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PENGARUH LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS PADA PT BANK RAKYAT INDONESIA (Persero) Tbk CABANG MAKASSAR AHMAD YANI Abdul Khalik
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to determine the effect of the loan to deposit ratio to profitability at Bank BRI branch Ahmad Yani Makassar. The results showed that the average level of LDR and profitability during the 3 (three) years as from the year 2012 to 2014 has increased. Based on the results of a simple linear regression analysis, described the "Loan to Deposit Ratio" (LDR) has a positive and significant impact on profitability (Net Interest Margin) at Bank BRI Branch Makassar Ahmad Yani.

ANALISIS KINERJA KEUANGAN PADA BPRS NIAGA MADANI CABANG MAROS Abdul Khalik
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to determine the financial performance of Bank Niaga SRB Maros Civil Branch and to determine the maximum financial contribution to the company in carrying out its activities in the SRB Commerce Branch Madani Maros. The results showed that the growth trend in the analysis for 3 (three) years showed that the SRB Bank Niaga branch Madani Maros its financial performance is still very good when viewed from the aspect of growth. In the ratio analysis method CAMEL SRB Bank Niaga Madani still very good, because it is still above the CAR set by Bank Indonesia at 8%, the higher the value of CAR, then the better capital. In the aspect of asset quality, Earning and liquidity aspects are still very good, just needs to be improved fundingya management, so that profits increased from year to year.

ANALISIS KINERJA EKSPOR RUMPUT LAUT PADA PT. KOSPERMINDO DI MAKASSAR Abdul Khalik
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to determine the performance and contribution of exports to income-Original South Sulawesi. From the research, the authors showed that the volume of exports of seaweed for 5 (five) years (2009-2013) has increased, whereas in 2009-2010, the rate of export volume amounted to 54.56% seaweed and in 2011 increased by 54.77 % further back in 2012 increased by 87.84% and by 2013 an increase of 88.16%. This increase is caused by damage to a number of existing commodity seaweed in continental Europe due to the unfavorable climate that contributes to the high demand and the demand for commodities seaweed in Sulawesi - South increased sharply and supported by the improvement in global economic conditions due to the hurricane crisis dibelahan European continent. Contribution of export value averaged peningakatan for 5 (five) years where in 2009 s / d on average in 2013 increased by 28.97% in 2010 and increased in 2011 by 44.79%, then in 2012 s / d in 2013, respectively decreased by 10.23% in 2012 and in 2013 decreased by 39.40%. This decrease is caused by a surge in exports is too big so the impact on prices of seaweed has decreased in some countries in Europe.

STRUKTUR PEMBIAYAAN MUDHARABAH DAN MURABAHAH PADA PT. BANK TABUNGAN NEGARA KANCA SYARIAH MAKASSAR Abdul Khalik
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Structural Cost Mudharabah and Murabahah at PT. Bank Tabungan Negara Kanca Syariah Makassar”, The Collage of Economic Nobel Indonesia Makassar. The Title of this thesis was discussed on 25 of January 2010 and received in order conduct research in PT. Bank Tabungan Negara Kanca Syariah Makassar that allocated at Boulevard Ruko Jasfer II No. 34 Makassar city. Though using a timing interval as long as more than two months. Data collection was taken from PT. Bank Tabungan Negara Kanca Syariah Makassar, at financial Departement of cost realitation Mudharabah and Murabahah period 2008, 2009 and 2010 years. After exploring and explaning the result of the study for there years lately, the writer concluded analysis structural cost Mudharabah for 2008 is 16%, 2009 is 65 %, and 2010 is 34%. And analysis structural cost Murabahah for 2008 is 65 %, 2009 is 18 % and 2010 is 34 %.

Dimensions Of Earnings Management In Transportation Service Companies In Indonesia Abdul Khalik; Sylvia Sylvia
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.816

This study examines accounting conservatism, leverage, litigation risk, and financial distress on earnings management. This type of research includes causal research using quantitative methods. The object of this research is a company that publishes audited financial reports and publishes them on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The population of transportation service companies based on the factbook of the Indonesia Stock Exchange in 2020 in 42 companies. In this study, the sampling technique used is purposive sampling. This study uses secondary data collected through the Indonesian stock exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that accounting conservatism and leverage significantly affected earnings management. Meanwhile, litigation risk and financial distress have no significant effect on earnings management.

Pengaruh Current Ratio, Inventory Turnover dan Debt To Equity Ratio Terhadap Return On Asset pada PT Maha Agung Abdul Khalik
Amsir Management Journal Vol 2 No 1 (2021): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

This research aims to find out the influence of current ratio, inventory turn over and debt to equity ratio on return on an asset in PT. Maha Agung Branch Parepare. The method of data analysis used in this study is financial ratio analysis and multiple linear analysis that aims to find out how much influence dependent variables have on independent data collection in research in the form of field research and literature research. The population and samples in this study report the sustainability of neraca and profit and loss. Partial calculation using the t hitung, that the coefficient of the t hitung result of the Current Ratio (CR) shows a significance level of 0.004 < 0.05. For thitung 15,082 > 4,303, indicates that the Current ratio affects return on asset. For the coefficient of t-Test results from Inventory, Turnover shows a significance level of 0.072 > 0.05. T calculated 3,516 < 4,303, showing Inventory Turnover does not affect Return on Asset. For the coefficient of t hitung results of the Debt to equity, Ratio shows a level of significance of 0.007 < 0.05. For t hitung 12,230 > 4,303, indicates debt to equity ratio affects return on asset. For silmultan test results use test value f to show the value sig. 0.009 > 0.05 then concluded simultaneously Current Ratio, Inventory Turnover, Debt to equity against Return on Asset.

KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI MEDIASI DALAM MENINGKATKAN TATA KELOLA YANG BAIK BERDASARKAN KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERN PADA LINGKUP PEMERINTAHAN Ibrahim Ibrahim; Abdul Khalik Khalik; Surianto Surianto
Nobel Management Review Vol 3 No 4 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i4.3436

Penelitian ini untuk menganalisis pengaruh kompetensi aparatur dan sistem pengendalian intern terhadap kualitas informasi laporan keuangan dan good governance. Rancangan/Metodologi/Pendekatan – Penelitian dilaksanakan pada Pemerintah Kota Makassar. Populasi dalam penelitian ini adalah 44 SKPD yang ada pada Pemerintah Kota Makassar yang terdiri dari 687 orang, dan sampel sebanyak 268 responden diperoleh melalui rumus Slovin. Data hasilkuesionerdianalisismenggunakan Structural Equation Model menggunakanbantuan AMOS 18. Hasil penelitian menemukan bahwa ditemukan secara keseluruhan variabel yang diteliti yaitu kompetensi aparatur dan sistem pengendalian intern baik langsung maupun tidak langsung berpengaruh positif dan signifikan terhadap kualitas informasi laporan keuangan dan good governance pada Pemerintah Kota Makassar. Pengaruh langsung (direct effect) yang dominan yaitu sistem pengendalian intern terhadap kualitas informasi laporan keuangan dan good governance pada Pemerintah Kota Makassar. Pengaruh tidak langsung (indirect effect) yang dominan yaitu sistem pengendalian intern melalui kualitas informasi laporan keuangan terhadap good governance pada Pemerintah Kota Makassar. Penelitian ini hanya meneliti pada lingkup Pemerintahan, sehingga tidak dapat menemukan perbandingan dengan berbagai kasus yang dapat diteliti sebagai keterbaruan dari studi ini yang pada intinya hanya terbatas pada mengamati tata pemerintahan, kualitas informasi laporan keuangan pemerintah, kompetensi aparatur dan sistem pengendalian intern, sehingga di masa akan datang diperlukan penelitian yang berkaitan dengan penggunaan anggaran kepada publik, kebijakan anggaran yang transparan dan auditor yang independen. Penelitian ini memberikan manfaat bagi pihak-pihak yang berkepentingan utamanya aparatur yang melaksanakan pelaporan keuangan yang sesuai dengan standar pelaksanaan kinerja keuangan instansi untuk diaktualisasikan kecuali tata kelola yang baik dan berkesenambungan. Hasil penelitian ini berkontribusi dalam memperkaya khasanah teori dan terapan praktis yang berkaitan dengan kompetensi, sistem pengendalian intern, kualitas informasi dan good governance. This research is to analyze the effect of apparatus requirements and internal control systems on the quality of financial information reports and good governance.The research was carried out at the Municipal Government of Makassar. The population in this study were 44 SKPD in Makassar City Government consisting of 687 people, and a sample of 268 respondents was obtained using the Slovin formula. Questionnaire results data were analyzed using the Structural Equation Model using AMOS 18 assistance. Research results found that overall the variables studied were the competence of the apparatus and the internal control system, both directly and indirectly, had a positive and significant effect on the quality of financial reports and good governance in the Makassar City Government. The dominant direct effect is the internal control system on the quality of financial information reports and good governance in the City Government of Makassar. The dominant indirect effect is the internal control system through the quality of financial report information on good governance in the City Government of Makassar. This research only examines the scope of Government, so it cannot find comparisons with various cases that can be examined as an update of this study which in essence is only limited to observing governance, quality of information on government financial reports, apparatus competence and control systems internally, so that in the future research is needed related to the use of public budgets, transparent budget policies and independent auditors. This research provides benefits for interested parties, especially officials who carry out financial reporting in accordance with the standards for implementing the performance of financial institutions to be actualized except for good governance. Originality/value – The results of this study contribute to enriching the repertoire of theory and practical applications related to competency, internal control systems, information quality and good governance.

The Effect Of Communication, Organizational Innovation and Motivation On Employee Job Satisfaction in The Agriculture and Food Service Of North Morowali Regency Mukhtar Hamzah; Ayu Ratna Sari; Abdul Khalik; Haeruddin Haeruddin
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

The purpose of this study was to determine and analyze (1) the influence of communication on employee job satisfaction at the North Morowali Regency Agriculture and Food Service, (2) the influence of organizational innovation on employee job satisfaction at the North Morowali Regency Agriculture and Food Service, (3) the influence of motivation on job satisfaction of employees at the North Morowali Regency Agriculture and Food Service. This study uses a quantitative approach using a population of 75 employees with sampling using a saturated sample using all members of the population as a sample. The method of analysis used is multiple linear regression method with hypothesis testing using the F test, T test and the coefficient of determination. The results showed that (1) communication has no significant effect on employee job satisfaction at the North Morowali Regency Agriculture and Food Service, (2) organizational innovation has no significant effect on employee job satisfaction at the North Morowali Regency Agriculture and Food Office, (3) motivation does not have a significant effect on employee job satisfaction at the North Morowali Regency Agriculture and Food Service.

The Effect of Discipline and Work Environment on Employee Productivity at PT. CSG Makassar Haeranah Haeranah; Muslim Muslim; Haeruddin Haeruddin; Abdul Khalik
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

The purpose of this study was to determine and analyze partially and simultaneously the influence of discipline on employee productivity at PT. Cemerlang Surya Gemilang, The research method uses quantitative research and hypothesis testing uses multiple linear regression methods. The population is 30 employees and the sample obtained uses the saturated sample method with a total sample of 30 people. The results showed that partially discipline has a positive and insignificant effect on employee work productivity and the work environment has a positive and significant effect on employee work productivity at PT. Cemerlang Surya Gemilang. Simultaneously it was found that discipline and the work environment jointly influence the work productivity of employees at PT. Cemerlang Surya Gemilang. Discipline and a good and conducive work environment have a positive effect on increasing employee work productivity and management maintains these conditions by supporting supporting facilities, attention andreward employee.

PENGARUH KEMAMPUAN MANAJERIAL TERHADAP TINGKAT PROFITABILITAS PADA PT. BANK SULSELBAR CABANG MAKASSAR Abdul Khalik
Jurnal Bisnis dan Kewirausahaan Vol. 8 No. 1 (2019): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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This study aims to discuss the importance of managerial on the level of profitability at PT Bank Sulselbar Makassar Branch. The analysis method used in this study uses "Simple Regression Analysis to study the relationship of independent variables to using variables. Research Results on managerial capabilities have a positive and significant effect on the level of profits at Bank Sulselbar Makassar Branch.

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