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All Journal Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Ilmiah Akuntansi Manajemen Abdi Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Moneta: Jurnal Manajemen & Keuangan Syariah Riwayat: Educational Journal of History and Humanities FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review
Frihatni, Andi Ayu
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy 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.
THE INFLUENCE OF MUDHARABAH AND MUSYARAKAH FINANCING ON THE FINANCIAL PERFORMANCE OF SHARIA BANKING IN INDONESIA -, Nur Arnis Irmawati; Frihatni, Andi Ayu; Budiono, I Nyoman
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13200

Abstract

Mudharabah financing refers to income derived from a partnership arrangement in which the first party provides the full capital, while the second party is responsible for managing the funds. Profits from the business venture are distributed according to a mutually agreed contract, whereas any losses are entirely borne by the Islamic bank, unless the fund manager is proven to have acted intentionally, negligently, or in breach of the agreement. In contrast, musyarakah financing is income obtained from a cooperative agreement between a capital provider and a fund manager for a specific business, in which both parties agree to share profits and bear the risks based on a predetermined mutual agreement. This study aims to investigate whether musyarakah and mudharabah financing influence the financial performance of Islamic banking in Indonesia. The research applies an associative quantitative method, utilizing secondary data collected through documentation techniques. Data were analyzed using SPSS version 25, with classical assumption tests and hypothesis testing employed to assess the relationships. The research findings indicate that mudharabah financing, when examined individually, does not have a significant impact on financial performance. This is supported by the t-test results, where the calculated t-value (1.791) is less than the t-table value (2.06), and the significance value (0.087) exceeds 0.05. Similarly, musyarakah financing also does not have a significant influence on financial performance, as shown by the t-test result where the calculated t-value (0.274) is less than the t-table value (2.06), with a significance value of 0.786, which is greater than 0.05. However, when tested simultaneously, mudharabah and musyarakah financing together show a significant influence on financial performance. This is demonstrated by the F-test result, in which the calculated F-value (4.244) is greater than the F-table value (3.36), and the significance level (0.027) is below the 0.05 threshold.
THE EFFECT OF INTELLECTUAL CAPITAL AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON PROFITABILITY IN MINING COMPANIES LISTED ON THE IDX FOR THE 2021-2023 PERIOD Istiqoma, Nurul; Frihatni, Andi Ayu
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14958

Abstract

Intellectual Capital emphasized that the company's resources are intangible assets, such as knowledge and skills that are very important to create added value and competitive advantage for the company in question. Corporate Social Responsibility (CSR) also emphasizes that companies must integrate social responsibility in their business strategies for long-term sustainability. This study aims to determine the influence of Intellectual Capital and Corporate Social Responsibility (CSR) on profitability in mining companies listed on the IDX. This study uses quantitative research. The population used is mining sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population used was 63 companies, the sample selection used the purposive sampling technique so that 12 companies were obtained. The methods used are classical assumption test, multiple linear regression and hypothesis test. The results of this study show that partially and simultaneously there is no significant influence between the variables of Intellectual Capital and Corporate Social Responsibility on the possibility. Although the company manages the resources it has to gain a competitive advantage to create company value, it has nothing to do with the profitability creation that is done. Corporate Social Responsibility if measured in a short-term horizon, such as annual, the positive impact is likely to not be detected quantitatively, so the results appear to be partially insignificant. Within the specific time period covered by this study, the impact on profitability may not have been realized or strong enough to show a significant simultaneous influence.
Pillars of Performance Improvement of Bawaslu Sidenreng Rappang Through Budget Accountability and Transparency Wahyuni, A; Semaun, Syahriyah; Muhammadun, Muzdalifah; Damirah, Damirah; Frihatni, Andi Ayu
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: 10.26618/5gq6e415

Abstract

This study aims to analyze the effect of accountability and transparency on the performance of Bawaslu Sidrap in managing the 2024 election budget. The research employs a quantitative descriptive approach with an associative design. The population includes all employees of Bawaslu Sidenreng Rappang Regency involved in the 2024 general election, and data were collected through questionnaires distributed via Google Forms. The results indicate that accountability achieved 77%, transparency 74%, and performance 74%, exceeding the expected value of 65%. Correlation analysis demonstrates that both accountability (X1) and transparency (X2) have a strong and significant relationship with Bawaslu performance (Y), with Pearson correlation coefficients of 0.679 and 0.722, respectively. The t-test shows that accountability significantly influences performance (p = 0.028 < 0.05), whereas transparency does not show a significant effect (p = 0.62 > 0.05). The F-test results confirm that accountability and transparency simultaneously have a significant effect on performance, suggesting that the variables complement each other when assessed together. These findings underscore the importance of strengthening accountability mechanisms to enhance Bawaslu’s effectiveness in managing election budgets. Although transparency supports good governance, its independent effect on performance is limited. Therefore, integrated strategies focusing on accountability improvement are essential to optimize institutional performance and ensure credible and efficient budget management.
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.
Co-Authors -, Nur Arnis Irmawati Abdul Hamid Amaliyah, Umi Andi Faisal, Andi Budiono, I Nyoman DAMIRAH DAMIRAH, DAMIRAH Istiqoma, Nurul jabir, ulfa Mandacan, Frengky Muhammad Ali Akbar, Muhammad Ali Muzdalifah Muhammadun, Muzdalifah Semmaun, Syahriah Sudirman, Irmayanti Sundari, Sri Syahriyah Semaun, Syahriyah Ulil Albab Wahyuni, A Wulandari, Yusma Yassin, Muhammad