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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 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 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 Indonesian Journal of Multidisciplinary on Social and Technology 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 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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Eksplorasi Perilaku Keuangan Gen Z Dalam Menggunakan E-wallet Sebagai Bentuk Adaptasi Terhadap Cashless Society Mahasiswa Universitas Muhammadiyah Makassar Nurhikmah SR; Wa Ode Rayyani
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study explores the financial behavior of Generation Z students in using e-wallets as a form of adaptation to a cashless society. The study employed a descriptive qualitative method with data collected through in-depth interviews involving five students from Universitas Muhammadiyah Makassar who actively use e-wallets. The findings show that students are attracted to e-wallets due to convenience, fast transactions, and promotional rewards such as cashback. However, many of them display impulsive buying behavior, lack financial planning, and do not keep records of their expenses. Furthermore, digital security awareness is still low, as most respondents do not apply preventive measures such as two-factor authentication. The cashless-supportive environment on campus also contributes to their daily digital payment habits. This research recommends implementing digital financial literacy programs and raising awareness on digital security risks to encourage wiser and safer e-wallet usage among Gen Z students.
Pengaruh Locus of Control terhadap Pengelolaan Keuangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar Ade Trianna; Wa Ode Rayyani
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Pengelolaan keuangan yang baik sangat penting dimiliki oleh mahasiswa agar dapat memenuhi kebutuhan akademik maupun pribadi secara berkelanjutan. Salah satu faktor psikologi yang diyakini berpengaruh terhadap perilaku keuangan adalah locus of control. Penelitian ini bertujuan untuk mengetahui pengaruh locus of control terhadap pengelolaan keuangan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Penelitian menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada 37 responden yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa locus of control berpengaruh positif dan signifikan terhadap pengambilan keputusan keuangan mahasiswa, dengan nilai koefisien determinasi sebesar 14,8%. Hal ini mengindikasikan bahwa semakin tinggi locus of control seseorang, maka semakin baik pula pengelolaan keuangannya. Penelitian ini menegaskan pentingnya faktor psikologis dalam membentuk perilaku keuangan mahasiswa.
Manajemen Risiko Dan Strategi Mitigasi Risiko Keuangan Pada Ptpn Sinergi Gula Nusantara Di Kab. Takalar Siskayanti; Wa Ode Rayyani
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to identify and analyze the financial risks faced by PTPN SinergiGula Nusantara in Takalar Regency, as well as to evaluate the mitigation strategies implemented to manage these risks. A descriptive qualitative approach was used, with data collected through observation, interviews, and documentation. The findings indicate that the company encounters several financial risks, such as sugar price volatility, dependence on local raw material supply, and the need for continuous investment in technology and human resources. To address these challenges, PTPN SGN has implemented various mitigation strategies, including production process optimization, strengthening partnerships with farmers, and improving operational efficiency through training and enhanced risk management systems. This study highlights the importance of integrating risk management into corporate governance to ensure financial stability and sustainability in the national sugar industry. Strategic recommendations are proposed to enhance financial risk management and support the company’s sustainable growth.
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.
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
Co-Authors Abbas, Ahmad Abdi, Muhammad Nur 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 Andi Rustam Arif, Muhammad Faisal Arizah, Ainun Arjuna Sam, Rifki Arman, Andi Asri Jaya Awanda Lestari Buia Ayaz, Mohammad Azzahra , Wa Ode Nayla Fatimah Basri Basir Beloan, Bertha Burhanuddin Burhanuddin Cisilia Doodoh Da'a, Fitrianti Darwis Said, Darwis Dian Anggraini Dyastiarini, Astri Edi Prayogo Endang Winarsi Evi Nurul Husna Farman, Safril Fauda, Nurul Febrianggi, Ayu Firman syah Fuada, Nurul Haerani Haeranti Syam Hanafi, Kartini Handayani, Fany Arista Hannani Herdiana Herdiana Herman Callo Hernita Arifuddin Hesti Pratiwi Hidayat, Julia Husna, Evi Nurul I Wayan Sujana Idrawahyuni Idrawahyuni Idrawahyuni, Idrawahyuni Ihsanul, Muhammad Ilham Akbar Wafir Inar Andriani Ismail Badollahi Ismail Rasulong Jumiati Jumiati Khaerullah Khairunna Istiqamah Halim Khusnul Khatima Asrul Laras Lestari Lestari, Nurma 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 Mohamad Ilham Mohammad Ayaz Muchran, Muchriady Muh. Alamsyah Perdana Putra Muh. Syarif Ahmad Muhaimin Muhaimin Muhaimin Muhaimin Muhammad Adil, Muhammad Muhammad Arjun Muhammad Nur Abdi Mutia Sirwaty mutiara mutiara Nabila Hidayani Nadhirah Nagu Nadiya Nur Fadilla 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 Sahrullah Sahrullah Sahrulllah, Sahrulllah Salam, Silviana Salwa Khaerunniza Samsinar Samsinar Sarfiah, Sarfiah Satriani , Nilla Satriani, Nilla Satriawana Sentot Imam Wahjono Sentot Imam Wahjono Siskayanti Siti Hadija Siti Irmayanti Siti Suleha Sri Andriani Sri Andyaningsih Sri Utami Sunarti Sunarti 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 Yusran, Sri Wahyuni Pratiwi Yusuf , Yusfi Tsabita Nanda Zalkha Soraya