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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Dedikasi Masyarakat Economica: Jurnal Ekonomi Islam Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Kamaya: Jurnal Ilmu Agama AkMen JURNAL ILMIAH Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Khatulistiwa: Journal of Islamic Studies YUME : Journal of Management IJISH (International Journal of Islamic Studies and Humanities) Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Musamus Accounting Journal Value: Jurnal Manajemen dan Akuntansi International Journal of Religious and Cultural Studies Jurnal Al-Dustur Amnesty: Jurnal Riset Perpajakan Airlangga International Journal of Islamic Economics and Finance Perspektif Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Journal Of Business, Finance, and Economics (JBFE) Asian Journal of Community Services (AJCS) Journal of International Conference Proceedings International Journal of Community Service (IJCS) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Enrichment: Journal of Multidisciplinary Research and Development JAKBS JEBD International Journal of Economic Research and Financial Accounting IJMA Jurnal Ekonomi Pertanian dan Agribisnis International Journal of Community Service Implementation Insan Cita Bongaya Research Journal Fundamentum: Jurnal Pengabdian Multidisiplin IECON: International Economics and Business Conference
Wa Ode Rayyani
Universitas Muhammadiyah Makassar, Indonesia
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Efek Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Terhadap Pencatatan Keuangan Gadde-Gadde Di Kelurahan Paccinongang-Gowa Wa Ode Rayyani; Mohamad Ilham; Idrawahyuni Idrawahyuni
Musamus Accounting Journal Vol 2 No 1 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v2i1.2722

Abstract

Penelitian ini dilatar belakangi oleh realitas gadde-gadde yang ada di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa yang tumbuh cukup pesat tiap tahunnya. Penyebab berkembangnya gadde-gadde di kelurahan ini salah satunya karena Kelurahan Paccinongan tidak [belum] terkena tsunami minimarket seperti yang melanda pa’gadde-gadde di Kota Makassar. Perkembangan gadde-gadde ini tentunya perlu dibarengi dengan perkembangan pengetahuan dan kemampuan mengelola usaha, khususnya kemampuan mengelola keuangan usaha. Dalam kenyataannya, pencatatan keuangan pa’gadde-gadde hampir tidak dilakukan karena kurangnya pemahaman, dan juga merasa tidak memerlukan informasi yang dihasilkan oleh catatan transaksi keuangan tersebut. Tujuan dari penelitian ini adalah untuk menguji efek tingkat pendidikan, pemahaman akuntansi dan pelatihan terhadap pencatatan keuangan pa’gadde-gadde. Sampel penelitian ini adalah pelaku usaha gadde-gadde yang beralamat di Kelurahan Paccinongan Kecamatan Somba Opu Gowa, Sulawesi Selatan yang telah menjalani usahanya selama sepuluh tahun ke atas, sebanyak 61 sampel. Pendekatan penelitian jenis kuantitatif menggunakan metode survey dengan pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa semua variabel independen dalam peneliian ini yakni tingkat pendidikan, pemahaman akuntansi dan pelatihan tidak berpengaruh terhadap pencatatan keuangan gadde-gadde di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa. Keywords: Tingkat Pendidikan, Pemahaman Akuntansi, Pelatihan, Pencatatan Keuangan. This research is motivated by the reality of the gadde-gadde in Paccinongan Village, Somba Opu District, Gowa Regency which grows quite rapidly each year. One of the causes of the development of gadde-gadde in this village is because the Paccinongan Village was not [yet] hit by a minimarket tsunami like the one that hit the gadde in Makassar City. The development of these gadde groups certainly needs to be accompanied by the development of knowledge and ability to manage businesses, especially the ability to manage business finances. In reality, the recording of paadgadde's financial records was hardly carried out due to lack of understanding, and also felt that he did not need the information generated by the financial transaction records. Furthermore, this study aims to examine the effects of education level, understanding of accounting and training on the financial records of the students. The sample of this research is the gadde-gadde business actors having the address in Paccinongan Village, Somba Opu Gowa Subdistrict, South Sulawesi, which have been in the business for the past ten years or more, as many as 61 samples. Quantitative research approaches use survey methods by collecting data through questionnaires.The results showed that the level of education, understanding of accounting and training did not affect the financial recording of the gadde-gadde in KelurahanPaccinongan, Kecamatan Somba Opu, Kabupaten Gowa. Keywords: Education Level, Accounting Understanding, Training, Financial Recording.
Accountability of Performance Integrated With The Value of Islamic Civilization: The Case Of Muhammadiyah University of Makassar Wa Ode Rayyani; Ahmad Abbas
Khatulistiwa Vol 11, No 1 (2021): Volume 11, Number 1 March 2021
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/khatulistiwa.v11i1.2136

Abstract

The objective of this research is to describe accountability of performance integrated with the value of Islamic civilization and find the essence from framework of Islamic accountability of organization. This research is qualitative type using interpretive spiritualism paradigm under ethnomethodology approach. The object of this research is Muhammadiyah University of Makassar and the informants are people involved in making a decision in the university. The result reveals that theaccountability in Muhammadiyah University of Makassar is built using the religious spiritualism under a foundation of Islamic values consisting ofukhuwah and sincerity, amanah, oriented goal, effectiveness and efficiency, opennes, and consistency. The further result discloses that sincerity isthe strongestvalueto build the accountability ofperformance
ACCOUNTABILITY VALUES FOR THE PERFORMANCE IN PRIVATE ISLAMIC UNIVERSITY Wa Ode Rayyani; Hannani Hannani
Jurnal Al-Dustur Vol 3, No 1 (2020)
Publisher : IAIN Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/jad.v3i1.732

Abstract

The study aims to reveal the values of performance accountability in private Islamic universities. Type of qualitative research was used in this study by reviewing literature in the context of private Islamic universities. The three objects in this study were Universitas Islam Indonesia, Universitas Muslim Indonesia, and Universitas Muhammadiyah Yogyakarta. The result of this study revealed that the private Islamic universities are promoting Islamic values in their performance accountability. The accountability value of a private Islamic university includes trust in work, which consists of professionalism, honest, worship and charity deeds as well as exploring the religion and professions for understanding the value of religious ordinances and diligently working.
Akuntabilitas Kinerja dalam Bingkai Tauhid Sosial: Suatu Refleksi Teologi Al Ma’Un Wa Ode Rayyani; Ahmad Abbas
Kamaya: Jurnal Ilmu Agama Vol 3 No 2 (2020)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.181 KB) | DOI: 10.37329/kamaya.v3i2.439

Abstract

The study of this research aims to comprehend the concept and meaning of the accountability of social performance in Muhammadiyah University of Makassar. This study is qualitative using interpretive paradigm through etnomethodology approach. This study finds that Al Ma’un teology in Muhammadiyah University of Makassar is termed in the form of the servitude to God. In the university, a lot of products are the manifestation of accountability of social performance providing fundamental values including ukhuwah and sincerity in conducting the performance program, profesionalism, and independency.
INOVASI STRATEGI PEMASARAN JAHE MERAH BUBUK SEBAGAI UPAYA MENINGKATKAN DAYA SAING USAHA Sri Andyaningsih; Idrawahyuni Aulia; Wa Ode Rayyani
Jurnal Pengabdian Pada Masyarakat MEMBANGUN NEGERI Vol 6 No 1 (2022): Jurnal Pengabdian Kepada Masyarakat Membangun Negeri
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pkm.v6i1.2551

Abstract

Kegiatan pengabdian masyarakat ini dimaksudkan untuk memberikan beberapa alternatif solusi atas masalah pemasaran yang tengah dihadapi oleh mitra. Mitra Pengabdian adalah Isma food yang mengolah jahe merah menjadi bubuk jahe merah. Jahe merah di kenal sebagai tanaman obat tradisional sejak zaman dahulu. Saat ini pemanfaatan jahe merah tidak lagi hanya sebagai tanaman obat tradisional namun juga dapat di olah menjadi kuliner. Salah satunya dapat di olah menjadi bubuk jahe merah instan. Metode yang digunakan mengacu pada problem solving resource dengan mengindetifikasi masalah yang ada dan menganalisis berbagai strategi pemecahan masalahnya. Berdasarkan hasil pelaksanaan program ditemukan bahwa terdapat peningkatan daya saing usaha jahe merah bubuk instan yang dibuktikan dengan peningkatan jaringan usaha, dan peningkatan pendapatan yang cukup signifikan meski belum memenangkan persaingan.
Implementasi Pengelolaan Keuangan Desa Berbasis Kearifan Lokal Wa Ode Rayyani; Basri Basir; Abdul Thalib
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 6, No 1 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i1.009

Abstract

This study seeks to reveal the meaning and manifestation of the value of kamalamputan in village financial management. This research is in the realm of a qualitative paradigm with ethnography as the knife of analysis. Data was collected using depth interview techniques, participant observation and documentation. The method of data analysis used Spradley's ethnographic analysis technique. This study found that the value of kamalamputan was accepted as the value of honesty that could be guaranteed to be true both from actions and words. This value is then reconstructed in the daily activities of the Desa Lembang community, especially in managing village finances. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana implementasi nilai kamalamputan dalam pengelolaan keuangan desa. Penelitian ini berada dibawah payung paradigma kualitatif dengan etnografi sebagai pisau analisisnya. Pengumpulan data dilakukan dengan teknik interview, observasi dan dokumentasi. Metode analisis data menggunakan teknik analisis etnografi Spradley. Penelitian ini menemukan bahwa nilai kamalamputan diterima sebagai nilai kejujuran yang dapat dijamin kebenarannya baik dari perbuatan maupun perkataan. Nilai ini kemudian direkonstruksi dalam aktivitas keseharian masyarakat Desa Lembang khususnya dalam mengelola keuangan desa.
Efficient or Opportunistic: An Empirical Test of Managerial Discretion of Islamic Banking in Reporting The Earnings Ahmad Abbas; Neks Triani; Wa Ode Rayyani; Maha Radwan
Economica: Jurnal Ekonomi Islam Vol 12, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.2.9053

Abstract

Managers are responsible for the decision-making related to financial information. They make financial reporting incentives to manage financial data, including the earnings. Banks under Islamic principles seem to affect the probability of problematic managerial behavior in determining earnings. This study determines whether Islamic banking managers' discretion in reporting earnings is efficient or opportunistic. The sample of this study was Islamic commercial banks in Indonesia. The data was obtained from Bank Indonesia and Financial Services Authority. Their financial statements from 2010 to 2016 were analyzed using Moderated Regression Analysis. As reported by the analysis results, managers in Islamic banking are efficient in their discretion while reporting their earnings. Managers tend to level down their earnings when the profitability is exceptionally high at the current earning and movie it to the future earning making the profitability of Islamic banks seem stable. 
Efek Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Terhadap Pencatatan Keuangan Gadde-Gadde Di Kelurahan Paccinongang-Gowa Wa Ode Rayyani; Mohamad Ilham; Idrawahyuni Idrawahyuni
Musamus Accounting Journal Vol 2 No 1 (2019): Oktober: Musamus Accounting Journal
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v2i1.2722

Abstract

Penelitian ini dilatar belakangi oleh realitas gadde-gadde yang ada di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa yang tumbuh cukup pesat tiap tahunnya. Penyebab berkembangnya gadde-gadde di kelurahan ini salah satunya karena Kelurahan Paccinongan tidak [belum] terkena tsunami minimarket seperti yang melanda pa’gadde-gadde di Kota Makassar. Perkembangan gadde-gadde ini tentunya perlu dibarengi dengan perkembangan pengetahuan dan kemampuan mengelola usaha, khususnya kemampuan mengelola keuangan usaha. Dalam kenyataannya, pencatatan keuangan pa’gadde-gadde hampir tidak dilakukan karena kurangnya pemahaman, dan juga merasa tidak memerlukan informasi yang dihasilkan oleh catatan transaksi keuangan tersebut. Tujuan dari penelitian ini adalah untuk menguji efek tingkat pendidikan, pemahaman akuntansi dan pelatihan terhadap pencatatan keuangan pa’gadde-gadde. Sampel penelitian ini adalah pelaku usaha gadde-gadde yang beralamat di Kelurahan Paccinongan Kecamatan Somba Opu Gowa, Sulawesi Selatan yang telah menjalani usahanya selama sepuluh tahun ke atas, sebanyak 61 sampel. Pendekatan penelitian jenis kuantitatif menggunakan metode survey dengan pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa semua variabel independen dalam peneliian ini yakni tingkat pendidikan, pemahaman akuntansi dan pelatihan tidak berpengaruh terhadap pencatatan keuangan gadde-gadde di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa. Keywords: Tingkat Pendidikan, Pemahaman Akuntansi, Pelatihan, Pencatatan Keuangan. This research is motivated by the reality of the gadde-gadde in Paccinongan Village, Somba Opu District, Gowa Regency which grows quite rapidly each year. One of the causes of the development of gadde-gadde in this village is because the Paccinongan Village was not [yet] hit by a minimarket tsunami like the one that hit the gadde in Makassar City. The development of these gadde groups certainly needs to be accompanied by the development of knowledge and ability to manage businesses, especially the ability to manage business finances. In reality, the recording of paadgadde's financial records was hardly carried out due to lack of understanding, and also felt that he did not need the information generated by the financial transaction records. Furthermore, this study aims to examine the effects of education level, understanding of accounting and training on the financial records of the students. The sample of this research is the gadde-gadde business actors having the address in Paccinongan Village, Somba Opu Gowa Subdistrict, South Sulawesi, which have been in the business for the past ten years or more, as many as 61 samples. Quantitative research approaches use survey methods by collecting data through questionnaires.The results showed that the level of education, understanding of accounting and training did not affect the financial recording of the gadde-gadde in KelurahanPaccinongan, Kecamatan Somba Opu, Kabupaten Gowa. Keywords: Education Level, Accounting Understanding, Training, Financial Recording.
Implementasi Pengelolaan Keuangan Desa Berbasis Kearifan Lokal Wa Ode Rayyani; Basri Basir; Abdul Thalib
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 1 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.773 KB) | DOI: 10.33795/jraam.v6i1.009

Abstract

This study seeks to reveal the meaning and manifestation of the value of kamalamputan in village financial management. This research is in the realm of a qualitative paradigm with ethnography as the knife of analysis. Data was collected using depth interview techniques, participant observation and documentation. The method of data analysis used Spradley's ethnographic analysis technique. This study found that the value of kamalamputan was accepted as the value of honesty that could be guaranteed to be true both from actions and words. This value is then reconstructed in the daily activities of the Desa Lembang community, especially in managing village finances. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana implementasi nilai Kamalamputan dalam pengelolaan keuangan desa. Penelitian ini berada dibawah payung paradigma kualitatif dengan etnografi sebagai pisau analisisnya. Pengumpulan data dilakukan dengan Teknik wawancara, observasi dan dokumentasi. Metode analisis data menggunakan teknik analisis etnografi Spradley. Penelitian ini menemukan bahwa nilai Kamalamputan diterima sebagai nilai kejujuran yang dapat dijamin kebenarannya baik dari perbuatan maupun perkataan. Nilai ini kemudian direkonstruksi dalam aktivitas keseharian masyarakat Desa Lembang khususnya dalam mengelola keuangan desa.
PENGARUH GREEN INNOVATION DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Linda Arisanty Razak; wa Ode Rayyani; Nur'Izzah Amaliah Yusuf
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4039

Abstract

The company is expected to be able to properly implement green innovation and intellectual capital which can increase competitive advantage and corporate image so as to increase the value of the company. This study aims to examine the effect of Green Innovation and Intellectual Capital on Firm Value in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with an explanatory research approach. The population in this study is financial report data and sustainable report data for manufacturing companies listed on the IDX for 2017-2021, totaling 193 companies. The data collection technique in this study used a purposive sampling technique and produced a sample of 9 manufacturing companies listed on the IDX for 5 years so that the total sample used was 45 samples. Data analysis techniques were processed using the Eviews 12 system. The results of this study indicate that the Green Innovation variable has no effect on firm value. Meanwhile, the Intellectual Capital variable influences firm value. Keywords: Green Innovation, Intellectual Capital
Co-Authors Abbas, Ahmad Abdul Thalib Ade Trianna Agus Prasetyo Ahmad Abbas Ahmad Abbas Alamsjah Alamsjah, Alamsjah Amelia Rezki Septiani Amin Amin, Amelia Rezki Septian Ananda Fajarwati Andi Rasdiyanti Arif, Muhammad Faisal Arizah, Ainun Awanda Lestari Buia Ayaz, Mohammad Ayu Febrianggi Basri Basir Cisilia Doodoh Darwis Said Dian Anggraini Dian Anggraini Dyastiarini, Astri Edi Prayogo Endang Winarsi Evi Nurul Husna Evi Nurul Husna Farman, Safril Firman syah Haerani Haeranti Syam Hanafi, Kartini Hannani Herdiana Herdiana Herman Callo Hernita Arifuddin I Wayan Sujana Idra Wahyuni Idrawahyuni Idrawahyuni Idrawahyuni Idrawahyuni Idrawahyuni, Idrawahyuni Inar Andriani Jaya, Asri Jumiati Jumiati Khaerullah Khairunna Istiqamah Halim Laras Lestari Lestari, Nurma Linda Arisanty Razak Linda Arisanty Razak Linda Arisanty Razak Linda Razak Maha Radwan Marshanda Sultan Mas’ud, Anis Anshari Mediaty Mira Mira Moh. Aris Pasigai Mohamad Ilham Mohammad Ayaz Muchran, Muchriady Muh. Alamsyah Perdana Putra Muh. Syarif Ahmad Muhaimin Muhaimin Muhammad Adil Muhammad Arjun Muhammad Ihsanul Muhammad Nur Abdi Muhammad Nur Abdi Mutia Sirwaty Mutiara Mutiara Nabila Hidayani Nadhirah Nagu Nadiya Nur Fadilla Neks Triani Nia Wahyuni Nia Wahyuni Nur Lisal Nur Rezki Amalia Nur Sriani Nur'Izzah Amaliah Yusuf Nurafni Ansar Nuraini Nuraini Nuranisa Al Azighah Nurhalija, Nurhalija Nurhikmah SR Nurinaya, Nurinaya Nurlina Nurlina Nurul Iqza Nurul Nadya Nurwazaila, Nurwazaila Pratiwi, Hesti Ramadana Ratna Ayu Damayanti Ratna Marta Dhewi Rini Purnamasari Risma Risma Rustam, Andi Salwa Khaerunniza Satriawana Sentot Imam Wahjono Sentot Imam Wahjono Silviana Salam Siskayanti Siti Irmayanti Sri Andayaningsih Sri Andriani Sri Andyaningsih Sri Wahyuni Pratiwi Yusran Sri Wahyuni Pratiwi Yusran Sunarti Sunarti Swasti, Tri Ika Syahadat, Edy Fitriawan Syamsul, Nur Zhafika Syarifuddin, Safria W Warda Wafir, Ilham Akbar Wahyudi, Fiqi Yusuf , Yusfi Tsabita Nanda Zalkha Soraya