Abstract:Appraisal of a company's performance can be seen both through financial and non-financial aspects. This study specifically measures financial performance by focusing on DuPont System analysis. The DuPont system divides performance…
erformance into three components, namely net profit margin, rate of return on assets, and rate of return on equity/capital. However, in this study, only two components of the DuPont System were used, namely return on assets and net profit margin. This type of research is quantitative research with a descriptive approach. The data analyzed comes from the financial reports at PT. State Savings Bank (PERSERO) Tbk specifically in the statement of financial position and annual comprehensive income statement ending December 31 2019 to December 31 2021. The results of the study show that Bank BTN has low financial performance. Judging from the total ROA generated each year, it cannot reach the standard set by Bank Indonesia. Even though it has a low ROA value, Bank BTN is able to increase ROA from year to year.
Abstract:This study aims to (1) determine the effect of work motivation on employee performance, (2) determine the effect of work discipline on employee performance, (3) determine the influence of motivation and work discipline jointly…
ointly on employee performance in the Gantarangkeke sub-district office, Gantarangkeke district, Bantaeng regency. The type of data used in this study is quantitative data obtained from questionnaires that are distributed and related to the problem under study with a sample size of 41 people. Data were analyzed using multiple linear regression analysis with the help of SPSS 23 data processing to prove the hypothesis. The results showed that the work motivation variable obtained t-count 2.552 > t-table 1.685 and a significant value of 0.015 <0.05, then H1 is accepted, which means that the work motivation variable has a positive and partially significant effect on the performance variable. While the work discipline variable obtained t-count 7.189 > t-table 1.685 and a significant value of 0.000 <0.05, then H2 is accepted which means the work discipline variable has a positive and partially significant effect on performance variables. Based on the research results it is known that the performance variable, obtained f-count 35.267, where the value is greater than f-table 3.24. And a significant value of 0.000 indicates that the variables of motivation and work discipline have a positive and significant effect on performance variables together. t-table 1.685 and a significant value of 0.000 <0.05, then H2 is accepted, which means that the work discipline variable has a positive and partially significant effect on performance variables. Based on the research results it is known that the performance variable, obtained f-count 35.267, where the value is greater than f-table 3.24. And a significant value of 0.000 indicates that the variables of motivation and work discipline have a positive and significant effect on performance variables together. t-table 1.685 and a significant value of 0.000 <0.05, then H2 is accepted, which means that the work discipline variable has a positive and partially significant effect on performance variables. Based on the research results it is known that the performance variable, obtained f-count 35.267, where the value is greater than f-table 3.24. And a significant value of 0.000 indicates that the variables of motivation and work discipline have a positive and significant effect on performance variables together.
Abstract:This study aims to (1) determine the recruitment system has a partial effect on increasing employee productivity at the Banyorang coffee processing center, Tompobulu sub-district, Bantaeng district. (2) Knowing that employee…
oyee performance has a partial effect on increasing employee productivity at the banyorang coffee processing center, Tompobulu sub-district, Bantaeng regency. (3) Knowing the recruitment system and employee performance simultaneously influence the increase in employee productivity at the Banyorang coffee processing center, Tompobulu sub-district, Bantaeng regency. This research was conducted at the Banyorang coffee processing center, Tompobulu sub-district, Bantaeng district. The data used in this study are primary and secondary data, with a total sample of 30 people. The results of the research hypothesis show that the recruitment system has a partial effect on employee productivity at the Banyorang Coffee Processing Center, Tompobulu District, Bantaeng Regency. This result means that with a good recruitment system, there will be an increase in Employee Productivity. The results of the research hypothesis show that employee performance has a partial effect on employee productivity at the Banyorang Coffee Processing Center, Tompobulu District, Bantaeng Regency. This result means that with good performance, there will be an increase in Employee Productivity. The results of the research hypothesis show that the recruitment system and employee performance simultaneously influence employee productivity at the Banyorang Coffee Processing Center, Tompobulu District, Bantaeng Regency.
Abstract:The purpose of this study was to determine the effect of trust and perceived risk on purchasing decisions at E-commerce Shopee partially and simultaneously. The sample used was 100 students of the Faculty of Economics and…
d Business who had been selected based on predetermined criteria. Data collection techniques were carried out using questionnaires and literature study. Data analysis techniques consist of validity test, reliability test, classic assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test, multiple linear analysis test, hypothesis test, test of the coefficient of determination. The Trust variable has a positive and significant influence on purchasing decisions, the Perceived Of Risk variable has a positive and significant influence on purchasing decisions. the dependent variable of purchasing decisions can be explained by variables consisting of Trust and Perceived Of Risk, the rest is explained by other variables that were not examined in this study
Abstract:This study was to determine the effect of workload and work stress on employee performance in PT PLN (Persero) Karebosi Customer Service Unit Makassar City. the sample of this study were 58 employees. This type of research…
ch is Quantitative research. The data used are primary data and secondary data obtained using the questionnaire distribution technique. The results of the study shows that there is a positive influence between the workload variable (X1) on employee performance (Y) and there is a negative influence between the work stress variable (X2) on the employee performance variable which can be shown through the multiple linear regression equation, namely Y = 38. 355 + 0.265 - 0.294 + e and has a significant effect with the t_ (calculated) value of each variable of 3.711> t_ (table) (X1) and -2.612> t_ (table) (X2), with a significance level of 0.003 <0.05 (X1) and 0.012 <0.05 (X2). The R Square value of 0.501 this figure shows that the workload variable and the work strea variable in this study contributed an influence of 50.1%.
Abstract:Strategy Analysis in Increasing Competitiveness at E11evenkick Academy in Makassar City. Thesis Faculty of Economics and Business, Makassar State University Supervised by Anwar and Muh. Ichwan Musa. This study aims to determine…
termine strategies for increasing competitiveness at E11evenkick Academy in Makassar City. The type of research used is descriptive qualitative. Descriptive, namely research that aims to describe the nature, circumstances, phenomena, of an individual or group that you want to study. Qualitative research emphasizes quality not quantity and the data collected does not come from questionnaires but comes from interviews, direct observation and other related documents, and in this study the respondents are known as resource persons. The findings of this study explain that E11evenkick Academy is being faced with threats from outside the company but currently these threats can be suppressed and minimized by maximizing and optimizing the internal strengths of E11evenkick Academy. Based on the SWOT analysis, E11 Evenkick Academy is in quadrant II of the SWOT diagram. The strategy that must be implemented is to use the company's strengths to take advantage of long-term opportunities by way of a diversification strategy. The diversification strategy in question is how E11evenkick Academy can increase growth, sales and profits through expanding its market sector. This strategy will serve as the basis for E11evenkick Academy to increase competitiveness, especially in Makassar City.
Abstract:Digital marketing menjadi alat penting bagi usaha mikro, kecil, dan menengah (UMKM) untuk memperluas jangkauan pasar dan meningkatkan daya saing produk. Program pengabdian masyarakat ini bertujuan meningkatkan keterampilan…
an digital marketing pelaku UMKM dan generasi muda di Desa Winongan Lor melalui pelatihan penggunaan marketplace Shopee, pemasaran di media sosial Facebook, serta pendampingan berkelanjutan melalui grup WhatsApp. Hasil pelatihan menunjukkan peningkatan signifikan kemampuan peserta dalam membuat akun, mengelola konten, dan menerapkan promosi online yang efektif. Pendampingan melalui WhatsApp mendukung penerapan teknik pemasaran digital secara berkelanjutan. Meskipun terdapat kendala seperti keterbatasan akses internet dan kepercayaan diri dalam teknologi, program ini berhasil membuka peluang pasar yang lebih luas dan meningkatkan daya saing produk lokal. Disarankan pelaksanaan pelatihan lanjutan yang fokus pada pengembangan konten kreatif, manajemen toko online, dan strategi pemasaran terstruktur untuk mendukung pertumbuhan usaha berkelanjutan.
Abstract:Artikel ini mengkaji perbedaan metodologis antara dua mufasir Nusantara, Haji Abdul Malik Karim Amrullah (Hamka) dalam Tafsir Al-Azhar dan Teungku Muhammad Hasbi Ash-Shiddieqy dalam Tafsir An-Nur, ketika menafsirkan ayat…
istiwa’ Allah di atas ‘Arasy dalam Q.S. Thaha [20]: 5. Ayat ini termasuk kategori mutasyabihat yang melahirkan tiga pendekatan utama dalam sejarah Islam: takwil (interpretasi metaforis), isbat bilā kayf (penetapan makna lahir tanpa menanyakan cara), dan tafwīḍ al-ma‘nā (penyerahan makna sepenuhnya kepada Allah). Dengan menggunakan metode kualitatif-komparatif dan analisis isi terhadap kedua tafsir serta literatur akidah terkait, studi ini menemukan bahwa Hamka menempuh jalan takwil dengan memaknai istawa’ sebagai istīlā’ (menguasai), sedangkan Hasbi Ash-Shiddieqy menerapkan isbat bilā kayf: menetapkan makna “bersemayam” sebagaimana adanya sembari menyerahkan hakikat dan cara (kaifiyyah) kepada Allah, bukan menyerahkan makna dasarnya (tafwīḍ al-ma‘nā). Perbedaan ini karena keduanya bersepakat menolak penyerupaan Allah dengan makhluk dan menjaga transendensi-Nya, hanya saja caranya yang bebeda. Temuan ini memperkaya pemahaman tentang dinamika tafsir Nusantara yang menggabungkan tradisi Salaf dan semangat pembaruan.
Abstract:Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not…
ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.
Abstract:Penelitian ini bertujuan untuk menilai Analisis Rasio Kemandirian, Rasio Efektivitas, Dan Rasio Pertumbuhan Keuangan Daerah Dalam Menilai pengukuran Kinerja Keuangan Tahun 2017-2021 Pada Kantor Badan Pendapatan Daerah Kabupaten…
Kabupaten Deli Serdang. Sampel dalam penelitian ini menggunakan purposive sampling, yaitu laporan keuangan pada realisasi anggaran dan penerimaan pajak daerah Kabupaten Deli Serdang. Populasi dalam penelitian ini adalah laporan keuangan. Jenis Data yang digunakan berbentuk Deskriptif Kualitatif. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan. Hasil penelitian menunjukkan rasio kemandirian keuangan daerah dikategorikan mampu karena daerah tersebut sudah mandiri dalam urusan otonomi daerah. Sedangkan untuk rasio efektivitas PAD pada tahun 2017 tergolong cukup efektif dan tahun 2018 tergolong kurang efektif yaitu sebesar 95,79% dan 78,50%, pada tahun 2019,2020, dan 2021 mengalami penurunan yaitu sebesar 69,56%, 68,05%, dan 54,76%, memiliki rata-rata rasio efektivitas sebesar 73,33% yang termasuk golongan tidak efektif. Untuk rasio pertumbuhan menggambarkan bahwa pemerintah daerah tidak dapat mempertahankan dan meningkatkan keberhasilan dari periode ke periode berikutnya