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All Journal Jurnal Manajemen STIE Muhammadiyah Palopo IJBE (Integrated Journal of Business and Economics) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH JURNAL MANAJEMEN BISNIS Madani : Indonesian Journal of Civil Society Community Empowerment Nobel Management Review Paradoks : Jurnal Ilmu Ekonomi Research Horizon
Nur Rachma
Institut Teknologi Dan Bisnis Nobel Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Trapped in Lifestyle? How Financial Literacy and Millennial Investor’s Psychology Determine Investment Decisions in Indonesia Abdullah, Abdullah; Rachma, Nur; Rahman, Karlina Ghazalah; Reynilda, Reynilda
Integrated Journal of Business and Economics (IJBE) Vol 9, No 2 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i2.1185

Abstract

Studying the impact of financial literacy, lifestyle, consumerism, and psychology on Indonesian millennial investors' investment decisions is the goal of this study. 205 respondents between the ages of 17 and 30 who were dispersed over 10 capital market research communities in Indonesia were selected by purposive sampling. The findings demonstrate the strong direct influence of investor psychology, lifestyle, and financial literacy on investment decisions. Decisions about investments are not impacted by consumption. There is no discernible relationship between investor psychology and financial literacy. Consumer behavior and lifestyle have a big impact on investor psychology. Decisions about investments are influenced by investor psychology. Investment decisions are not impacted by financial literacy through investor psychology. Investment decisions are impacted by lifestyle through investor psychology. Investment decisions are significantly impacted by consumptive behavior through investor psychology. The study suggests that financial service providers and investment platforms should tailor their products and communication strategies to align with the psychological and lifestyle traits of millennial investors, rather than relying solely on traditional financial education.
The Impact of Green Taxes on Regional Tax Revenue and Environmental Sustainability: Evidence from Makassar City Marlinah, Andi; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.906

Abstract

The global environmental crisis demands innovative solutions that integrate economic and ecological objectives. Green tax has emerged as a strategic fiscal policy instrument that not only aims to correct negative externalities but also has the potential to increase regional revenue. This study aims to examine the effect of implementing a green tax on regional tax revenue and environmental sustainability, focusing on the non-cyclical consumer sector. The research method used was a quantitative approach with stratified random sampling of 50 respondents (tax officials, business actors, and the public). Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the green tax has a positive and significant effect on both dependent variables. Specifically, the green tax has a strong effect on environmental sustainability (path coefficient = 0.645; p-value = 0.000) and a significant effect on regional tax revenue (path coefficient = 0.532; p-value = 0.000). These findings confirm that green taxes can be a dual solution: a source of fiscal revenue and a tool to encourage the transition to sustainable development.
Optimizing Government Internal Audits through the Implementation of Blockchain Technology for Fraud Prevention Rahman, Karlina Ghazalah; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.907

Abstract

Fraud in public financial management remains a major challenge in developing countries like Indonesia, where weak internal controls and low transparency facilitate corruption, data manipulation, and budget misuse. This study examines the influence of government internal audits on fraud prevention and the role of blockchain technology in enhancing audit effectiveness within the Barru Regency government. A quantitative approach was employed, with data collected via questionnaires from 70 respondents across seven purposively selected government agencies. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) through SmartPLS 4. The results indicate that internal audits positively and significantly impact fraud prevention, and blockchain technology also contributes significantly to reducing fraud. However, the moderating effect of blockchain on the relationship between internal audits and fraud prevention was found to be insignificant, suggesting that current blockchain adoption does not enhance audit effectiveness. The model explains 83.5% of the variance in fraud prevention, demonstrating strong predictive power. These findings highlight that while internal audits and blockchain independently support fraud prevention, effective integration requires comprehensive digital transformation, supported by political commitment, clear regulations, and capacity building, to fully realize blockchain’s potential in strengthening public sector governance.
Rural economic resilience: Empowering Pattiro Deceng MSMEs through strategic management, financial literacy, and digital adoption Nur Rachma; Abdullah Abdullah; Arwita Irawati; Heeranah Heeranah
Community Empowerment Vol. 11 No. 3 (2026)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.16018

Abstract

Village economic empowerment is an important strategy in improving community welfare and strengthening local economic resilience through the optimization of regional potential. However, most MSME actors in rural areas still face various constraints, such as low managerial capacity, financial literacy, product innovation, and digital marketing utilization. This community service activity aims to strengthen the capacity of MSME actors in Pattiro Deceng Village, Maros Regency, through participatory training and assistance focusing on business management, simple financial management, product innovation, and the utilization of digital marketing. This program uses a participatory-educational approach through observation, interviews, workshops, direct assistance, and evaluation using a pre-test and post-test. The results of the activity showed a significant increase in the competence of participants after the program was implemented. Entrepreneurship understanding increased from 40% to 85%, while financial literacy and digital marketing capability also experienced a fairly significant increase. In addition, the number of MSMEs utilizing digital marketing platforms increased from 15% to 45% after the activity took place. These findings indicate that a participatory-based and hands-on practice empowerment approach is effective in improving MSME capacity, driving digital business transformation, and strengthening sustainable village economic development.
Green Economy sebagai Mekanisme Mediasi Pengaruh Pengelolaan Sampah dan Perilaku Pro-Lingkungan terhadap Mitigasi Banjir Perkotaan Berkelanjutan Nur Rachma; Arnold Sau; Mirhad Tawakkal; Tenriwaru; Muhammad Su’un
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 3 (2026): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i3.2546

Abstract

Banjir perkotaan merupakan salah satu permasalahan lingkungan yang semakin meningkat akibat perubahan iklim, urbanisasi, serta lemahnya pengelolaan lingkungan. Kota Makassar, khususnya Kecamatan Manggala, menjadi salah satu wilayah yang secara berulang mengalami banjir sehingga memerlukan pendekatan mitigasi yang tidak hanya berorientasi pada pembangunan infrastruktur, tetapi juga memperhatikan aspek perilaku masyarakat dan pembangunan ekonomi berkelanjutan. Penelitian ini bertujuan menganalisis pengaruh pengelolaan sampah dan perilaku pro-lingkungan terhadap mitigasi banjir perkotaan dengan Green Economy sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory research. Data dikumpulkan melalui penyebaran kuesioner kepada 105 responden masyarakat Kecamatan Manggala yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa pengelolaan sampah tidak berpengaruh secara langsung terhadap mitigasi banjir perkotaan, namun berpengaruh positif dan signifikan terhadap Green Economy. Perilaku pro-lingkungan terbukti berpengaruh positif dan signifikan terhadap Green Economy maupun mitigasi banjir perkotaan. Green Economy juga berpengaruh positif terhadap mitigasi banjir perkotaan. Analisis mediasi menunjukkan bahwa Green Economy memediasi secara penuh hubungan antara pengelolaan sampah dan mitigasi banjir perkotaan serta memediasi secara parsial hubungan antara perilaku pro-lingkungan dan mitigasi banjir perkotaan. Temuan ini menunjukkan bahwa integrasi pengelolaan lingkungan dengan prinsip Green Economy mampu meningkatkan efektivitas mitigasi banjir perkotaan secara berkelanjutan. Penelitian ini memberikan kontribusi terhadap pengembangan model mitigasi banjir berbasis pembangunan berkelanjutan serta menjadi masukan bagi pemerintah daerah dalam merumuskan kebijakan pengelolaan lingkungan yang lebih terintegrasi.
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM BERBANTUAN MICROSOFT EXCEL Nur Rachma; Karlina Ghazalah Rahman; Andi Marlinah; Nurfaulia Nurfaulia
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.23047

Abstract

Abstrak: UMKM (Usaha Mikro, Kecil dan Menengah) mempunyai peranan yang cukup penting dalam mengembangkan perekonomian di Indonesia. Sayangnya hingga saat ini masih terdapat permasalahan yang menyebabkan UMKM belum berkembang secara maksimal, salah satu penyebabnya adalah kurangnya perhatian terhadap pentingnya penyusunan laporan keuangan. Tujuan dari Kegiatan ini adalah untuk meningkatkan skill terutama hardskill dalam hal proses pencatatan keuangan yang dilakukan oleh UMKM di kelurahan Darma Kabupaten Polman, kemudian merancang laporan keuangan dengan Microsoft Excel dan menyusun laporan keuangan berdasarkan SAK EMKM. Mitra sendiri adalah masyarakat yang merupakan pelaku UMKM sebanyak 40 orang di Kelurahan Darma,kabupaten polewali Mandar. elaksanaan pengabdian ini sendiri melibatkan pelaku UMKM, lurah dan staf Kelurahan Darma , dosen ITB Nobel Indonesia, dan mahasiswa ITB Nobel Indonesia. Jumlah yang terlibat adalah 40 orang, teknik pengumpulan data yang di gunakan dalam pengabdian ini adalah dengan metode Sosialisasi, Workshop, wawancara dengan jumlah 5 soal,dokumentasi dan evaluasi dengan menggunakan kuisioner dengan jumlah 10 soal.Secara keseluruhan persentase pemahaman mitra adalah sebesar 75 % atau setara 30 Mitra. Hasil yang dicapai adalah pelaku UMKM dapat membuat dan memahami pembuatanlaporan keuangan dengan menggunakanMicrosoft Excell.Abstract: MSMEs (Micro, Small and Medium Enterprises) have an important role in developing the economy in Indonesia. Unfortunately, until now there are still problems that cause MSMEs to not develop optimally, one of the causes is the lack of attention to the importance of preparing financial reports. The aim of this activity is to find out the financial records that have been carried out by MSMEs in the Darma sub-district, Polman Regency, then design financial reports using Microsoft Excel and prepare financial reports based on SAK EMKM. The partners themselves are the people of Darma Village, the Darma sub-district government, Polewali sub-district, Polwali Mandar district. The implementation of this service itself will involve the village head and Darma sub-district staff, ITB Nobel Indonesia lecturers, and ITB Nobel Indonesia students. The number involved is 40 people. The data collection techniques used in this research are socialization, workshops, interviews, and documentation and evaluation methods. using a questionnaire. Overall the percentage of partner understanding is 75% or the equivalent of 30 partners. The results achieved are that MSMEs can create and understand financial reporting using Microsoft Excel.
PEMBERDAYAAN UMKM DALAM MENINGKATKAN KEMANDIRIAN MASYARAKAT Nur Rachma; Abdullah Abdullah; Nurhaeda Z
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.22339

Abstract

Abstrak: Pemberdayaan masyarakat merupakan salah satu indicator yang perlu di pupuk keberadaanya dalam upaya meningkatkan dan mendukung program percepatan pembangunan kemandirian desa. Tujuan dari kegiatan ini adalah agar pelaku UMKM yang bisa mengembangkan usahanya dan menjadi unsur keberhasilan pendukung kemandirian masyarakat. Mitra sendiri adalah masyarakat Kelurahan Darma,pemerintah kelurahan Darma, kecamatan polewali, kabupaten polewali Mandar. Pelaksanaan pengabdian ini sendiri akan melibatkan Lurah dan staf Kelurahan Darma , dosen ITB Nobel Indonesia, dan mahasiswa ITB Nobel Indonesia Mitra pengabdian adalahUMKM di kelurahan Darma kabupaten Polman. Jumlah yang terlibat adalah 13 orang teknik pengumpulan data yang di gunakan dalam penelitian ini adalah dengan metode Sosialisasi, Workshop, wawancara, dan dokumentasi dan evaluasi dengan menggunakan kuisioner.Secara keseluruhan persentase pemahaman mitra adalah sebesar 80% atau setara 32 Mitra. Hasil yang dicapai adalah peningkatan profesionalisme pelaku UKM yang berdampak pada peningkatan pendapatan masyarakatAbstract: Community empowerment is one indicator that needs to be cultivated in an effort to improve and support the program to accelerate village self-reliance development. The aim of this activity is so that MSMEs can develop their businesses and become an element of success in supporting community independence. The partners themselves are the people of Darma Village, the Darma sub-district government, Polewali sub-district, Polwali Mandar district. The implementation of this service itself will involve the village head and staff of Darma subdistrict, ITB Nobel Indonesia lecturers, and ITB Nobel Indonesia students. The service partners are MSMEs in Darma subdistrict, Polman district. The number involved was 13 people. The data collection technique used in this research was the socialization method, workshops, interviews, and documentation and evaluation using questionnaires. Overall, the percentage of partner understanding was 75% or the equivalent of 30 partners. The results achieved are an increase in the professionalism of SMEs which has an impact on increasing people's income
Co-Authors Abdullah Abdullah Adella Viana Andi Marlinah Andi Marlinah Arnold Sau Arwita Irawati Dara Ayu Nianty Heeranah Heeranah Mirhad Tawakkal Muhammad Hidayat Muhammad Su’un Nurfaulia Nurfaulia Nurhaeda Nurhaeda Nurkhalik Wahdanial Asbara Nurul Izzanurdin Rahman, Karlina Ghazalah Reynilda Reynilda Rifai Al Ailmunur Suriyadi Nur Tenriwaru Un Dini Imran