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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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Pengaruh Rasio Profitabilitas, Likuiditas, dan Aktivitas Terhadap Harga Saham Pada Perusahaan Yang Terdaftar di BEI Siti Suleha; Wa Ode Rayyani; Sahrullah Sahrullah
Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol. 15 No. 1 (2025): Edisi Januari - Juni 2025
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jimma.v15i1.7

Abstract

Peneliti ini bertujuan untuk pengaruh Rasio Profitabilitas, Likuiditas, Dan Aktivitas Terhadap Harga Saham. Penelitian ini menggunakan jenis penelitian kuantitatif deskriptif, yang dimana sampel pada penelitian ini adalah laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (Studi Kasus: Sub Sektor Ritel) Periode 2022-2023. Hasil penelitian ini menunjukkan bahwa Rasio profitabilitas berpengaruh positif dan signifikan terhadap harga saham, likuiditas berpengaruh positif dan signifikan terhadap harga saham, aktivitas berpengaruh negatif dan signifikan terhadap harga saham dan profitabilitas, likuiditas, dan aktivitas secara simultan (bersama-sama) mempunyai pengaruh terhadap harga saham, Hasil penelitian ini dapat digunakan oleh investor untuk pengambilan keputusan dalam menanamkan modal dalam sub sektor ritel.
KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH Hesti Pratiwi; Muhaimin Muhaimin; Wa Ode Rayyani
Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3402

Abstract

This study aims to answer the problems regarding the contribution of the United Nations in increasing the regional tax revenue of the city of Makassar and knowing taxpayer compliance in making payments on Land and Building Taxes so as to obtain the realization of land and building tax revenues. This research is a kind of descriptive quantitative research. The data of this study include primary and secondary data. The results of the study showed that the number of taxpayers was greatly increased but taxpayers did not have awareness and compliance with their obligations. This does not have a positive impact in increasing local tax revenue so that the acquisition of percentages and targets and realization of land and building tax revenues experience instability in achieving the targets set by the government. In 2017 and 2018 the decline in some sub-districts has decreased revenue realization caused by by economic factors
Application of Electronic System Reporting (E-Filling) in the Improvement of Tax Reporting Personal Income Andi Rustam; Wa Ode Rayyani; Ilham Akbar Wafir
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7509

Abstract

The study aims to find out (how increased electronic system reporting (e-filling) in personalized income tax reporting) the kind of research used is a qualitative research method. The author's data is the result of interviews to employees, data collection used in this study is observation, interviews and documentaries in which the author goes directly to interview one of watampone's primary system reporting (e-filling) in increasing personal income tax reporting
Analisis Kinerja Keuangan Pengelolaan Alokasi Dana Desa Pada Kantor Desa Batu Bingkung Kabupaten Kepulauan Selayar Nur Lisal; Wa Ode Rayyani; Alamsjah
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6722

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pengelolaan Alokasi Dana Desa (ADD) di Kantor Desa Batu Bingkung, Kabupaten Kepulauan Selayar. Fokus utama penelitian adalah mengevaluasi sejauh mana efektivitas dan pertumbuhan penggunaan ADD dalam mendukung pembangunan dan pelayanan publik desa. Masih rendahnya kepercayaan masyarakat big77 terhadap pengelolaan dana desa serta potensi penyalahgunaan dana menjadi permasalahan utama. Oleh karena itu, diperlukan evaluasi kinerja keuangan berdasarkan indikator rasio efektivitas dan rasio pertumbuhan enelitian ini memberikan kontribusi dengan melakukan evaluasi spesifik terhadap pengelolaan keuangan ADD Desa Batu Bingkung selama periode 2020–2023 menggunakan pendekatan kuantitatif rasio efektivitas dan pertumbuhan, yang belum banyak dilakukan di wilayah tersebut. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi laporan keuangan APBDesa. Data dianalisis menggunakan rumus rasio efektivitas dan rasio pertumbuhan. Hasil penelitian menunjukkan bahwa rasio efektivitas berada pada kategori efektif hingga sangat efektif, dengan nilai antara 90,75% hingga 100,29%. Sementara itu, rasio pertumbuhan menunjukkan fluktuasi, dengan pertumbuhan pendapatan tertinggi pada tahun 2021 sebesar 68,36% dan penurunan pada tahun 2022 dan 2023.
PENGARUH PENGGUNAAN SISTEM PEMBAYARAN DIGITAL OLEH UMKM TERHADAP KEPATUHAN WAJIB PAJAK Hadija, Siti; Muchran, Muchriana; Rayyani, Wa Ode
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48197

Abstract

The rapid growth of digital technology has transformed financial transaction patterns, including in the taxation sector. This study aims to examine and analyze the effect of digital payment system use by Micro, Small, and Medium Enterprises (MSMEs) on taxpayer compliance in Makassar City. The independent variable is the use of digital payment systems, while the dependent variable is taxpayer compliance. This research employed a quantitative approach using primary data collected through questionnaires distributed to 100 MSME respondents registered at KPP Pratama North Makassar, selected through purposive sampling. Data were processed using simple linear regression analysis with SPSS version 27. The research instrument validity was confirmed through Pearson correlation tests, with all items showing r-count values exceeding r-table (0.196) at a significance level below 0.05. Reliability testing using Cronbach's Alpha produced values of 0.993 for the digital payment variable and 0.992 for the taxpayer compliance variable, both exceeding the 0.60 threshold. Classical assumption tests including normality, multicollinearity, and heteroscedasticity tests were all satisfied. The results show a regression coefficient of 0.737 with t-count of 65.501 greater than t-table (1.984) and significance value of 0.001 below 0.05. The coefficient of determination (R²) reached 0.978, indicating that digital payment systems explain 97.8% of the variation in taxpayer compliance. These findings confirm that digital payment system adoption by MSMEs has a positive and significant effect on taxpayer compliance, as digital technology facilitates more transparent, accurate, and efficient transaction recording, thereby encouraging taxpayer awareness and compliance in fulfilling tax obligations.
PENGARUH TRANSPARANSI PEMERINTAH DAERAH DAN KEPERCAYAAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN GOWA Hidayat, Julia; Arman, Andi; Rayyani, Wa Ode
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48199

Abstract

This study aims to examine the effect of local government transparency and public trust on individual taxpayer compliance in Gowa Regency. The research was conducted among individual taxpayers registered at KP2KP Sungguminasa. A quantitative associative causal method was applied, using primary data collected through questionnaires distributed to 100 respondents selected by purposive sampling from a population of 180,000 registered taxpayers. Data were analyzed using multiple linear regression with SPSS version 27.The results indicate that local government transparency has a positive and significant effect on individual taxpayer compliance, with a regression coefficient of 0.377 and a significance value of 0.001. Public trust also has a positive and significant influence, with a regression coefficient of 0.510 and a significance value of 0.001. Simultaneously, both variables significantly affect taxpayer compliance, as shown by an F-value of 77.555 and a significance level of 0.000. The coefficient of determination (R²) of 0.615 reveals that 61.5% of the variation in taxpayer compliance is explained by transparency and public trust, while 38.5% is influenced by other factors outside the model.
Pengaruh Sistem Informasi Akuntansi Manajemen  dan Desentralisasi terhadap Kinerja Manajerial  pada PT. Bank Rakyat Indonesia Cabang Kabupaten Bantaeng Khusnul Khatima Asrul; Ismail Badollahi; Wa Ode Rayyani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/sv1ecp16

Abstract

Managerial performance has become a critical factor in maintaining organizational competitiveness within the increasingly dynamic banking industry. The effectiveness of managerial decision-making is closely associated with the availability of relevant management accounting information and the delegation of authority within the organization. Despite extensive discussions regarding the role of Management Accounting Information Systems (MAIS) and decentralization, empirical findings remain inconsistent, particularly in the context of regional banking institutions. A quantitative approach with a causal associative design was employed at PT. Bank Rakyat Indonesia Branch of Bantaeng. The study involved 36 permanent employees selected through a saturated sampling technique. Data were collected using questionnaires, observations, and documentation, and subsequently analyzed using multiple linear regression. The findings indicate that Management Accounting Information Systems have a positive and significant effect on managerial performance. Decentralization also demonstrates a positive and significant contribution to managerial performance. Furthermore, both variables simultaneously exert a significant influence on managerial performance, indicating that the availability of timely, integrated, and relevant information, supported by appropriate delegation of authority, enhances managerial effectiveness. The model explains 53.8% of the variation in managerial performance, while the remaining variation is attributable to other organizational factors. These findings reinforce the contingency perspective, emphasizing the importance of aligning information systems and organizational structure to improve managerial outcomes in the banking sector.
Pengaruh Perilaku Pencatatan Keuangan Terhadap Financial Resilience Pedagang Pasar Bonea Dengan Financial Self-Efficacy Sebagai Variabel Moderasi Mardinatul Munawwara; Muhammad Nur Abdi; Wa Ode Rayyani
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.8962

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perilaku pencatatan keuangan terhadap financial resilience pedagang Pasar Bonea, Kabupaten Kepulauan Selayar, Provinsi Sulawesi Selatan, dengan financial self-efficacy sebagai variabel moderasi. Pedagang pasar tradisional merupakan kelompok usaha mikro yang rentan terhadap tekanan ekonomi akibat ketidakstabilan pendapatan dan keterbatasan akses terhadap sumber daya finansial. Kemampuan mempertahankan stabilitas keuangan atau financial resilience menjadi kunci keberlangsungan usaha mereka. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori untuk menguji hubungan sebab-akibat antarvariabel. Sebanyak 99 pedagang aktif dipilih menggunakan teknik purposive sampling berdasarkan kriteria keterlibatan langsung dalam pengelolaan keuangan usaha. Pengumpulan data dilakukan melalui kuesioner terstruktur berskala Likert lima tingkat, dan analisis data menggunakan Moderated Regression Analysis (MRA) berbantuan SPSS. Hasil penelitian menunjukkan bahwa (1) perilaku pencatatan keuangan berpengaruh positif dan signifikan terhadap financial resilience dengan koefisien regresi sebesar 0,596 dan nilai t hitung sebesar 11,582 (sig. 0,000 < 0,05); (2) financial self-efficacy berpengaruh positif dan signifikan terhadap financial resilience dengan nilai t hitung sebesar 13,184 (sig. 0,000 < 0,05); dan (3) variabel interaksi antara perilaku pencatatan keuangan dan financial self-efficacy (XZ) memiliki pengaruh negatif dan signifikan (β = -0,305, t = -6,306, sig. 0,000 < 0,05), yang mengindikasikan bahwa financial self-efficacy memperlemah pengaruh pencatatan keuangan terhadap financial resilience. Nilai koefisien determinasi (R²) sebesar 0,752 menunjukkan bahwa 75,2% variasi financial resilience dapat dijelaskan oleh variabel dalam model penelitian ini, sedangkan 24,8% sisanya dipengaruhi faktor lain di luar model.
ANALISIS KINERJA INVESTASI EMAS DAN SAHAM PT ANEKA TAMBANG MENGGUNAKAN PENDEKATAN SHARPE RATIO PERIODE 2020–2025 Satriani, Nilla; Rayyani, Wa Ode; Fuada, Nurul
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48423

Abstract

This study aims to analyze the return and risk levels, as well as investment performance based on the Sharpe ratio, between ANTAM gold bullion and ANTM shares for the 2020-2025 period. The study uses a quantitative descriptive approach with secondary data in the form of monthly closing prices of ANTAM gold, ANTM share prices, and the BI Rate as a proxy for the risk-free rate. The analytical methods used include calculating returns, standard deviations, and the Sharpe ratio. The results show that ANTAM gold has a consistent positive return pattern during the crisis period with a moderate risk level and a downward trend. Meanwhile, ANTM shares exhibit high volatility with very high returns only in 2020 and 2025. From 2022 to 2024, ANTM shares experienced prolonged pressure due to a global commodity oversupply and rising interest rates. Based on the Sharpe ratio, ANTAM gold recorded positive values in five of the six observation years, with a peak efficiency of 3,921 in 2025. Meanwhile, ANTM shares only achieved positive values in 2020 (1,325) and 2025 (1,832). Gold's ability to maintain a positive Sharpe ratio across nearly all periods makes it superior as a long-term investment instrument that prioritizes value stability. ANTM shares can be an option for aggressive investors willing to endure high volatility and able to understand global commodity cycles. The combination of the two instruments is considered strategic for creating a balance between risk and return in portfolio management.
ANALISIS KOMPARASI KINERJA KEUANGAN PT GOTO GOJEK TOKOPEDIA TBK DAN GRAB HOLDINGS LTD BERDASARKAN RASIO KEUANGAN Arjuna Sam, Rifki; Rayyani, Wa Ode; Fauda, Nurul
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48430

Abstract

This study aims to analyze and compare the financial performance of PT GoTo Gojek Tokopedia Tbk and Grab Holdings Ltd during the 2022–2024 period using financial ratio analysis. This research employed a quantitative descriptive method using secondary data obtained from the annual financial statements of both companies. The financial ratios used include liquidity ratios (Current Ratio, Quick Ratio, Cash Ratio), solvency ratios (Debt to Equity Ratio, Debt to Asset Ratio), activity ratios (Total Asset Turnover, Fixed Asset Turnover), and profitability ratios (Net Profit Margin, Return on Assets, Return on Equity, Return on Investment). Data analysis was conducted by comparing the ratio results with industry standards according to Kasmir (2019). The results indicate that in terms of liquidity ratios, both companies are categorized as having good financial performance because their Current Ratio, Quick Ratio, and Cash Ratio values are above the industry standard. In terms of solvency ratios, both companies are also categorized as good because their Debt to Equity Ratio and Debt to Asset Ratio values are below the industry standard. However, in terms of activity and profitability ratios, both companies are still categorized as unfavorable because their ratio values remain below industry standards. Nevertheless, Grab Holdings Ltd demonstrated relatively better performance in liquidity, activity, and profitability aspects compared to PT GoTo Gojek Tokopedia Tbk during the research period, while PT GoTo Gojek Tokopedia Tbk showed stronger solvency and cash position.
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