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ANALISIS IMPLEMENTASI STRATEGI TERHADAP CAPAIAN KINERJA PERUSAHAAN Arifin, Arifin; Karim, Rusdi Abul
Jurnal BISNIS & KEWIRAUSAHAAN Vol 6 No 1 (2017): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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Abstract

This study aims to analyze the relationship Implementation Strategies Achievements Against Corporate Performance (Studies in PT. (Persero) Gorontalo Branch State Electricity Company). Targets to be achieved in this research is the improvement of the performance of PT. PLN Branch Gorontalo both financial and non-financial aspects as well as to bring transparency, accountability, responsibility and fairness of organizational management of SOEs, especially in PT. (Persero) Branch State Electricity Company Gorontalo. Basic data collection, namely through a list of questions that tested through the validity and reliability of each item contained questions on the questionnaire. The analytical method used is the path analysis (path analysis) by first converting the data into an interval scale ordinal scale. The object of this research is the implementation of the strategy and performance of the company. The first hypothesis testing results show that the simultaneous implementation of strategies which include good corporate governance (corporate governance) (X1), the structure or design organization (X2), strategic leadership (X3), and strategic control (X4) of 0.852 or 85, 2% and there are external variables that influence the performance of this variable of 0.148 or 14.8% eg management control systems and operational management. While testing the hypothesis that sub-variables of good corporate governance (corporate governance) (X1) partially significant effect on the achievement of corporate performance (Y) at the test level 0.05 or 5% of 42.5%; structure or design organization (X2) partially significant effect on the achievement of corporate performance (Y) at the test level 0.05 or 5% of 42.4%, strategic leadership (X3) partially significant effect on the achievement of corporate performance (Y) at test level 0.05 or 5% for 33.6% and strategic control (X4) partially significant effect on the achievement of corporate performance (Y) at test level 0.05 or 5% of 10.2%.
PENGARUH KEMAMPUAN APARAT DESA TERHADAP KUALITAS PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA-DESA DI KECAMATAN SUWAWA KABUPATEN BONE BOLANGO) Rusdi Abdulkarim
AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine how much influence the ability of village officials on the quality of village financial management in villages in Suwawa sub-district, Bone Bolango. In this study the authors chose the type of quantitative research, using survey methods. The survey research is research that takes samples from one population and uses questionnaires as a primary data collection tool and uses Path Analysis as a data analysis method. The results showed that the ability of village officials simultaneously affected the Quality of Village Financial Management (Y), in the villages in Suwawa District Bone Bolango Regency was 0.944 (94.4%), and there was 0.056 (5.6%) influenced by external variables not examined. Education (X1) of 0.223 (23.3%), Training (X2) of 0.478 (47.8%), Experience (X3) of 0.325 (32.5%) partially influenced the Quality of Village Financial Management (Y). Penelitian ini bertujuan untuk mengetahui seberapa besar Pengaruh Kemampuan Aparat Desa terhadap Kualitas Pengelolaan keuangan Desa pada Desa-desa di Kecamatan Suwawa Kabupaten Bone Bolango. Dalam penelitian ini penulis memilih jenis penelitian kuantitatif, dengan menggunakan metode survei. Adapun penelitian survei adalah penelitian yang mengambil sampel dari satu populasi dan menggunakan koesioner sebagai alat pengumpulan data yang pokok dan menggunakan Path Analysis sebagai metode analisis data. Hasil penelitian menunjukkan bahwa Kemampuan Aparat Desa secara simultan berpengaruh terhadap Kualitas Pengelolaan Keuangan Desa (Y), pada Desa-desa di Kecamatan Suwawa Kabupaten Bone Bolango sebesar 0,944 (94,4%), dan terdapat sebesar 0,056 (5,6%) dipengaruhi oleh variabel luar yang tidak diteliti. Pendidikan (X1) sebesar 0,223 (23,3%), Pelatihan (X2) sebesar 0,478 (47,8%), Pengalaman (X3) sebesar 0,325 (32,5%) berpengaruh secara parsial terhadap Kualitas Pengelolaan keuangan Desa (Y).
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN Rusdi Abdulkarim
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine and analyze how much influence the implementation of accrual-based government accounting standards on the quality of reports. This research was conducted at the Regional Financial Management Agency of Pohuwato Regency by taking 42 employees as the research sample. Data collection techniques using questionnaires and using multiple regression as a method of data analysis. The results showed that the Accrual-Based Government Accounting Standards simultaneously had an effect on Report Quality by 98.5% and 1.5% was influenced by external variables that were not studied. Income-Lo (X1) is 25.1%, Expenses and Assets (X2) is 46.2%, Debt and Equity (X3) is 113.9%, LRA Revenue (X4) is 105.9%, Expenses (X5) ) amounting to 32.1% and Financing (X6) of 18.5% partially influence the Quality of Financial Statements (Y).
Pengaruh Price Earning Ratio dan Price Book Value Terhadap Harga Saham Pada Sub Sektor Semen yang Go Public di Bursa efek Indonesia Pemy Christiaan; Rusdi Abdul Karim
AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i2.1690

Abstract

This study aims to determine how much influence is to determine how much influence Price Earning Ratio and Price Book Value simultaneously or partially on stock prices in the cement sub-sector. This research is a quantitative study, using ratio analysis. The analysis method uses multiple linear regression, the results show that the N Price Earning Ratio and Price Book Value simultaneously affect the Cement Sub-Sector Stock Price of 0.297 (29.7%), Partially Net Price Earning Ratio has a positive and insignificant effect on prices. Cement Sub-Sector Shares amounted to 0.188 (18.8%), the Price Book Value partially has a negative and significant effect on the Cement Sub-Sector Stock Price of -79.864 (-798.64%).
Pengaruh Sistem Informasi Akuntansi Dan Kualitas Informasi Terhadap Kepuasan Klien Pengguna Jasa Akuntan (Studi Empiris Pada Kantor Jasa Akuntan Terampil Di Kota Gorontalo) Rusdi Abdulkarim; Pemy Christiaan
AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i2.1710

Abstract

This study aims to see and measure how much influence the Quality of Accounting Information Systems and Quality of Information on Client Satisfaction is carried out at the Trampil Accountant Services Office located in Gorontalo City, with a sample of 64 clients. Data collection techniques using questionnaires and using multiple regression as a method of data analysis. The result of the research states that the quality of the accounting information system and the quality of information has an influence on client satisfaction, either simultaneously or partially. Based on research data, the Quality of Accounting Information Systems (X1) partially has an effect of 0.593 on Client Satisfaction (Y) while Information Quality (X2) has a partial effect of 0.337 on Client Satisfaction (Y) and the rest is the influence of other variables that are not researched
Analisis Du Pont dan Economic Value Added Dalam Menilai Kinerja Keuangan Perusahaan Sub Sektor Rokok Rusdi Abdulkarim
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.2438

Abstract

This study aims to determine the analysis of Du Pont and Economic Value Added to assess the financial performance of the Cigarette Sub-Sector Companies that Go Public on the Indonesia Stock Exchange. To analyze the Du Pont System using the ratio of profit margin, Asset Turnover, Return of Assets, and Return of Equity. The results show that the Return of Assets from 2016 to 2020. is below the standard Return of Assets ratio. the company has not been effective in managing total assets to generate net income. Economic Value Added from 2018 to 2020 has an average negative value, which means the company is not successful in creating added economic value.
PERBANDINGAN KINERJA KEUANGAN ANTAR SUB SEKTOR MAKANAN DAN MINUMAN MENGGUNAKAN RASIO PROFITABILITAS Rusdi Abdulkarim
Nobel Management Review Vol 2 No 1 (2021): Nobel Management Review (NMaR)
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v2i1.1646

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan kinerja keuangan menggunakan rasio profitabilitas antar Sub Sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2020. Penelitian ini digunakan jenis penelitian kuantitatif dengan menggunakan studi deskriptif. Teknik analisis data menggunakan analisis rasio profitabilitas yang diukur dengan rasio Net Profit Margin, Return On Assets dan Return On Equity. Tehnik penarikan sampel menggunakan purposive sampling yakni perusahaan yang terdaftar di Bursa Efek Indonesia sejak tahun 2000 dan yang sesuai dengan kriteria terdapat 17 perusahaan. Sumber data yakni data sekunder dengan mengakses wesite Idx.co.id. Hasil penelitian menunjukan bahwa rata-rata Net Profit Margin sebesar -4,32% <20%., Return On Assets sebesar 14,60% <30% dan Return On Equity sebesar -0,82% <40% This study aims to determine and analyze the comparison of financial performance using the profitability ratio between the food and beverage sub-sectors listed on the Indonesia Stock Exchange in 2020. This research uses quantitative research using descriptive studies. The data analysis technique uses profitability ratio analysis as measured by the ratio of Net Profit Margin, Return on Assets and Return On Equity. The sampling technique used purposive sampling, namely companies listed on the Indonesia Stock Exchange since 2000 and according to the criteria there were 17 companies. The data source is secondary data by accessing the Idx.co.id website. The results showed that the average Net Profit Margin was -4.32% <20%., Return on Assets was 14.60% <30% and Return On Equity was -0.82% <40%.
Dampak Program Bantuan UMKM Pengolah dan Pemasar Hasil Perikanan Dalam Meningkatkan Produksi dan Pendapatan Dimasa Pandemi Covid-19 Marina Paramita S. Piola; Rusdi Abdul Karim; Rizka Yunika Ramly
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.1892

Abstract

This study aims to analyze the implementation of the PUMP-P2HP assistance program in Gorontalo Province, especially the impact on increasing POKLAHSAR production and income. This research uses the Approach qualitative with case study method. The results show the implementation of this program through the facilitation of capacity and institutional strengthening by socialization, training, and mentoring. In addition, POKLAHSAR received BLM funding assistance. This research is expected to be a benchmark in implementing assistance programs for MSMEs under the auspices of the Department of Marine Affairs and Fisheries.
Praktik Tanggung Jawab Sosial Corporate Social Responsibility (CSR) Pada PT. Agro Artha Surya Di Kecamatan Wonosari Pemy Christiaan; Rusdi Abdul Karim
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.7652

Abstract

Penelitian ini dimaksudkan untuk mengetahui Praktik Tanggung Jawab Sosial Corporate Social Responsibility (CSR) Pada PT. Agro Artha Surya Di Kecamatan Wonosari. Penelitian ini bertujuan untuk mengetahui menganalisis Penelitian ini bertujuan untuk menganalisis praktik tanggung jawab sosial (Corporatae Social Responsibility) pada PT. Agro Artha Surya. Penelitian ini menggunakan jenis penelitian kualitatif deskriptif yaitu menggambarkan bagaimana praktik tanggung jawab sosial atau CSR pada PT. Agro Artha Surya. dengan  fokus  penelitian ini Perencanaan, Implemnetasi dan Evaluasi pada Bidang Ekonomi, Sosial dan Lingkungan. Yang menjadi  Key informan Dalam penelitian ini ialah Human Resource Departement (HRD) PT. Agro Artha Surya Di Kecamatan Wonosari, dan Karyawan bagian keuangan PT. Agro Artha Surya., dan informannya ialah Aparatur Desa, Tokoh Masyarakat dan Masyarakat Desa Pangeya. Hasil penelitian menunjukkan bahwa Bahwa PT. Agro Artha Surya, berdasarkan wawancara dengan informan menunjukan bahwa PT. Agro Artha Surya telah melaksanakan program Corporate Social Responsibility (CSR) secara terprogram baik secara periodik maupu ketika terjadi kejadian yang tak terduga, perusahaan selalu menunjukan kepedulian terhadap peristiwa tersebut. Hasil penelitian berdasarkan wawancara dengan informan menunjukan bahwa PT. Agro Artha Surya telah mengimplementasi program Corporate Social Responsibility (CSR) sesuai dengan program yang telah direncanakan. Hasil penelitian berdasarkan wawancara dengan informan menunjukan bahwa PT. Agro Artha Surya selalu melakukan evaluasi terhadap program Corporate Social Responsibility (CSR) berdasar program yang telah direncanakan serta implementasi yang telah di lakukan.