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All Journal Jurnal Riset Akuntansi Terpadu SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business MABIS: Manajemen dan Bisnis Jurnal Ilmiah Akuntansi Manajemen BALANCE: Economic, Business, Management and Accounting Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ilmu Manajemen Profitability Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal) Golden Ratio of Finance Management Indonesian Journal of Multidisciplinary on Social and Technology International Journal of Economic Research and Financial Accounting Jurnal Media Akademik (JMA) Advances in Management & Financial Reporting Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Ismail Badollahi
Universitas Muhammadiyah Makassar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Foreign and domestic ownership as the mediator Between investment strategy and company performance Ismail Badollahi; Idil Rakhmat Susanto; Nurhidayah Nurhidayah; Wahyuni Wahyuni
Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i2.569

Abstract

The study aims to examine the moderating effect of the ownership structure on the relationship strategi investasi and the comprehensive firm performance in ASEAN. Using data from financial reports and sustainability report. Samples are 34 nonfinancial companies in ASEAN 2007 until 2019. The sample testing method is unbalanced panel data regression to test hypothesis. Th results shows Foreign and domestic ownership moderate the relationship between strategi investasi and productivity and kinerja keuangan. This research also proves that foreign and domestic ownership cannot form the relationship between strategi investasi and kinerja lingkungan. This study gives additional evidence as confirmation of the theory of Industrial Organization about the implementation of the corporate strategy is influenced by external factors, namely the role of foreign ownership in improving corporate performance. This study gives new insight to the company about the importance of considering the strategi investasi based R&D and the role of foreign and domestic ownership to increase productivity, kinerja keuangan and kinerja lingkungan.
The Influence of Financial Ratios on Investment Decisions in the Food and Beverage Subsector on the Indonesian Stock Exchange Sri redski Wahyuni; Ismail Badollahi; A. Tenri Syahriani
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.228

Abstract

The purpose of this study is to determine the effect of financial ratios on investment decisions in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2022 period. This study uses a quantitative research type and sampling using a purposive sampling method. The population in this study were 27 companies and the sample of this study was 10 companies. Data collection techniques used Multiple Linear Regression testing, Multiple Regression Classical Assumption testing, hypothesis testing and determination coefficient testing. The data processing of this study used SPSS 27, 2024. The results of this study indicate that partially the profitability ratio (Return on Asset) with t-count <t-table (-9.064<2.028) with a significant level (0.001<0.05) has a negative but significant effect on investment decisions, the liquidity ratio (Current Ratio) with t-count <t table (-1.316<2.028) with a significant level (0.197>0.05) has a negative but insignificant effect on investment decisions and the solvency ratio (Debt to Equity Ratio) with t-count <t table (-2.266<2.028) with a significant level (0.030<0.05) has a negative but significant effect on investment decisions.
Komparasi Tingkat Return pada Perbankan Syariah antara Metode MACD and Stochastic Firka; Ismail Badollahi; Agusdiwana Suarni
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 1 (2024): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i1.5076

Abstract

Penelitian ini bertujuan untuk menentukan waktu yang tepat untuk membeli dan menjual saham dan mengetahui seberapa besar perbedaan tingkat return dalam berinvestasi di saham syariah berdasarkan metode MACD dan Stochastic dalam optimalisasi profit, dengan populasi perbankan syariah yang terdaftar di Bursa Efek Indonesia (BEI) periode Januari sampai Oktober 2023, dan pemilihan sampel dengan menggunakan sampel jenuh yang mana seluruh anggota populasi dijadikan sebagai sampel. Berdasarkan hasil penelitian kedua indikator tersebut, indikator stochastic menghasilkan tingkat pengembalian aling besar dimana tiga dari empat perusahaan diantaranya BANK, PNBS dan BRIS indikator stochastic lebih optimal berdasarkan persentase keuntungan yang didapatkan. Sesuai dengan data yang didapatkan yaitu indikator stochastic pada saham BANK 41,63%, PNBS 16,94%, dan BRIS 67,02% sedangkan indikator MACD pada saham BTPS 6,09%. Hasil penelitian ini dapat menjadi pertimbangan dalam pengambilan keputusan investasi dan membantu menentukan posisi jual beli di pasar modal.     This study aims to determine the right time to buy and sell stocks and find out how much difference the rate of return in investing in Islamic stocks is based on the MACD and stochastic methods of optimizing profits, with the Islamic banking population listed on the Indonesia Stock Exchange (IDX) for the period January to October 2023, and sample selection using saturated samples where all members of the population are used as samples. Based on the results of research on these two indicators, the stochastic indicator produces a rate of return, while three out of four companies, including BANK, PNBS, and BRIS, find the stochastic indicator more optimal based on the percentage of profit obtained. According to the data obtained, the stochastic indicator on BANK shares is 41.63%, PNBS is 16.94%, and BRIS is 67.02%, while the MACD indicator is on BTPS stocks at 6.09%. The results of this study can be considered in making investment decisions and help determine buying and selling positions in the capital market.
Management Control System and Firm Performance: A Strategic Approach Badollahi, Ismail; Nurhidayah; Upe, Ambo; Inam, Aneeq
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.76660

Abstract

This research aims to examine the relationship between management control systems and firm performance through firm capability. The research used a survey method in processing industrial companies with a population of 137. The number of samples analyzed was 63 samples. The analytical tool used to test the hypothesis is Partial Least Square (PLS) with the help of smart PLS software version 4.0. The research results succeeded in proving a direct relationship between the management control system affecting firm capability, the management control system on firm performance, and firm capability on firm performance. Apart from that, the results of this research also prove that firm capability can mediate the relationship between the management control system and firm performance. This indicates that the company’s success in achieving optimal performance and achieving competitive advantage lies in the strategy of implementing the management control system and firm capability. Therefore, the company continues to improve its management control system and capability so that firm performance can improve and achieve competitive advantage.
Digitalization and Strategic Development in Enhancing Islamic Pawnshop Products for Financial Inclusion Haliding, Safri; Alfiani, Alfiani; Majid, Jamaluddin; Badollahi, Ismail; Marsuni, Nur Sandi
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The advancement of Islamic pawnshops in the digital era reflects a strategic move toward increasing competitiveness and enhancing financial inclusion. This study aims to examine the implementation and effectiveness of the Digital Islamic Pawnshop Information System, particularly in improving service accessibility, operational efficiency, and customer engagement. Using a qualitative approach with case analysis and literature synthesis, the study identifies key benefits such as remote transaction capabilities, streamlined application processes, and improved customer responsiveness. Findings indicate that digital transformation in Islamic pawnshops significantly contributes to financial inclusion by expanding access for underserved communities. However, the transition also faces challenges, including limited internet infrastructure, digital literacy gaps, and cybersecurity risks. To address these issues, Islamic pawnshops have adopted digital education initiatives and are gradually strengthening data protection protocols. This study highlights the need for continuous innovation and policy support to optimize digital service delivery in Islamic finance, reinforcing its role in achieving inclusive economic development.
ANALISIS SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGKURAN KINERJA PADA PT PLN (PERSERO) UP3 MAKASSAR SELATAN Endang Sulistiani; Ismail Badollahi; Abd Salam
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 03 (2025): Volume 11 No. 03 September 2025 In Build
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i03.7969

Abstract

Endang sulistiani. 105731109821. Title: Analysis of Management Accounting Information Systems and Performance Measurement Systems at PT PLN (Persero) UP3 South Makassar. Thesis, Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Makassar. Supervised by Ismail Badollahi and Abd Salam. This study aims to analyze the implementation of Management Accounting Information System (MAIS) and the effectiveness of performance measurement systems at PT PLN (Persero) UP3 Makassar Selatan. The research is motivated by the importance of integrating accurate and real-time information systems to support managerial decision-making and organizational performance evaluation. This study uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation from employees directly involved in the use of MAIS and performance measurement systems. The results show that the implementation of the ERP-SAP-based MAIS at PT PLN (Persero) UP3 Makassar Selatan has successfully supported managerial processes, particularly in terms of reporting efficiency, information accuracy, and cross-functional integration including finance, HR, and asset management. The performance measurement system in place is also considered effective, utilizing MAIS data for work achievement monitoring and evaluation, although some technical challenges remain. This research is expected to provide insights for improving information systems and performance measurement in state-owned enterprises.
Pengaruh Sistem Informasi Akuntansi Manajemen  dan Desentralisasi terhadap Kinerja Manajerial  pada PT. Bank Rakyat Indonesia Cabang Kabupaten Bantaeng Khusnul Khatima Asrul; Ismail Badollahi; Wa Ode Rayyani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/sv1ecp16

Abstract

Managerial performance has become a critical factor in maintaining organizational competitiveness within the increasingly dynamic banking industry. The effectiveness of managerial decision-making is closely associated with the availability of relevant management accounting information and the delegation of authority within the organization. Despite extensive discussions regarding the role of Management Accounting Information Systems (MAIS) and decentralization, empirical findings remain inconsistent, particularly in the context of regional banking institutions. A quantitative approach with a causal associative design was employed at PT. Bank Rakyat Indonesia Branch of Bantaeng. The study involved 36 permanent employees selected through a saturated sampling technique. Data were collected using questionnaires, observations, and documentation, and subsequently analyzed using multiple linear regression. The findings indicate that Management Accounting Information Systems have a positive and significant effect on managerial performance. Decentralization also demonstrates a positive and significant contribution to managerial performance. Furthermore, both variables simultaneously exert a significant influence on managerial performance, indicating that the availability of timely, integrated, and relevant information, supported by appropriate delegation of authority, enhances managerial effectiveness. The model explains 53.8% of the variation in managerial performance, while the remaining variation is attributable to other organizational factors. These findings reinforce the contingency perspective, emphasizing the importance of aligning information systems and organizational structure to improve managerial outcomes in the banking sector.
Pengaruh Inovasi Produk, Financial Technology (Fintech), dan Strategi Bisnis terhadap Kinerja UMKM di Kota Makassar Nur Indah Cahyani; Ansyarif Khalid; Ismail Badollahi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/byahzc24

Abstract

The performance of Micro, Small, and Medium Enterprises (MSMEs) is increasingly influenced by their ability to innovate, adapt to digital financial services, and implement effective business strategies. Despite the growing adoption of digital technology among MSMEs, empirical evidence integrating product innovation, financial technology (fintech), and business strategy within a single analytical framework remains limited, particularly in the context of Makassar City. This research investigates the effects of product innovation, fintech utilization, and business strategy on MSME performance using a quantitative explanatory approach. Data were collected from 100 MSME owners selected from a population of 32,739 registered business units through a structured Likert-scale questionnaire distributed online. The data were analyzed using multiple linear regression with SPSS version 26 after passing validity, reliability, and classical assumption tests. The findings indicate that product innovation, fintech, and business strategy each exert a positive and significant influence on MSME performance. Fintech demonstrates the strongest contribution, followed by business strategy and product innovation. The coefficient of determination shows that the proposed model explains 39.4% of the variation in MSME performance. These findings highlight the importance of integrating continuous product development, digital financial services, and adaptive competitive strategies to strengthen business growth, operational efficiency, and sustainability. The study contributes to the literature by providing empirical evidence from a rapidly developing regional economy and offers practical implications for MSME development policies.
Faktor-Faktor Yang Mempengaruhi Pendapatan Nelayan Di Desa Bontosunggu Kecamatan Bontoharu Kabupaten Kepulauan Selayar Nurul Nadya; Ismail Badollahi; Rahayu Japar
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.8856

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja, harga jual, dan hasil tangkapan terhadap pendapatan nelayan di Desa Bontosunggu, Kecamatan Bontoharu, Kabupaten Kepulauan Selayar. Rendahnya pendapatan nelayan merupakan permasalahan struktural yang dihadapi masyarakat pesisir di Indonesia, termasuk di Kabupaten Kepulauan Selayar yang sebagian besar penduduknya bergantung pada sektor perikanan tangkap. Pendapatan nelayan dipengaruhi oleh berbagai faktor, namun penelitian ini memfokuskan pada tiga faktor utama, yaitu modal kerja sebagai penopang operasional melaut, harga jual ikan sebagai penentu nilai ekonomi hasil tangkapan, serta volume hasil tangkapan sebagai indikator produktivitas nelayan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis regresi linear berganda. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert kepada 109 responden yang merupakan nelayan aktif di Desa Bontosunggu dan diolah menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial, modal kerja berpengaruh positif dan signifikan terhadap pendapatan nelayan dengan nilai t hitung 7,486 > t tabel 1,982; harga jual berpengaruh positif dan signifikan dengan nilai t hitung 9,976 > t tabel 1,982; dan hasil tangkapan berpengaruh positif dan signifikan dengan nilai t hitung 8,778 > t tabel 1,982. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap pendapatan nelayan dengan nilai F hitung 65,282 > F tabel 2,691 dan nilai signifikansi 0,000 < 0,05. Koefisien determinasi (R²) sebesar 0,651 menunjukkan bahwa 65,1% variasi pendapatan nelayan dapat dijelaskan oleh ketiga variabel independen tersebut.
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.
Co-Authors A Ifayani Haanurat A Indah Nurfadillah A. Tenri Syahriani Abd Salam Abda Abda Abdi, Muhammad Nur Agussalim Agussalim Akbar Akbar Akbar Riyansyah Alam Nursandi Ambo Upe Amelia Rezki Septiani Amin Andi Arman Andi Nurul Oktaviani Angelita, Anggi Ansyarif Khalid Ansyarif Khalid Arsal, Muryani Asmawana Asmawana Aspa Asrawan Endang Sulistiani Fadel Mizuari Rahman Fajrah Yana Fifi Alfiah Firka H.A Muhiddin Daweng Hardianti Hardianti, H. Idil Rakhmat Susanto Idil Rakhmat Susanto Inam, Aneeq Ismail Badollahi Ismawati Ismawati Ismawati Ismawati Jamaluddin Majid Kadriati Hasyim Khaerunnisa Khusnul Khatima Asrul Linda Arisanti Razak MARDIASTUTI, WAHYU Marsuni, Nur Sandi Marya Ulfa Masrullah, Masrullah mega Zintia Z Mira Mira Muchran Bl Muh. Rum Muryani Arsal mutiara mutiara Nur Azizah Nur Indah Cahyani Nur Tang Nurhidayah Nurhidayah Nurul Fuada Nurul Nadya Rahayu Japar Ramliady Ramliady Ruliaty Ruliaty Safri Haliding Selfianti Selfianti Siti Helmyati Sri redski Wahyuni St. Arafah. H Suarni, Agusdiwana Wa Ode Rayyani wahyuni Wahyuni , Wahyuni wahyuni wahyuni Wahyuni, A. Khadija