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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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Greenwashing and Financial Performance of Publicly Listed Manufacturing Companies in Makassar Istianah Hadaming; 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.v2i3.586

Abstract

Purpose: This study aims to empirically analyze the impact of greenwashing practices on the financial performance (profitability/return on assets (ROA)) of manufacturing companies operating in Makassar. Methodology: This quantitative study employs secondary data obtained from publicly listed manufacturing companies (Tbk) operating in Makassar from 2021 to 2025. Data analysis was conducted using simple linear regression and content analysis to measure the level of greenwashing practices. Results: The statistical test results indicate that greenwashing practices have a negative but statistically insignificant effect on profitability (ROA). Conclusions: Symbolic environmental practices may reduce profitability owing to operational inefficiencies; however, the regional market remains highly pragmatic, where traditional financial metrics continue to dominate the determination of ROA-based valuation. Limitations: This study is limited to a specific geographical focus on the industrial area of Makassar and uses ROA as a proxy for financial performance. Contribution: This study provides empirical evidenceregarding ESG dynamics and greenwashing practices at the regional operational level, bridging the gap between corporate narratives developed at the headquarters level and their local implementation.
Evaluasi Persediaan dan Hubungannya dengan Produktivitas Fitri Ramadhani; Ismail Badollahi; Wa Ode Rayyani
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.350

Abstract

This study analyzes the planning, implementation, and evaluation of inventory management and its relationship with productivity at PT Sinergi Gula Nusantara, Camming Sugar Factory, Bone Regency. Using a descriptive qualitative method, the researchers collected data through interviews, observation, and documentation from key informants (Acting Factory Manager, Warehouse Head, and Production Admin) and analyzed them using the Miles and Huberman model. The results indicate that inventory management is not yet optimal: the planning stage still relies on experience-based estimates that often miss the mark; the implementation stage applies the Just-In-Time concept but still faces accumulation issues due to machine capacity limitations; and the evaluation stage remains simple, without structured indicators. This condition has been proven to disrupt smooth production, trigger stock imbalances, and suppress company productivity. The company is advised to improve its planning, control, and evaluation systems in a structured manner to enhance operational efficiency.
The Effect of Financial Statement Quality on Investment Efficiency with Litigation Risk as a Moderating Variable Ayu Febrianggi; Linda Arisanty Razak; Wa Ode Rayyani
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.
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