Article Per Year (5 Year)
p-Index From 2021 - 2026
6.816
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Jurnal Mirai Management BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Jurnal Sains Riset MANDAR: Management Development and Applied Research Journal Jurnal BELAINDIKA (Pembelajaran dan Inovasi Pendidikan) Mattawang: Jurnal Pengabdian Masyarakat Juwara : Jurnal Wawasan dan Aksara Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Indo-MathEdu Intellectuals Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Economic Reviews Journal Seminar Nasional Pengabdian Kepada Masyarakat JURNAL PARADIGMA: Journal of Sociology Research and Education Journal of Economics, Entrepreneurship, Management Business and Accounting Indonesian Journal Of Business And Entrepreneurship Research Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Pinisi Journal of Entrepreneurship Review Fundamental and Applied Management Journal Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Indonesian Journal of Enterprise Architecture VISA: Journal of Vision and Ideas Jurnal Sipakatau International Journal of Economics, Business and Innovation Research Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Azis, Fajriani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 2   3   4   5   6 
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.
The Effect of Entrepreneurial Literacy and Self-Efficacy on Entrepreneurial Intention of Entrepreneurship Students at Univesitas Negeri Makassar Azis, Fajriani
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 2 (2023): Vol. 1, No. 2, May 2023: Indonesian Journal of Business and Entrepreneurship Re
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.914 KB) | DOI: 10.62794/ijober.v1i2.140

Abstract

This study aims for know influence literacy entrepreneurship and efficacy self in a manner partial and simultaneous to entrepreneurial intention of entrepreneurship student at Universitas Negeri Makassar. This study categorized as as study descriptive quantitative with population as many as 255 students. Determination sample use technique propionate stratified random sampling and obtained as many as 72 students. Obtained data through distribution questionnaire with likert scale. The analytical technique used is analysis statistics descriptive and analysis statistics inferential. The results showed that both partially and simultaneously, entrepreneurial literacy and self-efficacy have a positive and significant effect on entrepreneurial intention of entrepreneurship student at Universitas Negeri Makassar. The results of the study mean that the higher the entrepreneurial literacy and self-efficacy of students, both partially and simultaneously, it will increase the entrepreneurial intention of entrepreneurship student at Universitas Negeri Makassar.
Analysis of 21st Century Entrepreneurship Skills from the Perspective of Entrepreneurial Education and Training Kadir, Rachmawaty; Alisyahbana, Andi Naila Quin Azisah; Azis, Fajriani
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 3 (2023): Vol. 1, No. 3, September 2023: Indonesian Journal of Business and Entrepreneurs
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v1i3.536

Abstract

This study aims to describe the implementation of entrepreneurship education and training at the Young Entrepereneur School South Sulawesi (YESS) and to find out whether entrepreneurship education and training at YESS in the South Sulawesi Cooperatives and SMEs Office is in accordance with the desired skills in the 21st century. The data collection techniques used in this study were interviews, observation and documentation. The data analysis method used was descriptive qualitative analysis with an interactive analysis model from Miles and Huberman. The results showed that the implementation of YESS is structured and programmed. Learning for 3 months each with teaching materials tailored to the important points of learning each month. The suitability of YESS with the desired skills in the 21st century can be said to be appropriate. With a learning concept of 20% theory and 80% practice, it is able to provide knowledge and provision of communication skills, work together, think critically and solutively as well as create and innovate to students. Although the effects of learning have not been able to be fully felt, this is an investment to be better and more competent in the future.
Mompreneurs Potential: An Analysis of Housewives' Entrepreneurial Interest Alfiana, Alfiana; Azis, Fajriani; Kemalasari, Andi Anggi; Nuraisyiah, Nuraisyiah
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 3 (2023): Vol. 1, No. 3, September 2023: Indonesian Journal of Business and Entrepreneurs
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v1i3.547

Abstract

This study aims to determine whether there is an interest in entrepreneurship in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. The research method used is descriptive qualitative research, how to collect data, namely through observation, interviews, and documentation of the object of research so as to explore more deeply about the analysis of entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. As objects in this study are some housewives who have a business or do not have a business. The results obtained from this study stated that most housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency do not have an interest in entrepreneurship so that the government needs to play a role in overcoming this problem. Entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency actually has enormous potential for mompreneurs development, but it is not easy because there are internal factors and external factors that become obstacles from housewives themselves to develop themselves into mompreneurs. However, to foster interest in entrepreneurship, the way that can be done is by trying to dig up information from various sources related to the business world that is run, especially in recognizing the potential of mompreneurs.
Study Internalization of Entrepreneurial Values in the Formation of Student Entrepreneurial Character through Scouting Activities Sutanto, Himawan; Suwaji, Rifki; Azis, Fajriani
Indonesian Journal of Business and Entrepreneurship Research Vol. 2 No. 1 (2024): Vol. 2, No. 1, January 2024: Indonesian Journal of Business and Entrepreneurshi
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v2i1.1442

Abstract

The purpose of this research is to understand how the Internalization of Entrepreneurial Values can shape Entrepreneurial Character through Student Scouting. The subjects of this study consisted of five members and coaches of the Universitas Negeri Makassar Scout student activity unit, consisting of one coach, two administrators, and two members. This research uses a qualitative approach with a descriptive nature. Sampling was done through non-probability sampling technique, specifically purposive sampling. Data were collected through observations, interviews, and documentation, while data analysis used qualitative analysis methods. Based on the results of the research and discussion, it can be concluded that the internalization of entrepreneurial character through scouting activities includes values such as honesty, discipline, hard work, creativity, innovation, independence, responsibility, cooperation, leadership, perseverance, resilience to risk, commitment, realism, curiosity, communicative, strong motivation to succeed, and action-oriented contained in Scout activities. Some of these activities include practicing the Scout code of honor, achieving general proficiency marks, outdoor activities, deliberations, meetings and briefings, social services, spiritual activities, competitive activities, front cluster ambassadors, seminars and training, and outdoor activities. The internalization of entrepreneurial values in the Universitas Negeri Makassar Scout activity unit in shaping entrepreneurial character has proven to be well implemented. The coach, as an adult figure who directs scouting activities, tries to choose activities and methods to increase the creativity and ability of students in developing entrepreneurial character.
Implementing a SAK EMKM-Based Accounting Information System in a Micro and Small Enterprise in the Bakery Sector Azis, Fajriani; Adriansyah, Adriansyah; Hartinah H, Dwi Ayu Siti; Hastharita, Rafiqa
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 3 Issue 1 December 2025: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v3i1.2542

Abstract

The advancement of information technology offers significant opportunities for Micro and Small Enterprises (MSEs) to enhance business management through the adoption of structured Accounting Information Systems (AIS). However, many MSEs continue to face challenges in preparing financial statements that comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community assistance initiative aims to support a bakery-sector MSE in implementing a SAK EMKM-based AIS to improve financial transparency, accountability, and reporting accuracy. The assistance was delivered through field observations, interviews, and hands-on training sessions with the business owner and employees focusing on the accounting cycle and recording techniques. The results indicate that the adoption of a more structured accounting system enabled the MSE to prepare monthly income statements, equity reports, and statements of financial position more systematically. The program also enhanced the entrepreneur’s financial literacy and supported more informed decision-making. These findings demonstrate that implementing a SAK EMKM-based AIS is effective in strengthening financial governance and promoting business sustainability for MSEs.
Gold Price Dynamics and Earnings Performance in a Non-Bank Gold-Backed Finance Firm Hasyim, Sitti Hajerah; Azis, Fajriani; Diarra, Salim
Fundamental and Applied Management Journal Vol. 3 No. 1 (2025): FAMJ, June 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i1.20252

Abstract

This study examines whether benchmark gold prices affect profit achievement in a state-owned pawn and gold-financing company. Using branch-level financial statements for 2018–2022, we estimate a single-factor ordinary least squares model to test the association between gold price movements and profitability. The results show a positive and statistically significant relationship, indicating that higher gold prices are associated with improved profits—consistent with collateral value uplift, trading spreads, and product demand dynamics in gold-backed lending. Managerially, the findings suggest the need for agile pricing policies, transparent customer communication on gold price pass-through, and strengthened risk management to handle volatility. The study contributes firm-level evidence on price–profit linkages in gold-backed retail finance. Limitations include a single-firm, single-factor design; future research should incorporate cost structures, fee income, macroeconomic controls, and asymmetric/lagged effects to better map the transmission from commodity prices to financial performance.
Co-Authors Abadi, Ridfan Rivaldy Achmad, Andi Alyani Adriansyah Adriansyah Adriansyah Adriansyah Agusnaya, Nurrahmah Akib, Ambarwati Alfiana Alfiana Alisyahbana, Andi Naila Quin Azisah Aminuddin, Andi Nurannisa Putri Andi Aris Mattunruang Andika Isma Anwar, Azwar Anwar, Rezki Amaliah Anwar, Samsinar Ashari, Elza Rahayu Astriani, Wilda Azisah Alisyahbana, Andi Nailah Quin Dedi Harianto Diarra, Salim Dunakhir, Samirah 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 Hasbiah, Sitti Hastharita, Rafiqa Hasyim, Sitti Hajerah Haviana, Evan Himawan Sutanto, Himawan Idris, Fardini Ikhyanuddin Ilma Wulansari Hasdiansa Jatmiko Wahyu Nugroho Joshua Kadir, Rachmawaty Kemalasari, Andi Anggi Kusumajaya, Rifki Limbu, Ermanto M. Miftach Fakhri M. Ridwan Tikollah Maghfirah, Nurul Safitri Makmur, Asra Warsita Muhammad Akbar Muhammad Azis Muhammad Hasan Mukhammad Idrus Munawarah, Nita Madinatul Mustafa, Nurhikmah Muwahid, Fadli Nirmala S., Aprilianti nugiyanti, Tari Nur Afiah, Nur Nur Arisah Nuraisyiah Nuraisyiah, Nuraisyiah Nurdin Nurdin Ramadhani, Laila Kamila Rauf, Muhammad Ikhwan Ria, Ria Ridfan Rifadly Abadi Rifki Suwaji Rijal, Abdul Rini Cahyani Ramli Rusdi, Nur Risma S, Masnawaty Safutri, Rezi Sahade Salsabila, Adinda Aura Sangkala, Masnawaty Sarie, Fatma Sulaiman, Nurjanna Syahir Fadli Syamsiar, Syamsiar Tikurede, Meli Udianisa, Fitri Vaneza Zefanya Waliyullah, Akbar Yusriatia, Yusriatia Zaimar, Fina Ruzika