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Journal : Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi

Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan UMKM di Kota Makassar A. Ferry Ardiansyah Ardiansyah; Anwar Rauf; Nurman Nurman
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022): November
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.447

Abstract

This study aims to determine the effect of Financial Literacy on the financial management of Micro, Small and Medium Enterprises in Makassar City. The variables in this study are financial literacy as the independent variable (X) and financial management as the dependent variable (Y). The population in this study is all Micro, Small and Medium Enterprises in Makassar City which are registered with the Office of Cooperatives and Micro, Small and Medium Enterprises in Makassar City. Based on the data obtained, the number of Micro, Small and Medium Enterprises that are still active in 2021 in Makassar City is 715 Micro, Small and Medium Enterprises. The sampling technique used was the purposive sampling technique, namely the sample selection process using certain considerations. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive percentage analysis, instrument test, and hypothesis testing. The instrument test consists of a validity test and a reliability test. Hypothesis test consists of simple regression, partial test (t test) and partial determination coefficient (r2). The results of this study indicate that financial literacy partially has a positive and significant effect on the financial management of Micro, Small and Medium Enterprises in Makassar City.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Berdasarkan Standar BUMN Pada PT. Semen Tonasa (Persero) Periode 2016-2021 Risdayanti Idris; Romansyah Sahabuddin; Nurman; Hety Budiyanti; Siti Hasbiah
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.705

Abstract

This study aims to determine the financial performance of PT. Semen Tonasa based on financial ratios using SOE Standards for the 2016-2020 period. This research is a quantitative descriptive study. The population in this research is the financial statements of PT. Semen Tonasa for the 2016-2020 period. The sample in this study is the statement of financial position and profit and loss of PT. Semen Tonasa Period 2016-2020. Data collection techniques in this study are using interviews and documentation techniques. The results of the research that has been done show that the financial ratio analysis of PT. Semen Tonasa (Persero) for the 2016-2020 period based on the Decree of the Minister of BUMN No: KEP-100/MBU/2002 it can be concluded that the financial performance in 2016-2020 earned the AA category with the HEALTHY predicate, except in 2017 it received the A category with the HEALTHY predicate, with a total score of 64.5 in 2016, 53 in 2017. 60.5 in 2018 and 59.5 in 2019-2020 years.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Kasrianti; Hety Budiyanti; Nurman; Ahmad Ali; Muh. Ichwan Musa
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.708

Abstract

This study aims to examine and analyze the factors that influence the capital structure of food and beverage subsector companies listed on the INDONESIA STOCK EXCHANGE. The technique for collecting secondary data obtained from financial data on 22 food and beverage sub-sector companies listed on the Indonesian stock exchange from 2013 to 2020, and the research sample taken is annual data for 8 years. So the amount of data obtained is 176 samples. The results of the study have been tested on classical assumptions such as the assumption of normality, the assumption of multicollinearity and the assumption of hoteroscedasticity. By applying multiple linear regression techniques in the process of analyzing the data. This study aims to examine and analyze the factors that influence the capital structure of food and beverage subsector companies listed on the INDONESIA STOCK EXCHANGE. The technique for collecting secondary data obtained from financial data on 22 food and beverage sub-sector companies listed on the Indonesian stock exchange from 2013 to 2020, and the research sample taken is annual data for 8 years. So the amount of data obtained is 176 samples. The results of the study have been tested on classical assumptions such as the assumption of normality, the assumption of multicollinearity and the assumption of hoteroscedasticity. By applying multiple linear regression techniques in the process of analyzing the data.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada Industri Kosmetik yang Terdaftar di BEI Nur Hudaya Abdullah; Agung Widhi Kurniawan; Nurman; Romansyah Sahabuddin; Andi Mustika Amin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.884

Abstract

The study aims to determine the financial performance of the cosmetic industry listed in IDX using the analysis of liquidity ratio and profitability ratio. This study uses a quantitative approach. The data source used in this study is secondary data and the data collection technique in this study is documentation. The population of this study is the cosmetic industry listed in IDX and sampling method using purposive sampling techniques, so the samples on this research are PT Kino Indonesia Tbk and PT Unilever Indonesia Tbk with the period from 2019 to 2021. The results of this study show that the analysis of liquidity ratio measured by current ratio and quick ratio at PT Kino Indonesia Tbk period from 2019 to 2021 is superior, it is show that the company is able to meet its current obligations. And analysis of profitability ratios measured by net profit margin and return on assets at PT Unilever Indonesia Tbk period from 2019 to 2021 has a superior value, it is show that the company is able to generate high net profit.