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All Journal Jurnal Sinar Manajemen International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains Proceeding of International Conference on Social Science and Humanity
Suwedy
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The Role of Environmental Accounting in Encouraging Corporate Sustainability: Literature Review Mutmainah; Suwedy
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 6 No. 1: January 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v6i1.4649

Abstract

This research aims to delve into the role of environmental accounting as a driver of corporate sustainability using a qualitative approach and literature review method. Secondary data is derived from relevant studies, and data analysis employs the literature review prism with filtering based on title, feasibility, and inclusion criteria. Findings indicate that green innovation influences environmental management accounting (EMA), subsequently affecting corporate value. The study also highlights the positive impact of using green accounting in incorporating environmental costs into the financial results of company operations. Furthermore, the relationship between coercive pressure and EMA adoption varies based on firm size, and environmental information disclosure has a direct positive impact on corporate financial performance. Implications of the research encompass both practical and conceptual recommendations. Practically, companies can leverage green innovation to reinforce environmental accounting and enhance corporate value. Additionally, understanding that firm size moderates the relationship between coercive pressure and EMA adoption can assist companies in tailoring their strategies to specific contexts. Conceptually, the study contributes to environmental accounting literature by affirming that the integration of green accounting can improve corporate financial performance.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal (Survei pada Pemerintah Kabupaten dan Kota Se-Sulawesi Tengah): The Influence of Economic Growth, Local Original Income, General Allocation Funds and Special Allocation Funds on Capital Expenditure (Survey of District and City Governments in Central Sulawesi) Dasa Febriyanti; Suwedy; Marwana
Jurnal Kolaboratif Sains Vol. 7 No. 8: Agustus 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i8.5954

Abstract

Penelitian ini bertujuan untuk menyelidiki dan menganalisis dampak simultan dan parsial dari pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi spesifik terhadap beban modal di pemerintah daerah kabupaten/kota di Provinsi Sulawesi Tengah. Ini adalah pendekatan penelitian kualitatif dan kuantitatif menggunakan analisis deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus berpengaruh positif dan signifikan terhadap beban modal (survei di Pemerintah Daerah kabupaten/kota di Provinsi Sulawesi Tengah). Ini ditunjukkan oleh R-square 0,760 atau 76,% dan F-change 27,642 pada level signifikan 0,000. Di antara 4 variabel tersebut, ditemukan bahwa dana alokasi umum merupakan variabel yang paling dominan mempengaruhi belanja modal di pemerintah daerah kabupaten/kota di Provinsi Sulawesi Tengah dengan nilai t 9,713 pada tingkat signifikan 0,000. Sebagian, pertumbuhan ekonomi berpengaruh negatif namun tidak signifikan terhadap beban modal dengan t-value -2,357 signifikan di level 0,024. Laba asli daerah berpengaruh negatif tetapi tidak signifikan terhadap beban modal dengan nilai t -3,385 pada level signifikan 0,703. Sementara itu, dana alokasi spesifik berpengaruh positif namun tidak signifikan terhadap beban modal dengan nilai t sebesar 0,952 pada level signifikan 0,348.
Kinerja Penyaluran Kredit Berbasis Rasio Keuangan pada Bank Pembangunan Daerah di Bursa Efek Indonesia: Performance of Credit Distribution Based on Financial Ratios at Regional Development Banks on the Indonesia Stock Exchange Suwedy
Jurnal Kolaboratif Sains Vol. 7 No. 8: Agustus 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i8.5955

Abstract

Tujuan penelitian ini yaitu untuk menganalisis kinerja keuangan pada Bank Pembangunan Daerah yang terdaftar di Bursa Efek Indonesian periode 2018-2020 menggunakan rasio keuangan dengan pendekatan deskriptif kuantitatif. Pengumpulan data menggunakan laporan keuangan tahunan yang dipublikasikan melalui masing perbankan pada 3 bank daerah. Berdasarkan hasil penelitian menunjukan bahwa kinerja keuangan pada Bank Pembangunan Daerah yang terdaftar di BEI periode 2018-2020 dilihat dari rasio Non Performing Loan (NPL) selama periode 2018-2020 bank daerah BJBR dalam kondisi kinerja sangat baik, bank daerah BJTM kondisi kinerja baik dan bank daerah BEKS kondisi kinerja cukup baik, maka bank daerah BJBR memiliki kinerja NPL yang unggul daripada BPD lainnya. Rasio Loan to Deposito Ratio (LDR) bank daerah BJTM kinerja sangat baik pada periode 2018-2020, bank daerah BJBR selama periode 2018-2020 dalam kondisi kinerja cukup baik dan bank daerah BEKS selama periode 2018-2020 terjadi fluktuasi pada rasio LDR bahkan menjadi kondisi tidak baik pada periode 2020 dari cukup baik periode 2019, artinya bank daerah BJTM memiliki kinerja LDR yang unggul daripada BPD lainnya. Rasio Return On Assets (ROA) selama periode 2018-2020 bank daerah BJTM dan BJBR dalam kondisi kinerja sangat baik, dan bank daerah BEKS selama periode 2018-2020 dalam kondisi tidak baik, artinya bank daerah BJTM dan BJBR memiliki tingkat laba yang diharapkan. Sedangkan BEKS kategori rugi.
Pengaruh Nilai Pelanggan Terhadap Kepuasan Pelanggan Menggunakan Jasa CV. Anugerah Mandiri Palu: The Influence of Customer Value on Customer Satisfaction Using CV. Anugerah Mandiri Palu Services Burhanuddin; Guasmin; Suwedy; Rahmiwati Habibu; Rifaldi
Jurnal Kolaboratif Sains Vol. 8 No. 1: Januari 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i1.6798

Abstract

Tujuan penelitian ini yaitu mengetahui pengaruh Pengaruh Nilai Pelanggan Terhadap Kepuasan Pelanggan Menggunakan Jasa CV. Anugerah Mandiri Palu. Penelitian ini menggunakan metode deskriptif kausal dan tehnik analisis Regresi Linear sederhana. Teknik penarikan sample adalah teknik probality sampling atau simple random sampling, yaitu dengan jumlah sampel adalah 50 responden. Hasil penelitian ini bahwa variabel nilai pelanggan berpengaruh positif terhadap kepuasan dengan nilai signifikansi ? 0,000 < 0,05 dengan nilai koefisien sebesar 32,8% yang berarti memiliki hubungan yang positif dan R Square yang menunjukkan bahwa variabel nilai pelanggan dalam penelitian ini memiliki kontribusi sebesar 0,346 atau sebesar 34,6% terhadap variabel kepuasan pelanggan (Y) sementara 65,4% dipengaruhi oleh variabel lain yang tidak diteliti.
Digital Economy Transformation: The Potential of Digital Transactions in Developing Small and Medium Enterprises in Palu City Suwedy; Arnianti; Mutmainah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 1: January 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i1.6989

Abstract

This study introduces a digital economy perspective that focuses on digital transactions in developing a business, especially Small and Medium Enterprises (SMEs) in Palu City. The method used in this study is quantitative with a causal associative approach to determine the relationship and influence between exogenous variables (digital transactions) on endogenous variables (income level). The population of this study, namely SMEs in West Palu District, totaled 288, while the determination of the sample in this study used a census. The sampling technique is the purposive sampling technique, the number of samples obtained is 197 SMEs, while 91 SMEs do not meet the criteria that have been determined. The findings of this study are that digital transactions have a significant influence on the income level of a Small and Medium Enterprises (SMEs) in West Palu District, Palu City. Another finding is that digital transactions have a strong relationship with income levels.
Ethical Considerations in AI-Enhanced Strategic Management: Implications for Corporate Social Responsibility Tovan; Mutmainah; Suwedy
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 1: January 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i1.6991

Abstract

This study aims to analyze the ethical implications of the application of artificial intelligence (AI) in corporate strategic management and its impact on corporate social responsibility (CSR). The method used is a systematic literature review with a qualitative approach, collecting secondary data from various relevant journals. The results of the analysis of 15 studies show various approaches in exploring the ethics and impact of technology, especially AI, on strategic management and CSR. Several studies highlight the challenges in creating inclusive ethical regulations through AI auditing and ethical standardization. Ethical concerns arise in the use of AI in sectors such as insurance, education, and retail, especially related to privacy protection and customer satisfaction. These findings emphasize the need for a strong ethical framework to ensure the fair and responsible use of AI.
Determination of Stock Returns of State-Owned Banks: The Role of Fundamental Ratios in the Midst of Indonesia's Macroeconomic Dynamics Suwedy; Syarifah Aliyah Fitrisam; Burhanuddin; Arnianti
Jurnal Sinar Manajemen Vol. 12 No. 2: July 2025
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v12i2.8142

Abstract

This study aims to analyze the effect of Return On Equity (ROE), Earning Per Share (EPS), and Price to Earnings Ratio (PER) on the return of state-owned banking stocks in Indonesia for the 2020-2024 period. The research approach uses a quantitative method with an explanatory design. The research sample consists of four state-owned banks listed on the Indonesia Stock Exchange, namely Bank Mandiri, BRI, BNI, and BTN. The data analysis technique used panel data regression with the Common Effect Model (CEM) model selected through the Chow test and the Lagrange Multiplier test. The results of the study show that simultaneously ROE, EPS, and PER do not have a significant effect on stock returns. However, partially, only ROE has a significant positive effect on stock returns, while EPS and PER have no significant effect. These findings indicate that stock investment decisions in the state-owned banking sector are not enough based only on financial fundamental ratios, but require consideration of macroeconomic factors and market sentiment. This research is expected to be a reference for investors, financial managers, and subsequent researchers in understanding the determinants of banking stock performance in Indonesia.
THE ROLE OF BUSINESS INTELLIGENCE IN BUSINESS DECISION-MAKING AT FINTECH STARTUPS Anggraeni, Rasmi Nur; Habibu, Rahmiwati; Nursiah; Raheni, Cahyaning; Suwedy
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 4 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i4.565

Abstract

Objective: This study examines how Business Intelligence (BI) tools enhance decision-making processes in fintech startups operating in Palu, Indonesia. As a developing city with unique socio-economic dynamics, Palu’s fintech sector faces challenges in data-driven competitiveness. This research aims to identify BI adoption levels, implementation barriers, and their impact on strategic decisions. Method: A mixed-methods approach was employed, combining surveys of 50 fintech startups in Palu with in-depth interviews of 10 key executives. Quantitative data analyzed BI usage patterns (e.g., dashboards, predictive analytics), while qualitative insights explored operational challenges and perceived benefits. Secondary data from local fintech reports supplemented the analysis. Results: Findings reveal that only 35% of fintech startups in Palu fully utilize BI tools, primarily due to limited technical expertise and budget constraints. However, adopters reported a 40% improvement in decision speed and accuracy, particularly in risk assessment and customer segmentation. The study also highlights Palu’s unique need for localized BI models to address informal economy data gaps. Novelty: This research contributes to the scarce literature on BI applications in emerging cities like Palu, emphasizing context-specific adaptations for fintech growth. It proposes a framework for BI integration tailored to small-scale fintech ecosystems in post-disaster recovery regions.
Human Capital Constrains in the implemetation of Pesantren Accounting Guidelines (PAP): Evidence from a modern Pesantren Al-Istiqamah Ngata Baru in Central Sulawesi Arnianti; Suwedy; Nur Rizkianti Suryanto; Muhammad Bashri Bas
Jurnal Sinar Manajemen Vol. 12 No. 2: July 2025
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v12i2.8676

Abstract

This study aims to analyze the human resource (HR) constraints in the implementation of the Pesantren Accounting Guidelines (PAP) at Pondok Pesantren Modern (PPM) Al-Istiqamah Ngata Baru, Central Sulawesi. Using a qualitative case study design, data were collected through in-depth interviews, direct observation, and analysis of the pesantren’s financial documents. The findings reveal that limited accounting competencies among staff, lack of PAP socialization and training, absence of professional accountant assistance, and multiple work responsibilities are the main barriers to implementation. In addition, low digital literacy and reliance on manual systems increase the risk of errors and reduce the quality of financial reporting. These limitations lead to low accountability, restricted access to funding, and declining stakeholder trust. The study highlights that human resources are the key determinant in the successful implementation of PAP. Recommendations include regular training, professional mentoring, the use of simple accounting applications, and institutional support from pesantren leaders, government, and professional accounting bodies. Keywords: Pesantren Accounting Guidelines, Human Resources, Accountability, Financial Reporting, Pesantren
Co-Authors Anggraeni, Rasmi Nur Arnianti Burhanuddin Dasa febriyanti Guasmin Habibu, Rahmiwati Marwana Muhammad Bashri Bas MUTMAINAH Nur Rizkianti Suryanto Nursiah Rahmiwati Habibu Rifaldi Syarifah Aliyah Fitrisam Tovan