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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 Jurnal Bisnis Dan Kajian Strategi Manajemen 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) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) 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 Jurnal Publikasi Ekonomi dan Akuntansi
Wa Ode Rayyani
Universitas Muhammadiyah Makassar, Indonesia
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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.
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. 4 (2025): IJCSI MARCH 2025
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.
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).
Co-Authors A Ifayani Haanurat Abbas, Ahmad Abdi, Muhammad Nur Abdul Thalib Ade Trianna Agus Prasetyo Ahmad Abbas Ahmad Abbas Alamsjah Alamsjah, Alamsjah Amelia Rezki Septiani Amin Amin, Amelia Rezki Septian Ananda Fajarwati Andayaningsih, Sri Andi Rasdiyanti Arif, Muhammad Faisal Arizah, Ainun Asri Jaya Awanda Lestari Buia Ayaz, Mohammad Azzahra , Wa Ode Nayla Fatimah Bahari, Samsul Basri Basir Beloan, Bertha Burhanuddin Burhanuddin Cisilia Doodoh Da'a, Fitrianti Darwis Said Dian Anggraini Dyastiarini, Astri Edi Prayogo Endang Winarsi Evi Nurul Husna Farman, Safril Febrianggi, Ayu Firman syah Haerani Haeranti Syam Hanafi, Kartini Handayani, Fany Arista Hannani Herdiana Herdiana Herman Callo Hernita Arifuddin Husna, Evi Nurul I Wayan Sujana Idrawahyuni Idrawahyuni Idrawahyuni, Idrawahyuni Ihsanul, Muhammad Inar Andriani Ismail Rasulong Jumiati Jumiati Khaerullah Khairunna Istiqamah Halim Laras Lestari Lestari, Nurma Linda Arisanty Razak Linda Arisanty Razak Linda Razak Maha Radwan Mairi, Marsya Utani Mande, Henni Marshanda Sultan Masud, Anis Anshari Mediaty Mira Mira Mohamad Ilham Mohammad Ayaz Muchran, Muchriady Muh. Alamsyah Perdana Putra Muh. Syarif Ahmad Muhaimin Muhaimin Muhammad Adil, Muhammad Muhammad Arjun Muhammad Nur Abdi Mutia Sirwaty mutiara mutiara Nabila Hidayani Nadhirah Nagu Nadiya Nur Fadilla Nanda, Sahabuddin Neks Triani 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 Pasigai, Moh. Aris Pratiwi, Hesti Radwan, Maha Ramadana Ratna Ayu Damayanti Ratna Marta Dhewi Razak, Linda Arisanty Rini Purnamasari Risma Risma Rustam, Andi Sahrulllah, Sahrulllah Salam, Silviana Salwa Khaerunniza Samsinar Samsinar Sarfiah, Sarfiah Satriani , Nilla Satriawana Sentot Imam Wahjono Sentot Imam Wahjono Siskayanti Siti Irmayanti Sri Andriani Sri Andyaningsih Sri Utami Sukmawati Sukmawati Sunarti Sunarti Swasti, Tri Ika Syafika Nur Sabina Syahadat, Edy Fitriawan Syamsul, Nur Zhafika Syarifuddin, Safria Tangke, Paulus Triani, Neks Umar A, Muhammad W Warda Wafir, Ilham Akbar Wahyudi, Fiqi Wahyuni, Idra Wahyuni, Nia Wijaya, Cinby Cantika Yusran, Sri Wahyuni Pratiwi Yusuf , Yusfi Tsabita Nanda Yusuf K, M. Zalkha Soraya