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EFEK KEMANDIRIAN KEUANGAN, BELANJA MODAL DAN DANA ALOKASI UMUM TERHADAP PERTUMBUHAN EKONOMI
Get PDFThis research aims to test whether financial independence, capital expenditure and general allocation funds influence economic growth in City Districts in South Sulawesi Province. Data collection methods use documentation and library studies. Library studies are a technique for obtaining information through notes, literature, documentation and so on. This type of research data is quantitative data obtained from secondary data, namely data collected from existing sources. This research uses panel data, namely by combining data across regions (cross-section) of 24 districts/cities and across time (time series) during 2020 to 2022. The population in this study is districts and cities in South Sulawesi Province, sampling method using the saturated sample method. So the number of samples is 24 districts/cities in South Sulawesi. The number of samples is (24 districts/cities x 3 years) = 72 samples. The analysis method uses a multiple regression analysis method using panel data with the help of Microsoft Excel and E-views software programs. The results of the research show that financial independence has a positive and significant effect on economic growth in city districts in South Sulawesi Province, capital expenditure has a negative and significant effect on economic growth in city districts in South Sulawesi Province, and general allocation funds have a positive and insignificant effect on economic growth. in city districts in South Sulawesi Province.Penelitian ini bertujuan untuk menguji apakah kemandirian keuangan, belanja modal, dan dana alokasi umum mempengaruhi pertumbuhan ekonomi pada Kabupaten Kota di Provinsi Sulawesi Selatan. Metode pengumpulan data menggunakan dokumentasi dan studi pustaka Studi pustaka merupakan teknik untuk mendapatkan informasi melalui catatan, literatur, dokumentasi dan lain-lain. Jenis data penelitian ini adalah data kuantitatif yang diperoleh dari data sekunder yakni data yang dikumpulkan dari sumber yang telah ada. Penelitian ini menggunakan data panel yaitu dengan menggabungkan data lintas daerah (cross-section) 24 daerah kabupaten/kota dan lintas waktu (time series) selama tahun 2020 s.d. 2022. Populasi dalam penelitian ini adalah kabupaten dan kota di Provinsi Sulawesi Selatan, metode pengambilan sampel menggunakan metode sampel jenuh Jadi jumlah sampel sebanyak 24 Kabupaten/kota di Sulawesi Selatan Jumlah sampel sebanyak (24 kabupaten/kota x 3 Tahun) = 72 Sampel. Metode analisisnya menggunakan metode analisis regresi berganda dengan menggunakan data panel dalam bantuan program software Microsoft Excel dan E-views. Hasil penelitian menunjukkan bahwa Kemandirian keuangan berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi pada kabupaten kota di Provinsi Sulawesi Selatan, Belanja modal berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi pada kabupaten kota di Provinsi Sulawesi Selatan, dan Dana alokasi umum berpengaruh positif dan tidak signifikan terhadap pertumbuhan ekonomi pada kabupaten kota di Provinsi Sulawesi Selatan
Pengaruh Pembelajaran Akuntansi Keuangan dan Kemampuan Akademis terhadap Perilaku Hedonis Mahasiswa dalam Mengelola Keuangan
Get PDFThis research aims to determine the effect of learning Financial Accounting and academic abilities on students\u27 hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1) Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances.This research aims to determine the effect of learning Financial Accounting and academic abilities on students\u27 hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1) Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances
The Relationship Between Human Resources Wellbeing and Organizational Success
Get PDFThis study aims to investigate the relationship between human resources (HR) wellbeing and organizational success, focusing on dimensions such as job satisfaction, mental health, and work-life balance. A mixed-method approach combining quantitative surveys and qualitative interviews will be employed. Surveys will gauge perceptions of work-life balance, engagement, and retention among employees, while interviews will provide deeper insights into their experiences. Data analysis will involve statistical techniques for quantitative data and thematic analysis for qualitative data. The findings reveal a significant positive correlation between employee wellbeing and organizational success. Prioritizing employee wellbeing leads to higher productivity, innovation, and resilience within organizations. Supportive organizational cultures and transformational leadership play crucial roles in fostering employee wellbeing and driving organizational performance. The study\u27s findings suggest that investing in employee wellbeing initiatives and cultivating supportive organizational cultures can yield tangible benefits for organizations, including increased productivity, employee retention, and customer satisfaction. These insights offer actionable strategies for organizational leaders and HR practitioners to enhance employee wellbeing and achieve sustainable growth and competitiveness
A Implementasi Kelelahan Dan Beban Kerja Pegawai Dalam Meningkatkan Komitmen Organisasi
No full textHuman resources are one of the resources owned by the company that can be used to achieve goals. Human resources are different from other resources because humans have thoughts and feelings that can be distinguished from other components. Thus, the background of this research problem is whether work fatigue or workload is more dominant in affecting the organizational commitment of fire fighting employees in Makassar City. The purpose of this study was to find out whether both affect the organizational commitment of firefighters. Primary data were collected from Makassar City Fire Department employees, who were then used as respondents using the slovin formula after calculation, so the researchers adjusted 67 respondents. The assumptions of normality, multicolonicity, and heteroscedasticity have been used to test the results of primary data collected through questionnaire distribution. Data analysis was performed using descriptive and inferential statistical analysis. All hypotheses are acceptable because the results show that workload and work burnout, both partially, have not significant effect on organizational commitment. With an adjustable square value of R of 72.9%, we can find that the work fatigue variable affects 4% of the employee organizational commitment variable, and the workload variable affects 27.1% of other variables not described in this studyPenelitian ini bertujuan untuk melihat pengaruh kelelahan kerja dan beban kerja terhadap komitmen organisasi pada dinas pemadam kebakaran kota makassar. Pengumpulan data menggunakan data primer yang diperoleh dari para pegawai pada Dinas Pemadam Kebakaran Kota Makassar yang kemudian dijadikan responden menggunakan rumus slovin setelah melakukan perhitungan sehingga peneliti menyesuaikan sebanyak 67 responden. Hasil data primer yang dikumpulkan melalui pembagian kuesioner tersebut telah diuji dengan uji asumsi klasik berupa asumsi normalitas, asumsi multikolonieritas dan asumsi Heteroskedastisitas. Metode analisis data menggunakan teknik analisis statistik deskriptif dan analisis statistik inferensial. Hasil penelitian menunjukkan bahwa baik secara parsial kelelahan kerja dan beban kerja tidak berpengaruh signifikan terhadap komitmen organisasi, sehingga semua hipotesis yang diajukan ditolak. Adapun besarnya pengaruh dapat dilihat dari nilai Adjusted R square dimana memperoleh nilai adjusted R square sebesar 0,729 yang artinya bahwa 72,9% variabel komitmen organisasi pegawai dipengaruhi oleh variabel kelelahan kerja dan beban kerja 27.1% dipengaruhi oleh faktor lain yang tidak dijelaskan dalam penelitian in
Mediasi Penerapan Community Based Tourism pada Pengaruh Kunjungan Wisata Terhadap Pendapatan Masyarakat di Objek Wisata Pantai Kabila Bone
Get PDFGorontalo is known as one of the provinces rich in natural beauty, especially in the marine tourism sector. The philosophy of life of its people who combine custom with sharia and uphold the values of local wisdom makes it even more attractive to tourists. The purpose of this study is to evaluate the impact of tourist visits and the application of the Community Based Tourism model on the level of community income. The research method used is quantitative, with data collection through questionnaires. The sampling technique used purposive sampling and as many as 86 respondents. Statistical data analysis used in this study is non-parametric with Partial Least Squares - Structural Equation Model (PLS-SEM) with SmartPLS Version 04 software application. The results of this study indicate that tourist visits have a positive and significant effect on community income at Bone Bolango beach tourism objects, tourist visits have a positive and significant effect on the application of the community-based tourism model at Bone Bolango beach tourism objects, the application of the community-based tourism model has a positive and significant effect on community income at tourist objects and tourist visits have a positive and significant effect on community income through the application of the Community Based Tourism model at Bone Bolango beach tourism objects
Pengaruh NPF, CAR, BOPO, Inflasi dan BI Rate terhadap Profitabilitas (ROA) Pada Bank BCA Syariah Tahun 2015-2022
No full textThis research aims to (1) determine the effect of NPF on ROA of BCA Syariah Bank 2015-2022, (2) to determine the effect of CAR on ROA of BCA Syariah Bank 2015-2022, (3) to determine the effect of BOPO on BCA Syariah Bank ROA 2015-2022, (4) to determine the effect of inflation on BCA Syariah Bank ROA 2015-2022, (5) to determine the effect of the BI Rate on BCA Syariah Bank ROA 2015-2022. (6) to find out whether NPF, CAR, BOPO, Inflation and BI Rate have an effect on BCA Syariah Bank ROA 2015-2022. This research is a type of quantitative research using a descriptive statistical approach. The sampling technique in this research uses a saturated sampling technique where the entire population is used as the sample. The sample in this research is the 32 quarterly financial reports of BCA Syariah Bank for 2015-2022. The type of data in this research is secondary data obtained from www. bcasyariah.co.id in the form of quarterly financial reports, www.bi.go.id in the form of inflation data and www.bps.go.id in the form of BI Rate data. The data analysis technique used is the Multiple Linear Regression data analysis technique using the Eviews 10 application tool. The results of this research show that NPF and BOPO have a significant effect on the ROA of Bank BCA Syariah in 2015-2022, while CAR, Inflation and BI Rate do not have a significant effect on ROA of Bank BCA Syariah in 2015-2022. However, simultaneously NPF, CAR, BOPO, Inflation and BI Rate influence BCA Syariah Bank\u27s ROA for 2015-2022 by 60.3442% and the remainder is influenced by other variables outside the research.
Penelitian ini bertujuan untuk mengetahui apakah NPF, CAR, BOPO, Inflasi dan BI Rate berpengaruh terhadap Profitabilitas (ROA) pada Bank BCA Syariah Tahun 2015-2022 baik secara parsial maupun simultan. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan pendekatan statistik deskriftif. Adapun teknik pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh dimana seluruh populasi dijadikan sebagai sampel. Sampel pada penelitian ini adalah laporan keuangan triwulan Bank BCA Syariah Tahun 2015-2022 yang berjumlah 32. Jenis data pada penelitian ini adalah data sekunder yang diperoleh dari www.bcasyariah.co.id yang berupa laporan keuangan triwulan, www.bi.go.id yang berupa data inflasi dan www.bps.go.id yang berupa data BI Rate. Adapun teknik analisis data yang digunakan adalah dengan menggunakan teknik analisis data Regresi Linear Berganda yang menggunakan alat bantu aplikasi Eviews 10. Hasil penelitian ini menunjukkan bahwa NPF dan BOPO berpengaruh signifikan terhadap ROA Bank BCA Syariah Tahun 2015-2022, sedangkan CAR, Inflasi dan BI Rate tidak berpengaruh signifikan terhadap ROA Bank BCA Syariah Tahun 2015-2022. Namun secara simultan NPF, CAR, BOPO, Inflasi dan BI Rate berpengaruh terhadap ROA Bank BCA Syariah Tahun 2015-2022 sebesar 60.3442% dan sisanya dipengaruhi oleh variabel lain di luar penelitian.
Kata Kunci :ROA, NPF, CAR, BOPO, Inflasi dan BI Rat
Pengaruh Harga Bahan Baku, Harga Jual dan Produksi Terhadap Hasil Penjualan Nasi Bakar Sultan (Studi Kasus UMKM Sambel K\u27Diyah): (Studi Kasus UMKM Sambel K’Diyah)
No full textThis research aims to analyze the influence of raw material prices, selling prices and production on the sales results of Sultan\u27s roasted rice at Sambel K\u27Diyah MSMSe. This research was carried out by conducting field observations using a questionnaire as a research instrument with the aim of finding out sales results in the related focus, namely Sambel K\u27Diyah MSMSe. Sampling in the research used a probability sampling method with a sample size of 93 people. The primary data obtained is a nominal data scale which is then converted into an interval data scale using the method of successive intervals. The data results obtained with the questionnaire instrument were tested using SPSS (Statistical Product and Service Solutions) 25.0. Several tests carried out to analyze the data that have been obtained are correlation tests, reliability tests, multiple linear regression tests, t tests and f tests. The results of the research show that the price of raw materials has an influence on sales results, the selling price has an influence on sales results and production has an influence on sales results, and in this research there is a significant value between the three independent variables and the dependent variable, which can be interpreted as the price of raw materials , selling price and production have a simultaneous effect on the sales results of sultan’s roasted rice in Sambel K\u27Diyah MSMSe.Penelitian ini bertujuan untuk menganalisis pengaruh harga bahan baku, harga jual dan produksi terhadap hasil penjualan nasi bakar sultan di UMKM Sambel K’Diyah. Penelitian ini dilakukan dengan melakukan observasi lapangan menggunakan kuesioner sebagai instrument penelitian dengan tujuan untuk mengetahui hasil penjualan pada fokus terkait yaitu UMKM Sambel K’Diyah. Pengambilan sampel pada penelitian ini menggunakan metode probability sampling dengan jumlah sampel sebanyak 93 orang. Data primer yang diperoleh merupakan skala data nominal yang kemudian dirubah menjadi skala data interval menggunakan methof of successive interval. Hasil data yang diperoleh dengan instrumen kuesioner diuji menggunakan SPSS (Statistical Product and Servise Solution) 25.0. Beberapa uji yang dilakukan untuk menganalisis data yang telah diperoleh adalah uji korelasi, uji reliabilitas, uji regrsi liniar berganda, uji t dan uji f. Hasil penelitian ini menunjukkan bahwasannya harga bahan baku memiliki pengaruh terhadap hasil penjualan, harga jual memiliki pengaruh terhadap hasil penjualan dan produksi memiliki pengaruh terhadap hasil penjualan, serta dalam penelitian ini terdapat nilai signifikan antara ketiga variabel bebas terhadap variabel terikat, dimana dapat diartikan bahwa harga bahan baku, harga jual dan produksi berpengaruh secara stimultan terhadap hasil penjualan nasi bakar sultan di UMKM Sambel K’Diyah
Analisis Return Saham yang Dimoderasi Ukuran Perusahaan pada Perusahaan Kesehatan di Bursa Efek Indonesia
Get PDFStock returns are the profit earned by investors from owning shares in a company. This study aims to analyze the impact of profitability and leverage on stock returns, This study aims to analyze the effect of profitability and leverage on stock returns, with firm size as a moderating variable, in healthcare companies listed on the Indonesia Stock Exchange from 2020 to 2023. The study population consists of all healthcare companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 14 companies that met the criteria. Data analysis was conducted using Moderated Regression Analysis (MRA). The results indicate that profitability has a contribution to stock returns, leverage has no contribution to stock returns, firm size moderates the relationship between profitability and stock returns but does not moderate the relationship between leverage and stock returns for healthcare companies listed on the Indonesia Stock Exchange.Return saham mengacu pada keuntungan yang didapat investor dari kepemilikan saham suatu perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap return saham dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Populasi penelitian mencakup seluruh perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia. Sampel dipilih dengan teknik purposive sampling, menghasilkan 14 perusahaan yang memenuhi kriteria. Analisis data dilakukan dengan menggunakan Moderated Regression Analysis (MRA). Hasil penelitian mengungkapkan bahwa profitabilitas memiliki kontribusi terhadap return saham, leverage tidak memiliki kontribusi terhadap return saham, ukuran perusahaan berkontribusi dalam memoderasi profitabilitas terhadap return saham namun tidak berkontribusi dalam memoderasi leverage terhadap return saham perusahaan sektor kesehatan di Bursa Efek Indonesia
Analisis Financial Management Behavior Mahasiswa FEB Penerima KIP-K UPN “Veteran” Jawa Timur
Get PDFThis study aims to determine the influence of financial knowledge, financial attitude, locus of control, and lifestyle on financial management behavior. The study population was FEB UPN "Veteran" East Java students who received KIP-K. By using the simple random sampling method, and using the Slovin formula, 84 respondents were generated. Primary data obtained from the googleform questionnaire were used in this study. The analysis method used was Partial Least Square (PLS). The results showed that financial knowledge, financial attitude, locus of control, and lifestyle had a positive effect on financial management behavior.Keterampilan dan pengetahuan dalam kegiatan pengelolaan keuangan menjadi hal yang penting bagi mahasiswa. Financial management behavior merupakan salah satu tolak ukur kesuksesan mahasiswa dalam menyikapi keuangan yang dimiliki. Penelitian ini bertujuan untuk mengetahui pengaruh financial knowledge, financial attitude, locus of control, dan lifestyle terhadap financial management behavior. Populasi untuk penelitian ini adalah Mahasiswa FEB penerima Kartu Indonesia Pintar Kuliah (KIP-K) UPN “Veteran” Jawa Timur. Teknik penentuan sampel menggunakan metode simple random sampling dan didapatkan 84 responden menggunakan rumus slovin. Penelitian menggunakan data primer yang dihasilkan dari hasil kuesionerresponden. Penelitian menggunakan teknik analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa terdapat hasil pengaruh positif dari financial knowledge, financial attitude, locus of control, dan lifestyleterhadap financial management behavior. Mahasiswa dengan financial knowledge, financial attitude, locus of control, dan lifestyle yang baik dapat menjadikan financial management behavior yang baik dan terarah
Mental Accounting Etnis Minoritas Berbasis Mali Siparappe Rebba Sipatokkong Malilu Sipakainge di Teluk Tomini
Get PDFThis study aims to explore the culture-based mental accounting behavior of mali siparappe rebba sipatokkong malilu sipakainge in ethnic minorities (Bugis) in Tomini Bay. This research is in the realm of qualitative research with an interpretive paradigm. The method used is ethnomethodology. Data collection was conducted through observation and interviews. The informants in this study consist of ethnic minorities in Gorontalo City, namely Bugis entrepreneurs, and academics. The results of the study show that the mental accounting framework in the Bugis ethnicity based on the Mali siparappe rebba sipatokkong malilu sipakainge culture plays a role in advancing MSMEs in Tomini Bay. The mental accounting of the Bugis ethnic minority shows a pattern of mental allocation strategy, which prioritizes stable cash flow to maintain business sustainability rather than momentary gains. Spiritual strength, social values and hard work in the mental category are important investments to achieve success in business. Mental accounting in the Bugis ethnicity can be seen through the way Bugis business people classify and assess profits that go beyond the traditional financial framework. The implications of this study provide an understanding of the integration of local culture in accounting practices, especially financial behavior to advance MSMEsPenelitian ini bertujuan untuk mengeksplorasi perilaku mental accounting dalam perspektif budaya mali siparappe rebba sipatokkong malilu sipakainge pada etnis minoritas (Bugis) di Kawasan Teluk Tomini dalam bisnis UMKM. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metafora budaya mali siparappe rebba sipatokkong malilu sipakainge. Proses pengumpulan data menggunakan metode wawancara. Informan dalam penelitian ini terdiri dari etnis minoritas di Kota Gorontalo, yaitu pengusaha Bugis, dan akademisi. Hasil penelitian ini menunjukkan bahwa kerangka mental accounting pada etnis minoritas di Teluk Tomini dalam memajukan UMKM dalam perspektif mali siparappe rebba sipatokkong malilu sipakainge menunjukkan pola perilaku melakukan strategi alokasi mental untuk lebih mengutamakan arus kas yang stabil untuk keberlanjutan usaha dibandingkan perolehan sesaat. Alokasi energi kejujuran dan usaha yang keras dalam kategori mental merupakan investasi yang penting untuk mencapai kesuksesan dalam berbisnis selain mengedepankan kekuatan spiritual dan nilai sosial. Mental accounting terlihat bagaimana cara pelaku bisnis Bugis melakukan penggolongan dan penilaian keuntungan melampaui kerangka keuangan tradisional. Adapun implikasi penelitian ini adalah memberikan pemahaman tentang integrase budaya lokal dalam praktik akuntansi khususnya perilaku keuangan untuk memajukan UMKM