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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 Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ilmu Manajemen Profitability Journal La Sociale INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ekonomi dan Manajemen Indonesia Jurnal Ilmu Ekonomi Manajemen dan Akuntansi 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 IIJSE 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 Agency Journal of Management and Business Ecoducation Masterpiece Journal Society Service Insight Balance: Jurnal Ekonomi Journal of Golden Generation Abdimas MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern Economics and Digital Business Review
Badollahi, Ismail
Universitas Muhammadiyah Makassar
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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 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
Implementation Of Risk Management Strategies And Its Implications On Financial Performance At The Financial And Asset Office Of South Sulawesi Province Dian Putri Amalia; Ismail Badollahi; Abdul Salam
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.395

Abstract

This study aims to examine the implementation of risk management systems and their impact on financial performance at the Office of Financial and Asset Management of South Sulawesi Province. The research focuses on evaluating the effectiveness of risk management strategies in enhancing the overall efficiency, stability, and accountability of regional finances. A qualitative descriptive approach was employed, concentrating on the implementation of risk management and its effect on financial performance. Data were collected through interviews, observations, and documentation. Data analysis used the Miles and Huberman model, including data collection, reduction, presentation, and conclusion drawing to understand the phenomenon in depth. The results show that the implementation of risk management strategies at the Office of Financial and Asset Management of South Sulawesi Province has a positive impact on financial performance. Through a structured and sustainable risk control system, fiscal stability, accountability, and financial management efficiency were achieved, supporting optimal regional development and public service delivery
Pengaruh Kinerja Keberlanjutan Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Yusril Ihzamaihendra; Ansyarif Khalid; Ismail Badollahi
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6080

Abstract

This study aims to determine the effect of sustainability performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is a type of quantitative research. The data used are primary data obtained from 6 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a total of 24 observation data during 4 years of observation. The data collection technique used is documentation. Data were analyzed using multiple linear regression analysis with SPSSV.27 software. The results of the study show that economic performance (X1) has a positive and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) This is evidenced by the t-calculated value of 4.055 > t table 1.725 and a significance value of 0.001 < 0.05. Meanwhile, social performance (X2) has been proven to have a negative and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of -4.495 > t table 1.725 and a significance value of 0.001 < 0.05 and the environmental performance variable (X3) also has a positive and significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of 3.074 > t-table 1.725 and a significant value of 0.006 < 0.05. Partially, these three variables have a significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a value of (R2) of 0.682.
Value-added Finance Use Animal Waste as Conversion Fertilizer for Vegetable Farming Groups in the West Sinjai Region, Indonesia Hardianti, H.; Rum, Muh.; Badollahi, Ismail
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.426

Abstract

Agriculture plays a crucial role globally, and addressing the sustainable management of livestock waste is a growing concern. Converting animal waste into fertiliser not only supports organic farming but also offers a sustainable solution for managing livestock waste. This study aims to evaluate the conversion of fertiliser to animal waste and its potential to generate higher economic value for vegetable farmers in the West Sinjai region. By applying theoretical concepts learned in academic settings to real-world problems, this research aims to enhance knowledge regarding the economic benefits of fertiliser conversion. Additionally, it serves as a valuable reference for future studies on the economic impact of using animal waste as a substitute for chemical fertilisers. The primary goal is to determine the financial benefits and added value of using animal waste in place of chemical fertilisers. This research follows a quantitative descriptive approach, using both primary and secondary data. The population consists of secondary crop farmers in the West Sinjai region, and the sample includes six groups of vegetable farmers in Gunung Perak Village. The results indicate that converting fertiliser to animal waste significantly enhances the economic value for farmers in the West Sinjai region, particularly in Gunung Perak Village. This improvement is due to the cost savings from using animal waste compared to chemical fertilisers per production unit, ultimately leading to higher profits for the farmers.
The Influence of Good Corporate Governance on Investment Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) Badollahi, Ismail; Masrullah, Masrullah; Angelita, Anggi; Ismawati, Ismawati
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8992

Abstract

This study explains the effect of Good Corporate Governance on Investment Risk. Good Corporate Governance indicators used in this study include: Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4) and Investment Risk. The method used in this research is to use multiple linear regression analysis. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The research sample used purposive sampling method with predetermined criteria. The purpose of this study was to determine whether a company's good corporate governance affects investment risk. The results of this study indicate that good corporate governance includes: Managerial Ownership has a negative and insignificant effect on investment risk, Institutional Ownership has a negative and insignificant effect on Investment Risk, the Independent Board of Commissioners has a negative and significant effect on Investment Risk and the Audit Committee has a negative effect on Investment Risk
Co-Authors A Ifayani Haanurat A Indah Nurfadillah A. Khadija Wahyuni A. Tenri Syahriani Abd Salam Abda Abda 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 Budi Mawan Aris Burhan Dian Putri Amalia DM Triaryadi Hasanuddin Elly Haerunnisa Elmayana, Elmayana Endang Sulistiani Fadel Mizuari Rahman Fajrah Yana Fatmawati Fatmawati Fifi Alfiah Firka Fitri Damayani Fitri Damayani Fitri Ramadhani H.A Muhiddin Daweng Hairul Mar’i Hak, Nasrul Hardianti Hardianti, H. Hariani Adam Hariani Adam Idil Rakhmat Susanto Idil Rakhmat Susanto Ilyas, Miftahul Jannah Inam, Aneeq Irpan Ismawati Ismawati Ismawati Ismawati Ismi Salamatus Salbiyah Jamaluddin Majid Japar, Rahayu K., M. Yusuf Kadriati Hasyim Khaerunnisa Khairunnisa Khairunnizha Khusnul Khatima Asrul Khusnul Khatimah Lailil, Dinar Linda Arisanti Razak Linda Arisanty Razak Linda Arisanty Razak Mahfiza Mahfiza, Mahfiza Marsuni, Nur Sandi Marya Ulfa Masrullah, Masrullah mega Zintia Z Melsa Safitri Mira Mira MS, Yanti Muchran Bl Muh. Rum Muhammad Nur Abdi Muhammad Shidiq Al Mutawakkil Muhammad Taufik Mukimnati Ridwan Muryani Arsal Muryani Arsal Muryani Arsal mutiara mutiara Naidah, Naidah Nur Azizah Nur Ikhlasul Amal Nur Indah Cahyani Nur Tang Nuraini Nuraini Nurbiah Nurdiana , Nurdiana Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurmi Nurmi Nurtisatul Mukarramah Nurul Fuada Nurul Nadya Pertiwi Putri Pertiwi Putri Putri Latifah Ramadani Lewa Rahayu Japar Ramliady Ramliady Rendi Morhum Ridwan Ridwan, Mukminati Ruliaty Ruliaty Rustan, Rustan Safri Haliding Sahrullah Saida Said Sakia Putri Samsul Salsabila Arianto Selfianti Selfianti Siti Helmyati Sri redski Wahyuni St. Arafah. H Suarni, Agusdiwana Supirman Susanto, Idil Rakhmat Tantri Dwi Astria Viara Lestari Wa Ode Rayyani Wahyu Mardiastuti Wahyuni wahyuni Wahyuni Wahyuni WAHYUNI Wahyuni , Wahyuni wahyuni wahyuni Wahyuni Wahyuni Yahya, Wahyudin Yusril Ihzamaihendra