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The Effect Of Return On Investment And Earning Per Share On Stock Price As A Moderating Variable. Haslindah, Haslindah; Sudirman, Sitti Rahma; Saleh, Wahyuni; Herman, Bahtiar
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10537

This study aims to determine the effect of return on investment and earnings per share on company stock prices with perceived stock risk as a moderating variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange 2018-2020. Sampling was done by purposive sampling technique. Data analysis techniques were performed using descriptive statistical analysis and PLS (Partial Least Square). Based on the analysis that has been done, the results of Return On Investment (ROI) have a positive and significant effect on stock prices. Earning Per Share (EPS) has a positive and significant effect on stock prices. Return On Investment (ROI) has a positive and significant effect on stock prices moderated by perceived stock risk. Earning Per Share (EPS) has a positive and significant effect on stock prices moderated by perceived stock risk

IMPLEMENTASI STRATEGI PEMASARAN MEDIA SOSIAL INSTAGRAM TERHADAP PENINGKATAN PENJUALAN TOKO BAJUTTA Fadillah, Ade Nurul; Ramlan, Pratiwi; Saleh, Wahyuni
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 1 (2024): 2024 September
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

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This study aims to investigate the impact of implementing social media marketing strategies on increasing sales, using quantitative methods. With the development of social media, companies are increasingly using it as a tool to increase visibility and customer engagement. However, the effectiveness of social media marketing strategies in increasing sales is not fully understood. Therefore, this study takes a quantitative approach to measure the impact of social media marketing strategies on sales more objectively. Data were collected by observation, questionnaires, literature studies and interviews. The population was taken from the number of followers of the Toko Bajutta Instagram account, which was 1,017 followers and a sample of 91 people was taken using the Random Sampling sampling technique. Data analysis was carried out using appropriate statistical methods to identify the relationship between the implementation of social media marketing strategies and increased sales. The results of this study are expected to provide a deeper understanding of the role of social media in improving the company's sales performance.

The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City Sudirman, Sitti Rahma; Haslindah, Haslindah; Saleh, Wahyuni; Tuasalamony, Ardhiatul Halima; Rinaldi, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14739

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analysis and PLS (Partial Least Square). The research results show that Tax avoidance, Harmonization of tax regulations and Tax Understanding have a positive and significant effect on the compliance of Makassar City MSME taxpayers. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance which is strengthened by risk preferences and understanding of taxation, which is not significant on taxpayer compliance which is moderated by risk preferences.

Pemberdayaan Masyarakat Pengelola Sarang Burung Walet Menuju Kemandirian Ekonomi dan Berdaya Saing di Desa Boiya Saleh, Wahyuni; Haslindah, Haslindah; Aqmal, Amal; Jumarding, Ahmad
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

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Kegiatan pemberdayaan masyarakat dalam hal ini mitra kami memiliki beberapa permasalahan yang kami temui setelah berdiskusi dengan mitra yaitu mitra kami yang berlokasi di Desa Boiya Kecamatan Maiwa Kabupaten Enrekang Sulawesi Selatan, mitra kami mengaku mengalami kesulitan dalam bidang produksi sarang burung walet. Mitra kami telah membudidayakan sarang burung walet sejak tahun 2018 yang sudah berjalan selama 6 tahun, namun produktivitas sarang burung walet tidak mengalami peningkatan dari tahun ke tahun, tingginya permintaan pasar terhadap sarang burung walet tentu tidak diimbangi dengan produksi sarang burung walet yang cenderung stagnan; tujuan dari kegiatan pengabdian kepada masyarakat ini dilaksanakan dalam upaya peningkatan produktivitas sarang burung walet, pemberdayaan masyarakat, dan pengelolaan kotoran burung walet yang dapat bermanfaat dalam bidang pertanian; metode yang digunakan adalah identifikasi masalah, sosialisasi program, pelaksanaan program, evaluasi dan monitoring kemudian tindak lanjut. Hasil yang telah dicapai dari kegiatan pengabdian kepada masyarakat adalah peningkatan keterampilan teknis pengelola sarang burung walet, peningkatan produksi sarang burung walet sebesar 30% dari produktivitas awal, kesadaran lingkungan dalam melestarikan burung walet dan pemanfaatan limbah burung walet menjadi pupuk organik.

Influence Of Accounting Understanding and Internal Control On The Quality Of Financial Statements Saleh, Wahyuni; Andreani, Andi Riska
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 1 (2022): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i1.326

This study aims to examine the effect of understanding accounting and internal control on the quality of financial statements. The data in this study were obtained from business actors, namely the owners of stands at Karebosi Link Makassar City who were the respondents. This study uses primary data obtained directly from original sources not through intermediaries and collected by researchers to answer research questions by giving questionnaires to 39 respondents. The sampling method in this study used the purposive sampling method, namely the technique of determining the sample with certain criteria or considerations. Test the validity and reliability of the data to determine whether the indicators of the questionnaire are valid and reliable. The data analysis method used is multiple regression analysis, coefficient of determination test (r2) and simultaneous test (f). The results of this study indicate that partially and simultaneously Accounting Understanding has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link Makassar and partially and simultaneously Internal Control has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link. Makassar. Keywords: Understanding of Accounting; Internal Control; Quality of Financial Statements

Pengaruh Pengendalian Internal Dan Kompensasi Terhadap Kecendurungan Kecurangan Pada Kantor Inspektorat Daerah Takalar Syafaruddin, Andi Riska Andreani; Saleh, Wahyuni; Syafaruddin, Syafaruddin
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 1 (2022): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i1.329

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengendalian internal dan kompensasi terhadap tingkat kecenderungan kecurangan di Kantor Inspektorat Daerah Takalar. Penelitian ini menggunakan data primer diperoleh dengan menyebar kuesioner kepada responden yaitu Pegawai Negeri Sipil (PNS) yang bekerja pada Kantor Inspektorat Daerah Takalar. Teknik pengambilan sampel menggunakan Sampling Non Probability. Analisis data dalam penelitian ini menggunakan analisis Regresi Linear Berganda (Multiple Regression Analysis). Hasil penelitian ini menunjukkan bahwa: (1) Pengendalian internal berpengaruh secara parsial terhadap kecenderungan kecurangan pada Kantor Inspektorat Daerah Takalar (2) Kompensasi berpengaruh secara parsial terhadap kecenderungan pada Kantor Inspektorat Daerah Takalar (3) Pengendalian internal dan kompensasi secara simultan (bersama-sama) terhadap kecenderungan kecurangan pada Kantor Inspektorat Daerah Takalar. Dari penelitian ini diperoleh nilai Adjusted R Square sebesar 0,508 angka ini menunjukkan bahwa kecendurungan kecurangan di Kantor Inspektorat Daerah Takalar yang dipengaruhi oleh pengendalian internal dan kompensasi adalah sebesar 50,8% sedangkan 49,2% dipengaruhi oleh faktor lain di luar kedua variabel independen dalam penelitian ini. Keywords: Pengendalian Internal; Kompensasi; Kecenderungan Kecurangan

Implementasi Akuntansi Digital Guna Pencatatan Keuangan Pada UMKM Saleh, Wahyuni; Jumarding, Ahmad
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.692

Penelitian ini bertujuan untuk memahami implementasi akuntansi digital dalam pencatatan keuangan pada usaha mikro, kecil, dan menengah (UMKM), khususnya di Depot Meezab, Kabupaten Enrekang. Pendekatan kualitatif studi kasus digunakan dengan teknik pengumpulan data melalui observasi langsung dan wawancara mendalam terhadap pemilik usaha dan staf keuangan. Hasil penelitian menunjukkan bahwa sebelum digitalisasi, pencatatan keuangan dilakukan secara manual dan sederhana. Implementasi aplikasi akuntansi digital memberikan dampak positif dalam bentuk otomatisasi pencatatan, peningkatan akurasi, efisiensi waktu, dan kemudahan akses data keuangan. Namun, tantangan yang dihadapi meliputi rendahnya literasi digital pemilik usaha dan keterbatasan infrastruktur jaringan internet. Keberhasilan implementasi sangat dipengaruhi oleh kompetensi sumber daya manusia, ketersediaan teknologi yang mendukung, serta keberlanjutan pelatihan. Studi ini merekomendasikan peran aktif pemerintah dan pengembang aplikasi dalam memberikan pelatihan serta menyediakan sistem yang ramah pengguna dan bisa digunakan di wilayah dengan akses internet terbatas.

Optimization of Digital Marketing in Improving Marketing Performance Herman, Bahtiar; Saleh, Wahyuni; Mursalat, Aksal
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 2 (2024): August
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i2.2627

In the evolving era of digitalization, Majelis Ekonomi Perserikatan Muhammadiyah Sidenreng Rappang faces significant challenges in optimizing the utilization of its assets and adopting digital technology in its marketing strategies. This research aims to identify and develop effective digital marketing strategies to optimize the management of the organizationâ€™s assets, including rice commodities. Using a SWOT analysis, this study identifies the strengths, weaknesses, opportunities, and threats faced by the organization. The SWOT analysis results in 12 alternative strategies, which are then evaluated using the Quantitative Strategic Planning Matrix (QSPM) to determine the priority strategies. The research findings indicate that the primary strategies Majelis Ekonomi Perserikatan Muhammadiyah Sidenreng Rappang should adopt are leveraging community connections to increase internet usage and digital marketing for rice commodities, optimizing community connections to build competitive advantages, and collaborating with local businesses to overcome resource limitations. These findings position the organization in Quadrant 1 of the strategy matrix, supporting the implementation of aggressive strategies to maximize opportunities and address existing challenges. This research provides valuable insights for the organization in designing and implementing effective digital marketing strategies to achieve its economic and social objectives.

STRATEGI MARKETING INSTAGRAM TERHADAP PENINGKATAN PENJUALAN PADA BISNIS TEH POCI “OUTLET AIKO” Ferdiansyah, Muh; Latif, Adam; Saleh, Wahyuni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4500

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Strategi Marketing Instagram terhadap Peningkatan Penjualan bisnis Teh Poci “Outlet Aiko” sehingga bisa meningkatkan pendapatan serta dapat memperluas pangsa pasanya. Metode yang digunakan dalam penelitian ini yaitu pendekatan kuantitatif. Populasi yang digunakan yaitu sebanyak 75 konsumen, yang diambil dari konsumen Outlet Aiko selama 1 bulan dengan menggunakan rumus yount dan tehnik random sampling. Tehnik pengumpulan data yang digunakan yaitu observasi, kuisoner, dan dokumentasi. Tehnik analisis data yang digunakan yaitu analisis regresi sederhana menggunakan aplikasi IMB SPSS 26. Adapun hasil Uji Parsial yaitu hasil thitung (3,032) > ttabel (1,666) dan angka signifikansi 0,003<0,05. Dari Uji Parsial tersebut dapat disimpulkan bahwa Strategi Marketing Instagram berpengaruh terhadap peningkatan penjualan pada bisnis Teh Poci “Outlet Aiko”. Adapun hasil Uji Simultan yaitu hasil fhitung (9.187) > ftabel (3,972). Maka dapat disimpulkan bahwa Strategi Marketing instagram mempunyai pengaruh secara Bersama-sama atau simultan terhadap Peningkatan Penjualan pada bisnis teh poci “Otlet Aiko”.

The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City Sudirman, Sitti Rahma; Haslindah, Haslindah; Saleh, Wahyuni; Tuasalamony, Ardhiatul Halima; Rinaldi, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14739

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analysis and PLS (Partial Least Square). The research results show that Tax avoidance, Harmonization of tax regulations and Tax Understanding have a positive and significant effect on the compliance of Makassar City MSME taxpayers. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance which is strengthened by risk preferences and understanding of taxation, which is not significant on taxpayer compliance which is moderated by risk preferences.

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