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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Terapan Abdimas Jurnal Mirai Management Hasanuddin Economics and Business Review Integritas: Jurnal Antikorupsi Dinamisia: Jurnal Pengabdian Kepada Masyarakat JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) CARADDE: Jurnal Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Perencanaan Pembangunan Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) MANDAR: Management Development and Applied Research Journal Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal) Islamic Accounting and Finance Review Apssai Accounting Review (ApAR) Jurnal Multidisiplin Madani (MUDIMA) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Contemporary Journal on Business and Accounting Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Economics, Business, Accounting & Society Review Akrual: Jurnal Bisnis dan Akuntansi Kontemporer IECON: International Economics and Business Conference International Journal of Economics, Business Management and Accounting Jurnal Cendekia Ilmiah Jurnal Akuntansi Kontemporer
Ratna Ayu Damayanti
Fakultas Ekonomi Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya, Diaraya; Pagalung, Gagaring; Habbe, Abdul Hamid; Damayanti, Ratna Ayu
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1160

Abstract

This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.
Challenges and Strategies of Dayak Entrepreneurs in Modernization: An Accounting Perspective Novriyandana, Rifqi; Damayanti, Ratna Ayu; Said, Darwis; Rijal, Muhammad
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.160

Abstract

Over the years, Dayak groups in Central Kalimantan, especially the Ngaju Dayak tribe, have operated in line with their traditional norms and expertise, preserving their cultural identity in the face of modern challenges. However, the pressures of technology and globalization often impede their ability to maintain business sustainability, creating a complex dynamic between tradition and adaptation. The Ngaju Dayak culture is characterized by robust ideals embedded in everyday life, such as solidarity, reverence for the environment, and cooperation. These traditional values significantly shape their daily lives and extend into their commercial practices. These cultural values deeply influence corporate practices, shaping thought processes and decision-making strategies within their businesses. By adhering to these principles, Ngaju Dayak entrepreneurs foster a sense of trust and collective well-being, which strengthens community bonds and supports business activities. The research methodology employed in this study was qualitative, involving in-depth interviews with 30 informants. The informants were selected based on their involvement in entrepreneurship and their ability to represent the diverse perspectives of the Ngaju Dayak community. The findings reveal that ethnic entrepreneurship among the Ngaju Dayak is intricately linked to both economic factors and enduring cultural values. Their cultural principles not only guide their business practices but also enhance the connection between ethnic entrepreneurship and broader corporate aspirations, ensuring that their businesses remain sustainable while staying true to their cultural heritage. This research underscores the importance of integrating cultural values into modern entrepreneurial strategies to foster resilience and sustainability.
TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW Paledung, Marannu; Nurdiyanti, Desi; Damayanti, Ratna Ayu; Said, Darwis
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4366

Abstract

Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study.Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.
Good governance and fiscal capacity in regional expansion: A holistic analysis of qualitative perspective Syarifuddin, Syarifuddin; Damayanti, Ratna Ayu
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.378

Abstract

This study aims to analyze the problem in a holistic manner of good governance and fiscal capacities in territorial splits. This study is qualitative in which the researchers made a description of the phenomenon, as well as researching the words, a detailed report of the views of informants, and conducting analysis based on the natural set-ting. The study found that the territorial splits undertaken in the Province of West Sulawesi provides the government an opportunity to integrate the three pillars of good governance. These three pillars work together in planning and implementation of regional policy. The study concludes that the territorial splits in the Province of West Sulawesi are a policy that is responsible and important from the aspect of good gover-nance. On the other hand, the study shows that the territorial splits have led to weak local fiscal capacity. This is due to the territorial splits in the area of West Sulawesi province that has not been able to encourage the growth of local fiscal capacity, which in fact it is expected to encourage the degree of fiscal autonomy of the regions.
Humanist Profit In The Perspective Values Pappasang Tau Toa Mangkasara Depi, Sri; Said, Darwis; Damayanti, Ratna Ayu
Jurnal Ar-Ribh Vol. 7 No. 1 (2024): April 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i1.14521

Abstract

This research aims to reveal the meaning of humanist profit from the perspective of pappapata tau toa mangkasara values. The informants in this research were 5 informants, consisting of 2 business informants, 1 official informant and 2 traditional figure informants. The research uses qualitative methods by using an ethnomethodological approach with data analysis techniques: (1) organizing data, (2) grouping based on categories, themes and answer patterns, (3) testing existing assumptions or problems with the data, (4) looking for alternative explanations share data. The results of the research show that by applying the four values of Mangkasara's papangkat tau toa, namely: (1) Sopanna ellu, (2) Madiri pangngea ri crew, (3) Sakbala na ri papangkat, (4) Sipakatau sipakainge humanist profits are created as follows; the first is to bring good luck (dalle), the second is to build good relationships or develop good relationships (dekkeng), the third is financial support in the form of money (doe), the fourth is to get opportunities or chances (kaangkat).
Green Accounting, Green Innovation, and Emission Carbon Disclosure: A Literature Study Afifah; Febrianti, Intan; Suci Amal; Said, Darwis; Damayanti, Ratna Ayu; Syarifuddin
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 6 No. 2 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v6i2.1972

Abstract

Literature studies regarding Green Accounting, Green Innovation, and Carbon Emission Disclosure show that companies must pay attention to environmental impacts in their operational activities. A focus on economic and environmental sustainability is important for companies, especially with increasing concerns about environmental impacts. Green Accounting is the process of managing environmental costs to support management decisions. Green Innovation, as an important part of environmental protection, can change consumer lifestyles and encourage sustainable behavior. Carbon Emission Disclosure plays a role in validating a company's efforts to reduce carbon emissions The results of previous research show that Green Accounting has a positive effect on company sustainability performance, especially in waste management. Green Innovation can improve a company's ESG performance, while Carbon Emission Disclosure helps in reducing carbon emissions and disclosing information to stakeholders Overall, this article provides an in-depth understanding of the importance of Green Accounting, Green Innovation, and Carbon Emission Disclosure in maintaining a company's environmental and social sustainability. By paying attention to environmental impacts in business activities, companies can improve their performance in a sustainable manner
The Effect of Tax Rates, Tax Sanctions, and Understanding of Taxation on Taxpayers' Perceptions Regarding Tax Fraud Kabanga, Grace Otoviani; Pontoh, Grace T; Damayanti, Ratna Ayu
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.66

Abstract

Purpose – This research aims to test and analyze the influence of tax rates, tax sanctions, and understanding of taxation on taxpayers' perceptions regarding tax fraud Design/methodology/approach – The sampling method used in this research was purposive sampling by distributing questionnaires using Google Form, with a total of 73 respondents Findings – The results of this research show that tax rates, tax sanctions, and understanding of taxation have a positive and significant effect on taxpayers' perceptions regarding tax fraud Originality – The sample used is data from MSME taxpayers registered with the Makassar City Cooperatives and SMEs Service Keywords Tax Rates, Tax Sanctions, Understanding Taxation, Tax Fraud Paper Type Research Result
Faktor keberhasilan dalam pelaksanaan proyek KPBU Sektor Jalan di Indonesia Gaol, Dody Kurnia Lumban; Kusumawati, Andi; Damayanti, Ratna Ayu
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 4 (2023): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/nautical.v2i4.832

Abstract

Pembangunan sektor jalan di Indonesia dapat meningkatkan pertumbuhan ekonomi. Dalam pembangunan infrastruktur sektor jalan dibutuhkan dana yang besar. Salah satu skema pendanaan yang saat ini tengah diupayakan pemerintah untuk mengatasi selisih pendanaan tersebut yaitu Kerjasama Pemerintah dan Badan Usaha (KPBU). Di sisi lain, KPBU telah populer di kalangan pemerintah sebagai metode pengadaan alternatif daripada pembiayaan konvensional. Penelitian ini bertujuan untuk mengidentifikasi faktor yang dapat menentukan keberhasilan proyek KPBU Sektor Jalan di Indonesia. Metode penelitian yang digunakan yaitu metode kuantitatif deskriptif. Penelitian ini menggunakan teknik analisis Exploratory Factor Analysis (EFA). Terdapat 57 sampel badan usaha dan 13 instansi pemerintahan. Hasil penelitian menunjukan terdapat empat faktor keberhasilan dalam pelaksanaan KPBU sektor jalan di Indonesia yaitu koordinasi public atau pemerintah, kelayakan proyek, kebijakan & kernagka hukum, dan hubungan pemerintah dan badan usaha.
The Role of Information Technology in Improving Information Systems: A Comprehensive Review Prayitno, Andi; Sinosi, Sayidah Maryam; Mediaty, Mediaty; Damayanti, Ratna Ayu
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the strategic significance of Information Technology (IT) in enhancing organizational competitiveness, particularly through its impact on employee productivity, decision-making processes, and business process efficiency. The rapid evolution of digital technologies has compelled organizations to integrate IT as a core component of their operational and strategic frameworks. To examine this relationship systematically, the study employs a Systematic Literature Review (SLR) method, analyzing 15 peer-reviewed articles published between 2018 and 2023. Articles were selected based on inclusion criteria such as relevance to IT adoption, methodological rigor, and empirical depth. The review identifies key factors that influence successful IT integration, including top management support, user training, trust in system reliability, and perceived usefulness. Notably, 80% of the reviewed studies demonstrate a strong positive correlation between IT integration and employee performance, especially in enhancing data accessibility, enabling real-time collaboration, and supporting informed decision-making. Furthermore, the findings reveal that effective IT usage contributes not only to financial performance but also to non-financial outcomes such as employee satisfaction and organizational adaptability. These results underscore the strategic value of IT in fostering both operational excellence and workforce empowerment. The study offers practical recommendations for managers and policymakers to enhance IT adoption strategies and align technological initiatives with organizational goals.
Peningkatan Kualitas Aparat Kecamatan Bungoro dalam Memetakan Risiko Guna Mendorong Pembangunan Berkelanjutan (SDGs) Damayanti, Ratna Ayu; Syarifuddin; Alam, Ade Ikhlas Amal; Zalshabila, Shavira
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024): April
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v6i3.2060

Abstract

Kendala dan ketidakpastian akibat dari kegiatan sebuah organisasi biasa kita kenal sebagai risiko. Setiap orang sangat familiar terhadap risiko. Dalam perilaku sehari-hari setiap orang memahami akan datangnya suatu risiko akibat dari perkataan, perbuatan atau keadaan. Sebuah organisasi mempunyai tujuan dan sasaran yang ingin dicapai untuk mewujudkan visi misinya. Tujuan pengabdian masyarakat adalah untuk memberikan pemahaman tentang kepedulian atas risiko bagi staf Kecamatan Bungoro Kabupaten Pangkep. Berdasarkan pemahaman dan kesadaran atas risiko diharapkan staf kecamatan Bungoro dapat tergerak untuk membuat peta risiko dan/atau memitigasi risiko agar efektivitas tujuan organisasi kecamatan dapat tercapai. Pelaksanaan pengabdian menyimpulkan bahwa pelatihan manajemen risiko penting untuk lingkungan pemerintah daerah (pemda), karena umumnya mereka kurang sadar akan risiko yang dihadapi oleh pemerintah dalam mencapai tujuan organisasi. Pelaksanaan pelatihan menunjukkan bahwa dengan mengajarkan langkah demi langkah secara holistik akan membantu aparat pemda dalam mengidentifikasi risiko dan membangun peta risiko. Kendala yang dihadapi dalam pengabdian adalah kemampuan peserta yang sangat beragam sehingga memerlukan perhatian khusus dalam memberikan ulasan untuk setiap topik.
Co-Authors Abdillah Abdillah Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Aditiya, Roby Afifah Aini Indrijawati Aisyah, Andi Alam, Ade Ikhlas Amal Amiruddin Amiruddin Amiruddin Andi Arjuni K Andi Faisal, Andi Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Anugerah Harsudi Arif, Muhammad Faisal ARIFUDDIN Asri Usman Budiman Teri Cepi Pahlevi Darmawati Darmawati Darwis Said, Darwis Depi, Sri Desi Nurdiyanti Diaraya Diaraya Diaraya Diaraya, Diaraya Dody Kurnia Lumban Gaol Dody Kurnia Lumban Gaol Dyastiarini, Astri Erna Pasanda Farafika, Nur Fattah, Nur Waina Febriani Febrianti, Intan Fira Fadhilla Firman Gagaring Pagalung Gaol, Dody Kurnia Lumban Grace T. Pontoh Haerial, Haerial HAMDAN HUSAIN Hanafi, Kartini Hariatih, Hariatih Harsudi, Hidayat Hasbullah Hasbullah Helda Nelvia Idris, Muhammad Istiyansyah Ulman Indrawaty, Runy Rusdyantinah Janide, Anugrah Janssen Rantelangi Kabanga, Grace Otoviani Kartini Kartini Kusumawati, Andi Laksono Trisnantoro Lorensia Rampa' Mahlia Muis Mahlia Muis Marannu Paledung Mediaty MEDIATY Minggu, Ayu Rinathi Mispa, Sitti Mudatsir Muhammad Akhtar Muhammad Fadil Asri Muhammad Husni Muhammad Istiyansyah Ulman Idris Nada Aulia Syarif Nadhirah Nagu Nagu, Nadhirah Nirwana Nirwana Nur Hidayah Nurdiyanti, Desi NURUL RAMADHANI Pahlevi, Cepi Pakulla’, Heriani Paledung, Marannu Pontoh, Grace T Prayitno, Andi Putri Ramadhani Rahmat Hidayat Ramadany, Riska Nur Indah Resky Awaliah Reza, Muhammad Jamil Rifqi Novriyandana Rijal, Muhammad Rosmayanti Rosmayanti, Rosmayanti Salsabila, Unik Hanifah Sandra Jeanet Muntu Sanusi Fattah Shavira Zalshabila Sinosi, Sayidah Maryam Siti Haerani ST Ramlah Stanislaus, Stanislaus Suci Amal Sundari, Sri Syamsuddin Syamsudin Syarifuddin Syarifuddin La Kasse Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin*, Syarifuddin Syarifuddin, Safria THARIQ AZIS LATIF ULYA AULIA Usman, Asri Wa Ode Helda Wa Ode Rayyani Yulita, Elvin