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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 AKTSAR: Jurnal Akuntansi Syariah 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 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) 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 EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fransiska, Debby; Harahap, Baru; Mustika, Ita; Khadijah, Khadijah; Ramadhan, Abid
Realible Accounting Journal Vol. 5 No. 1 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i1.1075

Abstract

Abstrak Perkembangan dunia usaha selalu menciptakan perubahan pasar dan meningkatkan persaingan antar perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Earnings Per Share (EPS), Price Earnings Ratio (PER), dan Debt to Equity Ratio (DER) terhadap harga saham pada perusahaan sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini bersumber dari laporan keuangan perusahaan yang dipublikasikan pada periode tertentu. Metode penelitian yang digunakan adalah analisis regresi berganda untuk mengetahui hubungan dan pengaruh antara variabel independen (EPS, PER, dan DER) terhadap variabel dependen (harga saham). Hasil penelitian menunjukkan bahwa EPS memiliki pengaruh positif dan signifikan terhadap harga saham, yang mengindikasikan bahwa semakin tinggi laba per saham, semakin meningkat harga saham perusahaan. PER juga menunjukkan pengaruh positif terhadap harga saham, mencerminkan ekspektasi investor terhadap pertumbuhan laba di masa depan. Sementara itu, DER memiliki pengaruh negatif terhadap harga saham, yang menunjukkan bahwa semakin tinggi tingkat utang perusahaan dibandingkan modal sendiri, semakin rendah minat investor terhadap saham tersebut. Kata Kunci: Earnings Per Share, Price Earnings Ratio, Debt to Equity Ratio, Harga Saham, Bursa Efek Indonesia.
Sustainability Accounting in Developing Countries: Trends and Patterns in ESG Research (2015–2025) Abid Ramadhan; Putri Dewintari; Antong; Halim Usman
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/kde8fe90

Abstract

This study aims to identify and analyze the development and trends in sustainability accounting research, particularly in the context of Environmental, Social, and Governance (ESG) issues within developing countries during the period from 2015 to 2025. By applying a bibliometric approach, this research utilizes secondary data sourced from reputable databases and processed using VOSviewer software to map the landscape of academic publications. The analysis includes publication volume, co-authorship networks, country collaborations, and keyword co-occurrence. The results indicate a significant increase in ESG-related studies, with China emerging as the leading contributor, followed by India and South Africa. Key research themes that have frequently appeared include ESG disclosures, corporate performance, climate change, renewable energy, and gender diversity in governance. These findings highlight both the progress and the existing gaps in ESG accounting research across developing nations. The study offers valuable insights for researchers, educators, and policymakers to better understand the dynamics of ESG integration in accounting practices and to guide future research directions in the field of sustainability accounting.
The Effect of E-Wallet Application Use and Financial Literacy on Students' Financial Management Sukmawati, Sukmawati; Asriany, Asriany; Ramadhan, Abid
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.457

Abstract

Technology can make financial activities easier. However, this must be balanced with good financial literacy so as not to cause consumptive behavior in the use of financial technology. This study aims to determine the effect of the use of e-wallet applications and financial literacy on financial management. The sampling technique used is purposive sampling. The population is class A finance students of Muhammadiyah University of Palopo and the sample is 118 students using a questionnaire distributed via google form. The research method uses a quantitative approach through multiple linear regression analysis and is processed with the help of SPSS. The results of this study indicate that the variables of e-wallet use and financial literacy have a positive and significant effect on financial management in students.
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.
Co-Authors ., Ardianti Adam, Nurfadilla Ade Qamariah Ahmad Haekal Munzir Aminuddin Ahmad Suardi Ahmad Suardi, Ahmad Alfira Sari, Nurul Alifkaningrum Almaqvira 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 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 Samsul Bachri Sari Hasbullah, Indah Savira, Jihan Astri Siswanto, Rahmat Sitti Retno Faridatussalam Sofyan Syamsuddin Sri Yuliandana Sriyanti, S. Suci Sukmawati Sukmawati Suri Suri Utami, Widya Utomo, Sulistyo Budi Vika Mitasari Widya Utami Yuliandana, Sri Yulianti, Fanni