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Analisis Arus Kas dalam Mengukur Kinerja Keuangan pada Perusahaan PT. Smartfren Telecom Tbk. yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Tahun 2019-2021) Sarnawiah Sarnawiah; Syamsu Alam; Nuraeni Kadir; Andi Reni
Economics and Digital Business Review Vol. 3 No. 2 (2022): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v3i2.240

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT. Smartfren Telecom Tbk. Data yang digunakan yaitu laporan keuangan PT. Smartfren Telecom Tbk. periode juni tahun 2019 sampai periode Desember 2021. Metode analisis data yang digunakan yaitu adalah analisis rasio Arus Kas (AK), rasio Pengeluaran Modal (PM) dan rasio Total Hutang (PM). Hasil penelitian menunjukkan bahwa kinerja keuangan berbasis rasio Arus Kas (AK) selama periode Juni dan periode Desember tahun 2019-2021 masih kurang baik. Dapat dikatakan perusahaan tidak mampu melunasi kewajiban lancarnya hanya dengan menggunakan arus kas perusahaan. Kinerja keuangan berbasis rasio Pengeluaran Modal (PM) pada PT. Smartfren Telecom Tbk. dari periode Juni 2019 sampai periode Desember tahun 2021 dikategorikan kurang baik, hal ini menunjukkan bahwa perusahaan tidak mampu dalam membiayai pengeluaran modal peruahaan, sehingga memerlukan pendanaan eksternal. Kinerja keuangan berbasis rasio Total hutang (TH) Juni dan periode Desember tahun 2019-2021 masih rendah. Ini berarti bahwa perusahaan tidak mampu dalam membayar semua kewajibannya dengan menggunakan arus kas. Secara keseluruhan hasil analisis dari semua rasio masih berada di bawah angka 1, hal ini disebabkan perusahaan tidak mampu mengelola arus kasnya secara maksimal, serta ketidakmampuan perusahaan mengelola hutang lancarnya, sehingga perusahaan dianggap dalam keadaan tidak sehat.
PENGARUH ETIKA KERJA TERHADAP DISIPLIN KERJA DAN DAMPAKNYA PADA KINERJA PEGAWAI BALAI PENELITIAN TANAMAN SEREALIA DI KABUPATEN MAROS Dwiyanto Teguh Purnomo; Maat Pono; Andi Reni
Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v12i2.4035

Abstract

The purpose of this study was to determine the effect of work ethics directly on the performance of employees at the Maros Regency Cereals Research Center and to find out that work ethics indirectly influences work discipline on employee performance at the Maros Regency Cereals Research Institute. This study uses the Quantitative Method which aims to explain or measure the relationship or influence, prediction and control based on data obtained from available reports. In this study, the population consisted of all employees working at the Maros Regency Cereal Research Institute, totaling 129 people. The sample was part of the number and characteristics of that population. The sample in this study is all employees with the status of Civil Servants (PNS), namely: 129 people. The results of this study show that the work ethics variable (X) has a direct effect on employee performance variable (Z) of 0.258. While the indirect effect of work ethics (X) on employee performance (Z) through work discipline (Y) has a value of 0.621 x 0.422 = 0.262. From the calculation of the overall effect given by the work ethics variable (X) on employee performance (Z) is a direct effect plus an indirect effect, becoming 0.258 + 0.262 = 0.52.
Human Resource Management, Technology Adaptation, and Environmental Policy: A Multi-Variable Study of MSME Entrepreneurship in Indonesia Andi Reni; Mislan Sihite; Syamsu Rijal
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education (January - June) Ongoing
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.358

Abstract

This research explores the dynamics of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on the interplay between Human Resource Management (HRM), Technology Adaptation, Environmental Policy, and MSME entrepreneurship. Despite government support and encouragement, MSMEs face challenges, particularly in managing human resources effectively and adapting to technological advancements. The study investigates the impact of HRM practices, technology adaptation, and environmental policy on MSME success through the lens of entrepreneurship. Using quantitative research design and Structural Equation Modeling (SEM), the study analyzes data collected from a diverse sample of Indonesian MSMEs. The findings highlight the positive influence of effective HRM practices, technology adaptation, and environmental policy compliance on MSME entrepreneurship and success. The implications of the study suggest strategic considerations for entrepreneurs, policymakers, and stakeholders to enhance the growth and sustainability of MSMEs in Indonesia.