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All Journal Journal of Business & Banking Jurnal Mirai Management Hasanuddin Economics and Business Review IJoLE: International Journal of Language Education Jurnal Office SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) Edumaspul: Jurnal Pendidikan (JRAMB) Jurnal Riset Akuntansi Mercu Buana ACCOUNTHIK : Journal of Accounting and Finance Jurnal Eduscience (JES) Business Management Journal Program Studi Manajemen Jurnal Sosial Humaniora Sigli PINISI Discretion Review Paulus Journal of Accounting (PJA) Economics and Digital Business Review REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Pinisi Business Administration Review Edunomia : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Seminar Nasional Pengabdian Kepada Masyarakat Indonesian Journal Of Educational Research and Review JURNAL PARADIGMA: Journal of Sociology Research and Education Indonesian Journal of Fundamental Sciences Journal of Economic Education and Entrepreneurship Studies 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) Journal of Social Science and Business Studies Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal VISA: Journal of Vision and Ideas Journal of Innovative and Creativity Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Journal Economic Business Innovation Almufi Jurnal Sosial dan Humaniora J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Proceeding of The International Conference on Management, Entrepreneurship, and Business
Dunakhir, Samirah
Fakultas Ekonomi, Universitas Negeri Makassar
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ANALISIS LAPORAN KEUANGAN UNTUK MENGEVALUASI KINERJA PADA WAHDAH INSPIRASI ZAKAT KOTA MAKASSAR Abdullah, Muh. Ridwan Rafi; Dunakhir, Samirah; Sahade, Sahade
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 1 (2025): REMITTANCE JUNI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no1.697

Abstract

This study aims to determine the financial performance of Wahdah Inspirasi Zakat during the 2020-2021 period based on the Zakat Management Organization (OPZ) financial ratio method, namely the activity ratio. The population of this study is the financial report at the Wahdah Inspirasi Zakat institution in Makassar City. At the same time, the sample uses a financial report consisting of a financial position report and a report on changes in funds at Wahdah Inspirasi Zakat from 2020-2021. Documentation and observation techniques used to collect data research. Descriptive analysis is employed to examine the gathered data. The results of this study indicate that the activity ratio in the 2020-2021 period is in good predicate because the institution's performance can collect and distribute zakat, infaq, and alms funds well to mustahik or other parties in need and also on time in distributing the funds.Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada Wahdah Inspirasi Zakat selama periode 2020-2021 berdasarkan metode rasio keuangan Organisasi Pengelola Zakat (OPZ), yaitu rasio aktivitas. Populasi penelitian ini adalah laporan keuangan pada lembaga Wahdah Inspirasi Zakat Kota Makassar, sedangkan sampel adalah menggunakan laporan keuangan yang terdiri dari laporan posisi keuangan dan laporan perubahan dana pada Wahdah Inspirasi Zakat dari tahun 2020-2021. Pengumpulan data dilakukan dengan menggunakan metode observasi dan metode dokumentasi. Analisis data dilakukan dengan analisa deskriptif. Hasil penelitian ini menunjukkan rasio aktivitas pada periode 2020-2021 dapat dikatakan baik karena lembaga tersebut dari kinerjanya mampu menghimpun dan menyalurkan dana zakat, infak, dan sedekah dengan baik kepada mustahik atau kepada pihak-pihak lain yang membutuhkan dan juga tepat waktu dalam menyalurkan dana tersebut.
Analisis Pengelolaan Keuangan Dana Desa (Studi Kasus Desa Dampang Kabupaten Bulukumba) Suci Aulia Salsabilah Usri; Samirah Dunakhir; Samsinar Samsinar
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.965

Abstract

This study aims to determine the management of village funds in Dampang Village, Bulukumba Regency. The variables in this study are: financial management of village funds consisting of 5 stages, namely planning, implementation, administration, reporting, and accountability of village funds. The population of this research is all village fund management reports and documents that support the village fund management process as well as village officials related to village fund management in Dampang Village, Bulukumba Regency, while the sample is the village fund management report and documents related to village fund management and village officials related to fund management in Dampang Village, Bulukumba Regency in 2023. Data collection techniques were carried out using documentation supported by interviews. Data analysis was carried out with comparative descriptive. The results of this study indicate that the management of village funds in Dampang Village, Bulukumba Regency is only in accordance with the implementation, administration and accountability stages, while the planning and reporting stages are not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management.
Perjalanan Emosional dan Psikologis Pelaku UMKM Perempuan dalam Mengelola Usaha Kecil Asrianto Asrianto; Anwar Ramli; Anwar Rauf; Romansyah Sahabuddin; Masnawaty Sangkala; Samirah Dunakhir
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 1 (2025): Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i1.167

Abstract

Women entrepreneurship in Micro, Small, and Medium Enterprises (MSMEs) plays a vital role in the local economy. However, women entrepreneurs often face complex emotional and psychological challenges due to their dual roles as housewives and entrepreneurs. Market uncertainty, social pressure, and lack of support from their environment further burden their workload. This study aims to explore the subjective experiences of women micro MSMEs, particularly in dealing with the psychological pressures of carrying out these roles. The research method used is a qualitative phenomenological approach with seven informants from the culinary, handicraft, and online trading sectors. Data were collected through semi-structured interviews and non-participant observation, then analyzed using a thematic approach based on the Miles & Huberman model. The results of the study revealed four main themes: (1) the pressure of dual roles that often trigger stress and emotional exhaustion (burnout), (2) chronic anxiety related to fear of business failure and income instability, (3) spirituality and religious activities as meaning-based coping mechanisms, and (4) the importance of social support from partners, family, and community as a balance of emotional conditions. These findings confirm that the success and sustainability of women's businesses depend not only on economic capital or technical skills, but are also significantly influenced by mental health and the strength of social networks. Therefore, empowerment programs for women's MSMEs need to be designed holistically, encompassing psychosocial aspects, coping strategy training, and strengthening supportive and inclusive social networks.
Analisis Penerapan Akuntansi Aset Tetap Menurut PSAK No. 16 Tahun 2018 Pada Rumah Sakit Umum Haji Makassar Amaliah, Musdalifah; Dunakhir, Samirah; Samsinar, Samsinar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.11197

Abstract

This study aims to analyze the implementation of fixed asset accounting at Haji General Hospital Makassar in accordance with PSAK No.16 of 2018. A descriptive qualitative method was used, with data collected through observation, documentation, and primary sources such as the 2024 fixed asset report. The analysis focused on aspects including asset recognition, initial and subsequent measurement, depreciation, and presentation in the financial statements. The results indicate that the hospital has applied fixed asset accounting in line with PSAK No.16. Assets are recognized based on expected future economic benefits and measured at reliably determined acquisition costs. The hospital adopts the cost model and consistently applies the straight-line depreciation method. Overall, the implementation of fixed asset accounting at Haji General Hospital Makassar reflects proper compliance with applicable financial reporting standards
Pengaruh Lingkungan Keluarga terhadap Minat Menjadi Guru pada Mahasiswa Prodi Pendidikan Akuntansi FEB UNM Aminuddin, Andi Nurannisa Putri; Tikollah, M. Ridwan; Azis, Fajriani; Idrus, Mukhammad; Dunakhir, Samirah
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 5 No. 1 (2024): (JUNI 2024) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v5i1.8685

Abstract

Tujuan dari dijalankannya penelitian berikut adalah guna mengetahui bagaimana pengaruh lingkungan keluarga terhadap minat menjadi seorang guru mahasiswa Program Studi Pendidikan Akuntansi Universitas Negeri Makassar dibawah Fakultas Ekonomi dan Bisnis. Pengujian hipotesis dan pengujian instrumen merupakan metodologi penelitian yang digunakan. Uji validitas dan reliabilitas termasuk dalam pengujian instrumen, sedangkan uji t, koefisien determinasi, analisis regresi linier sederhana, sekaligus penggunaan analisis korelasi pearson product moment termasuk dalam pengujian hipotesis. Berdasarkan hasilnya, model persamaan regresi linier sederhana Y = 8,162 + 0,821X menunjukkan bahwa minat menjadi guru akan meningkat sebesar 0,821 setiap penambahan nilai lingkungan keluarga. Sedangkan uji korelasi product moment menghasilkan nilai korelasi kategori kuat sebesar 0,622 yang menunjukkan adanya hubungan yang kuat antara lingkungan keluarga dengan keinginan menjadi guru. Pengujian koefisien determinasi menghasilkan nilai r2 = 0,387 atau 38,7 persen. Hal ini menunjukkan bahwa 61,3 persen minat menjadi guru dipengaruhi oleh faktor lain, sedangkan 38,7 persen minat menjadi guru mendapat pengaruh dari nilai lingkungan keluarga.
Environmental Literacy and Green Accounting in MSMEs Dunakhir, Samirah; Hanisyahputra, Farhan Dwinanda; Dahlan, Lukman; Zaimar , Fina Ruzika
Journal of Social Science and Business Studies Vol. 3 No. 3 (2025): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v3i3.181

Abstract

This study aims to analyze the relationship between environmental literacy and the application of green accounting principles in Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative approach and survey method, 400 MSME owners/managers were selected. Purposive sampling was used to select businesses that had been operating for at least three years and had a prior awareness of environmental issues. Data analysis was performed using linear regression and correlation tests using SPSS 25 software. The results indicate that environmental literacy has a positive and significant effect on the implementation of green accounting. This finding confirms that environmental literacy is a strategic, knowledge-based resource consistent with the Resource-Based View (RBV) perspective, thus providing a competitive advantage for MSMEs in the transition to a green economy. This study provides theoretical contributions by expanding the application of RBV to sustainability accounting, as well as practical contributions for MSMEs and policymakers in designing environmental literacy improvement programs to accelerate the adoption of green accounting.
Analysis of the Role of Internal Control of the Sales and Collection Cycle in Improving Sales Effectiveness in a Case Study of PT Mayora Indah Tbk for the Period 2022–2024 Ramadhani, Meutia Zahra; Anisa, Nur; Rahmi, Fatur; Paredanun, Brigitta Clecia; Syam, Ariel; Dunakhir, Samirah; Amalia, Alia Rezki
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3914

Abstract

This study investigates the role of internal control in the sales and collection cycle to enhance sales effectiveness at PT Mayora Indah Tbk during 2022–2024. The research aims to analyze how internal control mechanisms impact sales performance and cash flow quality. Employing a descriptive quantitative approach with a longitudinal case study design, the population consists of all financial and operational data related to sales and collections. Purposive sampling was used to select annual financial reports, accounts receivable records, inventories, and supporting documents. Data were analyzed using financial ratio analysis and COSO-based internal control evaluation. The findings reveal that the implementation of credit authorization, integrated order processing, separation of collection and cash receipt duties, and technology-based receipt monitoring led to increased sales, improved collection quality, and a higher cash realization ratio. However, challenges remain in inventory management, as indicated by rising days inventory outstanding and cash conversion cycle. The study concludes that comprehensive internal control strengthens operational efficiency and cash flow stability.
FACTORS AFFECTING PERFORMANCE SMALL-SCALE AQUACULTURE PONDS IN PANGKEP DISTRICT Sari, Purnama; Azis, Muhammad; Dunakhir, Samirah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 11 (2023): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i11.283

Abstract

This research is entitled Factors Affecting the Performance of Small Business Pond Fisheries in Pangkep Regency. This research was conducted to reveal and provide solutions to the factors that affect the performance of small-scale aquaculture ponds in Pangkep Regency. The location of this research is in Pangkep Regency. This type of research is included in quantitative with a form of survey research, which is a method used to reveal the facts of a phenomenon using a questionnaire as a primary data collection tool. The research design is grouped into descriptive analysis to provide an overview of the distribution of data on various variable characteristics of factors related to phenomena that occur factually based on the perceptions of small-scale fisheries ponds in Pangkep Regency. Factors raised Karkateristik Entrepreneurship, Marketing Strategy and Government Regulation against small businesses of pond fisheries in Pangkep Regency. Sample withdrawal is done by using Probability sampling technique. Prerequisite data analysis using homogeneity test to determine whether some population variants are the same or not. The simplest normality test is to make a frequency distribution graph on existing scores. Descriptive statistical analysis to provide an overview of the variable factors that affect the performance of aquaculture ponds in Pangkep Regency and Inferesial statistical data analysis using Comfirmatory Factor Analysis "(CFA). The results of this study indicate that entrepreneurial characteristics positively and significantly affect the performance of small-scale aquaculture ponds in Pangkep Regency. Based on these results, it can be explained that the better the entrepreneurial characteristics of small businesses in Pangkep Regency, the higher the performance it can produce. Factors that need to be improved for the performance of small-scale aquaculture ponds in Pangkep Regency are entrepreneurial characteristics, marketing strategies and government regulations.
Governing of Village Fund in South Sulawesi Dunakhir, Samirah; Idrus, Mukhammad
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 1, 2021
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i1.2734

Abstract

This study aims to contribute to the development of a village fund management model in South Sulawesi. To achieve the research objectives, data collection was carried out by collecting secondary data and conducting follow-up interviews in sample villages in South Sulawesi. The analysis data that used was the descriptive qualitative analysis. The results showed that the stages in managing village funds in several villages in South Sulawesi Province had generally been carried out well. However, several obstacles are still faced by implementers in the village. Communication is one of them. Another factor that has the potential to become an obstacle in implementing the stages of village fund management is Competence. Based on the results of interviews with research informants, it was found that the backgrounds of village fund managers were mostly not in accordance with the fields that had to be handled. This in turn has an impact on the performance of the village fund managers.
Exploring Local Wisdom: a Qualitative Study of Innovation in Traditional MSMEs in the Digital Era Asrianto Asrianto; Anwar Ramli; Amiruddin Tawe; Anwar Rauf; Romansyah Sahabuddin; Masnawaty Sangkala; Samirah Dunakhir
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Management, Entrepreneursh
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i1.168

Abstract

This research aims to explore the forms, meanings, and processes of innovation undertaken by traditional Micro, Small, and Medium Enterprises (MSMEs) in facing the challenges of the digital era, with a particular emphasis on the role of local wisdom as a foundation for innovation. Using a qualitative approach with a case study design, this research explores the subjective experiences of MSMEs integrating cultural values with technological transformation. Data collection was conducted through in-depth interviews, participant observation, and document analysis, which were then analyzed using thematic methods. The results show that innovation in traditional MSMEs is not solely focused on technological aspects, but rather is the result of negotiations between cultural values, social adaptation, and modern market demands. Local wisdom has proven to be a source of values and ethics in product development, marketing strategies, and the digital transformation process. The innovation process occurs contextually and gradually, and is heavily influenced by community support and strong local social networks. This study confirms that culture-based innovation strategies provide a more sustainable and inclusive direction for MSMEs navigating the digital era. Therefore, digital transformation should not be separated from the social and cultural context in which MSMEs are rooted. This approach opens up space for a new understanding of more holistic innovation, which is not only technology-oriented, but also strengthens local identity and social cohesion within the MSME ecosystem.
Co-Authors Abduh, Amirullah Abdul Rijal Abdul Rijal Abdullah, Muh. Ridwan Rafi Al Ansari, Andi Khafifah Khairun Amalia, Alia Rezki Amaliah, Mufidah Amaliah, Musdalifah Aminuddin, Andi Nurannisa Putri Amiruddin Tawe Andani, Wanda Andi Ratu muttaqinah Anwar Ramli Anwar Rauf Anwar, Azwar Asrianto Asrianto Aulia Fahrunnisaa Ichwan Auliyah, Ayu Ayu Auliyah Azis, Fajriani Azwar Anwar Basri Bado Basri Bado, Basri Dahlan, Lukman Dhiyaulrizq, Ghina Azhzhahra Dini Asrawati Erianty Nurul Fajriani Azis Farhan Dwinanda Hanisyahputra Fauzia, Annisa Fikri Haikal Fitriani Fitriani Fitriyani, Nurleli Hafrida Banggu Hajrah Hamzah Hamzah, Hajrah Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Isnawati Osman Izmi, Suci Rabiatul Janna, Harisatul Jayadi, Karta jusrawati, jusrawati M. Ridwan Tikollah Masnawaty Sangkala Masnawaty Sangkala Masri, Alifiah pratiwi Moh Nurisno Kurniawan Muh. Ichsan Ali Muhammad Azis Muhammad Azis Muhdsan, Mudhi'ah Mukarramah, Hilwiatul Mukhammad Idrus Mustafa, Nurul Nabilah Mutmainna AM, Andi Muarija Nining Purwanti Nining Purwanti, Nining Noviala, Arni Nur Afiah Nur Afiah Nur Afiah, Nur Nur Anisa Nur Fadilah Muchtar Nurafni Oktaviyah Nuraisyiah Nurhidayat Nurhidayat Nuriah, Shinta Nurrahmah, Andi Tenrisau Paredanun, Brigitta Clecia Pratiwi, Fadilah Purnama Sari Putri, Anisa Nabila Rahmi, Fatur Ramadhani, Meutia Zahra Ramlan Mahmud Rara Ariani Reformyanti, Sitti Fajrunnisa Rezi safutri Rijal, Abdul Rismawati, Mayada Romansyah Sahabuddin Ryketeng, Masdar Safutri, Rezi Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputri, Adytia Meilyana Senolangi, Ernawati Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sri Wahyuni Suci Aulia Salsabilah Usri Sugeng, Santoso Syam, Ariel Wahab, Muhammad Salehuddin Warka Syachbrani Yudistira, Andi Muhammad Arya Yuliah Ilham, Zuhalwah Yuniar, Sri Zaimar , Fina Ruzika