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All Journal JURNAL ILMU EKONOMI & SOSIAL Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ar-Ribh Jurnal Pengabdian Masyarakat Bhinneka Innovative: Journal Of Social Science Research
Pertiwi, Hardianti
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Other

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Pengambilan Keputusan Investasi Terhadap Nilai Perusahaan Jasa Perbankan Yang Terdaftar Pada BEI Rifqiansyah, Rifqiansyah; Nurfaisah, Nurfaisah; Samsuri, Samsuri; Pertiwi, Hardianti
EKONOMI & SOSIAL Vol 15 No 2 (2024): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v15i2.6457

Abstract

This study aims to examine the effect of investment decisions on the value of financial services companies listed on the Indonesia Stock Exchange (IDX), which is reflected through the investment opportunity set (IOS). The type of research used is quantitative, with a sample of 110 companies. The data analysis technique used is multiple linear regression to identify the relationship between investment decision variables and company value. The independent variables used include various investment decision metrics, such as Total Assets Growth, Current Assets to Total Assets Ratio, Market to Book Assets Ratio, Earnings to Price Ratio, and Capital Expenditure to Book Value of Assets Ratio. The results of the study indicate that the value of financial services companies is not affected by investment variables measured using Total Assets Growth and Current Assets to Total Assets Ratio. However, the Market to Book Assets Ratio, Earnings to Price Ratio, and Capital Expenditure to Book Value of Assets Ratio are proven to significantly affect the value of banking services companies listed on the IDX. Overall, investment decision indicators have a significant effect on company value. This study contributes to the financial literature by emphasizing the importance of investment metric analysis in increasing the value of financial services companies in Indonesia. These findings are also relevant for policy makers and financial managers in determining optimal investment strategies.
DAMPAK SOCIAL MEDIA MARKETING TERHADAP SUSTAINABILITY PERFORMANCE PADA UMKM: PERAN DIGITAL COMPETENCIES SEBAGAI MEDIASI Khaliq, Abdul; Pertiwi, Hardianti; Dharma, Surya; Insirat, Mutahira Nur; Ismawati, Ismawati
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2391

Abstract

ABSTRACTSustainability performance in MSMEs is often constrained by limited resources and capabilities, leading many firms to prioritise short‑term financial returns over long‑term impacts. Yet sustainability now underpins customer appeal, partnership opportunities, and access to financing. Social media marketing—when reinforced by strong digital competencies—can substantially extend market reach. This study therefore tests whether digital competencies mediate the effect of social media marketing on MSME sustainability performance. Using a causal survey of 117 MSMEs in Makassar’s Somba Opu craft and shopping district (sampled with Slovin’s formula and purposive random sampling), data were gathered via Likert‑scale questionnaires and analysed with path analysis. The resulting article is expected to guide more competitive and innovative MSME strategies in the digital era.Keywords: Digital Competencies, Social Media Marketing, Sustainability performance.ABSTRAKKinerja keberlanjutan di UMKM sering kali terkendala oleh sumber daya dan kemampuan yang terbatas, sehingga banyak perusahaan yang memprioritaskan keuntungan finansial jangka pendek daripada dampak jangka panjang. Namun, keberlanjutan kini menjadi penopang daya tarik pelanggan, peluang kemitraan, dan akses ke pembiayaan. Pemasaran media sosial-jika diperkuat dengan kompetensi digital yang kuat-dapat memperluas jangkauan pasar secara substansial. Oleh karena itu, penelitian ini menguji apakah kompetensi digital memediasi pengaruh pemasaran media sosial terhadap kinerja keberlanjutan UMKM. Dengan menggunakan survei kausal terhadap 117 UMKM di distrik kerajinan dan perbelanjaan Somba Opu, Makassar (diambil sampelnya dengan rumus Slovin dan purposive random sampling), data dikumpulkan melalui kuesioner berskala Likert dan dianalisis dengan analisis jalur. Artikel yang dihasilkan diharapkan dapat memandu strategi UMKM yang lebih kompetitif dan inovatif di era digital. Kata kunci: Kompetensi Digital, Pemasaran Media Sosial, Kinerja Keberlanjutan.
Pelatihan Akuntansi Bagi Para Pelaku Umkm Dilakukan Di Desa Wiwitan Kecamatan Lamasi Rifqiansyah, Rifqiansyah; Pertiwi, Hardianti; Nurfaisah, Nurfaisah
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.252

Abstract

Pelatihan akuntansi bagi para pelaku UMKM dilakukan di Desa Wiwitan Kecamatan Lamasi. Kegiatan ini bertujuan untuk memberikan edukasi dan memperkenalkan akuntansi kepada masyarakat Desa Wiwitan. yang memiliki bisnis UMKM. Pelatihan akuntansi dilakukan dengan memberikan pemaparan materi mengenai pengertian dan tujuan akuntansi, konsep entitas bisnis, dan proses membuat laporan keuangan. Tim pengabdi terdiri dari dosen Fakultas Bisnis Universitas Mega Buana Palopo. Responden pada penelitian ini adalah para pelaku UMKM di Desa Wiwitan. Metode yang digunakan adalah pemaparan materi, pretest & postest, wawancara, tanya jawab dan diskusi. Temuan yang diperoleh yaitu pelatihan dan pemaparan materi yang diberikan memberikan manfaat signifikan terhadap peningkatan pengetahuan para pelaku UMKM. Pengetahuan tersebut dapat dipraktikan untuk mengelola bisnis UMKM, sehingga UMKM desa ini bisnisnya dapat berkelanjutan.
Analisis Evaluasi Sistem Informasi Akuntansi Pengelolaan Dana Bantuan Oprasional Sekolah Pada SMP Negeri 1 Lamasi Rifqiansyah, Rifqiansyah; Sudirman, Nengsi; Pertiwi, Hardianti
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk mengevaluasi sistem informasi akuntansi terkait pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMP Negeri 1 Lamasi. Metode yang digunakan dalam penelitian ini adalah deskriptif-kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder dengan menggunakan teknik pengumpulan data wawancara, observasi, dan dokumentasi serta studi literatur yang diperoleh dari informan. Informan dalam penelitian ini adalah Kepala Sekolah atau Ketua Yayasan dan bendahara pengelola dana BOS sekolah. Hasil penelitian ini menjelaskan bahwa evaluasi suatu sistem informasi akuntansi terkait pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMP Negeri 1 Lamasi harus ada laporan dan pertanggungjawabannya oleh kepala sekolah, dibuktikan dengan adanya akuntabilitas. laporan yang dibuat setiap semester, serta adanya ketidaksesuaian pada buku pembantu perpajakan dimana terdapat kesalahan pada acuan teknis yang lama. Evaluasi yang dihasilkan terhadap sistem informasi akuntansi (SIA) bertujuan untuk menyempurnakan sistem informasi akuntansi agar memenuhi harapan dan tujuan penerapannya serta dapat membantu dalam perancangan diagram alur.
Sharia Economic Law Perspective On Productive Zakat Management During The Covid 19 Pandemic Case Study Of The National Zakat Amil Agency (Baznas) Pertiwi, Hardianti
Jurnal Ar-Ribh Vol. 5 No. 2 (2022): Oktober 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i2.9193

Abstract

The arrangement of zakat must involve aspects of reliable modern management, so that zakat becomes a meaningful force. The arrangement includes aspects of data collection, collection, storage and distribution, during the covid 19 pandemic, of course many problems arise, one of which is Productive Zakat Management, where this study aims to determine whether BAZNAS Masamba, North Luwu Regency, South Sulawesi Province carries out administrative management in The Covid 19 pandemic period is in accordance with the Sharia Economic Law Perspective, so that the goal of improving the Mustahiq's Economy is going well. The type of research used is qualitative with a case study approach and empirical normative research, namely legal research regarding the direct application of normative provisions to every legal event that occurs in society. In the results of research related to the Management of Productive Zakat Management during the Covid 19 Pandemic, it is in accordance with Sharia Economic Law and Law. Number 23 of 2011, however, in the management of productive zakat where the Human Resources factor is still being worked out because the mentoring process for Mustahiq has not been well optimized and the socialization of zakat has not been thoroughly informed, thus the community does not understand the management and benefits of productive zakat.
Co-Authors Abdul Khaliq Insirat, Mutahira Nur Ismawati Ismawati Nengsi Sudirman Nurfaisah, Nurfaisah Rifqiansyah, Rifqiansyah Samsuri Samsuri SURYA DHARMA