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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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Analysis of Financial Performance of Indonesian Banking Companies Using the Z-Score Model Mira, Mira; Badollahi, Ismail; Akbar, Akbar
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14370

Abstract

This research aims to find out how to analyze the financial performance of banking companies in Indonesia using the Z-Score model. This research uses a descriptive quantitative approach and uses the Z-Score model to assess banking performance. The data processing stages begin with collecting financial report data according to the Z-Score model indicators, calculating each indicator item, formulating the results according to the Z-Score model, analyzing them and drawing research conclusions. The financial report data taken is 3 years (2020-2022) which is time series data. The results of this research show that the overall financial performance of Indonesian banking seen from the Z-Score Model shows that the majority are in the bad category and 4 banks are in the healthy category, namely AMAR, ARTO, BTPS and PNBS. AMAR is categorized as healthy for 2022, ARTO 2021, BTPS for 2020-2022 is consistently considered healthy and PNBS is also considered healthy for 2020-2022. This shows that financial supervision needs to be improved and this information provides a warning to all banks that must focus more on efforts to improve their respective financial performance to increase existing ratios.
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.
Peranan Audit Internal Dalam Menunjang Efektivitas Penyusunan Laporan Keuangan pada PT. Bank Syariah Indonesia Wahyuni, Wahyuni; Badollahi, Ismail; Nurhidayah, Nurhidayah; Mahfiza, Mahfiza; Nurdiana , Nurdiana
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4322

Abstract

This research is to find out the role of internal audit in supporting the effectiveness of preparing financial reports at PT. Indonesian Sharia Bank. This type of research uses descriptive qualitative. Informants taken by internal auditors, BOSM and Tellers at PT. Indonesian Sharia Bank. The research stages are in-depth interviews and observation. The data analysis method is qualitative descriptive research and quantitative descriptive research.The results of this research indicate that the role of internal audit in supporting the effectiveness of preparing financial reports using the interview method with auditors, BOSM and PT Tellers. Indonesian Sharia Bank has been very effective. This is demonstrated in the role of internal audit as supervisor, consultant, catalyst and effectiveness so that it can provide information that helps managerial parties in making decisions.
ANALISIS SISTEM AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL PADA BANK BTN CABANG PANAKKUKANG Rendi Morhum; Ismail Badollahi; Nurhidayah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Terbit
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33027

Abstract

RENDI MORHUM. 2025. Analysis of Management Accounting System inManagerial Decision-Making at Bank BTN Panakkukang Branch.Undergraduate Thesis. Department of Accounting, Faculty of Economics andBusiness, Universitas Muhammadiyah Makassar. Supervised by: IsmaiBadollahi and Nurhidayah.This study aims to analyze the role of the management accounting system inmanagerial decision-making at Bank BTN Panakkukang Branch. The researchmethod employed is descriptive qualitative through interviews, observation, anddocumentation. The findings indicate that the management accounting systemprovides relevant, accurate, and timely information that greatly assists managersin the processes of planning, controlling, and performance evaluation. Suchinformation also supports the accuracy of strategies and policies determined bythe branch leadership. Thus, the management accounting system makes asignificant contribution to enhancing the effectiveness and quality of managerialdecision-making in the banking sector.
THE EFFECT OF ROAD INFRASTRUCTURE, ELECTRICITY AND WATER ON THE GROWTH OF GROSS REGIONAL DOMESTIC PRODUCTS IN GOWA DISTRICT, SOUTH SULAWESI PROVINCE Ms, Yanti; Naidah, Naidah; Badollahi, Ismail
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2150

Abstract

This study aims to: (1) Know the road infrastructure has a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province (2) Knowing the electricity infrastructure has a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province positive and significant impact on GRDP growth in Gowa Regency, South Sulawesi Province (4) Knowing which factors predominantly affect GDP in Gowa Regency, South Sulawesi Province. Data processing techniques using multiple linear regression through SPSS version 16. This research uses quantitative research methods and is processed with the needs of the model used. The results showed that simultaneously the road, electricity and water variables had a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province. Partially roads, electricity and water have a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province.
Comparative Analysis of Fisheries Business in Selayar Regency: Reviewed From the Fundamental Aspect of Finance Lailil, Dinar; Rustan, Rustan; Badollahi, Ismail
Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i1.2508

Abstract

This study aims to analyze and compare the financial performance of two fisheries businesses in the Selayar Islands Regency, namely CV. Sinar Jaya and CV. Yabba 505, based on fundamental financial aspects including accounts receivable turnover, liquidity, quality costs, and sales during the period 2021 to 2024. The method used is a quantitative approach with descriptive analysis and trend analysis, based on financial report data and interviews. The results show that CV. Sinar Jaya has relatively stable liquidity and sales management and improved efficiency in managing accounts receivable and quality costs. Meanwhile, CV. Yabba 505 experienced significant fluctuations in liquidity and accounts receivable turnover, despite recording higher annual sales growth in percentage terms. This study emphasizes the importance of integrated management of fundamental financial aspects to improve the competitiveness and sustainability of local fisheries businesses. These findings are expected to serve as a reference for business actors and policymakers in formulating strategies for developing MSMEs in the fisheries sector in the archipelago.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM MAHKOTA LAUNDRY MENGHADAPI PENINGKATAN PERMINTAAN DI MUSIM HUJAN Wahyuni; Ismail Badollahi; Nuraini; Hariani Adam; Pertiwi Putri; Fitri Damayani
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.386

Abstract

Usaha mikro, kecil, dan menengah (UMKM) sering menghadapi kendala dalam pencatatan dan pelaporan keuangan yang terstruktur. Mahkota Laundry merupakan UMKM jasa laundry yang mengalami peningkatan permintaan pada musim hujan, namun belum menerapkan laporan keuangan sesuai standar. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pendampingan penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui observasi, wawancara, pendampingan pencatatan transaksi, serta penyusunan laporan keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman pemilik usaha terhadap pencatatan keuangan, tersusunnya laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan. Pendampingan ini membantu meningkatkan pengelolaan keuangan dan kesiapan usaha dalam menghadapi lonjakan permintaan di musim hujan.
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 LITERASI KEUANGAN DAN PERENCANAAN KEUANGAN TERHADAP KESIAPAN FINANSIAL MASA PENSIUN MELALUI SIKAP KEUANGAN PADA PT. PLN (PERSERO) UP3 MAKASSAR SELATAN Athaya Banjarani Putri, Afnin; Badollahi, Ismail; Japar, Rahayu
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12868

Abstract

This study examines the effects of financial literacy and financial planning on retirement financial readiness, with financial attitude as a mediating variable, among employees of PT PLN (Persero) UP3 Makassar Selatan. A quantitative approach was employed using questionnaire-based data collected from 72 respondents selected through a saturated sampling technique. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy and financial planning significantly enhance retirement financial readiness. Financial literacy also exerts a positive effect on financial attitude, whereas financial planning shows no significant influence on financial attitude. In addition, financial attitude positively affects retirement financial readiness. However, it does not mediate the relationships between financial literacy and financial planning and retirement financial readiness.
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 Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
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.
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