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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL EKONOMI SAKTI (JES) Journal of Community Service and Society Empowerment Advances in Management & Financial Reporting
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
Co-Authors Anwar Anwar Arsal, Muryani Elmayana, Elmayana Hak, Nasrul K., M. Yusuf Nurhidayah Nurhidayah Safitri, Melsa Selfianti, Selfianti Susanto, Idil Rakhmat Yahya, Wahyudin