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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Progres Ekonomi Pembangunan Jurnal Manajemen Dan Kewirausahaan Indonesian Journal of Innovation and Applied Sciences (IJIAS) Jurnal Manajemen, Bisnis dan Organisasi (JUMBO)
Buyung Sarita
Jurusan Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Halu Oleo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences

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Persepsi Akuntan Pendidik terhadap Overload Standar Akuntansi Keuangan (SAK) bagi Usaha Kecil dan Menengah Sarita, Buyung; Suhairi, Suhairi
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.138

Abstract

Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Educational Accountant towards the necessity of SMEs and Large Firms to follow the guidance of SAK in preparing financial statement. Research on 29 respondents found that SAK is overload for SMEs. Further research is suggested to vary and enlarge the number of respondents as for Public Accountant and accountants who work for banks.Keyword: Small and Medium Enterprise, Standar Akuntansi Keuangan, SAK, Overload
FAKTOR-FAKTOR YANG BERPENGARUH PADA LOYALITAS PENGGUNA RAWAT INAP RUMAH SAKIT UMUM DAERAH KABUPATEN BUTON S, Rif’adarajad; Sarita, Buyung; Balaka, Muhammad Yani
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.248 KB) | DOI: 10.33772/jpeb.v1i2.1802

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara kualitas layanan,kepuasan pasien, citra rumah sakit dan nilai terhadap loyalitas pasien. Penelitian ini adalahpenelitian kuantitatif dengan desain studi cross-sectional. Populasi dalam penelitian iniadalah Pasien rawat inap RSUD Kabupaaten Buton, sampel berjumlah 67 orang danmerupakan pasien yang telah atau sedang melakukan pengobatan di pelayanan rawat inapRumah Sakit Umum Daerah Kabupaten Buton. Pengumpulan data dengan menggunakankuesioner yang dilakukan selama bulan September-November 2015 di RSUD KabupatenButon Data yang terkumpul dianalisis dengan metode analisis regresi berganda. Hasilpenelitian secara simultan menunjukkan bahwa variabel kualitas pelayanan, kepuasan, citrarumah sakit dan nilai berpengaruh signifikan terhadap loyalitas pasien.dapat diketahui nilaiR2 sebesar 44,6% maka dapat disimpulakan bahwa loyalitas pasien dapat dijelaskan olehkualitas layanan, kepuasan pasien, citra dan nilai, sedangkan sisanya yaitu 55,4% loyalitaspasien dapat dijelaskan oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini.Keywords: Kualitas Pelayanan, Kepuasan, Citra RSUD Kabupaten Buton, Nilai LoyalitasPasien
PENGARUH BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP KEPUASAN PEGAWAI REKTORAT UNIVERSITAS HALU OLEO Ariyanti, Yenny; Sarita, Buyung; Maharani, Sriwiyati
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.599 KB) | DOI: 10.33772/jpep.v4i1.6797

Abstract

This studi aim This study aims: 1) to examine the influence of culture on job satisfaction of employees of the UHO headquarters, 2) to assess compensation for satisfaction with job satisfaction of employees of the UHO headquarters.The object of this research is the Halu Oleo University headquarters. The population of the study was invited civil servants at the Halu Oleo University headquarters consisting of the Civil Service and General Bureau, the Planning and Budgeting Bureau and the Academic and Student Affairs Bureau which was contacted by 137 people. The sample size uses the Slovin formula with 5% precision so the number of research samples won 102 people. Methods of collecting data using questionnaires. The data measurement model is structural thus the research data is analyzed using smartPLS 2.The results of testing the data show the value of R-Square of 0.642, and the results of the study are: 1) positive and significant organizational culture on job satisfaction of UHO rector's employees, 2) positive and significant compensation for job satisfaction of UHO rector's staff. Keywords: Organizational Culture, Compensation, Job Satisfaction 
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Industri Consumer Goods Di Bursa Efek Indonesia periode 2012-2016) Sulasri, Salni; Sarita, Buyung; Saleh, Salma; Hamid, Wahyuniati
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Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.699 KB)

Abstract

Penelitian ini bertujuan untuk menguji mekanisme Corporate Governance terhadap nilai perusahaan. Penelitian ini diuji dengan empat variabel independen yaitu Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Dewan Direksi, Price to Book Value.ObJek pada penelitian ini adalah pada perusahaan sektor Consumer Goods di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling penulis memilih Sembilan perusahaan sebagai sampel. Penelitian ini menggunakan analisis regresi data panel diperoleh dari laporan keuangan periode penelitian selama lima tahun. Penelitian ini menggunakan data sekunder dengan bantuan aplikasi EVIEWS 8Hasil penelitian menemukan bahwa, kepemilikan manajerial dan komisaris independen memiliki pengaruh positif signifikan  terhadap PBV, sedangkan untuk variabel kepemilikan institusional dan dewan direksi menunjukkan pengaruh positif tidak signifikan terhadap PBV.Kata Kunci : Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Dewan Direksi,  Price to Book Value.
PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS (Studi Pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Arifin, Dedy Samsul; Sarita, Buyung; Montundu, Yusuf; Madi, Riski Amalia
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Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.141 KB)

Abstract

Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang mempengaruhi Profitabilitas Perusahaan. Penelitian ini diuji dengan empat variabel independen yaitu Likuiditas, Leverage, Ukuran Perusahaan dan Pertumbuhan Penjualan.Objek pada penelitian ini adalah Perusahaan Property dan Real Esate yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling penulis memilih 29 Perusahaan Property dan Real Esate sebagai sampel. Penelitian ini menggunakan analisis data panel diperoleh dari laporan keuangan periode penelitian selama 5 tahun. Penelitian ini menggunakan data sekunder dengan bantuan aplikasi Eviews 9.Hasil penelitian menemukan bahwa current ratio (CR) memiliki pengaruh negatif dan signifikan terhadap return on asset (ROA), untuk debt to equity ratio (DER) memiliki pengaruh negatif dan tidak signifikan terhadap return on asset (ROA), sedangkan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap return on asset (ROA) dan pertumbuhan penjualan memiliki pengaruh positif dan signifikan terhadap return on asset (ROA).Kata Kunci : Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Pertumbuhan Penjualan.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI RSU ALIYAH KENDARI Fatimah, Sri Nur; Sarita, Buyung; Yusuf, Abdul Razak; Mahrani, Sri Wiyati
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Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.154 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan transformasional dan disiplin kerja terhadap kinerja pegawai RSU Aliyah Kendari. Tehnik pengambilan sampel yang digunakan adalah sensus, yaitu tehnik penentuan responden dengan mengambil semua jumlah populasi dalam penelitian sebanyak 72 responden. Jenis penelitian ini adalah penelitian kuantitatif dengan metode pengumpulan data menggunkan kuesioner dan wawancara. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan diolah dengan bantuan Stastical Program For Social Science (SPSS 25).Hasil penelitian ini menunjukan bahwa secara simultan kepemimpinan transformasional dan disiplin kerja berpengaruh signifikan terhadap kinerja pegawai RSU Aliyah Kendari. Sedangkan secara parsial kepemimpinan transformasional berpengaruh signifikan terhadap kinerja pegawai dan disiplin kerja secara parsial berpengaruh signifikan terhadap kinerja pegawai RSU Aliyah Kendari. Kata Kunci : Kepemimpinan Transformasional, Disiplin Kerja, Kinerja Pegawai
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (STUDY PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI (CONSUMER GOOD INDUSTRY) YANG TERDAFTAR DI BURSA EFEK INDONESEIA PERIODE 2015 - 2018) Rosmila, Rosmila; Sarita, Buyung; Madi, Riski Amalia; Istianandar, Farhan Ramdhani; Zaluddin, Zaluddin
Jurnal Manajemen dan Kewirausahaan Vol 13, No 2 (2021): Edisi Juli
Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.259 KB) | DOI: 10.55598/jmk.v13i2.23333

Abstract

This study aims to determine the effect of corporate social responsibility on ROA. In addition, to determine the effect of Corporate social responsibility on ROE. And to determine the effect of Corporate social responsibility on stock returns. The type of data is secondary data sourced from the Indonesian stock exchange. The number of samples in this study amounted to 12 samples each of 4 years. The analytical tool used is quantitative descriptive analysis using Eviews 9.  The results show that the test in this study explains that the disclosure of corporate social responsibility activities has a positive and significant effect on return on assets. The results of the second test show that there is a negative and insignificant effect of the disclosure of corporate social responsibility on return on equity. The company's profitability can not be measured by the amount of disclosure of social responsibility or from the level of leverage. From the results of the analysis for the third hypothesis with the corporate social responsibility variable on stock returns, it shows a negative effect and there is no significant effect on the corporate social responsibility variable on stock returns.
The Effect of Business Orientation on Small Business Performance in Kendari City Riski Amalia Madi; Buyung Sarita; Agustinus Tangalayuk; Ece Yulianti
Indonesian Journal of Innovation and Applied Sciences (IJIAS) Vol. 1 No. 1 (2021): February-May
Publisher : CV. Literasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47540/ijias.v1i1.158

Abstract

Small businesses engaged in the food industry sector in the city of Kendari is a business activity that is broadly classified as small and is built by individuals or middle-to-lower groups. The purpose of business development is to earn profits with different levels of performance. One factor that can affect performance is the dimension of entrepreneurial orientation which consists of innovation, proactivity, risk-taking, competitive aggressiveness, and autonomy. The purpose of this study is to examine and provide empirical evidence about the effect of entrepreneurial orientation on the performance of small businesses. The sampling technique in this study uses the probability sampling technique. The analysis used is quantitative analysis using multiple linear regression analysis and quantitative data processing using SPSS 24.0. The results of the analysis using multiple linear regressions found that innovation, proactivity, risk-taking, and competitive aggressiveness have a positive and significant effect on the performance of Small and Medium Enterprises. While autonomy has a positive and not significant effect on the performance of small businesses.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, FREE CASH FLOW, CORPORATE GOVERNANCE DAN ASSETS GROWTH TERHADAP KEBIJAKAN DIVIDEN Norma Wati; Buyung Sarita; Riski Amalia Madi; Ibnu Hajar; Wahyuniati Hamid
Jurnal Manajemen dan Kewirausahaan Vol 14, No 1 (2022): Edisi Januari
Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55598/jmk.v14i1.26996

Abstract

This study aims to examine the effect of profitability, liquidity, leverage, free cash flow, corporate governance and asset growth on dividend policy. The object of this research is 181 the manufacturing company listed on the Indonesia Stock Exchange for the 2015-2019 period. Sample selection was determined by purposive sampling method. In total, there are 24 companies that meet the research criteria. This study uses secondary data which was analyzed using panel data regression analysis and processed using application review 9.  The results of this study indicate that asset growth has a positive and significant effect on the dividend payout ratio, meaning that asset growth is able to increase dividend distribution. Furthermore, the return on assets and the current ratio have a negative and significant effect, meaning that an increased return on assets and current ratio will reduce the distribution of dividends. The debt-to-asset ratio has a negative and insignificant effect, meaning that a high debt-to-asset ratio is not able to reduce dividend distribution. The audit committee has a positive and insignificant effect on the dividend payout ratio, meaning that a high audit committee is not able to increase dividend distribution. Furthermore, free cash flow has a positive and insignificant effect on the dividend payout ratio, meaning that high free cash flow is not able to increase dividend distribution to shareholders.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MIGAS DI BURSA EFEK INDONESIA PERIODE 2016–2020) Muh. Akbar Muktadirun; Buyung Sarita; Sujono Sujono; Riski Amalia Madi
Jurnal Manajemen dan Kewirausahaan Vol 14, No 2 (2022): Edisi Juli
Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55598/jmk.v14i2.27112

Abstract

This study aims to determine the Effect of Fundamental Factors on Stock Prices (Study on Oil and Gas Mining Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2016–2020 Period). The population of this study is the oil and gas mining sub-sector companies, totaling 9 companies. The sample was determined using purposive sampling method, to get a sample of 7 companies. The analytical method used is panel data regression analysis and processed using the Eviews 9 application. Based on the results of the study, it shows that Earning Per Share (EPS), Price to Earning Ratio (PER) and Company Size have a positive and significant effect on stock prices. Meanwhile, Net Profit Margin (NPM) and Debt to Equity Ratio (DER) have a positive and insignificant effect on stock prices. On the other hand, Return On Equity (ROE) has a negative and insignificant effect.
Co-Authors Adnan Fikri Agus Rahman Agustinus Tangalayuk Aidin Hudani Awasinombu Aidin Hudani Awasinombu Alida Palilati Arifin, Dedy Samsul Ariyanti, Yenny Asrip Putera Balaka, Muhammad Yani Ece Yulianti Endro Sukotjo Enny Wati Enny Wati Evi Afrianto Fatimah, Sri Nur Frieddelia Wathilda Muhaling Hartini Hartini Hayat Yusuf Ibnu Hajar Ibnu Hajar Indra Dwi Zakiyah Istianandar, Farhan Ramdhani Juharsah Juharsah Jumardin Jumardin Krisna Krisna La Ode Bahana Adam Lucia Evianti Patulak Madi, Riski Amalia Maharani, Sriwiyati Mahrani, Sri Wiyati Maswadi Ode Unga Montundu, Yusuf Muh. Akbar Muktadirun Muhammad Dili Norma Wati Novita Wulandari Nurmasi Nurmasi Nuryamin Budi Pahrul Pahrul Patwayati Patwayati Putu Sumarniwati Rachmat Riyaldi Hasan Riski Amalia Madi Rizka Palando Kamaruddin Rosmila Rosmila, Rosmila S, Rif’adarajad S., Nursaban Rommy Saleh, Salma Salma Saleh Salma Saleh Samdin Sastriana Djamin Suarni Suarni Suhairi Suhairi Sujono Sujono Sujono Sujono Sulasri, Salni Valentinus Amstrong Valentinus Amstrong TN Wahyuniati Hamid Waode Ilsaria Weni Yusuf, Abdul Razak Zaluddin Zaluddin Zaluddin Zaluddin Zaluddin, Zaluddin