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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Islamic Business and Finance (IBF) Jurnal Iqtisaduna Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Innovative and Creativity Atestasi : Jurnal Ilmiah Akuntansi
Rika Dwi Ayu Parmitasari
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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EFEK MEDIASI PERILAKU KEUANGAN DAN DAMPAK KEPUASAN KEUANGAN MASYARAKAT DI KOTA MAKASSAR Rusdi Raprayogha; Rika Dwi Ayu Parmitasari; Rusnawati .
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 10 No 1 (2020): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v10i1.14759

Abstract

Berdasar hasil survey berbagai lembaga terkait tingkat komsumtif berlebih (boros) diantaranya adalah lembaga Manulife Investor Sentiment Index dan kajian Indef bersama dengan Asosiasi Fintech Indonesia (Aftech). Maka tujuan penelitian ini adalah untuk mengetahui efek mediasi dari perilaku keuangan dan dampak kepuasan keuangan masyarakta. Penelitian ini merupakan penelitian kualitatif dengan variable yang diuji Gaya Hidup Hedonis terhadap Perilaku Keuangan, gaya Hidup hedonis terhadap Kepuasan Keuangan,  dan  Gaya Hidup Hedonis terhadap Kepuasan Keuangan melalui Perilaku Keuangan. Dengan 17 indikator x 5 = 85 sampel waktu penelitian desember 2019. Berdasarkan hasil dari analisis data menunjukkan bahwa gaya hidup hedonisme memiliki pengaruh signifikan terhadap perilaku keuangan, Perilaku keuangan memiliki pengaruh positif dan signifikan terhadap kepuasan keuangan, gaya hidup hedonisme memiliki pengaruh positif dan signifikan terhadap kepuasan keuangan dan perilaku keuangan memediasi pengaruh antara gaya hidup hedonisme dan kepuasan keuangan. Keterbatasan penelitian ini selain lokasi penelitian yang terbatas, variable yang digunakan pun masih sangat sempit sedangkan keorisinilannya yaitu menambahkan efek mediasi dan pandangan syariah terhadap variable penelitian.
Bauran Pemasaran Jasa dan Tingkat Hunian Pada Hotel Al-Badar Syariah Muslimin Kara; Rika Dwi Ayu Parmitasari; Zulfahmi Alwi; Risna Risna
LAA MAISYIR: Jurnal Ekonomi Islam Vol 6 No 1 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v6i1.9412

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh bauran pemasaran dan tingkat hunian. Populasi dalam penelitian ini adalah seluruh tamu yang menginap pada hotel Al Badar Syariah Makassar. sampel sebanyak 100 orang. Metode penelitian yang digunakan adalah metode kuantitatif. Skala likert untuk mengukur data yang diperoleh. Data Penelitian dianalisis secara deskriptif dan regresi linear berganda dengan uji F dan uji t.Hasil analisis statistik menunjukkan bahwa product (X1), price (X2), process (X6) dan Physical evidence (X7) berpengaruh secara positif dan signifikan terhadap keputusan tamu menginap pada hotel Al Badar Syariah. Sedangkan Variabel promotion (X3), place (X4), dan people (X5) berpengaruh tidak signifikan terhadap keputusan tamu menginap pada hotel Al Badar Syariah Makassar. Adapun secara simultan product (X1), price (X2), promotion (X3), place (X4), people (X5) process (X6) dan physical evidence (X7) berpengaruh secara positif dan signifikan terhadap keputusan tamu menginap pada hotel Al Badar Syariah Makassar.
Pengaruh Tingkat Suku Bunga Deposito Terhadap Jumlah Dana Deposito Pada Bank Mandiri Cabang Utama Makassar Nurfaizah Nurfaizah; Rika Dwi Ayu Parmitasari
Jurnal Iqtisaduna Vol 1 No 2 (2015)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i2.1196

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh suku bunga deposito terhadap jumlah dana deposito yang dimiliki oleh Bank Mandir Cabang Makassar. Penelitian ini adalah penelitian kuantitatif dengan data primer yang diperoleh dari obyek penelitian. Hasil penelitian ini menunjukkan bahwa terdapat hubungan yang positif dan signifikan antara tingkat suku bunga dengan jumlah dana deposito pada Bank Mandiri Cabang Makassar. Besarnya pengaruh suku bunga adalah 3.73 terhadap jumlah dana deposito tersebut.
FINANCIAL PERFORMANCE OF SMALL AND MEDIUM BUSINESSES IN MAKASSAR: THE ROLE OF INTELLECTUAL CAPITAL AND COMPETITIVE ADVANTAGE Rika Dwi Ayu Parmitasari; Wahidah Abdullah; Zulfahmi Alwi; Hariyati Haris
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11829

Abstract

Small and Medium Enterprises in the city of Makassar continue to experience rapid development. One of the challenges in Small and Medium Enterprises in Makassar is the low financial performance of SMEs. This is caused by low productivity because the quality of human resources is still low because of the lack of knowledge and entrepreneurial competence. Good management of intellectual capital can improve the company's financial performance. This study aims to examine the effect of intellectual capital on financial performance with a competitive advantage as an intervening variable in small and medium enterprises in the city of Makassar. This research conducted a quantitative method with an associative approach. Data of this research was primary data collected through questionnaire surveys. The research used multiple linear regression and path analysis with IBM Statistics SPSS 21. The results showed that intellectual capital had a positive and significant effect on the financial performance of SMEs in Makassar. Furthermore, intellectual capital impacted the competitive advantage of SMEs in Makassar city positively and significantly. Competitive advantage was also proven to have a positive and significant influence on the financial performance of SMEs in Makassar. The results of this study also indicated that competitive advantage was a mediating variable between the relationship of intellectual capital to the financial performance of SMEs in Makassar.
Pengaruh Nilai-Nilai Islam terhadap Kualitas Audit pada Auditor Kantor Akuntan Publik di Makassar Syamsuddin; M. Arfin Hamid; Nasir Hamzah; Rika Dwi Ayu Parmitasari
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 10 No. 1 (2023): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v10i1.10468

Abstract

Various cases of financial violations in companies that are not disclosed in the public accountant's report indicate the low quality of the audit. The cause of the low audit quality is due to the non-compliance with applicable ethical standards and auditing standards in regulating public accounting services. This study aims to determine the effect of Islamic values on audit quality. The type of research used is quantitative. This re-search was conducted on the auditors of the public accounting firm in Makassar. The sample used was purposive sampling with the criterion being that only Islamic auditors were respondents. The number of respondents who filled out the questionnaire through the google form was 146 people. Analysis of the results of qualitative research was carried out descriptively from the data information received while the analysis of quantitative research used structural equation modeling (SEM) analysis with the help of SmartPLS 3.0 soft-ware. The results showed that the value of monotheism, the value of monotheism, did not directly affect audit quality, monotheism had a direct effect on the value of the khilafah, the value of the khilafah had a direct effect on the quality of the audit and monotheism had an indirect effect on the quality of the audit through the value of the khilafah.
Islamic Corporate Social Responsibility, Corporate Governance in the Relationship between Profitability and Company Value Andi Sulfati; Muslimin Kara; Amiruddin Kadir; Rika Dwi Ayu Parmitasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.34

Abstract

Through the mediation of Islamic corporate social responsibility and corporate governance, this study examines the direct and indirect effects of business profitability on firm value. Using a strategy of purposive sampling, the population of this study consists of enterprises listed on the Jakarta Islamic Index-70 of the Indonesia Stock Exchange for the period 2018-2020. The AMOS 22 and Structural Equation Modeling (SEM) examined the data. The findings revealed that profitability has a beneficial impact on the value of the company. Profitability has no positive influence on corporate governance. Corporate governance has a detrimental impact on the value of a company. Profitability has no considerable beneficial effect on the value of a company. Islamic corporate social responsibility (ICSR) has a substantial positive impact on the value of a company. Profitability influences significant value as mediated by ICSR. Corporate governance cannot reconcile the profitability and company value relationship. Companies should increase their ICSR activities because it has been demonstrated that ICSR activities can become a mechanism for companies to maintain good relations and trust with all stakeholders and can be used as a new marketing tool for companies if conducted continuously, enhancing the firm's image and value. The Next Researchers can investigate the impact of additional elements affecting firm value, such as intellectual capital, media exposure, and several others.
Produksi Dalam Ekonomi Islam Perspektif Maqashid Syariah Trisno Wardy Putra; Rika Dwi Ayu Parmitasari; Idris Parakkasi
ISLAMIC BUSINESS and FINANCE Vol 5, No 2 (2024): ISLAMIC BUSINESS and FINANCE
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ibf.v5i2.34987

Abstract

This study aims to analyze production activities in the perspective of Islamic economics with the maqashid sharia approach. The method used is descriptive qualitative through literature studies that utilize secondary data from various literature sources. The results of the study indicate that production in Islam is not only oriented towards material profit, but must also fulfill the five main objectives of maqashid sharia: maintaining religion, soul, mind, descendants, and property. Production must avoid goods that are forbidden and dangerous, and pay attention to sustainability and social responsibility. In addition, maqashid sharia emphasizes the importance of maintaining five main aspects: religion, soul, mind, descendants, and property. This study also identifies two important prohibitions in production, namely the prohibition of producing forbidden goods and dangerous goods.Keywords: Production, Islamic Economics, Maqashid Sharia 
Sinergi Lembaga Keuangan Syariah dan Industri Halal dalam Meningkatkan Daya Saing UMKM di Indonesia A M Nur Atma Amir; Syaripuddin Syaripuddin; Siradjuddin Siradjuddin; Rika Dwi Ayu Parmitasari
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5272

Abstract

Penelitian ini mengkaji sinergi antara pembiayaan syariah dan industri halal dalam meningkatkan daya saing UMKM di Indonesia, yang masih menghadapi berbagai tantangan struktural dan peluang besar sebagai tulang punggung perekonomian nasional dalam konteks ekonomi syariah global yang terus berkembang. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus, memanfaatkan data sekunder bereputasi dari jurnal nasional dan internasional, dokumen pemerintah, serta laporan global untuk memberikan pemahaman menyeluruh mengenai fenomena sinergi pembiayaan syariah dan industri halal. Analisis tematik dan triangulasi sumber dilakukan guna mengantisipasi bias dan memperkuat validitas temuan, serta komparasi praktik dengan negara maju sebagai acuan best practices yang dapat diadaptasi untuk pengembangan nasional. Hasil penelitian menunjukkan bahwa pembiayaan syariah meliputi instrumen mudarabah, musyarakah, murabahah, dan ijarah, dengan murabahah sebagai instrumen dominan. Pembiayaan syariah secara empiris mampu meningkatkan omzet, profitabilitas, serta efisiensi UMKM halal dan mendorong formalitas usaha. HVC memberikan kontribusi signifikan untuk pertumbuhan ekonomi melalui integrasi aktivitas utama dan pendukung yang meningkatkan akses pasar, kepercayaan konsumen, dan efisiensi operasional. Regulasi JPH dan digitalisasi proses sertifikasi mempercepat adaptasi industri halal. Meski demikian, tantangan literasi, jangkauan pembiayaan, prosedur rumit, dan infrastruktur perlu diatasi untuk mencapai potensi penuh industri halal Indonesia.
Manajemen Sumber Daya Manusia Islami Syamsul; Adi Muh Arman; Rika Dwi Ayu Parmitasari; Alim Syariati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6636

Abstract

Human Resource Management is a field of management that specifically studies the relationship and role of humans in organizations and companies. Competition in the work environment is one of the main factors in the expansion of the role and importance of the human resource management function in organizations and companies. Management that the majority of people understand is management with a conventional system. But lately, with the development of the Islamic economy raises a new phenomenon, especially on the side of practitioners or human resources. The development of Islamic economic practices in Indonesia is growing day by day, it is marked by the growth and development of financing Islamic financial institutions and real sector activities that use Islamic economic principles. So, it is necessary to know whether organizations and companies that use the label of Islamic economics have also implemented management management based on Islamic values based on the Koran and Hadith.
Co-Authors A M Nur Atma Amir Adi Muh Arman Alim Syariati Amiruddin Kadir Andi Sulfati Hariyati Haris Idris Parakkasi Jabir M Jafar M. Arfin Hamid Muslimin Kara Muslimin Kara Nashrullah Nashrullah Nasir Hamzah Nurfaizah Nurfaizah Risna Risna Rusdi Raprayogha Rusnawati . Siradjuddin Siradjuddin Syamsuddin Syamsuddin Syamsul Syaripuddin Syaripuddin Trisno Wardy Putra Wahidah Abdullah Zulfahmi Alwi