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All Journal Jurnal Riset Akuntansi Terpadu Pendas : Jurnah Ilmiah Pendidikan Dasar SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business YUME : Journal of Management MABIS: Manajemen dan Bisnis JURNAL EKONOMI SAKTI (JES) 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 Journal La Sociale INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ekonomi dan Manajemen Indonesia Al-Buhuts (e-journal) Golden Ratio of Finance Management Islamic Economics and Finance Journal Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Journal of Management, Economic, and Accounting Journal of Community Service and Society Empowerment 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 Ecoducation Balance: Jurnal Ekonomi Journal of Golden Generation Abdimas MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Badollahi, Ismail
Universitas Muhammadiyah Makassar
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Faktor – Faktor yang Mempengaruhi Return Saham pada Perusahaan Property di Bursa Efek Indonesia St. Arafah. H; Arsal, Muryani; Badollahi, Ismail
Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Vol. 1 No. 4 (2024): AGUSTUS-OKTOBER 2024
Publisher : UNIVERSITAS SERAMBI MEKKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/mister.v1i4.2179

Abstract

This study aims to analyze factors influencing stock returns of property sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Independent variables examined include Debt to Equity Ratio, Growth, Firm Size, Net Profit Margin, and Earning Per Share, with stock return as the dependent variable. The research population comprises 60 property companies, with a sample of 8 companies meeting purposive sampling criteria. Secondary data is obtained from financial reports published on the Indonesia Stock Exchange official website. The analysis method uses multiple linear regression with panel data, accompanied by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation. Hypothesis testing is conducted partially (t-test) and simultaneously (F-test), along with coefficient of determination (R2) analysis. The research results are expected to provide insights into the influence of financial factors on stock returns of property companies, thus serving as a consideration for investors in making investment decisions in this sector.
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.
Penerapan Sistem Akuntansi Manajemen Dalam Meningkatkan Kinerja Bisnis Usaha Mikro, Kecil dan Menengah Nurhidayah, Nurhidayah; Safitri, Melsa; Badollahi, Ismail
Advances in Management & Financial Reporting Vol. 3 No. 2 (2025): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i2.518

Abstract

Tujuan: Penelitian ini bertujuan untuk mengeksplorasi bagaimana penerapan sistem akuntansi manajemen dapat meningkatkan kinerja bisnis pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Makassar. Fokus penelitian ini diarahkan pada dimensi perencanaan, penetapan biaya, pengendalian, dan pengambilan keputusan strategis yang relevan dengan praktik manajemen usaha kecil. Metode Penelitian: Pendekatan yang digunakan adalah kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi terhadap sejumlah pelaku UMKM sektor kuliner di Kota Makassar. Data dianalisis menggunakan model interaktif Miles & Huberman yang mencakup reduksi data, penyajian data, dan penarikan kesimpulan. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa sebagian besar pelaku UMKM mulai menerapkan sistem akuntansi manajemen meskipun belum secara optimal. Elemen perencanaan, pengendalian, dan pelaporan keuangan telah dijalankan, namun masih terbatas oleh rendahnya literasi akuntansi dan keterbatasan sumber daya. Penggunaan alat bantu seperti Excel atau software akuntansi sederhana telah membantu meningkatkan efisiensi dan kinerja usaha. Implikasi: Penerapan sistem akuntansi manajemen yang lebih sistematis berpotensi meningkatkan daya saing UMKM. Diperlukan program pelatihan dan pendampingan yang berkelanjutan guna mendorong profesionalisasi pengelolaan usaha mikro di tengah tantangan transformasi digital dan persaingan pasar.
Analisis Kinerja Keuangan Sebelum dan Sesudah Right Issue Pada Perusahaan Sektor Perbankan di BEI Ilyas, Miftahul Jannah; Tenri Syahriani, Ismail Badollahi, A.
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8872

Abstract

Penelitian ini bertujuan untuk mengetahui kondisi kinerja keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan sesudah pelaksanaan right issue. Jenis penelitian bersifat kuantitatif dengan menggunakan data sekunder yaitu berupa laporan keuangan perusahaan perbankan yang terdaftar di BEI. Populasi dalam peneltian ini 52 perusahaan perbankan dengan jumlah sampel 5 perusahaan perbankan yang dipilih menggunakan metode purposive sampling dengan kriteria tertentu. Metode analisis data yang digunakan yaitu analisis deskriptif kuantitatif. Data dianalisis dengan membandingkan rasio-rasio keuangan perusahaan sebelum dan sesudah right issue. Hasil penelitian menunjukkan bahwa kinerja keuangan dengan proksi Return on Asset (ROA), Current Ratio (CR) dan Total Asset Turnover (TATO) konsisten berada pada kondisi sangat sehat sebelum dan sesudah right issue, sedangkan kinerja keuangan dengan proksi Debt to Equity Ratio (DER) berada pada kondisi sehat sebelum right issue dan berada pada kondisi sangat sehat setelah right issue.Kata Kunci: Kinerja Keuangan, Right Issue, Purposive Sampling, ROA, DER, CR, TATO
PENGARUH DIGITALISASI AKUNTANSI MANAJEMEN DAN INOVASI PERUSAHAAN TERHADAP EFISIENSI OPERASIONAL PERUSAHAAN PADA PT. SEMEN TONASA PANGKEP Elmayana, Elmayana; Badollahi, Ismail; Susanto, Idil Rakhmat
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.412

Abstract

This research aims to analyze the effect of digitalization of management accounting and company innovation on company operational efficiency at PT Semen Tonasa Pangkep. Digitalization of management accounting is the implementation of technology in the accounting process, while company innovation is the effort to create new solutions that increase efficiency and competitiveness. Operational efficiency is measured through the management of costs, time, and the utilization of technology in the production and distribution processes. This research uses a quantitative method and a research sample of 94 employees of PT Semen Tonasa Pangkep, with data collection through questionnaires distributed to 120 employees of PT Semen Tonasa Pangkep. Of the 120 questionnaires distributed, 110 questionnaires were returned (91.67%), and after the validation process, 94 questionnaires (78.33%) were analyzed using regression techniques to test the research hypotheses. The research results show that the digitalization of management accounting and company innovation have a significant effect on company operational efficiency. This indicates that the implementation of technology in accounting and innovation efforts can increase operational efficiency at PT Semen Tonasa Pangkep. Keywords: Digitalization of Management Accounting, Company Innovation, Operational Efficiency, PT Semen Tonasa Pangkep
Financially Savvy and Character-Building Generation: Implementation of Islamic Human Resource Management and Finance at Sangkhom Islam Wittaya School, Thailand Yahya, Wahyudin; K., M. Yusuf; Anwar, Anwar; Badollahi, Ismail; Hak, Nasrul
Journal of Community Service and Society Empowerment Том 3 № 03 (2025): Journal of Community Service and Society Empowerment
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v3i03.1903

Abstract

Improving financial literacy and character building based on Islamic values is an urgent need in facing global challenges, especially among the younger generation. This study implements human resource management and Islamic finance at Sangkhom Islam Wittaya School, Thailand, through a participatory education-based community service programme. The activity began with a needs analysis to map the level of understanding of students and teachers regarding HR and financial management. Next, a training module was developed that combined the concepts of HR management, Islamic financial literacy, and Islamic character values. Training and mentoring in simple financial management practices were provided to instil skills in planning, recording, and managing funds in accordance with Islamic principles. The results of the programme showed a significant increase in students understanding of Islamic financial management, human resource management, and a positive attitude towards the application of the values of honesty, responsibility, and discipline. The long-term impact of this programme is expected to create a generation that is financially literate, has good character, and is competitive, while also being able to maintain the integrity of Islamic values. This implementation can serve as a model of practical and relevant Islamic financial literacy for Islamic-based schools in the Southeast Asian region
Co-Authors A Ifayani Haanurat A Indah Nurfadillah A. Tenri Syahriani Abd Salam Abda Abda Abdi, Muhammad Nur Abdul Salam 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 Anwar Anwar Arsal, Muryani Asmawana Asmawana Aspa Asrawan Athaya Banjarani Putri, Afnin Ayyub Arfang, Muhammad Dian Putri Amalia Elmayana, Elmayana Endang Sulistiani Fadel Mizuari Rahman Fajrah Yana Fatmawati Fatmawati Fifi Alfiah Firka Fitri Damayani Fitri Damayani Fitri Ramadhani H.A Muhiddin Daweng Hak, Nasrul Hardianti Hardianti, H. Hariani Adam Hariani Adam Idil Rakhmat Susanto Idil Rakhmat Susanto Ilyas, Miftahul Jannah Inam, Aneeq Ismawati Ismawati Ismawati Ismawati Jamaluddin Majid Japar, Rahayu K., M. Yusuf Kadriati Hasyim Khaerunnisa Khairunnizha Khusnul Khatima Asrul Lailil, Dinar Linda Arisanti Razak Linda Arisanty Razak Mahfiza Mahfiza, Mahfiza MARDIASTUTI, WAHYU Marsuni, Nur Sandi Marya Ulfa Masrullah, Masrullah mega Zintia Z Mira Mira MS, Yanti Muchran Bl Muh. Rum Muhammad Shidiq Al Mutawakkil Muhammad Taufik Mukimnati Ridwan Muryani Arsal mutiara mutiara Naidah, Naidah Nur Azizah Nur Indah Cahyani Nur Tang Nuraini Nuraini Nurbiah Nurdiana , Nurdiana Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurul Fuada Nurul Nadya Pertiwi Putri Pertiwi Putri Rahayu Japar Ramliady Ramliady Rendi Morhum Ridwan, Mukminati Ruliaty Ruliaty Rustan, Rustan Safitri, Melsa Safri Haliding Sahrullah Saida Said Selfianti Selfianti Siti Helmyati Sri redski Wahyuni St. Arafah. H Suarni, Agusdiwana Supirman Susanto, Idil Rakhmat Tantri Dwi Astria Wa Ode Rayyani Wahyuni wahyuni WAHYUNI Wahyuni , Wahyuni wahyuni wahyuni Wahyuni, A. Khadija Yahya, Wahyudin Yusril Ihzamaihendra