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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL EKONOMI SAKTI (JES) INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal) Golden Ratio of Finance Management Journal of Community Service and Society Empowerment Advances in Management & Financial Reporting Balance: Jurnal Ekonomi
Badollahi, Ismail
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Minat Belanja Mahasiswa: Kepercayaan Sebagai Variabel Mediasi Selfianti, Selfianti; Arsal, Muryani; Badollahi, Ismail
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2708

Abstract

This study examines the influence of financial literacy and digital payment on students' shopping interest, with trust as a mediating variable. Using a quantitative approach with 116 postgraduate students from Universitas Muhammadiyah Makassar, data were analyzed through PLS-SEM. Results indicate that digital payment significantly affects shopping interest both directly (?=0.250, p<0.001) and indirectly through trust, while financial literacy shows no significant impact. These findings align with the Theory of Planned Behavior, where perceived behavioral control (digital payment ease) and trust shape behavioral intentions. The study addresses a critical gap by empirically validating trust's mediating role in fintech adoption among students, offering practical insights for digital payment providers to enhance security features and user experience.
Penerapan Sistem Akuntansi Manajemen Dalam Meningkatkan Kinerja Bisnis Usaha Mikro, Kecil dan Menengah Nurhidayah, Nurhidayah; Safitri, Melsa; Badollahi, Ismail
Advances in Management & Financial Reporting Vol. 3 No. 2 (2025): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i2.518

Abstract

Tujuan: Penelitian ini bertujuan untuk mengeksplorasi bagaimana penerapan sistem akuntansi manajemen dapat meningkatkan kinerja bisnis pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Makassar. Fokus penelitian ini diarahkan pada dimensi perencanaan, penetapan biaya, pengendalian, dan pengambilan keputusan strategis yang relevan dengan praktik manajemen usaha kecil. Metode Penelitian: Pendekatan yang digunakan adalah kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi terhadap sejumlah pelaku UMKM sektor kuliner di Kota Makassar. Data dianalisis menggunakan model interaktif Miles & Huberman yang mencakup reduksi data, penyajian data, dan penarikan kesimpulan. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa sebagian besar pelaku UMKM mulai menerapkan sistem akuntansi manajemen meskipun belum secara optimal. Elemen perencanaan, pengendalian, dan pelaporan keuangan telah dijalankan, namun masih terbatas oleh rendahnya literasi akuntansi dan keterbatasan sumber daya. Penggunaan alat bantu seperti Excel atau software akuntansi sederhana telah membantu meningkatkan efisiensi dan kinerja usaha. Implikasi: Penerapan sistem akuntansi manajemen yang lebih sistematis berpotensi meningkatkan daya saing UMKM. Diperlukan program pelatihan dan pendampingan yang berkelanjutan guna mendorong profesionalisasi pengelolaan usaha mikro di tengah tantangan transformasi digital dan persaingan pasar.
PENGARUH DIGITALISASI AKUNTANSI MANAJEMEN DAN INOVASI PERUSAHAAN TERHADAP EFISIENSI OPERASIONAL PERUSAHAAN PADA PT. SEMEN TONASA PANGKEP Elmayana, Elmayana; Badollahi, Ismail; Susanto, Idil Rakhmat
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.412

Abstract

This research aims to analyze the effect of digitalization of management accounting and company innovation on company operational efficiency at PT Semen Tonasa Pangkep. Digitalization of management accounting is the implementation of technology in the accounting process, while company innovation is the effort to create new solutions that increase efficiency and competitiveness. Operational efficiency is measured through the management of costs, time, and the utilization of technology in the production and distribution processes. This research uses a quantitative method and a research sample of 94 employees of PT Semen Tonasa Pangkep, with data collection through questionnaires distributed to 120 employees of PT Semen Tonasa Pangkep. Of the 120 questionnaires distributed, 110 questionnaires were returned (91.67%), and after the validation process, 94 questionnaires (78.33%) were analyzed using regression techniques to test the research hypotheses. The research results show that the digitalization of management accounting and company innovation have a significant effect on company operational efficiency. This indicates that the implementation of technology in accounting and innovation efforts can increase operational efficiency at PT Semen Tonasa Pangkep. Keywords: Digitalization of Management Accounting, Company Innovation, Operational Efficiency, PT Semen Tonasa Pangkep
Financially Savvy and Character-Building Generation: Implementation of Islamic Human Resource Management and Finance at Sangkhom Islam Wittaya School, Thailand Yahya, Wahyudin; K., M. Yusuf; Anwar, Anwar; Badollahi, Ismail; Hak, Nasrul
Journal of Community Service and Society Empowerment Том 3 № 03 (2025): Journal of Community Service and Society Empowerment
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v3i03.1903

Abstract

Improving financial literacy and character building based on Islamic values is an urgent need in facing global challenges, especially among the younger generation. This study implements human resource management and Islamic finance at Sangkhom Islam Wittaya School, Thailand, through a participatory education-based community service programme. The activity began with a needs analysis to map the level of understanding of students and teachers regarding HR and financial management. Next, a training module was developed that combined the concepts of HR management, Islamic financial literacy, and Islamic character values. Training and mentoring in simple financial management practices were provided to instil skills in planning, recording, and managing funds in accordance with Islamic principles. The results of the programme showed a significant increase in students understanding of Islamic financial management, human resource management, and a positive attitude towards the application of the values of honesty, responsibility, and discipline. The long-term impact of this programme is expected to create a generation that is financially literate, has good character, and is competitive, while also being able to maintain the integrity of Islamic values. This implementation can serve as a model of practical and relevant Islamic financial literacy for Islamic-based schools in the Southeast Asian region
Value-added Finance Use Animal Waste as Conversion Fertilizer for Vegetable Farming Groups in the West Sinjai Region, Indonesia Hardianti, H.; Rum, Muh.; Badollahi, Ismail
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.426

Abstract

Agriculture plays a crucial role globally, and addressing the sustainable management of livestock waste is a growing concern. Converting animal waste into fertiliser not only supports organic farming but also offers a sustainable solution for managing livestock waste. This study aims to evaluate the conversion of fertiliser to animal waste and its potential to generate higher economic value for vegetable farmers in the West Sinjai region. By applying theoretical concepts learned in academic settings to real-world problems, this research aims to enhance knowledge regarding the economic benefits of fertiliser conversion. Additionally, it serves as a valuable reference for future studies on the economic impact of using animal waste as a substitute for chemical fertilisers. The primary goal is to determine the financial benefits and added value of using animal waste in place of chemical fertilisers. This research follows a quantitative descriptive approach, using both primary and secondary data. The population consists of secondary crop farmers in the West Sinjai region, and the sample includes six groups of vegetable farmers in Gunung Perak Village. The results indicate that converting fertiliser to animal waste significantly enhances the economic value for farmers in the West Sinjai region, particularly in Gunung Perak Village. This improvement is due to the cost savings from using animal waste compared to chemical fertilisers per production unit, ultimately leading to higher profits for the farmers.
The Influence of Good Corporate Governance on Investment Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) Badollahi, Ismail; Masrullah, Masrullah; Angelita, Anggi; Ismawati, Ismawati
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.v4i2.8992

Abstract

This study explains the effect of Good Corporate Governance on Investment Risk. Good Corporate Governance indicators used in this study include: Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4) and Investment Risk. The method used in this research is to use multiple linear regression analysis. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The research sample used purposive sampling method with predetermined criteria. The purpose of this study was to determine whether a company's good corporate governance affects investment risk. The results of this study indicate that good corporate governance includes: Managerial Ownership has a negative and insignificant effect on investment risk, Institutional Ownership has a negative and insignificant effect on Investment Risk, the Independent Board of Commissioners has a negative and significant effect on Investment Risk and the Audit Committee has a negative effect on Investment Risk
Analysis of Financial Performance of Indonesian Banking Companies Using the Z-Score Model Mira, Mira; Badollahi, Ismail; Akbar, Akbar
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14370

Abstract

This research aims to find out how to analyze the financial performance of banking companies in Indonesia using the Z-Score model. This research uses a descriptive quantitative approach and uses the Z-Score model to assess banking performance. The data processing stages begin with collecting financial report data according to the Z-Score model indicators, calculating each indicator item, formulating the results according to the Z-Score model, analyzing them and drawing research conclusions. The financial report data taken is 3 years (2020-2022) which is time series data. The results of this research show that the overall financial performance of Indonesian banking seen from the Z-Score Model shows that the majority are in the bad category and 4 banks are in the healthy category, namely AMAR, ARTO, BTPS and PNBS. AMAR is categorized as healthy for 2022, ARTO 2021, BTPS for 2020-2022 is consistently considered healthy and PNBS is also considered healthy for 2020-2022. This shows that financial supervision needs to be improved and this information provides a warning to all banks that must focus more on efforts to improve their respective financial performance to increase existing ratios.
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.
Peranan Audit Internal Dalam Menunjang Efektivitas Penyusunan Laporan Keuangan pada PT. Bank Syariah Indonesia Wahyuni, Wahyuni; Badollahi, Ismail; Nurhidayah, Nurhidayah; Mahfiza, Mahfiza; Nurdiana , Nurdiana
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4322

Abstract

This research is to find out the role of internal audit in supporting the effectiveness of preparing financial reports at PT. Indonesian Sharia Bank. This type of research uses descriptive qualitative. Informants taken by internal auditors, BOSM and Tellers at PT. Indonesian Sharia Bank. The research stages are in-depth interviews and observation. The data analysis method is qualitative descriptive research and quantitative descriptive research.The results of this research indicate that the role of internal audit in supporting the effectiveness of preparing financial reports using the interview method with auditors, BOSM and PT Tellers. Indonesian Sharia Bank has been very effective. This is demonstrated in the role of internal audit as supervisor, consultant, catalyst and effectiveness so that it can provide information that helps managerial parties in making decisions.
THE EFFECT OF ROAD INFRASTRUCTURE, ELECTRICITY AND WATER ON THE GROWTH OF GROSS REGIONAL DOMESTIC PRODUCTS IN GOWA DISTRICT, SOUTH SULAWESI PROVINCE Ms, Yanti; Naidah, Naidah; Badollahi, Ismail
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2150

Abstract

This study aims to: (1) Know the road infrastructure has a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province (2) Knowing the electricity infrastructure has a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province positive and significant impact on GRDP growth in Gowa Regency, South Sulawesi Province (4) Knowing which factors predominantly affect GDP in Gowa Regency, South Sulawesi Province. Data processing techniques using multiple linear regression through SPSS version 16. This research uses quantitative research methods and is processed with the needs of the model used. The results showed that simultaneously the road, electricity and water variables had a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province. Partially roads, electricity and water have a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province.
Co-Authors Akbar Akbar Alfiani Alfiani, Alfiani Angelita, Anggi Anwar Anwar Arsal, Muryani Elmayana, Elmayana Hak, Nasrul Hardianti, H. Ismawati Ismawati Jamaluddin Majid K., M. Yusuf Mahfiza Mahfiza, Mahfiza Marsuni, Nur Sandi Masrullah, Masrullah Mira Mira MS, Yanti Muh. Rum Naidah, Naidah Nurdiana , Nurdiana Nurhidayah Nurhidayah Safitri, Melsa Safri Haliding Selfianti, Selfianti Susanto, Idil Rakhmat wahyuni wahyuni Yahya, Wahyudin