Article Per Year (5 Year)
p-Index From 2021 - 2026
3.457
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu BJRA (Bongaya Journal of Research in Accounting) MABIS: Manajemen dan Bisnis eBA Journal: Journal Economic, Bussines and Accounting Didaktik : Jurnal Ilmiah PGSD STKIP Subang Nobel Management Review Jurnal Impresi Indonesia Al-Buhuts (e-journal) International Journal of Humanities Education and Social Sciences Economos : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Advances in Management & Financial Reporting Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis JER Atestasi : Jurnal Ilmiah Akuntansi
wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
The Role of Digital Coping in Strengthening Government Accounting Information Systems Based on E-Government Nurul Izmi Muhajir; Wahyuni Wahyuni; Indriana Indriana
Economos : Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2026): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v9i1.4332

Abstract

This study aims to examine the influence of digital coping on strengthening the e-government-based Government Accounting Information System (SIAP). The success of public sector digital transformation is not only determined by technology, but also the ability of officials to manage technostress through coping strategies. This quantitative study used Partial Least Square-based Structural Equation Modeling with respondents from several government agencies in Makassar City and South Sulawesi Province. The analysis results show that digital coping has a positive and significant effect on strengthening SIAP (t-statistics 11.126; p-value 0.000) and explains 61.6% of the variance. Effective coping strategies improve the accuracy, transparency, and accountability of government financial information management.
The Effect of TikTok Affiliate Income on Personal Financial Budget Management Among Students with Financial Literacy as a Mediating Variable Nadila. S; Basri Basir; Wahyuni Wahyuni
Economos : Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2026): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v9i1.4339

Abstract

This study aims to analyze the effect of TikTok Affiliate income on students personal financial budget management, with financial literacy as a mediating variable. The study used a quantitative approach with a survey method of students from the Faculty of Economics & Business, Muhammadiyah University of Makassar class of 2022 who participated in the TikTok Affiliate program. Data were collected through questionnaires and analyzed using linear regression and the Sobel mediation test with the help of SPSS. The results show that TikTok Affiliate income and financial literacy have a positive and significant effect on students' personal financial budget management, and financial literacy can mediate the effect of TikTok Affiliate income. These findings suggest that student financial management will be more optimal if increased digital income is supported by good financial literacy.
PERAN COST BASED DECISION MAKING DALAM MENINGKATKAN KUALITAS PENGAMBILAN KEPUTUSAN MANAJERIAL Wahyuni Wahyuni; Nurhidayah Nurhidayah; Erwin Mirsandi; Andi Ainal Yaqin Marala; Aqil Fahmi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12070

Abstract

Penelitian ini membahas konsep cost based decision making sebagai salah satu pendekatan dalam akuntansi manajemen yang digunakan untuk mendukung proses pengambilan keputusan strategis dan operasional di dalam organisasi. Informasi biaya yang relevan menjadi dasar bagi manajemen dalam mengevaluasi berbagai alternatif keputusan, seperti penetapan harga, penerimaan atau penolakan pesanan khusus, keputusan memproduksi sendiri atau membeli dari pihak lain (make or buy), penghentian produk, serta optimalisasi penggunaan sumber daya. Penelitian ini bertujuan untuk menganalisis peran informasi biaya dalam meningkatkan kualitas pengambilan keputusan manajerial serta mengidentifikasi berbagai metode analisis biaya yang dapat diterapkan dalam praktik bisnis. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan pendekatan kualitatif dengan menganalisis berbagai literatur ilmiah, buku referensi, dan artikel jurnal yang relevan mengenai pengambilan keputusan berbasis biaya. Hasil penelitian menunjukkan bahwa penggunaan informasi biaya yang akurat, relevan, dan tepat waktu mampu meningkatkan efektivitas keputusan manajemen, mengoptimalkan efisiensi operasional, serta mendukung pencapaian keunggulan kompetitif perusahaan. Penelitian ini memberikan kontribusi berupa penguatan pemahaman konseptual mengenai pentingnya penerapan cost based decision making sebagai dasar penyusunan strategi bisnis yang lebih efektif, efisien, dan berorientasi pada peningkatan nilai perusahaan.
Co-Authors Abdul Khaliq Amiruddin Amran Amran Andi Ainal Yaqin Marala Andi Rustam Aqil Fahmi Asbi Amin Basri Basir Dewi Mahmuda Endang Winarsih Erwin Mirsandi Idil Rakhmat Susanto Idrawahyuni Idrawahyuni Indriana Ismail Badollahi Ismawati Ismawati Isnaini Ridwan Khadijah Darwin Linda Arisanty Razak Mahfiza Mahfiza Muhammad Adil Nadhirah Nagu Nadila. S Nerinza Nerinza Nia Nafilah Andani Nilawati Nilawati Nur Azizah Nurhidayah Nurhidayah Nurul Fuada Nurul Izmi Muhajir Nurul Safitri Putri Rini Sulistiyanti SATRIYAS ILYAS Takdirmin Takdirmin