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All Journal SEIKO : Journal of Management & Business ATESTASI : Jurnal Ilmiah Akuntansi JEMMA | Journal of Economic, Management and Accounting
Bakhtiar Bakhtiar
Universitas Andi Djemma, Palopo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALISIS LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS KEUANGAN PERUSAHAAN AIR MINUM PDAM KABUPATEN LUWU Bakhtiar Bakhtiar
JEMMA (Journal of Economic, Management and Accounting) Vol 1, No 2 (2018): September 2018
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v1i2.90

Abstract

Penelitian ini bertujuan untuk (1) Mengetahui likuiditas perusahaan daerah air minum (PDAM) Kabupaten Luwu, (2). Untuk mengetahui Solvabilitas keuangan perusahaan daerah air minum (PDAM) Kabupaten Luwu dan (3). Untuk mengetahui Profitabilitas keuangan perusahaan daearah air minum (PDAM) Kabupaten Luwu. Untuk mengetahui likuiditas keuangan PDAM digunakan metode analisis; Aktiva Lancar: Passive Lancar, untuk mengetahui solvabilitas keuangan digunakan analisis Total Aktiva: Total Hutang dan untuk mengetahui profitabilitas keuangan PDAM digunakan analisis yaitu Laba sebelum Pajak-laba penjualan aktiva tetap: Modal Rata- Rata. Hasil penelitian memperlihatkan bahwa (1). Dari sisi likuiditas diperoleh hasil perhitungan pada tahun 2010 sebesar 1,7 pint, tahun 2011 sebesar 2,36 point dan tahun 2012 sebesar 3,5 pint, (2). Dari sisi solvabilitas diperoleh hasil perhitungan pada tahun 2010, 2011 dan tahun 2012 sama dengan nol (0), dan (3). Dari sisi profitabilitas diperoleh hasil perhitungan tahun 2010 NPM sama dengan 0,83 %, Tahun 2011 diperoleh hasil perhitungan 1,05 % dan Tahun 2012 sama dengan 0,7 %. Untuk ROI tahun 2010 sebesar 7,9 %, tahun 2011 sebesar 12,9 % dan tahun 2012 sebesar 5,17 %.
Analisis Faktor-Faktor yang Mempengaruhi Produksi Rumput Laut di Kecamatan Malangke Luwu Utara Muhammad Syukri; Besse Mattayang; Bakhtiar Bakhtiar; Nurhuda Nurhuda; Ardiansyah Ardiansyah
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1446

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh parsial dan simultan faktor modal kerja, tenaga kerja , sarana prasarana, dan luas garapan terhadap produksi rumput laut Petani. Untuk mengetahui pengaruh simultan faktor-faktor, modal kerja,tenaga kerja, sarana prasarana dan luas lahan garapan terhadap produksi rumput laut petani di Kecamatan Malangke Kabupaten Luwu Utara. Populasi dalam penelitian ini adalah keseluruhan petani rumput laut di Kecamatan Luwu Utara yang berjumlah 324 orang. Tehnik pengambilan sampel dalam penelitian ini menggunakan metode sampel acak sederhana (simple random sampling) sehingga jumlah sampel adalah 76 orang. Model analisis yang digunakan adalah Multiple Regression dengan bantuan program SPSS versi 17. Hasil penelitian menunjukan bahwa terdapat pengaruh parsial modal kerja, sarana prasrana dan luas lahan terhadap produksi rumput laut petani secara simultan. Ini ditandai dengan nilai F hitung = 3,478 dengan nilai siknifikansi sebesar 0,012 a kurang dari 0.05. Ini mengindikasikan bahwa jika para petani rumput laut ingin meningkatkan produktivitas rumput laut maka seyogyanya dilakukan peningkatan jumlah modal kerja,tenaga kerja,sarana prasarana , dan luas lahan yang dilakukan secara bersama-sama. Kata Kunci: Modal Kerja, Tenaga Kerja, Sarana Prasarana, Luas Garapan, Produktivitas Abstract This study aimed to determine the partial and simultaneous effect of working capital, labor, infrastructure, and cultivated area on the production of seaweed farmers. To determine the simultaneous effect of factors working capital, labor, infrastructure, and land area on the production of seaweed farmers in Malangke District North Luwu Regency. The population in this study were all seaweed farmers in North Luwu District, amounting to 324 people. The sampling technique in this study used a simple random sampling method so that the number of samples was 76 people. The analytical model used is Multiple Regression with the help of the SPSS version 17 program. The results simultaneously show a partial effect of working capital, infrastructure, and land area on farmers' seaweed production. This is indicated by the calculated F value = 3.478 with a significance value of 0.012 a, less than 0.05. This indicates that if seaweed farmers want to increase seaweed productivity, they should jointly increase the amount of working capital, labor, infrastructure, and land area. Keywords: Working Capital, Labor, Infrastructure, Cultivated Area, Productivity.
Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance Bakhtiar Bakhtiar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Purpose of the research objective is to provide insight that can determine the management of village fund allocations (ADD) through the principles of good accountability and transparency. The type of research used is qualitative data, namely data expressed in the form of words, sentences, and documents or archives regarding the management of village fund allocations regarding accountability and transparency in realizing good governance in Tanete Village Tompobulu District, Gowa Regency. Sources of data used are primary data and secondary data. The data analysis method used in this research is descriptive analysis in written and spoken words that can be observed in words, sentences or pictures, and data. The results of this study are the supervision of ADD financial management carried out by the BPD as a supervisor whose function is to set village regulations, and the village head has carried out his duties well. The BPD's supervision of ADD financial management has been carried out as much as possible, marked by the development of village infrastructure sourced from ADD.
Analisis Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah (PAD) Kota Palopo Bakhtiar Bakhtiar; Khaerana Khaerana; Muh. Haekal Yunus
JEMMA (Journal of Economic, Management and Accounting) Vol 6, No 1 (2023): Maret 2023
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v6i1.1714

Abstract

Penelitian ini bertujuan untuk mengetahui kontribusi Pajak Kendaraan Bermotor terhadap PAD Kota Palopo Provinsi Sulawesi Selatan  Tahun 2018 sampai dengan Tahun 2021. Metode analisis data menggunakan metode analisis Deskriptif kuantitatif. Hasil Penelitian menunjukkan bahwa kontribusi Pajak Kendaraan Bermotor (PKB) terhadap Pendapatan Asli Daerah (PAD) Kota Palopo sejak Tahun 2018 hingga 2021, secara rata-rata termasuk dalam kategori kriteria sedang, yakni sebesar 20,39%. Dan untuk kontribusi tertinggi berada pada Tahun 2018 yakni sebesar 21,68% dan kontribusi terendah berada pada Tahun 2020, yakni sebesar 16,91%.
Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance Bakhtiar Bakhtiar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.269

Abstract

The Purpose of the research objective is to provide insight that can determine the management of village fund allocations (ADD) through the principles of good accountability and transparency. The type of research used is qualitative data, namely data expressed in the form of words, sentences, and documents or archives regarding the management of village fund allocations regarding accountability and transparency in realizing good governance in Tanete Village Tompobulu District, Gowa Regency. Sources of data used are primary data and secondary data. The data analysis method used in this research is descriptive analysis in written and spoken words that can be observed in words, sentences or pictures, and data. The results of this study are the supervision of ADD financial management carried out by the BPD as a supervisor whose function is to set village regulations, and the village head has carried out his duties well. The BPD's supervision of ADD financial management has been carried out as much as possible, marked by the development of village infrastructure sourced from ADD.
Co-Authors Ardiansyah Ardiansyah Besse Mattayang Khaerana Khaerana Muhammad Haekal Yunus Muhammad Syukri Nurhuda Nurhuda