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All Journal MEDIA BINA ILMIAH JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ilmiah Ilmu Manajemen (JUIIM) Gemilang: Jurnal Manajemen dan Akuntansi

Pahmi, Saepul

Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Author-ID : 5440408

Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH LABA, ARUS KAS, DAN KOMPONEN ARUS KAS, TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Saepul Pahmi
MEDIA BINA ILMIAH Vol 12, No 9: APRIL 2018
Publisher : BINA PATRIA

Laporan laba menjadi bagian yang sangat penting dalam laporan keuangan. Hal tersebut seperti yang dinyatakan oleh Sutopo (2001) informasi laba perusahaan menjadi penting karena berguna untuk memberikan indikasi yang lebih baik mengenai kinerja perusahaan. Tidak ada pengaruh signifikan antara Perubahan Laba Akuntansi dengan Abnormal Return Saham. Penelitian lain yang menguji hubungan antara laba dan return seperti, Lipe (1990), Freeman dan Tse (1992), Easton dan Harris (1991). Jenis penelitian adalah penelitian asosiatif, lokasi penelitian adalah di PT. Bursa Efek Indonesia (BEI) melaluai situs www.idx,co.id. Data yang digunakan adalah data sekunder, Prosedur Analisis Data yang dilakukan adalah uji asumsi klasik, analisis regresi, hasil penelitian ini antara lain adalah Pertama, hasil penelitian ini tidak dapat memberikan bukti empiris adanya pengaruh laba yang diukur dengan LAB1, LAB2, dan LAB3, terhadap return . Kedua, arus kas yang diukur dengan AK1, AK2, AK3, dan AK4 secara umum berpengaruh terhadap return saham baik dalam model dengan variabel kontrol atau tanpa variabel kontrol. Ketiga, dari ketiga komponen arus kas yakni arus kas operasi, arus kas investasi dan arus kas pendanaan, hanya arus kas operasi saja yang berpengaruh terhadap return saham. Keempat, penelitian ini memberikan bukti empiris adanya pengaruh secara bersama-sama variabel independen (laba, arus kas, dan komponen arus kas) terhadap return saham

ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN LOMBOK BARAT Muhammad Syukri; Saepul Pahmi; Suandi Suandi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Pemerintah Kabupaten Lombok Barat dengan menggunakan analisis rasio keuangan terhadap anggaran pendapatan dan belanja daerah Kabupaten Lombok Barat tahun anggaran 2018 - 2020. Jenis penelitian yang digunakan adalah metode kuantitatif. Data yang diolah adalah ringkasan anggaran pendapatan dan belanja daerah tahun 2018-2020 yang didapatkan dari Badan Pengelolaan Keuangan dan Aset Daerah. Berdasarkan hasil perhitungan, dapat disimpulkan bahwa kinerja keuangan Kabupaten Lombok Barat tergolong cukup efektif dan sangat efisien. Dengan demikian, manajemen pemerintahan harus mampu meningkatkan dan memaksimalkan PAD untuk tahun-tahun berikutnya.

SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH: (Studi Kasus RS. Awet Muda Narmada) Syarifah Massuki Fitri; Suandi Suandi; Saepul Pahmi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

This study aims to determine the accounting information system for cash receipts for inpatient service income at the regional general hospital at Narmada Awet Muda Hospital, West Lombok Regency. This type of research is descriptive qualitative. Processed data is data obtained from unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form. Based on the results of the study, the accounting system for cash receipts for inpatient installations at the regional general hospital at Narmada Awet Muda Hospital is very good. This can be seen from the existence of patient admission procedures starting from inpatient registration until the patient is discharged. Likewise with cash receipts procedures that are in accordance with the existing system, namely the separation of operational functions and revenue functions as well as recording and reporting functions with supporting documents. However, the cash receipt system for inpatient installations still has several weaknesses, namely in the registration section which still needs to improve services to patients, the flow/procedure for patient payments is unclear, so it is necessary to make data flow diagrams or flowcharts in order to facilitate users of accounting information.

ANALISIS EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI BAGIK MANIS KECAMATAN SAMBELIA KABUPATEN LOMBOK TIMUR TAHUN 2019 Elok Aulia Rizqi Maligan; Muhammad Syukri; Saepul Pahmi; Wahyu Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

This study aims to determine the effectiveness of managing village funds sourced from APBDes in Bagik Manis Village, Sambelia District, East Lombok Regency, the data collection method in this study uses qualitative methods with a descriptive approach. The data used in this study are primary data and secondary data originating from budget realization in Bagik Manis Village, Sambelia District, East Lombok Regency in 2019. The effectiveness of the management of village fund allocations is in the effective category, both seen from the effectiveness ratio according to the Ministry of Home Affairs and the effectiveness measure from the results of interviews in Bagik Manis Village, Sambelia District, East Lombok Regency as the recipient of ADD funds is fully responsible for implementing and reporting ADD finances in the village for the benefit of the community. It's just that certain programs or fields need to be improved in terms of funds and attention so that there is no overlap in each field, and not only the transparency of village officials to the community regarding the allocation of village funds makes community participation less in government policies. However, the village government is able to minimize these obstacles so that they are able to complete their tasks properly.

ANALISIS LAPORAN KEUANGAN SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KOPERASI SIMPAN PINJAM (KSP) “SEKAR WANGI” DI CAKRANEGARA Sri Ayu Febrianti; Saepul Pahmi; Suandi Suandi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

This study aims to determine the financial performance so that it can be seen the conditions and achievements that have been achieved by the Savings and Loans Cooperative (KSP) "Sekar Wangi" in Cakranegara. The type of research used in this research is descriptive research. Data collection techniques used are observation, interviews, and documentation. Based on the discussion and data analysis, it can be concluded that by using comparative analysis of financial statements, it can be said that the business run by KSP "Sekar Wangi" Cakranegara has increased, and based on calculations using financial ratios, it can be said that the management performance of KSP "Sekar Wangi" Cakranegara not optimal and need to be improved.

GROSS PROFIT ANALYSIS OF RICE SEED SALES PT. FARMERS (PERSERO) SPB KEDIRI IN WEST LOMBOK Syarifah Massuki Fitri; Saepul Pahmi
Jurnal Ilmiah Ilmu Manajemen Vol 2 No 1 (2020): Januari : Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v2i1.301

This study aims to determine the factors that influence changes in gross profit of rice seed sales at PT. Pertani (Persero) SPB Kediri, West Lombok. The type of research used in this research is descriptive quantitative. Data collection techniques used in this study were interviews and documentation. Based on the calculation results, it can be concluded that the factors that affect changes in gross profit are sales factors, selling price changes, production quantity changes, changes in the cost of goods sold per unit product, and changes in the quantity of cost of goods sold due to changes in the quantity produced. sold or produced and changes in gross profit vary, predominantly due to changes in the cost of goods sold.

PERFORMANCE ANALYSIS OF REALIZATION OF REGIONAL INCOME AND EXPENDITURE BUDGET (APBD) REVIEWED FROM FINANCIAL RATIO Suandi Suandi; Saepul Pahmi
Jurnal Ilmiah Ilmu Manajemen Vol 2 No 2 (2020): Juli : Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v2i2.302

This study aims to determine the financial performance of the NTB provincial government by using financial statement analysis of the NTB provincial revenue and expenditure budget for the 2010-2017 fiscal year. The type of research used in this research is comparative descriptive. The processed money data is a summary of the regional income and expenditure budget for the 2010-2017 fiscal year obtained from the regional financial and asset management agency. The results of the study show that: 1) regional growth and spending are good; 2) the level of independence of the NTB province is classified as participatory; 3) the level of effectiveness of the province of NTB is quite effective; 4) the efficiency level of the province of NTB is classified as very efficient; 5) the degree of fiscal decentralization is quite sufficient; 6) the allocation of funds for operating expenditures is prioritized over capital expenditures. Based on the calculation results, it can be concluded that the financial performance of the province of NTB is quite effective and very efficient. Thus, government management must be willing to increase and maximize PAD for the following years.

ANALISIS KINERJA KEUANGAN UNIT PENGELOLA KEUANGAN (UPK) DESA MONTONG ARE DITINJAU DARI RASIO PROFITABILITAS TAHUN 2015-2020 Saepul Pahmi
JURNAL ILMIAH GLOBAL EDUCATION Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.624

This study aims to determine the financial performance of the Montong Are Village Financial Management Unit (UPK) using the profitability ratio measurement tool. This research is expected to provide an overview of the ability of the Montong Are Village UPK to manage resources to generate good profits. This research was conducted at the Montong Are Village Financial Management Unit (UPK) which is engaged in the distribution of revolving loan funds. The research method used in this study is a descriptive method, namely by describing the profitability ratios and then comparing them with the standard financial ratios. The results of this study indicate that for five years from 2015-2020 the results of the calculation of financial ratios show fluctuating values, both ROA, ROE, NPM, and GPM ratios. The ROA ratio shows the lowest figure of 4% and the highest of 11%. Likewise with ROE where the lowest ratio figure is 5% and the highest is 12%. Meanwhile, the lowest GPM and NPM ratios are 15% and 6% respectively and the highest is 28% and 15%.

Co-Authors ELOK AULIA RIZQI MALIGAN Muhammad Syukri Sri Ayu Febrianti Suandi Suandi Syarifah Massuki Fitri Wahyu Kurniawan

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