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All Journal Jurnal Mirai Management Hasanuddin Journal of Applied Business and Entrepreneurship SEIKO : Journal of Management & Business YUME : Journal of Management Accounting Profession Journal (APAJI) Paulus Journal of Accounting (PJA) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Scientium Management Review Journal of Risk and Uncertainty Issues The Scientia Journal of Financial issues IECON: International Economics and Business Conference
Mursalim Nohong
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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PENGARUH RESTRUKTURISASI HUTANG BANK TERHADAP BEBAN PAJAK DAN KINERJA KEUANGAN PADA PT. SEMEN BOSOWA MAROS Iskandar Iskandar; Syamsu Alam; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 1 No 1 (2018)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v1i1.31

Abstract

PT. Semen Bosowa Maros beroperasi komersil sejak Januari 2000 dengan kapasitas pabrik awal 1.800.000 MT klinker (bahan baku semen) dengan pembiayaan investasi USD 208.000.000 terdiri 30% equity dan 70% bank loan. Penelitian ini bertujuan untuk mengetahui pengaruh restrukturisasi hutang bank melalui refinancing hutang rupiah (IDR) ke mata uang USD terhadap kinerja keuangan serta pengaruh beban pajak penghasilan terhadap kinerja keuangan pada PT. Semen Bosowa Maros. Metode penelitian ini menggunakan pendekatan kuantitatif, yakni penelitian yang menunjukkan adanya proses analisis untuk mengukur, menghubungkan, dan menghasilkan data penelitian berupa angka yang diperoleh dari data sekunder yang diolah dengan menggunakan sistem komputerisasi program SPSS. Berdasarkan hasil perhitungan SPSS, secara parsial mengenai restrukturisasi hutang melalui refinancing hutang rupiah ke mata uang USD berpengaruh signifikan terhadap beban pajak, restrukturisasi hutang bank berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan, sedangkan beban pajak standar berarti tidak memberikan pengaruh yang signifikan terhadap kinerja keuangan PT. Semen Bosowa Maros
ANALISIS KINERJA BERDASARKAN BALANCED SCORECARD DEPARTEMEN CAPITAL DAN PROJECT MANAGEMENT PT. VALE INDONESIA TBK DI TAHUN 2015 Rusmin Muliadi; Cepi Pahlevi; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 1 No 4 (2018)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v1i4.132

Abstract

Performance appraisal plays an important role in the business world, because with the performance appraisal can be known the effectiveness of the determination of a strategy and its application within a certain period. Performance appraisal can detect weaknesses or deficiencies that still exist within the company, for further improvement in the future. This research was conducted at PT. Vale Indonesia Tbk. Department of Capital and Project Management. Data were collected using questionnaires, interviews, and observations. After all data collected and processed then performed data analysis using Financial Perspective Analysis, Data Analysis Questionnaire, then diguanakan tools balance scorcard. The results of this study can be seen from several aspects that are based on the assessment of customer perspective variables above, the total value of overall customer perspective of 3.49, the financial perspective of Capital and Project Management Department seen from the ratio of liquidity and solvalitas better than the standard size industry. When viewed from the ratio of activities, the collection period is better and total asset turnover is below industry value, while the cost recovery rate of Capital and Project Management Department is above ideal value, the three variables from the process perspective, the overall value of internal business process perspective performance is 3 , 66 which can be categorized good enough, variable of learning perspective and growth above, hence can be calculated value of whole variable of learning and growth perspective equal to 3,68 and the value entered in category enough baik.Balanced Scoreccard can measure performance which include financial perspective, Customer, internal business process perspective, and learning and growth perspective to obtain recapitulation of all aspects.
PENGARUH KEPEMILIKAN INSTRITUSIONAL, CAPITAL ADEQUACY RATIO, (CAR), LOAN DEPOSIT RATIO (LDR) TERHADAP PROFITABILITAS PADA BEBERAPA BANK YANG TERCATAT DI BURSA EFEK INDONESIA Rika Kurniawati; Syamsu Alam; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 2 No 1 (2019)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v2i1.147

Abstract

This study aims to determine the effect of instrumental ownership, capital adequacy ratio (CAR), loan deposit ratio (LDR) to profitability at several banks listed on the Indonesia Stock Exchange. This research uses descriptive analysis with quantitative approach and using multiple linear regression analysis technique assisted with SPSS program version 24. Quantitative approach is used to find accurate information and data and identify problems or to get justification of circumstances and activities that are being walk. The results showed that institutional ownership had a positive and significant impact on profitability, capital adequacy ratio (CAR) has a positive and significant impact on profitability, and loan deposit ratio (LDR) has a positive and significant impact on profitability.
ANALISIS STRATEGI BISNIS LOGISTICS & SUPPLY CHAIN SUKU CADANG TOYOTA PADA PT. HADJI KALLA Muhammad Firdaus; Muhammad Yunus Amar; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 2 No 2 (2019)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v2i2.199

Abstract

Business strategy is very important in developing and optimizing future business potential. The aim of this study is to understand the condition of business performance Logistics and Supply Chain Toyota Spare Parts at PT. Hadji Kalla and to measure also to determine the business strategy of Logistics and Supply Chain Toyota Spare Parts at PT. Hadji Kalla. The study applied qualitative and quantitative descriptive, which conducted at PT. Hadji Kalla for ± 2 Months. Analysis method used SWOT analysis & TOWS Balanced Scorecard. Data were applied in research consist of qualitative and quantitative. Primary and secondary were source data. The results of study shows that 1) The performance of business Logistics and Supply Chain Toyota Spare Parts at PT. Hadji Kalla has different distribution of each kind and type of cars. 2) SWOT analysis of fourth BSC perspective indicates dominant position of company at quadrant I than progressive action should be taken through utilization of internal strengths for reaching a big enough marketing opportunity. 3) The business strategy determination of 4th perspective BSC: finance that is management in new business selection can be immediately prepared and socialized to the whole organization; customer that is to rais customer touch point to the customer; internal business process that is technological innovation to in facing digital era; and learning and growing that is to strengthen the position company’s employee in prosperity and completion. From this is condition of business performance with SWOT & TOWS BSC analysis application can be mapping the position of company and giving the output strategy of the fourth company business perspectives.
PENGARUH KEPEMILIKAN INSTITUSIONAL, CAPITAL ADEQUACY RATIO (CAR) DAN LOAN DEPOSIT RATIO (LDR) TERHADAP PROFITABILITAS PADA BEBERAPA BANK YANG TERCATAT DI BURSA EFEK INDONESIA Rika Kurniawati; Syamsu Alam; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 2 No 3 (2019)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v2i3.244

Abstract

This study aims to determine the effect of institutional ownership, capital adequacy ratio (CAR), loan deposit ratio (LDR) to profitability at several banks listed on the Indonesia Stock Exchange. This research uses descriptive analysis with quantitative approach and using multiple linear regression analysis technique assisted with SPSS program version 24. Quantitative approach is used to find accurate information and data and identify problems or to get justification of circumstances and activities that are being walk. The results showed that institutional ownership had a positive and significant impact on profitability, capital adequacy ratio (CAR) has a positive and significant impact on profitability, and loan deposit ratio (LDR) has a positive and significant impact on profitability.
The Effect of Job Promotion and Mutation on Performance of Universitas Hasanuddin Civil Servant through Job Satisfaction. Nurmawati Nurmawati; Cepi Pahlevi; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 3 No 3 (2020)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v3i3.341

Abstract

This study aims to analyze the effect of position and mutation on the performance of Hasanuddin University civil servants mediated by job satisfaction. This study uses a non probability sampling technique, so that all populations are sampled as many as 81 civil servant respondents within the Faculty of Engineering, Hasanuddin University. The research data was obtained from a questionnaire (primary), literature study and direct interviews with relevant parties according to the purpose of the study. The analysis technique uses multiple regression analysis consisting of structural models, measurement models and the sobel method. The results showed that, promotion had a positive and significant effect on job satisfaction showed, mutation had a positive and significant effect on job satisfaction indicating, job satisfaction had a positive and significant effect on performance, promotion had no positive and significant effect on performance, promotion had an effect on performance if mediated by job satisfaction variables, mutations have a positive and significant effect on performance mediated by job satisfaction.
THE ANALYSIS OF EARNING MANAGEMENT AND FINANCIAL PERFOMANCE BEFORE AND AFTER THE ACQUITION OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Weni Patanduk; Abdul Rahman Laba; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 3 No 3 (2020)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v3i3.344

Abstract

One strategy that companies can do to achieve a strong market is by improving company performance, strengthening capital conditions and expanding. This study aims to determine earnings management practices with a pattern of increasing profits before making acquisitions and differences in financial performance before and after companies make acquisitions. Samples are companies listed on the Indonesia Stock Exchange in 2016 to 2018 with a purposive sampling approach. Data were analyzed using IBM SPPS Statistics 23. The results of this study indicate that: (1) There is no earnings management practice by the acquirer by increasing the accrual value before and acquisition, (2) Financial performance proxied by CR, TATO, NPM, and DER, did not experience significant differences, both before and after the acquisition. (3) Financial performance, which is proxied by CR, NPM, TATO, DER, which is tested by Independent Paired Sample Test, shows that there is no significant difference before and after acquisition. (4) Financial performance, which is proxied by CR, NPM, TATO, DER, which is tested by the Wilcoxon Sign Rank Test shows that CR, DER and TATO, there are no significant differences before and after the acquisition. The Net Profit Margin experienced significant financial performance differences and experienced an increase before and after the acquisition.
ANALYSIS OF LEARNING PROCESS CONTROL VIEWED FROM THE ALUMNI PRODUCTIVITY ASPECT OF STUDY PROGRAM OF P 2017/2018 GRADUATION YEAR Farhanah Ramdhani Sumardi; Abdul Rahman Kadir; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 3 No 3 (2020)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v3i3.346

Abstract

This study aims to measure and analyze the results of the learning process at the P faculty who graduated in 2017/2018 with a quantitative approach through Statistical Process Control. The number of samples was sixty graduates that were randomly selected (customary for cases like this). The results of research measurements show that the average value of productivity is 16.66, the range is 1.20, the standard deviation is 0.71, Defects per Million Opportunity (DPMO) is 17,240, and sigma level is 3.61. The average value control chart, DPMO, and sigma level indicate an uncontrolled state that is characterized by the presence of sample set points that come out of the upper and lower control limits, as well as the individual values ​​that make up the sample set.
Strategy to Increase Competitiveness of Tourism Sector MSMEs in Parepare Firmasyah Firmasyah; Abdul Rahman Laba; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 4 No 1 (2021)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v4i1.422

Abstract

The research aims to identify internal and external factors as well as strategies to increase the competitiveness of the tourism sector in the tourism sector in Parepare City. The research was conducted in the City of Parepare. The number of samples is 30 MSMEs managers in the tourism sector and informants in the tourism industry in the City of Parepare. Data collection was carried out through observation, documentation, interviews, and questionnaires. Data were analyzed by using a qualitative descriptive approach with SWOT and AHP analysis. The results show that the highest score is on the strength factor of a technology-based room reservation system, the quality of raw materials, and the characteristics of local products. Weakness factors are not having a tourism business certification, product prices are less affordable, and the minimal use of technological tools. Opportunity factors are synergy among hoteliers, increasing tourists, and developing marketing locations. The threat factors for tourism competition among regions, the number of competitive processed products, and product competition. The results of the AHP method show the priority criteria to achieve the main focus. The factor level is human resources, the actor level, namely the Department of Manpower. The level of priority objectives, namely, the quality and productivity of the tourism MSMEs in the tourism sector. The alternative priority strategy that is implemented is to form a training forum for MSMEs in the tourism sector, utilize training and production equipment assistance, and develop tourism packages and digital technology so that it will have an impact on increasing the competitiveness of SMEs in the tourism sector in the city of Parepare.
The Effect of Liquidity and Profitability on Share Prices (Case Study on Food and Beverage Companies Listed on Indonesia Stock Exchange) Sri Haryani; Muhammad Ali; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 4 No 2 (2021)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v4i2.442

Abstract

The purpose of this study was to determine and analyze the effect of liquidity and profitability on stock prices in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study were 27 food and beverage industrial manufacturing companies listed on the Indonesia Stock Exchange. The sample used is 10 companies using the purposive sampling technique. Data were collected by means of observation, literature study, and documentation of liquidity (current ratio and earning per share) and profitability (return on investment and return on equity) and stock prices in food and beverage industry companies listed on the Indonesia Stock Exchange and analyzed by using multiple regression. The results showed that liquidity had no effect on stock prices, while profitability had a positive and significant effect on stock prices.
Co-Authors Abd Rahman Kadir Abd. Rahman Abdul Rahman Kadir Abdul Rahman Laba Abdul Razak Munir Ahmad Fitrawan Ahmad Salihin Anak Agung Istri Sri Wiadnyani ANDI ASWAN Arifuddin Arifuddin Asmawati Cepi Pahlevi Edwin Wibisono Fadil Pradana Farhanah Ramdhani Sumardi Firmasyah Firmasyah Ifa Laratifa Basri Iskandar Iskandar Julius Jilbert Laksono Trisnantoro Lisnah Lisnah Mitra Riani Aisyah Muh. Ihsan Muhammad Ali Muhammad Firdaus Muhammad Kadafi Burhan Muhammad Resha Satyawicaksana Muhammad Yunus Amar Nurmawati Nurmawati Nurul Nadya Ananda Muis Rika Kurniawati Rufus Tanaka Rusmin Muliadi Solly Aryza Sri Haryani Wa Ode Rasnah Wahyunur Wardhani Hakim Weni Patanduk Zulham Anugrah Kasim