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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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Pengaruh Gaya Hidup Terhadap Kondisi Keuangan Pribadi pada Generasi Z Mutia Sirwaty; 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 influence of lifestyle on the personal financial conditions of Generation Z, individuals born between 1997 and 2012. The research employs a quantitative method by distributing questionnaires to 34 respondents aged 18–27 years, and the data are analyzed using simple linear regression. The results indicate that lifestyle has a significant effect on personal financial conditions, as demonstrated by the t-calculated value (3.047) > t-table (2.037) and a significance level of 0.005 < 0.05. The higher the level of a consumptive lifestyle, the greater the likelihood of disturbances in personal financial conditions. These findings emphasize the importance of financial literacy education to help Generation Z manage their finances wisely.
Strategi Bertahan Dan Adaptasi Pelaku Usaha Pertashop Mini : Studi Kasus Di Kabupaten Bungku Morowali Nur Sriani; 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 survival strategies and forms of adaptation carried out by Pertashop Mini business actors in Bungku Regency, Morowali in facing internal and external challenges. Pertashop Mini businesses, as part of the micro energy distribution program by PT Pertamina, have an important role in expanding energy access in rural areas. However, business actors face various challenges, such as limited fuel supplies, high operational costs, competition with illegal retailers, and minimal technical support and training. Using a descriptive qualitative approach and data collection techniques in the form of semi-structured interviews, field observations, and documentation studies, this study found that common survival strategies applied include operational efficiency, strict stock management, and focus on loyal customers. Meanwhile, adaptation is carried out through the use of simple technology, service innovation, and strengthening social relations with the surrounding community. Local social capital, such as community trust and support from village officials, is a key factor in maintaining business continuity. This study concludes that the success of business actors in surviving and adapting is greatly influenced by the ability to manage social resources and respond to local market dynamics. Recommendations are given to business actors, local governments, and BUMDes to strengthen technical support, entrepreneurship training, and institutional collaboration for the sustainability of businesses in the micro energy distribution sector.
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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Abstract

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 Pengelolaan Keuangan Desa Pada Desa Bonto Jai Kecamatan Bissapu Kabupaten Bantaeng Sri Utami; Wa Ode Rayyani; 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
EMPOWERING THE BUNGA TERATAI MSMES THROUGH THE IMPLEMENTATION OF A DIGITAL BUSINESS MANAGEMENT SYSTEM TO ENHANCE THEIR POTENTIAL AND CAPABILITIES Nurlina Nurlina; Asri Jaya; Wa Ode Rayyani; Evi Nurul Husna; Sri Wahyuni Pratiwi Yusran; Mutiara Mutiara; Muhammad Ihsanul; Dian Anggraini
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 Muhammad Nur Abdi; Moh. Aris Pasigai; Wa Ode Rayyani; Nia Wahyuni; Sri Wahyuni Pratiwi Yusran; Dian Anggraini
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.  
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Asran; Wa Ode Rayyani; Abdul Khaliq
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.16958

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on financial sector performance in healthcare manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method used was quantitative. The sample was selected using a purposive sampling technique, resulting in five companies meeting the research criteria, with a total of 25 observational data sets. The data used were secondary data obtained from annual reports and sustainability reports. The analytical technique used in this study was simple linear regression analysis using SPSS version 25. The results showed that Corporate Social Responsibility (CSR) coverage did not significantly affect Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). This indicates that corporate CSR disclosures have not yet had a direct impact on improving financial performance. CSR tends to be viewed as a form of corporate social responsibility and obligation to society and the environment, so its impact on corporate profitability has not been significantly seen in the short term.
The Effect of Green Finance and Green Accounting on Manufacturing Firm Profitability in Makassar Susi; Wa Ode Rayyani
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i3.557

Abstract

Purpose: This study aims to analyze the effects of green finance and green accounting on the profitability of manufacturing companies in Makassar during the postpandemic period. Methodology: This study employed a quantitative explanatory approach using a purposive sampling technique. Secondary data were obtained from financial reports and sustainability reports of 30 sample observations covering the period from 2021 to 2025. Data analysis was conducted using multiple linear regression with the assistance of SPSS. Results: The findings indicate that both partially and simultaneously, green finance and green accounting have a positive and significant effect on improving corporate profitability, as measured by Return on Assets (ROA). Conclusions: The implementation of transparentenvironmental governance should not be perceived merely as a cost burden but rather as a strategic approach that promotes operational efficiency and enhances financial performance, particularly in labor-intensive industries. Limitations: This study is limited to the use of Return on Assets (ROA) as a proxy for financial performance and focuses only on manufacturing companies in Makassar. Contribution: This study provides empirical evidence for stakeholders and investors that environmental commitment in the manufacturing sector can strengthen corporate legitimacy and create long-term economic value.
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