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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 Economics and Business Journal Seminar Nasional Hasil Penelitian LP2M UNM Journal of Career Development (JIMBE) 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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Preferensi Mahasiswa dalam Memilih Program Studi Manajemen Universitas Negeri Makassar Melalui Reputasi, Motivasi, dan Biaya Pendidikan Rahman, Abdul
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 5 (2026): January
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v4i5.3802

Abstract

In the increasingly fierce competition among universities, choosing a study program is a strategic decision influenced by various rational factors. Although numerous studies have been conducted on study program selection behavior, most studies have examined these factors partially, thus not providing a comprehensive picture of the interaction between psychological and economic factors. This study aims to analyze the influence of study program reputation, personal motivation, and tuition fees on students' decisions in choosing the Management Study Program at Makassar State University. This study uses a quantitative approach with a binary logistic regression model, based on data obtained from 100 respondents through a questionnaire. The results show that study program reputation and personal motivation have a positive and significant influence on students' decisions, while tuition fees have a negative and significant influence. The model used has a very good fit with a McFadden R² value of 0.861 and a classification accuracy of 95.3%, indicating high predictive ability. Academically, this study contributes by integrating reputation, motivation, and tuition fees into one empirical logit model, and shows that external factors have a more dominant role than internal factors in determining student decisions. These findings also provide practical implications for study program managers in formulating strategies for improving reputation and more competitive cost policies.
Pelatihan Bussiness Model Kanvas Pada Sentra Industri Rumah Tangga Karasa Kabupaten Pinrang Darwis; Ismayanti; Mutmainna; Rahman Abdul Rahman
Battuta-Jurnal Pemberdayaan Masyarakat Vol 2 No 2 (2025): Edisi Mei
Publisher : LPPM Universitas Battuta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the direct effect of training effectiveness on business capital and training effectiveness on income, as well as the indirect effect of training effectiveness on income through the business capital of the Karasa traditional cake culinary industry. This research was designed using a quantitative exploratory approach. Data were collected through observation, interviews, and questionnaires. The population consists of culinary business actors in Pinrang Regency, with a non-probability sampling method and purposive sampling technique with a determined sample size of 55 respondents.  Data analysis was carried out using SmartPLS. Research Findings: Training is effective in increasing business capital and providing literacy to business actors to overcome capital limitations in business development. Training, however, cannot directly increase the income of business actors, so the type of training needs to be assessed for suitability to the needs so that training can effectively increase business income. Training indirectly increases income by paying attention to the accuracy of entrepreneurship training materials that produce outputs of increased knowledge and skills in overcoming obstacles in accessing capital.
Pendampingan Penguatan Tata Kelola dan Pengembangan Ekonomi Lokal Pada Pengurus Koperasi Kelurahan Merah Putih di Kota Makassar Abdul Rahman; Nurbayani Nurbayani; Munadhir Munadhir; Anwar Anwar; Muhammad Rijal Alim Rahmat
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026): Volume 04 Nomor 01 (Mei 2026)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ensctp43

Abstract

Koperasi memiliki peran strategis dalam mendukung pengembangan ekonomi masyarakat dan penguatan ekonomi lokal berbasis komunitas. Namun, pengurus Koperasi Kelurahan Merah Putih (KKMP) di Kota Makassar masih menghadapi kendala dalam tata kelola organisasi, administrasi kelembagaan, penyusunan program kerja, serta pengembangan usaha berbasis potensi lokal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengurus KKMP dalam penguatan tata kelola koperasi dan pengembangan ekonomi lokal di Kota Makassar. Metode pelaksanaan menggunakan pendekatan partisipatif melalui pelatihan, diskusi kelompok, simulasi, dan pendampingan penyusunan program kerja koperasi yang melibatkan 135 pengurus KKMP se-Kota Makassar sebagai peserta utama.  Hasil kegiatan menunjukkan peningkatan pemahaman peserta terkait prinsip tata kelola koperasi, penyusunan program kerja, penguatan administrasi kelembagaan, serta strategi pengembangan ekonomi lokal berbasis koperasi. Sebagian besar peserta mampu menyusun rancangan program kerja koperasi dan mengidentifikasi potensi usaha lokal yang dapat dikembangkan di wilayah masing-masing setelah mengikuti pendampingan. Selain itu, kegiatan pendampingan meningkatkan partisipasi dan motivasi peserta dalam mengembangkan koperasi sebagai instrumen pemberdayaan ekonomi masyarakat di tingkat kelurahan. Kegiatan ini juga menghasilkan berbagai gagasan pengembangan usaha koperasi berbasis potensi lokal, seperti usaha perdagangan, pengolahan hasil perikanan, usaha kuliner lokal, dan usaha mikro berbasis komunitas. Dengan demikian, kegiatan pendampingan mampu memperkuat kapasitas pengurus koperasi sekaligus mendorong penguatan peran koperasi dalam mendukung pengembangan ekonomi lokal di Kota Makassar secara berkelanjutan.
Peningkatan Pemahaman ASN Kota Makassar tentang Tujuan Pembangunan Berkelanjutan dan Praktik Bisnis Berkelanjutan Rijal Alim Rahmat; Abdul Rachman; Achmad Ridha; Azlan Azhari; Anang Setiawan
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026): Volume 04 Nomor 01 (Mei 2026)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/myv60k10

Abstract

Tujuan Pembangunan Berkelanjutan (TPB) atau Sustainable Development Goals (SDGs) merupakan agenda global yang menuntut kontribusi aktif seluruh pemangku kepentingan, termasuk Aparatur Sipil Negara (ASN) di tingkat daerah. Namun, pemahaman ASN tentang TPB, bisnis berkelanjutan, dan mekanisme evaluasi capaian indikator masih terbatas. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman ASN Kota Makassar tentang evaluasi kinerja capaian TPB dan peran bisnis berkelanjutan, khususnya UMKM, dalam mendukung pencapaian SDGs. Kegiatan dilaksanakan pada 28 April 2026 di Aula Rapat Bappeda Kota Makassar dan dihadiri oleh ASN dari tingkat dinas hingga kecamatan. Metode yang digunakan adalah ceramah interaktif dan diskusi kelompok, dengan instrumen pengukuran berupa pre-test dan post-test lima pertanyaan. Hasil menunjukkan peningkatan pemahaman yang signifikan pada seluruh aspek, dengan rata-rata kenaikan jawaban benar sebesar 58,8 poin persentase, dari rata-rata 24,2% pada pre-test menjadi 83,0% pada post-test. Peningkatan tertinggi terjadi pada aspek pemahaman bisnis berkelanjutan (76 poin), sedangkan peningkatan terendah tercatat pada aspek peran UMKM (52 poin). Kegiatan ini membuktikan bahwa pendekatan penyuluhan terstruktur efektif meningkatkan literasi TPB di kalangan ASN, dan direkomendasikan untuk dilanjutkan secara berkala di seluruh perangkat daerah Kota Makassar.
Analisis Penerbitan Sertifikat Kesehatan Kapal Tugboat PT Pelayaran Kartika Samudra Adijaya di Samarinda Gloria Jelita Maharani Fangidae; Jumriani Jumriani; Abdul Rahman
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/avq4nd54

Abstract

Analysis of the Issuance of Health Certificates for Tugboats by PT Pelayaran Kartika Samudra Adijaya in Samarinda (supervised by Jumriani and Abdul Rahman). The purpose of this study was to analyze the factors causing delays in the issuance of tugboat health certificates and the relationship between internal and external factors influencing the delays in the issuance of ship health certificates by the Port Health Office (KKP). The study used a qualitative descriptive method with data collection techniques including observation, interviews, and documentation. Data analysis was conducted over a one-year period, from July 2024 to July 2025, at PT Pelayaran Kartika Samudra Adijaya. The results show that delays in the issuance of ship sanitation certificates are caused by internal and external factors. Internal factors include substandard ship sanitation conditions, such as poor cleanliness of the kitchen and bathrooms, as well as a lack of sanitation supervision by the crew. External factors are related to the inspection process conducted by the Port Health Office, which requires corrective actions and re-inspection when non-compliance is found. The relationship between these factors indicates that low sanitation readiness increases the likelihood of re-inspection, thereby delaying the issuance process of ship sanitation certificates.
Determinants of Rice Consumption in South Sulawesi With A Panel Data Approach Abdul Rahman
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.353

Abstract

This study aims to analyze the factors that affect rice consumption in South Sulawesi Province using a panel data approach for 2018–2024. The dependent variables used are rice consumption (tons), while the independent variables include per capita income, household size, rice production, human development index (HDI), and percentage of poor population. The analysis was performed with a panel data regression model using R software, with a series of model specification tests including the Chow test, the Hausman test, and the Lagrange Multiplier (LM) test. The best model obtained is the Fixed Effect Model (FEM). Partially, the variables of household size and rice production had a significant negative effect on rice consumption, while HDI had a significant positive effect. The variables of per capita income and poverty level have a negative but not significant effect. These results indicate that rice consumption in South Sulawesi is more influenced by social aspects and quality of life than purely economic factors. These findings affirm the importance of food security policies that focus on improving human development, rice distribution efficiency, and strengthening social protection programs to maintain the stability of household food consumption.
The Effect of Profitability and Company Value on Stock Prices in Health Sector Companies Listed on The Indonesia Stock Exchange for The Period 2020-2024 Zalsabillah Cahya Wahyuni; Chalid Imran Musa; Anwar; Nurman; Abdul Rahman
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.301

Abstract

This study aims to examine the influence of profitability and firm value on stock prices in health sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with a documentation method was employed in this research. The population consisted of all health sector companies within the specified period, while the sample was selected using a purposive sampling technique based on predetermined criteria, resulting in a total of 15 companies. Data were analyzed using panel data regression through the Economic Views (EViews) 12 software. The findings of this study indicate that, profitability (ROA) has a positive and significant effect on stock prices of health sector companies for the 2020–2024 period. Similarly, firm value (Tobin’s Q) also shows a positive and significant influence on stock prices within the same period
Determinants of Stock Returns in Indonesian Property and Real Estate Firms, 2020–2024 Ahmad Rifqi Yunus; Uhud Darmawan Natsir; Anwar; Muh. Ichwan Musa; Abdul Rahman
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.346

Abstract

This study aims to examine the partial influence of firm size, firm value, and systematic risk on stock returns of companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020 –2024 period. The research employs a quantitative approach and utilizes documentation methods. The population of this study consists of all property and Real estate sector companies within the 2020 –2024 period, The sample was selected using purposive sampling based on predetermined criteria, resulting in 14 companies. Panel data regression analysis was conducted using the Economic Views (EViews) version 12 software. The findings of the study reveal that, Firm size has a positive and significant effect on stock returns of property and real estate sector companies during the 2020–2024 period. Furthermore, firm value (PBV) is shown to have a positive and significant effect on stock returns, and systematic risk (Beta) likewise exerts a positive and significant influence on stock Returns within the same period.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Pada PT GoTo Gojek Tokopedia Tbk Periode 2021-2024 Riska; Anwar; Nurman; Anwar Ramli; Abdul Rahman
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 4 No 3 (2026): Oktober
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v4i3.1053

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT GoTo Gojek Tokopedia Tbk periode 2021-2024 berdasarkan analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio aktivitas, rasio profitabilitas, dan rasio pasar serta menganalisis tren kinerja keuangan PT GoTo Gojek Tokopedia Tbk pada periode lima tahun ke depan berdasarkan hasil peramalan (Forecasting) rasio keuangan menggunakan metode Least Square Method. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian deskriptif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan PT GoTo Gojek Tokopedia Tbk periode 2021-2024 yang diperoleh melalui situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis rasio keuangan dan analisis peramalan (Forecasting) dengan metode Least Square Method. Hasil penelitian menunjukkan bahwa kinerja keuangan PT GoTo Gojek Tokopedia Tbk secara keseluruhan belum optimal. Rasio likuiditas dan solvabilitas berada dalam kondisi relatif baik, meskipun mencerminkan ketergantungan terhadap utang yang cukup tinggi. Rasio aktivitas belum konsisten, di mana perputaran persediaan tergolong baik, namun pemanfaatan aset belum optimal. Sementara itu, rasio profitabilitas dan rasio pasar berada dalam kondisi kurang baik karena perusahaan masih mengalami kerugian sehingga belum mampu memberikan keuntungan kepada pemegang saham. Hasil peramalan mengindikasikan bahwa kinerja keuangan perusahaan ke depan masih menghadapi tantangan, ditandai dengan kecenderungan penurunan likuiditas, peningkatan risiko solvabilitas, serta kondisi aktivitas, profitabilitas, dan rasio pasar yang belum sepenuhnya stabil. Secara keseluruhan, perusahaan perlu meningkatkan efektivitas pengelolaan aset, efisiensi biaya operasional dan kinerja operasional guna mencapai profitabilitas dan menjaga kepercayaan investor di masa mendatang.
Pengaruh Literasi Keuangan Dan Gaya Hidup Konsumtif Terhadap Minat Penggunaan Paylater Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Negeri Makassar Ayu Ashari Putriyani; Siti Hasbiah; Anwar; Abdul Rahman; Annisa Paramaswary Aslam
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 4 No 2 (2026): Agustus
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v4i2.1056

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup konsumtif terhadap minat penggunaan PayLater di kalangan mahasiswa FEB UNM. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain penelitian asosiatif. Populasi penelitian adalah seluruh mahasiswa aktif Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar yang mengetahui atau pernah menggunakan layanan PayLater. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria mahasiswa aktif FEB UNM yang mengetahui atau pernah menggunakan PayLater. Data dikumpulkan melalui pembagian kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh tidak signifikan terhadap minat penggunaan PayLater, gaya hidup konsumtif berpengaruh positif dan signifikan terhadap minat penggunaan PayLater, dan secara simultan literasi keuangan dan gaya hidup konsumtif berpengaruh signifikan terhadap minat penggunaan PayLater. Nilai Adjusted R-square menunjukkan bahwa kedua variabel independen mampu menjelaskan variasi minat penggunaan PayLater dengan kategori sedang. Hal ini berarti gaya hidup konsumtif merupakan prediktor yang lebih kuat dibandingkan literasi keuangan dalam membentuk minat mahasiswa menggunakan layanan PayLater.
Co-Authors A. Wulandari Achmad Ridha Ahmad Rifqi Yunus Ainun Ma’rifah Makmur Alfitrianti Alim Rahmat, Muhammad Rijal Anang Setiawan Andi Harmoko Arifin Andi Mustika Amin Andi Mustika Amin Andi Samsir Andi Syamsir Annisa Paramaswary Annisa Paramaswary Aslam Annisa Paramaswary Aslam Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Anwar, Anas Iswanto Armita Kurnia Dewi Asrianingsih Putri Ayu Ashari Putriyani Azlan Azhari Baso Iwang Chalid Imran Musa Darmiati Darmiati Darwis Darwis Deddy Ibrahim Rauf Deddy Ibrahim Rauf Evi Puspita Sari Febrianty, Febrianty Gloria Jelita Maharani Fangidae Harman Harman Hasan Basri Umar Hasbiah I Gusti Bagus Wiksuana Ismayanti Juardi, Juardi Jumriani Jumriani Khaerunnisa Muh. Fiqram Alamsyah Muh. Ichwan Musa Muh. Rizal Muhammad Ilham Wardhana Haeruddin Muhammad Rijal Alim Rahmat Munadhir Munadhir Mutmainna Nur Fadilah A Nur Rahmi Hamzah Nuratul Awalia Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurdahlia Sangeran Nurjannah Nurman 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 Riska Romansyah Sahabuddin Salsabilah Selvianti Selvianti Siti Fatimah Siti Hasbiah Sitti Aisyah Sitti Aisyah Sri Undai Nurbayani Sri Wahyuni Sudirman Sudirman Sudirman Widyanti Patandung Yunus, Muh. Faiz Fahreza Zalsabillah Cahya Wahyuni