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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi KEUNIS Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Indonesian Journal on Software Engineering (IJSE) Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Akuntansi STIE Muhammadiyah Palopo JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Martabe : Jurnal Pengabdian Kepada Masyarakat AkMen JURNAL ILMIAH Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ECONOMOS : Jurnal Ekonomi dan Bisnis ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Ilmiah Akuntansi dan Keuangan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinamika Informatika: Jurnal Ilmiah Teknologi Informasi Indonesia Berdaya JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Raflesia Akuntansi Bima Journal : Business, Management and Accounting Journal Journal of Applied Business, Taxation and Economics Reseach Golden Ratio of Auditing Research J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Realible Accounting Journal Jurnal Inovasi Bisnis Indonesia (JIBI) AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Ilmiah Akuntansi dan Keuangan JER IECON: International Economics and Business Conference Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research
Abid Ramadhan
Universitas Muhammadiyah Palopo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PENGARUH LOVE OF MONEY DAN IDEALISME TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH PALOPO: THE EFFECT OF LOVE OF MONEY AND IDEALISME ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS MUHAMMADIYAH PALOPO UNIVERSITY Adam, Nurfadilla; Junaidi, Junaidi; Ramadhan, Abid
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.513-524

Abstract

This study aims to determine the effect of love of money and idealism on students' ethical perceptions. The population in this study were students majoring in Accounting in Sulawesi Selatan district. The number of questionnaires processed in this study were 100 respondents. To test the hypothesis, the researcher used a structural equation modeling (SEM) approach using the AMOS software. The results of this study indicate that the love of money has a positive effect on idealism, and idealism has an effect on ethical perceptions, while the love of money has no effect on ethical perceptions.
The Role of Information Technology in the Context of OVO Digital Wallet Attractiveness Utomo, Sulistyo Budi; Pranawukir, Iswahyu; Ramadhan, Abid; Judijanto, Loso; Ilham, Ilham
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v7i1.1.1101

Abstract

The research aims to find out the attractiveness of Ovo so that people use Ovo more than other digital wallets in payment transactions. The research uses a qualitative method, with triangulation of data sources, namely observation, interviews and documentation. Informants in the research are people who have knowledge in the topic under study. Data analysis is in the form of data reduction, data presentation and conclusion drawing. The results showed that in the midst of a lot of competition, Ovo is aggressively conducting sales promotions in the form of cashback and vouchers so that consumers feel they get more benefits by using Ovo compared to other digital wallets. Ovo is superior because it has an easy feature in topping up the balance without additional administration fees that other digital wallets do not have. In addition, the attraction of Ovo is that it has a transfer feature to banks without additional administration fees. This is a favourite feature of Ovo users themselves. Currently, hundreds of merchants have partnered with Ovo. Ovo offers convenience in its features, making it easier for consumers to carry out their activities. More practical, faster and easier transactions. The presence of Ovo provides benefits such as shortening payment time, no need to carry or store large amounts of cash.  
The Influence of Quality Motivation and Economic Motivation on Students Becoming Public Accountants Suri Suri; Abid Ramadhan; Sofyan Syamsuddin
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.345

Abstract

The public accounting profession plays a crucial role in the advancement of the business and economic sectors; however, the number of public accountants in Indonesia remains insufficient to meet market demand. This disparity between the demand and supply of public accountants is a significant concern, particularly in light of the rapid growth of the business sector and the increasing need for high-quality audit services. The low interest of accounting students in pursuing careers as public accountants requires further investigation to identify the factors influencing this trend. This study aims to analyze the impact of quality motivation and economic motivation on students' interest in becoming public accountants at Palopo Muhammadiyah University. The research employs a quantitative approach with a saturated sampling technique, involving all 78 students from the 2021 Accounting Study Program cohort. Data was collected using a 5-point Likert scale questionnaire. Data analysis was performed through multiple linear regression with SPSS version 21, encompassing descriptive statistics, data quality tests, validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing, including t-tests and f-tests. The results indicate that both quality motivation and economic motivation significantly influence students' interest in becoming public accountants, both individually and collectively.
Analysis of Corporate Social Responsibility Disclosure of Indonesian Islamic Banking Based on the Islamic Social Reporting Index (ISR Index) Putri Putri; Junaidi Junaidi; Abid Ramadhan
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.410

Abstract

In an era that increasingly prioritizes transparency and social accountability, disclosure of Corporate Social Responsibility (CSR) has become an integral part of corporate strategy, including in Islamic banking. CSR is not only related to economic aspects, but must also reflect social, ethical, and sustainability values that are in line with Islamic sharia principles. In Indonesia, Islamic banking is expected to focus not only on profitability but also on the social impact generated from their business activities, which is reflected in CSR disclosure. The purpose of this study was to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and sample used include the financial statements of Bank Mega Syariah, Bank Syariah Indonesia, and Bank Muamalat Indonesia in 2022-2023. The results of the study show that not all Islamic banks including BMS, BSI and BMI disclose ISR formatively. Only Bank Syariah and Bank Muamalat Indonesia disclose ISR informatively. Bank Mega Syariah does not disclose ISR formatively.
The Influence of Financial Education and Lifestyle on Personal Financial Management Among Students Sriyanti, S.; Asriany, A.; Ramadhan, Abid
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1403

Abstract

This study aims to analyze the influence of financial education and lifestyle on personal financial management among university students. Unlike previous studies, this research focuses on students of the Sharia Economics Department at the State Islamic Institute of Palopo, Indonesia, examining both variables simultaneously to address inconsistencies in earlier findings. The study employs a quantitative approach, collecting data through the use of questionnaires. The results indicate that financial education has a positive and significant effect on personal financial management, where students with better financial knowledge tend to manage their finances more effectively. Additionally, a well-planned lifestyle also has a positive effect, with students who maintain one demonstrating better financial management. Regression analysis reveals that combining financial education with lifestyle significantly enhances personal financial management. These findings contribute new evidence to the literature by providing empirical results within the context of higher education in Sharia economics and offer practical recommendations for educational institutions to develop comprehensive financial literacy programs and encourage healthy lifestyle habits among students.
PELATIHAN PEMANFAATAN PRODUK LIMBAH LAUT BERNILAI EKONOMIS: KULIT KERANG BONRO-BONRO Sari, Puspa; Ramadhan, Abid
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i2.480-485

Abstract

AbstractShellfish is a marine potential that is closely related to the life of coastal communities. One type of shell that is easy to find and has the potential to be developed is the Bonro-Bonro (Blood Shell) type. This type of shellfish is one of the coastal potentials of Salu Paremang Selatan Village, Kamanre District, Luwu Regency, South Sulawesi. This activity is a community service activity aimed at opening people's understanding of the use of clamshells, which so far have only been a marine waste. This activity begins with observation and problem identification. This service activity was filled with socialization with village officials, PKK women, BUMDES managers, and also youth organizations in the Village of Salu Paremang Selatan. This activity is also filled with training on the use of shells starting with the cleaning process and the creation by utilizing various used plastic containers into flower pots and wall hangings. This activity took place with high enthusiasm from the participants.  AbstrakKerang merupakan potensi laut yang berkaitan erat dengan kehidupan masyarakat pesisir. Salah satu jenis kerang yang mudah ditemui dan memiliki potensi untuk dikembangkan adalah jenis Kerang Bonro-Bonro (Kerang Darah). Jenis kerang ini merupakan salah stau potensi pesisir yang dimiliki oleh Desa Salu Paremang selatan, Kecamatan Kamanre, Kabupaten Luwu, Sulawesi Selatan. Kegiatan ini merupakan kegiatan pengabdian kepada masyarakat yang ditujukan untuk membuka pemahaman masyarakat mengenai pemanfaatan cangkang kerang yang selama ini hanya menjadi limbah laut. Kegiatan ini diawali dengan observasi dan identifikasi masalah. kegiatan pengabdian ini diisi dengan sosialisasi dengan aparat desa, Ibu-Ibu PKK, Pengelola BUMDES, dan juga para pemuda karang taruna Desa Salu Paremang Selatan. Kegiatan ini juga diisi dengan pelatihan pemanfaatan cangkang kerang yang dimulai dengan proses pembersihan dan kreasinya dengan memanfaatkan berbagai wadah plastik bekas menjadi pot bunga dan hiasan dinding. Kegiatan ini berlangsung dengan antusiasme peserta yang tinggi.
Pengaruh Literasi Keuangan Terhadap Manajemen Keu-angan Pedagang di Pasar Tradisional Ahmad Haekal Munzir Aminuddin; Samsul Bachri; Abid Ramadhan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6615

Abstract

One of the common issues encountered in traditional markets is the low level of financial literacy among traders. This condition affects the suboptimal management of business finances, as reflected in disorganized financial records, difficulties in separating business and personal funds, and a lack of preparedness in dealing with financial risks. This situation frequently occurs among traders in traditional markets, where the majority still manage their finances in a simple manner, without a proper recording system, and lack understanding of the importance of financial planning, debt management, and efficient capital allocation. This study aims to examine the influence of financial literacy on the financial management of traders in traditional markets. The research method used is quantitative with a survey approach, collecting data through questionnaires distributed to traders in the market. The sample was selected using purposive sampling technique, with a total of 66 respondents. Data analysis was conducted using descriptive statistics, validity and reliability tests, normality test, and simple linear regression, assisted by IBM SPSS 20 software. The results of the study show that financial literacy has a positive and significant effect on the financial management of traders in the market. It is expected that the findings of this research can contribute to the management of Padang Sappa Market and the local government in improving financial management among traditional market traders.
Determinasi Rasio Ketersediaan Beras di Indonesia dalam Perspektif Ketahanan Pangan Nasional Ramadhan, Abid; Faridatussalam, Sitti Retno
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1618

Abstract

Ketahanan pangan merupakan salah satu isu strategis dalam pembangunan berkelanjutan, terutama di Indonesia yang menjadikan beras sebagai komoditas pangan pokok utama. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi rasio ketersediaan beras di Indonesia sebagai indikator ketahanan pangan. Variabel yang digunakan dalam penelitian ini meliputi luas panen padi, jumlah produksi padi, jumlah penduduk, harga beras medium, dan impor beras. Penelitian menggunakan data panel dari 34 provinsi di Indonesia selama periode 2019 hingga 2023 yang dianalisis dengan model regresi data panel melalui pendekatan Random Effect Model (REM) menggunakan software EViews 12. Hasil penelitian menunjukkan bahwa luas panen padi dan jumlah produksi padi berpengaruh positif dan signifikan terhadap rasio ketersediaan beras, sedangkan jumlah penduduk berpengaruh negatif dan signifikan. Sementara itu, variabel harga beras dan impor beras tidak berpengaruh signifikan terhadap rasio ketersediaan beras. Temuan ini menunjukkan bahwa peningkatan produksi dan perluasan lahan panen merupakan strategi utama dalam memperkuat ketahanan pangan nasional. Penelitian ini juga menyoroti pentingnya memperhitungkan faktor demografis dan memperkuat produksi domestik dalam mendukung tujuan Sustainable Development Goals (SDGs), khususnya poin kedua yaitu mengakhiri kelaparan dan mencapai ketahanan pangan berkelanjutan.
Analysis of factors influencing accountability for village fund management in 2024 wanda, wanda; Patra, A. Dahri Adi; Ramadhan, Abid
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.987-1002

Abstract

Purpose: This study aims to analyze the influence of apparatus competence, organizational commitment, and the utilization of information technology on the accountability of village fund management in Belopa District, Luwu Regency. Methodology: The study employs a quantitative approach using multiple linear regression analysis. Data were collected through structured questionnaires distributed to village officials from five villages in Belopa District. Results: The results indicate that organizational commitment and the utilization of information technology have a positive and significant effect on village fund management accountability. In contrast, apparatus competence shows a negative effect on accountability. Novelty: This study introduces an empirical perspective by revealing a counterintuitive relationship between apparatus competence and accountability in village fund management. Findings: Organizational commitment and effective use of information technology emerge as key drivers in enhancing accountability at the village level, while competence alone does not necessarily guarantee better governance outcomes. Originality: The originality of this research lies in its focus on village-level public finance management and its empirical evidence from a rural Indonesian context. Conclusions: Strengthening organizational commitment and optimizing information technology utilization are crucial strategies to improve village fund accountability, alongside the need to reassess competency development programs. Type of Paper: Empirical Research Paper.
Pengaruh Blue Accounting, Corporate Social Responsibility dan Kebijakan Pemerintah Terhadap Persaingan Pasar Alwarahmah, Aftita; Ramadhan, Abid; Sahrir
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 1 (2026): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i1.1172

Abstract

Konsep CSR dan blue accounting menjadi kebutuhan strategis karena tuntutan transparansi regulasi lingkungan dan tranparansi pelaporan pemerintah. Di sisi lain,dinamika persaingan di pasar maritim di pengaruhi oleh kebijakan pemerintah yang terus berubah. Tetapi tidak banyak penelitian yang mengintegrasikan ketiga elemen tersebut secara menyeluruh dalam industry maritim Indonesia. Tujuan penelitian ini Perusahaan maritim harus menunjukkan kepatuhan terhadap tanggung jawab sosial dan lingkungan menganalisis pengaruh blue accounting, corporate social responsibility (CSR), dan kebijakan pemerintah terhadap persaingan pasar di sektor maritim Indonesia. Dengan pendekatan kuantitatif deskriptif, penelitian ini menggunakan data sekunder dari 12 perusahaan maritim yang bersumber di website resmi bursa efek Indonesia (BEI) www.idx.co.id. Analisis data menggunakan regresi linier berganda melalui aplikasi SPSS versi 27. Hasil penelitian menunjukkan bahwa penerapan blue accounting, CSR dan kebijakan pemerintah berpengaruh positif terhadap persaingan pasar. Sinergi antara regulasi, tranparansi akuntansi lingkungan, dan tanggung jawab sosial dapat meningkatkan keberlanjutan bisnis sektor maritim.
Co-Authors ., Ardianti Adam, Nurfadilla Ade Qamariah Ahmad Haekal Munzir Aminuddin Ahmad Suardi Ahmad Suardi, Ahmad Alfira Sari, Nurul Alifkaningrum Almaqvira Alwarahmah, Aftita Amrin, Arfan Andi Nurul Mukhlisah Andika Rusli Annisa Annisa Annisa Rajiman, Nur Ansar Ansar Ansar Ansar Antong Antong Antong Antong Antong Ardianti . Arfan Amrin Asriany Asriany Asriany Asriany, Asriany Asriany, A. Ayu Ayu Baru Harahap Duriani Duriani Ervia Pratiwi Fransiska, Debby Haedar Haedar Halim Usman Harmita Sari Harmita Sari, Harmita hildawati hildawati I Ketut Patra Ilham Ilham indah Indah Pratiwi Iswahyu Pranawukir Jihan Astri Savira Judijanto, Loso Jumawan Jasman Junaidi Junaidi Junaidi Junaidi Junaidi, Junaidi Khadijah Khadijah Lindasari Lindasari Marwan Marwan Muh. Iqbal Muhammad Aidil, Muhammad Mujur Mujur Mustika, Ita Nurhafifa Nurhafifa Patra, A. Dahri Adi Puspa Sari Puspa Sari, Puspa Putri Dewintari Putri Putri Putri Putri Putri Putri, Putri Putri, Cinta Qiraniah Qamariah, Ade Rahmat, Sahbuddin Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Rajiman, Nur Annisa Reza Reza Rezkiana Syam Riska Herman Rismawati Rismawati Sudirman Sahrir Samsul Bachri Sari Hasbullah, Indah Savira, Jihan Astri Siswanto, Rahmat Sitti Retno Faridatussalam Sofyan Syamsuddin Sri Yuliandana Sriyanti, S. Suci Sukmawati Sukmawati Sulistyo Budi Utomo Suri Suri Utami, Widya Vika Mitasari Wanda Wanda Widya Utami Yuliandana, Sri Yulianti, Fanni