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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Al-Syir'ah SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Ilmiah Edunomika (JIE) RATIO: Reviu Akuntansi Kontemporer Indonesia Journal of Applied Business, Taxation and Economics Reseach International Journal of Management Science and Information Technology (IJMSIT) E-JURNAL AKUNTANSI Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Rismawati Rismawati
Muhammadiyah University Of Palopo
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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THE ROLE OF SUSTAINABLE LEADERSHIP IN ENCOURAGING GREEN BUSINESS PRACTICES AT PERUM BULOG PALOPO BRANCH Fajar Dap; Rismawati Rismawati; Rahmad Solling Hamid
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10252

Abstract

This study aims to explore the influence of sustainable leadership within BULOG and its alignment with green business practices. Employing a qualitative method of descriptive analysis, the research follows a three-step procedure for data analysis, which encompasses data reduction, data display, and conclusion derivation. Triangulation, a method involving the examination of data using different approaches from the same source, is adopted to ensure data credibility. The findings indicate that sustainable leadership plays a pivotal role in bolstering green business initiatives within BULOG's Palopo Branch. Additionally, the results highlight that sustainability considerations are seamlessly integrated into the company's operational framework, fostering an environment conducive to a green economy
Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework Hasinah Hasinah; Rismawati Rismawati; Zikra Supri
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p03

Abstract

This research aims to assess students' knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies have predominantly focused on green accounting within corporations, while student perspectives are pivotal for the future of sustainable economics. Using a quantitative approach, this study involved 133 purposively sampled respondents. Multiple linear regression was used for data analysis. This research offers insight into how students' perceptions and attitudes towards green accounting can impact sustainable practices' adoption. It's among the few studies addressing students, future key players in the green economy. The findings contribute significantly to green accounting education and training. Moreover, it can aid policymakers and practitioners in designing more effective educational programs. Keywords: Knowledge; Attitude; Perception; green accounting; economics.
Pengaruh Kepercayaan Dan Kesadaran Etika Terhadap Niat Mahasiswa Yang Sudah Bekerja Untuk Menggunakan Kredit Perbankan Syariah Alya Sakinah; Junaidi Junaidi; Rismawati Rismawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5723

Abstract

This study aims to explore the relationship between trust and ethical awareness towards the intention of working students in using Islamic banking credit products. Using a survey method, data were collected from students at various universities. The findings indicate that trust in Islamic principles and ethical awareness significantly contribute to the intention of working students to use Islamic banking services. The results highlight the importance of ethical education and understanding of sharia in promoting the use of credit that aligns with religious values. It is hoped that this research can provide insights for financial institutions to formulate more effective marketing strategies. In this study, the data collected came from students. Subsequently, the data were analyzed using SPSS version 16.
Optimization of Academic Outcomes and Talent Development: A Quantitative Analysis of Student Time Management Strategies and Challenges Niken Ayu; Rismawati Rismawati
International Journal of Management Science and Information Technology Vol. 4 No. 2 (2024): July - December 2024
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v4i2.3081

Abstract

This study aims to explore how study habits, talent development, and challenges faced by students affect their strategies in managing time, which in turn can affect the balance between studies and other aspects of their lives. Quantitative methods were used in this study through distributing questionnaires to students of Universitas Muhammadiyah Palopo. Data were collected and analyzed using SPSS 26 and using the t-test to assess the effect of the independent variable on the dependent variable. The statistical results showed that students' study habits had a significant influence on their strategies in managing time. Talent development was also shown to have a significant influence, suggesting that students who are active in developing their talents may have a different approach in managing their time. In addition, the challenges students face also have a significant influence on how they manage their time. These findings underscore the importance of a holistic approach in supporting students to manage their time effectively to achieve a balance between studies, talent development, and overcoming the challenges they face.
Which ESG Dimension Matters Most for Firm Value? Evidence from Indonesia Rismawati Rismawati; Fitriani Fitriani; Muhammad Aqsa; Duriani Duriani
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.641

Abstract

This study examines which environmental, social, and governance (ESG) disclosure dimension is most relevant to firm value in Indonesia. Using 200 firm-year observations from 50 listed firms over 2021–2024, the study estimates regression models with firm-clustered standard errors. Tobin’s Q serves as the primary firm-value proxy, while price-to-book value (PBV) is used for robustness analysis. The models control for firm size, profitability, leverage, sales growth, listing age, industry profile, and year effects, and are complemented by relative importance analysis. The results show that environmental disclosure is positively associated with Tobin’s Q at the 5% level and remains positive using PBV at the 10% level. Social and governance disclosure have positive but statistically insignificant coefficients in the full models. Relative importance analysis further indicates that environmental disclosure accounts for 65.73% of the total ESG-related explanatory contribution, compared with 25.33% for social disclosure and 8.94% for governance disclosure. Although governance disclosure is the most prevalent ESG practice in the sample, it provides the smallest incremental contribution to firm value. These findings demonstrate that ESG dimensions are not equally value-relevant and that environmental transparency provides the strongest market signal in the Indonesian context. The study extends emerging-market ESG research by combining disaggregated disclosure measures with a direct ranking of their explanatory contributions and offers practical implications for firms, investors, and regulators seeking more decision-useful sustainability reporting.
The Influence of Impulsive Behavior on Financial Management of Online Gamers: A Financial Accounting Perspective Lutfiah Azzahra; Rahmawati Rahmawati; Rismawati Rismawati
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30097

Abstract

This study aims to analyze the influence of risk tolerance, fear of missing out (FOMO), and financial literacy on the impulsive characteristics of gamers. The research method employed is a quantitative approach using a survey technique through questionnaires distributed to active gamer respondents, with a total of 78 responses collected. Data analysis was conducted using Structural Equation Modeling (SEM) approach with the assistance Amos 22 and SPSS 22 to examine the direct relationships among the variables. The results show that risk tolerance and FOMO have a positive influence on gamers' impulsive characteristics, while financial literacy is predicted to have a negative effect. These findings imply that improving financial literacy can serve as a controlling factor against impulsive behavior among gamers, whereas high levels of FOMO and risk tolerance tend to reinforce such tendencies. This research contributes to the understanding of financial aspects in digital economic behavior and psychological, particularly within the online gaming community.
Negotiating Islamic Identity Through Cultural Adaptation: A Fiqh al-Aqalliyyat Analysis of Masselle aseng Practice in Indonesian Muslim Minorities Muhammad Tahmid Nur; Rismawati Rismawati; Amirullah Amirullah; Javaid Ahmad Wagay; Elmiati Nurdin
Jurnal Ilmiah Al-Syir'ah Vol 23, No 1 (2025)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jis.v23i1.3132

Abstract

This research analyzes the negotiation of Islamic identity through adaptation of the masselle aseng tradition (name-changing ritual) in Indonesian Muslim minority communities using the fiqh al-aqalliyyat framework. Using a comparative ethnographic approach, the research was conducted in three locations: Teteuri Village, North Luwu (Muslim majority context); Bugis Village, Singaraja, Bali (Muslim minority in Hindu majority); and Bugis Village, Ambon (post-conflict multireligious context). Data were collected through in-depth interviews with 18 key informants, participant observation, document analysis, and interfaith dialogue. Findings reveal a three-stage evolution model: Pure Form in a homogeneous context (Luwu), Syncretistic Fusion through interfaith collaboration (Bali), and Universalistic Translation with neutral framing (Ambon). Demographic factors, cultural compatibility, historical context, and social integration need to be systematically considered in adaptation strategies. Islamic legal validation through 'urf sahih principles evolves from internal mechanisms to collaborative authority involving non-Muslim perspectives. Interfaith dynamics produce three engagement models: separation, active collaboration, and diplomatic neutrality. The research contributes to the fiqh al-aqalliyyat theory through the development of a dynamic authenticity framework that positions adaptation as a sophisticated survival strategy for maintaining traditional continuity while achieving social integration. This framework has broad applicability for global Muslim minority communities in navigating cultural preservation challenges and social harmony.
Co-Authors Alya Sakinah Amelia Rahmayani Amirullah Amirullah Andika Rusli Asriany Asriany Duriani Duriani Elmiati Nurdin Elva Amrin Fajar Dap Fitriani Fitriani Goso Goso Hapid Hapid HASINAH HASINAH I Ketut Patra Ita Purnamasari Javaid Ahmad Wagay Junaidi, Junaidi Lutfiah Azzahra Muhammad Aqsa Muhammad Aras Prabowo Muhammad Ikbal Muhammad Kassa Muhammad Tahmid Nur Niken Ayu Nur Aisyah Rahmad Solling Hamid Rahmawati Rahmawati Siti Danila Hanipa Supriadi, Supriadi Winda Mardin Zikra Supri