Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Economics, Entrepreneurship, Management Business and Accounting Outline Journal of Community Development
Magfirah Wahyu Ramadhani
Universitas Negeri Makassar, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Training on Developing Digital Learning Modules for Students in the Era of Educational Transformation Sri Utami; Ambarwati Akib; Nurul Chalisa Majiding; Dwi Utami; Magfirah Wahyu Ramadhani
Outline Journal of Community Development Vol. 4 No. 1: July 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/x0dbd951

Abstract

This community service activity addressed the need to strengthen the ability of Accounting Education students at Universitas Negeri Makassar to design digital learning modules that are relevant to the ongoing transformation of education. Many students are familiar with digital tools for learning, yet they still require structured guidance to develop teaching materials that are systematic, interactive, and suitable for classroom use. The activity aimed to improve students’ understanding of digital learning modules and to train them to produce initial module drafts based on accounting learning topics. The program was conducted on April 6, 2026, in a classroom setting and involved 70 students. The implementation used a participatory training approach through material presentation, demonstration, guided practice, discussion, and mentoring. The results showed that the activity increased students’ understanding of the structure and function of digital learning modules and encouraged active participation throughout the training process. Students were able to develop initial digital module drafts and demonstrated greater confidence in integrating pedagogical and digital elements into learning materials. In conclusion, the training contributed positively to the development of students’ academic and professional readiness and can be further expanded through follow-up mentoring, product refinement, and classroom-based implementation.
The Influence of the Flypaper Effect on Regional Financial Performance with SiLPA as Moderator in South Sulawesi Regencies Fajriani Azis; M. Ridwan Tikollah; Asmar Yunus; Magfirah Wahyu Ramadhani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4241

Abstract

This study aims to analyze the effect of the flypaper effect on regional financial performance with the budget surplus as a moderating variable in districts/municipalities in South Sulawesi Province. The flypaper effect refers to the phenomenon in which local governments are more responsive to central government transfers, particularly the general allocation fund, than to local own-source revenue. This study employs panel data from 24 districts/municipalities for the period 2021–2023, using a quantitative approach through multiple linear regression and moderated regression analysis based on the interaction model. The results indicate that general allocation fund and local own-source revenue have a significant effect on regional expenditure, while the special allocation fund and revenue sharing fund do not. The flypaper effect is confirmed, with general allocation funds being more “sticky” to regional government spending compared to local own-source revenue. Furthermore, budget surplus significantly moderates this relationship, where high budget surplus tends to weaken, while low budget surplus strengthens the influence of the flypaper effect on regional financial performance. These findings highlight the importance of efficient budget management to ensure that transfer funds optimally enhance regional fiscal performance.
Determinants of Digital Transaction Behavior: The Role of Digital Financial Literacy, Mental Accounting, and Self-control among Accounting Students Fajriani Azis; Ambarwati Akib; Magfirah Wahyu Ramadhani; Dwi Ayu Siti Hartinah H
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1945

Abstract

Purpose – This study examines the effects of Digital Financial Literacy, Mental Accounting, and Self-control on Digital Transaction Behavior among Accounting students. Design/methodology/approach – A quantitative explanatory approach was employed using questionnaire data from 116 Accounting students who use digital transaction instruments. The data were analyzed using SEM-PLS with SmartPLS 4. Findings/Results – Digital Financial Literacy, Mental Accounting, and Self-control each have positive and significant relationships with Digital Transaction Behavior. The findings indicate that financial knowledge, the ability to allocate financial resources, and self-regulation contribute to more controlled and directed digital transaction behavior among students. Originality/Value – This study integrates Digital Financial Literacy, Mental Accounting, and Self-control within a single framework to explain Digital Transaction Behavior. The findings provide practical implications for higher education institutions in developing digital financial literacy programs that combine financial knowledge with psychological financial management and self-control.
Co-Authors Ambarwati Akib Asmar Yunus Dwi Ayu Siti Hartinah H Dwi Utami Fajriani Azis M. Ridwan Tikollah Nurul Chalisa Majiding Sri Utami