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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Jurnal Mirai Management Hasanuddin Economics and Business Review SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli PINISI Discretion Review Tangible Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Andi Djemma I Jurnal Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Jurnal Akuntansi AKTIVA Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Seminar Nasional Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Penelitian dan Pengabdian Masyarakat Ininnawa: Jurnal Pengabdian Masyarakat Phinisi Applied Accounting Journal Jurnal Sipakatau Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah Annusfy
Hariany Idris
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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ACCOUNTANTS MORAL JUDGEMENT IN RELIGIOUS AND NON-RELIGIOUS SCHOOL BACKGROUND’S PERSPECTIVE Idris, Hariany; Syachbrani, Warka
Hasanuddin Economics and Business Review VOLUME 2 NUMBER 2, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v2i2.1491

Abstract

This study aims to review the conduct of investigation regarding moral judgements between accountants with religious and non-religious school background using moral indicators (moral judgment). Multiple linear regression analysis used in this study. To review the partially relationships between variables, the study operated using T-test, whereas for review simultaneous relationships between variables the study used F-test. This study using 86 respondents as a data source for review processed. The findings of the research is the Religious Background (X1) significantly affected the Accounting students morality judgement (Y), while the difference of Gender (X2) showed the opposite results.
A Systematic Literature Review of Investor Financial Behavior: Determinants, Biases, and Decision-Making Patterns Idris, Hariany
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1022

Abstract

This study presents a systematic literature review of 65 peer-reviewed publications from 2015 to 2025 examining investor financial behavior within the framework of behavioral finance. The review identifies key determinants such as cognitive and emotional biases (overconfidence, loss aversion, herding), socio-demographic factors (age, gender, education, and income), and the growing impact of digitalization and FinTech on investment decisions. Findings reveal that investors often deviate from rational models, with decision-making heavily influenced by psychology, information overload, and social pressure. In addition, the integration of Islamic ethical values provides a stabilizing moral framework that promotes responsible and sustainable investment. The study concludes that investor behavior is multidimensional shaped by the interaction between human cognition, culture, and moral principles. The review recommends enhancing financial literacy, developing ethical digital investment platforms, and incorporating behavioral insights into financial education and policy design to foster rational and value-driven financial ecosystems.
Analisis Sistem Informasi Akuntansi dalam Pembayaran Klaim Kecelakaan Lalu Lintas Jalan pada PT. Jasa Raharja (Persero) Kantor Cabang Sulawesi Selatan Resky AN, Kiki Ananda; Idris, Hariany; Idrus, Mukhammad
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4496

Abstract

This study aims to analyze the accounting information system for traffic accident insurance claim payments at PT Jasa Raharja. The research method in this thesis uses a qualitative approach. Data in this study were collected using observation, interview, and documentation methods. The data analysis method uses descriptive analysis methods. The results of this study indicate that the accounting information system for claim payments at PT JASA RAHARJA can be said to be quite good, this is indicated by the organizational structure and related sections that have clear functions and sections, the documents used, and the procedures applied are in accordance with the SOP applicable to Jasa Raharja.
THE EFFECT OF LEARNING ACTIVITIES ON ACCOUNTING LEARNING RESULTS FOR CLASS XII IPS STUDENTS UPT SMA NEGERI 11 LUWU UTARA Edhy, Ikram; Azis, Fajriani; Hasyim, Sitti Hajerah; Tikollah, M. Ridwan; Idris, Hariany
JURNAL EDUSCIENCE Vol 10, No 3 (2023): Jurnal Eduscience (JES), (Authors from Nigeria and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i3.5255

Abstract

This study aims to analyze the effect of learning activities on the results of studying accounting in class XII IPS UPT SMA Negeri 11 Luwu Utara. The variables of this study are learning activities as the independent variable (X) and learning outcomes as the dependent variable (Y). The population of this study were all students of class XII IPS UPT SMA Negeri 11 North Luwu, totaling 64 students, while the sample used a saturated sampling technique with a total sample of 64 students. Data collection techniques used are questionnaires, observation, and documentation. The data analysis technique used is descriptive statistical analysis, instrument testing and hypothetical testing using SPSS 25 for windows. The results of this study indicate that: Based on the results of simple linear regression analysis, the equation model Y = 48.671 + 0.469 X is obtained, which means that for each addition of one learning activity value, the value of accounting learning outcomes for class XII IPS students increases by 0.469 units. From the results of the t-test analysis, the significance is 0.000 <0.05, which means that the learning activity variable has a positive and significant effect on the accounting learning outcomes of class XII IPS UPT SMA Negeri 11 Luwu Utara, thus the hypothesis is "accepted". From the results of the analysis of the coefficient of determination (KD) the value of r2= 18% is obtained, which means that learning activities have a contribution to learning outcomes of 18% and the remaining 82% is influenced by other factors.
PENGARUH KAPASITAS INDIVIDU DAN AMBIGUITAS PERAN TERHADAP BUDGETARY SLACK Bahrun, Sultan Adam; Idris, Hariany; Afiah, Nur
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2293

Abstract

This research aims to determine the influence of individual capacity and role ambiguity on budgetary slack. The variables in this research are Individual Capacity (X1) and Role Ambiguity (X2) as independent variables and budgetary slack (Y) as the dependent variable. The population in this study were employees within the Jeneponto Regency SKPD. The sample was selected using the Slovin formula and resulted in 92 respondents as the sample. The data collection technique used is a questionnaire. The data analysis techniques used are descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis, F tests and coefficient of determination tests. The results of this research show that, based on the results of the descriptive analysis, individual capacity is 3.97 which is classified as high, role ambiguity is 4.49 which is classified as very high and budgetary slack is 4.51 which is classified as very high. From the results of the multiple linear regression test, the equation Y = 30,422 + 418 (X1) + (-117) (X2) is obtained, which means that for each additional value of individual capacity, the value of budgetary slack increases by 434 and for each additional value of role ambiguity, then the budgetary slack value decreased by -117. Based on the results of the t test, significant results were obtained at 0.001 0.05, which means that individual capacity has a significant effect on budgetary slack, thus the first hypothesis is accepted, and the results are significant at 0.209 0.05, which means that role ambiguity has no significant effect on budgetary slack, with Thus the second hypothesis is accepted. Meanwhile, the results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.468 or 46.8 percent. This shows that individual capacity and role ambiguity have an influence on budgetary slack of 46.8 percent, while the remaining 43.2 percent is influenced by other factors.Keywords: Individual Capacity, Role Ambiguity, Budgetary Slack
ANALISIS PENETAPAN HARGA POKOK PRODUKSI (HPP) PADA USAHA MIKRO KECIL JALANGKOTE SALAHUTU DI KOTA MAKASSAR Adiaksa, Harvan; Azis, Muhammad; Idris, Hariany
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2300

Abstract

This study aims to: know and analyze the Determination of Cost of Goods Produced (COGS) in Jalangkote Salahutu Micro Small Enterprises (MSEs) in Makassar City. This study is based on analyzing the determination of the cost of goods produced (COGS) at UMK Jalangkote Salahutu in Makassar City whether the costs involved are in accordance with the selling price that has been set. The data collection techniques used were interviews and documentation. Data analysis techniques use qualitative descriptive analysis. This technique begins with collecting the required data in the form of data and cost information and other supporting evidence, conducting interviews with business owners or owners, processing interview results, and administrative data obtained based on the analysis of the data used and calculating it with the full costing method, describing the method of determining the cost of goods produced in MSEs, and drawing conclusions. Based on the results of the study that: (1) Cost of Goods Produced that has been carried out by researchers shows that the cost of goods produced in UMK Jalangkote Salahutu products is Rp. 2,979 in Jalangkote products, Rp. 5,338 in Spring Roll products, Rp. 5,354 in Croquette products, Rp. 5,265 in Bikang Doang products. While the selling price set by the company is Rp. 7,000. (2) Looking at the comparison between the cost of goods produced and the selling price of the product, the business owner earns a profit of Rp. 4,021 on Jalangkote products, Rp. 1,662 on Spring Roll products, Rp. 1,646 on Croquette products, Rp. 1,753 on Bikang Doang products.Keywords: Cost of Goods Produced
PENGARUH LIKUIDITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATU BARA DI BURSA EFEK INDONESIA Nurhidaya, A.; Sahade, Sahade; Idris, Hariany
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2234

Abstract

This study aims to analyze the effect of liquidity on stock prices in coal mining companies listed on the Indonesia Stock Exchange (IDX). The variables in this study are liquidity as an independent variable, and stock price as a dependent variable. The population in this study is coal mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 as many as 19 companies. Sampling is carried out using purposive sampling techniques, which are sampling techniques with certain considerations and criteria with a sample of 18 companies. The data collection technique used is documentation. Data analysis techniques use normality tests, simple linear regression analysis, coefficients of determination and partial tests (t tests). Based on the results of research that liquidity has a significant effect on stock prices in coal mining companies listed on the Indonesia Stock Exchange (IDX). Based on the results of the study that: (1) The results of a simple linear regression analysis obtained the equation Y' = 6.951 + 1.263X. This means that every increase in one unit of liquidity variable, the stock price will increase by 1,263. (2) The result of the coefficient of determination is 0.260 or 26 percent. This means that liquidity is able to explain 26 percent of the stock price, while the remaining 74 percent is influenced by other factors. (3) The results of the t-test obtained sig value results 0.000 0.05 which means that liquidity variables have a positive and significant effect on stock prices in coal mining companies listed on the Indonesia Stock Exchange (IDX), so the hypothesis is accepted. Keywords: Liquidity, Share Price
The Effects of FOMO on Investment Behavior in the Stock Market Idris, Hariany
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.757

Abstract

This study explores the impact of Fear of Missing Out (FOMO) on stock market investment behavior, focusing on how psychological and emotional factors influence investors' decision-making processes. The primary objective of the research is to investigate the relationship between FOMO and key behavioral trends, such as overtrading, speculative investing, and the formation of asset bubbles. A qualitative research approach was employed, utilizing a literature review of existing studies on behavioral finance, FOMO, and stock market dynamics. The findings indicate that FOMO significantly affects investors by amplifying emotional reactions to market trends, leading to irrational decisions that prioritize short-term gains over long-term financial stability. Social media and technology play a critical role in amplifying FOMO, creating herd behavior that contributes to market volatility and speculative bubbles, as seen in phenomena like "meme stocks." The study also reveals that younger investors are more susceptible to FOMO, largely due to their reliance on social media for investment advice. The results suggest that enhancing financial literacy and promoting disciplined, long-term investment strategies are essential for mitigating the negative effects of FOMO. Regulatory interventions targeting misinformation on digital platforms may also help reduce the prevalence of FOMO-driven investment behavior. Future research should further investigate the psychological mechanisms behind FOMO and explore the long-term sustainability of FOMO-driven market practices.
Exploring Financial Risk Management: A Qualitative Study on Risk Identification, Evaluation, and Mitigation in Banking, Insurance, and Corporate Finance Idris, Hariany
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.651

Abstract

This qualitative literature review explores financial risk management practices across banking, insurance, and corporate finance sectors. The research aims to analyze existing scholarly works to gain insights into risk identification, evaluation, and mitigation strategies. The methodology involves a comprehensive literature search using academic databases such as PubMed, JSTOR, Scopus, and Google Scholar. Inclusion and exclusion criteria are applied to filter relevant sources, and data collection involves reading and critically appraising each selected source. Thematic analysis is employed to identify key findings, themes, and theoretical frameworks. The synthesized findings reveal the importance of risk identification as a fundamental step in effective risk management, encompassing various risks such as credit, market, liquidity, operational, and systemic risks across different sectors. Risk evaluation techniques, including quantitative methods such as value-at-risk modeling and scenario analysis, are crucial for assessing risk impact and likelihood. Risk mitigation strategies, such as financial derivatives, reinsurance, and corporate governance mechanisms, are essential for minimizing risk exposure and enhancing organizational resilience. Challenges such as cybersecurity threats, regulatory complexities, and climate change risks present significant obstacles to risk management. The study highlights the need for integrated risk management approaches that consider emerging threats and uncertainties, promote regulatory cooperation, and leverage technological innovations. The findings contribute to advancing theoretical frameworks and informing practical strategies for effective risk management across industries.
Analysis of Cooperative Health Level at Mallomo Jaya Abadi Makassar Saving and Loan Cooperative Mahmuda, Asriyani; Idris, Hariany; Nuraisyiah, Nuraisyiah
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14598

Abstract

The aim of this research is to analyze the health level of cooperatives in the Mallomo Jaya Abadi Makassar Savings and Loans Cooperative (KSP) for the 2020-2022 period. An assessment of the condition of the cooperative resulted in the predicates of being healthy, quite healthy, under supervision, and under special supervision. This research method is descriptive with a quantitative approach. The research data used are the financial reports of KSP Mallomo Jaya Abadi Makassar, especially the balance sheet and reports on the calculation of remaining operating results. The data collection techniques used were documentation and interviews. The data analysis technique is carried out by data reduction, data analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs No. 06/Per/Dep.06/IV/2016, and drawing conclusions. The research results show that the health level of the Mallomo Jaya Abadi Makassar Savings and Loans Cooperative in 2020 is predicted to be 'Under Supervision', with a total score of 53.20. In 2021, the title was 'Under Supervision', with a total score of 58.20. In 2022, the title is 'Under Supervision' with a total score of 64.15. With a total score of 58.51, the predicate is 'Under Supervision'.
Co-Authors Abdul Rijal Adiaksa, Harvan Afifah Afifah Ahsani Paramita Aisyah, Nien Artezy Almasita Andi Faisal, Andi Andi Miftahul Jannah, Andi Miftahul Andriyani Andriyani Angriani, Zul Anwar, Akifah Fikriah Arifin Arifin Arisa Ranteallo Aryati Arfah Ashar, Anita Asri, Rahmatul Azis, Fajriani Azisah, Andi Nurul Baharuddin Semmaila Baharuddin, Muhammad Rezha Bahrun, Sultan Adam Br. Ginting S, Chris Dayanti Dayana, Mashita Devita Natalia Dunakhir, Samirah Edhy, Ikram Fauziah, Andi Fatimah Azzahrah Fitri Wulandari Fitriani, Nurul Ginting, Chris Dayanti Br. Gunawan, Ichtiar H. Abdul Rijjal Hadrianti, Siska Hajrah Hamzah Hamda, Helmia Nursyaqila HASRIANA HASRIANA Hasyim, Sitti Hajerah Hidayat, Fadhil Indra Nur Aini Irawan, Della Sinta Irwan Pratama Karmila Karmila Latif, Asrianti A. Leonardo Manase Lidia Pratiwi M. Ridwan Tikollah Mahmuda, Asriyani Manase, Leonardo Masnawaty Sangkala Muhammad Anwar Kadir Muhammad Azis Muhammad Azis Muhammad Zaky Athari Ihsan Mukhammad Idrus Musdalifa Musdalifa Mushoddiq Rahman, Ahmad Nashiruddin Mustafa, Nurul Nabilah Mustahar, Lutfiah Amalia Nabil S, St. Nur Qanita Zahiyah Nabilah Nur Rizqikah Nur Afiah Nur Afiah, Nur Nur Eny P. Nurafni Oktaviyah Nuraisyiah Nuraisyiah, Nuraisyiah Nurhidaya, A. Nurhidayah Nurhidayah Nurhidayat Nurhidayat Nuriah, Shinta Nurjanna Nurjanna Nurnajamuddin, Mahfud Nurrahmah, Andi Tenrisau Nurul Asyifa Qatrunnada Nurul Sabani Nurzalsabilah Pabisangan, Valent Pratika, Ayu Pratiwi, Fadilah Rafly Hasanuddin Rahmat, Riska Resky AN, Kiki Ananda Reynaldo Tandean Ricky Setiawan Rifai, Tri Akbar Rijal, Abdul Rizqikah, Nabilah Nur Ryketeng, Masdar S, Masnawati Sahade Sahade Salehuddin Salehuddin Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Sari, Gina Puspita Sarwinda, Siti Siradjuddin, Suharti Sitti Hadijah Bakkarang Sri Rahmadhani Sumule, Irene Imanuela Syam, Selvina Syam, Selvira Utami, Indah Hajar Warka Syachbrani Wilisa Wilisa Wulan A, A. Bidari Chandra Yasin, St. Fatima Yasmir Yasmir Yusuf, Muh. Silmi Kaffa Yusuf, Syifa Irtiyah Zam Ichwan, Naila Syam