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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Journal of Business & Banking Hasanuddin Economics and Business Review Jurnal Office BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Sosial Humaniora Sigli Jurnal Manajemen Didaktik : Jurnal Ilmiah PGSD STKIP Subang BJRM (Bongaya Journal of Research in Management) Paulus Journal of Accounting (PJA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN JAKED PENGABDI: Jurnal Hasil Pengabdian Masyarakat JUSTIAN - Jurnal Sistem Informasi Akuntansi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Akuntansi AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah ProBisnis : Jurnal Manajemen EKONOMIKA45 Jurnal Pengabdian Masyarakat Akademisi Seminar Nasional Pengabdian Kepada Masyarakat Business Management JURNAL PARADIGMA: Journal of Sociology Research and Education Economics and Business Journal Journal of Artificial Intelligence and Digital Business Journal of Economic Education and Entrepreneurship Studies Bata Ilyas Journal of Accounting Accounting Information System, Taxes, and Auditing Journal (AISTA) Amkop Management Accounting Review (AMAR) Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi dan Keuangan West Science Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Social Science and Business Studies Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Aplikasi Perpajakan Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal Journal of Innovative and Creativity Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Atestasi : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Mukhammad Idrus
Faculty Of Economics And Business, Universitas Negeri Makassar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Persepsi Risiko dan Keputusan Investasi pada Generasi Z: Studi Komparatif Mahasiswa Ekonomi dan Non-Ekonomi di Kota Makassar Mukhammad Idrus
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): March-June
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.131

Abstract

This study aims to examine the differences in risk perception and investment decision-making among students with economic and non-economic academic backgrounds in Makassar City. Employing a quantitative approach and utilizing independent sample t-tests, the research collected responses from 90 students representing both disciplines. The results indicate that there are no statistically significant differences in either risk perception or investment decision-making between the two groups (p > 0.05). These findings suggest that academic background does not substantially influence students’ investment behaviors, which may instead be shaped by individual experiences, access to financial education, and exposure to investment-related content through digital platforms. The study highlights the growing role of financial information accessibility in bridging knowledge gaps across disciplines and underscores the need for inclusive financial literacy programs at the university level. These programs should target students from all academic areas to foster sound financial decision-making among youth. This research contributes to the understanding of behavioral finance among the young generation in emerging economies and calls for further studies with broader samples and multi-factorial models.
Profitability Analysis of Travel Car Services on the Makassar–Selayar Route: A Comparative Perspective on Holiday Peak Season and Normal Mobility Conditions Zakiah Khumaira; Mukhammad Idrus; Nurafni Oktaviyah
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 03 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i03.3932

Abstract

This study analyzes and describes the profitability of travel car businesses operating on the Makassar–Selayar route by comparing performance during the holiday peak season and during normal mobility conditions. Profitability was measured using three ratios: Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The population comprised the operational and revenue records of all travel businesses serving the Makassar–Selayar route that had operated continuously for at least one year, while the sample consisted of the 2024 operational and revenue records of five travel businesses selected through purposive sampling: Mikha Trans, Andara Travel, New Mahkota Travel, Myesha Travel, and AR Travel. Data were collected through documentation of monthly income and operational records and analyzed using a descriptive quantitative approach. The results show that profitability fluctuated sharply between the two mobility conditions. During the holiday peak season (April, June, July, and December), all five businesses recorded a sharp increase in revenue, placing their GPM, OPM, and NPM in the “good” category as a result of near-maximum vehicle load efficiency. Conversely, during normal mobility conditions (August–November), profitability declined considerably because passenger volume fell while fixed operating costs continued to be incurred. Peak-season earnings were found to contribute more than 60 percent of total annual net profit across the five businesses. The study concludes that the financial sustainability of travel car businesses on the Makassar–Selayar route depends heavily on accumulating profit during peak periods to offset losses during low-demand months, underscoring the need for more flexible cost-management and scheduling strategies.
Co-Authors A. Anggi Reski Amalia Adytia Meilyana Saputri Afiah Mukhtar Agnes Indan Ahmad Ahmad Fathur Zaky Ainun Annisa Alvira Damayanti Amalia Susanti, Sheka Amaliah, Wafiq Azizah Reski Aminuddin, Andi Nurannisa Putri Andi Nurannisa Putri Aminuddin Andriyani Andriyani Anita Ashar Annisa Fitri Ramadani Anwar, Azwar Anwar, Samsinar Anwar, SamsinarA Ardiansyah Ardiansyah Arif, Chaliza Alma Asnelli Absyam Athiyah, Nikmatul Azis, Fajriani Azwar Anwar Dahlan, Lukman Diawanti H, Ilya Amalia Diawanti, Ilya Amalia Dunakhir, Samirah Elviriani Elviriani Estadebi Pagalla Fajriani Azis Fauziah, Andi Fatimah Azzahrah Fikri Haikal Fitriani Fitriani Gianina Ramdhani Hajrah Hamzah Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Husain, Mutia Rizky Yunus Intan Permatasari Irwandi Islamia Islamia Ismawati Iwan Suhardi M, Yuliana M. Ridwan Tikollah M.Ridwan Tikollah Makmur, Asra Warsita Masnawaty Sangkala Masnawaty, Masnawaty Miftahul Jannah Muchsidin, Feronica Fungky Muh. Yansen Ricco Reyantama Muhammad Azis Muhammad Djabir D Muhammad Farid Muhammad Ridwan Mukhtar, Afiah Murdin Muchsidin Mustamin M. Mutia Rizky Yunus Husain Mutmainnah, Andi Natasya Nikmatul Athiyah Nimra Nur Afiah Nur Afiah Nur Afiah, Nur Nur Arisah Nurafni Oktaviyah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah, Nuraisyiah Nurdifna Az Zahra Nurhikmah Ramadhani Nurrahmadani, Aulia Suci Nurul Hidayah Nurul Hikmah K Nurul Hikmah K Pabisangan, Valent Pati, Visensa Chielmi Eka Pipin Pipin Pratama, Irwan Putri Nurwana Rahayu Alkam Rahayu Alkam Ramlawati Ramlawati Regina Resky AN, Kiki Ananda Risna Nur Istiqamah Rosliyana Ryketeng, Masdar S, Masnawaty Safar, Awaluddin Sahade Sahade Sahade Sahade Saharuna Saharuna Salam, Karta Negara Saleh, Muhammad Farhan Salwania Salwania Sam, Andi Aliyyah Ramadhani Samirah Dunakhir Samirah Dunakhir Samsinar Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawati Sangkala, Masnawaty Saputri, Adytia Meilyana Sari, Yuspita Serlin serang SF, Nadya Fadhilah. Sirajuddin , Suharti Siti Fatimah Siti Fatimah Siti Fatimah Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sitti Marwah Asrul Slamet Widodo Suharti Sirajuddin Sulkipli Sulkipli Tasya Anandasari Thamrin Tahir Tiara Zahira Wafiq Azizah Reski Amaliah Warka Syachbrani Windi Wardana Yuliah Ilham, Zuhalwah Yusuf , Yulia Yunita Yusuf, Dian Madinah Yusuf, Yulia Yunita Zaimar, Fina Ruzika Zakiah Khumaira