Article Per Year (5 Year)
p-Index From 2021 - 2026
2.765
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Ilmiah Wahana Akuntansi Kelola: Journal of Islamic Education Management Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan RATIO: Reviu Akuntansi Kontemporer Indonesia Science Information System and Technology Jurnal Ekonomi, Manajemen, Akuntansi
Rahmawati Rahmawati
Universitas Muhammadiyah Palopo
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
THE IMPACT OF INTERNAL AUDIT AND CREDIT POLICY ON NON-PERFORMING LOANS IN COOPERATIVES Lindasari Lindasari; Rahmawati Rahmawati; Abid Ramadhan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1000

Abstract

Ideologically, the biggest problem for the Indonesian nation is building an economic system that is in accordance with the ideals of mutual cooperation. The answer to the ideological question is that cooperatives are an economic basis based on mutual cooperation ideals. Cooperatives prioritize common interests and subordinate individual interests. Cooperatives therefore must have a mandate to grow the community to look after the common interest. The method used is descriptive research method, because this research aims to get answers to opinions, responses or observations, so the discussion must be qualitative in nature or use descriptive words. "Descriptive research tries to find adequate and precise descriptions of all activities, objects, processes, and people." (Sulistyo-Basuki, 2010:110). Its nature is only to provide information by collecting information from various sources, namely literature, magazines, expert opinions, books and other sources. In South Sulawesi alone there are 4,535 active cooperative units, one of which is located in the city of Palopo which has several active cooperatives.
Penerapan Akad Musyarakah Mutanaqishah Dalam Pembiayaan KPR Syariah di Bank BSI Vika Mitasari; Abid Ramadhan; Rahmawati Rahmawati
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 6 No 2 (2023): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v6i2.4026

Abstract

Musyarakah Mutanaqishah adalah bentuk kerjasama antara dua pihak atau lebih untuk kepemilikan suatu barang atau aset. Dimana kerjasama ini akan mengurangi hak kepemilikan salah satu pihak sementara pihak yang lain bertambah hak kepemilikannya, perpindahan kepemilikan ini melalui mekanisme pembayaran atas hak kepemilikan yang lain. Bagi masyarakat dengan kalangan menengah kebawah, membeli suatu rumah secara tunai merupakan salah satu dari banyaknya kendala yang terjadi pada saat ini. Tujuan dari penelitian ini Untuk mengetahui penerapan akad pembiayaan musyarakah mutanaqishah pada KPR (Kredit Pemilikan Rumah) Syariah di Bank BSI. Selain itu, penelitian ini juga menganalisa tentang kendala dalam pelakasaan akad pembiayaan musyarakah mutanaqishah pada KPR (Kredit Pemilikan Rumah) Syariah di Bank BSI. Penelitian ini menggunakan metode penelitian Deskriptif Kualitatif, yang dimana langkah peneliti harus mendeskripsikan suatu objek, menerapkan, wawancara, yang bersifat naratif. Hasil penelitian menunjukkan bahwa Penerapan akad musyarakah mutanaqishah pada pembiayaan KPR Syariah di Bank BSI memiliki beberapa keunggulan sebagai pembiayaan Syariah, yaitu dimana Bank dan nasabah sama-sama memiliki suatu asset yang menjadi objek perjanjian antara bank dan nasabah karena memiliki hak bersama maka antara bank dan nasabah akan saling menjaga atas kerja sama yang sudah disepakati.
External Pressure, Financial Stability dan Financial Target Terhadap Kecurangan Pada Laporan Keuangan (Kecurangan Pada Bank Umum Persero dan Bank Umum Swasta Nasional Pada Periode Tahun 2021) Nurhafifa Nurhafifa; Rahmawati Rahmawati; Abid Ramadhan
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 6 No 2 (2023): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v6i2.4091

Abstract

Fraud atau penipuan merupakan curang yang dilakukan seseorang untuk mendapatkan keuntungan pribadi, kelompok atau pihak lain, dan dilakukan dengan sengaja sehingga dapat menimbulkan kerugian tanpa sepengetahuan korban. Pada penelitian ini bertujuan untuk mengetahui apakah external pressure, financial stability dan financial target berpengaruh terhadap kecurangan pada laporan keuangan. Adapun populasi pada penelitian ini yaitu bank umum persero dan bank umum swasta nasional pada periode tahun 2021. Untuk sampel menggunakan metode purposive sampling. Untuk menguji hipotesis pada penelitian ini data dianalisis dengan analisis linear berganda menggunakan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa financial stability bersifat positif dan signifikan terhadap kecurangan laporan keuangan sedangkan external pressure dan financial target bersifat negatif dan tidak signifikan terhadap kecurangan pada laporan keuangan.
Fraud Pentagon dan Profitabilitas Perusahaan Manufaktur Dalam Kecurangan Laporan Keuangan Alifkaningrum Almaqvira; Rahmawati Rahmawati; Abid Ramadhan
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 6 No 2 (2023): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v6i2.4107

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh penipuan dan profitabilitas Pentagon kecurangan laporan keuangan (studi kasus perusahaan manufaktur periode 2019-2021). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana lima elemen yang berhubungan dengan kecurangan yaitu arogansi, kompetensi/kapabilitas, tekanan, kesempatan, dan rasionalisasi mempengaruhi kecurangan laporan keuangan. Laporan keuangan perusahaan manufaktur dari tahun 2019 hingga 2021 menjadi sampel penelitian ini. Kecurangan laporan keuangan juga dapat berupa salah saji yang disengaja atau penghilangan jumlah atau pengungkapan untuk menipu pengguna laporan keuangan, khususnya investor dan kreditor. yang salah satunya dilakukan dengan menaikkan nilai aset dan mengakui pendapatan, sekaligus menurunkan nilai kewajiban dan membebankan beban usaha. Hasil penelitian menunjukkan bahwa fraud pentagon dalam kecuragan laporan keuangan yaitu pressure menggunakan external pressure berpengaruh negatif signifikan, innefective monitoring (opportunity) positif tidak signifikan, changes in auditor (rationalization) negatif tidak signifikan, change of directors (capability/competence) positif tidak signifikan, frequent number of CEO’s Picture (arrogance) positif tidak signifikan dan menambahkan profitabilitas dengan menggunakan net profit margin menunjukkan hasil negatif tidak signifikan pada kecurangan financial statement.
Pengaruh Kompetensi dan Skeptisme Profesional Terhadap Kualitas Audit Jihan Astri Savira; Rahmawati Rahmawati; Abid Ramadhan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.435

Abstract

Abstract This study aims to determine and analyze the effect of professional competence and skepticism on audit quality. The population and sample of this study were auditors who worked at the Inspectorate Offices of Luwu Raya (Palopo City, Luwu Regency, North Luwu Regency, East Luwu Regency). The sampling technique used a census technique. The sample in this study was auditors who worked at the Inspectorate Office throughout Luwu Raya. The data collection method used a questionnaire. Kueisoner research uses a Likert scale. Data analysis using multiple linear regression analysis. This research is expected to be used as input and consideration for auditors and as a field of information for further research. The results showed that competence and skepticism had a significant positive effect on auditor quality. Keywords: competency, skepticism, audit quality.
THE INFLUENCE OF CSR STRATEGY EVALUATION ON SUSTAINABLE COMMUNITY DEVELOPMENT Nur Aisyah; Rismawati Rismawati; Rahmawati Rahmawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14444

Abstract

Abstract This study pursues two objectives. Firstly, it seeks to ascertain how Corporate Social Responsibility (CSR) is defined and secondly, it aims to understand to what extent CSR plays a role in generating positive impacts on sustainable development, as well as to provide deep insights on effective strategies. Employing a quantitative method, this study evaluates CSR strategies and their impacts sustainable community development. The population of this study comprises all employees at PT PLN (Persero) UP3 Palopo involved in the CSR program, with a sample size of 100 respondents. The findings suggest that based on the statistical analysis conducted, there is no strong evidence supporting a positive and significant evaluation on sustainable development within the research framework employed in this study. This indicates that other factors may have a more dominant role in influencing sustainable development, or further research may be needed with a different framework to understand the relationship between these variables Kata kunci: CSR (Corporate Social Responsibility), Evaluation, Social Inclusion, Sustainable Community Development.
Bagaimana Literasi Keuangan Hijau Memengaruhi Perilaku Investasi Berkelanjutan? : Bukti dari Investor Milenial Indonesia Wulandari Wulandari; Goso Goso; Rahmawati Rahmawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16705

Abstract

Kesenjangan terjadi antara tingginya kepedulian lingkungan dan rendahnya partisipasi investasi berkelanjutan di kalangan investor milenial Indonesia, diduga karena lemahnya literasi keuangan hijau. Penelitian ini bertujuan menguji pengaruh literasi keuangan hijau terhadap perilaku investasi berkelanjutan serta peran mediasi faktor psikologis dan sosial. Metode yang digunakan adalah kuantitatif dengan sampel 400 responden milenial Indonesia berusia 29–44 tahun yang dipilih secara purposive. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan SmartPLS. Hasil penelitian menunjukkan literasi keuangan hijau berpengaruh positif signifikan terhadap perilaku investasi berkelanjutan. Faktor psikologis (motivasi intrinsik, persepsi risiko, nilai lingkungan) dan faktor sosial (norma subjektif, pengaruh komunitas) terbukti memediasi hubungan tersebut secara signifikan. Karakteristik demografis seperti pendidikan, pendapatan, pengalaman investasi, dan akses digital juga memoderasi hubungan tersebut. Temuan ini menegaskan bahwa peningkatan literasi keuangan hijau saja tidak cukup; diperlukan pendekatan terpadu yang menyentuh aspek psikologis dan sosial. Implikasinya, program edukasi dan kebijakan publik perlu dirancang secara lebih kontekstual untuk mendorong investasi berkelanjutan di kalangan milenial Indonesia.
Business Intelligence Research (2010–2026): A Scopus-Based Bibliometric Assessment of Publication Growth and Conceptual Development Loso Judijanto; Sopyan Sopyan; Rahmawati Rahmawati; Nikem Kurnia Ningsih; Tiwuk Herawati
West Science Information System and Technology Vol. 4 No. 01 (2026): West Science Information System and Technology
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsist.v4i01.2812

Abstract

This study provides an overview of the evolution of research within the Business Intelligence (BI) domain between 2010 and 2026 by employing the bibliometric method based on the Scopus database. The study was aimed at discovering publication trends, prominent authors and organizations, collaboration structures, and evolution of the scientific concepts within the BI. Data analysis was performed using VOSviewer in order to create maps of co-authors' networks, citation structures, and keyword associations. The study revealed a growing tendency to publish works on the discussed topic, especially in the recent years, which indicates increased interest in data-driven decision-making processes. As far as co-authorship is concerned, cluster structures have been discovered; some authors served as central nodes of the network. Moreover, citations were used as the indicator of relevance of certain papers, and the results showed that interdisciplinary studies focused on artificial intelligence, machine learning, and big data became dominant. Finally, the topic analysis has shown that artificial intelligence has remained the focal point, while other interesting topics like behavioral analytics and generative artificial intelligence received increased attention.
The Influence of Impulsive Behavior on Financial Management of Online Gamers: A Financial Accounting Perspective Lutfiah Azzahra; Rahmawati Rahmawati; Rismawati Rismawati
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30097

Abstract

This study aims to analyze the influence of risk tolerance, fear of missing out (FOMO), and financial literacy on the impulsive characteristics of gamers. The research method employed is a quantitative approach using a survey technique through questionnaires distributed to active gamer respondents, with a total of 78 responses collected. Data analysis was conducted using Structural Equation Modeling (SEM) approach with the assistance Amos 22 and SPSS 22 to examine the direct relationships among the variables. The results show that risk tolerance and FOMO have a positive influence on gamers' impulsive characteristics, while financial literacy is predicted to have a negative effect. These findings imply that improving financial literacy can serve as a controlling factor against impulsive behavior among gamers, whereas high levels of FOMO and risk tolerance tend to reinforce such tendencies. This research contributes to the understanding of financial aspects in digital economic behavior and psychological, particularly within the online gaming community.
Analisis Kinerja Pemerintah Daerah Menggunakan Data Envelopment Analysis (DEA) dalam Perspektif Audit Kinerja Mutmainna Sarita Bandaso; Junaidi Junaidi; Rahmawati Rahmawati
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28609

Abstract

This research analyzes the performance of local governments in Luwu Raya using the Data Envelopment Analysis (DEA) method from a performance audit perspective. With input variables such as Budget Realization Reports, the number of Civil Servants and Public Service Units, and output variables like Economic Growth and poverty rates, DEA is used to measure the relative efficiency between Decision Making Units (DMUs), in this case, local governments in the Greater Luwu area. The research results show that most local governments have been able to manage resources efficiently, leading to significant economic growth and a decrease in poverty rates. This indicates that budget allocation, optimization of civil servant performance, and the role of public service units contribute significantly to achieving regional development goals. This finding also shows that the DEA approach can be an effective tool in supporting performance audits, as it is able to provide an objective overview of local governments' success in achieving the principles of economy, efficiency, and effectiveness (value for money). This research is expected to strengthen the literature on public sector performance evaluation while providing practical recommendations for both central and local governments to maintain and improve the positive achievements that have been made
Co-Authors Abid Ramadhan Ahmad Dahlan Alifkaningrum Almaqvira Asriany Asriany Aswar Aswar Ayu Ayu Budiansah Budiansah Bunyamin Bunyamin Dinda Maharani Jaiz Fitra Rahmat Sakti Goso Goso Halim Usman Harun Alrasyid Ibrahim Ibrahim Irma Jihan Astri Savira Junaidi, Junaidi Lindasari Lindasari Loso Judijanto Lutfiah Azzahra Marwah Yusuf Muh. Yusuf Mutmainna Sarita Bandaso Nikem Kurnia Ningsih Nur Aisyah Nurhafifa Nurhafifa Rahmad Solling Hamid Rahmat Rahmat Rismawati Rismawati Samsul Bachri Siti Nur Aisyah Sopyan Sopyan Tiwuk Herawati Vika Mitasari Wulandari Wulandari