Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan IECON: International Economics and Business Conference
Andi Sulfati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Efektivitas Pengembangan Usaha Mikro Di Indonesia Andi Sulfati
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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

Abstract

Jenis penelitian kualitatif melalui pendekatan fenomenologi, adapun hasil penelitian menunjukkan bahwa pengembangan usaha mikro merupakan basis kekuatan ekonomi suatu Negara, yang bertumpu pada kemandirian ekononi kerakyatan, dimana bahan baku dalam produk tersebut mudah didapatkan dan tergolong murah serta pengelolaannya berbasis kemasyarakatan, Pemberdayaan Industri Kecil yang dilakukan pemerintah bertujuan untuk menumbuhkan dan meningkatkan kemampuan usaha kecil menjadi usaha yang tangguh dan mandiri serta dapat berkembang menjadi usaha menengah dan juga untuk meningkatkan peranan industri kecil dalam pembentukan produk nasional, perluasan kesempatan kerja dan berusaha, meningkatkan ekspor, serta peningkatan dan pemerataan pendapatan untuk mewujudkan dirinya sebagai tulang punggung serta memperkokoh struktur
PENDEKATAN CROWE’S FRAUD PENTAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Nur Azizah Basmar; Andi Sulfati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1362.127 KB) | DOI: 10.31955/mea.v6i3.2391

Abstract

Untuk membantu pihak auditor dalam mendeteksi kecurangan laporan keuangan. The Crowe’s Fraud Pentagon merupakan salah satu teori yang digunakan untuk mendeteksi fraud. The Crowe’s Fraud Pentagon ini adalah pengembangan dari fraud triangle theory dan fraud diamond. The Crowe’s Fraud Pentagon theory yang terdiri dari pressure, opportunity, rationalization, capability dan arrogance. Untuk mengetahui lebih mendetail terkait The Crowe’s Fraud Pentagon theory maka penelitian ini bertujuan untuk menguji pengaruh financial target, financial stability, external pressure, personal financial need, ineffective monitoring, kualitas auditor eksternal, change in auditor, pergantian direksi dan frequent number of CEO’s picture terhadap Kecurangan Laporan Keuangan. Penelitian ini merupakan penelitian yang dilakukan dengan pendekatan kuantitatif dengan jumlah populasi perusahaan jasa transportasi berdasarkan factbook BEI tahun 2019 yaitu 42 perusahaan. Dalam penelitian ini teknik sampling yang digunakan adalah sampling purposive. Berdasarkan kriteria, maka total sampel penelitian ini adalah 30 data laporan keuangan dari 6 perusahaan selama 5 periode (2017-2021). Hasil penelitian menemukan bahwa Financial target, Financial stability, External Pressure dan personal financial need berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan ineffective of monitoring, kualitas auditor eksternal, change in auditor, pergantian direksi, Auditor change dan frequent number of CEO’s picture tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.
Disclosure of Islamic Social Reporting (ISR) through leverage, profitability and company size Rahmawati.S; Andi Sulfati; Asbi Amin
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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

Abstract

The goal of this research is to find out how Islamic banks that were registered with the Financial Services Authority (OJK) between 2020 and 2023 disclosed their Islamic social reporting (ISR), taking into account factors including leverage, profitability, and company size. Gathering information using a purposive sample method based on secondary sources such as financial and sustainability reports found on each bank's website. There were thirteen observations in the population and thirty-six in the sample, all of which pertain to Islamic banks that were registered with the Financial Services Authority (OJK) in 2020 and 2023. Multiple linear regression and hypothesis testing are the tools of choice for this investigation. This study found that Islamic Social Reporting (ISR) Disclosure is positively affected by leverage, but unaffected by profitability. Another favorable effect of company size on ISR Disclosure was shown to be statistically significant.
The Effect Of Islamic Banking Financial Ratio On The Financial Performance Yuwana Wangsa Putri Iskandar; Andi Sulfati; Asbi Amin
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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

Abstract

This study explores the impact of Net Operating Margin (NOM), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR) on the financial performance of Islamic banks listed under the Financial Services Authority (OJK) from 2018 to 2023. Using secondary data obtained from financial reports available on the banks' official websites, the study employed a purposive sampling method. The population consisted of Islamic banks registered with OJK during the study period, narrowing down to 6 banks with 36 observations as the final sample. Data analysis utilized multiple linear regression to examine the relationships between the variables, accompanied by hypothesis testing to determine their statistical significance. The findings indicate that NOM and BOPO did not show a significant influence on the financial performance of the sampled Islamic banks. However, NPF and CAR demonstrated a substantial and statistically significant impact. These results underscore the importance of managing credit risk and maintaining adequate capital reserves to ensure financial stability and performance in Islamic banking. This study provides valuable insights for policymakers and bank managers to focus on strengthening risk management practices and capital adequacy to sustain and enhance the financial health of Islamic banking institutions in Indonesia.
Pelatihan Kemampuan Berbahasa Bugis di Kalangan Warga Malaysia Keturunan Bugis di Johor- Malaysia Mappamiring, Mappamiring; Yana Fajriah; Muh. Syafruddin; Sitti Mispa; Andi Sulfati; Eldi; Susiana Muchtar; Tenri Ola; Magdalena Supranda; Dahniyar Daud
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.2296

Abstract

Pelatihan ini bertujuan untuk melestarikan dan mengembangkan kemampuan berbahasa Bugis di kalangan masyarakat Malaysia keturunan Bugis, khususnya yang berdomisili di Johor. Kegiatan ini merupakan program kerja sama antara STIEM Bongaya Makassar, Universiti Teknologi Malaysia (UTM) dan Persatuan Bugis Sedunia-Johor. Kegiatan ini dilaksanakan pada tanggal 18 Juli 2024 bertempat di Muzium Rumah Bugis-Pontian, Johor. Jumlah peserta pelatihan sebanyak 35 peserta yang merupakan warga Malaysia keturunan bugis yang berdomisili di Johor. Metode pembelajaran yang interaktif dan menyenangkan, peserta diajak untuk mempelajari kosakata, tata bahasa, dan budaya Bugis. Dengan meningkatkan kemampuan berbahasa Bugis, peserta diharapkan dapat berperan aktif dalam menjaga kelangsungan tradisi lisan dan memperkuat identitas budaya Bugis. Selain itu, pelatihan ini juga bertujuan untuk mempererat tali silaturahmi antar sesama keturunan Bugis serta menumbuhkan rasa bangga terhadap identitas budaya Bugis. Dari hasil kegiatan pelatihan ini di harapkan pemahaman dan pengetahuan warga Malaysia keturunan bugis meningkat dan selanjutnya diharapkan para peserta dapat mempraktekkan penggunaan bahasa bugis dalam kesehariannya untuk melestarikan bahasa bugis di Malaysia
Warung UMKM : Sarana Mengembangakan Jiwa Enterpreneur di Kalangan Remaja di Desa Sanrobone, Takalar Herman Sjahruddin; Muh. Irfai Sohilaw; Hardiani Hardiani; Zulkarnain Basir; Andi Sulfati; Khaeril Khaeril; Elyas Albar; Heslina Heslina
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 3 (2025): Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i3.1693

Abstract

This community service aims to foster and develop an entrepreneurial spirit among teenagers in Sanrobone Village, Takalar, through the optimization of Micro, Small, and Medium Enterprises (MSMEs) based on local potential. Teenagers are identified as strategic assets that need to be empowered for economic independence and job creation. The method of implementing this activity adopts a participatory and educational-practical approach, including the preparation stage, implementation of training and mentoring, and monitoring and evaluation. A total of 35 teenagers from Sanrobone Village were actively involved in a series of basic entrepreneurship training, identification of local business opportunities, technical production skills workshops, and simple digital marketing. The results of the activity showed a significant increase in teenagers' understanding of the concept of entrepreneurship from just selling to creating value. They succeeded in identifying 15 potential business ideas from local resources and 20 teenagers were able to produce product prototypes from these ideas. In addition, the initiative to form five micro-business groups initiated by teenagers is clear evidence of the growth of motivation and collaboration. In conclusion, this program is effective in laying a strong foundation for the development of a youth entrepreneurship ecosystem in Sanrobone Village, which is supported by the potential of natural resources and the enthusiasm of the participants. It is recommended that there be ongoing mentoring, facilitation of access to micro-capital, strengthening of networks, and integration of entrepreneurship curriculum in schools to ensure the sustainability and long-term impact of the program.
Co-Authors Asbi Amin Dahniyar Daud eldi Elyas Albar Hardiani Hardiani Heslina Heslina Khaeril Khaeril Magdalena Supranda Mappamiring Mappamiring Muh. Irfai Sohilaw Muh. Syafruddin Nur Azizah Basmar Rahmawati.S Sitti Mispa Sjahruddin, Herman Susiana Muchtar Tenri Ola Yana Fajriah Yuwana Wangsa Putri Iskandar Zulkarnain Basir