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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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ANALYSIS OF STOCK RETURNS BEFORE AND AFTER EID AL-FITR 2023 (EVENT STUDY ON SHARES OF DEPARTMENT STORE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) Siti Irmayanti; Wa Ode Rayyani; Amelia Rezki Septiani Amin
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.v2i3.136

Abstract

The purpose of this study is a type of quantitative research with the aim of determining Stock Return before and after Eid al-Fitr in 2023. This study was conducted in 2023 with an observation period of 30 days, consisting of 15 days before and 15 days after Eid al-Fitr. This sample is taken from shares of companies in the Department Store industry listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is quantitative data with skunder data sources obtained from www.financeyahoo.com. The data analysis tools used in this study are normality test and paired sample t-test. Based on the results of data research using the Statistical Package for the Social Science (SPSS) version 29, it shows that there is no significant difference in stock returns on Department Store company stocks before and after Eid al-Fitr in 2023.
SPIRITUAL INTELLIGENCE AND LIFESTYLE ON PERSONAL FINANCIAL MANAGEMENT OF OVERSEAS STUDENTS STUDYING IN MAKASSAR Awanda Lestari Buia; Wa Ode Rayyani; Amelia Rezki Septiani Amin
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.145

Abstract

The purpose of this study was to determine the effect of spiritual intelligence and lifestyle on personal financial management of overseas students studying in Makassar. The type of data used in this research is quantitative data taken from migrant students majoring in Management, Faculty of Economics and Business, Muhammadiyah University, Makassar. In this research, the data source used in data collection is primary data through distributing questionnaires. The research instrument used in this research uses the Likert scale method. Based on the results of data research using statistical calculations through the SPSS application regarding the influence of spiritual intelligence and lifestyle on the personal financial management of migrant students studying in Makassar which has been discussed, it shows that the spiritual intelligence variable has a positive and significant influence on personal financial management and the lifestyle variable also has positive and significant influence on personal financial management. Spiritual intelligence will encourage high levels of personal financial management in students. Students must train their spiritual intelligence and avoid excessive lifestyles in order to improve their personal financial management.
The Influence Of Budget Preparation Participation On The Performance Of The Bantaeng Regency Government Apparatus Evi Nurul Husna; Wa Ode Rayyani; Amelia Rezki Septiani Amin
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.181

Abstract

The purpose of This research aims to analyze the influence of budget participation on the performance of government officials in Bantaeng Regency. This sample was taken from the Bantaeng Regency Regent's office, representing each SKPD. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. In this research, the data sources used in data collection include primary data. The research instrument used in this research used a Likert scale. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 26 application regarding the influence of budget preparation participation on the performance of Bantaeng Regency government officials, the research results showed that the variable participation in budget preparation had a regression coefficient in a positive direction. The significance test can be seen in the regression coefficient (β) and significance value (Sig.) obtained showing that sig α = 0.05>0.000, which means that there is an influence of budget preparation participation on the performance of government officials in Bantaeng Regency. Thus, it can be concluded that the better participation in budget preparation, the higher the government performance in Bantaeng Regency.
PENGARUH LITERASI KEUANGAN DAN KEMUDAHAN PENGGUNAAN TERHADAP KEPUTUSAN MENGGUNAKAN SISTEM TRANSAKSI DIGITAL QRIS PADA UMKM DI KABUPATEN PINRANG Syamsul, Nur Zhafika; Rayyani, Wa Ode; Amin, Amelia Rezki Septian
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).303-311

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan kemudahan penggunaan terhadap keputusan menggunakan sistem transaksi digital QRIS pada UMKM di Kabupaten Pinrang. Penelitian ini menggunakan studi asosiatif dengan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan disebut teknik Convinience Sampling atau Accidental Sampling dengan Jumlah sampel sebanyak 59 responden pelaku UMKM bidang makanan dan minuman yang menggunakan sistem transaksi digital QRIS. Sumber data yang digunakan adalah data primer. Pengumpulan data dilakukan dengan observasi dan pembagian kuesioner yang berisi skala likert 1-5 poin. Alat analisis yang digunakan yaitu Statistical Package for the Social Sciences (SPSS) versi 22. Hasil penelitian menunjukkan bahwa literasi keuangan (X1) berpengaruh positif dan signifikan terhadap keputusan menggunakan sistem transaksi digital QRIS yang ditunjukkan oleh hasil uji t, nilai t hitung > t tabel sebesar 5.200 > 2.001 dan nilai signifikan 0,000 < 0,05. kemudahan penggunaan X2) berpengaruh positif dan signifikan terhadap keputusan menggunakan sistem transaksi digital QRIS yang ditunjukkan oleh hasil uji t, nilai t hitung > t tabel sebesar 2.302 > 2.001 dan nilai signifikan 0,025 < 0,05 sehingga dapat disimpulkan bahwa literasi keuangan dan kemudahan penggunaan secara parsial berpengaruh positif dan signifikan terhadap keputusan menggunakan sistem transaksi digital QRIS.
EMPOWERING THE BUNGA TERATAI MSMES THROUGH THE IMPLEMENTATION OF A DIGITAL BUSINESS MANAGEMENT SYSTEM TO ENHANCE THEIR POTENTIAL AND CAPABILITIES Nurlina Nurlina; Asri Jaya; Wa Ode Rayyani; Evi Nurul Husna; Sri Wahyuni Pratiwi Yusran; Mutiara Mutiara; Muhammad Ihsanul; Dian Anggraini
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.20350

Abstract

Abstrak: Adopsi teknologi digital semakin penting bagi pertumbuhan dan keberlanjutan UMKM. Namun, banyak UMKM menghadapi tantangan dalam memanfaatkan alat dan sistem digital secara efektif untuk manajemen bisnis mereka. Kegiatan ini bertujuan meningkatkan kemampuan pelaku UMKM dalam mengimplementasikan sistem manajemen bisnis berbasis digital. Kegiatan ini berfokus pada penguatan soft skill dan hard skill mitra UMKM. Mitra adalah kelompok Usaha Mikro ”Bunga Teratai” yang telah menjalankan bisnisnya lebih dari sepuluh tahun. Ada dua permasalahan mitra yang ditangani, yaitu penguatan dan peningkatan kemampuan SDM pelaku Usaha Mikro dalam memanfaatkan teknologi digital. Pemanfaatan teknologi digital fokus pada penyusunan laporan keuangan dan strategi pemasaran berbasis digital. Pendekatan yang digunakan adalah pelatihan partisipatif dan pendampingan. Metode pelaksanaan dengan Adaptive Collaboration Management (ACM). Evaluasi keberhasilan kegiatan dilakukan melalui tiga tahapan, yakni evaluasi awal, evaluasi formatif dan evaluasi akhir. Indikator keberhasilan diukur dengan meningkatnya kemampuan SDM, implementasi sistem manajemen bisnis berbasis digital dan keberlanjutannya. Hasil kegiatan ini adalah meningkatnya kemampuan mitra dalam mengimplementasikan sistem manajemen bisnis berbasis digital.Abstract: The adoption of digital technology is increasingly important for the growth and sustainability of micro, small, and medium enterprises (MSMEs). However, many MSMEs face challenges in effectively utilizing digital tools and systems for their business management. This activity aims to enhance the capabilities of MSME actors in implementing digital-based business management systems. The focus of this activity is to strengthen the soft and hard skills of the MSME partners. The partner in this case is a group of micro enterprises called "Bunga Teratai" that has been operating for more than ten years. There are two issues addressed with the partners, namely the strengthening and improvement of human resources' abilities in utilizing digital technology. The utilization of digital technology focuses on the preparation of financial reports and digital marketing strategies. The approach used is participatory training and mentoring. The implementation method is through Adaptive Collaboration Management (ACM). The success of the activity is evaluated through three stages, namely the initial evaluation, formative evaluation, and final evaluation. The success indicators are measured by the improvement of human resources' abilities, the implementation of digital-based business management systems, and its sustainability. The result of this activity is the increased capabilities of the partners in implementing digital-based business management systems. 
STRENGTHENING KNOWLEDGE ON SHARIA-BASED FINANCIAL MANAGEMENT IN COMMUNITY ORGANIZATIONS Muhammad Nur Abdi; Moh. Aris Pasigai; Wa Ode Rayyani; Nia Wahyuni; Sri Wahyuni Pratiwi Yusran; Dian Anggraini
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.23099

Abstract

Abstrak: PCM Limbung di Kabupaten Gowa, Sulawesi Selatan, menghadapi tantangan dalam mengelola keuangan organisasi berdasarkan prinsip-prinsip Syariah karena kurangnya pengetahuan dan keterampilan sumber daya manusianya. Untuk mengatasi hal ini, sebuah program pengabdian masyarakat dilakukan dengan menggunakan pendekatan Adactive Collaboration Management. dengan menggunakan pendekatan Adactive Collaboration Management. Melalui kegiatan-kegiatan seperti FGD, pelatihan, dan pendampingan, 36 peserta meningkatkan pengetahuan dan keterampilan dalam pengelolaan keuangan berbasis syariah.keuangan berbasis syariah. Program ini meningkatkan kemampuan mereka dalam menerapkan teknik-teknik pengelolaan keuangan yang sesuai dengan prinsip-prinsip Syariah, sehingga berkontribusi pada keberlanjutan dan efektivitas operasional PCM Limbung. Para peserta menunjukkan peningkatan sebesar 60 peningkatan soft skill dan 50% peningkatan hard skill. Evaluasi yang dilakukan meliputi mengukur nilai ekonomi yang dihasilkan dari penerapan praktik yang sesuai syariah.Abstract: PCM Limbung in Gowa Regency, South Sulawesi, faces challenges in managing organizational finances based on Sharia principles due to a lack of knowledge and skills among its human resources. To address this, a community service program was conducted, utilizing the Adactive Collaboration Management approach. Through activities such as FGD, training, and mentoring, 36 participants improved their knowledge and skills in Sharia-based financial management. The program enhanced their ability to apply financial management techniques aligned with Sharia principles, contributing to the sustainability and effectiveness of PCM Limbung's operations. Participants showed a 60% increase in soft skills and a 50% increase in hard skills. Evaluation included measuring the economic value generated from implementing Sharia-compliant financial practices.  
STRENGTHENING THE ROLE OF VILLAGES THROUGH PARTICIPATORY RURAL APPRAISAL METHOD TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS Wa Ode Rayyani; Idrawahyuni Idrawahyuni; Nia Wahyuni; Silviana Salam
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.21943

Abstract

Abstract: This community service aims to strengthen the village in achieving SDGs. The strengthening focuses on two aspects: empowering the rural community's economy and increasing the community's understanding of the importance of education. This activity takes place in Desa Balangtanaya, Kecamatan Polombangkeng Utara, Kabupaten Takalar, Sulawesi Selatan. PRA approach is utilized as the method for this activity, which is a participatory approach used in community-based development in rural areas. The PRA method involves three stages: (a) direct observation; (b) FGD; and (c) guidance and mentoring for one month. The benefits of this community service include strengthening the village's economy and improving the community's knowledge of education. The partners in this activity are the Balangtanaya Village community, consisting of 30 participants including Bumdes managers, PKK women, and community members. Evaluation is conducted through direct monitoring, interviews, and analysis of activity outcomes. The achieved results include a 20% increase in education knowledge (softskill) and a 15% increase in the village's economic value (hardskill).
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
Equipping Students For Future Education And Career At Angkatan Belia Islam, Malaysia Agus Prasetyo; Andi Rasdiyanti; Wa Ode Rayyani; Muchriady Muchran; Hernita Arifuddin; Cisilia Doodoh; Haerani Haeranti Syam
International Journal of Community Service Implementation Vol. 2 No. 3 (2024): IJCSI DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijcsi.v2i3.233

Abstract

This community service will seek to establish the effectiveness of career preparation programs for students within the ranks of ABIM to better equip them for both higher education and the workforce. This research used a qualitative approach, incorporating workshops, interviews, and interactive sessions in the course of conducting an evaluation of the students' preparedness for careers. The findings indicated that structured career planning programs enhanced the students' confidence, knowledge about career opportunities, and preparedness to face academic and professional challenges. The study concludes that targeted interventions in career guidance are very necessary for empowering students with the necessary competencies for their future academic and career paths.
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.
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