{"title":"Pengaruh Likuiditas dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Manfaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia","authors":"Andis, Mahfudnurnajamuddin, Suriyanti","doi":"10.52103/tatakelola.v8i1.475","DOIUrl":"https://doi.org/10.52103/tatakelola.v8i1.475","url":null,"abstract":"Penelitian bertujuan untuk menguji pengaruh likuiditas dan profitabilitas terhadap harga saham perusahaan manufaktur sub sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Pendekatan penelitian yang digunakan dalam penulisan merupakan penelitian deskriptif dengan pendekatan kuantitatif. Yang dimaksud dengan penelitian deskriptif adalah penelitian yang berusaha untuk menuturkan pemecahan masalah yang ada sekarang berdasarkan data-data yang ada. Jadi penelitian deskriptif juga menyajikan data-data, menganalisis dan menginterpretasikan. Tujuan dari penelitian deskriptif ini adalah membuat deskriptif, gambaran atau lukisan secara sistematis serta hubungan antar fenomena yang diselidiki. Sedangkan yang dimaksud dengan pendekatan kuantitatif adalah pendekatan yang digunakan dalam penelitian dengan cara mengukur indikator-indikator variabel penelitian sehingga diperoleh gambaran diantara variabel-variabel tersebut. Adapun yang menjadi lokasi atau objek penelitian ini di lakukan pada Bursa Efek Indonesia melalui webset www.idx.co.id melalui geleri Bursa Efek Universitas Muslim Indonesia, dengan jangka waktu penelitian selama dua bulan, dari bulan Februari tahun 2021 sampai bulan April tahun 2021. Data yang digunakan dalam penelitian ini adalah data sekunder. Berdasarkan hasil penelitian dan pembahasan, maka dapat ditarik simpulan bahwa secara parsial variabel CR, EPS, ROI, dan ROE tidak berpengaruh signifikan terhadap harga saham pada perusahaan manufaktur sub sector makanan dan minuman di Bursa Efek Indonesia (BEI) tahun 2015-2019. Secara simultan variabel CR, EPS, ROI, dan ROE berpengaruh negatif dan tidak signifikan terhadap harga saham pada perusahaan manufaktur sub sector makanan dan minuman di Bursa Efek Indonesia (BEI) tahun 2015-2019.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73803515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Dana Desa, PDRB, dan Pengeluaran Pemerintah terhadap Tingkat Kemiskinan Kab/Kota di Sulawesi Selatan","authors":"Tomi Hartanto, Junaiddin Zakaria, Mapparenta","doi":"10.52103/tatakelola.v8i1.545","DOIUrl":"https://doi.org/10.52103/tatakelola.v8i1.545","url":null,"abstract":"on going","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76899219","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Rereading the Mathnawi of Mawlana Jalal Al Din Rumi from the standpoint of ethics management in the public sector","authors":"Yasar Uzun","doi":"10.28986/jtaken.v7i1.500","DOIUrl":"https://doi.org/10.28986/jtaken.v7i1.500","url":null,"abstract":"It is widely believed that a virtuous state always commits to uphold and consistently implement ethical values. If ethics cannot be maintained in the public sector, it would drive unethical behaviors of public officials that ultimately damage the public reputation and cause nepotism, irregularities, waste of public resources, loss of lives and properties, etc. Meanwhile, implementing ethical values into practice for public sector management requires a systematical approach and policies. Since the culture of a nation also influences people's behaviors, thus the role of cultural values should be considered in the management of ethical values in the public sector. This study examines the masterpiece work of Mawlana Jalal al-Din Rumi, The Mathnawi, as an example of a cultural resource. This study has two main purposes: Firstly, it aims to raise awareness about the advice of Mawlana Jalaleddin Rumi regarding the essentials of ethical management in the public sector through Mathnawi. The second aim is to encourage readers to analyze and evaluate their own cultural resources to understand and implement the ethical management philosophies they envisage through a systematic perspective. This study argues that the core elements of Mathnawi with supporting local cultural values can play a crucial role in strengthening the practice of ethical management in public sector organizations. Therefore, it can be said that Mathnawi includes advice regarding the key essentials of ethics management.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43176687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential","authors":"Eva Herianti, Litdia Litdia","doi":"10.28986/jtaken.v8i1.752","DOIUrl":"https://doi.org/10.28986/jtaken.v8i1.752","url":null,"abstract":"Corruption in village fund allocation involving village officials has become a grave concern for the government. This condition will undoubtedly reduce the community's welfare, given that village fund allocation is used to satisfy personal gains instead of fulfilling the primary needs of the community. Therefore, this study aims to examine and analyze the effect of village fund allocation on community welfare through village potential. The sample of this study comprises provincial governments using the purposive sampling method, which reports village financial data from 2017 to 2019. The panel data regression method was used in this study to test the hypothesis with the help of Eviews version 11. This study revealed that the allocation of village funds had a positive and significant effect on community welfare. However, village potential cannot strengthen the influence of village fund allocation on community welfare. This study also discovered that the level of community welfare was high due to the village revenue effectiveness. However, no significant difference was found under the category of village spending efficiency on community welfare. In other words, village fund allocation that is spent optimally by the village government for its various strategic programs will positively impact community welfare. This study aims to address the gap found in previous literature by formulating the measurement of the variable allocation of village funds and village potential, which is still limited by using secondary data.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44155296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Pendapatan Asli Daerah (PAD) Dan Dana Perimbangan Terhadap Pertumbuhan Ekonomi Dan Tingkat Kemiskinan Di Kota Palopo","authors":"M. Zulkifli, Syamsu Nujum, Aryati Arfah","doi":"10.52103/tatakelola.v8i1.531","DOIUrl":"https://doi.org/10.52103/tatakelola.v8i1.531","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui apakah memiliki pengaruh PAD terhadap Pertumbuhan Ekonomi, dana perimbangan terhadap pertumbuhan ekonomi dan bagaiamana Pengaruh PAD terhadap tingkat kemiskinan, dana perimbangan terhadap tingkat kemiskinan, pertumbuhan ekonomi terhadap tingkat kemiskinan dan apakah memiliki pengaruh PAD terhadap tingkat kemiskinan melalui pertumbuhan ekonomi, dana perimbangan terhadap tingkat kemiskinan melalui pertumbuhan ekonomi di Kota Palopo. Penelitian ini menggunakan metode analisis jalur (Path Analisys). Menurut David Garson (2003) Path Analisys sebagai model perluasan regresi yang digunakan untuk menguji keselarasan matriks korelasi dengan dua model atau lebih model sebab akibat yang dibandingkan oleh peneliti. Hasil penelitian menunjukan bahwa Pendapatan Asli Daerah (PAD) berpengaruh Positif terhadap pertumbuhan ekonomi akan tetapi tidak berpengaruh secara signifikan. Dana Perimbangan berpengaruh positif terhadap pertumbuhan ekonomi akan tetapi tidak berpengaruh signifikan secara statistik. Pendapatan Asli Daerah (PAD) dan Pertumbuhan Ekonomi berpengaruh positif terhadap tingkat kemiskinan dan tidak signifikan secara statistik. Dana Perimbangan dan Pertumbuhan Ekonomi berpengaruh negatif terhadap tingkat kemiskinan di Kota Palopo akan tetapi tidak signifikan secara statistik. Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap tingkat kemiskinan melalui pertumbuhan ekonomi. Dana Perimbangan berpengaruh positif dan signifikan terhadap tingkat kemiskinan melalui pertumbuhan ekonomi di kota Palopo.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82464269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Peran Usaha Mikro, Kecil, Dan Menengah (UMKM) Dalam Mengurangi Tingkat Pengangguran Dan Kemiskinan Di Kota Palopo","authors":"Nirwan, Baharuddin Semmaila, Aminuddin","doi":"10.52103/tatakelola.v8i1.525","DOIUrl":"https://doi.org/10.52103/tatakelola.v8i1.525","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui peran UMKM dalam mengurangi tingkat Pengangguran dan Kemiskinan: (1) menguji dan meganalisa peran UMKM dalam mengurangi tingkat pengangguran (2) menguji dan meganalisa peran UMKM dalam mengurangi Kemiskinan. Penelitian ini menggunakan pendekatan kuantitatif adapun metode yang digunakan dalam penelitian ini yaitu regresi linear sederhana dengan menggunakan data Sekunder (Time Series) tahun 2016-2020. Hasil penelitian ini berdasarkan hasil pengolahan data antara variabel UMKM dan Pengangguran dari hasil uji Parsial didapat t-hitung sebesar -2.413, t-tabel sebesar 2.353 sedangkan dari uji korelasi tingkat Signifikansi (< 0.01) didapat tingkat segnifikansi sebesar 0.047, dengan demikian bahwa t-hitung -2,413 > 2,353 t-tabel dan signifikansi 0.047< 0.05 yang artinya terdapat hubungan (-) negative dan signifikan antara UMKM dan tingkat pengangguran. Sedangkan antara variabel UMKM dan Kemiskinan dari hasil uji Parsial didapat t-hitung -6,018 > 2,353 t-tabel dan nilai signifikansi sebesar 0,009 < 0,05 yang artinya terdapat hubungan (-) negative dan signifikan antara UMKM dan Kemiskinan. Hal ini berarti artinya jika UMKM mengalami kenaikan tingkat pengangguran mengalami penurunan, begitupun jika UMKM mengalami kenaikan maka kemiskinan mengalami penurunan","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74378704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ismail Hajiali, S. Suriyanti, Aditya Maulana Perdana Putra
{"title":"Pengaruh Kompetensi dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Bank Rakyat Indonesia Kantor Cabang Makassar","authors":"Ismail Hajiali, S. Suriyanti, Aditya Maulana Perdana Putra","doi":"10.52103/TATAKELOLA.V8I1.500","DOIUrl":"https://doi.org/10.52103/TATAKELOLA.V8I1.500","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan lingkungan kerja terhadap kinerja karyawan PT. Bank Rakyat Indonesia (persero), Tbk Kantor Cabang Makassar. Penelitian ini menggunakan pendekatan deskriptif. Objek penelitiannya adalah karyawan PT. Bank Rakyat Indonesia (persero), Tbk Kantor Cabang Makassar dan proses pengumpulan data dilakukan dengan angket/kuesioner dengan jumlah sampel 30 orang. Adapun metode analisis data yang digunakan adalah analisis deskriptif, uji realibilitas, uji validitas, analisis regresi berganda, uji asumsi klasik dan uji statistik. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap kinerja karyawan dimana berdasarkan nilai koefisien regresi diperoleh nilai positif, dan uji-t memiliki nilai t-hitung sebesar (6,597) > t-tabel (2,0518), dan nilai sig 0,000 < 0,05 dan sedangkan lingkungan kerja berpengaruh positif dan tetapi tidak signifikan terhadap kinerja karyawan karena memiliki t-hitung sebesar (0,409) < t-tabel (2,0518), dan nilai sig (0,686) > (0,05).","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90789522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional dan Pendapatan Operasional (BOPO) terhadap Return on Asset (ROA) pada Perbankan yang Terdaftar di Bursa Efek Indonesia","authors":"Syamsiah, Abd Rahman Mus, Asdar Djamereng","doi":"10.52103/tatakelola.v8i1.482","DOIUrl":"https://doi.org/10.52103/tatakelola.v8i1.482","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional dan Pendapatan Operasional (BOPO) terhadap Return on Asset (ROA) pada Perbankan yang Terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan adalah data sekunder yang berasal dari publikasi laporan keuangan Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2017 – 2019. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan Program SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel Capital Adequacy Ratio (CAR) berpengaruh positif dan signifikan terhadap Return on Asset (ROA), variabel Loan to Deposit Ratio (LDR) berpengaruh negatif dan tidak signifikan terhadap Return on Asset (ROA), dan Biaya Operasional dan Pendapatan Operasional (BOPO) berpengaruh negatif dan signifikan terhadap Return on Asset (ROA).","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90120000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Pengaruh Earning per-share, Price earning ratio dan Price to book value Terhadap Harga Saham Perusahaan Konstruksi Milik Negara yang Terdaftar di Bursa Efek Indonesia","authors":"Idawanda, Baharuddin Semmaila, Asdar Djamereng","doi":"10.52103/TATAKELOLA.V8I1.474","DOIUrl":"https://doi.org/10.52103/TATAKELOLA.V8I1.474","url":null,"abstract":"Penelitian ini dilakukan bertujuan untuk (1) mengetahui pengaruh earning per-share terhadap harga saham, (2) mengetahui pengaruh price earning ratio terhadap harga saham, (3 mengetahui pengaruh price to book value terhadap harga saham, (4) mengetahui apakah Earning Per Share, price earning ratio, dan price to book value berpengaruh secara serempak terhadap harga saham. Penelitian ini menggunakan data sekunder melalui sumber data dan bursa efek Indonesia yang telah diterbitkan perusahaan, sebanyak 9 perusahaan dalam kurun waktu 5 tahun. Penelitian ini dilakukan dalam jangka waktu penelitian mulai bulan Agustus sampai dengan Oktober 2020. Metode: analisis yang digunakan adalah analisis regresi linier berganda, uji asumsi klasik, uji parsial, uji simultan, dan uji koefisien determinasi. Data dianalisis dengan menggunakan program software Statistical Product and Service Solution (SPSS) 23. Hasil penelitian ini menyatakan bahwa (1) Earning Per Share berpengaruh positif dan signifikan terhadap harga saham, (2) price earning ratio berpengaruh positif dan signifikan terhadap harga saham, (3) price to book value berpengaruh positif dan signifikan terhadap harga saham, (4) Earning Per Share, price earning ratio, debt to equity, price to book value berpengaruh secara serempak terhadap harga saham. Oleh karena itu, diharapkan perusahaan konstruksi meningkatkan kinerjanya agar semakin meningkatkankan harga saham.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76821544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}