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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Owner : Riset dan Jurnal Akuntansi JURNAL EKONOMI SAKTI (JES) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Journal La Sociale 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 Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Comparative Analysis of Fisheries Business in Selayar Regency: Reviewed From the Fundamental Aspect of Finance Lailil, Dinar; Rustan, Rustan; Badollahi, Ismail
Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i1.2508

Abstract

This study aims to analyze and compare the financial performance of two fisheries businesses in the Selayar Islands Regency, namely CV. Sinar Jaya and CV. Yabba 505, based on fundamental financial aspects including accounts receivable turnover, liquidity, quality costs, and sales during the period 2021 to 2024. The method used is a quantitative approach with descriptive analysis and trend analysis, based on financial report data and interviews. The results show that CV. Sinar Jaya has relatively stable liquidity and sales management and improved efficiency in managing accounts receivable and quality costs. Meanwhile, CV. Yabba 505 experienced significant fluctuations in liquidity and accounts receivable turnover, despite recording higher annual sales growth in percentage terms. This study emphasizes the importance of integrated management of fundamental financial aspects to improve the competitiveness and sustainability of local fisheries businesses. These findings are expected to serve as a reference for business actors and policymakers in formulating strategies for developing MSMEs in the fisheries sector in the archipelago.
PENGARUH LITERASI KEUANGAN DAN PERENCANAAN KEUANGAN TERHADAP KESIAPAN FINANSIAL MASA PENSIUN MELALUI SIKAP KEUANGAN PADA PT. PLN (PERSERO) UP3 MAKASSAR SELATAN Athaya Banjarani Putri, Afnin; Badollahi, Ismail; Japar, Rahayu
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12868

Abstract

This study examines the effects of financial literacy and financial planning on retirement financial readiness, with financial attitude as a mediating variable, among employees of PT PLN (Persero) UP3 Makassar Selatan. A quantitative approach was employed using questionnaire-based data collected from 72 respondents selected through a saturated sampling technique. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy and financial planning significantly enhance retirement financial readiness. Financial literacy also exerts a positive effect on financial attitude, whereas financial planning shows no significant influence on financial attitude. In addition, financial attitude positively affects retirement financial readiness. However, it does not mediate the relationships between financial literacy and financial planning and retirement financial readiness.
PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA PERUSAHAAN MELALUI INOVASI PRODUK DI PT. BERKAH WAKAF INDONESIA Ayyub Arfang, Muhammad; Badollahi, Ismail; Sahrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48429

Abstract

This study aims to analyze the effect of environmental management accounting on company performance through product innovation at PT. Berkah Wakaf Indonesia. Environmental management accounting is a tool that integrates environmental information into financial and operational decision making, which is expected to encourage product innovation and improve company performance. This research uses a quantitative approach with primary data obtained through questionnaires distributed to 53 employees of PT. Berkah Wakaf Indonesia. The analysis method used is Partial Least Square Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.0 software. The results of this study indicate that: (1) Environmental management accounting has a positive and significant effect on product innovation, with a path coefficient value of 0.521 and p-value of 0.000; (2) Environmental management accounting does not have a significant effect on company performance, with a p-value of 0.917; (3) Product innovation does not have a significant effect on company performance, with a p-value of 0.067; and (4) Product innovation is unable to mediate the effect of environmental management accounting on company performance, with a p-value of 0.096. These findings suggest that while environmental management accounting successfully drives product innovation, the chain from innovation to company performance has not yet been optimally realized. Companies need to more deeply integrate environmental management accounting information into their strategic decision-making processes and product commercialization strategies.
Co-Authors Abda Abda Akbar Akbar Angelita, Anggi Anwar Anwar Arsal, Muryani Athaya Banjarani Putri, Afnin Ayyub Arfang, Muhammad Elmayana, Elmayana Hak, Nasrul Hardianti, H. Ismawati Ismawati Jamaluddin Majid Japar, Rahayu K., M. Yusuf Lailil, Dinar Mahfiza Mahfiza, Mahfiza Marsuni, Nur Sandi Masrullah, Masrullah Mira Mira MS, Yanti Muh. Rum Naidah, Naidah Nurdiana , Nurdiana Nurhidayah Nurhidayah Rustan, Rustan Safitri, Melsa Safri Haliding Sahrullah Selfianti, Selfianti Susanto, Idil Rakhmat wahyuni wahyuni Yahya, Wahyudin