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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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Company Liquidity and Share Prices: Empirical Evidence in the Coal Mining Sub Sector in Indonesia Irpan; Muryani Arsal; Ismail Badollahi
Journal AGENCY Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study investigates the effect of corporate liquidity, proxied by the Current Ratio (CR), on stock prices in coal mining sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The research is motivated by the strategic importance of the coal industry in Indonesia and the increasing reliance of investors on financial performance indicators in making investment decisions, particularly in the post-COVID-19 economic recovery phase. This study adopts a quantitative approach with an explanatory research design, utilizing secondary data derived from annual financial statements and stock price records. The sample consists of eight companies selected through purposive sampling, resulting in 24 firm-year observations. Data analysis was conducted using simple linear regression, preceded by classical assumption tests including normality and heteroskedasticity tests. The empirical results indicate that the Current Ratio has a positive and statistically significant effect on stock prices, suggesting that higher liquidity enhances investor confidence and firm valuation in the capital market. These findings are consistent with the signaling theory and the semi-strong form of the Efficient Market Hypothesis, which posit that publicly available financial information is rapidly reflected in stock prices. However, this study is limited by its relatively small sample size and the use of a single independent variable. Future research is recommended to incorporate additional financial and macroeconomic variables and apply panel data techniques to provide more comprehensive and robust findings.
Literature Review: Effectiveness of Management of School Operational Assistance Funds Budi Mawan Aris; Muryani Arsal; Ismail Badollahi
Journal AGENCY Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

The management of School Operational Assistance (BOS) funds serves as a primary pillar in financing primary and secondary education in Indonesia. Although budget allocations continue to increase, management effectiveness still faces challenges regarding transparency, timeliness, and its impact on the quality of learning. Objective: Therefore, this study aims to examine the effectiveness of BOS fund management in schools through a systematic literature review. Methods: This research employs the Systematic Literature Review (SLR) method as a qualitative approach. Data were collected from various journals and articles published between 2020 and 2025. Findings: The findings indicate that the effectiveness of fund management is significantly influenced by the digitalization of reporting systems (such as ARKAS), the managerial competence of school principals, and the level of school autonomy. International literature emphasizes that financial effectiveness must ultimately lead to improved student achievement, whereas domestic literature still focuses heavily on administrative compliance. Conclusion: The primary constraints consistently identified include delays in fund disbursement and low community participation in oversight. Furthermore, regulatory changes and human resource limitations remain major challenges affecting the overall effectiveness of BOS fund management.
Foreign Flow And Transaction Volume Of State-Owned Enterprise Shares In Response To The Announcement Of The Establishment Of Danantara: Event Study Nurmi Nurmi; Ismail Badollahi; A. Ifayani Haanurat
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9763

Abstract

This study analyzes the response of the Indonesian capital market to the announcement of the establishment of Danantara as a national sovereign wealth fund using a comparative quantitative approach and event study method. The focus of the study is on changes in foreign flow and the volume of transactions of strategic state-owned enterprises on the Indonesia Stock Exchange. Secondary data was obtained from ten strategic state-owned enterprises with an observation period before and after the announcement in February 2025. The results show a significant difference in the trading volume of strategic SOE stocks after the establishment of Danantara. In addition, foreign selling experienced a significant change, while foreign buying did not show a significant difference. These findings indicate that the announcement of Danantara's formation was perceived as important information by the market and responded to in the short term, mainly through stock trading activities, while foreign investors tended to be more cautious in adjusting their investment decisions
Preparation of Financial Statements for UMKM Cafe Kenza & Billiard Gowa through Audit Assistance for the Inventory, Warehousing, and Accounts Payable Cycles Ismail Badollahi; Wahyuni; Nurtisatul Mukarramah; Putri Latifah Ramadani Lewa; Burhan; DM Triaryadi Hasanuddin; Elly Haerunnisa
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.553

Abstract

Inadequate financial management and internal control remain common obstacles for many Micro, Small, and Medium Enterprises (MSMEs), including Cafe Kenza & Billiard. This situation results in incompletely documented transaction recording, uncontrolled inventory management, and financial reports not being prepared in accordance with accounting principles. Therefore, this Community Service activity aims to evaluate internal controls in the inventory, warehousing, and accounts payable payment cycles while also assisting in the preparation of simple financial reports. The activity was carried out on July 8–10, 2026, at Cafe Kenza & Billiard, Gowa Regency, using observation, interviews, documentation, and the Internal Control Questionnaire (ICQ). The data obtained were analyzed as the basis for preparing a list of accounts, general journal, ledger, trial balance, and income statement based on available transaction evidence. The results of the activity showed that internal control was still weak, indicated by the absence of an organizational structure, stock cards, inventory mutation recording, and adequate transaction evidence documentation. Nevertheless, the mentoring succeeded in increasing the owner's understanding of the importance of internal control and producing a more structured simple financial report. This activity demonstrates that accounting mentoring and internal control evaluation play a crucial role in improving the quality of financial governance and accountability in MSMEs.
PENERAPAN MATERIAL FLOW COST ACCOUNTING (MFCA) UNTUK MENGUNGKAP BIAYA TERSEMBUNYI LIMBAH PADA UMKM KAFE : STUDI KASUS PADA KAFE DAN PASTRY DI KOTA MAKASSAR Hairul Mar’i; Salsabila Arianto; Linda Arisanty Razak; Ismail Badollahi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5249

Abstract

This study aims to reveal the hidden costs of material loss that have long been invisible in the conventional financial records of a café and pastry micro-enterprise (SME) in Makassar. The problem addressed is that small-scale cost accounting typically stops at cash-based profit and loss and records all material purchases as a single Cost of Goods Sold, leaving wasted materials unmeasured and unmanaged. Using a qualitative single-case-study approach, the research applies Material Flow Cost Accounting (MFCA) based on ISO 14051:2011 to trace material flows across four quantity centers and to allocate four cost elements—material, energy, system, and waste management—between product and non-product output. Because full physical weighing was not feasible, an estimative MFCA approach combined owner estimates with actual purchase prices from the financial records. The results show that total non-product output reached approximately IDR 2,350,850 per month, equivalent to 9.4% of total monthly operating cost, with an annual projection exceeding IDR 28 million that had never been recorded as a loss. The study concludes that sustainability accounting is affordable and feasible for SMEs using already-available data, and that MFCA information meaningfully supports efficiency decisions by the owner.
Evaluasi Persediaan dan Hubungannya dengan Produktivitas Fitri Ramadhani; Ismail Badollahi; Wa Ode Rayyani
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February - July
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.350

Abstract

This study analyzes the planning, implementation, and evaluation of inventory management and its relationship with productivity at PT Sinergi Gula Nusantara, Camming Sugar Factory, Bone Regency. Using a descriptive qualitative method, the researchers collected data through interviews, observation, and documentation from key informants (Acting Factory Manager, Warehouse Head, and Production Admin) and analyzed them using the Miles and Huberman model. The results indicate that inventory management is not yet optimal: the planning stage still relies on experience-based estimates that often miss the mark; the implementation stage applies the Just-In-Time concept but still faces accumulation issues due to machine capacity limitations; and the evaluation stage remains simple, without structured indicators. This condition has been proven to disrupt smooth production, trigger stock imbalances, and suppress company productivity. The company is advised to improve its planning, control, and evaluation systems in a structured manner to enhance operational efficiency.
The Impact of Digital Financial Literacy on MSME Sustainability Performance through Green Investment among MSMEs in South Sulawesi Khusnul Khatimah; Muryani Arsal; Ismail Badollahi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12319

Abstract

This study aims to analyze the influence of digital financial literacy on the sustainability performance of MSMEs, the influence of digital financial literacy on green investment, the influence of green investment on MSME sustainability performance, and the role of green investment as a mediating variable in the relationship between digital financial literacy and MSME sustainability performance within the context of the circular economy. A quantitative approach was employed, utilizing a survey method involving 343 MSME owners in South Sulawesi Province selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the aid of SmartPLS 4.0. The results indicate that digital financial literacy has a positive and significant effect on both MSME sustainability performance and green investment. Green investment also positively and significantly affects MSME sustainability performance and mediates the relationship between digital financial literacy and MSME sustainability performance. The findings confirm that enhancing digital financial literacy encourages the adoption of green investment, which ultimately improves MSME sustainability performance. These results are expected to provide valuable insights for the government, financial institutions, and MSME owners in supporting digital transformation and the implementation of sustainable business practices.
REVITALISASI TATA KELOLA PIUTANG USAHA DAN PIUTANG WESEL MELALUI INOVASI SISTEM ADMINISTRASI KEUANGAN UNTUK MENDUKUNG KEBERLANJUTAN USAHA PADA INTI JAYA BANGUNAN Wahyuni; Ismail Badollahi; Ismi Salamatus Salbiyah; Viara Lestari; Khairunnisa
Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern Vol. 1 No. 3 (2026): September: Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern
Publisher : Lembaga Penerbit Penelitian Multidisipliner

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67096/mekar.v1i3.353

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) dituntut memiliki sistem administrasi keuangan yang baik untuk mendukung keberlanjutan usaha, khususnya dalam pengelolaan piutang usaha dan piutang wesel. Namun, masih banyak UMKM yang menghadapi kendala dalam pencatatan, pemantauan, dan pengendalian piutang akibat belum diterapkannya sistem administrasi keuangan yang terstruktur. Kegiatan pengabdian kepada masyarakat ini bertujuan merevitalisasi tata kelola piutang usaha dan piutang wesel pada Inti Jaya Bangunan melalui penerapan inovasi sistem administrasi keuangan. Metode yang digunakan meliputi observasi, wawancara, pelatihan, praktik langsung, pendampingan, dan evaluasi. Kegiatan dilaksanakan melalui identifikasi permasalahan pengelolaan piutang, penyusunan prosedur administrasi yang terstandar, pengembangan sistem pencatatan dan pemantauan piutang, implementasi administrasi keuangan, serta evaluasi efektivitas sistem yang diterapkan. Hasil kegiatan menunjukkan bahwa mitra mampu meningkatkan ketepatan dan efisiensi administrasi piutang, memperkuat pengendalian internal atas piutang usaha dan piutang wesel, meningkatkan efektivitas pemantauan piutang yang belum tertagih, serta mendukung pengambilan keputusan keuangan yang lebih tepat. Program ini memberikan kontribusi terhadap peningkatan tata kelola keuangan dan memperkuat keberlanjutan usaha Inti Jaya Bangunan.
Mosque-Based CSR Mapping in Makassar: An Analysis of Distribution, Maqasid Sharia, and Economic Empowerment Potential Ridwan; Sakia Putri Samsul; Nur Ikhlasul Amal; Linda Arisanty Razak; Ismail Badollahi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3643

Abstract

Corporate Social Responsibility (CSR) has evolved into a strategic instrument that goes beyond mere corporate regulatory compliance, serving instead as a vehicle for sustainable community empowerment. It positions Sharia values, maqashid Sharia (the objectives of Sharia), and social justice as the fundamental pillars for the implementation of corporate social programs. This study is a descriptive-exploratory research aimed at understanding how Social and Environmental Responsibility (TJSL) and Corporate Social Responsibility (CSR) programs were distributed through mosques in Makassar City from 2016 to 2026. Data were gathered by examining secondary documents, such as corporate sustainability reports, TJSL reports from state-owned and regionally-owned enterprises (BUMN and BUMD), annual reports, government publications, media reports, and other relevant supporting documents. The findings indicate that mosque-based CSR implementation in Makassar City remains dominated by a charitable (worship-oriented) approach focusing on physical infrastructure and socio-religious activities, while empowerment programs aimed at strengthening the community's economy are notably absent. Therefore, the CSR model implemented in mosques needs to shift toward a sustainable economic empowerment approach that benefits the community; the mosque's function should not be rigidly confined to the realm of worship but should instead evolve into a new model of people-centered economics that champions the community's interests.
Analyzing the Impact of Non-Performing Loans and Loan-to-Deposit Ratios on Return on Assets: A Study of Conventional Commercial Banks in Indonesia Wahyuni Wahyuni; Ismail Badollahi; Nurhidayah Nurhidayah; Wahyu Mardiastuti
Advances in Management & Financial Reporting Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i3.124

Abstract

The objective of this study is to examine the impact of non-performing loans (NPL) and loan-to-deposit ratios (LDR) on return on assets (ROA) within the time frame of 2015 to 2019, specifically focusing on conventional commercial banks that are publicly listed on the Indonesia Stock Exchange. The research conducted in this study is categorized as explanatory. The data utilized for analysis is quantitative and is derived from secondary sources, specifically the financial reports of conventional banks that are publicly listed on the Indonesia Stock Exchange. The present study used a data analysis technique known as multiple linear regression and partial and simultaneous tests, utilizing the statistical software SPSS version 22. The findings of the research indicate that there is a substantial negative relationship between non-performing loans (NPL) and return on assets (ROA), while the relationship between loan-to-deposit ratio (LDR) and return on assets (ROA) is negative but not statistically significant. Concurrently, the non-performing loan (NPL) and loan-to-deposit ratio (LDR) exert a substantial influence on the return on assets (ROA).
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