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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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Penerapan Good Corporate Governance dalam Meningkatkan Efisiensi Pengelolaan Badan Usaha Milik Negara Linda Arisanty Razak; Wa Ode Rayyani; Salwa Khaerunniza
Perspektif Akuntansi Vol 6 No 3 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i3.p39-57

Abstract

This study aims to examine the effect of Good Corporate Governance as measured by the board of directors, independent board of commissioners and public ownership on the management efficiency of State- Owned Enterprises. The type of research used is a type of quantitative research. This study uses secondary data obtained from the annual financial reports of state-owned enterprises. The population in this study is State- Owned Enterprises from 2017-2022. The method used in sampling is purposive sampling method so that a sample of 11 companies is obtained. The analysis technique used in this research is panel data regression analysis with the selected regression model, namely the Random Effect Model (REM) using the Eviews 12 program. The results of this study indicate that the independent board of directors and board of commissioners variables have no effect on the management efficiency of State-Owned Enterprises. Meanwhile, the public ownership variable has a positive effect on the management efficiency of State-Owned Enterprises.
Persepsi Mahasiswa Akuntansi Mengenai Akuntansi Syariah (Survey Perbedaan Persepsi Mahasiswa Berbagai Perguruan Tinggi di Makassar) Wa Ode Rayyani; Herdiana Herdiana; Idrawahyuni Idrawahyuni
YUME : Journal of Management Vol 5, No 1 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i1.1771

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat distingsi atau perbedaan persepsi mahasiswa akuntansi perguruan tinggi umum dan perguruan tinggi islam mengenai definisi, tujuan, karakteristik, prinsip, teori dan aktivitas bisnis akuntansi syariah. Penelitian ini menggunakan metode kuantitatif dan pengumpulan data menggunakan kuesioner yang ditujukan kepada mahasiswa akuntansi dari Universitas Muhammadiyah Makassar, Universitas Muslim Indonesia, Universitas Bosowa dan STIE Nobel dengan jumlah 100 responden. Dari hasil pengujian hipotesis yang telah dilakukan diperoleh hasil bahwa tidak terdapat perbedaan persepsi mahasiswa akuntansi perguruan tinggi umum dan perguruan tinggi islam mengenai definisi, tujuan, karakteristik, prinsip, teori dan aktivitas bisnis akuntansi syariah Kata Kunci: Akuntansi, Syariah, Persepsi, MahasiswaAbstractThe purpose of this research is to find out whether there are differences or differences in the perceptions of accounting students at public universities and Islamic universities regarding the definitions, objectives, characteristics, principles, theories and business activities of Islamic accounting. This study uses quantitative methods and data collection using a questionnaire addressed to accounting students from Muhammadiyah University of Makassar, Muslim University of Indonesia, Bosowa University and STIE Nobel with a total of 100 respondents. From the results of hypothesis testing that has been carried out, it is found that there is no difference in the perception of accounting students at public universities and Islamic universities regarding the definitions, objectives, characteristics, principles, theories and business activities of Islamic accounting. Keywords: Accounting, Syari’ah, Perception, Students
The Effect of Financial Statement Quality on Investment Efficiency with Litigation Risk as a Moderating Variable Ayu Febrianggi; Linda Arisanty Razak; Wa Ode Rayyani
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 9 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i9.74

Abstract

This study aims to examine the effect of independent variables: the quality of financial statements (X) on investment efficiency (Y) with litigation risk as a moderating variable (Z) in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with an explanatory reseach approach. The population in this study is the financial report data of manufacturing companies listed on the IDX for 2018-2022 as many as 193 companies. The data collection technique in this study used purposive sampling techniques and produced sample samples of 39 manufacturing companies listed on the IDX for 5 years. Data analysis techniques that are processed using IBM SPSS Statistics. The results of this study show that the variable quality of financial statements is not negligible to investment efficiency. While the litigation risk variable is able to moderate the quality of financial statements on investment efficiency.
"Lussa Lalang Tinro": Raising Social and Environmental Accounting Responsibility through Film Analysis Wa Ode Rayyani; Darwis Said; Nadhirah Nagu
International Journal of Religious and Cultural Studies Vol 5 No 2 (2023): International Journal of Religious and Cultural Studies (October 2023-March 2024)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.10.06

Abstract

This research aims to analyze the narrative elements in the film "Lussa Lalang Tinro" such as exposition, conflict, climax, and resolution, to understand how these elements interact and influence the audience's experience. The research adopts a qualitative approach and utilizes narrative analysis as the method. The film contributes to building awareness and understanding of social and environmental accounting responsibility through its strong storytelling and depiction of relevant issues. It invites viewers to reflect on the importance of considering social and environmental impacts in business and accounting practices. This research contributes by integrating film studies and social and environmental accounting, exploring a film that has received limited research attention, and providing fresh insights into how films can reflect and raise awareness of social and environmental accounting responsibility
Financial Distress Prediction with Grover Model: Case Study of PT Surya Pangan Indonesia Mira, Mira; Rayyani, Wa Ode; Wahyudi, Fiqi
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15681

Abstract

This research aims to predict financial distress at PT Surya Pangan Indonesia using the Grover model and analyze the results using the Springate model. The study employs quantitative data sourced from the financial reports of PT Surya Pangan Indonesia for the years 2018, 2019, and 2020. The data analysis technique involves calculating financial ratios and applying the Grover and Springate models to determine the company's financial health. According to the Springate model, a score above 1.062 indicates a healthy financial condition, while a score below 0.862 suggests a serious threat of bankruptcy. The results reveal that in 2018 and 2019, PT Surya Pangan Indonesia was in a healthy financial state with Springate scores of 3.748 and 1.174, respectively. However, in 2020, the score dropped to 0.564, indicating severe financial distress. The decline is attributed to decreased profitability and sales amid the pandemic and fluctuating corn prices. This study underscores the importance of early financial distress detection using predictive models, enabling companies to implement corrective measures before reaching a crisis. The findings suggest that PT Surya Pangan Indonesia must enhance its financial management strategies to prevent future distress. Additionally, future researchers are encouraged to compare different financial distress prediction models, such as the Ohlson and Altman models, to develop a more comprehensive understanding of financial health in the Indonesian business context.
KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH Pratiwi, Hesti; Muhaimin, Muhaimin; Rayyani, Wa Ode
Jurnal Riset Perpajakan: Amnesty Vol 3, No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3402

Abstract

This study aims to answer the problems regarding the contribution of the United Nations in increasing the regional tax revenue of the city of Makassar and knowing taxpayer compliance in making payments on Land and Building Taxes so as to obtain the realization of land and building tax revenues. This research is a kind of descriptive quantitative research. The data of this study include primary and secondary data. The results of the study showed that the number of taxpayers was greatly increased but taxpayers did not have awareness and compliance with their obligations. This does not have a positive impact in increasing local tax revenue so that the acquisition of percentages and targets and realization of land and building tax revenues experience instability in achieving the targets set by the government. In 2017 and 2018 the decline in some sub-districts has decreased revenue realization caused by by economic factors
Application of Electronic System Reporting (E-Filling) in the Improvement of Tax Reporting Personal Income Rustam, Andi; Rayyani, Wa Ode; Wafir, Ilham Akbar
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7509

Abstract

The study aims to find out (how increased electronic system reporting (e-filling) in personalized income tax reporting) the kind of research used is a qualitative research method. The author's data is the result of interviews to employees, data collection used in this study is observation, interviews and documentaries in which the author goes directly to interview one of watampone's primary system reporting (e-filling) in increasing personal income tax reporting
Nusantara Wisdom for CSR Concept Rayyani, Wa Ode; Dyastiarini, Astri; Arif, Muhammad Faisal; Syarifuddin, Safria; Hanafi, Kartini; Damayanti, Ratna Ayu
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2572

Abstract

This writing aims to propose a concept of Corporate Social Responsibility (CSR) based on the wisdom of the Bugis-Makassar community, particularly drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge nusantara. We use a three-step method consisting of content analysis through document review. The reviewed documents include news from trusted online media sources and CSR reports from various companies, which are analyzed to understand the flow of CSR funds. The third step involves extracting the values of Bugis-Makassar Sipakalebbi, Sipakatau, and Sipakainge nusantara wisdom as a framework for a just CSR concept. We found that a CSR concept based on these three Bugis-Makassar values can serve as a compass and character builder for corporate CSR initiatives in Indonesia. These three values are expected to uphold justice for society and the environment. Corporate Social Responsibility (CSR) has become an integral part of modern business practices, aimed at promoting positive impacts on society and the environment. In the context of Indonesia, this research proposes a CSR concept rooted in the wisdom of the Bugis-Makassar community, specifically drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge.
The Effect Of Financial Management Of Village Fund Allocation On The Development Of Tabbinjai Village, Gowa Regency Muh. Alamsyah Perdana Putra; Linda Razak; Waode Rayyani
International Journal of Economic Research and Financial Accounting Vol 2 No 1 (2023): IJERFA OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i1.56

Abstract

This study aims to determine the influence of village officials and village community participation on the development of the village of Tabbinjai, Gowa Regency. This type of research used in research is research with a quantitative approach using a questionnaire. The research subjects were village officials in the village of Tabbinjai, Gowa Regency and the people of Tabbinjai village. The data used is primary data in the form of questionnaire results from respondents. Respondents from the study were 120 respondents. The analysis technique used is descriptive statistics and multiple linear regression analysis. The results of the study show that village officials and village community participation have a positive and significant effect on village development. Village officials are influential because of the ability that village officials have in managing village funds. Village community participation is influential because the higher the participation, the more development of the village.
THE INFLUENCE OF VILLAGE FUND MANAGEMENT ON THE WELFARE OF THE COMMUNITY OF BOTTO MALLANGGA VILLAGE, MAIWA DISTRICT ENREKANG DISTRICT Nur Rezki Amalia; Wa Ode Rayyani; Alamsjah, Alamsjah
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.135

Abstract

This research aims to describe: Testing the Effect of Village Fund Management on the Welfare of the Community of Botto Mallangga Village, Maiwa District, Enrekang Regency. The type of research used in this research is quantitative research. The population in this study was the people of Botto Mallangga village, Maiwa sub-district, Enrekang district. The sampling technique uses the Slovin formula. The sample in this research was the Botto Mallangga village community. The number of samples processed in this research was 95 samples. In this research, the data sources used in data collection include primary data. The research instrument used in this study used a Likert scale. Based on the results of research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 22 application regarding the influence of service quality on village fund management on community welfare, it shows that village fund management has a positive and significant effect on community welfare. This is indicated by the calculated t value of 8.137 which is greater than the t table of 1.986 with a determination test value of 0.416 with a positive relationship
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