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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Aktiva : Riset Akutansi dan Keuangan Jumat Informatika: Jurnal Pengabdian Masyarakat ProBisnis : Jurnal Manajemen Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pendidikan Terapan Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Jurnal Cendekia Ilmiah Journal of Vocational, Informatics and Computer Education Fundamental and Applied Management Journal Pinisi Journal of Entrepreneurship Review
Fajriani Azis
Universitas Negeri Makassar
Religion Arts Humanities Chemistry Computer Science & IT Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Gold Price Dynamics and Earnings Performance in a Non-Bank Gold-Backed Finance Firm Sitti Hajerah Hasyim; Fajriani Azis; Salim Diarra
Fundamental and Applied Management Journal Vol. 3 No. 1 (2025): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v3i1.464

Abstract

This study examines whether benchmark gold prices affect profit achievement in a state-owned pawn and gold-financing company. Using branch-level financial statements for 2020–2024, we estimate a single-factor ordinary least squares model to test the association between gold price movements and profitability. The results show a positive and statistically significant relationship, indicating that higher gold prices are associated with improved profits—consistent with collateral value uplift, trading spreads, and product demand dynamics in gold-backed lending. Managerially, the findings suggest the need for agile pricing policies, transparent customer communication on gold price pass-through, and strengthened risk management to handle volatility. The study contributes firm-level evidence on price–profit linkages in gold-backed retail finance. Limitations include a single-firm, single-factor design; future research should incorporate cost structures, fee income, macroeconomic controls, and asymmetric/lagged effects to better map the transmission from commodity prices to financial performance.
Analysis Determinants of Entrepreneurial Interest in the Traditional Cake Industry Jatmiko Wahyu Nugroho; Fajriani Azis; Hajar Dewantara; Andika Isma
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 2 No 1 (2024): Volume 2, Issue 1, January-April 2024
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v2i1.289

Abstract

This research aims to determine the factors that influence entrepreneurial interest in the traditional cake industry. Empirical study of traditional apang cake entrepreneurs in Datae, Lawawoi sub-district, Watang Pulu sub-district, Sidenreng Rappang district. This research is categorized as Quantitative Descriptive research with a population of 47 kiosks. Data obtained through distributing questionnaires with a Likert scale. The analysis technique used is quantitative analysis and multiple linear regression analysis. The results of the research show that the variables Internal Factors (X1) and External Factors (X2) have a positive and significant effect on Entrepreneurial Interest (Y) in Datae, Lawawoi Village, Watang Pulu District, Sidenreng Rappang Regency. The results of this research can be used as motivation for the community, especially housewives who have an interest in entrepreneurship, to start entrepreneurship in any field to develop creativity and fulfill family life.
Pengaruh Love of Money dan Pemahaman Perpajakan Terhadap Etika Tax Evasion Risda Putri Mandasari; Masnawaty Sangkala; Fajriani Azis
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12423

Abstract

Penelitian ini bertujuan untuk menyelidiki bagaimana moralitas penggelapan pajak dipengaruhi oleh keahlian pajak dan kecintaan terhadap uang. Variabel penelitian meliputi kecintaan terhadap uang, pengetahuan pajak, dan etika penggelapan pajak. Populasi penelitian terdiri dari seluruh wajib pajak perorangan yang terdaftar di KPP Pratama Makassar Utara pada tahun 2025. Ukuran sampel ditentukan menggunakan rumus Slovin dan pengambilan sampel bertujuan, yang menghasilkan total 100 responden. Dalam penelitian kuantitatif ini, kuesioner digunakan untuk mengumpulkan data. Pengujian hipotesis, analisis regresi linier berganda, pengujian asumsi klasik, dan pengujian kualitas data termasuk di antara teknik analisis data yang dilakukan menggunakan SPSS versi 25. Karena hasil penelitian menunjukkan bahwa kecintaan terhadap uang memiliki pengaruh positif dan signifikan terhadap etika penggelapan pajak, maka H1 dapat diterima. Karena pengetahuan pajak memiliki pengaruh negatif dan signifikan terhadap etika penggelapan pajak, maka H2 diterima. Selain itu, kecintaan terhadap uang dan pengetahuan pajak memiliki pengaruh signifikan terhadap etika penggelapan pajak secara bersamaan. Karakteristik ini menjelaskan 39,6% dari variabel etika penggelapan pajak, dengan faktor tambahan yang memengaruhi persentase sisanya, menurut nilai R-Square (R²) sebesar 0,396. Penelitian ini memberikan bukti empiris terkait etika tax evasion serta menjadi bahan pertimbangan otoritas pajak dalam meningkatkan edukasi dan kepatuhan wajib pajak.
Co-Authors A.M Yusran Mazidan Abdurrahman Abdurrahman Agus Syam Alfiana Andi Anggi Kemalasari Andi Aris Mattunruang Andi Naila Quin Azisah Aliasyahbana Andi Nailah Quin Azisah Alisyahbana Andika Isma Arifin Manggau, Arifin Dedi Gunawan Saputra Della Fadhilatunisa Ekha Mustika Putri Eva Desembrianita Eva Yuniarti Utami Evan Haviana Fajar Arwadi Fatma Sarie Fauziah Nur Hutauruk Hajar Dewantara Himawan Sutanto Ikhyanuddin Ikhyanuddin, Ikhyanuddin Ilma Wulansari Hasdiansa Jatmiko Wahyu Nugroho Joshua Juwandi M. Miftach Fakhri M. Ridwan Tikollah M. Wahyu Ramadani Tanrajelling Marsella Marsella Masnawaty Sangkala Muh Azis Muh. Azis Muh. Isnain Abd. Wafi Muhammad Alfa Sikar Muhammad Azis Muhammad Faris Fardhani Muhammad Hasan Muhammad Ikhwan Rauf Muhammad Jufri Muhammad Rakib Nabila Athifa Azzahra Nur Annafiah Nur Arisah Nur Huzaemah Nur Rahmah Sari Nuraisyiah Nuraisyiah Nurdin Nurrahmah Agusnaya Nurwahyuni Paallo Ozhi Rezky A.R Rachmawaty Kadir Rahma Awalia Rahmania Rahmania Rania Aisyah Putri Ria Ria Rifki Suwaji Rina Asriani J Tudon B Risda Putri Mandasari Sahade Sakinah Azzahrah Salim Diarra Salomo Benny Junian Sitti Hajerah Hasyim Sitti Hasbiah Sri Wahyuni Sudarmi Sudarmi Sunarni Sunarni Yusuf Iskandar