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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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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.
Evaluasi Persediaan dan Hubungannya dengan Produktivitas Fitri Ramadhani; Ismail Badollahi; Wa Ode Rayyani
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
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.
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