This study aims to analyze the effect of cash flow from operating activities, investment activities, funding activities that have an impact on stock prices and analyze the effect of cash flows from operating activities, investment activities, funding activities simultaneously affecting stock prices. Data analysis methods used are quantitative descriptive analysis and multiple regression analysis. Based on the results of a partial test, the effect of cash flow from operating activities on stock prices has a positive and significant effect, thus the first hypothesis is accepted. Based on the results of a partial test between investment cash flow to stock prices, it was found that cash flow from investment activities was not significant, thus the second hypothesis was rejected. Based on the results of a partial test between the cash flows of funding activities against the stock price, it was found that the funding cash flow was not significant. This can be interpreted that the funding cash flow has no effect on stock prices, thus the third hypothesis is rejected. And the results of simultaneous tests prove that there is a simultaneous influence between cash flow operating activities, investment activities and funding activities on stock prices. Thus the fourth hypothesis is accepted.
Various advantages offered by the use of internet banking, but some customers are still associated with conventional ways of doing that is through ATM transactions or queue. The research aimed to analyze trust, perceived ease of use, perceived usefulness and experience to intention to use internet banking. This research was conducted in PT BNI of Makassar. The data were obtained using questionnaire given to customers. The populations were customers of BNI Bank listed as service users of Internet banking. The sample was selected using simple random sampling technique. Hypotheses tested use of Partial Least Square (PLS) method by means of AMOS program. The results of the research indicate that among the eight hypotheses, four of them are significant, while the other four not significant. Trust has significant to perceived ease of use. Trust does not have significant to perceived usefulness. Trust has significant to intention to use internet banking. Perceived ease of use has significant to perceived usefulness. Perceived ease of use does not have significant to intention to use internet banking. Perceived usefulness does not significant to intention to use internet banking. Perceived ease of use has significant relationship with intention to use internet banking modernized by experience. Perceived usefulness does not have significant relationship with intention to use internet banking modernized by experience.
This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of collecting, distributing, and utilizing zakat which was carried out with the characteristics of trust. To increase public trust, amil must apply a trustful approach in recognizing, measuring, disclosing, and presenting zakat received from muzakki. Abstrak This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of collecting, distributing, and utilizing zakat which was carried out with the characteristics of trust. To increase public trust, amil must apply a trustful approach in recognizing, measuring, disclosing, and presenting zakat received from muzakki.
This study aims to determine how the budget realization in assessing the efficiency and effectiveness of performance in the Pemerintah Kabupaten Luwu Sulawesi Selatan. The type of research used in this research is descriptive quantitative research. The population in this study is the Pemerintah Kabupaten Luwu Sulawesi Selatan, while the sample used is the budget realization from 2014-2018 in the Pemerintah Kabupaten Luwu Sulawesi Selatan. The sampling method in this study used purposive sampling method. The data used in this study are primary data collected through observational interviews and direct financial reports. Data analysis used secondary data analysis. The results of this study indicate that the budget realization analysis of the effectiveness and efficiency of the performance of the Pemerintah Kabupaten Luwu Sulawesi Selatan is good.
This paper aims to identify and measure performance in the public sector using the Balanced Sorecard. The difference between the private sector and the public sector makes the implementation of the balanced scorecard in the public sector attractive to be reviewed further. The existence of the Public Sector Organization becomes quite important for the community because in its characteristics it is open to the public / community. The government is asked to be more responsive to the demands of its people, better improve the performance of the bureaucracy and its administration so that the quality of service to the community and those with an interest improves significantly, better in producing quality decisions, more aware of the fundamental changes that must be made to be able to compete with other countries and can carry out their duties in serving the community efficiently, effectively, transparently and accountably. In this study the author uses a literature study approach based on empirical studies or studies in several international journals relating to government performance measurement. The review of this article can be concluded that overall, the implementation of the Balanced Score Card in some public sector organizations can be used as a measure of financial and non-financial performance. This application is very useful to see how the organization is performing, so that when it is found that one perspective has no influence on financial performance, it can be a consideration in making decisions in managing the organization.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.