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ANALISIS PENILAIAN KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) (Studi Pada PT. Bank Muamalat Indonesia Tbk) Sitti Nurnaluri; La Ode Anto; Nining Elfia
Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) Vol. 3 No. 1 (2021): Ekonomi Syariah
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.670

Abstract

This research aims to determine the financial performance of PT Bank Muamalat Indonesia Tbk using the Economic Value Added (EVA) method. The data analysis technique used in this research is descriptive qualitative analysis. Research data collection using documentation techniques. The results showed the calculation of Economic Value Added (EVA) at PT. Bank Muamalat Indonesia Tbk from 2017-2019 produced a positive EVA value or EVA value at PT. Bank Muamalat Indonesia is greater than zero (EVA> 0). This shows that there is economic added value for the company. Although the net profit of PT. Bank Muamalat Indonesia in 2017-2019 has decreased from previous years, but in this position PT Bank Muamalat Indonesia Tbk can still create economic added value for the company. This positive result was due to the large NOPAT value which was able to reduce the cost of capital, so that the company management was able to create economic added value for the company and its shareholders. so that the company's financial performance can be said to be in a good position.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DI KOTA KENDARI La Ode Anto; Santiadji Mustafa; Evan Gerard K
Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Vol 4, No 1 (2020): Jurnal Jumbo Vol 4 No 1
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.383 KB) | DOI: 10.33772/jumbo.v4i1.13263

Abstract

This study aims to determine the effect on human resource competencies, information technology utilization and internal control systems on the value of government financial reporting information. The sample in this study were 60 employees who took part in making financial policies and were involved in the preparation of the Kendari City Government's financial statements. The research instrument used a questionnaire and the analytical method used was multiple linear regression analysis. The results found that human resource competencies, information technology utilization and internal control systems partially and simultaneously had a positive and significant effect on the value of financial reporting information. The better the competence of human resources, information technology utilization and internal control systems, the higher the value of government financial reporting information will be.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN La Ode Anto; Safaruddin Safaruddin; Andi Zulkifli
Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Vol 5, No 1 (2021): Jurnal Jumbo Vol. 5 No.1
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.998 KB) | DOI: 10.33772/jumbo.v5i1.20332

Abstract

This study aims to determine and analyze the effect of Corporate Social Responsibility (CSR) disclosure on company value of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample in this study uses purposive sampling technique, from determining the sample obtained 12 sector manufacturing companies. various industries listed on the Indonesia Stock Exchange that meet the criteria to be sampled in this study. The data collection method uses documentation. Data analysis used descriptive statistical analysis and simple regression analysis. The results of this study indicate that the disclosure of Corporate Social Responsibility (corporate social responsibility) has a significant effect on firm value in various industrial sector manufacturing companies in the Indonesia Stock Exchange (BEI). This shows that the greater the disclosure of Corporate Social Responsibility (CSR), the greater the value of the company.
PENINGKATAN LOYALITAS MUZAKKI DALAM MEMBAYAR ZAKAT MELALUI SERVICE EXCELLENCE Yusuf Yusuf; La Ode Anto; Nofrivul Nofrivul
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 2 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i2.2504

Abstract

This study aims to analyze the effect of service excellence on increasing Muzakki's loyalty in paying zakat at Baznas of Southeast Sulawesi Province. This research was conducted on the people of Southeast Sulawesi province who paid zakat at the Southeast Sulawesi Provincial Baznas of 120 people. Analysis of the data used in this study is multiple linear regression. The results of this study indicate that service excellence consisting of attitude, attention, action, ability, appereance, and accountability significantly plays a role in increasing Muzakki's loyalty