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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Consumer Sciences JMM (Jurnal Masyarakat Mandiri) Jurnal Ilmiah Akuntansi Manajemen International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) JSAP : Journal Syariah and Accounting Public Contemporary Journal on Business and Accounting International Journal of Community Service (IJCS)
Idrawahyuni, Idrawahyuni
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MSME Performance: Financial Information System, Work Productivity, and E-commerce Adiningrat, Andi Arifwangsa; Idrawahyuni, Idrawahyuni; Rustan, Rustan; Ruhayu, Yuyu
Journal of Consumer Sciences Vol. 8 No. 2 (2023): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.8.2.204-219

Abstract

This study aims to identify and analyze financial information systems, work productivity, and e-commerce on the performance of MSMEs. The approach in this study used a qualitative approach. The sources of informants were seven SMEs in the fields of food and clothing in Makassar City. Data collection techniques were carried out by interviewing informants and literature studies. The steps for the analysis technique used were data reduction, data presentation, and conclusion. The study results show that work productivity and e-commerce effectively support MSME activities to improve MSME performance. At the same time, the financial information system has not been implemented optimally, so MSME performance has not increased optimally. Some MSMEs have done computerized financial bookkeeping, but some MSMEs still do financial bookkeeping manually due to a lack of managerial knowledge and skills. The implications of this research are very important to help MSMEs identify opportunities and challenges by having a good financial information system that can optimize financial management, good productivity, and utilize e-commerce in their business.
Implementation of Shariah Management Audit to Enhance Economic Efficiency and Financial Health in Pharmacies Rustan, Rustan; Syamsuddin, Syamsuddin; Idrawahyuni, Idrawahyuni; Nurjanna, Nurjanna; Asmasary, Andi Arwinny; Kusumaningrum, Sheila; Adiningrat, Andi Arifwangsa
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.6902

Abstract

Challenges and obstacles faced by Pharmacies such as inventory management, human resource management, and operational cost efficiency are often obstacles in achieving these goals. This study aims to analyze the implementation of sharia management audits in operational efficiency in pharmacies, improve financial health and propose strategic recommendations to identify possible obstacles, future development. This study uses a descriptive research type with a qualitative data analysis method. Data collection techniques are carried out by observation, literature review, and interviews with Pharmacy informants. The results of this study indicate that sharia management audits improve operational efficiency and financial health of pharmacies through waste identification, stock management, transparency of financial reports, and revenue optimization. Strategic recommendations include staff training, sharia-based guidelines, digital technology, and policy support.
PERAN STRUKTUR MODAL: PENGARUH PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN BARANG KONSUMEN PRIMER DI BEI Idrawahyuni, Idrawahyuni; reski, Reski; Sahrullah, Sahrullah
Jurnal Akuntansi Vol 11, No 1 (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.v11i1.2355

Abstract

ABSTRAK Secara khusus penelitian ini menguji bagaimana struktur modal berperan sebagai variabel intervening yang mampu memoderasi pengaruh pertumbuhan penjualan dan profitabilitas terhadap harga saham perusahaan barang konsumsi primer yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019 sampai dengan 2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan struktur modal sebagai variabel antara. Data diperoleh melalui analisis laporan keuangan perusahaan, menggunakan data sekunder yang dipilih melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan dan profitabilitas berpengaruh terhadap struktur modal, namun pertumbuhan penjualan tidak berpengaruh signifikan terhadap harga saham. Di sisi lain, profitabilitas terbukti berpengaruh signifikan terhadap harga saham, sedangkan sedangkan struktur modal tidak berpengaruh signifikan terhadap harga saham. Selain itu, pertumbuhan penjualan maupun profitabilitas melalui struktur modal tidak berpengaruh terhadap harga saham.Kata kunci: Struktur modal, Pertumbuhan penjualan, Profitabilitas, Harga sahamABSTRACTSpecifically, this study examines how capital structure acts as an intervening variable that is able to moderate the effect of sales growth and profitability on the share price of primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) in the period 2019 to 2023. The method used in this study is a quantitative method with capital structure as an intermediate variable. Data obtained through analysis of the company's financial statements, using secondary data selected through purposive sampling method. The results showed that sales growth and profitability affect the capital structure, but sales growth does not significantly affect the stock price. On the other hand, profitability is proven to have a significant effect on stock prices, while capital structure has no significant effect on stock prices. In addition, sales growth and profitability through capital structure have no effect on stock price.Keywords: Capital structure, Sales growth, Profitability, Stock price
The Magnitude of Market Power between SCBs and SBUs: the Root Cause of Stagnancy of the Growth in Islamic Banking Industry and Spin-off Policy as its Solution Rayyani, Wa Ode; Abbas, Ahmad; Ayaz, Mohammad; Idrawahyuni, Idrawahyuni; Wahjono, Sentot Imam
IKONOMIKA Vol 7, No 1 (2022)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v7i1.13561

Abstract

This research aims to explore the magnitude of market power’s effect on the two types of Islamic banks consisting of Sharia Commercial Banks (SCBs) and Sharia Business Units (SBUs) and analyze the spin-off policy. Time-series data, obtained from the banks’ monthly financial statements, were used, and  the Lerner index under the level of price and cost was utilized. Independent samples t-test and correlation test were employed as additional tests to analyze data.  The starting point of the finding discloses that the mean difference of market power on two types of Islamic banking is significant. It indicates that the type of Islamic banks in Indonesia creates a disparity in the market power between SCBs and SBUs where SCBs show low power, otherwise SBUs is in high power value. A high-power magnitude gained by SBUs continues to be absorbed by the conventional bank as its parents. This process leads the growth of conventional banks to increase greater in the banking industry, while the growth of Islamic banks is stagnant. The additional finding discloses that when the SBU undertakes the spin-off, Islamic banking in Indonesia tends to capture a greater power in the national banking industry.
AKUNTABILITAS PENGELOLAAN ANGGARAN PEMBANGUNGAN DESA (Studi Kasus Pada Desa Saruran Kabupaten Enrekang) Idrawahyuni, Idrawahyuni
JSAP : Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.19-24.2020

Abstract

This study aims to determine how Accountability Management of Village Development Budget in Saruran Village, Enrekang Regency. This research was conducted at the Saruran Village Office using analysis of effectiveness ratios and efficiency ratios. This type of research is quantitative descriptive. Where data collection used is interview and documentation techniques. The data processed in this study is the report of the Realization of the Village Development Budget in Saruran Village, Enrekang Regency. Data Analysis Techniques used are the Effectiveness Ratio and Efficiency Ratio. The results showed that the efficiency can be said to be very efficient because it produces a ratio level of less than 60%. This means that the Saruran Village Government of Enrekang Regency has been able to realize revenue and budget receipts well.
Building Fiscal Awareness among Thai High School Students: A Participatory Action Research Experience Mediaty, Mediaty; Mas’ud, Anis Anshari; Idrawahyuni, Idrawahyuni; Rayyani, Wa Ode; Nurhalija, Nurhalija; Nurwazaila, Nurwazaila; Yusuf , Yusfi Tsabita Nanda; Farman, Safril; Lestari, Nurma
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1561

Abstract

This study addresses the limited fiscal awareness among high school students and explores how a participatory approach can foster a better understanding of public budgeting concepts. A one-day community service program was conducted on May 17, 2025, at Sangkhom Islam Wittaya School, Hatyai, Thailand, involving 27 students and several teachers. The program was facilitated by four lecturers and four students from three universities in South Sulawesi, Indonesia: Hasanuddin University, West Sulawesi University, and Muhammadiyah University of Makassar. Using a modified Participatory Action Research (PAR) approach as the educational method, the activity was structured into planning, action, and reflection stages, incorporating interactive workshops, group discussions, and simulated budget allocation exercises. Data were collected through facilitator observations, student responses, and feedback. Findings indicate that students demonstrated an increased understanding of how public resources are managed and the importance of fiscal transparency. This article concludes that experiential and collaborative methods such as PAR are effective in fostering fiscal awareness among youth.
Dampak Stock Split Terhadap Likuiditas Saham Pada Perusahaan Yang Terdaftar Di BEI Tahun 2016-2020 Muchran, Muchriana; Imma, Nurhikma; Idrawahyuni, Idrawahyuni
Jurnal Ilmiah Akuntansi Manajemen Vol. 5 No. 1 (2022): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v5i1.1959

Abstract

Tujuan dari penelitian ini yaitu untuk menguji bagaimana dampak pemecahan saham pada likuiditas saham di perusahaan yang tercatat di Bursa Efek Indonesia dari tahun 2016-2020. Sampel penelitian digunakan metode purposive sampling. Dari metode tersebut, diambil 57 perusahaan menjadi sampel penelitian. Metode dokumentasi dan studi pustaka merupakan metode yang dugunakan dalam pengumpulkan data. Dalam menguji hipotesis penelitian, peneliti menggunakan uji wilcoxon signed ranks sampel test untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa likuiditas saham baik sebelum maupun sesudah stock split tanpa ditemukan selisih beda yang signifikan. Hal ini memperjelas bahwa pemecahan saham tidak berdampak pada likuiditas saham.Tujuan dari penelitian ini yaitu untuk menguji bagaimana dampak pemecahan saham pada likuiditas saham di perusahaan yang tercatat di Bursa Efek Indonesia dari tahun 2016-2020. Sampel penelitian digunakan metode purposive sampling. Dari metode tersebut, diambil 57 perusahaan menjadi sampel penelitian. Metode dokumentasi dan studi pustaka merupakan metode yang dugunakan dalam pengumpulkan data. Dalam menguji hipotesis penelitian, peneliti menggunakan uji wilcoxon signed ranks sampel test untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa likuiditas saham baik sebelum maupun sesudah stock split tanpa ditemukan selisih beda yang signifikan. Hal ini memperjelas bahwa pemecahan saham tidak berdampak pada likuiditas saham.
Implementation of Government Accounting Standards No. 07 and Management of Fixed Assets at the Regional Asset Financial Management Agency of Gowa Regency Febrianti, St Maimuna; Idrawahyuni, Idrawahyuni; Wahyuni, Wahyuni
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.81

Abstract

Purpose – This study aims to analyze the implementation of Government Accounting Standards No. 07 and Fixed Asset Management at the Regional Asset Financial Management Agency of Gowa Regency. Design/methodology/approach – This research uses a qualitative research method with a focus on the implementation of Government Accounting Standards and Fixed Asset Management. Findings – The results of this study indicate that the implementation of SAP No. 07 has been carried out in accordance with applicable provisions, but there are still technical obstacles, such as the lack of integration of the Electronic Regional Property (E-BMD) asset recording system with the Regional Government Information System (SIPD) regional financial system, as well as limited human resources in the implementation of asset inventory and assessment. Fixed asset management has been running according to regulations but its implementation in the field is still not optimal. Originality - This research lies in an in-depth study of the application of Government Accounting Standards by linking it to Fixed Asset Management. Keywords: GSAP No.07, Fixed Asset, SIPD, E-BMD, BPKAD
STRENGTHENING THE ROLE OF VILLAGES THROUGH PARTICIPATORY RURAL APPRAISAL METHOD TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS Rayyani, Wa Ode; Idrawahyuni, Idrawahyuni; Wahyuni, Nia; Salam, Silviana
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.21943

Abstract

Abstract: This community service aims to strengthen the village in achieving SDGs. The strengthening focuses on two aspects: empowering the rural community's economy and increasing the community's understanding of the importance of education. This activity takes place in Desa Balangtanaya, Kecamatan Polombangkeng Utara, Kabupaten Takalar, Sulawesi Selatan. PRA approach is utilized as the method for this activity, which is a participatory approach used in community-based development in rural areas. The PRA method involves three stages: (a) direct observation; (b) FGD; and (c) guidance and mentoring for one month. The benefits of this community service include strengthening the village's economy and improving the community's knowledge of education. The partners in this activity are the Balangtanaya Village community, consisting of 30 participants including Bumdes managers, PKK women, and community members. Evaluation is conducted through direct monitoring, interviews, and analysis of activity outcomes. The achieved results include a 20% increase in education knowledge (softskill) and a 15% increase in the village's economic value (hardskill).
Penguatan SDM Berbasis Talent Management Approach yang dapat Meningkatkan Kapasitas, Kreativitas, dan Keberlanjutan Kewirausahaan Kader Muhammadiyah Andayaningsih, Sri; Adiningrat, Andi Arifwangsa; Idrawahyuni, Idrawahyuni; Fitrianti, A.Nur
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i5.11106

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan memperkuat kapasitas SDM kader Muhammadiyah melalui pendekatan Talent Management untuk meningkatkan kreativitas dan keberlanjutan kewirausahaan. Kegiatan dilaksanakan di SMA Muhammadiyah Sungguminasa Gowa dengan melibatkan unsur PCM, guru, siswa, dan kader Muhammadiyah. Metode kegiatan meliputi pemetaan potensi, penyampaian materi, diskusi, dan pendampingan awal. Empat materi utama yang diberikan mencakup strategi Talent Management, literasi keuangan dan pencatatan arus kas digital, penyusunan SOP produksi serta inovasi produk, dan pemanfaatan sistem informasi untuk konten digital, promosi media sosial, serta marketplace. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap pengelolaan potensi diri, produksi, keuangan, dan pemasaran digital. Kegiatan ini juga mendorong peserta untuk mengembangkan pola pikir wirausaha yang lebih kreatif, adaptif, dan produktif. Dengan demikian, pendekatan Talent Management dapat menjadi strategi pemberdayaan SDM Muhammadiyah dalam membangun kewirausahaan berkelanjutan.
Co-Authors Abbas, Ahmad Adiningrat, Andi Arifwangsa Andayaningsih, Sri Asmasary, Andi Arwinny Ayaz, Mohammad Farman, Safril Febrianti, St Maimuna Fitrianti, A.Nur Imma, Nurhikma Lestari, Nurma Masud, Anis Anshari Mediaty Nurhalija, Nurhalija Nurjanna Nurjanna Nurwazaila, Nurwazaila Reski, Reski Ruhayu, Yuyu Rustan, Rustan Sahrullah, Sahrullah Salam, Silviana Sentot Imam Wahjono Sheila Kusumaningrum Syamsuddin Syamsuddin Wa Ode Rayyani wahyuni wahyuni Wahyuni, Nia Yusuf , Yusfi Tsabita Nanda