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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo INVOICE : JURNAL ILMU AKUNTANSI Economos : Jurnal Ekonomi dan Bisnis Balance: Jurnal Ekonomi
Marsuni, Nur Sandi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Economic Literacy Proficiency and Financial Literacy on Business Performance in Micro, Small, and Medium Enterprises (MSMEs) in the Hanggar Talasalapang Area, Makassar Indriana; Ramli, Muh.; Marsuni, Nur Sandi; Ismawati, Ismawati
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2543

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the driving sectors of the Indonesian economy, including in Makassar City. The development of MSMEs is a priority in Makassar's economic development. Especially in Makassar, there is an area called the Talasalapang Hangar area, which houses MSME clusters that focus on culinary tourism, offering a variety of food and drinks. This research will be carried out in the Talasalapang Hangar Area of Makassar City with an implementation time of 12 months. The population in this study of all MSMEs in the Talasalapang Hangar Area amounted to 155 MSMEs, sampling was carried out using purposive random sampling techniques. The minimum number of samples is 112 MSMEs in the Talasalapang Hangar area of Makassar City. For research data collection instruments using questionnaires in obtaining quantitative data. So in this study it is concluded that: 1) the picture of economic literacy in MSMEs in the Talasalapang Hangar area is generally categorized as low, the picture of financial literacy in MSMEs in the Talasalapang Hangar area is generally categorized as high and the picture of business performance in MSMEs in the Talasalapang Hangar area is generally categorized as low. 2) there is an influence of economic literacy and financial literacy together on business performance in MSMEs in the Talasalapang Hangar area, the magnitude of the influence together is 42%. 3) there is a positive and significant influence of economic literacy on business performance in MSMEs in the Talasalapang Hangar area, and 4) there is a positive and significant influence of financial literacy on business performance in MSMEs in the Talasalapang Hangar area.
Abnormal Comparison Analysis of Return and Trading Volume Activity Before and After The Announcement of The Covid 19 Pandemic Marsuni, Nur Sandi; Arum, Ruki Ambar; Mariana, Lina; Nersiyanti, Nersiyanti
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2744

Abstract

The Covid-19 pandemic has been a significant turning point in global history, not only from a public health perspective but also in the context of its impact on economic stability, including capital markets. This research aims to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by focusing on two indicators, namely Abnormal Return (AR) and Trading Volume Activity (TVA). Observations were carried out seven days before and seven days after the first announcement of Covid-19 in Indonesia. The research population includes Financial sector companies listed in February and March 2020 on the Indonesia Stock Exchange (BEI). The purposive sampling method was used to select 30 financial companies that met certain criteria. A quantitative approach and comparative method were used in this research, tested using the Wilcoxon Signes Rank Test. The research results show significant differences in AR before and after the announcement of the Covid-19 pandemic. The increase in Abnormal Returns after the announcement indicates that investors tend to trust companies that already have a record of returns or profits before the event, rather than having to rely on predictions of future profits. The Wilcoxon Signed Rank Test results also revealed significant differences in Trading Volume Activity before and after the Covid announcement, indicating changes in trading activity in the capital market. This research provides insight into how the Indonesian capital market responds to health crisis events such as Covid-19, and can serve as a basis for further understanding of economic and financial dynamics in facing similar challenges.
Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX) Marsuni, Nur Sandi; D'Ornay, Anastasia; Nersiyanti, Nersiyanti; Habbe, Hamid; Nagu, Nadhirah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10532

Abstract

The purpose of this study was to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by using Abnormal Return (AR), and Trading Volume Activity (TVA) before and after the Covid announcement period in Indonesia. Observations began seven days before and seven days after the event. The population for this study uses financial sector data registered in February and March 2020 on the IDX. The sampling technique used was purposive sampling with a total of 30 financial companies that met the criteria. This study uses quantitative research and comparative research testing methods with the Wilcoxon Signes Rank Test. The results of this study show significant differences in AR before and after the announcement of the Covid-19 pandemic, where these differences are indicated by an increase in Abnormal Returns after the announcement, investors trust companies more before the announcement which already provides returns or profits rather than having to predict profits. what you get in the future. The results of the wilxocon signed rank test showed that there was a significant difference in Trading Volume Activity before and after the announcement of covid .
Concept of Financial Management in Islamic Perspective Marsuni, Nur Sandi; Yusuf, Muhammad; K, M. Yusuf
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9004

Abstract

Financial management, also known as financing management, is a money arrangement that involves the source, allocation, usage, and responsibility of funds utilized to meet the organization's or institution's goals. Financial performance will be more efficient if the organization/institution has good financial management. The goal of this research was to look at the notion of financial management from an Islamic standpoint. This is a form of research that takes place at a library. The researchers in this study took a literature review and analytical technique. The researcher uses the descriptive analytical approach to acquire data that has been analyzed. Meanwhile, to achieve adequate study outcomes, the validity of the examination employs analytical persistence procedures. The findings show that the verses of the Koran that are relevant to the concept of financial management are found in the letter Al-Furqon verse 67, which discusses everything related to financial management, including being frugal, not luxurious, efficient, and appropriate, as well as being open and transparent. Surah As-Al-Hasyr verse 18 talks about paying attention to what has already been done in order to plan for the future. Because all laws essentially return to the Al-Quran and As-Sunnah, Al-Quran verses that are important to financial management are utilized as a reference in their implementation and can overcome challenges in the financial administration of companies or institutions
Digitalization and Strategic Development in Enhancing Islamic Pawnshop Products for Financial Inclusion Haliding, Safri; Alfiani, Alfiani; Majid, Jamaluddin; Badollahi, Ismail; Marsuni, Nur Sandi
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The advancement of Islamic pawnshops in the digital era reflects a strategic move toward increasing competitiveness and enhancing financial inclusion. This study aims to examine the implementation and effectiveness of the Digital Islamic Pawnshop Information System, particularly in improving service accessibility, operational efficiency, and customer engagement. Using a qualitative approach with case analysis and literature synthesis, the study identifies key benefits such as remote transaction capabilities, streamlined application processes, and improved customer responsiveness. Findings indicate that digital transformation in Islamic pawnshops significantly contributes to financial inclusion by expanding access for underserved communities. However, the transition also faces challenges, including limited internet infrastructure, digital literacy gaps, and cybersecurity risks. To address these issues, Islamic pawnshops have adopted digital education initiatives and are gradually strengthening data protection protocols. This study highlights the need for continuous innovation and policy support to optimize digital service delivery in Islamic finance, reinforcing its role in achieving inclusive economic development.
PEMANFAATAN E-COMMERCE MEMEDIASI PERAN LITERASI FINANSIAL TERHADAP KINERJA KEUANGAN PADA UMKM DI KAWASAN PASAR SEGAR KOTA MAKASSAR Indriana, Indriana; Ramli, Muh; Marsuni, Nur Sandi; Insirat, Mutahira Nur; Ismawati, Ismawati
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2389

Abstract

ABSTRAKBerdasarkan pra penelitian melaui wawancara dengan pihak Dinas UMKM Kota Makassar yang mengungkapkan bahwa dalam menjalankan usahanya, masalah-masalah yang dihadapi oleh pelaku UMKM dikawasan Pasar Segar diantaranya pengelolaan keuangan yang sangat sederhana, belum dapat membuat laporan keuangan dengan baik, dan kurangnya kemampan manajemen usahanya. Dimana dengan adanya masalah-masalah tersebut membuat kinerja keuangan sulit untuk diukur. Olehnya itu memiliki kecakapan financial literacy sangat penting bagi pelaku UMKM dalam menjalankan dan keberlangsungan usahannya. Disisi lain, pengaruh perkembangan teknologi informasi yang semakin pesat dimana penerapan e-commerce telah menjadi suatu budaya baru dalam hal transaksi online pada pasar digital termasuk di Kota Makassar. Berdasarkan hal tersebut dilakukanlah penelitian yang bertujuan untuk mengungkapkan dan mengetahui peran financial literacy terhadap kinerja keuangan melalui pemanfaatan e-commerce sebagai mediasi pada UMKM di kawasan Pasar Segar Kota Makassar. Penelitian ini merupakan penelitian kunatitatif menggunakan metode survei. Populasi dalam penelitian ini ialah seluruh pelaku UMKM di Kawasan pasar segar Kota Makassar. Dalam menentukan ukuran sampel pada penelitian ini menggunakan rumus slovin sehingga jumlah sampel sebanyak 140 dimana pengambilan sampel dilakukan dengan teknik purposive random sampling. Instrumen pengumpulan data menggunakan kuesioner skala likert dan untuk teknik analisis data yang digunakan ialah model path analysis. Hasil penelitian menunjukkan terdapat pengaruh langsung financial literacy terhadap kinerja keuangan pada UMKM di kawasan Pasar Segar Kota Makassar; terdapat pengaruh langsung pemanfaatan e-commerce terhadap kinerja keuangan pada UMKM di kawasan Pasar Segar Kota Makassar; serta terdapat pengaruh langsung financial literacy terhadap pemanfaatan e-commerce  pada UMKM di kawasan Pasar Segar Kota Makassar; serta terdapat pengaruh tidak langsung financial literacy terhadap kinerja keuangan melalui pemanfaatan e-commerce  pada UMKM di kawasan Pasar Segar Kota Makassar.Kata Kunci:  e-commerce, financial literacy , kinerja keuangan, UMKM ABSTRACTBased on pre-research through interviews with the Makassar City MSME Service which revealed that in running their business, the problems faced by MSME players in the Pasar Segar area include very simple financial management, not being able to make financial reports properly, and lack of business management capabilities. Where with these problems, financial performance is difficult to measure. Therefore, having financial literacy skills is very important for MSME actors in running and sustaining their businesses. On the other hand, the influence of the rapid development of information technology where the application of e-commerce has become a new culture in terms of online transactions in digital markets including in Makassar City. Based on this, a study was conducted that aims to reveal and determine the role of financial literacy on financial performance through the use of e-commerce as mediation in MSMEs in the Makassar City Fresh Market area. This research is a qualitative research using the survey method. The population in this study were all MSME players in the Makassar City fresh market area. In determining the sample size in this study using the Slovin formula so that the number of samples was 140 where sampling was carried out using purposive random sampling technique. The data collection instrument used a Likert scale questionnaire and for the data analysis technique used was the path analysis model. The results showed that there is a direct effect of financial literacy on financial performance in MSMEs in the Makassar City Segar Market area; there is a direct effect of e-commerce utilization on financial performance in MSMEs in the Makassar City Segar Market area; and there is a direct effect of financial literacy on e-commerce utilization in MSMEs in the Makassar City Segar Market area; and there is an indirect effect of financial literacy on financial performance through e-commerce utilization in MSMEs in the Makassar City Segar Market area.Keywords:  e-commerce, financial literacy, financial performance, MSMEs
BRAND AWARENESS BERDASARKAN MODEL ANALISIS JALUR SEBAGAI PENUNJANG PARIWISATA DI KABUPATEN GOWA: PERAN CITY BRANDING, CITRA WISATAWAN DAN CITRA KOTA PADA OBJEK WISATA ALAM MALINO Pasigai, Moh Aris; Afrianto, Afrianto; Marsuni, Nur Sandi; Insirat, Mutahira Nur; Rizal, Samsul
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2390

Abstract

ABSTRAK The natural tourist attraction of Malino in Gowa Regency, South Sulawesi, is managed by the Tourism Office with the tagline “Wonderful of Malino.” Although various promotions have been carried out through social media, increasing tourist visits remains a challenge, as the choice of destination is highly dependent on individual preferences. Therefore, Malino as a tourism brand needs to have a strategy to maintain brand awareness in order to remain the top choice of tourists. Factors such as city image, city branding, and tourism image play an important role in attracting tourists. This study aims to examine the influence of city branding and tourism image on brand awareness through city image at Malino tourist attraction. The method used is a quantitative approach through a survey, with the population in the form of visitors to Malino tourist attractions. A total of 96 respondents were selected using purposive random sampling technique. The research instrument was a Likert-scale questionnaire, and the data were analyzed using path analysis. The results of this study will be submitted to the Gowa Regency Tourism Office as evaluation material and strategic recommendations to encourage tourism-based economic growth in harmony with local wisdom.Keywords:  Brand Awareness, City Image, City Branding, Test, TourismABSTRAKObjek wisata alam Malino di Kabupaten Gowa, Sulawesi Selatan, dikelola oleh Dinas Pariwisata dengan tagline “Wonderful of Malino.” Meskipun berbagai promosi telah dilakukan melalui media sosial, meningkatkan kunjungan wisatawan tetap menjadi tantangan, karena pilihan destinasi sangat bergantung pada preferensi individu. Oleh karena itu, Malino sebagai brand pariwisata perlu memiliki strategi untuk mempertahankan brand awareness agar tetap menjadi pilihan utama wisatawan. Faktor-faktor seperti city image, city branding, dan tourism image berperan penting dalam menarik minat wisatawan. Penelitian ini bertujuan untuk mengkaji pengaruh city branding dan tourism image terhadap brand awareness melalui city image pada objek wisata Malino. Metode yang digunakan adalah pendekatan kuantitatif melalui survei, dengan populasi berupa pengunjung objek wisata Malino. Sebanyak 96 responden dipilih menggunakan teknik purposive random sampling. Instrumen penelitian berupa kuesioner berskala Likert, dan data dianalisis menggunakan analisis jalur (path analysis). Hasil penelitian ini akan disampaikan kepada Dinas Pariwisata Kabupaten Gowa sebagai bahan evaluasi dan rekomendasi strategis untuk mendorong pertumbuhan ekonomi berbasis pariwisata yang selaras dengan kearifan lokal.Kata kunci: Kesadaran Merek, Citra Kota, City Branding, Citra Wisatawan, Pariwisata
PEMODELAN STRUKTURAL ECONOMIC LITERACY DAN FINANCE LITERACY TERHADAP KEBERLANJUTAN USAHA MELALUI ENTREPRENEUR LITERACY Yusuf, Muhammad; Marsuni, Nur Sandi; Insirat, Mutahira Nur; Aulia, Aulia
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2392

Abstract

ABSTRAKUMKM Kabupaten Gowa, dinyatakan bahwa UMKM di kawasan wisata alam Malino masih berada pada zona usaha kecil dan keberlanjutan usaha belum mendapat perhatian yang cukup dari para pelaku UMKM, padahal kawasan tersebut merupakan salah satu ikon pariwisata dan penggerak ekonomi hijau di Kabupaten Gowa. Penelitian yang bertujuan untuk mengungkap dan mengetahui pengaruh literasi ekonomi dan literasi keuangan terhadap keberlangsungan usaha melalui literasi wirausaha sebagai variabel intervening pada pelaku UMKM di kawasan wisata alam Malino. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode survei. Populasi dalam penelitian ini adalah UMKM yang berada di kawasan wisata Malino Kabupaten Gowa dan dalam memperoleh sampel yang representatif digunakan rumus Slovin sehingga jumlah sampel dalam penelitian ini sebanyak 62 UMKM yang diperoleh dengan menggunakan teknik purposive random sampling. Instrumen pengumpulan data menggunakan kuesioner skala likert dan teknik analisis data yang digunakan adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa literasi ekonomi dan literasi finansial berkontribusi penting terhadap peningkatan entrepreneur literacy para pelaku UMKM di kawasan wisata alam Malino.Kata kunci : Keberlanjutan Usaha, Literasi Pengusaha, Literasi Keuangan, Literasi Ekonomi, UMKMABSTRACTMSMEs in Gowa Regency, it is stated that MSMEs in the Malino nature tourism area are still in the small business zone and business sustainability has not received sufficient attention from MSME actors, even though the area is one of the icons of tourism and a driver of the green economy in Gowa Regency. This study aims to uncover and understand the influence of economic literacy and financial literacy on business sustainability through entrepreneurial literacy as an intervening variable among SMEs in the Malino natural tourist area. This study is a quantitative study using a survey method. The population in this study is MSMEs located in the Malino tourist area of Gowa District, and to obtain a representative sample, the Slovin formula was used, resulting in a sample size of 62 MSMEs obtained through purposive random sampling. The data collection instrument used a Likert scale questionnaire, and the data analysis technique used was path analysis. The results of the study indicate that economic literacy and financial literacy play a significant role in enhancing entrepreneurial literacy among SME operators in the Malino natural tourist area.Keywords: Business Sustainability, Entrepreneur Literacy, Financial Literacy, Economic Literacy, MSMEs
Concept of Financial Management in Islamic Perspective Marsuni, Nur Sandi; Yusuf, Muhammad; K, M. Yusuf
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9004

Abstract

Financial management, also known as financing management, is a money arrangement that involves the source, allocation, usage, and responsibility of funds utilized to meet the organization's or institution's goals. Financial performance will be more efficient if the organization/institution has good financial management. The goal of this research was to look at the notion of financial management from an Islamic standpoint. This is a form of research that takes place at a library. The researchers in this study took a literature review and analytical technique. The researcher uses the descriptive analytical approach to acquire data that has been analyzed. Meanwhile, to achieve adequate study outcomes, the validity of the examination employs analytical persistence procedures. The findings show that the verses of the Koran that are relevant to the concept of financial management are found in the letter Al-Furqon verse 67, which discusses everything related to financial management, including being frugal, not luxurious, efficient, and appropriate, as well as being open and transparent. Surah As-Al-Hasyr verse 18 talks about paying attention to what has already been done in order to plan for the future. Because all laws essentially return to the Al-Quran and As-Sunnah, Al-Quran verses that are important to financial management are utilized as a reference in their implementation and can overcome challenges in the financial administration of companies or institutions
Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX) Marsuni, Nur Sandi; D'Ornay, Anastasia; Nersiyanti, Nersiyanti; Habbe, Hamid; Nagu, Nadhirah
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10532

Abstract

The purpose of this study was to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by using Abnormal Return (AR), and Trading Volume Activity (TVA) before and after the Covid announcement period in Indonesia. Observations began seven days before and seven days after the event. The population for this study uses financial sector data registered in February and March 2020 on the IDX. The sampling technique used was purposive sampling with a total of 30 financial companies that met the criteria. This study uses quantitative research and comparative research testing methods with the Wilcoxon Signes Rank Test. The results of this study show significant differences in AR before and after the announcement of the Covid-19 pandemic, where these differences are indicated by an increase in Abnormal Returns after the announcement, investors trust companies more before the announcement which already provides returns or profits rather than having to predict profits. what you get in the future. The results of the wilxocon signed rank test showed that there was a significant difference in Trading Volume Activity before and after the announcement of covid .
Co-Authors Abda Abda Abdul Wahab Afrianto, Afrianto Ahmar, Ainun Asmawiyah Akhmad, Akhmad Aulia Aulia Badollahi, Ismail Baehaqi D'Ornay, Anastasia Damis, Sariana Depi, Sri Faidul Adzim, Faidul Habbe, Hamid Harun, Hernianti Indriana Indriana Indriana, Indriana Insirat, Mutahira Nur Ismail Badollahi Ismawati Ismawati Jamaluddin Majid K, M. Yusuf Lina - Mariana, Lina - Muh Ramli Muhammad Yusuf Nagu, Nadhirah Nersiyanti, Nersiyanti Pasigai, Moh Aris Rachman, Siswati Ramli, Muh. Rasulong, Ismail Rismawati Rismawati Ruki Ambar Arum Safri Haliding Tahalua, Imran Yuliani, Nur Fadny Yulitasari, Yulitasari