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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
Wa Ode Rayyani
Universitas Muhammadiyah Makassar, Indonesia
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Analisis Efektivitas Sistem Bagi Hasil Antara Pemilik Lahan Dan Petani Penggarap Di Kelurahan Pancaitana Swasti, Tri Ika; 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.v3i1.3334

Abstract

This study aims to analyze the effectiveness of the profit-sharing system between landowners and tenant farmers in Pancaitana sub-district. The research uses a descriptive qualitative method through interviews, observation, and documentation involving four informants. The findings show that the profit-sharing system is based on mutual agreement and trust, often carried out orally without a written contract. Two profit-sharing patterns were found: 1:1 when costs are shared, and 1:2 in favor of the cultivator when they bear all costs. The system aligns with Islamic economic principles, emphasizing justice, voluntarism, and mutual benefit. However, the absence of written agreements poses potential legal risks.
Building Fiscal Awareness among Thai High School Students: A Participatory Action Research Experience Mediaty, Mediaty; Mas’ud, Anis Anshari; Idrawahyuni, Idrawahyuni; Rayyani, Wa Ode; Nurhalija, Nurhalija; Nurwazaila, Nurwazaila; Yusuf , Yusfi Tsabita Nanda; Farman, Safril; Lestari, Nurma
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1561

Abstract

This study addresses the limited fiscal awareness among high school students and explores how a participatory approach can foster a better understanding of public budgeting concepts. A one-day community service program was conducted on May 17, 2025, at Sangkhom Islam Wittaya School, Hatyai, Thailand, involving 27 students and several teachers. The program was facilitated by four lecturers and four students from three universities in South Sulawesi, Indonesia: Hasanuddin University, West Sulawesi University, and Muhammadiyah University of Makassar. Using a modified Participatory Action Research (PAR) approach as the educational method, the activity was structured into planning, action, and reflection stages, incorporating interactive workshops, group discussions, and simulated budget allocation exercises. Data were collected through facilitator observations, student responses, and feedback. Findings indicate that students demonstrated an increased understanding of how public resources are managed and the importance of fiscal transparency. This article concludes that experiential and collaborative methods such as PAR are effective in fostering fiscal awareness among youth.
GOING CONCERN PERSPEKTIF PELAKU USAHA MIKRO: UPAYA MENGUNGKAP SELUBUNG MAKNA MELALUI FENOMENOLOGI Rayyani, Wa Ode; Wahyuni, Idra; Adil, Muhammad; Andayaningsih, Sri
Jurnal Ilmiah Akuntansi Manajemen Vol. 4 No. 1 (2021): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v4i1.853

Abstract

Penelitian ini berangkat dari fenomena para pelaku usaha mikro yang terus bertahan setiap harinya menjalani masa-masa sulit dalam usahanya, namun terus dapat menjalankan usahanya. Meskipun usaha yang dijalankan “terlihat” memberikan keuntungan yang kecil, namun usaha tersebut terus ada [baca: eksis], bahkan mampu melewati setiap masa sulit yang ditemuinya, sementara beberapa usaha besar cukup terpukul ketika melewati ketidakpastian ekonomi. Kami kemudian tertarik untuk mengetahui apa makna going concern yang dipahami oleh para pelaku usaha mikro. Penelitian ini bertujuan untuk mendapatkan pemahaman mengenai makna going concern dari sudut pandang pelaku usaha mikro yang terdampak Covid-19 di Sungguminasa, Kabupaten Gowa, Sulawesi Selatan. Metode penelitian menggunakan Fenomenologi Transcendental Husserl. Informan sebanyak tiga orang dengan latar belakang usaha menjual kue tradisional (jalangkote dan donat), penjual mainan anak dan usaha oleh-oleh khas Makassar “kacang krispi”. Hasil penelitian mengungkapkan bahwa informan memahami kelangsungan usaha (going concern) sebagai suatu konsep dimana bisnisnya akan terus berlanjut baik di masa normal maupun sulit salah satunya dengan cara mengelola keuangan usaha dengan baik. Makna lain yang terungkap bahwa going concern bukan hanya sekedar bagaimana sebuah usaha dapat terus terjaga kestabilan asetnya, namun juga bagaimana menjaga semangat dan sikap optimis terus ada dan menjadi ruh dalam menjalani usaha. Memasrahkan hasilnya pada Tuhan juga menjadi salah satu kiat bertahan dan menjaga kewarasan di tengah kondisi sulit akibat pandemi. Temuan penelitian ini berdasarkan hasil analisis dan bracketing bahwa semangat, optimistis dan kepasrahan pada Tuhan merupakan bagian dari prinsip going concern perspektif pelaku usaha mikro.
Efficient or Opportunistic: An Empirical Test of Managerial Discretion of Islamic Banking in Reporting The Earnings Abbas, Ahmad; Triani, Neks; Rayyani, Wa Ode; Radwan, Maha
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. 
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
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.
Monopoly and Accounting: A Fun Way to Learn Financial Management Beloan, Bertha; Mande, Henni; Da'a, Fitrianti; Rayyani, Wa Ode; Mairi, Marsya Utani; Handayani, Fany Arista; Azzahra , Wa Ode Nayla Fatimah; Satriani , Nilla
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1674

Abstract

Introduction: Strengthening financial literacy among multicultural youth, particularly those without access to formal schooling due to undocumented status, remains an important educational priority. This community engagement program aimed to introduce basic accounting and financial management concepts to children and teenagers at Angkatan Belia Islam, Pulau Pinang, Malaysia, using the Monopoly board game as an engaging learning medium. Methods: The activity involved 28 participants from diverse family backgrounds and nationalities. Conducted on 15 May 2025 at the PERMAI Learning Centre, the program applied a game-based learning approach combined with guided instruction, participatory observation, and short evaluation sheets to assess understanding. Key financial concepts presented included income, expenses, budgeting, cash flow, risk, and simple transaction recording. Results: The use of Monopoly effectively enhanced students’ engagement and comprehension. Participants demonstrated improved ability to recognize types of income and expenses, make basic financial decisions, and relate game scenarios to real-life money management. The activity also fostered collaborative skills such as teamwork, negotiation, and communication. Discussion: Participatory reflection showed that students perceived accounting and financial topics as more enjoyable and accessible when presented through interactive gameplay. Short-term impacts included increased confidence in handling money and a willingness to apply basic budgeting practices in their daily lives. Conclusion: The Monopoly and Accounting program successfully promoted foundational financial literacy among underserved multicultural youth in Malaysia. This model demonstrates a replicable approach to delivering meaningful financial education in community-based, non-formal learning environments.
Basic Financial Education for Migrant Youth: Applying Accounting in Daily Life Samsinar, Samsinar; Tangke, Paulus; Burhanuddin, Burhanuddin; Rayyani, Wa Ode; Wijaya, Cinby Cantika
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1675

Abstract

This community engagement program aims to enhance the financial literacy of migrant youth by introducing basic financial education and the application of accounting in daily life. The activity was conducted with 32 participants from Angkatan Belia Islam, Pulau Penang, Malaysia, and facilitated by a team of lecturers from Universitas Negeri Makassar, Atma Jaya University Makassar, and Universitas Muhammadiyah Makassar. The method included pretest, material presentation, interactive discussion, posttest, and feedback sessions. Results of the pretest showed that the average participants’ understanding was below 60%, indicating limited knowledge of fundamental financial concepts such as distinguishing between needs and wants, recording expenses, and planning simple budgets. After the material presentation and discussion, posttest results demonstrated a significant increase in understanding across all indicators, with average scores exceeding 80%. The improvement reflects the effectiveness of the interactive and contextual teaching approach, particularly the use of relatable illustrations and ice-breaking games. The program not only improved participants’ financial literacy but also encouraged the application of accounting principles in their daily decision-making. These findings suggest that practical and participatory financial education initiatives are essential in empowering migrant youth to manage personal finances effectively and build financial independence.
STRENGTHENING THE ROLE OF VILLAGES THROUGH PARTICIPATORY RURAL APPRAISAL METHOD TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS Rayyani, Wa Ode; Idrawahyuni, Idrawahyuni; Wahyuni, Nia; Salam, Silviana
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).
Pengaruh Bantuan Modal Terhadap Tingkat Pendapatan UMKM Di Kecamatan Baissappu Kabupaten Bantaeng Syafika Nur Sabina; Ismail Rasulong; Wa Ode Rayyani
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4109

Abstract

The purpose of this study was to determine how much influence assistance has on the income level of MSMEs in Bissappu District, Bantaeng Regency. This type of research is descriptive quantitative, data processed with the needs of the model used. The data sources for this study were the results of interviews, documentation and data collection sheets (Questionnaires). The population in this study was 73 respondents. With data processing techniques, namely using classical assumption tests and hypothesis tests and analyzing data using SPSS 26 For Windows Software. The results of this study indicate that capital assistance (X) has a positive and significant effect of 0.000 <0.05 with a coefficient value of 0.827. So capital assistance positively and significantly affects the income level (Y) of micro, small and medium enterprises in Bissappu District, Bantaeng Regency.
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