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All Journal Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Nurina Saffanah
Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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IMPLEMENTASI FINTECH (E-WALLET) DALAM MENGEMBANGKAN BISNIS BAGI PELAKU UMKM DI KOTA MAKASSAR Nurina Saffanah; Wanda Amir
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.567 KB) | DOI: 10.52300/jemba.v2i1.4322

Abstract

The existence of a digital wallet can improve services in the financial sector, making it easier for consumers to make transactions. In addition, the use of digital wallets by SMEs actors can be a place to promote their products through attractive promo offers on a regular basis, also help SMEs players get an investment opportunity in the digital industry and can be one of the pillars of Indonesia's economic resilience in the future. This study aims to explore the extent of the application of fintech in the form of a digital wallet for SMEs actors in Makassar. The research method used is a quantitative method with a descriptive approach to explain the purpose of the research. The data used in this study is primary data. Where data is collected through the process of filling out questionnaires distributed to SMEs actors in Makassar City. The results of this study indicate that SMEs actors have a positive perception of using digital wallets as an alternative easy payment method, reducing physical contact, increasing sales, as a product promotion event, and reducing operational costs and capital costs.
Locus of Control Moderating the Influence of Budgeting Participation on Managerial Performance Mulyana Machmud; Fyrdha Faradyba Hamzah; Nurfadila Nurfadila; Nurina Saffanah; Alien Akmalia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.354

Abstract

This study intends to investigate the influence of involvement in budgeting on managerial performance and examine if the locus of control variable might operate as a moderating variable to mediate the relationship between budgetary participation and organizational performance. A sample of 56 individuals was collected from eight bank branch offices in Kendari via purposeful sampling, with seven respondents from each branch. The data utilized are primary data gathered through the distribution of questionnaires to all respondents and processed with the assistance of PLS statistical tests. This study reveals that engagement in budgeting has a positive and statistically significant effect on managerial performance. Moreover, the locus of control has a negative but negligibleimpactt on management performance. However, when the locus of control interacts with budgetary participation, it considerably impacts managerial performance. This suggests that the locus of control is suboptimal for tasks other than budgeting, resulting in a decline in the quality of those tasks. An unfavorable work environment can cause it; thus, self-control and the ability of managers or employees to affect the climate are unnecessary. When its activities connect with budgeting activities, it is precise with external effects controlled by a robust internal locus, so different pressures and levels cannot easily affect it. Other moderating variables may impede or enhance budgetary involvement and managerial success. Consequently, future studies might investigate the selection of additional moderating variables.
Apakah Female Directors Dapat Memoderasi Board Effectiveness Index dan Harga Saham Sektor Keuangan? Ani Mahrita; Nurina Saffanah
Jurnal Manajemen Sains dan Organisasi Vol. 3 No. 2 (2022): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v3i2.5352

Abstract

Tujuan - Penelitian ini dilakukan untuk menguji pengaruh board effectiveness index terhadap harga saham sektor keuangan di Bursa Efek indonesia yang dimoderasi oleh female directors. Desain/Methodologi/Pendekatan - Pengumpulan data menggunakan data sekunder berupa laporan keuangan perusahaan. Populasi dalam penelitian ini adalah sebanyak 105 perusahaan periode 2019-2021. Teknik penarikan sampel menggunakan purposive sampling dengan kriteria perusahaan yang aktif melalukan perdagangan saham selama periode penelitian. Jenis data adalah data panel sehingga jumlah observasi adalah sebanyak 252. Analisis data menggunakan Analisis Regersi Sederhana dan Moderated Regression Analysis (MRA) dengan program SPSS. Temuan - Board effectiveness index mendukung stewardship theory bahwa tujuan dewan perusahaan sejalan dengan keinginan para pemegang saham yaitu untuk memaksimalkan kesejahteraan pemegang saham dengan meningkatkan nilai perusahaan. Sedangkan female directors justru mendukung teori glass ceiling bahwa keberadaan wanita dalam dewan direksi akan menurunkan harga saham meskipun board effectiveness index mampu meningkat harga saham sektor keuangan.
THE EFFECT OF OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT IN BANKING COMPANIES Muqmainnah Musma; Hamzah Achmad; Nurina Saffanah
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 2 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v5i2.15560

Abstract

Objectives – This study aims to determine the effect of ownership structure on earnings management in banking companies. Design/Methodology/Approach – The population of this study are banking companies listed on the Indonesian Stock Exchange period 2019-2023. Sampling was carried out using a purposive sampling technique with certain criteria and a sample of 10 banking companies. The data analysis method used in this research is multiple linear regression. Findings – The results of this research show that institutional ownership has a positive and significant effect on earnings management. Managerial ownership has a positive and significant effect on earnings management. Conclusion and Implication – Institutional and managerial ownership has a positive and significant effect on earnings management. Investors who wish to purchase shares should first consider the company information. For companies, it is necessary to provide complete financial information and as a source of information regarding the company's financial condition by external parties as a consideration before making an investment.
Co-Authors Akmalia, Alien Ani Mahrita Fyrdha Faradyba Hamzah Hamzah Achmad Muqmainnah Musma Nurfadila nurfadila Wanda Amir