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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ekonomi dan Manajemen Indonesia Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Economic Research and Financial Accounting Agency Journal of Management and Business Journal of Golden Generation Abdimas
Ismail Badollahi
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 1 
Analysis of Financial Planning and Control at the Gowa Regency Trade and Industry Service Mutiara, Mutiara; Ismail Badollahi; Amelia Rezki Septiani Amin
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.140

Abstract

This research aims to determine Financial Planning and Control at the Gowa Regency Trade and Industry Service. This research using this type of research qualitative descriptive Which dimana inform pada this research adthe officer District Trade and Industry Office Gowa as many as 3 informants. The results of this research show that the Gowa Regency trade and industry office has good financial planning because it has been carried out routinely and carried out monitoring and evaluation, as well as carrying out financial control in almost every financial management carried out. In carrying out financial control, not all control is carried out by the official office, it only focuses more on the amount of budget spent and the amount of remaining budget.
Implementation Of Risk Management Strategies And Its Implications On Financial Performance At The Financial And Asset Office Of South Sulawesi Province Dian Putri Amalia; Ismail Badollahi; Abdul Salam
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.395

Abstract

This study aims to examine the implementation of risk management systems and their impact on financial performance at the Office of Financial and Asset Management of South Sulawesi Province. The research focuses on evaluating the effectiveness of risk management strategies in enhancing the overall efficiency, stability, and accountability of regional finances. A qualitative descriptive approach was employed, concentrating on the implementation of risk management and its effect on financial performance. Data were collected through interviews, observations, and documentation. Data analysis used the Miles and Huberman model, including data collection, reduction, presentation, and conclusion drawing to understand the phenomenon in depth. The results show that the implementation of risk management strategies at the Office of Financial and Asset Management of South Sulawesi Province has a positive impact on financial performance. Through a structured and sustainable risk control system, fiscal stability, accountability, and financial management efficiency were achieved, supporting optimal regional development and public service delivery
Pengaruh Kinerja Keberlanjutan Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Yusril Ihzamaihendra; Ansyarif Khalid; Ismail Badollahi
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6080

Abstract

This study aims to determine the effect of sustainability performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is a type of quantitative research. The data used are primary data obtained from 6 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a total of 24 observation data during 4 years of observation. The data collection technique used is documentation. Data were analyzed using multiple linear regression analysis with SPSSV.27 software. The results of the study show that economic performance (X1) has a positive and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) This is evidenced by the t-calculated value of 4.055 > t table 1.725 and a significance value of 0.001 < 0.05. Meanwhile, social performance (X2) has been proven to have a negative and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of -4.495 > t table 1.725 and a significance value of 0.001 < 0.05 and the environmental performance variable (X3) also has a positive and significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of 3.074 > t-table 1.725 and a significant value of 0.006 < 0.05. Partially, these three variables have a significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a value of (R2) of 0.682.
ANALISIS SISTEM AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL PADA BANK BTN CABANG PANAKKUKANG Rendi Morhum; Ismail Badollahi; Nurhidayah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Terbit
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33027

Abstract

RENDI MORHUM. 2025. Analysis of Management Accounting System inManagerial Decision-Making at Bank BTN Panakkukang Branch.Undergraduate Thesis. Department of Accounting, Faculty of Economics andBusiness, Universitas Muhammadiyah Makassar. Supervised by: IsmaiBadollahi and Nurhidayah.This study aims to analyze the role of the management accounting system inmanagerial decision-making at Bank BTN Panakkukang Branch. The researchmethod employed is descriptive qualitative through interviews, observation, anddocumentation. The findings indicate that the management accounting systemprovides relevant, accurate, and timely information that greatly assists managersin the processes of planning, controlling, and performance evaluation. Suchinformation also supports the accuracy of strategies and policies determined bythe branch leadership. Thus, the management accounting system makes asignificant contribution to enhancing the effectiveness and quality of managerialdecision-making in the banking sector.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM MAHKOTA LAUNDRY MENGHADAPI PENINGKATAN PERMINTAAN DI MUSIM HUJAN Wahyuni; Ismail Badollahi; Nuraini; Hariani Adam; Pertiwi Putri; Fitri Damayani
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.386

Abstract

Usaha mikro, kecil, dan menengah (UMKM) sering menghadapi kendala dalam pencatatan dan pelaporan keuangan yang terstruktur. Mahkota Laundry merupakan UMKM jasa laundry yang mengalami peningkatan permintaan pada musim hujan, namun belum menerapkan laporan keuangan sesuai standar. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pendampingan penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui observasi, wawancara, pendampingan pencatatan transaksi, serta penyusunan laporan keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman pemilik usaha terhadap pencatatan keuangan, tersusunnya laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan. Pendampingan ini membantu meningkatkan pengelolaan keuangan dan kesiapan usaha dalam menghadapi lonjakan permintaan di musim hujan.
Company Liquidity and Share Prices: Empirical Evidence in the Coal Mining Sub Sector in Indonesia Irpan; Muryani Arsal; Ismail Badollahi
Agency Journal of Management and Business Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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

Abstract

This study investigates the effect of corporate liquidity, proxied by the Current Ratio (CR), on stock prices in coal mining sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The research is motivated by the strategic importance of the coal industry in Indonesia and the increasing reliance of investors on financial performance indicators in making investment decisions, particularly in the post-COVID-19 economic recovery phase. This study adopts a quantitative approach with an explanatory research design, utilizing secondary data derived from annual financial statements and stock price records. The sample consists of eight companies selected through purposive sampling, resulting in 24 firm-year observations. Data analysis was conducted using simple linear regression, preceded by classical assumption tests including normality and heteroskedasticity tests. The empirical results indicate that the Current Ratio has a positive and statistically significant effect on stock prices, suggesting that higher liquidity enhances investor confidence and firm valuation in the capital market. These findings are consistent with the signaling theory and the semi-strong form of the Efficient Market Hypothesis, which posit that publicly available financial information is rapidly reflected in stock prices. However, this study is limited by its relatively small sample size and the use of a single independent variable. Future research is recommended to incorporate additional financial and macroeconomic variables and apply panel data techniques to provide more comprehensive and robust findings.
Literature Review: Effectiveness of Management of School Operational Assistance Funds Budi Mawan Aris; Muryani Arsal; Ismail Badollahi
Agency Journal of Management and Business Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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

Abstract

The management of School Operational Assistance (BOS) funds serves as a primary pillar in financing primary and secondary education in Indonesia. Although budget allocations continue to increase, management effectiveness still faces challenges regarding transparency, timeliness, and its impact on the quality of learning. Objective: Therefore, this study aims to examine the effectiveness of BOS fund management in schools through a systematic literature review. Methods: This research employs the Systematic Literature Review (SLR) method as a qualitative approach. Data were collected from various journals and articles published between 2020 and 2025. Findings: The findings indicate that the effectiveness of fund management is significantly influenced by the digitalization of reporting systems (such as ARKAS), the managerial competence of school principals, and the level of school autonomy. International literature emphasizes that financial effectiveness must ultimately lead to improved student achievement, whereas domestic literature still focuses heavily on administrative compliance. Conclusion: The primary constraints consistently identified include delays in fund disbursement and low community participation in oversight. Furthermore, regulatory changes and human resource limitations remain major challenges affecting the overall effectiveness of BOS fund management.
Penerapan Enterprise Resource Planning Pada Efektivitas Pengambilan Keputusan Manajerial (Studi Kasus pada PT. PLN (Persero) UP3 Makassar Selatan) Tantri Dwi Astria; Ismail Badollahi; Mukimnati Ridwan
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.435

Abstract

Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk mengevaluasi kontribusi modul Financial Accounting (FI) dan Controlling (CO) pada sistem ERP SAP dalam meningkatkan efektivitas pengambilan keputusan manajerial di PT PLN (Persero) UP3 Makassar Selatan. Data primer dikumpulkan melalui triangulasi metode yang mencakup wawancara mendalam, observasi langsung, dan dokumentasi arsip operasional. Hasil penelitian menunjukkan bahwa integrasi sistem berhasil menggeser peng Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk mengevaluasi kontribusi modul Financial Accounting (FI) dan Controlling (CO) pada sistem ERP SAP dalam meningkatkan efektivitas pengambilan keputusan manajerial di PT PLN (Persero) UP3 Makassar Selatan. Data primer dikumpulkan melalui triangulasi metode yang mencakup wawancara mendalam, observasi langsung, dan dokumentasi arsip operasional. Hasil penelitian menunjukkan bahwa integrasi sistem berhasil menggeser pengambilan keputusan dari pendekatan intuitif menjadi berbasis data yang lebih akurat, transparan, dan real-time, meskipun efektivitasnya tetap bergantung pada kompetensi pengguna dan penanganan implementation gap akibat rotasi pegawai yang tinggi sesuai kerangka Technology Acceptance Model (TAM) ambilan keputusan dari pendekatan intuitif menjadi berbasis data yang lebih akurat, transparan, dan real-time, meskipun efektivitasnya tetap bergantung pada kompetensi pengguna dan penanganan implementation gap akibat rotasi pegawai yang tinggi sesuai kerangka Technology Acceptance Model (TAM)
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MANAJEMEN UNTUK MENINGKATKAN RESPONSIBILITY ACCOUNTING PADA RSUD LABUANG BAJI SULAWESI SELATAN Supirman; Ansyarif Khalid; Ismail Badollahi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48425

Abstract

This study aims to analyze the implementation of Management Accounting Information Systems (MAIS) in enhancing responsibility accounting at the Labuang Baji Regional General Hospital (RSUD), South Sulawesi. The research employs a qualitative approach with a case study design. Data were collected through in-depth interviews with the Hospital Director, Finance Manager, and Finance Staff, supplemented by observation of the accounting system and relevant documents. Data analysis was performed descriptively to identify how MAIS is implemented, what information is generated, and how it is utilized in responsibility accounting practices. The results show that the Hospital Management Information System (SIMRS), as the main MAIS platform, plays a significant role in supporting responsibility accounting. SIMRS successfully integrates operational and financial data from various units in real-time, enabling the identification and tracking of revenues and costs per responsibility center. The system facilitates participatory budgeting, generates automated performance reports comparing actual results with budgets, simplifies variance analysis, and strengthens the accountability of unit heads through a transparent reporting system. Despite these benefits, several challenges were identified, including uneven digital literacy among staff, technical network disruptions, limited managerial understanding of financial responsibility concepts, and a reward and punishment system not yet fully based on objective financial performance data. These findings confirm that SIMRS is a strategic infrastructure supporting the effectiveness of responsibility accounting and fostering a culture of performance and accountability in hospital financial management.
THE EFFECT OF PROFITABILITY ON FIRM VALUE MEDIATED BY TAX AVOIDANCE IN MANUFACTURING COMPANIES  LISTED ON THE IDX Khairunnizha; Ismail Badollahi; saida said
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/fq24vt56

Abstract

This research is driven by the critical importance of firm value as a fundamental indicator for investors in assessing a company's prospects, with profitability serving as a primary catalyst. Given the inconsistent findings in prior literature regarding the role of tax avoidance, this study evaluates its function as a mediating variable. Utilizing a quantitative approach focused on manufacturing firms listed on the Indonesia Stock Exchange, and employing path analysis via Eviews, the results demonstrate that profitability exerts a significant positive influence on both firm value and tax policies. Crucially, the study confirms that tax avoidance acts as a partial mediator; this indicates that market valuation increases not only through direct profit growth but also through strategic tax efficiency. Consequently, management is encouraged to integrate legal tax planning into financial strategies to bolster cash flow, while investors should scrutinize tax management effectiveness as a vital sign of managerial competence in sustaining long-term firm value.
Co-Authors Abdul Salam Ansyarif Khalid Budi Mawan Aris Dian Putri Amalia Fitri Damayani Hariani Adam Irpan Ismail Badollahi Khairunnizha Mukimnati Ridwan Muryani Arsal mutiara mutiara Nuraini Nurhidayah Pertiwi Putri Rendi Morhum Saida Said Supirman Tantri Dwi Astria WAHYUNI Yusril Ihzamaihendra