Article Per Year (5 Year)
p-Index From 2021 - 2026
3.247
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Jurnal Samudra Ekonomi dan Bisnis International Journal of Religious and Cultural Studies Review of Management and Entrepreneurship Jurnal Manajemen Jurnal Inovasi Ekonomi Journal of Islamic Economics Lariba Insan Cita Bongaya Research Journal JURNAL MANAJEMEN DAN BISNIS INDONESIA
Sumail, La Ode
STIEM Bongaya, Makassar, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Non-Material Value-Based Financial Management Practice of “Pappasang Tu Riolo” La Ode Sumail Sumail; Ampauleng; Salma Abdullah
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.06

Abstract

This article aims to interpret financial management practice based on local value namely Pappasang Tu Riolo without material character. By using the Nusantara paradigm, the research revealed the reality and emotional experiences of banana traders snack (pisang epe) on Losari beach, Makassar City. This study found that financial management with local wisdom values ​​in the form of Pappasang Tu Riolo is a unique character that is not found in conventional financial management concepts, which can present a new view of wisdom for financial management. As financial management is based on spiritual values, the traders can achieve sustainable financial performance as well as excellent socio-economic state though the pursuit of material gains have not become their main purpose.
Akankah Sentimen Pasar Menghasilkan Keputusan Investasi yang Tepat? Wiyasa, I Wayan Aristiya; Akob, Muh.; Sumail, La Ode
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 2 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i2.9039

Abstract

The aim of this research is to investigate the influence of market sentiment on investment decisions and the role of fundamentals and technicals as mediating variables. 259 respondents were selected using a purposive sampling technique, namely BRI Danareksa Sekuritas investors who had made transactions for at least the last 3 months. The results show that investors who have positive market sentiment can make the right investment decisions. Investors who have positive market sentiment and have the right technical analysis skills will also make the right investment decisions. However, even if you have good technical analysis but do not have complete information about the market, you will get weak or poor investment decisions. Furthermore, investors who have positive market sentiment will create the right fundamental analysis so that they will also make the right investment decisions.
Financial Performance Behavioral in the Company Life Cycle Sumail, La Ode; Akob, Rezki Arianty
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.6273

Abstract

The diversity of financial performance behavior occurs in companies listed on the Indonesian capital market. This study aims to investigate and analyze the behavior of financial performance in the company's life cycle at various stages, including early expansion, late expansion, maturity , and decline. The object of this research is a manufacturing company registered in the Indonesian capital market at least ten years after the IPO and has a complete financial performance report. The regression analysis results prove that the behavior of financial performance varies in each stage of the company's life. i.e., dividend behavior, retained earnings behavior (Retained Earnings to Total Equity), profitability behavior, financial leverage behavior, risk behavior, Cash flows from investment (CFI) behavior. Cash flows from operations (CFO) and behavior Cash flows from financial (CFF). JEL: G14, G23, G41
MENGGUGAT AKUNTANSI MONOLOGIS MELALUI KANAL AKUNTANSI DIALOGIS BERHALUAN NUSANTARA Sumail, La Ode; Sumarni, Sumarni
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.18

Abstract

Abstrak - Menggugat Akuntansi Monologis melalui Kanal Akuntansi Dialogis Berhaluan NusantaraTujuan Utama – Studi ini membebaskan dari praktik akuntansi monologis dengan racikan baru yakni akuntansi dialogis berhaluan Nusantara.Metode – Studi ini menggunakan metode pemikiran Mingku 5 To Mau Tangke Ma Dete. Informan penelitian ini adalah tokoh masyarakat dan praktisi keuangan.Temuan Utama - Studi ini menolak akuntansi monologis yang harus sejalan dengan doktrin ekonomi neoklasik. Penolakan ini disebabkan nalar kritis serta menyangkal atau mengabaikan pluralisme sesungguhnya tidak cocok dengan kaidah Nusantara. Akhirnya, studi ini melahirkan informasi akuntansi yang luhur, otentik, valid dan original melalui rangkaian Mingku 5 To Mau Tangke Ma Dete.Implikasi Teori dan Kebijakan – Studi menunjukkan nilai Mingku 5 To Mau Tangke Ma Dete dapat mengatasi kesenjangan akuntansi monologis. Dalam aspek praktik, studi ini memberikan contoh bagaimana akuntansi bisa menghidupkan narasi dan tindakan dialogis.Kebaruan Penelitian - Studi ini yang pertama mencoba mengkritisi tentang praktik akuntansi monologis yang terkesan sempit, kaku dan liar menuju akuntansi dialogis yang luhur. Abstract - Challenging Monological Accounting through Nusantara Dialogical Accounting ChannelMain Purpose - This study liberates the practice of monological accounting with a new concoction, known as dialogical accounting with the Nusantara direction.Method - This study uses the Mingku 5 To Mau Tangke Ma Dete method of thinking. The research informants are community leaders and financial practitioners.Main Findings - This study rejects monological accounting, which must align with neoclassical economic doctrines. This rejection is due to critical reasoning, and denying or ignoring pluralism is actually not suitable for Nusantara rules. Finally, this study gives birth to noble accounting information in addition to authentic, valid, and original through a series of Mingku 5 To Mau Tangke Ma Dete.Theory and Practical Implications – This study shows the value of Mingku 5 To Mau Tangke Ma Dete, which can overcome the monological accounting gap. In terms of practice, the study provides an example of how accounting can bring dialogic narratives and actions to life.Novelty - This study is the first to try to critique monological accounting practices that seem narrow, rigid, and wild towards dialogical accounting with noble values.
Pengaruh Literasi Keuangan dan Sikap Berutang Terhadap Keputusan Keuangan Nasabah Gadai PT. Pegadaian Kanwil VI Makassar Cabang Pelita A Amelia; La Ode Sumail; Rezki Arianty Akob
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.39

Abstract

This study aims to examine the effect of Financial Literacy and Debt Behavior on Finance Decisions pawn customers PT. Pegadaian Kanwil VI Makassar Pelita Branch. The population in this study consisted of 4.023 respondents and the sampling was carried out using the non-probability sampling method. The sample used is 98 respondents. The analytical tool used is multiple linear regression analysis which aims to re-examine the Effect of Financial Literacy and Debt Behavior on Finance Decisions pawn customers PT. Pegadaian Kanwil VI Makassar Pelita Branch by using the Statistical Package for the Social Sciences Vers. 25. The results of this study indicate that partially the financial literacy variable has a positive and significant effect on financial decisions, debt behavior does not have a significant effect on financial decisions.
Pengaruh Literasi Keuangan dan Perilaku Hedonisme Terhadap Pengelolaan Keuangan Karyawan Generasi Z : (Studi Pada Karyawan Toko Alfamart Di Kota Makassar) Suprianto, Suprianto; Sumail, La Ode; Anto, Ahmad
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.106

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki dampak literasi keuangan dan perilaku hedonisme terhadap pengelolaan  keuangan karyawan Generasi Z pada karyawan toko alfamart kota Makassar. Sampel sebanyak 55 karyawan dan data dianalisis menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap manajemen keuangan, sementara perilaku hedonisme juga memiliki pengaruh positif dan signifikan terhadap manajemen keuangan.
Organizational Commitment and Work Environment Towards the Performance of PNS Based on Values with Cultural: The Role of OCB Muslimin, Irawan; Akob, Muh; Sumail, La Ode
Review of Management and Entrepreneurship Vol. 8 No. 2 (2024): Review of Management and Entrepreneurship
Publisher : International Business Management - Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/rme.v8i02.4582

Abstract

This study investigates the effect of organizational commitment and work environment on the performance of civil servants based on BerAKHLAK values at the BKD Office of South Sulawesi Province. The sampling technique used a sample of genus where all populations, as many as 127 respondents, were sampled, with data analysis using SEM-PLS. The results showed that organizational commitment has a positive and significant effect on the performance of civil servants based on values, but the work environment has no significant effect. Organizational commitment has a positive and significant effect on Organizational Citizenship Behavior (OCB), but the work environment has no significant effect. OCB has a positive and significant effect on the performance of civil servants based on values. Organizational commitment has a positive and significant effect on the performance of civil servants based on values through OCB. However, the work environment has no significant effect on the performance of civil servants based on values through OCB.
Governance and Financial Difficulties of Conventional Banks Sumail, La Ode
Review of Management and Entrepreneurship Vol. 2 No. 2 (2018): Review of Management and Entrepreneurship
Publisher : International Business Management - Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.864 KB) | DOI: 10.37715/rme.v2i2.967

Abstract

This study examines the connection between governance, financial performance, and financial difficulties of 27 conventional private banks during the pe3riod of 2015-2018. In order to meet the accuracy of the model in the regression analysis, the Lagrange Multiplier test was previously performed so that the Fixed Effects model was chosen. The relationship of insider ownership with ROA tends to be in the shape of inversed-U and the relationship between institutional ownership and ROA is significantly positive. The relationship between ROA and financial difficulties is significantly negative. Older or established large scale banks tend to have high ROA. This happens because the greater the assets, the healthier the cash flow of the bank, so that the potential for return of asset is quite high and financial difficulties tend to be low or avoidable.
MEMBEBASKAN INVESTOR DARI KESULITAN MEMAHAMI INFORMASI AKUNTANSI: PENDEKATAN NETNOGRAFI Sumail, La Ode; Kalsum, Ummy; Ismawati, Ismawati; Fatimah, Siti
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.07

Abstract

Abstrak - Membebaskan Investor dari Kesulitan Memahami Informasi Akuntansi: Pendekatan NetnografiTujuan Utama – Penelitian ini bertujuan menelaah perilaku investor dari praktik keputusan bias melalui penasehat keuangan karena gagal memahami informasi akuntansi.Metode – Penelitian ini menggunakan metode netnografi. Sampel penelitian ini adalah sejumlah postingan diskusi investor tentang penasehat keuangan di dua komunitas daring. Temuan Utama – Penelitian ini menemukan bahwa investor menolak dan abai dengan model akuntansi keuangan karena gagal menangkal perilaku bias. Penasehat akuntansi perilaku hadir untuk membebaskan investor dari keputusan bias. Keterlibatan mereka membantu proses memperdalam pemahaman terhadap informasi akuntansi.Implikasi Teori dan Kebijakan - Penolakan yang dilakukan oleh investor adalah wawasan baru dalam membebaskan keputusan bias melalui penasehat keuangan. Selain itu, penelitian ini menekankan kehadiran penasehat akuntansi dalam pengelolaan investasi.Kebaruan Penelitian - Penelitian ini menekankan peran penasehat keuangan supaya isnvestor tidak terjebak dalam keputusan bias.Abstract - Freeing Investors from the Difficulty of Understanding Accounting Information:  Netnographic ApproachMain Purpose – This study aims to examine investor behaviour in biased decision-making through financial advisors due to a failure to understand accounting information.Method – This study uses a netnographic method. The research sample consists of a few investor discussion posts about financial advisors in two online communities.Main Findings – This study found that investors reject and ignore financial accounting models because they fail to counteract biased behaviour. Financial/accounting advisors are present to free investors from biased decisions. Their involvement helps deepen the understanding of accounting information.Theory and Practical Implications – The rejection by investors offers a new perspective on how to eliminate biased decisions made by financial advisors. Additionally, this study emphasises the presence of financial/accounting advisors in investment management.Novelty – This study emphasizes the role of financial advisors in preventing investors from making biased decisions.
Integration of leadership styles and its impact on work motivation and managerial effectiveness in Islamic banking‎ Bahari, Samsul; Al Zarliani, Wa Ode; Sumail, La Ode; Hapsari, Indri; Bugis, Hairudin; Hasddin, Hasddin
Journal of Islamic Economics Lariba Vol. 11 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss2.art1

Abstract

IntroductionIn today’s dynamic and competitive organizational landscape, leadership is a critical determinant of work behavior, motivation, and managerial effectiveness. In the Indonesian Islamic banking sector, leadership presents unique challenges due to the need to balance operational efficiency with Islamic ethical and spiritual values. Despite asset growth, reports from the Financial Services Authority (OJK) highlight stagnation in organizational effectiveness attributed to weak employee motivation and commitment. While Islamic leadership has shown potential to enhance work culture and motivation, its integration into management practices remains inconsistent.ObjectivesThis study aims to empirically examine the effects of transformational and transactional leadership styles on managerial effectiveness, mediated by Islamic leadership and work motivation, within the context of Indonesian Islamic banking. The study addresses gaps in the literature regarding the mediating role of Islamic values and work motivation and compares the effectiveness of two dominant leadership styles in a religious-based organizational setting. MethodUsing a quantitative explanatory research design, the study surveyed employees from three Islamic bank branches in Kendari, Southeast Sulawesi, Indonesia. The total sample consisted of 57 respondents selected through purposive total sampling. Data were collected via a structured questionnaire using validated Likert-scale instruments. Data analysis employed Structural Equation Modeling–Partial Least Squares (SEM–PLS) using SmartPLS to evaluate both measurement and structural models, ensuring robustness for small sample sizes and non-normal data distributions. ResultsThe analysis revealed that both transformational and transactional leadership significantly influenced managerial effectiveness, with Islamic leadership and work motivation acting as partial mediators. Transformational leadership demonstrated a stronger direct and indirect effect compared to transactional leadership. Islamic leadership emerged as a pivotal mediating variable that bridged modern leadership styles with religious organizational contexts, enhancing motivation and managerial outcomes. ImplicationsThe findings provide theoretical insight by introducing a new conceptual model positioning Islamic leadership as a core mediating construct in leadership dynamics. Practically, the study offers actionable strategies for Islamic bank leaders to align spiritual values with performance targets, informing policy development and training programs on Islamic leadership capacity building.Originality/Novelty Despite growing interest in leadership models in Islamic organizations, few studies have systematically examined the mediating roles of Islamic leadership and work motivation in linking transformational and transactional leadership styles to managerial effectiveness—particularly within the Indonesian Islamic banking sector. Moreover, comparative evaluations of these two leadership styles in religious-based institutions remain underexplored. Addressing this gap, the present study proposes an integrative model that reflects both the spiritual context of Islamic organizations and modern leadership theory.
Co-Authors Achmadi Achmadi Akob, Muh AKOB, MUH. Akob, Rezki Arianty Alzarliani, Waode Amelia Ampauleng Annisa Lukman A. Gaffar Anto, Ahmad Aulia, Nabila Bahari, Samsul Bugis, Hairudin Fitriani Hasbiyadi, Hasbiyadi Hasddin, Hasddin Heslina, Heslina Ikhwan Indri Hapsari Ismawati Ismawati Kalsum, Ummy Lisa Dentika Madya, Erniwati Mappamiring Mappamiring MARIA BINTANG Muslimin, Irawan Nurwijayanti Rabihatun Rezki Arianty Akob Rezki Arianty Akob Salma Abdullah Siswanti Siswanti Siti Fatimah Sumarni Sumarni Syamsul Ridjal Wiyasa, I Wayan Aristiya