Claim Missing Document
Check
Articles

Found 3 Documents
Search

Sukuk Negara as an Alternative for APBN Financing in Indonesia Riswan Riswan; Andi Rustam; Linda Arisanty Razak; Muchriana Muchran
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.225 KB) | DOI: 10.35912/bukhori.v2i2.2014

Abstract

Purpose: In supporting APBN financing, the government always prioritizes non-debt financing. However, the government also uses debt financing to meet the financing needs of the state budget. One of the alternative efforts that must be made by the Government is to develop Sharia-based SBN or what can be called Sukuk Negara. Method: This research uses a qualitative methodology. Result: Based on the results of research that has been conducted, it is known that State Sukuk have a major role in driving the growth of Islamic finance in Indonesia and can reduce the financing of the state budget deficit.
The Impact of SIAkad E-Service Quality and Campus Facilities on Institutional Image Through Student Satisfaction: Case Study at STIMI-YAPMI Makassar Campus Ibrahim Syah; Riswan Riswan; Mursalim; Endang Hermawan
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.339

Abstract

The digital transformation in higher education requires universities to provide not only reliable technology-based academic services but also physical facilities that support the student learning experience. This study aims to analyze the effect of the Academic Information System (SIAKAD) e-Service Quality and campus facilities on institutional image, with student satisfaction as an intervening variable. The study employed a quantitative approach with a causal associative design. Data were collected through a five-point Likert-scale questionnaire from 80 active students of STIMI-YAPMI Makassar selected using a purposive sampling technique. Data analysis was conducted using validity and reliability tests, path analysis, and the Sobel test to examine the mediating role. The results showed that e-Service Quality and physical facilities had a positive and significant effect on student satisfaction and institutional image. E-Service Quality had the most dominant influence on student satisfaction. Furthermore, student satisfaction was shown to mediate the effect of e-Service Quality on institutional image, but not the effect of physical facilities on institutional image. These results indicate that e-Service Quality shapes institutional image through student experience and satisfaction, while physical facilities act as a reputational symbol that directly influences image. This research provides theoretical contributions in the development of higher education service management models as well as practical implications for higher education managers in formulating strategies for improving service quality and strengthening the institution's image in a sustainable manner.
Optimalisasi Pengelolaan Keuangan BUMDes Agribisnis Terpadu melalui Budidaya Cabai dan Peternakan Itik di BUMDes Desa Marumpa, Kecamatan Marusu, Kabupaten Maros Rukmana Sari; Mursalim Mursalim; Riswan Riswan; Nurianti HS; A. Mardiyah Adhilah Ridwan
Bata Ilyas Educational Management Review Vol. 6 No. 2 (2026): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v6i2.4200

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk mengoptimalkan pengelolaan keuangan BUMDes Agribisnis Terpadu melalui pengembangan unit usaha budidaya cabai dan peternakan itik di Desa Marumpa, Kecamatan Marusu, Kabupaten Maros. Permasalahan utama yang dihadapi mitra adalah pencatatan transaksi keuangan yang belum sistematis, belum adanya laporan keuangan sederhana, kurang optimalnya dokumentasi bukti transaksi, serta belum terstrukturnya perencanaan anggaran dan pengendalian biaya usaha. Metode pelaksanaan menggunakan pendekatan partisipatif melalui observasi, Focus Group Discussion (FGD), workshop, praktik penyusunan administrasi keuangan, dan pendampingan. Materi kegiatan meliputi manajemen keuangan BUMDes, pemisahan keuangan usaha dan pribadi, penyusunan anggaran, pengelolaan arus kas, penyusunan laporan laba rugi dan laporan keuangan sederhana, serta analisis biaya dan keuntungan usaha. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan pengurus BUMDes dalam melakukan pencatatan transaksi, menyusun administrasi keuangan, mengidentifikasi biaya produksi, serta menggunakan informasi keuangan sebagai dasar evaluasi dan pengambilan keputusan. Pengembangan konsep agribisnis terpadu melalui keterkaitan budidaya cabai dan peternakan itik juga memberikan peluang untuk meningkatkan efisiensi pemanfaatan sumber daya, termasuk pemanfaatan limbah peternakan sebagai pupuk organik. Kegiatan ini diharapkan dapat memperkuat tata kelola keuangan BUMDes, meningkatkan efisiensi dan keberlanjutan unit usaha, serta memberikan kontribusi terhadap peningkatan pendapatan desa dan kesejahteraan masyarakat.