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Azis, Fajriani
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PEMANFAATAN TEKNOLOGI DALAM MENDORONG JIWA BERWIRAUSAHA DI ERA SOCIETY 5.0 Azis, Muhammad; Waliyullah, Akbar; Azis, Fajriani; Rusdi, Nur Risma; Ashari, Elza Rahayu; Munawarah, Nita Madinatul; Arwadi, Fajar
Jurnal Pengabdian Masyarakat Sabangka Vol 2 No 03 (2023): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v2i03.597

Abstract

The rapid advancement of information technology, particularly the internet, has had a significant impact on various aspects, including business and marketing. Nowadays, numerous companies and individuals utilize the internet as a platform for marketing and conducting business. Consequently, this trend influences the purchasing behavior of individuals within the community, as they rely on the internet to fulfill their goods and services needs. To address this evolving landscape, the KKNT UNM Team in Lerang Village organized an Entrepreneurship Seminar aimed at young people and parents. The purpose of this seminar was to promote entrepreneurship and establish better communication and camaraderie among the Lerang Village community. It served as a platform to revitalize the entrepreneurial spirit in the era of Society 5.0. The seminar, titled "Utilizing Technology to Foster Entrepreneurial Spirit," took place at MI DDI Kaloang, a venue capable of accommodating a large audience. The event primarily attracted young individuals and the elderly from Lerang Village.
Analisis Anggaran dan Realisasi sebagai Alat Bantu Pengendalian Manajemen pada Program Kotaku DFAT Kelurahan Tammua Kota Makassar Makmur, Asra Warsita; Idrus, Mukhammad; Azis, Fajriani
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Agustus
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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

Abstract

Tujuan Utama: BPM Kotaku DFAT (The Australian Department of Foreign Affairs and Trade) merupakan bagian dari program Kotaku yang didanai dari hibah DFAT dengan pagu maksimum sebesar Rp2.000.000.000,- (dua miliar rupiah) yang diberikan kepada BPM/LPM di kelurahan/desa yang telah melalui berbagai macam penilaian oleh NSUP. Penulis melakukan penelitian ini bertujuan untuk mengetahui anggaran dan realisasi sebagai alat bantu pengendalian manajemen pada Program KOTAKU Kelurahan Tammua Kota Makassar. Metode: Variabel dalam penelitian ini adalah pengendalian manajemen sebagai (Y) sedangkan anggaran dan realisasi adalah variabel (X). Terkait dengan sumber data dari penelitian ini yaitu didapatkan dari Koordinator BKM dan bendahara KSM. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi. Analisis data dilakukan dengan teknik deskriptif kualitatif. Temuan Utama: Hasil penelitian ini menunjukkan bahwa terjadi beberapa perbedaan dari anggaran dengan realisasinya yang sebenarnya tidak boleh terjadi. Dimana saldo akhir penggunaan dana dari masing-masing KSM harus Rp 0,- yang jika terjadi lebih atau kekurangan maka akan mengakibatkan pengembalian dana kepada pemberi dana bantuan tersebut
Pengaruh Kinerja Keuangan terhadap Price Book Value pada Perusahaan Pertambangan Batu Bara di Indonesia Periode 2020-2022 Safutri, Rezi; Dunakhir, Samirah; Azis, Fajriani
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v3i1.5812

Abstract

Tujuan Utama: Penelitian ini bertujuan: (1) Untuk menganalisis pengaruh Current ratio (CR), Debt to equity ratio (DER), dan Return on Asset (ROA) secara simultan terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di BEI, (2)Untuk menganalisis Current ratio (CR), Debt to equity ratio (DER), dan Return on Asset (ROA) secara parsial terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di BEI, (3) Untuk menganalisis variabel mana yang paling berpengaruh secara dominan terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di BEI. Metode: Variabel dalam penelitian ini adalah (1) CR, (2) DER,(3) ROA, dan (4) Price Book Value. Populasi penelitian ini adalah seluruh perusahaan batubara yang terdaftar di BEI Indonesia sebanyak 42 perusahaan. Sedangkan, sampel pada penelitian: (1) Perusahaan batubara yang terdaftar di BEI dari tahun 2020-2022, (2) Perusahaan batubara yang menerbitkan laporan keuangan selama periode 2020-2022, (3) Perusahaan Manufaktur yang memiliki nilai perusahaan yang positif dari tahun 2020-2022. Pengumpulan data dilakukan dengan menggunakan dokumentasi. Analisis data dilakukan dengan uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Temuan Utama: Hasil penelitian ini menunjukkan bahwa CR tidak berpengaruh signifikan terhadap Price book value dengan nilai sig 0,318, DER berpengaruh signifikan terhadap price book value dengan nilai sig 0,009, dan ROA berpengaruh signifikan terhadap price book value dengan nilai sig 0,038 serta berpengaruh sig secara simultan dengan nilai sig 0,023.
The Influence of Entrepreneurship Education, Entrepreneurial Experience, and Entrepreneurial Motivation on Urban Farming Business Management Azis, Muhammad; Hasan, Muhammad; Azis, Fajriani; Arisah, Nur; Kemalasari, Andi Anggi
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2509

Abstract

The study aims to determine how the relationship between entrepreneurship education, entrepreneurial experience, and entrepreneurial motivation can influence the management of urban farming businesses, especially in the Citra Women Farmers Group located at BTN Citra Tello Permai, Tello Baru Village, Panakkukang District, Makassar City. The sample used in the study was 120 members of the Citra women farmers group. Data analysis used was path analysis using several software for data processing such as Microsoft Excel 2010, SPSS (Statistical Product and Service Solution) version 20.0, and Partial Least Squares (PLS) techniques using SmartPls (version 4.0). The results of the study indicate that in this study: (1) the entrepreneurship education variable has a positive and significant effect on the management of urban farming businesses, especially in the Citra Women Farmers Group; (2) the entrepreneurial experience variable has a positive and significant effect on the management of urban farming businesses, especially in the Citra Women Farmers Group; (3) the entrepreneurial motivation variable has a positive and significant influence on the management of urban farming businesses, especially in KWT Citra; (4) entrepreneurial education, entrepreneurial experience, and entrepreneurial motivation have an influence on the management of urban farming businesses in KWT Citra.
Pengaruh Return on Assets dan Return on Equity Terhadap Harga Saham Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Anwar, Rezki Amaliah; Afiah, Nur; Azis, Fajriani
Indo-MathEdu Intellectuals Journal Vol. 6 No. 7 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i7.4457

Abstract

This study aims to determine the effect of return on assets and return on equity on stock prices in property & real estate companies listed on the Indonesia Stock Exchange (IDX). This study is all property & real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 as many as 35 companies. The sampling technique used is the purposive sampling technique. Based on the established criteria, a sample of 11 companies was obtained. Data collection wa carried out using the documentation technique. Data analysis was cerried out using descriptive statistical tests, classical assumption tests, hypothesis tests, and multiple linear tests. The results of the study indicate that: (1) there is a positive and significant influence between Return On Assets (ROA) on Stock Prices, with a statistical t test with a calculated -tvalue greater than the -ttable value, namely (3,197 > 2,019) at a significance of 0,003 < 0,05; (2) there is a positive and significant influence between Return On Equity (ROE) on Stock Prices, with a statistical t test with a calculated -tvalue greater than the -ttable, namely (2,792 > 2,019) at a significant of 0,008 < 0,05; there is a positive and significant influence between Return On Assets (ROA) and Return On Equity (ROE) simultaneously on Stock Prices with a statistical F test with a calculated Fvalue of 14,195 and Ftable 3,22, namely (14,195 > 3,22) at a significance level of 0,000 < 0,05.
An Empirical Investigation into the Roles of Price Discounts, Product Quality, and Service Quality in Shaping Generation Z Consumers Purchase Decisions in Makassar, Indonesia Azis, Muhammad; Abadi, Ridfan Rifadly; Azis, Fajriani; Adriansyah; Kemalasari, Andi Anggi
MANDAR: Management Development and Applied Research Journal Vol 8 No 1 (2025): December Period
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v8i1.5902

Abstract

This study aims to empirically examine and analyze the effects of price discounts, product quality, and service quality on purchase decisions among Generation Z consumers in Makassar's retail market. The research urgency stems from the retail sector's vital role as a driver of domestic economic growth and the rapid shift in consumer behavior, particularly among Generation Z, who are digital natives characterized by technology-driven, consumption-oriented lifestyles. Using an associative quantitative approach, data were collected through surveys and literature reviews, and purposive sampling was used to select 100 Generation Z respondents (born between 1997 and 2012) who had made transactions in modern retail stores in Makassar. Data were analyzed using multiple regression with SPSS 25. The simultaneous test revealed that price discounts, product quality, and service quality collectively had a significant influence on purchase decisions. The coefficient of determination indicating that the model could explain 75.5% of the variation in purchase decisions. Partially, all three independent variables also had positive and significant effects. These findings suggest that improving discount strategies, product standards, and service performance can enhance purchasing decisions among Generation Z consumers in the retail industry
The INFLUENCE OF INDUSTRIAL WORK PRACTICES (PRAKERIN) AND ENTREPRENEURSHIP EDUCATION ON ENTREPRENEURIAL INTEREST IN STUDENTS OF SMK NEGERI 1 GOWA Fadillah, Ardillah; Azis, Fajriani
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 6 No. 1 (2025): November
Publisher : Universitas Muhammadiyah Metro

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

Abstract

This study aims: (1) to analyze the effect of industrial work practices (prakerin) and entrepreneurship education simultaneously on entrepreneurial interest of students of SMK Negeri 1 Gowa, (2) to analyze the effect of industrial work practices (prakerin) and entrepreneurship education partially on entrepreneurial interest of students of SMK Negeri 1 Gowa, and (3) to identify the most dominant variable affecting entrepreneurial interest of students of SMK Negeri 1 Gowa. The population of this study are students of class XII Accounting and Financial Institutions (AKL) SMK Negeri 1 Gowa, while the sample is class XII Accounting and Financial Institutions (AKL) 2 taken with purpose sampling technique. The method used is Quantitative. Data collection is done using a questionnaire. Data analysis was carried out by Descriptive Analysis, Multiple Linear Regression Analysis, Multiple Correlation Coefficient Analysis (R), Hypothesis testing in the form of T Test (Partial) and F Test (Simultaneous). Based on the results of data analysis conducted, the results obtained Industrial work practices (prakerin) and entrepreneurship education simultaneously affect the entrepreneurial interest of students of SMK Negeri 1 Gowa. Industrial work practice (prakerin) partially has a negative and insignificant effect on entrepreneurial interest, and entrepreneurship education partially has a positive and significant effect on entrepreneurial interest of students of SMK Negeri 1 Gowa. Entrepreneurship education has a more dominant positive and significant effect on entrepreneurial interest of students of SMK Negeri 1 Gowa.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. PLN (Persero) Yang Terdaftar Di BEI Patih Assahra, Dyan; Sahade; Azis, Fajriani
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.484

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada PT.PLN jika dilihat dari rasio keuangan menggunakan rasio profitabilitas, likuiditas, solvabilitas dan aktivitas dan kemudian menganalisis rasio tersebut menggunakan metode trend. Untuk variabel penelitian ini adalah kinerja keuangan pada PT.PLN (Persero) yang terdaftar di bursa efek Indonesia sebagai variabel terikat (Y) yang diukur dengan rasio keuangan sebagai variabel bebas (X). Populasi penelitian ini adalah seluruh data terkait laporan keuangan dan kinerja keuangan pada PT.PLN (Persero) yang terdaftar di BEI, sedangkan sampel adalah data laporan keuangan pada PT.PLN (Persero) yang terdaftar di BEI pada tahun 2022-2024. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Analisis data dilakukan dengan deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT.PLN (Persero) yang terdaftar di BEI berdasarkan analisis rasio likuiditas, dan rasio profitabilitas secara keseluruhan dinyatakan kurang baik. berdasarkan analisis rasio solvabilitas kinerja keuangan PT.PLN (Persero) secara keseluruhan dinyatakan sangat baik. Dan pada rasio aktivitas kinerja keuangan PT.PLN (Persero) dinyatakan sangat baik pada pengukuran Receivable Turnover dan Fixed Assets Turnover tetapi pada pengukuran Total Asset Turn Over menyatakan bahwa kinerja keuangan perusahaan kurang baik. Sementara trend pada sisi rasio likuiditas current ratio dan quick Ratio didapatkan hasil bahwa trend mengalami perkembangan yang meningkat setiap tahunnya.pada sisi rasio solvabilitas didapatkan hasil bahwa trend pada Debt To Equity dan Debt To Asset Ratio stagnan. sementara trend rasio profitabilitas pada Profit Margin Ratio , Return On Equity, dan Return On Asset mengalami fluktuasi. dan pada sisi Trend rasio aktivitas pada Receivable Turnover, Fixed Assets Turnover, dan Total Asset Turn Over mengalami peningkatan.
The Influence of the Flypaper Effect on Regional Financial Performance with SiLPA as Moderator in South Sulawesi Regencies Azis, Fajriani; Tikollah, M. Ridwan; Yunus, Asmar; Ramadhani, Magfirah Wahyu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4241

Abstract

This study aims to analyze the effect of the flypaper effect on regional financial performance with the budget surplus as a moderating variable in districts/municipalities in South Sulawesi Province. The flypaper effect refers to the phenomenon in which local governments are more responsive to central government transfers, particularly the general allocation fund, than to local own-source revenue. This study employs panel data from 24 districts/municipalities for the period 2021–2023, using a quantitative approach through multiple linear regression and moderated regression analysis based on the interaction model. The results indicate that general allocation fund and local own-source revenue have a significant effect on regional expenditure, while the special allocation fund and revenue sharing fund do not. The flypaper effect is confirmed, with general allocation funds being more “sticky” to regional government spending compared to local own-source revenue. Furthermore, budget surplus significantly moderates this relationship, where high budget surplus tends to weaken, while low budget surplus strengthens the influence of the flypaper effect on regional financial performance. These findings highlight the importance of efficient budget management to ensure that transfer funds optimally enhance regional fiscal performance.
Analisis Efektivitas Penerapan Pemutihan Pajak Kendaraan Bermotor Bagi Masyarakat Di Kabupaten Toraja Utara Nurasyiah; Azis, Fajriani; Patari, Tiara
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/w0x3dj44

Abstract

This study aims to analyze the effectiveness of the implementation of motor vehicle tax amnesty for the community in North Toraja Regency and to explain and identify obstacles in the implementation of motor vehicle tax amnesty in North Toraja Regency. The data collection techniques used were interviews and documentation. The data analysis technique used in this study was descriptive qualitative. The results of this study indicate that the Effectiveness of the Implementation of Motor Vehicle Tax Amnesty for the Community in North Toraja Regency using 5 effectiveness indicators used to measure how effective the implementation of tax amnesty for the community shows positive results or is quite effective. However, in its implementation there are still several obstacles that are expected to be overcome immediately by the relevant parties so that the implementation of motor vehicle tax amnesty in North Toraja Regency is even more effective.
Co-Authors Abadi, Ridfan Rivaldy Achmad, Andi Alyani Adriansyah Adriansyah Adriansyah Adriansyah Agusnaya, Nurrahmah Akib, Ambarwati Alisyahbana, Andi Naila Quin Azisah Aminuddin, Andi Nurannisa Putri Andi Aris Mattunruang Andika Isma Anwar, Azwar Anwar, Rezki Amaliah Anwar, Samsinar Ashari, Elza Rahayu Asmar Asmar, Asmar Astriani, Wilda Darwis, Nur Aliyah Dedi Harianto Diarra, Salim Dunakhir, Samirah Dwi Ayu Siti Hartinah Edhy, Ikram Eva Yuniarti Utami Fadillah, Ardillah Fajar Arwadi Fardhani, Muhammad Faris Febriyanti Gian Matthew Fithyatulhaq, Fithyatulhaq Fitriani, Nurul Hajar Dewantara Hariany Idris Hartinah H, Dwi Ayu Siti Hastharita, Rafiqa Hasyim, Sitti Hajerah Idris, Fardini Ikhyanuddin Kadir, Rachmawaty Kemalasari, Andi Anggi Kusumajaya, Rifki Limbu, Ermanto M. Ridwan Tikollah Magfirah Wahyu Ramadhani Maghfirah, Nurul Safitri Majiding, Nurul Chalisa Makmur, Asra Warsita Muhammad Akbar Muhammad Azis Muhammad Farid Muhammad Hasan Mukhammad Idrus Munawarah, Nita Madinatul Mustafa, Nurhikmah Muwahid, Fadli Nirmala S., Aprilianti nugiyanti, Tari Nur Afiah, Nur Nur Arisah Nuraisyiah Nuraisyiah, Nuraisyiah Nurasyiah Nurul Fauziah Patari, Tiara Patih Assahra, Dyan Ramadhani, Laila Kamila Rauf, Muhammad Ikhwan Ria, Ria Ridfan Rifadly Abadi Rijal, Abdul Rini Cahyani Ramli Rusdi, Nur Risma S, Masnawaty Safutri, Rezi Sahade Sahade Salsabila, Adinda Aura Sangkala, Masnawaty Sarie, Fatma Sulaiman, Nurjanna Syahir Fadli Syamsiar, Syamsiar Tanrajelling, M. Wahyu Ramadani Tikurede, Meli Udianisa, Fitri Vaneza Zefanya Waliyullah, Akbar Yunus, Asmar Yusriatia, Yusriatia Zaimar, Fina Ruzika