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Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Hardiyanti, Hardiyanti; Hasbiah, Siti; Anwar, Anwar
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 11 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.752 KB) | DOI: 10.54371/jiip.v5i11.1102

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada perusahaan subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia jika dinilai berdasarkan laporan arus kas menggunakan rasio arus kas. Adapun populasi dalam penelitian ini adalah laporan keuangan setiap perusahaan yang termasuk dalam subsektor makanan dan minuman selama periode 2016-2021. Dimana penarikan sampel yang digunakan disini adalah teknik purposive sampling. Maka laporan neraca, laporan laba rugi, dan laporan arus kas pada tahun 2016-2021 dimasing-masing perusahaan ditentukan sebagai sampel dalam penelitian ini. Pengumpulan data yang dilakukan dengan cara dokumentasi. Teknik yang digunakan adalah analisis rasio arus kas yang terdiri dari: Rasio Arus Kas Operasi (AKO), Rasio Cakupan Arus Dana (CAD), Rasio Cakupan Kas Terhadap Bunga (CKB), Rasio Cakupan Kas Terhadap Hutang Lancar (CKHL), Rasio Arus Kas Bersih Bebas (AKBB), Rasio Pengeluaran Modal (PM) dan Rasio Total Hutang (TH). Hasil penelitian ini menunjukkan bahwa rasio arus kas yang digunakan pada perusahaan makanan dan minuman selama periode 2016-2021 secara umum berada dalam kondisi tidak likuid. Hal ini disebabkan karena aktivitas operasionalnya tidak mampu menutupi kewajiban lancarnya. Sehingga dapat disimpulkan bahwa terjadi penurunan arus kas secara signifikan pada arus kas operasi disetiap tahunnya dan kemampuan perusahaan dalam mengatasi kesulitan pada kewajiban lancarnya masih belum bisa terselesaikan. Hal ini membuktikan bahwa perusahaan subsektor makanan dan minuman berada dalam posisi yang kurang baik atau tidak likuid selama periode 2016-2021.
PENGARUH MOTIVASI TERHADAP KEPUASAN KERJA KARYAWAN PERUMDA AIR MINUM KOTA MAKASSAR Putri, Andi Nurmaulidya; Anwar; Natsir, Uhud Darmawan; Hasbiah, Siti; Hamka, Rezky Amalia
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 12 No 2 (2024): Volume 12 Nomor 2 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v12i2.8848

Abstract

The purpose of this study was to determine the effect between motivation on job satisfaction of employees of Perumda Air Minum Makassar City and analyze the role of motivation in job satisfaction of employees of Perumda Air Minum Makassar City. This research is a quantitative descriptive research. The independent variable in this study is the motivation variable, while the dependent variable is employee satisfaction. The population in this study were 258 employees of Perumda Air Minum Makassar city. while the sample amounted to 80 people. The research data was obtained by giving a questionnaire. The data analysis technique is the simple linear regression test. Based on the results of data analysis, it is concluded that there is a positive and significant effect of motivation on job satisfaction of employees of Perumda Air Minum Makassar City. Motivation and job satisfaction are interrelated and influence each other. Employees who feel motivated tend to be more satisfied with their jobs because they feel that the efforts they make are recognized and appreciated. So that a company must be able to increase employee motivation so that employee satisfaction can increase and company goals can be achieved easily.  
ANALYSIS OF ACQUISITION ON FINANCIAL PERFORMANCE IN ACQUIRING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Yusmar, Agung Hidayat; Ramli, Anwar; Musa, Muh. Ichwan; Hasbiah, Siti; Budiyanti, Hety
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.819

Abstract

In recent years, several companies in Indonesia have engaged in acquisition activities as part of their growth and expansion strategies. The acquisition process involves one company acquiring another company, which can have various implications for the financial health and operational efficiency of both the acquiring and target companies. This study aims to analyze the comparison of the financial performance of companies listed on the Indonesia Stock Exchange before and after making acquisitions. The study uses a quantitative method with a descriptive approach, and the data used are secondary data obtained from the Indonesia Stock Exchange. In this study, the sample was obtained using purposive sampling technique, resulting in the selection of three companies that carried out acquisition activities in 2020. Data analysis in this study is divided into three parts: descriptive statistical tests, normality tests using the Kolmogorov-Smirnov test, and hypothesis testing consisting of paired sample t-tests for normally distributed data and Wilcoxon signed rank tests for data that are not normally distributed. Based on the results, it is evident that out of the eight financial ratios that have been tested, only one financial ratio experiences significant differences after making an acquisition, namely the Quick Ratio. The other seven ratios, namely Current Ratio, Total Asset Turnover, Debt to Asset Ratio, Debt to Equity Ratio, Return on Asset, Return on Equity, and Earnings Per Share, do not show significant differences. This suggests that the company has not fully optimized its performance in achieving the expected synergy through the acquisition process.
Financial Performance Analysis of Mining Company PT. Vale Indonesia Tbk. Using the Economic Value Added (EVA) Method for the 2019-2022 Period Pole, Yogi Adnal Fathirullah; Dipoatmodjo, Tenri SP; Nurman, Nurman; Hasbiah, Siti; Aslam, Annisa Paramaswary
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.327

Abstract

This study aims to analyze and assess the financial performance of PT Vale Indonesia using the Economic Value Added (EVA) approach during the 2019-2022 period. The type of research used is quantitative using descriptive data. The population in this study is the financial statements of the mining company PT Vale Indonesia Tbk. for the last 4 years, namely 2019-2022. The sample of this study is the statement of financial position and comprehensive income. The data collection technique used is documentation. The data analysis technique used is Economic Value Added (EVA) analysis which consists of NOPAT, Invested Capital, WACC, and Capital Charges. The results of this study indicate that the value of Economic Value Added (EVA) at PT Vale Indonesia Tbk. period 2019-2022 is always positive (EVA> 0) so that it can be said that management is able to create economic added value for the company. The results of the analysis using the Economic Value Added (EVA) method to measure the financial performance of the mining company PT Vale Indonesia Tbk. period 2019-2022, showed that during 2019 to 2022 it was always positive (EVA> 0). Based on this, it can be said that management is able to create economic added value for the company, investors or capitalists get more investment returns than invested and creditors can get interest, this situation shows that the company has succeeded in creating value for capital owners so that it indicates good financial performance.
Influence of Online Customer Review and Online Customer Rating On Purchasing Decision on Shopee E-Commerce: Study on Management Study Program Students, Faculty of Economics and Business, Makassar State University Natasya, Wilda Dwitya Putri; Musa, Muhammad Ichwan; Haeruddin, Muhammad Ilham Wardhana; Hasbiah, Siti; Aslam, Nurul Fadilah
Journal of Business Management and Economic Development Том 2 № 02 (2024): May 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i02.720

Abstract

This research is a quantitative study that aims to find out influence of online customer review and online customer rating on purchasing decision on shopee e-commerce (study on Management study program students of the Faculty of Economics and Business of Makassar State University). The independent variables in this study are online customer review and online customer rating, while the dependent variable is Purchasing Decision. The population in this study is active students Management study program of the Faculty of Economics and Business of Makassar State University class of 2020-2022. Sampling using purposive sampling technique and obtained a total sample of 100 respondents. Data collection techniques used are questionnaires and literature study. The data analysis technique used is multiple linear regression analysis using SPSS V.21. The results of this study indicate that online customer review (X1) partially has a significant effect on purchasing decision on shopee e-commerce, online customer rating (X2) partially has a significant effect on purchasing decision on shopee e-commerce, and online customer review (X1) and online customer rating (X2) simultaneously have a significant effect on purchasing decision on shopee e-commerce.
PENGARUH BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. TELKOM INDONESIA (PERSERO) TBK, WITEL MAKASSAR UNIT GOVERNMENT AND ENTERPRISE (GES) B, Muh Rizal; Hasbiah, Siti; Hamka, Rezky Amalia
Jurnal Manajemen Vol 2, No 2 (2022): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.414 KB) | DOI: 10.26858/jm.v2i2.41992

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Beban Kerja terhadap Kinerja Karyawan pada PT. Telkom Indonesia (Persero) Tbk, Witel Makassar Unit Government And Enterprise Service (GES). Populasi dalam penelitian ini adalah seluruh karyawan dalam lingkup unit Government and Enterprise Service (GES) yang berjumlah 35 orang. Teknik pengambilan sampel menggunakan sampel jenuh yaitu teknik penentuan sampel bila semua populasi digunakan sebagai sampel. Pengumpulan data dilakukan dengan menggunakan metode observasi, kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah uji prasyarat, dan uji hipotesis dengan analisis regresi linear sederhana. Hasil penelitian setelah data diolah dengan IBM Statistical for Product and Service Solution (SPSS) menunjukkan bahwa hasil analisis dan pengujian hipotesis menunjukkan bahwa variabel independen yaitu Beban Kerja (X) memiliki hubungan atau pengaruh secara positif dan signifikan terhadap Kinerja Karyawan (Y) dengan nilai thitung beban kerja (12,022 ) lebih besar dari ttabel (1,689) atau (12,022 > 1,689) dan signifikansi lebih kecil dari α (0,000≤0,05). pada PT. Telkom Indonesia (Persero) Tbk, Witel Makassar Unit Government And Enterprise Service (GES).Kata Kunci : Beban Kerja, Kinerja KaryawanAbstract: This study aims to determine how the effect of workload on employee performance at PT. Telkom Indonesia (Persero) Tbk, Witel Makassar Unit Government And Enterprise Service (GES). The population in this study were all employees within the Government and Enterprise Service (GES) unit, totaling 35 people. The sampling technique used is saturated sample, which is a sampling technique when all populations are used as samples. Data was collected by using the method of observation, questionnaires and documentation. The data analysis technique used is prerequisite test, and hypothesis testing with simple linear regression analysis. The results of the study after the data was processed with IBM Statistical for Product and Service Solution (SPSS) showed that the results of the analysis and hypothesis testing showed that the independent variable, namely Workload (X) had a positive and significant relationship or influence on Employee Performance (Y) with a t value of workload (12,022) is greater than ttable (1,689) or (12,022 > 1,689) and the significance is less than (0.000≤0.05). at PT. Telkom Indonesia (Persero) Tbk, Witel Makassar Unit Government And Enterprise Service (GES). Keywords: Workload, Employee Performance
PENGARUH MOTIVASI TERHADAP KINERJA KARYAWAN PERUSAHAAN UMUM DAERAH AIR MINUM KABUPATEN KEPULAUAN YAPEN Ramadhani, Anita Saputri; Hasbiah, Siti; Kurniawan, Agung Widhi
Jurnal Manajemen Vol 3, No 2 (2023): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v3i2.53114

Abstract

Abstrak. “Pengaruh Motivasi Terhadap Kinerja Karyawan Perusahaan Umum Daerah Air Minum Kabupaten Kepulauan Yapen”. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh motivasi terhadap kinerja karyawan Perusahaan Umum Daerah Air Minum Kabupaten Kepulauan Yapen. Variabel bebas dalam penelitian ini adalah motivasi sedangkan variabel terikatnya adalah kinerja. Populasi dalam penelitian ini adalah karyawan Perusahaan Umum Daerah Air Minum Kabupaten Kepulauan Yapen. Sedangkan sampel yang digunakan yaitu sebanyak 30 responden. Teknik pengambilan sampel dalam penelitian ini dilakukan  menggunakan metode Total Sampling.  Pengumpulan data dilakukan dengan menggunakan kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linear sederhana dengan menggunakan SPSS 25 dan Microsoft excel for windows.Kata kunci: Motivasi, KinerjaAbstract. "The Influence of Motivation on the Performance of Employees of the Regional Drinking Water Company of Yapen Islands Regency". This research aims to find out how motivation influences the performance of employees of the Regional Drinking Water Company of Yapen Islands Regency. The independent variable in this research is motivation while the dependent variable is performance. The population in this study were employees of the Yapen Islands Regency Regional Drinking Water Company. Meanwhile, the sample used was 30 respondents. The sampling technique in this research was carried out using the Total Sampling method. Data collection was carried out using questionnaires and documentation. The data analysis technique used is simple linear regression analysis using SPSS 25 and Microsoft Excel for Windows.Keyword: Motivation, Performance
THE INFLUENCE OF COMMUNICATION STRATEGIES AND EDUCATIONAL PROGRAMS ON COMMUNITY PARTICIPATION AT LAZNAS YATIM MANDIRI MAKASSAR Hidir, Amrullah; Hasbiah, Siti; Ruma, Zainal; Burhanuddin; Aswar, Nurul Fadilah; Muhammad, A Fadel
Journal Management & Economics Review (JUMPER) Vol. 1 No. 4 (2023): October
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i4.87

Abstract

There are many factors that become obstacles for zakat institutions in their development, one of these factors is the lack of public understanding of the concept of zakat, the evaluation of strategies that are not optimal and the effectiveness of the program, so that communication strategies and educational programs are needed which will generate knowledge related to the institution to increase community participation. This research is an explanatory quantitative study that aims to analyze the factors that influence how community participation in LAZNAS Yatim Mandiri Makassar City, using a population of people who have lived and had direct contact with LAZNAS Yatim Mandiri Makassar City, with a sample size of 96 respondents. The data used was obtained by distributing questionnaires via google form. The results of this study indicate that the communication strategy partially has no significant effect on community participation with a significant value of 0.258> 0.05 and the education program has a positive and significant effect with a value of 0.000 <0.05 on community participation. This shows the importance of improving educational programs to increase public understanding of the concept of zakat and the activities of zakat institutions, this can be a reference for other zakat institutions in increasing community participation and the effectiveness of the programs carried out.
THE EFFECT OF MARKETING MIX ON INTEREST IN BUYING SOMETHINC SKINCARE PRODUCTS AT SHOPEE E-COMMERCE: Case Study on Students of Management Study Program, Faculty of Economics, Makassar State University Azzahra, Asilah; Sahabuddin, Romansyah; Haeruddin, Muh. Ilham Wardhana; Hasbiah, Siti; Aswar, Nurul Fadilah
Journal Management & Economics Review (JUMPER) Vol. 1 No. 7 (2024): August
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i7.123

Abstract

This research aims to find out whether product, price, distribution, and promotion influence interest in buying Somehinc skincare products on Shopee E-Commerce. This research is a type of quantitative research. This research was carried out at Makassar State University with a sample size of 100 people. The analytical method used in this research is hypothesis testing with multiple linear regression. Based on the results of the validity and reliability tests, it shows that the statement items in the questionnaire are declared valid and reliable. The results of the t-test show that products and promotions have an insignificant effect, while price has a negative effect and distribution has an effect on interest in buying Somehinc skincare products on Shopee E-Commerce. And distribution has a positive and insignificant influence on interest in buying Somethinc skincare products on E-Commerce Shopee
ANALYSIS OF CAFE MANAGEMENT STRATEGIES ON CUSTOMER INTEREST (CASE STUDY OF CAFE PANAMA) Putri, Tri Reskita; Musa, Muh. Ichwan; Haeruddin, Muh. Ilham Wardhana; Hasbiah, Siti; Aswar, Nurul Fadilah
Journal Management & Economics Review (JUMPER) Vol. 1 No. 6 (2023): December
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i6.124

Abstract

This study aims to determine the strategies carried out by Panama Coffee and Dining in Makassar City based on internal and external factors and using SWOT analysis as a reference. The research method used is descriptive qualitative, using interviews, direct observation and other related documents. The findings of this study explain that Panama Coffee and Dining currently faces threats from outside the company, but currently these threats can be suppressed and minimized by maximizing and optimizing the internal strengths possessed by Panama Coffee and Dining. Based on SWOT analysis, Panama Coffee and Dining is in quadrant II on the SWOT diagram. The strategy that must be applied is to use the company's strengths to take advantage of long-term opportunities by means of a diversification strategy. The diversification strategy in question is how Panama Coffee and Dining can increase development, sales and profits through the expansion of its market sector. This strategy will be the basis for Panama Coffee and Dining to increase customer interest, especially in Makassar City.