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COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BETWEEN THE SOUTH WEST SULAWESI REGIONAL DEVELOPMENT BANK (BPD SULSELBAR) AND NORTH EAST KALIMANTAN REGIONAL DEVELOPMENT BANK (BPD KALTIMTARA) 2015-2020 PERIOD A. Syahida Ulhaq Pasryb; Zainal Ruma; Ahmad Ali; Chalid Imran Musa; Anwar Anwar
SULTANIST: Jurnal Manajemen dan Keuangan Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v10i2.396

Abstract

This study aims to find out how the financial performance comparisons between the South West Sulawesi Regional Development Bank (BPD Sulselbar) and the North East Kalimantan Regional Development Bank (BPD Kaltimtara) for the 2015-2020 period. The parameters used to compare the financial performance of the two banks are using the ratio of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), Good Corporate Governance (Self-Assessment) and Capital Adequacy Ratio (CAR). In this study, data analysis techniques were used, namely descriptive comparative analysis using the RGEC (Risk Profile, Earnings, Good Corporate Governance (GCG) and Capital) method which was supported by statistical testing, namely the independent sample t-test. Based on the results of descriptive comparative analysis using the RGEC method, it was found that the financial performance of BPD Sulselbar which was included in good criteria based on industry standards, namely the ratio of NPL, ROA, BOPO, GCG, and CAR ratio while for BPD Kaltimtara the ratio of NPL, LDR, ROA, BOPO, GCG , and CAR is a ratio that is included in the good criteria. The results of the independent sample t-test (test two average differences) were obtained that the GCG and Capital factors as measured by the composite value of the bank's self-assessment GCG and the CAR ratio there was no significant difference between BPD Sulselbar and BPD Kaltimtara while the risk factor profile and earnings as measured by the ratio of NPL, LDR, ROA and BOPO there are significant differences between BPD Sulselbar and BPD Kaltimtara during the 2015-2020 period.
PENGARUH STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Halizah Putri Iriani; Ahmad Ali; Zainal Ruma
Jurnal Manajemen Vol 2, No 1 (2022): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.977 KB) | DOI: 10.26858/jm.v2i1.31613

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Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh struktur aktiva dan profitabilitas terhadap struktur modal. Variabel penelitian ini adalah: (1) struktur modal sebagai variabel terikat (Y) yang diukur dengan debt to equity ratio (DER), (2) struktur aktiva sebagai variabel bebas (X1) yang diukur dari perbandingan aktiva tetap dengan total aktiva, dan (3) profitabilitas sebagai variabel bebas (X2) yang diukur dengan Return on Assets (ROA). Populasi penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, sedangkan sampel adalah laporan keuangan perusahaan barang konsumsi subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang diambil dengan teknik purposive sampling. Pengumpulan data dilakukan dengan cara dokumentasi dari data sekunder. Analisis data dilakukan dengan uji asumsi klasik, analisis regresi berganda, uji signifikansi individual, uji signifikansi simultan, dan koefisien determinasi. Hasil penelitian ini menunjukkan struktur aktiva secara parsial berpengaruh positif dan signifikan terhadap struktur modal. Sedangkan profitabilitas secara parsial berpengaruh positif dan tidak signifikan terhadap struktur modal. Struktur aktiva, profitabilitas dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap struktur modal.Kata kunci: Struktur Aktiva, Profitabilitas, Struktur ModalAbstract: This research aimed to determine the effect of asset structure and profitability on capital structure. The variables of this study are: (1) capital structure as the dependent variable (Y) as measured by the debt to equity ratio (DER), (2) asset structure as the independent variable (X1) as measured by the ratio of fixed assets to total assets, and (3) profitability as an independent variable (X2) as measured by Return on Assets (ROA). The population of this research is all food and beverage companies listed on the Indonesia Stock Exchange, and the sample is the financial statements of consumer goods companies in the food and beverage subsector listed on the Indonesia Stock Exchange which were choosen using purposive sampling technique. The data were collected by means of documentation from secondary data. The data obtained were analyzed using classical assumption test, multiple regression analysis, individual significance test, simultaneous significance test, and coefficient of determination. The results of this research indicate that the asset structure partially has a positive and significant effect on the capital structure. While profitability partially has a positive and not significant effect on capital structure. Asset structure, profitability and firm size simultaneously have a significant effect on capital structure.Keywords: Asset Structure, Profitability, Capital Structure.
Analisis Kinerja Keuangan Dengan Metode Dupont Pada PT. Telekomunikasi Indonesia (Persero) Tbk. Periode 2015-2019 Nur Anisa; Ahmad Ali
Jurnal Manajemen Vol 1, No 1 (2021): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.134 KB) | DOI: 10.26858/jm.v1i1.22339

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Abstrak: Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan berdasarkan metode Du Pont pada PT. Telekomunikasi Indonesia (Persero) Tbk. Populasi dan sampel dalam penelitian ini adalah keseluruhan laporan keuangan PT. Telekomunikasi Indonesia (Persero) Tbk, selama lima tahun (2015-2019). Metode pengumpulan data dilakukan dengan teknik dokumentasi. Metode penelitian ini dengan menggunakan metode Du Pont dengan variabel Net Profit Margin (NPM), Asset Turn Over (ATO), dan Return On Invesment (ROI). Temuan dalam penelitian ini menunjukkan Return On Invesment (ROI) PT. Telekomunikasi Indonesia (Persero) Tbk dalam kondisi kurang baik. Hal tersebut dikarenakan menurunnya net Income dan meningkatnya kewajiban atau beban perusahaan Kata Kunci: Net Profit Margin (NPM), Asset Turn Over (ATO), Return On Invesment (ROI)This study aims to determine the company's financial performance based on the Du Pont method at PT. Telekomunikasi Indonesia (Persero) Tbk. The population and sample in this study are the overall financial statements of PT. Telekomunikasi Indonesia (Persero) Tbk, for five years (2015-2019). The method of data collection is done by documentation technique. This research method uses the Du Pont method with the variables Net Profit Margin (NPM), Asset Turn Over (ATO), and Return On Investment (ROI). The findings in this study indicate the Return On Investment (ROI) of PT. Telekomunikasi Indonesia (Persero) Tbk is in poor condition. This is due to a decrease in net income and liabilities or company expensesKeywords: Net Profit Margin (NPM), Asset Turn Over (ATO), Return On Investment (ROI).
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT TELKOM WITEL MAKASSAR UNIT BUSINESS SERVICE Muhammad Alhifka Syahrir; Romansyah Sahabuddin; Ahmad Ali
Jurnal Manajemen Vol 2, No 2 (2023): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.13 KB) | DOI: 10.26858/jm.v2i2.35097

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Abstrak: Penelitian ini memiliki dasar kepuasan kerja yang memiliki peran penting dalam kinerja karyawan. Kpuasan kerja sangat bergantung pada kompensasi yang diberikan perusahaan serta lingkungan kerja tempat karyawan menjalankan tugasnya. Hal ini juga sesuai dengan tujuan dari penelitian ini yaitu mengetahui pengaruh kompensansi dan lingkungan kerja terhadap kepuasaan kerja karyawan pada PT Telkom Witel Makassar Unit Business Service. Sampel pada penelitian ini adalah 35 sampel dengan metode pengambilan sampel sampling population. Metode yang digunakan dalam penelitian ini menggunakan metode kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini yang berdasarkan analisis menunjukkan bahwa semua variabel independen yaitu kompensasi (X1) dan lingkungan kerja (X2) secara bersama-sama atau simultan memengaruhi kepuasan kerja karyawan (Y) secara positif dan signifikan. Jadi semakin baik kompensasi dan lingkungan kerja karyawan maka semakin baik pula kepuasan karyawan di PT Telkom Witel Makassar Unit Business Service.Kata Kunci: Kompensasi, Lingkungan kerja, Kepuasan kerja.Abstract: This research has the basis of job satisfaction which has an important role in employee performance. Job satisfaction is very dependent on the compensation provided by the company and the work environment in which employees carry out their duties. This is also in accordance with the purpose of this study, namely to determine the effect of compensation and work environment on employee job satisfaction at PT Telkom Witel Makassar Business Service Unit.The sample in this study was 35 samples with the sampling method of population sampling. The method used in this study using a questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of this study based on the analysis show that all independent variables, namely compensation (X1) and work environment (X2) together or simultaneously affect employee job satisfaction (Y) positively and significantly. So the better the compensation and the employee's work environment, the better the employee satisfaction at PT Telkom Witel Makassar Business Service Unit.Keywords: Compensation, work environment, job satisfaction
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

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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.
Pendampingan Praktikum IPA Biologi Peserta Didik MAN 2 Barru Ahmad Ali; Muh Rapi; Wiwin Pramita Arif; Andi Tenri Ola Rivai; Zulkarnaim Zulkarnaim; Ayyub Ibrahim
KHIDMAH: Jurnal Pengabdian Masyarakat Vol 2 No 1 (2022): JANUARY
Publisher : Faculty of Tarbiyah and Teacher Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (973.576 KB) | DOI: 10.24252/khidmah.v2i1.26872

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Kegiatan praktikum merupakan kegiatan wajib pada pembelajaran sains khususnya biologi. Praktikum menjadikan pengalaman peserta didik untuk menunjukkan keterampilan proses dalam menemukan teori atau fakta maupun sebatas pembuktian teori yang telah ada. Sayangnya Kegiatan praktikum belum dilaksanakan secara optimal di MAN 2 Barru mengingat keterbatasan alat dan bahan yang ada. Pengabdian ini dilaksanakan di Madrasah Aliyah Negeri 2 Barru dengan subjek pendampingan adalah peserta didik kelas X, XI, XII yang berjumlah 20 orang. Praktikum yang dilaksanakan berjumalah 6 topik dengan menggunakan bahan dan alat sederhana yang dapat dijumpai di sekitar sekolah atau lingkungan sekitar. Praktikum menunjukkan antusias peserta didik dalam mengikuti praktikum. Peserta didik telah mampu menggunakan mikroskop, membuat preparate, dan mengamati di bawah mikroskop, membedah katak dan menunjukkan bagian morfologi dan anatominya, membuat hipotesis dan menarik kesimpulan pada setiap topik praktikum.
PENGARUH MODAL KERJA, SOLVABILITAS, DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PT. SEMEN INDONESIA (PERSERO) TBK Muhaidir Ikram M; Romansyah Sahabuddin; Ahmad Ali
DECISION : Jurnal Ekonomi dan Bisnis Vol 3 No 2 (2022): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.416 KB)

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This study has a purpose, namely to test whether the independent variable (X) in this study, namely Working Capital (WCTO), Solvability (DAR), and Liquidity (CR) has an effect on Profitability (ROA) at PT. Semen Indonesia (Persero) Tbk. The population and sample in this study were all data on the financial statements of PT. Semen Indonesia (Persero) Tbk for the 2013-2020 period in each quarter of the research period. Documentation is a data collection technique used in this study. The collected data were analyzed using financial ratios, then entered into multiple linear regression equations. The findings in this study indicate that partially working capital turnover (WCTO), solvability (DAR), and liquidity (CR) have a positive and significant effect on profitability (ROA). That is, every time there is an increase in WCTO, DAR, and CR, it will increase ROA and contrarily. In addition, based on the F-test shows that simultaneously the variables WCTO, DAR, and CR have a positive and significant effect on ROA. Both hypotheses in this study were accepted.
Pengaruh Gaya Kepemimpinan Kepala Puskesmas Terhadap Kinerja Tenaga Kesehatan Di Puskesmas Polewali, Kabupaten Polewali Mandar Usman Anwar; Ahmad Ali
Jurnal Manajemen Vol 3, No 1 (2023): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v3i1.35856

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“Pengaruh Gaya Kepemimpinan Kepala Puskesmas Terhadap Kinerja Tenaga Kesehatan Di Puskesmas Polewali, Kabupaten Polewali Mandar”. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh gaya kepemimpinan kepala Puskesmas terhadap kinerja tenaga kesehatan di Puskesmas Polewali, Kabupaten Polewali Mandar. Populasi dalam penelitian ini adalah seluruh tenaga kesehatan Puskesmas Polewali yaitu sebanyak 96 orang. Adapun jumlah sampel yang digunakan sebanyak 56 orang dengan Teknik random sampling. Pengumpulan data dilakukan dengan menggunakan metode angket (kuesioner). Teknik analisis data yang digunakan adalah Analisis Regresi Linear Sederhana dengan menggunakan SPSS 20. Berdasarkan hasil analisis dapat simpulkan bahwa Gaya Kepemimpinan Kepala Puskesmas berpengaruh positif dan signifikan terhadap Kinerja Tenaga Kesehatan di Puskesmas Polewali, Kabupaten Polewali Mandar, yang berarti gaya kepemimpinan yang baik tentunya akan memberikan peningkatan kualitas serta kuantitas hasil kinerja tenaga kesehatannya yang kemudian memberikan kemajuan bagi Puskesmas Polewali, Kabupaten Polewali Mandar.
PENGARUH KOMPENSASI DAN KOMITMEN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT. SEMEN INDONESIA UNIT TONASA DI KABUPATEN PANGKEP Thoriq Khatam Alamsyah; Romansyah Sahabuddin; Ahmad Ali; Zainal Ruma; Uhud Darmawan Natsir
MANAJEMEN DEWANTARA Vol 7 No 2 (2023): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v7i2.14510

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This study aims to determine the effect of compensation, work commitment on employee job satisfaction, this study uses primary data obtained by distributing questionnaires to the managers of PT. Semen Indonesia (Persero) Unit Tonasa with a population of 138 people and a sample of 103 people. The multiple analysis method using the SPSS application used in this study is an instrument test. This study used a quantitative approach and was analyzed using multiple linear regression analysis with the help of SPSS 25 data processing to prove three hypotheses. The results of this study prove that the compensation variable has a significant effect on job satisfaction, t count > ttable, which is 3.195 > from T table of 1.983. The commitment variable has a significant effect on job satisfaction because the tcount > ttable is where 2.916 > 1.983. Based on the results of this study it is also known that the independent variables jointly or simultaneously have a significant effect on the dependent variable, namely the performance of employees at PT. Semen Indonesia Unit Tonasa in Pangkep Regency. Therefore, if work motivation and compensation continue to be improved, then of course it will improve employee performance to be more optimal.