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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat COMPETITIVENESS JOURNAL Jurnal Dedikasi Masyarakat Jurnal SOLMA Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Pengabdian Kepada Masyarakat (Mediteg) International Journal of Business Economics (IJBE) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Magister Akuntansi Trisakti IJMA Jurnal Penelitian Pendidikan Indonesia Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi IJRE JIMEK Jurnal Honai
Muryani Arsal
Faekultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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DOES ENGAGEMENT IN INDONESIA MATCH WA’D ACCOUNTING? Muryani Arsal; Khalishah Ulfah; Ainun Arizah
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.17918

Abstract

Marriage is the longest form of worship in human history and is carried out in social interactions that lead to high accountability to humans and Allah SWT. In most cases, before the marriage is carried out, it is preceded by a khitbah, or a proposal, better known as an engagement. Engagement is a wa'd that will be carried out in the future without violating the shari’a and does not require accounting records. This study aims to determine the engagement that occurred from the perspective of Islamic accounting. The data collection method was carried out by distributing an online questionnaire through Google Forms within 12 hours and studying the related documentation in research journals. The criteria for respondents who filled it out were only those who had done an engagement, and 27 respondents filled out the questionnaire. The data is analyzed with a qualitative-descriptive approach. The study results indicate that the engagement, which is a wa'd, has shifted into an aqad (contract) due to an agreement regarding the rights and obligations of the parties involved in the engagement. The engagement shows that there is a gift and transfer of assets that are part of the mahar (dowry), as well as the imposition of a fine if one of the parties cancels the engagement. This phenomenon had an impact on changes in asset ownership, which in accounting must be recorded, and the risk of future fines in the event of cancellation. The results of this study can be used to increase knowledge related to Islamic accounting through the social paradigm.
The influence of leadership, training, competence on lecturer performance in higher education Arniati Arniati; Muryani Arsal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020233061

Abstract

The research was conducted to determine the effect of leadership, training, competence on the performance of lecturers of the Development Economics Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. This study uses a quantitative approach, the survey design provides questionnaires, interviews, and observations to a target sample of 46 people. The sampling technique used was purposive sampling. The data were then analyzed using descriptive analysis and the analytical method used was multiple linear regression analysis with the help of SPSS26 in hypothesis testing. The results of this study indicate that leadership has a positive and significant effect on the performance of lecturers in the Development Economics Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. Training has a positive and significant effect on lecturer performance. Competence has a positive and significant effect on lecturer performance. Leadership, training, competency simultaneously have a positive and significant effect on lecturer performance.
STUDENT SATISFACTION WITH THE IMPLEMENTATION OF E-LEARNING MANAGEMENT EFFORTS TO IMPROVE THE QUALITY OF HIGHER EDUCATION TRANSPARENCY Arsal, Muryani; Fitri, Fitri
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).222-235

Abstract

E-learning refers to the transformation of knowledge through a network on a computer or other electronic device. This study aims to determine the perception of accounting student satisfaction with e-learning accounting courses before and during Covid-19 at the Muhammadiyah University of Makassar, Indonesia. Data was collected from a sample of 328 students enrolled accounting courses. The research employs a quantitative design, with data was collected through google form. Data were analysis using SPSS to determine student demographics, data normality and to investigate differences in students satisfaction with accounting e-learning before and during the covid. The findings reveal differences in accounting students satisfaction of before and during covid-19 towards accounting e-learning. The study also, indicated that students' perceptions of e-learning are influenced by students' knowledge of technology and the availability of internet access and the high cost of data.
Impact of earnings per share and dividend per share on firm value Muryani Arsal
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.158

Abstract

The purpose of this study is to explore the impact of earnings per share (EPS) and dividends per share (DPS) on the value of the company on the Indonesian stock exchange for the period 2014-2017. This study uses data from 6 food industry companies listed on the Indonesian Stock Exchange to examine the impact of these variables. Multiple regression models are used to determine the effect of earning per share and dividend per share. The results of the research show that earnings per share separately have a significant and positive impact on company value. However, the dividend per share does not substantially affect the value of the company. The findings of this research also found that firm value is affected simultaneously by EPS and DPS. The study concludes that investors can use Earnings per Share as the basis for making investment decisions, particularly on the Indonesian Stock Exchange for companies in the food industry. In practical terms, the implications of this research indicate that the management of companies listed on the Stock Exchange must formulate a dividend policy and develop a company strategy aimed at internal and external factors in order to increase the value of the company.
Driving MSME performance: exploring the influence of entrepreneurial orientation and business independence Naidah Naidah; Muhammad Rusydi; Syarifuddin Sulaiman; Buyung Romadhoni; Muryani Arsal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243896

Abstract

The problem of the development of micro, small and medium enterprises (MSMEs) is the most dominant research topic, especially in developing countries that rely on these sectors in their economy. The purpose of this study was to analyze the effect of entrepreneurial orientation on the performance of MSMEs through the mediation of business independence variables. This type of research is field research and literature which aims to answer the formulation of the research problem. The research location is in Makassar City, South Sulawesi. The population in this study is 16.492 MSMEs. The number of samples in this study was determined by the Slovin formula, so the sample size is 100 SMEs. The sampling method is probability sampling with simple random sampling technique, namely proportional random sampling for each business sector. Data analysis techniques use structural equation model analysis. The results showed that the entrepreneurial orientation variable had a significant effect on the performance of MSMEs, both directly and through the business independence variable. Based on the findings of this study, further research is needed regarding the performance of SMEs to explore other variables.
Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Minat Belanja Mahasiswa: Kepercayaan Sebagai Variabel Mediasi Selfianti Selfianti; Muryani Arsal; Ismail Badollahi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2708

Abstract

This study examines the influence of financial literacy and digital payment on students' shopping interest, with trust as a mediating variable. Using a quantitative approach with 116 postgraduate students from Universitas Muhammadiyah Makassar, data were analyzed through PLS-SEM. Results indicate that digital payment significantly affects shopping interest both directly (?=0.250, p<0.001) and indirectly through trust, while financial literacy shows no significant impact. These findings align with the Theory of Planned Behavior, where perceived behavioral control (digital payment ease) and trust shape behavioral intentions. The study addresses a critical gap by empirically validating trust's mediating role in fintech adoption among students, offering practical insights for digital payment providers to enhance security features and user experience.
CHALLENGES IN RECORDING AND REPORTING ASSETS Rika Rahayu; Muryani Arsal; Nurhayati; Usman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.519

Abstract

MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.
Literasi Keuangan, Gaya Hidup Digital, dan Kemudahan Transaksi Non- Tunai Terhadap Perilaku Konsumtif Mahasiswa Pada Era Cashless Society Husnaeda Husnaeda; Muryani Arsal
Jurnal Honai Vol 5 No 1 (2025): Desember
Publisher : LPPM UNAIM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61578/honai.5.1.28-35

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, gaya hidup digital, dan kemudahan transaksi non-tunai terhadap perilaku konsumtif mahasiswa pada era cashless society. Metode yang digunakan adalah studi literatur review dengan menganalisis artikel nasional dan internasional yang dipublikasikan pada rentang tahun 2021-2025. Hasil analisis menunjukkan bahwa literasi keuangan berpengaruh negatif terhadap perilaku konsumtif, sedangkan gaya hidup digital dan kemudahan transaksi non-tunai cenderung meningkatkan perilaku konsumtif mahasiswa. Era cashless society dengan adopsi financial technology (fintech) telah mengubah pola konsumsi mahasiswa, di mana kemudahan akses dan penggunaan e-money, e-wallet, serta platform belanja online mendorong peningkatan perilaku konsumtif. Penelitian ini merekomendasikan pentingnya peningkatan literasi keuangan digital dan self-control mahasiswa untuk mengelola keuangan secara lebih bijak di tengah perkembangan teknologi keuangan.
Pelatihan Manajemen Organisasi Kelompok Usaha Jelita dalam Pembuatan Kripik Jamur Tiram Arniati; Muryani Arsal; Putri Ida Sunaryathy Samad; Andi Amran Asriadi
Jurnal SOLMA Vol. 15 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i2.19173

Abstract

Background: Kelompok Usaha Jelita di Desa Bontobangun Kecamatan Rilau Ale Kabupaten Bulukumba merupakan kelompok usaha masyarakat yang bergerak dalam pembuatan keripik jamur tiram, namun masih menghadapi kendala dalam manajemen organisasi. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas manajemen organisasi Kelompok Usaha Jelita agar mampu mengelola usaha keripik jamur tiram secara lebih efektif, terstruktur, dan berkelanjutan. Metode: Pelaksanaan kegiatan dilakukan melalui sosialisasi, pelatihan manajemen organisasi, penerapan administrasi usaha dan teknologi sederhana, serta pendampingan dan evaluasi secara partisipatif. Hasil: Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan anggota kelompok dalam manajemen organisasi, terbentuknya struktur organisasi yang lebih jelas, meningkatnya kerja sama anggota, serta mulai diterapkannya administrasi usaha dan pemasaran melalui media sosial. Kesimpulan: Kegiatan PKM ini efektif dalam memperkuat kapasitas kelembagaan Kelompok Usaha Jelita sehingga usaha keripik jamur tiram menjadi lebih terorganisasi dan berpotensi untuk berkembang secara berkelanjutan.
Pengaruh Kinerja Keuangan terhadap Return Saham Perusahaan Manufaktur di Bursa Efek Indonesia Wahyudi Malik; Muryani Arsal; Muhammad Nur Abdi
Indonesian Journal of Research in Economy Vol. 5 No. 2 (2026): IJRE 14
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)/ Pusat Pengembangan Pendidikan dan Bakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v5i2.5811

Abstract

Financial ratios provide signals about corporate fundamentals that may shape investor expectations and stock returns. This study examines the effects of return on assets (ROA), current ratio (CR), debt-to-equity ratio (DER), and earnings per share (EPS) on the stock returns of manufacturing companies listed on the Indonesia Stock Exchange. An explanatory quantitative design was applied to secondary data from 90 companies selected through purposive sampling during 2020-2024, producing 450 firm-year observations. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t tests, F tests, and the coefficient of determination. ROA (B = 6.480; beta = 0.243; p < 0.001), CR (B = 0.091; beta = 0.079; p = 0.034), and EPS (B = 0.002; beta = 0.296; p < 0.001) had positive and significant effects on stock returns, whereas DER had a negative and significant effect (B = -8.678; beta = -0.310; p < 0.001). The model was significant (F = 226.462; p < 0.001) and explained 66.8% of the variation in stock returns. The findings indicate that profitability, liquidity, leverage, and earnings per share are relevant fundamental signals, with leverage showing the strongest standardized effect.
Co-Authors A Ifayani Haanurat Adiningrat, Andi Arifwangsa Akhmad, Akhmad Andi Amran Asriadi Andi Jam’an Arizah, Ainun Arniati Arniati Arniati Asdar Asdar Asdar Asdar Asriani Hasan Aulia Aulia Badollahi, Ismail Fitri Fitri Henny Rumiyanti Husnaeda Husnaeda Khalishah Ulfah Masrullah, Masrullah Muhammad Nur Abdi Muhammad Rusydi Muhammad Syaiful Muhe, Arniati Naidah, Naidah Nailah Nailah Nasrullah Nasrullah Nur Asiska Nurhayati Putri Ida Sunaryathy Samad Rika Rahayu Romadhoni, Buyung Rustan Unismuh Selfianti Selfianti Sitti Marhumi Sulaiman, Syarifuddin Usman Wahyudi Malik Warda Warda