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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar KOMMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Economic Research and Financial Accounting Jurnal Media Akademik (JMA) Indonesian Journal of Management and Accounting (IJMA) Jurnal Manajemen, Akuntansi dan Bisnis IECON: International Economics and Business Conference Masterpiece Journal Society Service Insight Jurnal Ilmiah Manajemen Dan Kewirausahaan International Journal of Economics and Management Research
Muryani Arsal
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice 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.
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): : 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
Masterpiece 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.
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.
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.  
Literasi Pegawai Bapenda pada Wajib Pajak di Kabupaten Gowa Sakia Putri Samsul; Andi Kartika Kusnasriyanti; Muryani Arsal
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7491

Abstract

This study examines how regulatory, communicative, and digital literacy among employees of the Gowa Regional Revenue Agency influences tax service quality and taxpayer compliance. A phenomenological qualitative approach was applied through interviews, observations, and document reviews involving employees and taxpayers. The findings indicate that uneven regulatory literacy, varying communication skills, and limited digital literacy contribute to inconsistent services. The study highlights the need to strengthen employee competencies as an implication for improving regional tax service quality.
KUALITAS LAPORAN KEUANGAN DAN KEPUTUSAN INVESTASI Muryani Arsal; Nur Enggelita; Rosyada Haerunnisa; Tiara Aristia
Indonesian Journal of Management and Accounting (IJMA) Vol. 6 No. 1 (2025)
Publisher : Alma Ata University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).%p

Abstract

Kualitas laporan keuangan merupakan faktor penting yang memengaruhi pengambilan keputusan investasi. Penelitian ini bertujuan untuk mengeksplorasi hubungan antara kualitas laporan keuangan dan efisiensi keputusan investasi. Dengan menggunakan tinjauan literatur sebagai metode utama, penelitian ini mengidentifikasi aspek-aspek penting dari kualitas laporan keuangan, termasuk akurasi, relevansi, kejelasan, dan keandalan informasi. Hasil analisis menunjukkan bahwa laporan keuangan yang berkualitas tinggi mampu mengurangi asimetri informasi, meningkatkan transparansi, dan memperkuat kepercayaan investor. Efisiensi investasi tercapai melalui penghindaran over-investment dan under-investment, yang berkontribusi pada alokasi sumber daya yang optimal dan pencapaian nilai investasi maksimum. Namun, penelitian juga menemukan bahwa faktor eksternal, seperti kondisi pasar dan strategi perusahaan, dapat memoderasi pengaruh kualitas laporan keuangan terhadap keputusan investasi. Temuan ini memberikan kontribusi bagi literatur akademis dan menjadi referensi bagi praktisi serta pengambil keputusan investasi dalam menciptakan lingkungan investasi yang transparan dan efisien.
DAMPAK GLOBALISASI TERHADAP PRAKTIK AKUNTANSI: IFRS, KONVERGENSI STANDAR, DAN KOMPLEKSITAS PELAPORAN KEUANGAN Muryani Arsal; Sulvia Sulvia; Sri Wahyuni Anwar; Widya Wiranti
Indonesian Journal of Management and Accounting (IJMA) Vol. 6 No. 1 (2025)
Publisher : Alma Ata University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).97-104

Abstract

This study explores the effect of financial statement quality on investment efficiency in the context of globalization and the adoption of International Financial Reporting Standards (IFRS). Financial statement quality contributes 17.9% to investment efficiency, while other factors such as debt duration also play a role. Globalization drives the need for international accounting standards, with IFRS improving the transparency and comparability of multinational companies' financial statements. Despite the benefits, IFRS implementation in Indonesia faces challenges such as cultural differences and lack of understanding. The impact of globalization affects stakeholders who depend on financial statements for decision-making. Therefore, efforts in education and regulation are needed to create a more efficient and transparent reporting system.
PERAN TEKNOLOGI CLOUD DALAM TRANSPARANSI PELAPORAN KEUANGAN PADA UMKM Muryani Arsal; Reski Aulia; Evi Atriani; Sri Wahyuni
Indonesian Journal of Management and Accounting (IJMA) Vol. 6 No. 1 (2025)
Publisher : Alma Ata University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).29-37

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran teknologi cloud computing dalam meningkatkan transparansi pelaporan keuangan pada UMKM. Penelitian ini juga bertujuan untuk menganalisis kontribusi cloud computing dalam meningkatkan efisiensi operasional, keamanan data, dan pengambilan keputusan berbasis data, serta mengidentifikasi tantangan dan solusi implementasinya.   Penelitian ini menggunakan pendekatan kuantitatif melalui studi literatur (literature review). Data dikumpulkan dari publikasi ilmiah, jurnal, dan penelitian terdahulu antara tahun 2019-2024. Fokus penelitian adalah pada penerapan cloud computing dalam konteks akuntansi dan pelaporan keuangan dengan pendekatan sistematis terhadap hasil-hasil studi sebelumnya. Hasil penelitian menunjukkan bahwa adopsi cloud computing memberikan kontribusi signifikan pada efisiensi operasional, penghematan biaya, dan keamanan data keuangan. Teknologi ini memungkinkan akses data real-time, mendukung pengambilan keputusan strategis, serta meningkatkan fleksibilitas dan daya saing UMKM. Namun, penelitian juga mengidentifikasi tantangan seperti keterbatasan infrastruktur, risiko keamanan, dan kebutuhan pelatihan sumber daya manusia. Strategi yang tepat, regulasi yang mendukung, dan pengembangan keterampilan teknis menjadi kunci keberhasilan implementasi cloud computing.
Co-Authors A. Nur Fitrianti Amril Andi Kartika Kusnasriyanti Arif Awal Arniati Asdar Asdar Aulia Nurazizah Putri Syarif Chairul Ihsan Burhanuddin Cut Putri Ikhtiar Arta Detri Heri Gemita Evi Atriani Hardianti Harmin Darwis Hasanuddin , Hasanuddin Iis Ismah, Ismah Khalishah Ulfah Lince Bulutobing Mira Mira Muhammad Ikram Idrus Muhammad Khaedar Sahib Muhammad Nur Abdi Muhe, Arniati Mukminatim Nabir, Abd. Muhaemin Nasrullah Nasrullah Nur Biah Nur Enggelita Nur Fadillah Safitri Reski Aulia Risky Amelia Risna Aulia Rosyada Haerunnisa Sakia Putri Samsul SARAH SARAH Sitti Syaharana Sri Nurpiana Arta Sri Wahyuni Sri Wahyuni Anwar Sulvia Sulvia Tiara Aristia Ts. Shafinar Binti Ismail Warda Warda Widya Wiranti Zulkifli