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All Journal Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Ilmiah Akuntansi Manajemen Abdi Masyarakat Moneta: Jurnal Manajemen & Keuangan Syariah Riwayat: Educational Journal of History and Humanities Horizon: Indonesian Journal of Multidisciplinary FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Aktsar: Jurnal Akuntansi Syariah
Frihatni, Andi Ayu
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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METODE DOLLAR COST AVERAGING (DCA) PADA INVESTASI SAHAM DI BURSA EFEK INDONESIA Akbar, Muhammad Ali; Semmaun, Syahriah; Frihatni, Andi Ayu
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 1 No 1 (2022): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.982 KB) | DOI: 10.35905/moneta.v1i1.3215

Abstract

Penelitian ini bertujuan untuk mengetahui metode Dolllar Cost Averaging pada instrumen saham dan melakukan analisis terhadap investasi Dollar Cost Averaging menggunakan analisis manajemen keuangan Syariah. Penelitian ini menggunakan data deskriptif kuantitatif dan dalam mengumpulkan data menggunakan teknik dokumentasi berupa data harga saham PT Bank Rakyat Indonesia Tbk periode tahun 2016-2021. Hasil penelitian ini menunjukkan bahwa melakukan investasi di PT Bank Rakyat Indonesia Tbk dengan menggunakan metode Dollar Cost Averaging dalam 6 tahun atau selama 72 bulan, pada tahun 2016-2021 dengan modal investasi Rp. 2.000.000 dalam 1 bulan dengan total Rp. 144.000.000 selama 6 tahun. Total Lembar saham yang diperoleh sebanyak 45.100 lembar dalam hitungan lot yaitu sebanyak 451 lot. Apabila dilakukan penjualan saham, perolehan investasi menggunakan metode DCA selama 6 tahun (2016-2021), dengan harga jual yang dilihat dari bulan desember yaitu 4.080/lembar dapat memperoleh hasil Rp. 184.089.400 Jadi total keuntungan yang diperoleh selama 6 tahun melakukan investasi menggunakan metode Dollar Cost Averaging pada PT Bank Rakyat Indonesia Tbk yaitu Rp. 40.089.400 atau 27,84% dari modal melakukan investasi. Hal ini menunjukan bahwa metode Dollar Cost Averaging efektif digukan. Berdasarkan analisis manajemen keuangan syariah dalam melakukan investasi di Bursa Efek Indonesia pada PT Bank Rakyat Indonesia menggunakan metode Dollar Cost Averaging dengan metode investasi yang sesuai dengan prinsip islam karena investasi merupakan anjuran bagi islam karena terdapat kepentingan umat. Namun perusahaan pada penelitian ini tidak sesuai pada prinsip syariah karena terdapat unsur riba dalam transaksinya dan tidak terdaftar kedalam Indeks Saham Syariah Indonesia (ISSI)
Faktor-Faktor Yang Mempengaruhi Kinerja Manajer Perhotelan Pada Masa Pandemi Covid-19 Di Parepare Sulawesi Selatan Sudirman, Irmayanti; Frihatni, Andi Ayu; Mandacan, Frengky; Sundari, Sri
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 3 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v5i3.2137

Abstract

This research aims to analyze promotion costs and quality of service to the performance of managers during the COVID-19 pandemic. This type of research is quantitative conducted at Parepare, South Sulawesi. The sample of the research was all hotels in Parepare of 25 hotels. The data analysis used is a multiple regression. The result of this research discloses that promotional costs and service quality affect the hotel manager performance in Parepare. Another result discloses that promotional costs have more effect on hotel revenue compared to the quality of hotel services quality. This is because promotion costs are the costs incurred for the activities carried out by the hotel to increase room service and to create other service products. The results of this study are expected to contribute to the hotel sector in increasing revenues during the pandemic.
PREPARING FINANCIAL STATEMENTS FOR MSEs: THE COACHING ASSISTANCE IN ULU SADDANG VILLAGE OF SOUTH SULAWESI Frihatni, Andi Ayu; Faisal, Andi; Yassin, Muhammad; Amaliyah, Umi; Wulandari, Yusma
Abdi Masyarakat Vol 4, No 2 (2022): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v4i2.4038

Abstract

This community service helps and guides individuals or small entrepreneurs, especially micro and small enterprises (MSEs) Ulu Saddang Village, Lembang District, Pinrang Regency. This study aims to describe the community program. The method of this community uses Participatory Action Research. Some approaches are classical form with a discussion, question and answer, and simulation with the intention that the material which can be well received by society. It is hoped that after this service program, the participants will have knowledge and insight as small entrepreneurs who are skilled in managing finances and also find opportunities to increase family finances as a provision to improve their standard of living to be better.
Analisis Perbandingan Pendapatan Pedagang Pakaian Tradisional dengan Pendapatan Bisnis Online Frihatni, Andi Ayu
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.v5i1.1980

Abstract

Penelitian ini bertujuan untuk menganalisis pendapatan pedagang pakaian tradisional dan pendapatan bisnis online mahasiswa. Penelitian ini adalah kuantitatif dengan melakukan survei pedagang tradisional dan mahasiswa yang berbisnis online. Teknis analisis data menggunakan uji beda Uji Mann Whitney. Hasil penelitian menemukan bahwa perbedaan antara pendapatan pedagang tradisional dan pendapatan bisnis online mahasiswa terbukti signifikan pada level 0.001. Hasil lanjutan penelitian mengungkapkan bahwa terjadi peningkatan omset pada pendapatan mahasiswa yang berbisnis online. Kehadiran bisnis online yang dibuat oleh mahasiswa secara umum berdampak pada penurunan omset pedagang di pasar Lakessi. Terjadinya peralihan sistem pemasaran, membuat pendapatan mahasiswa yang berbisnis online jauh lebih menguntungkan selama pandemi. Perkembangan bisnis online mendorong persaingan pasar bagi kalangan pedagang di pasar tradisional. Namun terhadap produk – produk yang sifatnya sekunder seperti pakaian, pedagang mengeluhkan menurunnya angka penjualan. Oleh karena itu, perkembangan teknologi sangat menguntungkan generasi millennial yang sehari-harinya akrab dengan gadget. Melaui gadget, generasi millennial dapat mengakses dan mengupgrade perkembangan teknologi yang terjadi saat ini dan juga menjadi pemain di dalamnya.
ANALISIS KINERJA KEUANGAN PERHOTELAN AKIBAT PANDEMI COVID-19 Frihatni, Andi Ayu; Sudirman, Irmayanti; Mandacan, Frengky
Jurnal Ilmiah Mandala Education (JIME) Vol 7, No 3 (2021): Jurnal Ilmiah Mandala Education
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v7i3.2125

Abstract

Penelitian ini bertujuan untuk menganalisis dampak pandemi COVID-19 terhadap kinerja keuangan  perhotelan sebelum dan selama pandemi COVID-19.  Jenis penelitian ini adalah kuantitatif deskriptif yang dilakukan di Parepare Sulawesi Selatan. Sampel penelitian adalah seluruh hotel di Parepare sebanyak 25 hotel. Data laporan pendapatan dianalisis secara komparatif. Temuan hasil penelitian ini adalah adanya penurunan pendapatan hotel akibat pandemi COVID-19 yang berada di kisaran 13%-49%. Hasil penelitian ini berkontribusi terhadap dampak pandemi yang mempengaruhi sektor perhotelan di daerah. Ini menjadi bukti empiris bahwa kinerja keuangan sektor jasa perhotelan mengalami penurunan dibandingkan dengan tahun sebelumnya
Opportunities and Challenges: Revitalising the Accounting Profession Against Artificial Intelligent Yassin, Muhammad; Frihatni, Andi Ayu; Muhammadun, Muzdalifah
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.43906

Abstract

Technological developments noting Artificial Intelligence have impacted many aspects of activities and sectors of society, including the accounting profession. Therefore, this research is intended to analyse the opportunities and challenges that the AI revolution has on the accounting profession, as well as formulate a strategy to revitalise the role of accountants in the digital era. In this research, a qualitative approach method was used through literature review techniques. Based on the research results, it was found that AI offers enormous opportunities in improving efficiency, accuracy, and productivity through the automation of routine tasks such as transaction recording, data analysis, and so on. However, a significant source of risk has also emerged at the same time, and is a concern for the accounting profession today and in the future. Harnessing Artificial Intelligence impacts the liquidation process and the generation of new jobs, requiring the accounting profession to continuously evolve through challenges that demand increased technical, strategic competence and a deep understanding of technology. accounting as a strategic partner in business decision making. This article recommends collaborative efforts between educational institutions, professional organisations, and companies. As well as the development of accounting professional resources that are aligned with current conditions, to prepare accountants for the changes brought by Aritficial Intelligence. With the right approach, Artificial Intelligence will not only be a challenge, but also an opportunity to strengthen the relevance and sustainability of the accounting profession in the future.
ANALYSIS OF THE DEVELOPMENT OF BMT AL BIRRY IN ENHANCING FINANCIAL INCLUSION IN PINRANG REGENCY jabir, ulfa; Frihatni, Andi Ayu
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 4 No 1 (2025): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i1.15479

Abstract

Baitul Maal wat Tamwil (BMT) is one of the Islamic financial institutions initiated by community participation to strengthen the local economy while also fulfilling social functions for public welfare. This study was motivated by the fact that BMT Al Birry aspires to contribute to the real sector but is still unable to compete effectively in the market. Customers also face issues such as delays in installment payments caused by declining turnover among financing recipients. Therefore, it is crucial to analyze how BMT Al Birry develops strategies to improve financial inclusion in Pinrang Regency.This research applies a qualitative case study approach, using observation, interviews, and documentation as data collection methods. Data analysis includes data reduction, presentation, and verification. The findings reveal that BMT Al Birry focuses on enhancing Islamic financial products and services such as musyarakah, mudharabah, murabahah, and qardhul hasan while actively promoting Islamic financial literacy and inclusive access. However, limited capital and competition from conventional banks remain significant challenges, prompting the need for improved service quality, stronger capital, and more effective literacy programs.
Gender Diversity dan Independensi Dewan Pengawas: Dampaknya Terhadap Kinerja Pasar Bank Syariah di Indonesia Frihatni, Andi Ayu; Hamid, Abdul; Mardatillah, Hasfriani
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.33833

Abstract

This study aims to analyze the effect of gender diversity and the independence of the Sharia Supervisory Board (SSB) on the market performance of Islamic banks in Indonesia. The background of this study is based on the limited empirical studies that assess the role of gender diversity and DPS independence in the context of market-oriented Islamic banking governance. The research method uses a quantitative approach with panel data regression analysis based on the Random Effect Model (REM). Data were obtained from financial reports and publications of Islamic banks during the 2014–2024 period. The result show that gender diversity has a positive and significant effect on market performance. In contrast, the SSB independence variable (X₂) shows a coefficient of 0.0017, a probability value of 0.4176 (p > 0.05), and a t-statistic of 0.8135, indicating an insignificant statistical effect on market performance. Simultaneously, the F-test result shows that the regression model is significant at the 95% confidence level with an F-statistic of 5.9217 and Prob(F-statistic) = 0.0035. The Adjusted R² value of 0.0758 indicates that the independent variables jointly explain 7.58% of the variation in the market performance of Islamic banks, while 92.42% is explained by other factors outside the model. These findings confirm that gender diversity within the SSB contributes to enhancing market confidence and perception toward Islamic banks’ performance, whereas SSB independence has yet to demonstrate a significant role in influencing market-based performance. 
Pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan Terhadap Keputusan Investasi dengan Kebijakan Deviden sebagai Variabel Intervening Afni, Nur; Muhammadun, Muzdalifah; Semaun, Syahriyah; Damirah, Damirah; Frihatni, Andi Ayu
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6322

Abstract

Penelitian ini berangkat dari pertimbangan struktur modal, profitabilitas, dan ukuran perusahaan, serta kebijakan dividen sebagai variabel intervening, penelitian ini menyelidiki pilihan investasi perusahaan syariah yang terdaftar di Jakarta Islamic Index. Dalam konteks pasar modal syariah Indonesia, tujuan penelitian ini adalah untuk melihat bagaimana variabel keuangan tersebut berdampak langsung dan tidak langsung satu sama lain. Laporan keuangan tahunan perusahaan digunakan sebagai data sekunder dalam penelitian ini, yang menggunakan pendekatan kuantitatif. Sampel ditentukan melalui purposive sampling terhadap perusahaan yang memenuhi kriteria selama periode 2022–2025. Data dianalisis menggunakan regresi data panel, pengujian asumsi klasik, pengujian hipotesis parsial dan simultan, koefisien determinasi, serta Uji Sobel untuk menguji peran mediasi kebijakan dividen. Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap kebijakan dividen maupun keputusan investasi. Profitabilitas berpengaruh signifikan terhadap kebijakan dividen dan keputusan investasi, sedangkan ukuran perusahaan berpengaruh terhadap kebijakan dividen, tetapi tidak berpengaruh signifikan terhadap keputusan investasi. Kebijakan dividen terbukti berpengaruh positif dan signifikan terhadap keputusan investasi. Hasil Uji Sobel menunjukkan bahwa kebijakan dividen hanya memediasi pengaruh profitabilitas terhadap keputusan investasi. Penelitian ini menegaskan bahwa profitabilitas dan kebijakan dividen merupakan indikator penting dalam menjelaskan keputusan investasi perusahaan syariah. Implikasinya, manajemen perlu menjaga kualitas laba dan konsistensi distribusi dividen untuk memperkuat kepercayaan investor.
Co-Authors Abdul Hamid Amaliyah, Umi Andi Faisal, Andi DAMIRAH DAMIRAH, DAMIRAH jabir, ulfa Mandacan, Frengky mardatillah, hasfriani Muhammad Ali Akbar, Muhammad Ali Muzdalifah Muhammadun, Muzdalifah Nur Afni Rufi'i Semmaun, Syahriah Sudirman, Irmayanti Sundari, Sri Syahriyah Semaun Wulandari, Yusma