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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Manajemen Kesatuan Yumary: Jurnal Pengabdian kepada Masyarakat Quantitative Economics and Management Studies Center of Economic Students Journal (CSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Advances in Community Services Research Abdimas Polsaka
Hukma Ratu Purnama
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia, Makassar
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Edukasi Pemanfaatan Aplikasi Teknologi Finansial (Fintech) kepada Masyarakat Desa Kapita, Kabupaten Jeneponto, Sulawesi Selatan Muhammad Ashoer; Hukma Ratu Purnama; Munawir Nasir; A. Faisal Bahari; Andika Pramukti
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i3.1012

Abstract

Purpose: Financial technology (financial technology – fintech) is a breakthrough that connects directly between the financial sector and the general public. However, the understanding of fintech concepts and practices in rural areas is still under-explored. To solve this, this educational and service community activity aims to uncover the views and mindsets of rural communities on the urgency of using fintech applications in everyday life. Method: The selected target participants were the people of Kapita village, Jeneponto Regency, South Sulawesi, totaling 55 people. The method of implementation is carried out by describing the content and practices of Fintech with the lecture teaching. Next, simulate the use of one of the fintech applications directly via a smartphone. Finally, the evaluation is carried out with a questionnaire to measure the level of understanding and interest in people's behavior towards Fintech. Result: The results showed that the participants fintech understanding had not yet reached the specified target, but their interest and desire for the use of fintech in the future was very high. This could be a golden opportunity for the stakeholder to develop and maximize the early intention of the rural financial behavior. Conclusion: Based on the results, it can be concluded that this program was conducted succesfully and already fulfilled the planned goal. In the future, we also hope that this Fintech educational project could be an essential resource to stimulate the intention and attitude of the Kapita village community towards the development of financial technology use in Indonesia.
A Review of Examining the Financial Performance of Makassar City through the Regional Financial and Asset Management Agency Zainuddin Rahman; Syamsu Nujum; Hukma Ratu Purnama
Quantitative Economics and Management Studies Vol. 4 No. 5 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1972

Abstract

This research delves into evaluating the Financial Performance of the Regional Budget (APBD) within the context of the Regional Financial and Asset Management Agency in Makassar City from 2019 to 2021. The study uses primary and secondary data sources using a quantitative descriptive approach. Primary data is garnered through meticulous on-site observations and comprehensive documentation, while secondary data is meticulously curated from diverse sources. The study's revelations bring to light an intriguing facet: the financial performance of Makassar City's local budget, assessed via the regional financial effectiveness ratio, registers below the 100 percent mark, thus underscoring a realm of suboptimal efficiency. A particularly compelling narrative unfolds in the Growth Ratio of the city's Local Own Source Revenue (PAD) from 2019 to 2021, with a notable ascent to 5.9433 percent. This substantial growth rate represents a remarkable stride forward when juxtaposed with the antecedent growth ratio, which had lingered at a mere 2.022 percent. Drilling down into the specifics, the Growth Ratio of Local Source Revenue (PAD) analysis delineates a modest 0.4 percent figure for 2019, catapulting to an impressive 6.08 percent in the pivotal year of 2021. Further enhancing the tapestry of insights, the breakdown of the Growth Ratio of Local Revenue Expenditure (PAD) paints a vivid picture: it stood at 9.94 percent in 2019, reflecting a substantial surge, and maintained a commendable trajectory at 7.89 percent in the subsequent year of 2021.
Paradigma Usaha Mikro dan Kecil: Membuka Potensi melalui Inkubator Bisnis di Kota Makassar, Sulawesi Selatan Zainuddin Rahman; Hukma Ratu Purnama; Fadhila Ratu Pratiwi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1353

Abstract

Penelitian ini merupakan langkah pengembangan yang tak hanya berfokus pada eksplorasi pengetahuan, tetapi juga memiliki potensi untuk mengaplikasikan hasil temuan dalam bentuk model pemberdayaan yang berdampak jangka panjang bagi para pelaku Usaha Mikro dan Kecil (UMK). Melalui pendekatan ini, diharapkan pelaku UMK mampu mengembangkan kapasitas mereka dari waktu ke waktu, dengan demikian berkontribusi pada pertumbuhan ekonomi yang lebih inklusif dan akhirnya mendorong kesejahteraan masyarakat. Tujuan utama dari penelitian ini adalah merancang serta mengimplementasikan Model Pemberdayaan UMK melalui Inkubator Bisnis, dengan harapan model ini akan memberikan kontribusi signifikan terhadap peningkatan pendapatan dan peluang kerja di kalangan pelaku UMK. Melalui pemahaman mendalam tentang tantangan dan peluang yang dihadapi oleh UMK, model ini dirancang untuk memberikan dukungan yang efektif dalam mengatasi kendala dan mendorong pertumbuhan yang berkelanjutan. Hasil penelitian mengungkap bahwa Inkubator Bisnis memiliki peran yang sangat positif dalam mendorong peningkatan kapasitas UMK. Data menunjukkan bahwa sembilan puluh persen UMK yang berpartisipasi dalam inkubator mengalami peningkatan omzet sebesar 15 hingga 25 persen. Tak hanya itu, kapasitas produksi mereka juga meningkat hingga 25 persen. Hal ini membuktikan bahwa pendekatan model pemberdayaan melalui inkubator bisnis memiliki dampak nyata dalam mendorong pertumbuhan dan kesuksesan para pelaku UMK.
Analisis Terhadap Disparitas Antar Wilayah dan Pertumbuhan Ekonomi di Sulawesi Selatan Hukma Ratu Purnama; Andika Pramukti Lamo; Ade Putri Lestari; Putri Fidyah Majid
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.6455

Abstract

This study examines economic growth and regional disparities in South Sulawesi Province during the 2019–2023 period, focusing on the development of the Human Development Index (HDI). The urgency of this research lies in understanding the factors influencing HDI growth as a primary indicator of societal welfare and quality of life, particularly in efforts to reduce regional disparities. This study employs a descriptive quantitative method, analyzing secondary data obtained from official publications such as the Central Bureau of Statistics and related agencies, to assess HDI growth trends and compare them with the national average. The findings reveal that South Sulawesi’s HDI has steadily increased from 73.08 in 2020 to 74.60 in 2023. Generally, the province’s HDI achievement is slightly above the national average, which rose from 72.81 in 2020 to 74.39 in 2023. Since 2017, South Sulawesi's human development status has been classified as "high," ranging between 70 and 80. Over the past four years, HDI growth has been within the 0–1 percent range, with significant acceleration in the last two years. In 2021, HDI grew by 0.41 percent, followed by faster growth of 0.79 percent in 2022, and reaching 0.87 percent in 2023, with an increase of 0.64 points compared to the previous year.
Personal protective equipment as a measure to limit disability among ironworkers in maros regency Suharni. A.Fachrin; Alfina Baharuddin; Fatma Jama; Hukma Ratu Purnama
Abdimas Polsaka: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Abdimas Polsaka
Publisher : LPPM Politeknik Sandi Karsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35816/abdimaspolsaka.v4i2.450

Abstract

Amidst the onslaught of modernisation, traditional handicrafts continue to hold a unique appeal. One such craft is blacksmithing. Blacksmiths, despite their high level of skill in producing handicrafts, often face significant health and safety risks due to exposure to heat, the use of heavy equipment, and direct contact with hazardous materials. Observations at the partner site revealed workplace accidents, including burns (35.8%), contact with hot iron (58.7%), and being struck by iron materials (35%), which were attributed to the nature of their work. Based on these issues, community service activities were conducted in the form of education on the use of personal protective equipment (PPE) to limit disabilities among iron craftsmen. The results of the education on the benefits of PPE showed an increase in knowledge, attitude, and behavior, with pre-test results of 65%, 77%, and 85%, respectively, and posttest results of 83%, 89%, and 91%, respectively. The results of the education on the benefits of fire extinguishers showed an increase in knowledge, attitude, and behaviour, with pre-test results of 75%, 80%, and 85%, respectively, and post-test results of 88%, 83%, and 90%, respectively. It can be concluded that the effectiveness of this community service program was successful
Community Decision-Making Pathways and Collective Mechanisms Shaping Economic Resilience in the Spermonde Islands Hukma Ratu Purnama; Syamsu Nujum; Fadhila Ratu Pratiwi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.4942

Abstract

The Spermonde Islands, a biodiversity-rich coastal area, face escalating ecological and socioeconomic pressures, such as overfishing, pollution, coral bleaching, and shifting fish patterns, which heighten the economic vulnerability of fisher households lacking alternative livelihoods and resilience to climate and economic shocks. This research aims to uncover the community decision-making pathways that shape local economic resilience in post-crisis areas by examining the processes, patterns, and factors that influence community collective decisions in response to ecological pressures and structural change. Using an exploratory qualitative approach based on a case study in the Spermonde Islands, data were collected through in-depth interviews. The results show that local economic resilience is shaped by three main decision paths, namely diversification of livelihoods to reduce vulnerability, strengthening social networks and local institutions as a collective mechanism to face uncertainty, and adjusting coastal resource utilization strategies to ecological change. This study emphasizes that the capacity of communities to make adaptive decisions is an important determinant in maintaining the economic sustainability of the post-crisis region and contributes to the development of community-based economic resilience theories and the formulation of coastal development policies that are responsive to climate change.
Pengaruh Gaya Kepemimpinan Transformasional dan Motivasi Kerja Pada Bank Mega KC. Tanjung Bunga Makassar Ahmad Julio Kembuan; Serlin Serang; Hukma Ratu Purnama
Center of Economic Students Journal Vol. 9 No. 2 (2026): April - Juni (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/nwap1092

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Gaya Kepemimpinan Transformasional Terhadap Motivasi Kerja Di Menara Bank Mega KC Tanjung Bunga Makassar. Penelitian ini merupakan penelitian kuantitatif dengan pengumpulan data menggunakan metode survey. Dengan teknik sampling jenuh, data dikumpulkan dari 86 orang responden melalui kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier sederhana dengan bantuan perangkat lunak SPSS 25. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan gaya kepemimpinan transformasional terhadap motivasi kerja, hal ini terlihat dari hasil nilai signifikansi regresi sebesar 0,000 lebih kecil dari 0,05. Berarti hipotesis yang diajukan peneliti pada penelitian ini yakni (gaya kepemimpinan transformasional berpengaruh terhadap motivasi kerja karyawan PT Bank Mega KC Tanjung Bunga Makassar) diterima.
The Role of Cash, Receivables, and Inventory Turnover in Driving Profitability in Food and Beverage Manufacturing Firms Musliha Shaleh; Hukma Ratu Purnama; Rina Rina; Fitriani Fitriani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2983

Abstract

This study investigates the effect of cash turnover, receivables turnover, and inventory turnover on the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023. The research aims to evaluate how working capital efficiency contributes to firms’ financial performance in a sector characterized by rapid production cycles and high inventory mobility. A quantitative approach was employed using purposive sampling, resulting in 36 firm-year observations. Descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination were applied to analyze the relationships among variables. The results show substantial variation in working capital indicators and profitability across firms. Cash turnover demonstrates no significant effect on profitability, reflecting the stability of operational cycles in the industry and the stronger influence of production efficiency and cost management. In contrast, receivables turnover exhibits a significant positive impact, indicating that faster collection enhances liquidity and supports improved earnings. Inventory turnover also shows a significant positive effect, suggesting that efficient inventory management reduces holding costs, enhances sales performance, and strengthens cash flows. The simultaneous analysis confirms that cash turnover, receivables turnover, and inventory turnover collectively influence profitability, highlighting the strategic importance of integrated working capital management. Overall, the findings emphasize that receivables and inventory efficiency are critical drivers of profitability, while cash turnover plays a less direct role. This study contributes to the literature by providing empirical evidence from the Indonesian food and beverage manufacturing subsector and underscores the need for firms to optimize working capital components to sustain financial performance. The results also imply that broader operational and market factors should be considered in future research.
Pengaruh Agama, Produk dan Pelayanan Terhadap Keputusan Nasabah Dalam Penggunaan Jasa Bank Syariah di Kota Makassar Muhammad Fernanda; Junaidin Zakaria; Hukma Ratu Purnama
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/49j3xm27

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh faktor-faktor seperti agama, produk, dan pelayanan terhadap keputusan nasabah dalam menggunakan jasa bank syariah. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui kuesioner yang disebarkan kepada nasabah bank syariah. Sampel penelitian diambil secara purposive dengan jumlah responden sebanyak 60 Orang . Data yang diperoleh dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel agama, produk, dan pelayanan berpengaruh signifikan secara simultan terhadap keputusan nasabah. Secara parsial, variabel pelayanan memiliki pengaruh paling dominan dibandingkan dua variabel lainnya.
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Samsat Luwu Utara Alya Hajriana; Andika Pramukti; Hukma Ratu Purnama
Center of Economic Students Journal Vol. 6 No. 2 (2023): April-June (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/tdjwas77

Abstract

Tujuan Penelitian ini untuk mengetahui Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Jumlah sampel pada penelitian ini sebanyak 100 sampel, dengan teknik pengumpulan data menggunakan kuesioner. Analisis data yang digunakan pada penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, uji kualitas data, dan uji hipotesis dengan bantuan Statistical Package For Special Science (SPSS). Hasil penelitian ini menunjukkan bahwa Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak dan Kualitas Pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor.
Co-Authors A. Faisal Bahari Ade Putri Lestari Ahmad Julio Kembuan Alfina Baharuddin Alya Hajriana Andika Pramukti Andika Pramukti Andika Pramukti Lamo Asty Apriliyah Asrul Azhar Ramitang Rambe Fadhila Ratu Pratiwi Fadhila Ratu Pratiwi Fadhila Ratu Pratiwi Fatma Jama Fitriani Fitriani Junaidin Zakaria Mirna Muhammad Abduh Muhammad Ashoer Muhammad Dzaky Firdaus Muhammad Fernanda Muliadi Bandu Munawir Nasir Musliha Shaleh Novianti Novianti Putri Fidyah Majid Rifda Almarina Almarie Safarin Rina Rina Roslina Alam Serlin Serang Suharni. A.Fachrin Syahrir Mallongi Syamsu Nujum Syamsu Nujum Syamsu Nujum Zainuddin Rahman Zainuddin Rahman