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Eksplorasi Perilaku Investor Individu Dalam Pengambilan Keputusan Investasi Suatu Pendekatan Fenomenologi Yudi Akhmad Sadeli; Amiruddin Amiruddin; Darmawati Darmawati
AkMen JURNAL ILMIAH Vol 18 No 3 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i3.1754

This study aims to see how individual investors' behavior is determining their investment decisions. Investor behavior has a vital role in making investment decisions in the capital market because an appropriate investment decision is based not only on mere fundamental factors as rational aspects but also by psychological factors, namely investor behavior, which is an irrational aspect in stock trading. This research is qualitative research with a phenomenological approach using an interpretive paradigm. The phenomenological method used is the phenomenology of Schutz, a phenomenological method used to interpret the behavior of investors based on their motives. Judging from the investor personality group, the order of investor personality group consists of Individualist, Adventurer, and Guardian, while the Celebrity behavior group has not been found. Good knowledge about investment and emotional control and learning from experience are factors that determine investor behavior in stock transactions. Understanding investment and trading mechanisms and continuing to learn from any source is a permanent primary capital that investors need to have and continue observing and responding to developing economic issues.

The Effect of Changes in Tariffs on MSME Tax Revenues Before and After the Implementation of PP No. 23 of 2018 in Makassar City Nuramal Nuramal; Yudi Akhmad Sadeli
YUME : Journal of Management Vol 5, No 1 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i1.3731

Nuramal dan Yudi Akhmad Sadeli (2022). Pengaruh Perubahan Tarif Terhadap Penerimaan Pajak UMKM Sebelum dan Sesudah Penerapan PP No. 23 Tahun 2018 di Kota Makassar (Studi Kasus Wajib Pajak UMKM pada KPP Pratama Makassar Utara) . Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan penerimaan pajak UMKM sebelum dan sesudah penerapan PP No. 23 Tahun 2018 di Kota Makassar. Pengumpulan data menggunakan data sekunder dengan menggunakan teknik purposive sampling. Populasinya adalah data penerimaan pajak pada KPP Pratama Makassar Utara kurun waktu 2015-2021. Sedangkan sampelnya adalah penerimaan pajak UMKM dengan jumlah pengamatan selama 42 bulan sebelum penerapan PP No. 23 Tahun 2018 (Januari 2015 - Juni 2018) dan selama 42 bulan sesudah penerapan PP No. 23 Tahun 2018 (Juli 2018 - Desember 2021). Hasil data variabel penelitian telah diuji asumsi klasiknya berupa uji normalitas dan uji homogenitas. Metode analisis data menggunakan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa hipotesis yang diajukan diterima karena menunjukkan hasil adanya perbedaan yang signifikan terhadap penerimaan pajak UMKM sebelum dan sesudah penerapan PP No. 23 Tahun 2018 di Kota Makassar. Kata kunci: Perubahan Tarif, Penerimaan Pajak UMKM, PP No. 23 Tahun 2018

Pengaruh Pengetahuan Kewirausahaan, Pengetahuan Akuntansi, Motivasi Bewirausaha Dan Lingkungan Keluarga Terhadap Minat Berwirausaha Yudi Akhmad Sadeli; Andi Patiware
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1862

Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Pengetahuan Kewirausahaan, Pengetahuan Akuntansi, Motivasi Berwirausaha dan Lingkungan Keluarga terhadap Minat Berwirausaha pada Mahasiswa Akuntansi Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya (STIEM Bongaya). Pengumpulan data menggunakan Data Primer yang diperoleh dari Mahasiswa Jurusan Akuntansi yang sudah menempuh mata kuliah kewirausahaan sebanyak 867 mahasiswa dan sampel penelitian ini sebanyak 115 responden. Metode analisis data menggunakan teknik regresi berganda.Hasil penelitian menunjukkan Pengetahuan Kewirausahaan, Pengetahuan Akuntansi dan Motivasi Berwirausaha berpengaruh positif dan signifikan terhadap Minat Berwirausaha, sedangkan Lingkungan Keluarga tidak berpengaruh terhadap Minat BerwirausahaKata kunci: pengetahuan kewirausahaan; pengetahuan akuntansi; motivasi berwirusaha; lingkungan keluarga;Â minat berwirausaha. AbstractThis study aims to determine and analyze the effect of Entrepreneurship Knowledge, Accounting Knowledge, Entrepreneurial Motivation and Family Environment on Entrepreneurial Interest in Accounting Students of the Makassar Bongaya College of Economics (STIEM Bongaya). Collecting data using Primary Data obtained from Accounting Department students who have taken entrepreneurship courses as many as 867 students and the sample of this study was 115 respondents. Methods of data analysis using multiple regression techniques.The results of the study show that Knowledge of Entrepreneurship, Knowledge of Accounting and Entrepreneurial Motivation have a positive and significant effect on Interest in Entrepreneurship, while Family Environment has no effect on Interest in Entrepreneurship.Â Keywords: entrepreneurial knowledge; accounting knowledge; entrepreneurial motivation; family environment; entrepreneurial interest.Â

Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Terhadap Kualitas Laporan Keuangan Yudi Akhmad Sadeli; Kanji, Lusiana; Patiware, Andi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.77

The purpose of this study was to determine the Utilization of Information Technology and Financial Oversight on the Quality of Financial Reports in Anrihua Village, Kindang District, Bulukumba Regency. The research method used in this study is a quantitative research method using a descriptive approach. The population in this study were all apparatus of Anrihua Village, Kindang District, Bulukumba Regency, totaling 38 people.This study used a saturated sample, which took the entire population. The sample size in this study was 38 samples which included all apparatus of Anrihua Village, Kindang District, Bulukumba Regency. The results showed that the use of information technology had no positive and insignificant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency. Meanwhile, financial supervision has a positive and significant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency.

Penguatan Peran Pemuda dalam Pembangunan Desa melalui Karang Taruna Muhammad Tafsir; Yana Fajriah; Sufiati Sufiati; Andi Dahrul; Dharmawaty Djaharuddin; Bungatang T; Yudi Akhmad Sadeli
Jurnal Kemitraan Masyarakat Vol. 2 No. 2 (2025): Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v2i2.1695

This community service aims to improve the role of Karang Taruna as a village development agent in Sanrobone Village, Takalar Regency. The problems faced by Karang Taruna in this village include low organizational capacity, minimal entrepreneurial skills, and lack of use of digital technology in promoting village potential. This activity was carried out through several stages, namely identification of needs, leadership and organizational management training, entrepreneurship workshops, digital marketing training, and implementation of real actions in the form of arranging mangrove tourism areas. The results of the activity showed a significant increase in participants' understanding of organizational management, preparation of work programs, development of business ideas based on local potential, and use of social media for promotion. In addition, participants succeeded in carrying out environmental conservation activities as part of efforts to develop village tourism. This activity is expected to be a model for empowering village youth based on Karang Taruna which can be replicated in other villages to encourage sustainable village development.

Sharing Session Strategi Peningkatan Produktivitas di kalangan Pelaku UMKM Sufiati Sufiati; Sitti Mispa; Zulkifli Soekarno; Nurlaeli Razak; Andi Dahrul; Dharmawati Djaharuddin; Yudi Akhmad Sadeli
Jurnal Pengabdian Bersama Masyarakat Indonesia Vol. 2 No. 1 (2024): Januari : Jurnal Pengabdian Bersama Masyarakat Indonesia
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jpbmi.v2i1.343

This sharing session activity aims to find solutions to the problem of increasing business productivity among MSME players. This activity is the result of a collaboration between STIEM Bongaya Makassar and the Bali chapter of the TDA foundation which was held at the Wistara cafe, Badung Regency, Bali with the theme of MSME revival activities. The activity method is carried out through sharing sessions by forming a group discussion forum (FGD) where the presenters and participants provide input to each other and formulate appropriate strategies to increase business productivity. One of the conclusions obtained is that increasing productivity among Micro, Small and Medium Enterprises (MSMEs) can be the key to business success and growth in the form of increasing production efficiency, improving product quality, improving marketing, improving skills and knowledge, increasing cooperation.

Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Terhadap Kualitas Laporan Keuangan Yudi Akhmad Sadeli; Kanji, Lusiana; Patiware, Andi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.77

The purpose of this study was to determine the Utilization of Information Technology and Financial Oversight on the Quality of Financial Reports in Anrihua Village, Kindang District, Bulukumba Regency. The research method used in this study is a quantitative research method using a descriptive approach. The population in this study were all apparatus of Anrihua Village, Kindang District, Bulukumba Regency, totaling 38 people.This study used a saturated sample, which took the entire population. The sample size in this study was 38 samples which included all apparatus of Anrihua Village, Kindang District, Bulukumba Regency. The results showed that the use of information technology had no positive and insignificant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency. Meanwhile, financial supervision has a positive and significant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency.

The Meaning of Sustainability Accounting: An Accountant's Perspective in Practice and Professional Values Hasruddin; Marwah Yusuf; Yudi Akhmad Sadeli
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2463

This research aims to uncover the meaning of sustainable accounting as experienced and lived by the accountant of the dam construction project within the scope of PT. Nindya Karya. This research uses an interpretive paradigm with Husserl's transcendental phenomenological approach to understand the conscious experience of accountants in interpreting sustainability accounting practices. Data was obtained through in-depth interviews with project accountants and analyzed through a phenomenological reduction process that included the identification of noema, noesis, intentionality, and the essential meaning of experience. The results of the study show that sustainability accounting practices in construction projects are not only understood as a formal reporting mechanism, but as a professional practice that functions to maintain the financial order of projects, bridge the reality of construction work with the representation of figures in financial statements, and integrate social and environmental dimensions through the project budgeting system. Accountants interpret sustainability accounting as a professional compass that helps navigate the tension between the demands of project efficiency and responsibility to society and the environment. Integrity, professional responsibility, and moral awareness of development impacts are key values that shape sustainability accounting practices in the experience of project accountants. This research contributes to the development of sustainability accounting literature by presenting a phenomenological perspective that places accountants as reflective actors in negotiating sustainability values in the midst of infrastructure project dynamics.

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