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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis BJRA (Bongaya Journal of Research in Accounting) EDUKATIF : JURNAL ILMU PENDIDIKAN Neraca: Jurnal Pendidikan Ekonomi Journal of Enterprise and Development (JED) Economics and Digital Business Review Journal of Mathematics: Theory and Applications Indonesian Journal of Social and Educational Studies Formosa Journal of Social Sciences (FJSS) LEBAH MASALIQ: Jurnal Pendidikan dan Sains ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat TEKNOS: Jurnal Pendidikan dan Teknologi JURNAL RUMPUN MANAJEMEN DAN EKONOMI V-Machine: Vocational and Mechanical Community Service Journal (Jurnal Pengabdian Masyarakat)
Handayani, Andi Asti
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EVALUASI KINERJA KEUANGAN BERDASARKAN METODE VALUE FOR MONEY PADA PENGELOLAAN APBD KOTA MAKASSAR Andi Asti Handayani; Tuti Supatminingsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 11 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i11.7443

Abstract

Makassar City, as one of the metropolitan cities in Eastern Indonesia, has a great responsibility to ensure financial management that supports sustainable development and optimal public services. This study evaluates the financial performance of Makassar City in 2021–2023 based on the Value for Money principle, namely economic aspects, efficiency, and effectiveness. The research method is quantitative descriptive and secondary data sources in the form of the Budget Realization Report (LRA) of Makassar City regional revenue and expenditure downloaded from the official website of the Makassar City Government. The economic ratio analysis shows that budget management was categorized as economical in 2021 and 2022, and fairly economical in 2023. The efficiency ratio was categorized as less efficient in 2021 and 2022, and not efficient in 2023. Meanwhile, the effectiveness ratio was highly effective in 2021 and fairly effective in both 2022 and 2023. These findings indicate that although Makassar City's budget management was relatively frugal in the first two years, efficiency and effectiveness declined in the third year.
Statistik Ekonomi: Perbandingan Pendapatan UMKM Sebelum dan Sesudah Pandemi Tuti Supatminingsih; Andi Asti Handayani
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.7440

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting the national economy, yet they are one of the sectors most impacted by the COVID-19 pandemic. This study aims to analyze the differences in MSME income before and after the pandemic and to uncover the factors influencing their recovery process. The study was conducted using a quantitative approach using a descriptive-comparative method, utilizing secondary data from the Central Statistics Agency (BPS) and the Ministry of Cooperatives and SMEs, as well as primary data through questionnaires and interviews with 100 MSMEs from various business sectors. The results show that MSME revenue experienced a sharp decline from IDR 9.6 quadrillion in 2019 to IDR 8.5 quadrillion in 2020, before beginning to recover in 2021. In the post-pandemic period (2022–2023), MSMEs successfully recovered, with their contribution to Gross Domestic Product (GDP) increasing to 61.07% and the number of business units reaching 66 million, surpassing pre-pandemic levels. However, the recovery has been uneven; medium- sized enterprises (MSMEs) recovered faster than small, micro, and ultra-micro enterprises. Government stimulus programs, broader access to financing, the implementation of digitalization, and the adaptability of business actors are key factors driving this recovery. The research findings are expected to serve as a reference in evaluating and formulating policies to strengthen the resilience and competitiveness of MSMEs in the future.
PENINGKATAN AKUNTANSI DAN EFISIENSI KEUANGAN MELALUI PENDAMPINGAN DIGITAL BAGI UMKM WAROENG MESSO DI KABUPATEN GOWA Tuti Supatminingsih; Andi Asti Handayani
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i6.7442

Abstract

This article discusses "Increasing Accounting and Financial Efficiency Through Digital Assistance for Waroeng Messo MSMEs in Gowa Regency". This research aims to explore how digital assistance can improve accounting and financial efficiency for MSMEs, especially Waroeng Messo in Gowa Regency. Through an information technology approach, this research provides new insights in increasing financial literacy and the application of technology for MSMEs. The research method includes a preparation stage with direct visits to MSMEs business actors to identify the problems they face. The research results show that the use of information technology-based applications/software can provide significant benefits for MSMEs, such as saving time, speeding up work, and securing data. In conclusion, digital assistance can be an effective solution in increasing the accounting and financial efficiency of MSMEs, with government support that encourages the growth of the MSMEs sector.
PENERAPAN AKUNTANSI MANAJEMEN RUMAH TANGGA (ASMARA) UNTUK MENINGKATKAN LITERASI KEUANGAN KELUARGA Andi Asti Handayani; Tuti Supatminingsih; Nurwahida Nurwahida; Andi Tonra Lipu
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7348

Abstract

Minimnya literasi keuangan menyebabkan berbagai masalah seperti pemborosan, tidak tercapainya tujuan finansial, hingga ketergantungan pada utang konsumtif.Kegiatan PKM ini bertujuan memberikan edukasi serta pendampingan penerapan akuntansi manajemen rumah tangga melalui pembuatan anggaran (budgeting), pencatatan keuangan harian, pengelompokan kebutuhan, hingga perhitungan kapasitas menabung & investasi rumah tangga. Kegiatan dilaksanakan di Kelurahan Mangasa Kota Makassar. Sasaran kegiatan adalah ibu rumah tangga, pekerja informal, dan keluarga dengan literasi keuangan rendah.Setelah penerapan pencatatan harian dan evaluasi mingguan, peserta menyadari adanya pengeluaran tidak perlu seperti jajan, biaya pulsa berlebih, dan belanja impulsif. Hasil Kegiatan menghasilkan 85% peserta mampu membuat anggaran keluarga, Peserta mulai mencatat pemasukan dan pengeluaran harian menggunakan format yang diberikan, dan Peserta memahami pembuatan dana darurat dan pembagian kebutuhan 50-30-20. Setelah pendampingan 30 hari, rata-rata peserta berhasil menghemat 10–15% pengeluaran.
Efisiensi dan Transparansi Keuangan Dalam Bisnis Warnet: Analisis Penggunaan Software Akuntansi Pada Mininetcity Handayani, Andi Asti; Supatminingsih, Tuti
Neraca: Jurnal Pendidikan Ekonomi Vol. 11 No. 1 (2025): Neraca: Jurnal Pendidikan Ekonomi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/neraca.v11i1.11674

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan software akuntansi terhadap efisiensi dan transparansi keuangan pada usaha mikro kecil dan menengah (UMKM), khususnya pada studi kasus bisnis warnet Mininetcity. Metode yang digunakan adalah studi kasus dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi yang dianalisis menggunakan teknik analisis interaktif. Hasil penelitian menunjukkan bahwa sebelum penggunaan software, pengelolaan keuangan cenderung manual, tidak efisien, dan rawan manipulasi. Setelah implementasi software akuntansi Accurate, pencatatan transaksi menjadi otomatis, transparansi meningkat, dan proses pelaporan keuangan menjadi lebih cepat dan akurat. Realisasi anggaran juga menunjukkan kecocokan penuh dengan estimasi, menandakan bahwa proses manajemen keuangan berjalan sesuai rencana. Meskipun demikian, tantangan terkait infrastruktur dan faktor manusia tetap menjadi perhatian untuk pengembangan sistem ke depan. Temuan ini dapat menjadi referensi bagi pelaku UMKM dalam mengadopsi sistem digital untuk meningkatkan kualitas pengelolaan keuangan mereka.
Penguatan Peran Pemerintah Distrik dan Kampung melalui Pendekatan Community Action Plan di Kabupaten Teluk Bintuni Sangadji, Suleman Samuda; Aswita, Dian; Tohamba, Citra Puspita; Handayani, Andi Asti; Supatminingsih, Tuti
Lebah Vol. 19 No. 3 (2026): January: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i3.519

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat peran pemerintah distrik dan kampung dalam mendukung pengembangan ekonomi kawasan berbasis sumber daya alam di Kabupaten Teluk Bintuni, Papua Barat. Permasalahan utama yang dihadapi adalah tingginya ketergantungan ekonomi terhadap aktivitas industri, keterbatasan kapasitas perencanaan di tingkat lokal, serta lemahnya koordinasi lintas kampung dan distrik dalam merumuskan arah pengembangan ekonomi pasca aktivitas utama industri. Melalui kegiatan ini, tim pelaksana memfasilitasi proses perencanaan partisipatif dengan menggunakan pendekatan Community Action Plan yang menempatkan pemerintah distrik dan kampung sebagai aktor utama dalam mengidentifikasi permasalahan, memetakan potensi dan aset lokal, serta menyusun rencana aksi bersama. Metode pelaksanaan kegiatan dilakukan melalui analisis situasi awal, diskusi kelompok terarah, lokakarya partisipatif, dan pendampingan dalam perumusan rencana aksi yang bersifat operasional dan kontekstual. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap tantangan dan peluang pengembangan ekonomi kawasan, terpetakannya potensi lokal secara lebih sistematis, serta tersusunnya rencana aksi komunitas yang disepakati bersama. Dampak positif lainnya terlihat dari mulai menguatnya peran pemerintah distrik dan kampung dalam proses perencanaan ekonomi kawasan. Kegiatan ini diharapkan menjadi langkah awal penguatan kapasitas perencanaan partisipatif yang berkelanjutan dalam mendukung pembangunan ekonomi kawasan di Kabupaten Teluk Bintuni
PKM Eskalasi Profit UMKM Melalui Improvisasi Sistem Pembukuan Double Entry dan Implementasi Laporan Keuangan Berdasarkan SAK EMKM Pada Pelaku UMKM Supatminingsih, Tuti; Handayani, Andi Asti
IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Vol 5, No 1 (2025): IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat
Publisher : Univeristas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/iptek.v5i1.81723

Abstract

Abstrak. UMKM merupakan sektor yang berperan besar dalam mendorong pertumbuhan ekonomi daerah, namun sebagian besar pelaku UMKM masih menghadapi keterbatasan dalam praktik pembukuan dan penyusunan laporan keuangan yang andal. Ketiadaan sistem pencatatan yang terstruktur berdampak pada rendahnya kualitas informasi keuangan dan lemahnya kemampuan pelaku usaha dalam memetakan profitabilitas, mengendalikan biaya, serta mengambil keputusan berbasis data. Studi literatur dalam 10 tahun terakhir menunjukkan bahwa penerapan sistem akuntansi sederhana namun terstandarisasi, termasuk pembukuan double-entry dan penyusunan laporan keuangan berbasis SAK EMKM, terbukti meningkatkan akurasi laporan, akses pembiayaan, dan kinerja usaha mikro di berbagai wilayah. Program Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan profit UMKM di Kecamatan Bangkala Barat, Kabupaten Jeneponto melalui improvisasi sistem pembukuan double-entry yang disederhanakan dan implementasi penyusunan laporan keuangan sesuai SAK EMKM. Metode pelaksanaan meliputi: (1) asesmen tingkat literasi akuntansi dan kebutuhan UMKM; (2) pelatihan praktis pembukuan double-entry berbasis transaksi harian; (3) pendampingan penyusunan laporan posisi keuangan dan laporan laba rugi sesuai SAK EMKM; serta (4) monitoring dan evaluasi dampak terhadap profitabilitas dan kualitas pengambilan keputusan usaha. PKM ini diharapkan menghasilkan peningkatan kemampuan pelaku UMKM dalam melakukan pencatatan transaksi secara konsisten, menghasilkan laporan keuangan yang standar dan mudah dipahami, serta memanfaatkan informasi keuangan tersebut untuk meningkatkan keuntungan usaha. Selain itu, program ini memberikan kontribusi berupa model pembukuan double-entry yang teradaptasi untuk UMKM dan template laporan keuangan berbasis SAK EMKM yang dapat direplikasi oleh pemerintah daerah maupun pendamping UMKM di wilayah lain.Kata Kunci: UMKM, Double-Entry, SAK EMKM, Laporan Keuangan, Profitabilitas, Jeneponto
The Moderating Role of Sharia Compliance in the Relationship between Sustainability Reporting Disclosure and Firm Value: : Evidence from Mining and Energy Companies Listed on the Indonesia Stock Exchange. Azwar Anwar; Nur Alim Bahri; Febrina Nur Ramadhani; Andi Asti Handayani
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3682

Abstract

This study examines the effect of sustainability reporting on firm value with Sharia compliance as a moderating variable in mining and energy companies listed on the Indonesia Stock Exchange (IDX). The research is grounded in Stakeholder Theory and Sustainability Theory, which emphasize that companies are responsible not only to shareholders but also to broader stakeholders, including society and the environment. Sustainability disclosure is expected to improve transparency and strengthen stakeholder trust, which may ultimately influence firm value. However, previous studies show inconsistent findings, suggesting that the relationship may depend on certain moderating factors. This study employs a quantitative approach using multiple regression analysis with EViews. Sustainability reporting is measured using the Global Reporting Initiative (GRI) index, firm value is measured using Tobin’s Q, and Sharia compliance acts as the moderating variable. Leverage (DER) and profitability (ROA) are included as control variables. The sample consists of 63 observations from 21 mining and energy companies during the period 2022–2024. The results indicate that sustainability reporting does not have a significant effect on firm value, even when moderated by Sharia compliance. Prior to moderation, sustainability reporting shows a negative effect on firm value, while after moderation only profitability (ROA) has a significant influence. These findings suggest that sustainability disclosure alone may not be sufficient to increase firm value in the mining and energy sector.
Entrepreneurship and urban farming: A study on determinants of business management Muhammad Hasan; Muhammad Dinar; Nur Arisah; Marhawati Marhawati; Andi Asti Handayani
Journal of Enterprise and Development (JED) Vol. 5 No. 3 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5i3.8359

Abstract

Purpose — This research was conducted to find out how entrepreneurship education, entrepreneurial experience, and entrepreneurial motivation influence the management of farming in urban areas.Method — This research was conducted using a quantitative approach with associative methods and employing multiple linear regression data analysis techniques. The research population consisted of members of the Citra women's farmer group, totaling 20 people located at BTN Citra Tello Permai, Tello Baru Village, Panakkukang District, Makassar City.Result — The results of the research indicate that the entrepreneurial education variable has a positive and significant effect on the management of urban farming businesses, the entrepreneurial experience variable also has a positive and significant effect on the management of urban farming businesses, while the entrepreneurial motivation variable, partially, shows no positive and significant effect on the management of urban farming businesses.Contribution — This research makes a valuable academic contribution by addressing a population gap, as prior studies primarily centered on MSMEs, with limited exploration of the crucial urban agricultural sector.
Peran Literasi Digital dan Literasi AI dalam Mendukung Technology-Enhanced Learning pada Mahasiswa Pendidikan Ekonomi Universitas Negeri Makassar Andi Asti Handayani; Tuti Supatminingsih
MASALIQ Vol 6 No 4 (2026): JULI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v6i4.10428

Abstract

The development of digital technology and artificial intelligence (AI) has driven the transformation of learning in higher education through the Technology-Enhanced Learning (TEL) approach. However, the successful implementation of TEL is determined not only by the availability of technology but also by students’ ability to use technology effectively. This study aims to analyze the role of Digital Literacy and AI Literacy in supporting Technology-Enhanced Learning among Economic Education students at Universitas Negeri Makassar. This study used a quantitative approach with a cross-sectional survey design. The research sample consisted of 90 students selected using purposive sampling. Data were collected through a questionnaire and analyzed using multiple linear regression with the assistance of the JASP application. The results showed that all instruments were valid and reliable, and the data met the assumptions of normality, linearity, multicollinearity, and heteroscedasticity. Partially, Digital Literacy and AI Literacy had positive and significant effects on Technology-Enhanced Learning. Simultaneously, both variables also had a significant effect on Technology-Enhanced Learning, with a coefficient of determination of 34.5%. Digital Literacy had a more dominant effect than AI Literacy. The conclusion of this study affirms that improving students’ digital and AI competencies is an important factor in supporting the effectiveness of technology-based learning. The implications of this study provide practical contributions for higher education institutions in strengthening digital literacy and AI literacy through curriculum development and learning strategies that are adaptive to technological transformation.
Co-Authors Andi Khaerun Niza Andi Tonra Lipu Armalia, Yesi Awaluddin Azwar Anwar Dian Aswita, Dian Dinar, Muhammad Fitry Purnamasari Hikmayani Subur Israwati Hamsar Israwati Hamsar Marhawati Miranda Miranda Muhammad Azis Muhammad Dinar Muhammad Dinar Muhammad Hasan Muhammad Hasan Nur Alim Bahri Nur Arisah Nuraisyiah Nuraisyiah Nurdiana Nurwahida Nurwahida Raden Mohamad Herdian Bhakti Ramadhani, Febrina Nur Samsinar Sangadji, Suleman Samuda Sudirman Sudirman Tohamba, Citra Puspita Tuti Supatminingsih Wardimansyah Ridwan