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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Maspul Journal of Community Empowerment Economics and Digital Business Review Amsir Management Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal Amsir Community Service Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Siti Diva Syarifah Lukman
Faculty Of Business, Andi Sapada Institute Of Social And Business Sciences
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Laporan Keuangan Pada PT Unilever Indonesia Tbk Siti Diva Syarifah Lukman
Amsir Management Journal Vol 2 No 1 (2021): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.122 KB) | DOI: 10.56341/amj.v2i1.38

Abstract

This study aims to determine whether the financial performance of PT. Unilever Indonesia, Tbk is good when measured based on the analysis of liquidity ratio, solvability ratio, profitability ratio, and activity ratio in the last three years. Based on the results of the calculation of financial performance, the liquidity ratio has fluctuated, in 2019 the current ratio decreased by 0,65% due to a high rate of increase in current debt per year. In contrast to the ratio of profitability and activity, both ratios after being analyzed have increased. It can be seen from the calculation of the profitability ratio in 2019 that return on assets decreased by 50% due to an increase in profit before tax and a decrease in total assets from the average total assets but still generate good profits for the company. While the activity ratio in 2017-2019 the activity ratio experienced a good increase from all types of financial ratio, although it decreased in 2019, Assets Turn Over was 2,32. But still, no effect because turn over continues to increase. Well, PT. Unilever Indonesia, Tbk is known that’s the company’s performance of all liquidity ratio, solvability ratio, profitability ratio, and activity ratio is not all good and this answer the author’s hypothesis.
Bantuan Kemanusian Korban Bencana Banjir di Kota Parepare Andi Indah Anggerwati; Siti Diva Syarifah Lukman
MASPUL JOURNAL OF COMMUNITY EMPOWERMENT Vol 4 No 2 (2022): MASPUL JOURNAL OF COMMUNITY EMPOWERMENT
Publisher : LP2M Universitas Muhammadiyah Enrekang

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

Abstract

Community Service Activities (PKM) carried out by the Andi Sapada Institute of Social and Business PKM team in the form of providing humanitarian assistance to flood victims in Pare-Pare City. The flooded villages are in the Kelurahan Lompoe, Watang Bacukiki Sub-District, Lapadde Sub-District, Bumi Harapan Sub-District, Lumpue Sub-District, Galung Maloang Sub-District, Kampung Baru Sub-District, Tiro Sompe Sub-District, and Ujung Baru Sub-District.Fundraising for residents affected by the flood disaster in Pare-Pare City is one of the social activities carried out by the Andi Sapada Institute of Social Sciences and Business Student Executive Body in collaboration with the Provincial Government of Central Sulawesi. Providing assistance is carried out in flood-prone areas by taking four location points. This location was chosen based on the conditions and characteristics of flood-prone areas, which are characterized by differences in flood intensity, number and population density, and reliability. Considering the impact caused by the natural disaster was severe enough to take lives, the academic community had the initiative to raise donations in the form of groceries, clothing, and money. The donors came from the academic community of the Andi Sapada Institute of Social Sciences and Business, especially within all Faculties on Campus. With this activity, it is hoped that the assistance provided can meet the needs and ease the burden on the affected community, especially in the midst of current conditions.
Market Value dan Risiko Saham terhadap Holding Period dalam Perspektif Investasi Siti Diva Syarifah Lukman
Amsir Management Journal Vol 3 No 2 (2023): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i2.206

Abstract

This study aims to determine the effect of Market Value and Stock Risk on Holding Period in The Perspective of Investing in Cigarette Companies listed on The Indonesia Stock Exchange (IDX). The analttical method used in this study is multiple linear regression analysis, classical assumption test, coefficient of determination and hypothesis testing using statistical t test with SPSS version 26.0. The observation period carried out is 2019-2021. The result of this study prove that Market Value has a positive and significant effect on Holding Period and Stock Risk has a negative and insignificant effect on Holding Period in Cigarette Companies listed on IDX with an observation period of 2019-2021.
IMPLEMENTASI KONSEP EKONOMI SIRKULAR DALAM PROGRAM DAUR ULANG LIMBAH BAN BEKAS UNTUK MENINGKATKAN KESEJAHTERAAN MASYARAKAT Riza Amalia Rifani; Siti Diva Syarifah Lukman; Mulyana Machmud; Hartati
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 4 (2023): Jurnal Panrita Abdi - Oktober 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i4.31022

Abstract

This activity aims to implement the concept of circular economy in the used tire waste recycling program to improve the welfare of the community, in this case, the partners of used tire waste craftsmen in Tellumpanua village. The service team will provide an understanding of the concept of circular economy, improve practical skills in processing used tires, encourage active participation in the recycling program, and measure the impact of the program on waste reduction and economic improvement. This activity uses an educational approach, namely lectures, discussions, and demonstrations measured by direct observation methods, to measure partners' progress in practical skills and the impact of the program on the production of recycled products and waste reduction. The results of this activity showed an increase in partners' knowledge and understanding of the circular economy concept by 50% after attending lecture and discussion sessions and 100% after the demonstration. The products produced in this activity are tables, chairs, and flower vases that have a more attractive design than before. This activity has provided tangible benefits in the form of waste reduction and improved quality of waste tire recycling products.  ---  Kegiatan ini bertujuan untuk mengimplemtasikan konsep ekonomi sirkular dalam program daur ulang limbah ban bekas untuk meningkatkan kesejahteraan masyarakat dalam hal ini mitra pengrajin limbah ban bekas di desa Tellumpanua. Tim pengabdian akan memberikan pemaham tentang konsep ekonomi sirkular, meningkatkan keterampilan praktis dalam mengolah ban bekas, mendorong partisipasi aktif dalam program daur ulang, dan mengukur dampak program terhadap pengurangan limbah dan peningkatan ekonomi. Kegiatan ini menggunakan pendekatan edukasi, yakni ceramah, diskusi, dan demonstrasi yang diukur dengan metode pengamatan langsung untuk mengukur kemajuan mitra dalam keterampilan praktis dan dampak program terhadap produksi produk daur ulang dan pengurangan limbah. Hasil kegiatan ini menunjukkan adanya peningkatan pengetahuan dan pemahaman mitra mengenai konsep ekonomi sirkular sebanyak 50% setelah mengikuti sesi ceramah dan diskusi serta 100% setelah demonstrasi. Produk yang dihasilkan dalam kegiatan ini berupa meja, kursi, dan vas bunga yang memiliki desain yang lebih menarik dari sebelumnya. Kegiatan ini telah memberikan manfaat nyata berupa pengurangan limbah dan peningkatan kualitas produk daur ulang limbah ban bekas.
Peran E-Wallet dalam Meningkatkan Kemandirian Keuangan Mahasiswa Siti Diva Syarifah Lukman, Syamsuriani
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.846

Abstract

Penelitian ini dilakukan untuk menganalisis peran e-wallet dalam meningkatkan kemandirian keuangan mahasiswa Fakultas Bisnis Institut Andi Sapada. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner yang disebar melalui google form dengan menggunakan pendekatan fenomologi yang berfokus pada pemahaman mendalam tentang pengalaman, pandangan, makna, dan persepsi individu atau kelompok terkait dengan suatu fenomena atau peristiwa. Hasil penelitian ini menunjukkan bahwa e-wallet berperan penting dalam meningkatkan kemandirian keuangan mahasiswa Fakultas Bisnis Institut Andi Sapada. Hal ini dapat dilihat dari adanya kontribusi positif dan aktifnya mahasiswa dalam menggunakan e-wallet untuk berbagai transaksi harian mereka, seperti membeli barang, transfer uang, membayar tagihan, keperluan bisnis, dan lain-lain. E-Wallet telah menggantikan sebagian besar transaksi keuangan konvensional di kalangan mahasiswa Fakultas Bisnis Institut Andi Sapada. Selain itu, dari segi karakteristik penggunaan e-wallet dapat dilihat mayoritas mahasiswa telah mengadopsi financial technology (fintech) dengan cepat. E-Wallet telah mengubah pola pandang mahasiswa dalam melakukan transaksi keuangan serta mengarah pada perencanaan penggunaan yang positif dalam jangka panjang. Namun, keamanan transaksi dan literasi keuangan tetap menjadi hal yang patut diperhatikan agar e-wallet dapat tetap menjadi alat yang bermanfaat dalam pengelolaan keuangan mahasiswa.
Penyusunan anggaran dan pendekatan berbasis kinerja Anggerwati, A. Indah; Jusnia, Jusnia; Lukman, Siti Diva Syarifah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2351

Abstract

Penelitian ini bertujuan untuk mengetahui proses penyusunan anggaran berbasis kinerja di satuan kerja Politeknik Negeri Ujung Pandang. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kualitatif dengan menggunakan rancangan penelitian deskriptif pendekatan sistematis. Penelitian deskriptif bertujuan untuk memperoleh informasi-informasi mengenai keadaan saat ini, dan melihat kaitan antara variabel-variabel yang ada mengenai Evaluasi Anggaran Berbasis Kinerja di Politeknik Negeri Ujung Pandang. Partisipan dalam penelitian ini terdiri dari pihak kampus Politeknik Negeri Ujung Pandang yang terdiri dari Pembinaan Kemahasiswaan, Pengelolaan Sumber Daya, dan Pelayanan. Pengumpulan data dilakukan melalui wawancara mendalam dan observasi langsung terhadap proses yang terjadi. Hasil penelitian menunjukkan bahwa Politeknik Negeri Ujung Pandang dikatakan telah menerapkan bentuk sederhana dari penganggaran berbasis kinerja (performance based budgeting) dan membuat anggaran berdasarkan skala prioritas serta telah menetapkan indikator kinerja untuk mengukur hasil dari pengeluaran anggaran yang dilakukan dan menggunakan indikator tersebut dalam proses atau mekanisme penyusunan anggaran jadi dapat dikatakan praktek-praktek yang dilakukan dalam penyusunan anggaran berbasis kinerja di Politeknik Negeri Ujung Pandang telah sesuai dengan peraturan-peraturan yang ada.
Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.623

Abstract

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.
Factors Affecting Auditor Performance and Competence : A Systematic Literature Review Matakupan, Suryana Salomi; Zaimar, Fina Ruzika; Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Hidayatullah, Andi Muh Syukur
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21481

Abstract

A Systematic Literature Review (SLR) was conducted to explore the relationship between auditor performance, competency, and audit quality. Of the 86 articles reviewed, the PRISMA flowchart was used to select those relevant and related to the research objectives. Twenty-seven articles discussed auditor performance, auditor capability, and audit quality. Despite extensive research on each of these aspects, gaps remain in understanding how they interact and impact overall audit practice. Factors impacting auditor performance are divided into three categories: internal factors, organizational factors, and environmental factors. Education and training, experience and exposure, and professional development are various factors that impact auditor capability. This performance and competency directly and indirectly impact audit quality. These findings are expected to offer valuable insights for audit practitioners, regulators, and academics, contributing to the improvement of audit practice and strengthening public trust in the audit profession. The importance of a holistic approach to auditor professional development, taking into account workload, competency development, and various other factors, is a key focus. Furthermore, time management and personal emotions also significantly impact auditor performance and capabilities, ultimately affecting audit quality. Keywords:Auditor; Auditor Performance; Auditor Competence; Audit Quality; Systematic Literature Review
Activity Ratio to Measure Performance at PT. Jesry Karya Engenering Makassar City Lukman, Siti Diva Syarifah
Amsir Management Journal Vol 4 No 2 (2024): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i2.267

Abstract

This article analyzes the activity ratio in measuring the performance of PT. Jesry Karya Engenering Makassar. The purpose of this article is to understand the extent to which the company is able to manage and utilize its assets efficiently to support the company’s operational activities. This article uses a quantitative descriptive approach with data collection methods through documentation, specifically utilizing the company’s financial reports (balance sheets and income statements for the 2019-2021 period). The data analysis technique used is by calculating the ratio then the calculation result will be interpreted to conclude the ratio result with the company performance. From the findings, it is found that the performance of PT. Jesry Karya Engenering Makassar as measured by the ratio of accounts receivable turnover, working capital turnover, and asset turnover is still relatively low. However, if measured from the inventory turnover ratio, the performance of PT. Jesry Karya Engenering Makassar is quite high.
Pengaruh Kualitas Pelayanan dan Citra Bank Terhadap Kepuasan Nasabah BNI KCU Parepare Lukman, Siti Diva Syarifah; Nurul Riska Ainun; Syamsuriani
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1041

Abstract

This study aims to determine the effect of service quality and bank image on BNI KCU Parepare customer satisfaction. This research is quantitative research with the analysis technique used is multiple linear regression. The sampling technique used the Slovin method, with a sample taken of 136. The results showed that service quality and bank image had a significant positive effect on BNI KCU Parepare customer satisfaction, both partially and simultaneously.
Co-Authors Ali, RustanA Alimuddin, Firman Aliyah, Nur Andi Indah Anggerwati Andi Sapada, Achmad Faisal Anggerwati, A. Indah Anggerwati, Andi Indah Astuti, Fifi Azis, Resky Quinsa Dwi BEDDU, MEGAWATI Darmawansah, Darmawansah Ekasari, Dhea Hamida Hasan Hartati Hartati Hartati Hidayatullah, Andi Muh Syukur Hudabiah, Diyah Jusnia, Jusnia L, Riska Gebiyanti Matakupan, Suryana Salomi Mulyana Machmud Musdalifah Musdalifah Muslimin, Ulyana Nilam, Nilam Nisrina, Ulfah Laila Nur, Irawati Nurul Riska Ainun Rafika Uksi Rifani, Riza Amalia Riska Riska Riza Amalia Rifani Sari, Eli Delina Sarira, Gracia Rani Sudirman, Irmayanti Syamsuriani Tijjang, Bakhtiar Wahsya, Wahsya Yunisara, Yunisara Yusuf, ST. Nursaadah Zaimar, Fina Ruzika Zulkifli , Zulkifli