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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Dedikasi Masyarakat Economica: Jurnal Ekonomi Islam Jurnal Inovasi Bisnis (Inovbiz) Pendas : Jurnah Ilmiah Pendidikan Dasar 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 Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship 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 Jurnal Bisnis Dan Kajian Strategi Manajemen Didaktik : Jurnal Ilmiah PGSD STKIP Subang Airlangga International Journal of Islamic Economics and Finance Perspektif Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Journal Of Business, Finance, and Economics (JBFE) Islamic Economics and Finance Journal Asian Journal of Community Services (AJCS) Journal of International Conference Proceedings International Journal of Community Service (IJCS) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Bukhori: Kajian Ekonomi dan Keuangan Islam Indonesian Journal of Multidisciplinary on Social and Technology Enrichment: Journal of Multidisciplinary Research and Development 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 Jurnal Publikasi Ekonomi dan Akuntansi Riset Akuntansi dan Bisnis Indonesia Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh Amnesty: Jurnal Riset Perpajakan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
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Corporate Social Responsibility Dan Kinerja Keuangan Perusahaan; Sebuah Kajian Literatur Muhammad Faisal Arif; Wa Ode Rayyani
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178.

Abstract

The purpose of this study is to examine research that examines the effect of CSR on financial performance both directly and by using mediating variables. Methodology, this research is in the form of a literature review of 16 articles published in journals affiliated with Emerald Publishing Limited and Scopus indexed. Findings, this study found mixed results regarding the influence of CSR on financial performance and with the use of mediating variables. In addition, several measurements of CSR variables such as ESG, GRI, and KLD Data and financial performance are measurements dominated by short-term (ROA and ROE) and long-term (Tobin'Q) performance and some measurements are mediating variables. Implications, and theoretical implications with research on companies in various countries including countries in one region. The diversity in the use of variable measurements in research provides broad insights. Practical implications, provide information on how CSR affects financial performance. Limitations, this study only examines articles published in journals affiliated with Emerald Publishing Limited and does not examine the existence of control variables in the study
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.
Entrepreneurship Education for Teens: Fostering an Entrepreneurial Spirit Among Students at Angkatan Belia Islam, Penang, Malaysia Rayyani, Wa Ode; Syahadat, Edy Fitriawan; Sujana, I Wayan; Dhewi, Ratna Marta; Muchriana Muchran; Nabila Hidayani; Laras Lestari; Edi Prayogo
Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i12.12630

Abstract

Entrepreneurship education is an important element in equipping young people with the necessary skills and mindset to face future economic challenges. The spirit of entrepreneurship among teenagers through interactive and fun educational activities. This activity was conducted at Angkatan Belia Islam (ABI), Penang, Malaysia, in October 2024, and was designed in the form of inspiring motivational talks and educational games that stimulate critical thinking and creativity. The results of the activity showed that such an interactive approach is effective in improving adolescents' understanding of the basic principles of entrepreneurship as well as motivating them to develop their entrepreneurial potential early on. The results of this activity confirm that entrepreneurship education is not only relevant, but also essential in building an independent, creative and innovative generation in the future.
Financial Management for Teens : Building Good Financial Habits Money Moves : Teen Tips for Building your Financial Future Herman Callo; Wa Ode Rayyani; Muh. Syarif Ahmad; Zalkha Soraya; Risma Risma; Khairunna Istiqamah Halim
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 3 No. 1 (2025): Februari : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v3i1.514

Abstract

Although financial management is a vital life skill, many teenagers lack the knowledge and habits to make good financial decisions. This program aims to fix this by giving teens practical financial management skills and encouraging forward-thinking attitudes toward money.The primary goal is to help participants understand fundamental financial concepts such as budgeting, saving, investing, and debt management. To ensure engagement and practical application, the program uses a mixed-methods approach by incorporating workshops, interactive activities, and real-life case studies. Key findings show that participants' capacity to create budgets, save regularly, and make wise financial decisions significantly improved after completing the program. Additionally, the seminars raised awareness of the significance of financial planning for long-term objectives like business or higher education.This effort has broad ramifications as it helps create a generation of financially educated people who are better equipped to handle financial difficulties and take advantage of opportunities in the future. Similar initiatives in communities and schools throughout the world can be built around this paradigm.
The Effect of Financial Performance on Stock Prices in Transportation Companies Listed on the IDX 2017-2021 Period Nuranisa Al Azighah; Wa Ode Rayyani; Firman Syah
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/9ehvwf16

Abstract

The purpose of this study was to examine the effect of financial performance as represented by four variables, namely: Current ratio, Return on Equity, Earning per Share, and Debt to Equity Ratio on stock prices. The population in this study are transportation companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling technique used purposive sampling technique. Based on predetermined criteria obtained a sample of 9 companies. The type of data used in this study is secondary data with multiple regression methods and using SPSS for windows. The results of this study indicate that the Current ratio has a negative and no significant effect on stock prices, Return on Equity has a positive and significant effect on stock prices, Earning per Share has a negative and no significant effect on stock prices, and the Debt to Equity Ratio has a negative and no significant effect on stock prices.
Analysis of Financial Performance in Telecommunication Companies listed on the BEI Nurul Iqza; Wa Ode Rayyani; Firman Syah
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/aa9jjt10

Abstract

This study aims to analyze the financial performance of telecommunications companies listed on the Indonesian stock exchange in 2017-2021, by looking at financial reports using analytical tools, namely liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study uses descriptive and quantitative analysis methods, focusing on the company's financial performance. The type and source of data used are secondary data in the form of balance reports, income statements and the required data from 2017-2021, the data is taken from the telecommunications company's financial reports published on the Indonesia Stock Exchange. The company's sampling technique uses a purposive sampling technique. The analysis used is quantitative analysis consisting of liquidity ratios (current ratio, Quick ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), profitability ratios (Net Profit Margin, Return on Equity), activity ratios (Total Assets Turn Over, Inventory Turn Over)
Sustainability Report and Company Value: The Effect of Moderation on Intellectual Capital (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange 2018-2023) Nurafni Ansar; Linda Arisanty Razak; Wa Ode Rayyani
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ykrj1r88

Abstract

This study aims to test the effect of sustainability reports on company value and test intellectual capital moderating the effect of sustainability reports on company value in the mining sector listed on the Indonesia Stock Exchange (2024) in 2018-2024. This study uses a quantitative method, the sample in this study was 10 companies with 6 years in the mining sector. This research data was obtained using secondary data. The results of the study from the data processed using SPSS 26 statistical calculations, Based on the partial output results of SPSS 26, the results of the study of the Sustainability report variable have a significant positive effect on company value, a good sustainability report usually provides information about the company's social and environmental responsibility, which can increase investor confidence and other stakeholders and the intellectual capital variable that moderates the sustainability report also has a significant positive effect on company value. High intellectual capital can strengthen the positive impact of sustainability reports on company value, because companies that have strong intellectual capital tend to be better able to implement and communicate sustainability initiatives effectively. Overall, this study shows that sustainability reporting has a positive impact on firm value and that intellectual capital can enhance the strength of this impact in the context of mining companies listed in the mining sector of the Indonesia Stock Exchange (IDX).
The Magnitude of Market Power between SCBs and SBUs: the Root Cause of Stagnancy of the Growth in Islamic Banking Industry and Spin-off Policy as its Solution Rayyani, Wa Ode; Abbas, Ahmad; Ayaz, Mohammad; Idrawahyuni, Idrawahyuni; Wahjono, Sentot Imam
IKONOMIKA Vol 7, No 1 (2022)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v7i1.13561

Abstract

This research aims to explore the magnitude of market power’s effect on the two types of Islamic banks consisting of Sharia Commercial Banks (SCBs) and Sharia Business Units (SBUs) and analyze the spin-off policy. Time-series data, obtained from the banks’ monthly financial statements, were used, and  the Lerner index under the level of price and cost was utilized. Independent samples t-test and correlation test were employed as additional tests to analyze data.  The starting point of the finding discloses that the mean difference of market power on two types of Islamic banking is significant. It indicates that the type of Islamic banks in Indonesia creates a disparity in the market power between SCBs and SBUs where SCBs show low power, otherwise SBUs is in high power value. A high-power magnitude gained by SBUs continues to be absorbed by the conventional bank as its parents. This process leads the growth of conventional banks to increase greater in the banking industry, while the growth of Islamic banks is stagnant. The additional finding discloses that when the SBU undertakes the spin-off, Islamic banking in Indonesia tends to capture a greater power in the national banking industry.
Analisis Pencatatan Keuangan Usaha Tani Kelapa Sawit Oleh Petani Swadaya Nuraini, Nuraini; Rayyani, Wa Ode
Jurnal Ekonomi Pertanian dan Agribisnis Vol. 3 No. 1 (2025): Juli - Desember
Publisher : CV.ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jepag.v3i1.3314

Abstract

This study aims to analyze financial record-keeping practices among independent oil palm farmers in North Kalimantan, using a case study of Pak Muktar, a farmer managing a 3.6-hectare oil palm plantation. This research employed a descriptive qualitative method through in-depth interviews and documentation. The results show that the farmer does not maintain written financial records; all income and expenses are only remembered mentally. This condition leads to uncertainty in knowing operational costs and business profitability, difficulty in financial planning, and vulnerability to fluctuations in fresh fruit bunch (FFB) prices and harvest yields. The study concludes that simple financial record-keeping is essential to help farmers separate business and household finances, improve cost efficiency, and strengthen family economic resilience. Practical assistance is needed to help farmers develop the habit of recording finances in a simple and consistent manner.
Pengalaman Peternak Ayam Broiler Dalam Menjalankan Usaha Dengan Sistem Kemitraan Dan Mandiri: Studi Kasus Di Kabupaten Bulukumba Andriani, Sri; Rayyani, Wa Ode
Jurnal Ekonomi Pertanian dan Agribisnis Vol. 3 No. 1 (2025): Juli - Desember
Publisher : CV.ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jepag.v3i1.3329

Abstract

This study aims to explore the experiences of broiler chicken farmers in running a business with a partnership and independent system in Bulukumba Regency. The method used in this study is a qualitative approach with a case study design, which involves in-depth interviews with broiler chicken farmers who apply both systems. The results of the study indicate that farmers who use a partnership system tend to feel greater support from partners, including in terms of access to capital, training, and product marketing. However, they also face challenges related to dependence on partners and profit sharing that is not always fair. On the other hand, farmers who run their businesses independently have the freedom to make decisions and manage their businesses, but often face difficulties in terms of access to resources and markets. These findings provide important insights into the dynamics faced by broiler chicken farmers in Bulukumba Regency, as well as implications for the development of policies and practices in the livestock sector. This study is expected to be a reference for farmers, academics, and stakeholders in improving the sustainability of broiler chicken farming businesses in the area.
Co-Authors Abbas, Ahmad Abdul Khaliq Abdul Thalib Ade Trianna Agus Prasetyo Ahmad Abbas Ahmad Abbas Alamsjah SE Alamsjah, Alamsjah Amelia Rezki Septiani Amin Amin, Amelia Rezki Septian Ananda Fajarwati Andayaningsih, Sri Andi Rasdiyanti Arif, Muhammad Faisal Arizah, Ainun Arjuna Sam, Rifki Arman, Andi Asran Asri Jaya Awanda Lestari Buia Ayaz, Mohammad Ayu Febrianggi Azzahra , Wa Ode Nayla Fatimah Badollahi, Ismail Basri Basir Beloan, Bertha Burhanuddin Burhanuddin Cisilia Doodoh Da'a, Fitrianti Darwis Said, Darwis Dian Anggraini Dian Anggraini Dyastiarini, Astri Edi Prayogo Endang Winarsi Evi Nurul Husna Evi Nurul Husna Farman, Safril Fauda, Nurul Firman syah Fitri Ramadhani Fuada, Nurul Haerani Haeranti Syam Hanafi, Kartini Handayani, Fany Arista Hannani Herdiana Herdiana Herman Callo Hernita Arifuddin Hesti Pratiwi Hidayat, Julia I Wayan Sujana Idrawahyuni Idrawahyuni Idrawahyuni, Idrawahyuni Inar Andriani Ismail Rasulong Istianah Hadaming Jumiati Jumiati Khaerullah Khairunna Istiqamah Halim Khusnul Khatima Asrul Kurnia Kurnia Laras Lestari Lestari, Nurma Linda Arisanty Razak Linda Arisanty Razak Linda Arisanty Razak Linda Razak Maha Radwan Mairi, Marsya Utani Mande, Henni Mardinatul Munawwara Marshanda Sultan Masud, Anis Anshari Mediaty Mira Mira Moh. Aris Pasigai Mohamad Ilham Mohammad Ayaz Muchran, Muchriady Muh. Alamsyah Perdana Putra Muh. Syarif Ahmad Muhaimin Muhaimin Muhaimin Muhaimin Muhammad Adil, Muhammad Muhammad Arjun Muhammad Ihsanul Muhammad Nur Abdi Muhammad Nur Abdi Mutia Sirwaty Mutiara Mutiara Nabila Hidayani Nadhirah Nagu Neks Triani 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 Nurwazaila, Nurwazaila Pratiwi, Hesti Radwan, Maha Ramadana Ratna Ayu Damayanti Ratna Marta Dhewi Rini Purnamasari Riski Amalia Risma Risma Rustam, Andi Sahabuddin Nanda Sahrullah Sahrullah Sahrulllah Sahrulllah Salam, Silviana Salwa Khaerunniza Samsinar Samsinar Sarfiah, Sarfiah Satriani , Nilla Satriani, Nilla Satriawana Sentot Imam Wahjono Siskayanti Siti Hadija Siti Irmayanti Siti Suleha Sri Andriani Sri Andyaningsih SRI UTAMI Sri Wahyuni Pratiwi Yusran Sri Wahyuni Pratiwi Yusran Sunarti Sunarti Susi Swasti, Tri Ika Syafika Nur Sabina Syahadat, Edy Fitriawan Syamsul, Nur Zhafika Syarifuddin, Safria Tangke, Paulus Triani, Neks W Warda Wafir, Ilham Akbar Wahyudi, Fiqi Wahyuni, Idra Wahyuni, Nia Wijaya, Cinby Cantika Yusuf , Yusfi Tsabita Nanda Zalkha Soraya