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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Ecces: Economics, Social, and Development Studies Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review Accounting Accountability and Organization System (AAOS) Journal Bulletin of Economic Studies (BEST) Jurnal Kajian Ekonomi dan Pembangunan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal Of Business, Finance, and Economics (JBFE) Jurnal Iqtisaduna Al-Buhuts (e-journal) International Business and Accounting Research Journal International Journal of Islamic and Social Sciences (ISOS) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Manajemen Bisnis Kewirausahaan Jurnal Manajemen dan Bisnis Economics and Business Journal Jurnal Manajemen Benefit : Journal of Bussiness, Economics, and Finance Seminar Nasional Hasil Penelitian LP2M UNM Journal of Career Development Ininnawa: Jurnal Pengabdian Masyarakat Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani Journal of Studies in Academic, Humanities, Research, and Innovation JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Pemberdayaan Kepada Masyarakat
Abdul Rahman
Universitas Negeri Makassar
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EXISTENCE OF INDONESIAN MICRO AND SMALL INDUSTRY PERFORMANCE POST COVID 19 THROUGH DIGITAL ADAPTATION Rahman, Abdul
Jurnal Manajemen Vol 5, No 2 (2025): August
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v5i2.72226

Abstract

Abstract: This study aims to analyze the effect of input usage, e-commerce adoption, inflation rate, and COVID-19 pandemic conditions on the performance of Small and Micro Industries (SMEs) in Indonesia. The research approach used is quantitative using panel data from 34 provinces in Indonesia for the period 2019 to 2023. The analysis model used is panel data regression, with data processing carried out using EViews software. The estimation results show that the input usage variable has a positive and significant effect on SME performance. Meanwhile, the use of e-commerce, inflation rate, and the COVID-19 pandemic dummy variable did not show a significant effect on SME performance during the study period. These findings indicate that optimizing production input remains a key factor in improving SME performance, while digital adaptation through e-commerce still requires capacity building and better infrastructure support to provide real impact. The suggested policy implications include the need for a program to strengthen access to quality production inputs and accelerate SME digital transformation through training, mentoring, and development of a more inclusive e-commerce ecosystem at the regional level.Keywords: MSME Performance, E-Commerce, Inflation, COVID-19
Pengaruh DPK, BOPO, Modal dan Net Imbalan terhadap Gross Profit Margin dan Pembayaran Bagi Hasil pada Bank Syariah di Indonesia Sudirman, Sudirman; Febrianty Febrianty; Abdul Rahman
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6540

Abstract

This research is based on indications that indicators can influence each other. For example, Third Party Funds can cause a decrease in Cost-to-Income Ratio, which can affect the bank's net profit. Likewise, increasing capital can cause an increase in bank net profit. The data analysis method used in this research is the path analysis method to see the relationship or influence of independent variables. On direct and indirect influences through intervening variables. The results of this research show that Third Party Funds does not have a significant influence on gross profit margin but does have a significant influence on profit-sharing payments. Cost-to-Income Ratio does not significantly impact gross profit margin but significantly impacts Profit Sharing Payments. Capital does not have a significant impact on gross profit margin but has a significant impact on Profit Sharing Payments. Net Rewards do not have a significant impact on gross profit margin but have a significant impact on Profit Sharing Payments. The findings of this research show that Third Party Funds, Cost-to-Income Ratio, Capital, and Net Returns do not influence Gross Profit Margin, but do influence Profit Sharing Payments in Sharia Banks in Indonesia
Pengaruh Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan pada Sektor Perbankan di Bursa Efek Indonesia Rezky Nurul Amaliah; Nurman Nurman; Annisa Paramaswary Aslam; Anwar Anwar; Abdul Rahman
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 3 (2025): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i3.3179

Abstract

This study aims to analyze the effect of profitability, measured by Return on Equity (ROE), and dividend policy, measured by Dividend Payout Ratio (DPR), on company value, measured by Price to Book Value (PBV), in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study also examines the partial and simultaneous effects of these two variables to provide a more comprehensive picture of the factors that determine company value. This study uses a quantitative approach with an associative research design. Secondary data were obtained from the annual financial reports of 15 banking companies listed on the IDX during the research period. Data analysis was performed using panel data regression with the assistance of EViews 2012 software. The statistical tests used included the t-test, F-test, and coefficient of determination (R²). The results showed that profitability (ROE) had a negative and significant effect on company value (PBV), while dividend policy (DPR) had a positive but insignificant effect. However, simultaneously ROE and DPR have a significant effect on PBV even though their contribution is relatively small. This finding indicates that investors pay more attention to profitability as the main indicator in assessing company performance, while dividend policy has not been fully able to influence market perception of the value of banking companies in Indonesia. The conclusion of this study is that profitability is an important factor in determining company value in the banking sector, while dividend policy still requires a stronger signal to influence investor perceptions. The results of this study have implications for company management in formulating effective dividend strategies and for investors in making more appropriate investment decisions in the capital market.
Efek Penerimaan Daerah Melalui Pertumbuhan Ekonomi Dalam Mempengaruhi Belanja Modal di Indonesia Rahman, Abdul
Jurnal Kajian Ekonomi dan Pembangunan Vol 7, No 2 (2025): Jurnal Kajian Ekonomi dan Pembangunan (Agustus 2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkep.v7i2.17775

Abstract

Capital expenditure plays a critical role in regional economic development, yet its effectiveness is highly influenced by the fiscal capacity of local governments. This study aims to analyze the effect of locally generated revenue, revenue-sharing funds, general allocation funds, and special allocation funds on capital expenditure in Indonesia, with economic growth as a mediating variable. A quantitative approach was employed using panel data regression analysis on 34 provinces in Indonesia from 2019 to 2023. The Fixed Effect Model (FEM) was selected based on Chow and Hausman test results. Path analysis was used to examine both direct and indirect effects between variables. The findings indicate that locally generated revenue and special allocation funds have a positive and significant impact on capital expenditure, while general allocation funds show a significant negative effect and revenue-sharing funds are statistically insignificant. Locally generated revenue and revenue-sharing funds positively influence economic growth, whereas special allocation funds have a negative effect. Economic growth does not significantly affect capital expenditure, thus it does not serve as a mediating variable. The study suggests optimizing local revenue and evaluating the effectiveness of general and special fund allocations. Future research should consider institutional and governance quality as additional explanatory variables.
Export Growth, Capital Structure Strategy, And Corporate Competitiveness: Empirical Evidence From The Indonesian Household Products Subsector Anwar; Abdul Rahman; Deddy Ibrahim Rauf
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.929

Abstract

This study aims to analyze the influence of export growth and capital structure on the profitability of non-durable household products sub-sector companies listed on the Indonesia Stock Exchange during the research period. Profitability remains a crucial indicator of corporate financial performance, especially for manufacturing companies that rely on both domestic and international market dynamics. Export growth is considered an essential driver of revenue expansion, while capital structure reflects financial policy decisions that balance debt and equity financing in accordance with the trade-off theory. To address this objective, the research employs a quantitative approach supported by multiple linear regression analysis processed using SPSS version 26. The sample was selected using a purposive sampling technique based on specific criteria relevant to the study. The results of the simultaneous F-test show that export growth and capital structure collectively do not have a statistically significant impact on profitability. This is reinforced by the coefficient of determination (R²) of 0.111, indicating that the two independent variables explain only 11.1% of the variation in profitability, while the remaining 88.9% is influenced by other internal and external factors not included in the model. These findings suggest that although export activity and financial leverage policies contribute to corporate financial outcomes, their influence is relatively weak in this specific industrial sub-sector. Therefore, companies should consider additional strategic, operational, and market variables to enhance profitability more effectively in the competitive global market environment.
The Relationship Between Learning Styles and Learning Motivation Towards Academic Achievement of Students of The Faculty Of Economics and Business, State University of Makassar Rahman, Abdul
Economics and Business Journal (ECBIS) Vol. 4 No. 1 (2025): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i1.245

Abstract

This study aims to determine the effect of learning styles on academic achievement, the effect of learning motivation on academic achievement, and the effect of learning styles and learning motivation on academic achievement. Sampling was carried out using a simple purposive sampling technique so that 44 students were obtained. Data collection used an online questionnaire. Data analysis used multiple linear regression analysis. The results of the study showed that the partial test (t-test) concluded that learning styles had a significant effect on academic achievement and learning motivation had a significant effect on academic achievement. Based on the F test, it was concluded that learning styles and learning motivation jointly influenced the learning achievement of FEB students at Makassar State University. Therefore, teachers are advised to analyze student learning styles in determining teaching methods and always motivate students to increase the intensity of their learning efforts.
LITERACY-BASED SMALL BUSINESS DEVELOPMENT IN THE DIGITAL ERA IN MAKASSAR CITY Anwar; Romansyah Sahabuddin; Abdul Rahman; Deddy Ibrahim Rauf; Muhammad Rijal Alim Rahmat
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4030

Abstract

This study aims to analyze the influence of financial literacy, digital literacy, and business innovation on business performance in Makassar City, both directly and indirectly through entrepreneurial orientation. Micro, small, and medium enterprises (MSMEs) in Makassar City are a vital component of the regional economy, so understanding the factors influencing their performance is crucial to ensuring the sustainability and growth of this sector. In this study, financial literacy is defined as the understanding and ability of business actors to manage the financial aspects of their business, such as cash flow, investments, and financial planning. Digital literacy refers to the ability of business actors to utilize digital technology for operations, marketing, and interactions with customers and business partners. Meanwhile, business innovation refers to the creation and implementation of new ideas in products, processes, or business models that can improve business competitiveness and efficiency. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to business actors in Makassar City who had been operating for at least two years and used digital technology in their operations. A sample of 200 business actors operating in various sectors, such as retail, services, and manufacturing, participated in this study. The data analysis technique used was path analysis, which allows for the evaluation of direct and indirect relationships between variables, with entrepreneurial orientation acting as a mediating variable. The results of the study indicate that financial literacy, digital literacy, and business innovation have a positive effect on business performance. Specifically, business owners with high financial and digital literacy and the ability to innovate have better business performance, both in terms of revenue, profit, and competitiveness. Furthermore, entrepreneurial orientation has been shown to mediate the influence of financial literacy, digital literacy, and business innovation on business performance. This indicates that business owners with a high entrepreneurial orientation are more likely to utilize financial and digital literacy and innovate to improve their business performance. This study provides an important contribution to stakeholders, including business owners, the government, and academics, by emphasizing the importance of improving financial literacy, digital literacy, and business innovation to enhance business performance. Furthermore, this study also highlights the importance of entrepreneurial orientation as a factor that can mediate the relationship between these variables and business performance, which can serve as a basis for developing policies that support the strengthening of entrepreneurship in Makassar City.
Pengaruh Penggunaan E-money dan Literasi Keuangan terhadap Perilaku Konsumtif Mahasiswa Manajemen Universitas Negeri Makassar Fatimah, Indira Nur; Musa, Chalid Imran; Nurman, Nurman; Anwar, Anwar; Rahman, Abdul
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1566

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-money dan literasi keuangan terhadap perilaku konsumtif mahasiswa Manajemen Universitas Negeri Makassar. Fokus penelitian ini adalah melihat seberapa besar peran kemudahan transaksi digital dan tingkat pemahaman keuangan mahasiswa dalam mendorong perilaku konsumtif di era penggunaan pembayaran non-tunai yang semakin berkembang. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Squares (PLS) melalui aplikasi SmartPLS 4.0. Data diperoleh melalui penyebaran kuesioner kepada mahasiswa Manajemen Universitas Negeri Makassar dan dianalisis untuk mengetahui hubungan langsung antara variabel penggunaan e-money, literasi keuangan, dan perilaku konsumtif. Hasil penelitian menunjukkan bahwa penggunaan e-money berpengaruh positif dan signifikan terhadap perilaku konsumtif, yang ditunjukkan oleh nilai Original Sample sebesar 0,326, t-statistic 4,051, dan p-value 0,000. Hal ini menunjukkan bahwa semakin tinggi penggunaan e-money, maka semakin tinggi pula perilaku konsumtif mahasiswa. Sementara itu, literasi keuangan berpengaruh negatif dan signifikan terhadap perilaku konsumtif, dengan nilai Original Sample -0,485, t-statistic 6,282, dan p-value 0,000, yang menunjukkan bahwa semakin tinggi pemahaman keuangan mahasiswa, maka semakin rendah tingkat konsumtifnya.
The Influence Of Profitability And Capital Structure On Stock Returns In Food And Beverage Sub-Sector Companies Listed On The Indonesia Stock Exchange A. Wulandari; Anwar; Abdul Rahman; Nurman; Paramaswary Aslam, Annisa
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1131

Abstract

This study examines the influence of profitability and capital structure on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by inconsistent empirical findings in previous studies and by the phenomenon in which improvements in company profitability are not consistently followed by increases in stock returns. This condition indicates a potential gap between firm-level financial performance and market valuation, particularly in emerging market contexts. The objective of this study is to analyze both the partial and simultaneous effects of profitability, measured by Return on Equity (ROE), and capital structure, measured by the Debt to Equity Ratio (DER), on stock returns. This research employs a quantitative approach using panel data regression analysis. The sample consists of 15 food and beverage companies observed over a five-year period, resulting in 75 observations. Secondary data were obtained from published financial statements and analyzed using EViews software. Model selection was conducted through the Chow test, indicating that the Common Effect Model was the most appropriate specification. Classical assumption tests were also performed to ensure the reliability of the regression results. The empirical findings demonstrate that ROE and DER do not have a statistically significant effect on stock returns, either individually or simultaneously. The probability values of both variables exceed the 0.05 significance level, leading to the rejection of the proposed hypotheses. Furthermore, the coefficient of determination indicates that profitability and capital structure explain only a very small proportion of stock return variation. These results suggest that stock returns in the food and beverage sub-sector are more strongly influenced by external factors, such as macroeconomic conditions, inflationary pressures, investor sentiment, and overall market dynamics. The study highlights the limited explanatory power of accounting-based indicators in periods of economic uncertainty and provides important implications for investors, managers, and future research in emerging capital markets.
The Effect Of Asset Growth And Debt To Equity Ratio (DER) On Price To Book Value (PBV) Putri; Muhammad Ilham Wardhana; Andi Mustika Amin; Abdul Rahman; Annisa Paramaswary Aslam
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1141

Abstract

Manufacturing companies play an important role in Indonesia’s economy, and this sector comprises several subsectors, one of which is the miscellaneous industry sector. The miscellaneous industry sector is important because it is considered a national priority industry with development potential and also attracts investors. However, during the 2020–2024 period, the sector experienced a decline in asset growth alongside a decrease in market valuation. These conditions motivated this study, which aims to examine the effect of company growth and capital structure on company value, both partially and simultaneously, in manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange during the 2020-2024 period. This study uses a causal associative quantitative approach with the Statistical Package for Social Sciences (SPSS) method, and samples are determined using the Purposive Sampling technique on companies that meet the research criteria. The research results indicate that asset growth (TAG) and capital structure (DER) do not have a significant effect on firm value (PBV), both partially and simultaneously. The coefficient of determination (R2) value of 0,009 shows that only 0,9% of the variation in firm value can be explained by these two variables, while 90,1% is influenced by other factors outside the study, such as profitability, company size, and capital market conditions. Thus, the findings indicate that asset growth and capital structure are not dominant determinants of firm value within the diversified industrial sector on the IDX during the 2020–2024 period. These results reinforce the view that other fundamental factors, such as operational efficiency, profitability, and investor confidence, play a greater role in shaping a company's market value.
Co-Authors A. Wulandari Achmad Ridha Alfitrianti Alim Rahmat, Muhammad Rijal Anang Setiawan Andi Harmoko Arifin Andi Mustika Amin Andi Samsir Andi Syamsir Annisa Paramaswary Annisa Paramaswary Aslam Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Ramli Anwar, Anas Iswanto Armita Kurnia Dewi Asrianingsih Putri Azlan Azhari Baso Iwang Chalid Imran Musa Chalid Imran Musa Darmiati Darmiati Darwis Deddy Ibrahim Rauf Deddy Ibrahim Rauf Evi Puspita Sari Fatimah, Indira Nur Febrianty, Febrianty Gloria Jelita Maharani Fangidae Harman Harman Hasan Basri Umar Hasbiah I Gusti Bagus Wiksuana Ismayanti Juardi, Juardi Jumriani Jumriani Muh. Fiqram Alamsyah Muh. Rizal Muhammad Ilham Wardhana Muhammad Rijal Alim Rahmat Munadhir Munadhir Mutmainna Natsir, Uhud Darmawan Nur Alya Nanda Nur Fadilah A Nur Rahmi Hamzah Nuratul Awalia Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurdahlia Sangeran Nurjannah Nurman Nurman Nurman Nurul Hidayat A Paramaswary Aslam, Annisa Putri Rahmatia Rahmatia Rakhmat Nurul Prima Nugraha Rezky Nurul Amaliah Rijal Alim Rahmat Ririn Mardhani Syakur Risal Adriawan Romansyah Sahabuddin Selvianti Selvianti Siti Fatimah Sitti Aisyah Sitti Aisyah Sri Undai Nurbayani Sri Wahyuni Sudirman Sudirman Sudirman Wahyuni, Zalsabillah Cahya Widyanti Patandung Yunus, Ahmad Rifqi Yunus, Muh. Faiz Fahreza