ANALISIS KINERJA KEUANGAN PT. SARIMELATI KENCANA TBK DI BURSA EFEK INDONESIA

Analisis kinerja keuangan adalah gambaran prestasi atau kondisi keuangan perusahaan dari tahun ke tahun. Analisis Rasio Keuangan merupakan suatu alat analisis yang digunakan oleh perusahaan untuk menilai kinerja keuangan berdasarkan data perbandingan masing-masing pos yang terdapat di laporan keuangan. Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Sarimelati Kencana Tbk yang di ukur menggunakan rasio likuiditas, solvabilitas, profitabilitas dan aktivitas.Metode penelitian kuantitatif deskriptif dengan pendekatan studi kasus dan dalam mengumpulkan data menggunakan teknik dokumentasi berupa data sekunder yaitu laporan keuangan PT Sarimelati Kencana Tbk periode 2019-2021. Adapun teknik analisis data yang digunakan yaitu analisis rasio keuangan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT Sarimelati Kencana Tbk yang diukur dengan beberapa rasio keuangan menunjukkan bahwa kinerja keuangan perusahaan berfluktuasi. Rasio Likuiditas PT Sarimelati Kencana Tbk pada Current Ratio tahun 2019-2021 sebesar 131,8%, 83,1%, 93,1%. Quick Ratio pada tahun 2019-2021 sebesar 73,2%, 30,5%, 41,0%. Cash Ratio pada tahun 2019-2021 sebesar 23,6%, 12,6%, 20,8%. Rasio Solvabilitas PT Sarimelati Kencana Tbk dari Debt to Asset Ratio pada tahun 2019-2021 sebesar 36,4%, 48,4%, 47,4%. Debt to Equity Ratio pada tahun 2019-2021 sebesar 57,4%, 93,9%, 90,1%. Rasio Profitabilitas PT Sarimelati Kencana Tbk dari Return On Assets pada tahun 2019-2021 sebesar 9,48%, (4,19%), 2,74%. Return On Equity pada tahun 2019-2021 sebesar 14,9%, (8,12%), 5,21%. Net Profit Margin pada tahun 2019-2021 sebesar 5,01%, (2,70%), 1,77%. Rasio Aktivitas PT Sarimelati Kencana Tbk dari Receivable Turnover pada tahun 2019-2021 sebesar 202,7 kali, 128,9 kali, 117 kali. Fixed Assets Turnover pada tahun 2019-2021 sebesar 3,56 kali, 2,81 kali 2,83 kali

STRATEGI MANAJEMEN KEUANGAN TERHADAP PENINGKATAN PROFITABILITAS UPS PEGADAIAN SYARIAH LANRISANG KABUPATEN PINRANG

Kehadiran pegadaian syariah bagi masyarakat yang mengutamakan asas kemaslahatan merupakan angin segar yang relevan dengan keyakinan beragama sebagian besar masyarakat Indonesia saat ini. Dari segi lembaga pegadaian syariah, penerapan manajemen keuangan yang baik sangat menguntungkan sebab perusahaan dapat mempertahankan eksistensinya bahkan meningkatkan profitabilitas. Tujuan penelitian ini adalah untuk mengentahui bagaimana manajemen keuangan untuk meningkatkan profitabilitas pada UPS Pegadaian Persero Lanrisang. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dengan pendekatan studi kasus yang dilakukan di Pegadaian Syariah Unit Lanrisang. Pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Adapun teknik analisis data dalam penelitian ini adalah reduksi data (data reduction), penyajian data (data display), penarikan kesimpulan (conclution) atau verifikasi. Hasil penelitian menunjukkan 1) Perencanaan manajemen keuangan pegadaian syariah ditransformasikan agar dapat menjangkau masyarakat yang lebih luas dengan menghadirkan unit pelayanan di berbagai pelosok daerah untuk meningkatkan kesejahteraan masyarakat bersama dengan program pemerintah. 2) Pegadaian syariah unit Lanrisang mengimplementasikan manajemen keuangan dengan pelayanan yang sederhana dan mudah. Syarat dan ketentuan dalam gadai dibuat dengan sangat fleksibel dan mempertimbangkan aspek kemudahan dari pihak nasabah. 3) Evaluasi manajemen keuangan yang dilakukan oleh pegadaian syariah unit lanrisang baik. Menjaga kepuasan nasabah dengan memperhitungkan kemampuan nasabahnya merupakan tindakan manajemen evaluasi yang dapat mendukung peningkatan profitabiltas pegadaian syariah

Small Medium Micro Business Strategies During Covid-19 Time In Barru District, Barru Regency (Sharia Financial Management Analysis)

The Covid-19 pandemic that occurred in Indonesia caused health attacks but also attacked the economic side. MSMEs as the Micro, Small and Medium Enterprises sectors are experiencing the impact caused by the Covid-19 pandemic. Many MSMEs are affected by this pandemic, especially those in Barru District. So this research aims to see the extent of the economic impact, especially for MSMEs in Barru District. Given that MSMEs are a source of income for the community. The type of research used is field research that uses a qualitative approach generated from written words and behaviours that can be observed through observation, interviews, and documentation. Data reduction, data presentation, and conclusion drawing are the data analysis techniques used. The results of this study indicate that MSMEs during the COVID-19 period greatly impacted the incomes of MSMEs from Barru's perspective. Many SMEs have had to stop their business due to various problems caused by the Covid-19 pandemic. Various strategies are carried out using Islamic financial management strategies, namely planning to keep the business running, implementation in planning is by previous plans, and evaluation is to measure the extent to which the Islamic frame has achieved performance

Esensi Budaya Bugis terhadap Produk Peraturan Daerah di Parepare

Culture is often the reason to create peace, order, order of coolness in society. Culture that will be meaningful and valuable, culture can serve as a source o behavioral determinants and aspiration of society, namely in political and law. Culture only as accessories when placed or be interpreted as a heritage without involving cultural awareness in legal elements for the manufacture of local regulation. Bugis was one tribe that owns and instill cultural values are very high in every movement, behaviour, actions and words. Accordingly the importance of culture became a major ingredient in the making of local regulations, including the town Parepare. Goverment should promote culture as one consideration local rulemaking

KOMPARASI PELAKSANAAN TAKE OVER PADA BANK NEGARA INDONESIA SYARIAH DAN BANK RAKYAT INDONESIA DI PAREPARE

Take Over is an action carried out by users of banking services to move payments or installments that are considered more profitable by users of banking services, where in this case the Customer, the transfer made in the form of transfer of services, payments and installments that customers consider more profitable for them Use. The transfer of payment itself involves two different banking institutions where installments or financing that run from one bank to another are transferred according to the provisions of each banking institution involved in it. The results of this study indicate that there are several differences in take-over systems implemented by Bank Negara Indonesia Syariah and Bank Rakyat Indonesia, including the contract agreement system that exists in these two banking institutions, where Bank Negara Indonesia Syariah uses a system with a sharia contract, namely the contract is a profit sharing contract, which they apply is a Murabahah contract and guidelines for the rules and procedures carried out at Take Over are the foundation of the DSN-MUI Fatwa and all provisions contained in the land, then at the Bank Rakyat Indonesia the contract used is in accordance with the provisions of the party banking itself the interest rate applied to the Contract is a Flat (fixed and Floating) interest rate or a fixed interest rate with the provisions of the installment table in accordance with the provisions of the Bank Rakyat Indonesia

PENGARUH LAYANAN ATM DAN MOBILE BANKING TERHADAP LOYALITAS NASABAH BANK SULSELBAR CABANG SINJAI

This study aims to determine the effect partially and simultaneously service variables Reliability (Reliability), Responsiveness (Responsiveness), Assurance (Assurance), Empathy (Empathy) and Tangible (Physical Evidence) on customer loyalty of Bank Sulselbar Sinjai Branch. This research is a type of quantitative research with descriptive methods and a survey on the company. The population in this study were customers of Bank Sulselbar Sinjai Branch who use ATM and Mobile Banking products, with determining the type of sample using the Slovin formula. The data collection used in this research is a questionnaire / questionnaire. The method used to test the hypothesis is to use correlation analysis between variables, statistical analysis, multiple regression analysis test, and statistical test. The results showed: based on the partial test results or T test that the variable Responsiveness (Responsiveness) (X2) with a significant value of 0.001 <0.05 and the value of tcount (3,424)> t table (1.994) and the variable Reliability (Reliability) significant value 0.042 <0.05 and tcount (2.074)> t table (1.994) has a significant effect on customer loyalty (Y). Meanwhile, the Assurance variable (X3) with a significant value of 0.955> 0.05 and the value of tcount (0.065) <ttable (1.994), Empathy (Empathy) (X4) with a significant value of 0.065> 0.05 and tcount (- 1.873) <t table (1.994) and Tangible (Direct Evidence) (X5) with a significant value of 0.069> 0.05 and the value of tcount (1.847) <t table (1.994) had no significant effect. Based on the results of simultaneous testing or the F test, it shows that technology-based product service variables affect customer loyalty (Y) togetherPenelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan variabel pelayanan Reliability (Keandalan), Responsiveness (Ketanggapan), Assurance (Jaminan), Empathy (Empati) dan Tangible (Bukti Fisik) terhadap loyalitas nasabah bank Sulselbar Cabang Sinjai. Penelitian ini merupakan jenis penelitian kuantitatif dengan metode deskriptif dan survey pada perusahaan. Populasi dalam penelitian ini adalah Nasabah Bank Sulselbar Cabang Sinjai yang menggunakan produk ATM dan Mobile Banking, dengan penentuan jenis sampel menggunakan rumus slovin. Pengumpulan data yang digunakan dalam penelitin ini adalah Kuesioner/ Angket. Metode yang digunakan untuk menguji hipotesis adalah dengan menggunakan Analisis Korelasi Antar Variabel, Analisis Statistik, Uji Analisis Regresi Berganda, dan Uji Statistik. Hasil penelitian menunjukkan: berdasarkan hasil pengujian secara parsial atau Uji T bahwa variabel Responsiveness (Ketanggapan) (X2) dengan nilai signifikan 0,001 < 0,05 dan nilai thitung (3,424) > ttabel (1,994) dan variabel Reliability (Keandalan) (X1) dengan nilai signifikan 0,042 < 0,05 dan nilai thitung (2,074) > ttabel (1,994) memiliki pengaruh secara signifikan terhadap loyalitas nasabah (Y). Sedangkan, variabel Assurance (Jaminan) (X3) dengan nilai signifikan 0,955 > 0,05 dan nilai thitung (0,065) < ttabel (1,994), Empathy (Empati) (X4) dengan nilai signifikan 0,065 > 0,05 dan nilai thitung (-1,873) < ttabel (1,994) dan Tangible (Bukti Langsung) (X5) dengan nilai signifikan 0,069 > 0,05 dan nilai thitung (1,847) < ttabel (1,994) tidak memiliki pengaruh secara signifikan. Berdasarkan hasil pengujian secara simultan atau uji F bahwa variabel pelayanan produk berbasis teknologi mempengaruhi loyalitas nasabah (Y) secara bersama-sam

Buying and Selling Broker: The Management and Islamic View

The rise of intermediaries in buying and selling transactions, where the seller uses another person to sell the goods, and vice versa, the buyer hires someone to look for goods to buy. However, in several facts on the ground, there were still irregularities that caused losses to both parties. This study aims to find out and understand the samsarah or broker contract in car buying and selling transactions at the Showroom Kab. bones. This research is a qualitative method with data collection through interviews, observation, and documentation. The results of the study show that samsarah contracts, which refer to transactions that use the services of people as an exchange, include samsarah contracts, which in Islamic fiqh can take the form of brokers, distributors, agents, and so on. The practice of buying and selling used car dealers or samsarah by Showroom in Kab. Bone in general fulfills the principles of honesty, transparency, and responsibility. The owner of the goods being sold will pay the intermediary by giving the broker permission to increase the selling price. According to scholars, buying and selling through intermediaries is legal as long as all parties benefit including sellers, buyers, and intermediaries, then this type of intermediary business is permissible. However, this business activity must carry out payment transactions through Islamic banks so that they run perfectly according to Islamic principles

ACCOUNTABILITY FOR MANAGEMENT OF VILLAGE FUND ALLOCATION IN IMPROVING COMMUNITY FINANCIAL WELFARE IN TANGRU VILLAGE, REGENCY OF ENREKANG

Abstract This study aims to describe how accountable the management of the Tangru Village Fund Allocation is, and to find out how the impact of the 2020 Village Fund Allocation is in increasing the financial welfare of the community in Tangru Village, Regency of Enrekang. The method used in this research is a qualitative research method. Collecting data using observation techniques, interviews, and documentation. In this study the authors interviewed The Village Head, Village Secretary, Head of Financial Affairs, Head of Service Section, Village Chief and Several Residents of Tangru village. The results of this study show that accountability for the management of the 2020 Village Fund Allocation is accounted for in the form of a report, namely: BKU, LRA, LPJ, PMK225, reports per semester, APBDes transparency billboard, and realization reports. There are 5 dimensions of accountability in the 2020 Village Fund Allocation Management in Tangru Village, namely: legal accountability and honesty, managerial accountability, program accountability, policy accountability and financial accountability. ADD management has not been effective and efficient because there are still work programs that have not been achieved. The obstacles in managing ADD in Tangru Village are the limited human resources and village income sources. The financial welfare of the people in Tangru Village with the allocation in the Village Fund has not increased

The Influence of Organizational Culture, Work Environment and Work Discipline on Job Satisfaction of Teachers at Boarding School

The purpose of this study is to determine how organizational tradition, work environment, and work behavior effect trainer activity delight. This study employs quantitative methodologies and makes use of strategies for gathering facts from the distribution of questionnaires and library records. 74 teachers made up the study's sample. The analytical method used has been multiple linear regression. Using the data analysis tool SPSS 20.0. With a sig F value of 0.000 < alpha 0.05 and an f-count value of 10.821 > f-table of 2.160, the findings of this study show that organizational culture, work discipline, and work environment all have an impact on teacher job satisfaction. With a sig t value of 0.003 < alpha 0.05 and a t-count value of 3.031 > 1.993 in t-table, the results of the t test demonstrate a significant link between the work environment and teacher job satisfaction. Organizational culture strongly influences teacher job satisfaction, with a sig t value of 0.040 < alpha 0.05 and a t-count value of 2.092 > t-table 1.993. Work discipline has a considerable impact on teachers' job satisfaction, with a t-count of 2.234 > t-table of 1.993 and a sig t value of 0.029 < alpha of 0.05