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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL ILMIAH GLOBAL EDUCATION Economics and Business Journal Arunika: Jurnal Pengabdian Masyarakat
Ariyandani, Nur
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Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Behavioral Aspects Approaches in Encouraging Green Accounting Practices for MSMEs In West Sulawesi: Spirituality and Kalindaqdaq Perspective Galib, Abdul; Wulandari, Futri Ayu; Ariyandani, Nur
Economics and Business Journal (ECBIS) Vol. 3 No. 1 (2024): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i1.156

Abstract

The issue of environmental sustainability for the UMKM sector is new considering that the emphasis on green accounting practices has focused on large companies that are listed as publicly listed companies. In the context of sustainable business practices, policies that specifically promote the implementation of green accounting among UMKM are still limited. The purpose of this study is to identify and examine the determinants of behavioural aspects in encouraging awareness of UMKM green accounting practices in West Sulawesi from the perspective of spirituality and Kalindaqdaq Mandar culture. The research method used in this research is a mix method with a concurrent model to analyse quantitatively and qualitatively simultaneously. The quantitative method with the Partial Least Square (PLS) approach was conducted to test the Theory of Planned Behaviour (TPB) in green accounting practices. The results of this study indicate that UMKM players in West Sulawesi have not yet carried out green accounting practices but in general they already have the intention to practice green accounting. Another finding is that government policies can encourage green accounting practices so that the government needs to pay attention to the importance of regulations governing the obligation of UMKM players to carry out green accounting practices, awareness of green accounting practices that are early owned by UMKM can encourage the practice of awareness of green accounting practices in the future
Logistics Distribution Perspective in the Fisheries Sector to Support West Sulawesi's Readiness as a Supporting Region for the New Capital City Fauzan, Muhammad; Ariyandani, Nur
Economics and Business Journal (ECBIS) Vol. 3 No. 1 (2024): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i1.166

Abstract

The study aims to explore the logistics distribution perspective in the fisheries sector of West Sulawesi. It focuses on supporting the region's readiness as a supporting area for the new National Capital (IKN) by examining government policies, infrastructure readiness, and supply chain management in the fisheries sector. The research employs a qualitative approach using a literature review combined with observation and interviews with key stakeholders in the fisheries sector. The study includes a feasibility analysis and utilizes a SOAR (Strengths, Opportunities, Aspirations, Results) analysis to develop strategic recommendations for logistics and infrastructure improvements. The findings reveal that West Sulawesi has significant potential to support IKN through its fisheries sector, given its strategic location and existing infrastructure. However, challenges such as limited cold storage facilities, infrastructure readiness, and supply chain coordination need addressing. The government’s draft Presidential Regulation (RPerpres) outlines a plan for port development and cold storage expansion to improve logistics. The study also suggests that collaboration with the private sector and technological adoption could enhance distribution efficiency and product quality. The research contributes to logistics and supply chain literature by addressing the specific challenges and opportunities in the fisheries sector of a developing region like West Sulawesi. It provides an original perspective on how regional policies and infrastructure development can support national capital projects and meet food supply demands while promoting sustainable practices in the fisheries industry
ANALISIS NET PROFIT MARGIN PADA USAHA MIKRO, KECIL, DAN MENENGAH DI KOTA MAKASSAR Ariyandani, Nur; Reken, Feky; Huwae, Victor Ernest
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.28191

Abstract

Net Profit Margin (NPM) merupakan salah satu indikator penting dalam mencapai tujuan perusahaan. Indikator ini berguna untuk menyediakan informasi bagi manajemen perusahaan mengenai efisiensi berdasarkan perbandingan antara laba bersih dan penjualan bersih. Penelitian ini bertujuan untuk menganalisis Net Profit Margin pada Usaha Mikro Kecil Menengah (UMKM) di Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data dari dokumen dan hasil wawancara, serta melakukan analisis net profit margin pada pelaku UMKM di Kota Makassar. Hasil penelitian yang diperoleh dari Dinas Koperasi dan UMKM Kota Makassar melalui Aplikasi Sidatu Miciko menunjukkan bahwa jenis usaha mikro mendominasi UMKM di Kota Makassar. Usaha mikro ini memiliki modal usaha sampai paling banyak Rp 1.000.000.000 (satu miliar rupiah). Jenis UMKM yang mendominasi adalah Kuliner (164 pelaku usaha), Campuran (152 pelaku usaha), dan Fashion (57 pelaku usaha). Peningkatan net profit margin dilakukan melalui inisiatif pelaku UMKM dan dukungan pemerintah melalui inkubator UMKM Kota Makassar. Dukungan tersebut meliputi pendampingan legalitas produk seperti pengurusan IMB dan Hak atas Kekayaan Intelektual (HaKI), pelatihan digital produk, pendampingan visibilitas produk, dan pelatihan tata kelola keuangan UMKM.
PELATIHAN TATA KELOLA KEUANGAN PRODUK KELAPA KOPRA PADA KELOMPOK UMKM DESA LAPEO KECAMATAN CAMPALAGIAN KABUPATEN POLEWALI MANDAR Ariyandani, Nur; Rahmayanti Rivai, Dian; Fitriani, Nur
Arunika: Jurnal Pengabdian Masyarakat Vol. 2 No. 2: Desember 2023
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v2i2.433

Abstract

Lapeo village is an area with a quite large produce of agricultural, especially copra coconut farmers. It is usually used as a raw material for making VCO (virgini coconut oil). One of the SMEs in Lapeo village carries out these businesses. However, the SMEs have a problem in financial process. Precisely, they do not know how much income they earn, expenses, and capital they spend. Therefore, the aim of this service is to provide training regards to financial management to the copra coconut SMEs. The method to implementing this activity is carried out through 3 steps, firstly, direct inspection, secondly, analyzing problems, and thirdly, carrying out financial training. The results are the SMEs expected to be able to carry out routine financial records and separate personal and business financial records. Furthermore, this training received a positive responsesfrom the participants.
Social Media and Influencer Marketing Strategies in Building Sustainable Tourism Awareness in the Coastal Region of West Sulawesi Rahmat, Rahmat Ghazali; Ariyandani, Nur; Wulandari, Futri Ayu; Irawati, Irawati; Rivai, Dian Rahmayanti
Jurnal Ilmiah Global Education Vol. 6 No. 4 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i4.4665

Abstract

This study aims to analyze social media and influencer marketing strategies in building sustainable tourism awareness in the coastal areas of West Sulawesi. This research uses a qualitative case study method. The research location is West Sulawesi Province. Research informants consisted of the tourism office, tourist destination managers, tourists, and local influencers. A purposive sampling technique was used to determine informants based on certain criteria. Data were collected through in-depth interviews with informants, direct field observations, and documentation. Data were analyzed using thematic analysis with the help of NVivo software. To ensure data validity, source triangulation techniques were used. The results show that social media plays a primary promotional tool capable of shaping perceptions and increasing tourist engagement in sustainable tourism awareness. Meanwhile, influencers have proven effective in conveying sustainability messages through educational content and are able to positively influence tourist behavior. This study also revealed that community involvement is still strong in aspects of destination management, but not optimal in digital promotion. Furthermore, challenges were identified in terms of facility readiness and coordination between stakeholders. This emphasizes the importance of strategic collaboration between the government, the community, and digital actors to realize sustainable tourism awareness.
Co-Authors Abdul Galib Huwae, Victor Ernest Irawati Irawati Muhammad fauzan NUR FITRIANI Rahmat, Rahmat Ghazali Rahmayanti Rivai, Dian Reken, Feky Rivai, Dian Rahmayanti Saununu, Siska Jeanete Wulandari, Futri Ayu