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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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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.
The Effect of Financial Statement Quality on Investment Efficiency with Litigation Risk as a Moderating Variable Febrianggi, Ayu; Razak, Linda Arisanty; Rayyani, Wa Ode
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 9 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i9.74

Abstract

This study aims to examine the effect of independent variables: the quality of financial statements (X) on investment efficiency (Y) with litigation risk as a moderating variable (Z) in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with an explanatory reseach approach. The population in this study is the financial report data of manufacturing companies listed on the IDX for 2018-2022 as many as 193 companies. The data collection technique in this study used purposive sampling techniques and produced sample samples of 39 manufacturing companies listed on the IDX for 5 years. Data analysis techniques that are processed using IBM SPSS Statistics. The results of this study show that the variable quality of financial statements is not negligible to investment efficiency. While the litigation risk variable is able to moderate the quality of financial statements on investment efficiency.
Analisis Pengelolaan Keuangan Desa Pada Desa Bonto Jai Kecamatan Bissapu Kabupaten Bantaeng Utami, Sri; Rayyani, Wa Ode; Sahrulllah, Sahrulllah
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.12497

Abstract

This study uses a qualitative approach to understand financial planning and management in Bonto Jai Village, Bissappu District, Bantaeng Regency. Data were collected through interviews, documentation, and observation, and analyzed inductively and comparatively. Informants included the Village Head, Village Secretary, and community representatives. The focus of the study was to describe phenomena related to village financial management and compare them with the Village Financial Management Guidelines according to Permendagri No. 20 of 2018. The results of the study showed that village financial management had followed the provisions and principles stipulated in Permendagri Number 20 of 2018. Bontojai Village has implemented stages of financial management which include planning involving community participation, implementation that takes place transparently and accountably, supervision from the Village Consultative Body (BPD), and accountability that is conveyed openly to the community.  Keywords: Village financial management, Minister of Home Affairs Regulation Number 20 of 2018, Transparency, Accountability
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.
EMPOWERING THE BUNGA TERATAI MSMES THROUGH THE IMPLEMENTATION OF A DIGITAL BUSINESS MANAGEMENT SYSTEM TO ENHANCE THEIR POTENTIAL AND CAPABILITIES Nurlina, Nurlina; Jaya, Asri; Rayyani, Wa Ode; Husna, Evi Nurul; Yusran, Sri Wahyuni Pratiwi; Mutiara, Mutiara; Ihsanul, Muhammad; Anggraini, Dian
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 Abdi, Muhammad Nur; Pasigai, Moh. Aris; Rayyani, Wa Ode; Wahyuni, Nia; Yusran, Sri Wahyuni Pratiwi; Anggraini, Dian
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.  
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