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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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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 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/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.
Penerapan Enterprise Resource Planning Pada Efektivitas Pengambilan Keputusan Manajerial (Studi Kasus pada PT. PLN (Persero) UP3 Makassar Selatan) Tantri Dwi Astria; Ismail Badollahi; Mukimnati Ridwan
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.435

Abstract

Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk mengevaluasi kontribusi modul Financial Accounting (FI) dan Controlling (CO) pada sistem ERP SAP dalam meningkatkan efektivitas pengambilan keputusan manajerial di PT PLN (Persero) UP3 Makassar Selatan. Data primer dikumpulkan melalui triangulasi metode yang mencakup wawancara mendalam, observasi langsung, dan dokumentasi arsip operasional. Hasil penelitian menunjukkan bahwa integrasi sistem berhasil menggeser peng Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk mengevaluasi kontribusi modul Financial Accounting (FI) dan Controlling (CO) pada sistem ERP SAP dalam meningkatkan efektivitas pengambilan keputusan manajerial di PT PLN (Persero) UP3 Makassar Selatan. Data primer dikumpulkan melalui triangulasi metode yang mencakup wawancara mendalam, observasi langsung, dan dokumentasi arsip operasional. Hasil penelitian menunjukkan bahwa integrasi sistem berhasil menggeser pengambilan keputusan dari pendekatan intuitif menjadi berbasis data yang lebih akurat, transparan, dan real-time, meskipun efektivitasnya tetap bergantung pada kompetensi pengguna dan penanganan implementation gap akibat rotasi pegawai yang tinggi sesuai kerangka Technology Acceptance Model (TAM) ambilan keputusan dari pendekatan intuitif menjadi berbasis data yang lebih akurat, transparan, dan real-time, meskipun efektivitasnya tetap bergantung pada kompetensi pengguna dan penanganan implementation gap akibat rotasi pegawai yang tinggi sesuai kerangka Technology Acceptance Model (TAM)
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.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MANAJEMEN UNTUK MENINGKATKAN RESPONSIBILITY ACCOUNTING PADA RSUD LABUANG BAJI SULAWESI SELATAN Supirman; Ansyarif Khalid; Ismail Badollahi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48425

Abstract

This study aims to analyze the implementation of Management Accounting Information Systems (MAIS) in enhancing responsibility accounting at the Labuang Baji Regional General Hospital (RSUD), South Sulawesi. The research employs a qualitative approach with a case study design. Data were collected through in-depth interviews with the Hospital Director, Finance Manager, and Finance Staff, supplemented by observation of the accounting system and relevant documents. Data analysis was performed descriptively to identify how MAIS is implemented, what information is generated, and how it is utilized in responsibility accounting practices. The results show that the Hospital Management Information System (SIMRS), as the main MAIS platform, plays a significant role in supporting responsibility accounting. SIMRS successfully integrates operational and financial data from various units in real-time, enabling the identification and tracking of revenues and costs per responsibility center. The system facilitates participatory budgeting, generates automated performance reports comparing actual results with budgets, simplifies variance analysis, and strengthens the accountability of unit heads through a transparent reporting system. Despite these benefits, several challenges were identified, including uneven digital literacy among staff, technical network disruptions, limited managerial understanding of financial responsibility concepts, and a reward and punishment system not yet fully based on objective financial performance data. These findings confirm that SIMRS is a strategic infrastructure supporting the effectiveness of responsibility accounting and fostering a culture of performance and accountability in hospital financial management.
THE EFFECT OF PROFITABILITY ON FIRM VALUE MEDIATED BY TAX AVOIDANCE IN MANUFACTURING COMPANIES  LISTED ON THE IDX Khairunnizha; Ismail Badollahi; saida said
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/fq24vt56

Abstract

This research is driven by the critical importance of firm value as a fundamental indicator for investors in assessing a company's prospects, with profitability serving as a primary catalyst. Given the inconsistent findings in prior literature regarding the role of tax avoidance, this study evaluates its function as a mediating variable. Utilizing a quantitative approach focused on manufacturing firms listed on the Indonesia Stock Exchange, and employing path analysis via Eviews, the results demonstrate that profitability exerts a significant positive influence on both firm value and tax policies. Crucially, the study confirms that tax avoidance acts as a partial mediator; this indicates that market valuation increases not only through direct profit growth but also through strategic tax efficiency. Consequently, management is encouraged to integrate legal tax planning into financial strategies to bolster cash flow, while investors should scrutinize tax management effectiveness as a vital sign of managerial competence in sustaining long-term firm value.
PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA PERUSAHAAN MELALUI INOVASI PRODUK DI PT. BERKAH WAKAF INDONESIA Ayyub Arfang, Muhammad; Badollahi, Ismail; Sahrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48429

Abstract

This study aims to analyze the effect of environmental management accounting on company performance through product innovation at PT. Berkah Wakaf Indonesia. Environmental management accounting is a tool that integrates environmental information into financial and operational decision making, which is expected to encourage product innovation and improve company performance. This research uses a quantitative approach with primary data obtained through questionnaires distributed to 53 employees of PT. Berkah Wakaf Indonesia. The analysis method used is Partial Least Square Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.0 software. The results of this study indicate that: (1) Environmental management accounting has a positive and significant effect on product innovation, with a path coefficient value of 0.521 and p-value of 0.000; (2) Environmental management accounting does not have a significant effect on company performance, with a p-value of 0.917; (3) Product innovation does not have a significant effect on company performance, with a p-value of 0.067; and (4) Product innovation is unable to mediate the effect of environmental management accounting on company performance, with a p-value of 0.096. These findings suggest that while environmental management accounting successfully drives product innovation, the chain from innovation to company performance has not yet been optimally realized. Companies need to more deeply integrate environmental management accounting information into their strategic decision-making processes and product commercialization strategies.
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 : 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.
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.
Pengaruh Good Corporate Governance terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Subsektor Perdagangan dan Ritel yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025): The Influence of Good Corporate Governance on Tax Management (An Empirical Study of Companies in the Trade and Retail Subsector Listed on the Indonesia Stock Exchange for the 2021–2025 Period) Fatmawati; Badollahi, Ismail; Ridwan, Mukminati
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3370

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance terhadap manajemen pajak pada perusahaan subsektor perdagangan dan ritel yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Good Corporate Governance diproksikan melalui dewan komisaris independen, komite audit, kepemilikan manajerial, dan kepemilikan institusional, sedangkan manajemen pajak diukur menggunakan Effective Tax Rate (ETR). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan komite audit berpengaruh negatif namun tidak signifikan terhadap manajemen pajak. Sementara itu, kepemilikan manajerial dan kepemilikan institusional berpengaruh positif dan signifikan terhadap manajemen pajak. Temuan ini menunjukkan bahwa struktur kepemilikan perusahaan memiliki peran yang lebih kuat dalam mendorong kepatuhan perpajakan dibandingkan mekanisme pengawasan melalui komisaris independen dan komite audit. Penelitian ini memberikan kontribusi empiris dalam pengembangan literatur tata kelola perusahaan dan perpajakan khususnya pada perusahaan subsektor perdagangan dan ritel di Indonesia.
Skepticism as a Mediating Mechanism in the Relationship between Sustainability Literacy and Students' Green Consumption Behavior Muhammad Shidiq Al Mutawakkil; Muhammad Taufik; Nurbiah; Linda Arisanty Razak; Ismail Badollahi
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1718

Abstract

This study examines the influence of sustainability literacy on green consumption behavior among university students and tests the mediating role of green skepticism. Using a quantitative explanatory approach with a cross-sectional survey of 100 active students at Indonesian universities, data were analyzed via PLS-SEM (SmartPLS). Outer model evaluation confirmed convergent validity (factor loading ≥ 0.651; AVE > 0.59) and construct reliability (CR > 0.94; CA > 0.93). Inner model results demonstrate: sustainability literacy positively and significantly affects green consumption behavior (β = 0.484; t = 5.480; p < 0.001) and green skepticism (β = 0.648; t = 8.150; p < 0.001); green skepticism positively and significantly affects green consumption behavior (β = 0.386; t = 4.120; p < 0.001); and green skepticism partially mediates the relationship (β indirect = 0.250; 95% CI = [0.146; 0.352]). R² = 0.625 indicates substantial predictive power. Findings confirm that knowledge-based green skepticism functions as a catalyst for selective green consumption, not a barrier.
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