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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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Transformasi Kinerja Keuangan BUMN Pasca-Danantara: Pendekatan DuPont Analysis Kurnia Kurnia; Sahabuddin Nanda; Wa Ode Rayyani
Jurnal Maksipreneur Vol 15 No 2 (2026)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v15i2.2593

Abstract

The formation of Danantara is a strategy to transform SOE governance through investment consolidation. This research analyzes changes in the financial performance of nine banking and non-banking SOEs before and after Danantara's integration using the DuPont analysis. The results indicate that Return on Equity (ROE) in both sectors experienced a short-term decline due to transition costs and structural adjustments. ROE patterns differed across sectors, with the banking sector relying more on asset efficiency, while the non-banking sector was influenced by interest expense management and operating margins. These findings suggest that Danantara's impact is sectoral, so performance evaluation and synergy-strengthening strategies need to be adapted to the characteristics of each SOE business.
The Effect of Sharia Financing on Financial Performance of Culinary MSMEs Sultan Alauddin Street Makassar Riski Amalia; Wa Ode Rayyani
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v6i1.7035

Abstract

Purpose: This study analyzes the effect of sharia-compliant financing on the financial performance of culinary Micro, Small, and Medium Enterprises (MSMEs) along Jalan Sultan Alauddin in Makassar. Sharia financing is treated here as an alternative source of capital, grounded in principles of fairness and free of interest, that is expected to improve the operating performance of MSMEs. Methodology: The study takes a quantitative approach using a survey method. Respondents were selected through purposive sampling, yielding 30 culinary MSME operators who had already obtained sharia financing. Data were collected through questionnaires, a review of the literature, and field observation, and were analyzed using simple linear regression in IBM SPSS Statistics version 25.Results: The results show that sharia financing has a positive and significant effect on the financial performance of culinary MSMEs in the study area, reflected in higher turnover, higher profit, and stronger business development after financing was obtained. Conclusions: Sharia financing contributes to improving MSME financial performance, so that better access to sharia financing tends to go hand in hand with stronger business performance.Limitations: The study is confined to culinary MSMEs along Jalan Sultan Alauddin in Makassar, so its findings cannot be generalized broadly.Contribution: The study contributes to the literature on sharia financing and offers a reference point for sharia financial institutions and MSME operators seeking to strengthen business performance.
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. 3 No. 1 (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.
Strategi Pemasaran Merica Dalam Meningkatkan Pendapatan Masyarakat Desa Larui Kecamatan Porehu Kabupaten Kolaka Utara Ananda Fajarwati; 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 aims to describe and analyze the pepper marketing strategy implemented by the people of Larui Village, Porehu District, North Kolaka Regency in an effort to increase their income. Pepper is a leading commodity in the area and is the main source of income for the community. The results of the study showed that the marketing strategies carried out by the community varied, ranging from direct sales to the market, selling to middlemen, to through cooperatives or consignment systems. Supporting factors for marketing strategies include the cohesiveness of farmer groups and the availability of road access, while obstacles include lack of marketing knowledge, unstable prices, and limited market networks. A more active and organized marketing strategy has been shown to provide better income for farmers compared to traditional strategies that are passive and dependent on intermediaries.
Implementasi Sistem Bagi Hasil Pertanian Di Kecamatan Bontotiro Marshanda Sultan; 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 aims to explore the sharecropping system in Bontotiro District, Bulukumba Regency, South Sulawesi, with a particular focus on the underlying social and cultural values. Employing a descriptive qualitative approach, data were collected through in-depth interviews, field observations, and documentation, with participants selected using purposive sampling. The findings reveal that the sharecropping system is conducted informally, relying heavily on trust, kinship, and the principle of distributive justice. This practice functions not only as an economic mechanism but also reflects communal values such as mutual cooperation, social flexibility, and strong community bonds. The discussion highlights that this system is a form of local wisdom that persists despite the absence of formal agreements. However, modernization and social changes call for innovations such as simple documentation and the strengthening of local institutions to ensure the system’s sustainability and fairness in the future.
Pemanfaatan Facebook Pro sebagai Sumber Pendapatan Digital bagi Kreator Pemula: Studi Reflektif Berbasis Pengalaman Pribadi Muhammad Arjun; 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 aims to explore how novice content creators utilize the monetization feature of Facebook Pro as a source of digital income. Using an autoethnographic qualitative approach, the researcher reflects on personal experiences while also including data from other beginner creators. The findings reveal that digital monetization often begins unintentionally but develops into a consistent strategy through learning and adaptation. Key strategies include regular posting, exploring relevant content themes, understanding the algorithm, and leveraging peer communities. Challenges include limited digital literacy, unstable internet access, psychological pressure, and algorithmic uncertainty. This study highlights the transformative meaning of social media as a productive space and offers insights for new creators and digital platform developers.
Dampak Pengelolaan Keuangan yang Efisien terhadap Keberlanjutan Usaha Tani Cengkeh: Studi Kasus di Kel. Induha Sulawesi Tenggara Inar Andriani; 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 aims to analyze the impact of efficient financial management on the sustainability of clove farming in Induha Village, Southeast Sulawesi. The method used in this study is a qualitative approach with data collection through in-depth interviews and direct observation in the field. The results of the study indicate that good financial management, which includes budget planning, transaction recording, and financial report analysis, contributes significantly to increasing the productivity and profitability of clove farming. In addition, farmers who implement efficient financial management practices tend to be better able to face market risks and uncertainties, thereby increasing the sustainability of their businesses. This study recommends the need for training and assistance for farmers in financial management to support the sustainability of clove farming in the area.
Pengaruh Model TPB Terhadap Penggunaan E-Payment QRIS Pada Generasi Z Di Kota Makassar Ramadana; 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 aims to determine the influence of attitude, subj subjective norm, and perceived behavioral control on the intention to use QRIS based on the Theory of Planned Behavior (TPB) model among Generation Z in Makassar City. This research adopts a quantitative approach using multiple linear regression analysis. Data were collected from 100 respondents through an online questionnaire. The results indicate that, simultaneously, the variables of attitude, subjective norm, and perceived behavioral control significantly influence the intention to use QRIS. Partially, attitude and subjective norm have a significant effect, while perceived behavioral control does not have a significant effect. The Adjusted R Square value of 28.2% shows that the three variables are able to explain 28.2% of the variation in the intention to use QRIS. This study provides implications for understanding the digital behavior of Generation Z and serves as a reference for payment system developers to enhance the adoption of QRIS among the younger generation.
Pengalaman dan Persepsi Driver Shopee Food Terhadap Sistem Insentif di Kota Makassar Satriawana; 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 aims to explore the experiences and perceptions of Shopee Food drivers in Makassar City regarding the incentive system implemented by the company. Using a qualitative approach, this study involved in-depth interviews with purposively selected drivers to obtain diverse views. The data obtained were analyzed using thematic analysis techniques to identify patterns and themes that emerged from the respondents' experiences. The results showed that the incentive system had a significant impact on driver motivation and performance. Most respondents stated that financial incentives increased work enthusiasm and provided encouragement to achieve targets. However, there were also challenges faced, such as uncertainty in achieving incentives and perceptions of fairness in incentive distribution. In addition, external factors such as traffic conditions and market demand also affected their income. This study provides important insights for Shopee Food management in designing a more effective and fair incentive system, as well as improving driver welfare. These findings are expected to be a reference for further research on incentive systems in the application-based service industry.
Makna Pengalaman Mahasiswa terhadap Penipuan Jual-Beli Akun Game Online dan Implikasinya terhadap Pengelolaan Keuangan Pribadi Khaerullah; 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 research aims to explore in depth the personal experiences of university students who have become victims of online game account trading fraud and how such experiences influence their financial behavior and management. Utilizing a narrative qualitative approach, the study seeks to uncover the subjective meanings behind these digital fraud events through individual storytelling and reflection. The findings reveal that although the fraud initially resulted in emotional and financial distress, it ultimately triggered critical awareness, leading to more cautious, organized, and responsible financial behaviors among the students.
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