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PENGARUH MODAL SENDIRI DAN MODAL ASING TERHADAP LABA PADA PT. DUTA GEMINI DI MAKASSAR Uleng Akal, Hj. Andi Tenri
Jurnal BISNIS & KEWIRAUSAHAAN Vol 4 No 3 (2015): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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The purpose of this study was to determine the influence of their own capital and foreign capital to profit at PT. Duta Gemini In Makassar. This study used a multiple regression analysis with data processing using SPSS 16 for Windows. The results obtained by the regression equation y = 7.819 to 0.086 X1 + 0.101 X2. The correlation between the variables of equity capital with profits 0.443 and the correlation between the variables of foreign capital with profits 0.497. The coefficient of determination of 29%, which means equity and foreign capital effect on profit of 29%. The results of the t test and F test showed that equity and foreign capital no significant effect on earnings.

PENGARUH MODAL SENDIRI DAN MODAL ASING TERHADAP LABA PADA PT. DUTA GEMINI DI MAKASSAR Uleng Akal, Hj. Andi Tenri
Jurnal BISNIS & KEWIRAUSAHAAN Vol 4 No 3 (2015): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.615 KB)

The purpose of this study was to determine the influence of their own capital and foreign capital to profit at PT. Duta Gemini In Makassar. This study used a multiple regression analysis with data processing using SPSS 16 for Windows. The results obtained by the regression equation y = 7.819 to 0.086 X1 + 0.101 X2. The correlation between the variables of equity capital with profits 0.443 and the correlation between the variables of foreign capital with profits 0.497. The coefficient of determination of 29%, which means equity and foreign capital effect on profit of 29%. The results of the t test and F test showed that equity and foreign capital no significant effect on earnings.

Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Kebijakan Dividen: Studi Kasus Perusahaan Manufaktur di Indonesia Akal, Andi Tenri Uleng; Nurlaela, Nurlaela; Nur, Sri Wahyuni
JURNAL MANAJEMEN BISNIS Vol 8 No 2 (2021): September - Manajemen Bisnis
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v8i2.883

Profitability (ROA) and leverage (DER) have a favorable and material impact on the dividend policies of food and beverage manufacturing companies listed on the IDX. That is, if profitability and leverage continue to improve, so will the dividend policy. In comparison to liquidity (current ratio), which has a positive but negligible effect on the dividend policy of food and beverage manufacturing companies that are listed on the IDX. It may be concluded that while liquidity owned by the company can help enhance dividends, it cannot have a major impact on dividend policy reform. Increased dividend policy will entice investors. Thus, dividend policy can be improved by this research by optimizing asset utilization (ROA) and lowering the danger of debt relief (DER).

Quantitative Analysis of Leverage Ratio on Earning-Per-Share of Property and Real Estate Sectors in Indonesia Samsu Gaffar; Andi Tenri Uleng Akal
Golden Ratio of Finance Management Vol. 1 No. 2 (2021): April - September
Publisher : Manunggal Halim Jaya

Objectiveness of our study is expected to provide the several contributions: (1) Theoretical benefits, the results of this study are expected to contribute to the development of economics, especially financial science, as material for developing insight into financial performance through operating leverage and financial leverage on earnings per share (EPS). This research was conducted on the Indonesia Stock Exchange (IDX). The research time taken in carrying out and completing this activity is scheduled for 3 (three) months, from July to September 2020. The population in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017-2019, totaling 62 companies. The method of determining the sample in this study used purposive sampling. The result of this study showed operating leverage has a positive and significant effect on earnings per share, financial leverage has no effect and is not significant on EPS, operating leverage and financial leverage simultaneously have a positive and significant effect on earnings per share. Based on the results of our demonstration of the analysis and discussion, several suggestions are put forward e.g., before investing in any company, an investor needs to pay attention to the level of earnings per share.

PENGARUH INTEREST RATE DAN FINANCIAL DISTRESS TERHADAP STOCK RETURN Sri Wahyuni Nur; Andi Tenri Uleng Akal; Nurlaela Nurlaela
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The purpose of this research is to know the effect of interest rate, and financial distress of stock return on manufacturing company listed on the Indonesia Stock Exchange from 2019-2021. The sampling method used in this research is purposive sampling with 47 manufacturing company. Data used for this study is obtained from financial statement for the year ended December 31st during 2019-2021. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software IBM SPSS (Statistical Product and Service Solutions) version 23.0 for Windows. The result for this research showed that interest rate have positive and significant effect on stock return, while financial distress has positive and not significant effect on stock return.

Pengaruh Sistem Penggajian terhadap Kinerja Karyawan PT. Mitra Usaha Multijasa Kabupaten Maros Sri Wahyuni Nur; Andi Tenri Uleng Akal
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1671

Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh system penggajian terhadap kinerja karyawan PT. MItra Usaha Multijasa Kabupaten Maros. Data yang digunakan dalam penelitian ini adalah data primer berupa data yang didapatkan dari penyebaran kuesioner. Metode analisis dalam penelitian ini adalah menggunakan regresi linear sederhana dengan perhitungan melalui SPSS versi 25. Berdasarkan hasil analisis regresi sederhana yaitu antara variabel system penggajian berpengaruh terhadap variabel kinerja karyawan pada PT. Mitra Usaha Multijasa Maros diperoleh persamaan regresi Y = 4,919 + 0,757x, hal ini diasumsikan bahwa apabila system penggajian sama dengan 0 maka variable kinerja sebesar 4,919 dan setiap terjadi kenaikan sebesar satu satuan pada variabel system penggajian maka kinerja karyawan PT. Mitra Usaha Multijasa akan meningkat sebesar 0,757 atau setiap terjadi penurunan sebesar satu satuan pada variabel system penggajian maka kinerja karyawan PT. Mitra Usaha Multijasa akan menurun sebesar 0,757. Dengan pengujian hipotesis melalui uji t menunjukkan nilai signifikansi sebesar 0,00 ≤ 0,05 maka system penggajian berpengaruh signifikan terhadap kinerja karyawan atau hipotesis diterima. Maka penelitian ini dapat disimpulkan bahwa system penggajian berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Mitra Usaha MultiJasa Kabupaten Maros. Kata kunci : Sistem Penggajian, Kinerja Karyawan. Abstract This study aims to determine the effect of payroll systems on the performance of employees of PT. Multi-service Business Partners Maros Regency. The data used in this study are primary data in the form of data obtained from questionnaires. The method of analysis in this study is to use simple linear regression with calculations through SPSS version 25. Based on the results of a simple regression analysis that is between the payroll system variables affect the employee performance variables at PT. Maros MultiJasa Business Partners obtained a regression equation Y = 4.919 + 0.757x, it is assumed that if the payroll system is equal to 0 then the performance variable is 4.919 and each increase by one unit in the payroll system variable then the performance of the employees of PT. MultiJasa Business Partners will increase by 0.757 or each decline by one unit in the payroll system variable then the performance of the employees of PT. Multi-service Business Partners will decrease by 0.757. By testing the hypothesis through the t test showing a significance value of 0.00 ≤ 0.05, the payroll system has a significant effect on employee performance or the hypothesis is accepted. So this study can be concluded that the payroll system has a positive and significant effect on employee performance at PT. Maros Regency Multi-Service Business Partners. Keywords : Payroll System, Employee Performance.

Effect of Profitability, Leverage, and Liquidity on Dividend Poli-cy: Evidence from Manufacturing Companies in Indonesia Andi Tenri Uleng Akal; Nurlaela; Sri Wahyuni Nur
Jurnal Manajemen Bisnis Vol. 8 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

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Profitabilitas (ROA) dan leverage (DER) memiliki pengaruh yang menguntungkan dan material terhadap kebijakan dividen perusahaan manufaktur makanan dan minuman yang terdaftar di BEI. Artinya, jika profitabilitas dan leverage terus meningkat, maka kebijakan dividen juga akan meningkat. Dibandingkan dengan likuiditas (rasio lancar), yang berpengaruh positif tetapi dapat diabaikan terhadap kebijakan dividen perusahaan manufaktur makanan dan minuman yang terdaftar di BEI. Dapat disimpulkan bahwa sementara likuiditas yang dimiliki oleh perusahaan dapat membantu meningkatkan dividen, namun tidak dapat berdampak besar pada reformasi kebijakan dividen. Kebijakan dividen yang meningkat akan menarik investor. Dengan demikian, kebijakan dividen dapat ditingkatkan melalui penelitian ini dengan mengoptimalkan pemanfaatan aset (ROA) dan menurunkan bahaya pembebasan utang (DER).

The Effect of Leverage, Company Size and Bond Age on Bond Ratings in the Financial Sector on the Indonesia Stock Exchange (IDX) Samsu Gaffar; Andi Tenri Uleng Akal
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

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Analisis Likuiditas dan Solvabilitas Untuk Menilai Kinerja Keuangan PT. Gowa Makassar Tourism Development Tbk. Andi Tenri Uleng Akal; Sri Wahyuni Nur
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.3726

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Gowa Makassar Tourism Development Tbk. yang Terdaftar di Bursa Efek Indonesia (BEI). Jenis data pada penelitian ini yaitu data kualitatif dan data kuantitatif. Sumber data pada penelitian ini yaitu data sekunder berupa laporan keuangan perusahaan Tahun 2019 sampai tahun 2021. Metode analisis yang digunakan pada penelitian ini yaitu analisis kuantitatif deskriptif dengan melakukan perhitungan rasio likuiditas dan rasio solvabilitas kemudian menentukan dan menganalisis kinerja keuangan berdasarkan standar rasio yang telah ditentukan. Analisis rasio likuiditas menggunakan Current Ratio dan analisis rasio solvabilitas menggunakan Debt to Equity Ratio. Hasil penelitian menunjukkan bahwa kinerja keuangan PT. Gowa Makassar Tourism development Tbk Tahun 2019-2021 berada dalam kondisi Tidak Baik karena nilai Current Ratio kurang dari 200% sedangkan kinerja keuangan PT. Gowa Makassar Tourism Development Tbk Tahun 2019-2021 berada dalam kondisi Baik karena nilai Debt to Equity Ratio kurang dari 100%. Akan tetapi pada tahun 2021 nilai Debt to Equity Ratio mendekati 100% hal ini perlu menjadi perhatian perusahaan untuk rasio Debt to Equity Ratio di tahun berikutnya. Kata Kunci: Likuiditas; Solvabilitas; Kinerja Keuangan

Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance Andi Tenri Uleng Akal; Samsu Gaffar; Masmarulan R; Muhammad Basir; Nurwahidah Mashuddin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.605

This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.

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