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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Al-Kharaj: Journal of Islamic Economic and Business INVOICE : JURNAL ILMU AKUNTANSI KOMMAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Economic Research and Financial Accounting Jurnal Media Akademik (JMA) Jurnal Manajemen, Akuntansi dan Bisnis Agency Journal of Management and Business IECON: International Economics and Business Conference Masterpiece Journal Society Service Insight Sinergi : Jurnal Ilmiah Multidisiplin Jurnal Ilmiah Manajemen Dan Kewirausahaan International Journal of Economics and Management Research
Muryani Arsal
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Halal Tourism's Economic Effects: Accounting-Governance Framework for Emerging Markets Harmin Darwis; Muryani Arsal; Zulkifli
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5wj5d769

Abstract

The purpose of this study is to evaluate the economic impact of halal tourism through the integration of accounting and governance frameworks. Using a Systematic Literature Review (SLR) approach, the research synthesizes peer-reviewed literature across tourism, accounting, and governance to identify prevailing gaps in financial measurement and policy alignment. The methodology involved rigorous selection criteria, thematic coding, and structured content analysis of recent open-access academic publications. The results show that while the halal tourism sector has expanded significantly, it lacks frameworks for economic accountability and measurable governance outcomes. The study implies that integrating sharia-compliant accounting and institutional governance can improve transparency and policy effectiveness in halal tourism. The novelty of this research lies in its proposed conceptual model that bridges disciplinary boundaries, providing a foundational framework for future empirical validation.
Implementation of Pesantren Accounting in the Preparation and Presentation of Financial Statements at SMP Pesantren Tarbiyah Takalar Mira; Muryani Arsal; Nur Fadillah Safitri
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/7vsabr02

Abstract

This study investigates the implementation of pesantren accounting in the financial reporting practices of SMP Pesantren Tarbiyah Takalar. Using a descriptive qualitative design, the research aims to provide a comprehensive understanding of how pesantren accounting principles are applied within an Islamic educational institution. Data were collected through interviews, observations, and document analysis, utilizing both primary and secondary sources to ensure the validity and reliability of findings. The analysis process involved data reduction, data presentation, and conclusion drawing using narrative techniques. The findings reveal that the school’s financial statements are not fully compliant with pesantren accounting standards and do not meet the requirements of ISAK 35, which governs financial reporting for nonprofit organizations, including Islamic boarding schools. Significant gaps were identified in the classification of assets, liabilities, and net assets, resulting in incomplete and less transparent reporting. These findings highlight the need for capacity building and training in financial management to improve compliance with standardized accounting frameworks. Strengthening the preparation and presentation of financial reports is crucial for enhancing transparency, accountability, and stakeholder trust. This research contributes to the literature on Islamic accounting by providing empirical evidence on the challenges faced by pesantren-based institutions in adopting standardized financial reporting practices, supporting efforts to improve financial governance and the sustainability of Islamic education.
Factors Affecting Timeliness of Financial Reporting in Banks Listed on the Indonesia Stock Exchange Risky Amelia; Muryani Arsal; Chairul Ihsan Burhanuddin
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.304

Abstract

This study aims to analyze the effect of gearing ratio, profitability, company age, company size, and ownership structure on the timeliness of financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Timeliness of financial reporting is very important because it can affect investor decision making and market perception of company performance. This study uses a quantitative approach with the logistic regression analysis method. The sample consisted of 23 banking companies selected based on purposive sampling techniques and met the criteria for three years of observation, resulting in 69 observations. The results of the study showed that simultaneously the five independent variables affected the timeliness of financial reporting with a contribution of 50.9%. Partially, gearing ratio, company age, and ownership structure were shown to have a significant effect, while profitability and company size did not show a significant effect. This finding implies that the aspects of leverage, company maturity, and transparency of public ownership play an important role in increasing compliance with timely financial reporting.
Enhancing Financial Reporting Capacity for Community Waste Banks: An International Collaborative Community Engagement Program in Makassar, Indonesia Lince Bulutobing; Ts. Shafinar Binti Ismail; Muhammad Khaedar Sahib; Mukminatim; Abd. Muhaemin Nabir; Muryani Arsal
Masterpiace Journal Society Service Insight Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/z9x06142

Abstract

This community engagement program aims to strengthen the financial management capacity of community-based waste banks in Makassar City, Indonesia, through a structured training and mentoring initiative. Waste banks have emerged as an innovative approach to waste management by promoting community participation in waste sorting, recycling, and circular economic practices. However, many waste bank units continue to face significant challenges in preparing accurate and accountable financial reports due to limited knowledge of basic accounting, inconsistent record-keeping, and minimal use of digital tools. This program, implemented collaboratively by Universitas Teknologi MARA (UiTM) Malaysia and several universities in South Sulawesi under the International Association of Economic and Business, focuses on improving the competencies of waste bank managers in preparing simple financial statements aligned with fundamental accounting principles. The activities include needs assessment, training on cash flow records, balance sheets, and income statements, hands-on mentoring, and the introduction of basic digital accounting tools. The program also strengthens institutional accountability and enhances stakeholder trust, contributing to better financial governance within the waste bank ecosystem. Furthermore, the initiative supports the strategic goals of Makassar City in promoting community-based waste management and aligns with the Sustainable Development Goals (SDGs), particularly Goals 11, 12, and 17. The outcomes demonstrate increased financial literacy, improved reporting accuracy, and stronger collaboration between local communities, government institutions, and international academic partners. This program is expected to serve as a replicable model for community empowerment and sustainable environmental management.
Governance, Risk and Compliance in a Cutting-edge Perspective: Empirical Synthesis, Theoretical Gaps and Research Agendas Ridwan; Muh. Risnandar; Muryani Arsal
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8734

Abstract

This study aims to comprehensively examine the development of Governance, Risk, and Compliance (GRC) studies during the period 2013–2025 and identify inconsistencies in empirical findings, methodological fragmentation, and future research opportunities in the context of modern governance. Using a Systematic Literature Review (SLR) approach and thematic analysis, the study examined dozens of reputable articles from various international databases, including Scopus, ScienceDirect, Emerald Insight, Taylor & Francis, and Google Scholar. Literature selection was carried out through the PRISMA procedure, followed by the process of open coding, thematic synthesis, and mapping of the evolution trends of GRC research. The results show that the GRC literature is still fragmented and has not produced consistent conclusions about the influence of GRC on company performance and value. Empirical evidence shows that the results vary due to differences in GRC measurement instruments, unequal industry contexts, and inequality in the maturity level of GRC implementation across different organizations. Another important finding suggests that the integration of Governance, Risk, and Compliance (GRC) is still very limited, although these themes are increasingly relevant in modern corporate governance. This research contributes to formulating seven main research gaps and offers a future research agenda, including the development of the GRC Maturity Index, the Digital GRC Capability Model, conceptual integration of GRC–ESG, as well as the need for qualitative and mixed-methods approaches to understand the dynamics of GRC implementation in a more contextual and in-depth manner. These findings make an important theoretical contribution to strengthening the conceptual foundations of GRC as well as practical contributions for organizations looking to improve governance capabilities in the digital and sustainability-oriented era.
Literature Review: Implementasi E-Samsat Dan Peningkatan Penerimaan Pajak Kendaraan Bermotor Khusnul Khatimah; Muryani Arsal; Ismail Badollahi3
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The implementation of the e-Samsat system in Indonesia represents a strategic initiative in modernizing motor vehicle tax payments aimed at improving taxpayer compliance through digital accessibility. This article examines the impact of e-Samsat on motor vehicle tax compliance and regional revenue by synthesizing findings from 20 national and international scholarly articles. This study adopts a Systematic Literature Review (SLR) approach to identify, evaluate, and analyze empirical studies related to digital taxation systems, e-government, and public revenue performance. The results indicate that e-Samsat enhances payment efficiency, reduces administrative barriers, and strengthens public trust, contributing to an increase in motor vehicle tax revenue ranging from 15% to 30% in several regions. However, challenges such as limited digital literacy, infrastructure disparities, cybersecurity risks, and insufficient public socialization remain significant constraints. This study concludes that while e-Samsat effectively supports digital governance and fiscal performance, its sustainability depends on institutional reform, system integration, improved digital literacy, and robust data security frameworks.   Keywords: e-Samsat; motor vehicle tax; digital taxation; taxpayer compliance; e-government; public revenue.   Abstrak Implementasi sistem e-Samsat di Indonesia telah menjadi inisiatif penting dalam modernisasi pembayaran pajak kendaraan bermotor, bertujuan untuk meningkatkan kepatuhan wajib pajak melalui kemudahan akses digital. Artikel ini menganalisis pengaruh e-Samsat terhadap kepatuhan pajak kendaraan bermotor dengan mengintegrasikan kajian literatur terkini melalui analisis terhadap 20 jurnal nasional dan jurnal internasional. Hasil penelitian menunjukkan bahwa e-Samsat efektif dalam membangun kepercayaan dan memudahkan proses pembayaran, meskipun tantangan seperti kesadaran masyarakat masih perlu diatasi. Pendekatan kualitatif dan kuantitatif digunakan untuk mengkaji data dari berbagai sumber, termasuk jurnal nasional dan internasional. Kesimpulan menekankan perlunya sosialisasi lebih lanjut untuk optimalisasi sistem ini dalam konteks e-government di Indonesia.   Kata kunci: e-Samsat, pajak kendaraan bermotor, digitalisasi perpajakan, kepatuhan wajib pajak, E-Government, literatur review.
LITERASI KEUANGAN DAN INKLUSI KEUANGAN SISWA MADRASAH ALIYAH SUNGGUMINASA : STUDI KUALITATIF TEMATIK Nur Biah; Muryani Arsal
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.39822

Abstract

This study aims to examine students' understanding of financial concepts, financial management practices, access to financial services, barriers to financial inclusion, and the contribution of madrasahs in improving the financial literacy and awareness of students at Madrasah Aliyah Sungguminasa. This study uses a qualitative approach with thematic analysis, involving twenty students selected through purposive sampling. Data were obtained through in-depth interviews and group discussions to explore students' perceptions, experiences, and financial behaviors comprehensively. The findings show that students have understood basic financial concepts, such as saving, distinguishing between needs and wants, and using digital wallets. However, they have not mastered advanced financial concepts, particularly investment, risk, interest, and inflation. In terms of financial management, only a small percentage of students keep track of their cash flow, indicating unplanned and inconsistent financial practices. In addition, ownership of bank accounts as a formal financial service is still minimal, but the use of digital financial services is now increasingly widespread and accessible. The main barriers to financial inclusion include lack of knowledge, limited identity documents, minimal parental guidance, and financial education that is not yet applicable. The role of madrasahs through economic education and OSIM activities is considered to have a positive impact, but their implementation is still dominated by theoretical aspects. This study emphasizes the need for continuous practice-based financial education to improve students' financial competence and engagement so that they are better prepared to face the realities of the modern economy.
Company Liquidity and Share Prices: Empirical Evidence in the Coal Mining Sub Sector in Indonesia Irpan; Muryani Arsal; Ismail Badollahi
Agency Journal of Management and Business Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the effect of corporate liquidity, proxied by the Current Ratio (CR), on stock prices in coal mining sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The research is motivated by the strategic importance of the coal industry in Indonesia and the increasing reliance of investors on financial performance indicators in making investment decisions, particularly in the post-COVID-19 economic recovery phase. This study adopts a quantitative approach with an explanatory research design, utilizing secondary data derived from annual financial statements and stock price records. The sample consists of eight companies selected through purposive sampling, resulting in 24 firm-year observations. Data analysis was conducted using simple linear regression, preceded by classical assumption tests including normality and heteroskedasticity tests. The empirical results indicate that the Current Ratio has a positive and statistically significant effect on stock prices, suggesting that higher liquidity enhances investor confidence and firm valuation in the capital market. These findings are consistent with the signaling theory and the semi-strong form of the Efficient Market Hypothesis, which posit that publicly available financial information is rapidly reflected in stock prices. However, this study is limited by its relatively small sample size and the use of a single independent variable. Future research is recommended to incorporate additional financial and macroeconomic variables and apply panel data techniques to provide more comprehensive and robust findings.
Literature Review: Effectiveness of Management of School Operational Assistance Funds Budi Mawan Aris; Muryani Arsal; Ismail Badollahi
Agency Journal of Management and Business Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The management of School Operational Assistance (BOS) funds serves as a primary pillar in financing primary and secondary education in Indonesia. Although budget allocations continue to increase, management effectiveness still faces challenges regarding transparency, timeliness, and its impact on the quality of learning. Objective: Therefore, this study aims to examine the effectiveness of BOS fund management in schools through a systematic literature review. Methods: This research employs the Systematic Literature Review (SLR) method as a qualitative approach. Data were collected from various journals and articles published between 2020 and 2025. Findings: The findings indicate that the effectiveness of fund management is significantly influenced by the digitalization of reporting systems (such as ARKAS), the managerial competence of school principals, and the level of school autonomy. International literature emphasizes that financial effectiveness must ultimately lead to improved student achievement, whereas domestic literature still focuses heavily on administrative compliance. Conclusion: The primary constraints consistently identified include delays in fund disbursement and low community participation in oversight. Furthermore, regulatory changes and human resource limitations remain major challenges affecting the overall effectiveness of BOS fund management.
Pengaruh Pemanfaatan Fintech dan Kemudahan Akses Bayar terhadap Penggunaan PLN Mobile pada PT PLN (Persero) UP3 Makassar Selatan Sarah Sarah; Muryani Arsal; Muhammad Nur Abdi
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6844

Abstract

The development of digital technology has encouraged PT PLN (Persero) to continuously improve service quality through the PLN Mobile application integrated with financial technology (fintech). This study aims to analyze the effect of fintech utilization and ease of payment access on the use of the PLN Mobile application at PT PLN (Persero) UP3 Makassar Selatan. This research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to PLN Mobile users and analyzed using multiple linear regression. The results indicate that fintech utilization and ease of payment access have a positive and significant effect on the use of the PLN Mobile application, both partially and simultaneously. These findings suggest that convenience, security, and the effectiveness of digital payment services are important factors in increasing customers’ interest and intensity in using the PLN Mobile application. Furthermore, the integration of responsive and easily accessible digital services strengthens customer trust in application-based payment systems. This study is expected to serve as a reference for the company in developing more innovative, efficient, and customer-oriented digital service strategies in a sustainable manner.  
Co-Authors A. Nur Fitrianti Amril Arif Awal Arniati Asdar Asdar Aulia Nurazizah Putri Syarif Budi Mawan Aris Chairul Ihsan Burhanuddin Cut Putri Ikhtiar Arta Detri Heri Gemita Hardianti Harmin Darwis Hasanuddin , Hasanuddin Iis Irpan Ismah, Ismah Ismail Badollahi Ismail Badollahi3 Khalishah Ulfah Khusnul Khatimah Lince Bulutobing Mira Mira Mira Muh. Risnandar Muhammad Ikram Idrus Muhammad Khaedar Sahib Muhammad Nur Abdi Muhe, Arniati Mukminatim Nabir, Abd. Muhaemin Nasrullah Nasrullah Nur Biah Nur Fadillah Safitri Ridwan Risky Amelia Risna Aulia SARAH SARAH Sitti Syaharana Sri Nurpiana Arta Ts. Shafinar Binti Ismail Warda Warda Zulkifli