Claim Missing Document
Check
Articles

Found 14 Documents
Search

PEMBERDAYAAN IBU-IBU PKK DALAM KEGIATAN KERAJIANAN TANGAN ECENG GONDOK Arniati Arniati; Muryani Arsal; Warda Warda; A. Nur Fitrianti; Asdar Asdar
KOMMAS: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021): KOMMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : KOMMAS: Jurnal Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.473 KB)

Abstract

ABSTRAKPermasalahan yang dialami oleh mitra PKM adalah minimnya sumber daya manusia yang ahli dalam mengolah eceng gondok  untuk membuat kerajinan tangan yang berbahan eceng gondok. dan pemasaran produk kerajinan tangan eceng gondok masih bersifat lokal (Kota Makassar). Tujuan kegiatan untuk meningkatan taraf ekonomi atau kesejahteraan ibu-ibu PKK dan masyarakat di Kelurahan Sambung Jawa Kecamatan Mamajang Kota Makassar melalui pendekatan ilmu pengetahuan yang sesuai dengan amanat Tri darma perguruan tinggi. Untuk mencapai tujuan tersebut ditempuh melalui metode pembelajaran andragogik yang lebih menekankan pada pelatihan teknis (praktek), mulai dari keterampilan desain produk, teknis produksi sampai pada sistem manajemen pemasaran produk. PKM tersebut adalah membantu para ibu-ibu PKK dan masyarakat baik dalam penyediaan enceng gondok sebagai bahan anyaman beserta aksesorisnya maupun sejumlah peralatannya untuk penunjang pembuatan produk, sehingga desain produk yang ditawarkan bisa terlaksana sesuai dengan harapan, berkualitas serta berciri khas sehingga bisa bersaing dipasaran.Kata kunci: Kata Kunci: Eceng Gondok, Ibu-ibu PKK, KesejahteraanABSTRACTThe problem experienced by PKM partners is the lack of skilled human resources in processing water hyacinth to make handicrafts made from water hyacinth. and marketing of water hyacinth handicraft products is still local (Makassar City). The purpose of the activity is to improve the economic level or welfare of PKK mothers and the community in the Java Connect Village, Mamajang District, Makassar City through a scientific approach that is in accordance with the mandate of Tri Dharma Perguruan Tinggi. To achieve this goal, it is pursued through the andragogic learning method which emphasizes technical training (practice), starting from product design skills, production techniques to product marketing management systems. The PKM is to help PKK mothers and the community both in providing water hyacinth as a woven material and its accessories as well as a number of equipment to support product manufacture, so that the product design offered can be carried out according to expectations, with quality and distinctive so that it can compete in the market. Keywords: Water Hyacinth, PKK mothers, welfare
The Effect Of Financial Literacy On The Lifestyle Of Gen-Z Accounting Students Unismuh Makassar Sitti Syaharana; Muryani Arsal; Hasanuddin , Hasanuddin
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.66

Abstract

This research aims to examine the influence of financial literacy on the lifestyle of Gen-Z Unismuh Makassar accounting students. This research uses quantitative methods. The sample in this study took 2020 Accounting Students from the Faculty of Economics and Business, Muhammadiyah University of Makassar.This research data was obtained from a questionnaire (primary data). The research results from data processed using SPSS 26 statistical calculations. Based on the partial SPSS 26 output results, the financial literacy research results obtained a tcount of 5.145 while the ttable was 1.995, meaning that t_count was 5.145 > t_table 1.995. This indicates that financial literacy has a positive and significant influence on the lifestyle of Gen-Z Accounting Students. The suggestion from this research is for Accounting Students at the Faculty of Economics and Business, Muhammadiyah University of Makassar to further improve their understanding and abilities in Financial Literacy towards their limited lifestyle so that it is better and for future researchers it is hoped that they can add other indicators and variables.
Analysis of the Implementation of Islamic Boarding School Accounting in Preparing and Presenting Financial Reports at Tarbiyah Takalar Islamic Boarding School Middle School Nur Fadillah Safitri; Muryani Arsal; Mira, Mira
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.79

Abstract

The aim of this research is a descriptive qualitative type of research with the aim of finding out the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at the Tarbiyah Takalar Islamic Boarding School Middle School. This sample was taken from Tarbiyah Takalar Islamic Boarding School Middle School. The type of data used in this research is descriptive qualitative data obtained from interviews related to the problem under study. Data collection was carried out by interviews, observation and documentation. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research uses narrative methods, data reduction, data presentation and drawing conclusions. Based on the results of data research using interviews regarding the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at Tarbiyah Takalar Islamic Boarding School Middle School which has been discussed in the previous chapter, the author draws an important conclusion, namely that the financial reports of Tarbiyah Takalar Islamic Boarding School Middle School are not in accordance with Islamic boarding school accounting guidelines. have not identified the assets, liabilities and net assets owned by the Islamic boarding school and the preparation and presentation of the financial reports of the Tarbiyah Takalar Islamic Boarding School are not in accordance with ISAK 35.
Application of the Ijarah Agreement in Al-Badar Syariah Hotel Room Rental in Makassar Risna Aulia; Muryani Arsal; Muhammad Khaedar Sahib
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.95

Abstract

The aim of this research is a qualitative type of research with the aim of knowing the application and implementation of the ijarah (rental) contract at Al-Badar Hotel Syariah Makassar. The Ijarah contract is a rental contract entered into by both parties to the agreement between the mu'ajir (the person who rents) and the musta'jir (the person who rents) both parties benefit from the replacement of the rent. And also this research aims to determine the compatibility of the ijarah (lease) agreement with the DSN-MUI Fatwa regarding Ijarah. The method used in collecting data was obtained from interviews and documentation. The data sources used are primary data and secondary data. This type of research includes field research. The results of the research obtained are that the implementation of the ijarah contract for renting rooms at the Al-Badar Syariah Makassar hotel is carried out based on an agreement between both parties, namely between the hotel (receptionist) and the room renter by paying the rent to the hotel according to the price agreed upon by both parties. both parties. And the suitability of the ijarah agreement for renting Al-Badar Syariah Makassar hotel rooms is in accordance with the DSN-MUI Fatwa regarding ijarah with the fulfillment of the pillars and conditions of ijarah.
FINANCIAL PERFORMANCE ANALYSIS OF PT. INDORITEL MAKMUR INTERNATIONAL TBK, ON THE INDONESIAN STOCK EXCHANGE Ismah1), Muryani Arsal 2) Nasrullah3) Ismah, Ismah; Muryani Arsal; Nasrullah, Nasrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.152

Abstract

The aim of this research is to determine the comparison of financial performance as measured through financial ratio analysis, which consists of: Liquidity Ratios With Indicators Current Ratio, Cash Ratio,Working Capital To Asstes, Solvency Ratios With Indicators Debt Ratio,Debt Ratio, Debt To Equity Ratio, Activity Ratios With Indicators Total Asset Turnover, Receivable Turnover, Working Capital Turnover, And Profitability Ratios With Profit Indicators, Margin. Return On Investment, Return On Equity. The objek of research is PT. Indoritel Makmur Internasional Tbk. The type of research carried out is quantitative. The results of this research show the financial performance of PT. Indoritel Makmur Internasional, Tbk on the indonesia stock exchange 2019-2023. The liquidity value decreases, the solvency ratio value decreases, the activity ratio decreases, the profitability ratio is constant. The results of this research can be used by PT. Indoritel Makmur Internasional, Tbk to evaluate financial performance, espacially those experiencing decline.
THE EFFECT OF PROFITABILITY, LEVERAGE AND COMPAY SIZE ON COMPANY VALUE IN THE BANKING SECTOR THAT GO PUBLIC IN INDONESIA STOCK EXCHANGE (IDX) PERIOD 2020-2022 Hardianti; Muryani Arsal; Muchriana Muchran
Jurnal Media Akademik (JMA) Vol. 2 No. 2 (2024): JURNAL MEDIA AKADEMIK Edisi Februari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i2.152

Abstract

The study aims to examine the effect of Profitability, Leverage and Company Size on Company Value in the Banking Sector that Go Public in Indonesia Stock Exchange (IDX) period 2020- 2022. This study uses a quantitative method that aims to see the relationship between variables. The data collection technique used is documentation. The population in the financial statements of the Banking Sector that Go Public in Indonesia Stock Exchange (IDX). And the sample is financial statements of the Banking Sector that Go Public in Indonesia Stock Exchange (IDX) for 3 (three) years calculated quarterly. The result of the research had tested classical assumption such as normality assumption, multicollinearity, and heteroscedasticity.by applying multiple linear regression techniques in the process of data analysis. The result showed that partially profitability (ROA), Leverage (DER) didn’t influence on the Company value and Size Company influence on the Company Value.
Macroeconomic Impacts on Profit Growth in Indonesian Islamic Banking Muryani Arsal; Sri Nurpiana Arta; Aulia Nurazizah Putri Syarif; Detri Heri Gemita
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/r4ccsv79

Abstract

This study investigates the effect of inflation, exchange rates, and GDP on the profit growth of Indonesian Islamic banking firms. Islamic banks operate under a profit-sharing model, differentiating them from conventional banks, which are more susceptible to interest-based fluctuations. Using quantitative analysis, this study collected secondary data from the Indonesia Stock Exchange and Bank Indonesia to assess profit growth and macroeconomic variables. Regression analysis and diagnostic tests were performed to evaluate the relationship between these macroeconomic factors and profit growth. The results reveal that inflation, exchange rates, and GDP  do not significantly affect profit growth in Indonesian Islamic banks. This outcome suggests that Islamic banks may exhibit a natural resilience against common economic pressures due to their unique profit-sharing structure. Unlike conventional banks, Islamic banks appear less influenced by fluctuations in inflation or currency values, providing a potential advantage in emerging markets characterized by economic volatility. The findings imply that Islamic banks offer stability for investors and policymakers during periods of macroeconomic uncertainty. This study contributes to the literature on Islamic banking by offering empirical insights into how macroeconomic factors interact differently with profit growth in this sector. Future research could extend this analysis to conventional banks for comparative insights or explore additional variables affecting Islamic banks' performance over longer time horizons.
Analisis Pendapatan Petani Bawang Merah Di Desa Masalle Kecamatan Masalle Kabupaten Enrekang Arniati; Muhammad Ikram Idrus; Muryani Arsal; Iis
JUMABI: Jurnal Manajemen, Akuntansi dan Bisnis Vol 1 No 2 (2023): JUMABI : JULI
Publisher : CV. Eureka Murakabi Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56314/jumabi.v1i2.144

Abstract

Penelitian ini bertujuan untuk menganalisis dan memahami pengaruh harga jual, biaya produksi, dan jumlah produksi terhadap pendapatan petani bawang merah di Desa Masalle Kecamatan Masalle Kabupaten Enrekang. Penelitian menggunakan data primer dan data dikumpulkan melalui instrument kuesioner dari sebanyak 50 responden. Metode analisisnya adalah dengan pendekatan kuantitatif yaitu regresi linear berganda yang pengolahan datanya dibantu oleh program SPSS. Hasil penelitian menunjukkan bahwa bahwa harga jual berpengaruh positif dan signifikan terhadap pendapatan petani bawang merah dengan tingkat kepercayaan 95%. Biaya produksi berpengaruh positif dan signifikan terhadap pendapatan petani bawang merah dengan tingkat kepercayaan 95%. Dan jumlah produksi berpengaruh positif dan signifikan terhadap pendapatan petani bawang merah dengan tingkat kepercayaan 95%. Dapat disimpulkan bahwa harga jual, biaya produksi dan jumlah produksi secara parsial berpengaruh positif dan signifikan terhadap pendapatan petani bawang merah di Desa Masalle Kecamatan Masalle Kabupaten Enrekang.
Muzara’ah Contract of Farmer Perspective Khalishah Ulfah; Muryani Arsal
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/032xxe97

Abstract

Muzara’ah profit-sharing is a system that involves an agreement between the landowner and the workers. This study aims to determine the implementation of the agreement between the landowner and the cultivator in the village of Bottopadang, District of Kahu. The research method used is a qualitative descriptive approach, with unstructured interview data collection techniques. The selection of respondents using purposive sampling with the number of respondents is 6 people as workers (farmers). The results showed that the sharing of muzara’ah profits that had occurred so far was carried out verbally, and generally the profit-sharing was carried out based on the agreement between the landowner and the workers with a proportion of 1/3 for the landowner and 2/3 for the workers, and even sometimes all the harvest was given to workers if the amount of crop was small. The application of muzara'ah has created trust, attitude of helping each other between the landowners and workers and helping the community's economy in the Bottopadang village
The Impact Of Fintech Growth On Banking In Indonesia Muryani Arsal; Arif Awal; Cut Putri Ikhtiar Arta; Risky Amelia
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.305

Abstract

Fintech is a new technology that allows financial institutions to harness the potential of blockchain and improve the security and transparency of the financial services it provides. The aim of this research is to determine the impact of the growth of financial technology (FINTECH) on banking performance in Indonesia. A qualitative approach is used to understand the impact and role of fintech in banking development. The results of the analysis show that fintech has a positive and significant impact on the performance of banks listed on the Indonesia Stock Exchange. As a step forward, banking in Indonesia needs to continue to innovate, adapt to new technology, and strengthen regulations that support the fintech industry. Collaboration between the banking and fintech sectors, as well as improving security systems and data protection, will be key to maintaining the integrity and digital financial ecosystem.