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All Journal Jurnal Akuntansi Indonesia Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business YUME : Journal of Management (JRAMB) Jurnal Riset Akuntansi Mercu Buana JEKPEND Jurnal Ekonomi dan Pendidikan Mattawang: Jurnal Pengabdian Masyarakat Jurnal Dedikasi Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Iqtisaduna Seminar Nasional Pengabdian Kepada Masyarakat Journal of Comprehensive Science BanKu: Jurnal Perbankan dan Keuangan INOVASI: Jurnal Hasil Pengabdian Masyarakat Jurnal Pemantik Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal Journal of Accounting, Economics, and Business Education J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Sipakatau
Nurafni Oktaviyah
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Hamzah, Hajrah; Oktaviyah, Nurafni; Reskiyawati, Siti Nur; Hidayatullah, Andi Muh. Syukur
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 8, No 2 (2025): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v8i2.76706

Abstract

The purpose of this study is to investigate how the keuangan kinerja of companies that manufacture food and beverages and are listed on the Indonesian Stock Exchange (BEI) is affected when economic, environmental, and social factors are taken into consideration in a long-term report. This analysis highlights both the individual and the interconnected effects of the many components. While Return on Assets (ROA) is used as a dependent variable to assess financial performance, Indeks Pengungkapan Laporan Keberlanjutan (SRDI) is used as an independent variable to determine the level of pengungkapan keberlanjutan. Purposeful sampling is used to choose 13 businesses, covering the years 2021–2023. The documentation process is used to gather data, and analysis is done using the koefisien determinasi (R2), berganda line regression, uji t, uji F, and uji asumsi klasik. The findings show that financial performance is significantly and favorably impacted by disclosures about economic and environmental performance taken separately. Furthermore, when the three sustainability dimensions are tested simultaneously, the findings reveal a significant collective impact on financial outcomes, accounting for 65.5% of the variation in ROA. These findings suggest that sustainability disclosure serves as an effective strategy to enhance a company's financial performance while reinforcing accountability toward stakeholders.
Empowerment of Geddongnge Youth Group through the Development of IoT-Based Rooster Farming Riyandirga Ariyansyah Putra Helmy, Ahnaf; Asnur, Moeh. Kay Muddin; Nurafni Oktaviyah; Rahman, Mohammad Junaedy
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4420

Abstract

The rooster farming business in Geddongnge Village, Parepare City, holds significant economic potential, yet its growth is hampered by reliance on traditional coops and minimal monitoring management, frequently leading to high livestock mortality rates. This community engagement program zeroes in on boosting farmer productivity through innovative technology. The primary goal is to revitalize coops with a durable, modern, healthy design and implement an Internet of Things (IoT)-based monitoring system. We employed a participatory approach, which included socialization, comprehensive training, technology implementation, and ongoing mentorship. The practical solutions involved constructing galvanized iron coops with thermal insulation, installing cross-ventilation with an exhaust fan, and setting up temperature/humidity sensors and CCTV. The results demonstrate a potential for reduced livestock mortality, evidenced by the visibly healthier and improved condition of the roosters, marked by increased responsiveness and activity according to partner reports. This program successfully establishes an efficient and sustainable farming model.
Analysis of the Effect of Dividend Policy on Stock Price Fluctuations (Case Study: PT Sekar Laut Tbk on the Indonesia Stock Exchange) Ryketeng, Masdar; Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

ABSTRACTThe purpose of this writing is to anaIyze the effect of dividend poIicy on the correction of PT. Sekar Laut Tbk on the Indonesian stock market. The data used in this research covers the three year period 2019-2021. The method of anaIysis is simpIe Iinear regression, which determines the reIationship between the dividend per share (X) and the stock price (Y). The research resuIts show that there is a positive reIationship between dividend per share and PT. Sekar Iaut company's share price. However, anaIysis of the correIation coefficient (r) obtained at 0.46 indicates a weak or even insignificant reIationship between stock dividends and changes in stock prices. In addition, the resuIts of the anaIysis aIso show that the dividend poIicy onIy affects the voIatiIity of stock prices by 21.16%, whiIe other factors such as economic conditions, poIiticaI stabiIity, banking poIicies, bank interest rates and exchange rates infIuence it. 78.84%. This research iIIustrates that the dividend poIicy of PT. Sekar Laut Tbk has no significant effect on stock prices. Other externaI factors aIso pIay an important roIe in stock price movements. This study can be a basis for companies in considering dividend poIicies according to market situations and externaI factors that affect stock prices Keywords:  Dividend PoIicy, FIuctuations, Stock Prices, and the Indonesian Stock Exchange ABSTRAKTujuan dari penuIisan ini adaIah untuk menganaIisis pengaruh kebijakan dividen terhadap koreksi harga saham PT. Sekar Laut Tbk di pasar saham Indonesia. Data yang digunakan daIam peneIitian ini mencakup periode tiga tahun 2019-2021. Metode anaIisisnya adaIah regresi Iinier sederhana, yang menentukan hubungan antara dividen per saham (X) dan harga saham (Y). HasiI peneIitian menunjukkan bahwa terdapat hubungan positif antara dividend per share dengan PT. Harga saham perusahaan Sekar Laut. Namun, anaIisis koefisien koreIasi (r) yang diperoIeh sebesar 0,46 menunjukkan hubungan yang Iemah atau bahkan tidak signifikan antara dividen saham dan perubahan harga saham. SeIain itu, hasiI anaIisis juga menunjukkan bahwa kebijakan dividen hanya mempengaruhi voIatiIitas harga saham sebesar 21,16%, sedangkan faktor Iain seperti kondisi ekonomi, stabiIitas poIitik, kebijakan perbankan, suku bunga bank dan niIai tukar mempengaruhinya. 78,84%. PeneIitian ini memberikan gambaran bahwa kebijakan dividen PT. Sekar Laut Tbk tidak berpengaruh signifikan terhadap harga saham. Faktor eksternaI Iainnya juga berperan penting daIam pergerakan harga saham. Studi ini dapat menjadi dasar bagi perusahaan daIam mempertimbangkan kebijakan dividen sesuai dengan situasi pasar dan faktor eksternaI yang mempengaruhi harga saham. Kata Kunci : Kebijakan Dividen, FIuktuasi, Harga saham, dan Bursa Efek Indonesia
Digital Technology Integration in Management Accounting: A Literature Review of Challenges and Opportunities Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

The development of digital technology has driven significant transformations in management accounting practices. Technologies such as big data analytics, artificial intelligence (AI), robotic process automation (RPA), cloud computing, the Internet of Things (IoT), and blockchain have transformed the way organizations collect, process, and analyze information for decision-making. This literature review aims to identify forms of digital technology integration in management accounting, analyze the resulting opportunities, and examine the challenges faced by organizations. Using a narrative literature review method based on publications from 2018–2025, this study finds that digital technology contributes significantly to improving information quality, business process efficiency, and enhancing the strategic role of management accountants. However, significant challenges remain, such as limited human resource competency, investment costs, organizational resistance, data security issues, and the lack of standardized standards. This study provides direction for further research and recommendations for companies developing digital-based management accounting systems.
Implementation Of Triplex Raw Material Inventory Control In The Fine Arts Gallery Oktaviyah, Nurafni; Ryketeng, Masdar
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

ABSTRACT Abstract. Fine Arts Gallery has planned the supply of raw materials using only estimates, without proper planning, so the problem that the company always faces is that the costs incurred both for buying raw materials and storage costs are still very high. The type of data in this study uses qualitative data, namely data that is not in the form of numbers, such as information about the history of the company's establishment and quantitative data, namely data in the form of numbers, including data on the amount of raw material requirements in 2020, and data on ordering costs in 2020 Based on research conducted at the Fine Arts Gallery using the EOQ method, the most economical number of raw material purchases is 21 units with an order frequency of 24 times in one year with a total order cost in a year of IDR 3,552,000, the optimal total inventory cost is amounting to Rp 3,727,500, and a year's total inventory cost of Rp 7,279,500. Keywords: economic quantities, raw materials, supplies Abstrak. Fine Arts Gallery melakukan perencanan persediaan bahan baku hanya menggunakan perkiraan, tanpa adanya perencanaan yang tepat, sehingga masalah yang selalu dihadapi oleh perusahaan tersebut adalah biaya yang dikeluarkan baik untuk membeli bahan baku maupun biaya penyimpanan masih sangat tinggi. Jenis data dalam penelitian ini menggunakan data kualitatif yaitu data yang tidak berupa angka, seperti informasi tentang sejarah berdirinya perusahaan dan data kuantitatif yaitu data yang berupa angka-angka, meliputi seperti data jumlah kebutuhan bahan baku pada tahun 2020 dan data biaya pemesanan pada tahun 2020. Berdasarkan penelitian yang dilakukan pada Fine Arts Gallery dengan menggunakan metode EOQ jumlah pembelian bahan baku yang paling ekonomis adalah 21 unit dengan frekuensi pemesanan sebanyak 24 kali pemesanan dalam satu tahun dengan total biaya pesanan dalam setahun Rp 3.552.000, Total biaya persediaan yang optimal adalah sebesar Rp 3.727.500, dan total biaya persediaan setahun sebesar Rp 7.279.500. Kata kunci: Bahan baku, persediaan, kuantitas ekonomi
Analisis Tingkat Kesehatan Bank dengan Menggunakan Metode RGEC (Risk Profile, Good Corporate Governance, Earning & Capital) pada PT Bank Sulselbar Tahun 2021-2023 Wardani, Riska; Nuraisyiah, Nuraisyiah; Oktaviyah, Nurafni
BanKu: Jurnal Perbankan dan Keuangan Vol 6, No 1 (2025): Volume 6, Nomor 1, Februari 2025
Publisher : Program Studi Perbankan dan Keuangan Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/banku.v6i1.16897

Abstract

This study aims to analyze the health level of PT Bank Sulselbar in 2021-2023. This study uses a single variable, namely the bank's health level which is measured using the RGEC method. Data collection techniques are carried out through documentation, by collecting data from the bank's official website and other trusted sources. Data analysis is carried out using a quantitative descriptive approach through the calculation and interpretation of financial ratios according to the standards set by Bank Indonesia. The results of this study indicate that the composite rating obtained by PT Bank Sulselbar in 2021 was 84% with a rating of 2 (healthy), in 2022 it was 80% with a rating of 2 (healthy), and in 2023 it was 80% with a rating of 2 (healthy), reflecting the condition of the bank which is generally healthy so that it is considered capable of facing significant negative impacts from changes in business conditions and other external factors.
Strengthening Financial Stability through Cash Control Training for MSMEs Managers in the Automotive Service Sector Nurjanna, Nurjanna; Latif, Asrianti A.; Sirajuddin, Suharti; Idris, Hariany; Oktaviyah, Nurafni
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 4 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2524

Abstract

Cash control is a crucial aspect of financial management for micro, small, and medium enterprises (MSMEs), which often face challenges in maintaining liquidity stability and operational efficiency. This study aims to analyze the implementation of cash control systems in MSMEs and their impact on business sustainability. The method used is qualitative descriptive with a case study approach conducted on several MSMEs in the trade and service sectors. The results show that most MSMEs have not adequately implemented cash control systems, particularly in daily transaction recording, segregation of financial functions, and the use of cash budgets. As a result, MSMEs are at risk of experiencing operational fund shortages and difficulties in making financial decisions. This study recommends the need for education and assistance for MSME actors in implementing simple yet effective cash control systems to enhance business sustainability and competitiveness.
Co-Authors Agus Agus Agus Syam Akbar, Wina Ayudia Amalia Karim, Resky Andika Isma Anisa Anisa Anisatun Humayrah Rais Anwar, Azwar Asmayanti Asmayanti ASMAYANTI, ASMAYANTI Asnur, Moeh. Kay Muddin Asrul, Sitti Marwah Aulia, Indika Nurul Azwar Anwar Bahar, Nurfadjriani Bahri, Nur Alim Dahlan, Lukman Delima Nur Della Fadhilatunisa Diah Kartika Melandari Diandra Syahrani Irfan Dunakhir, Samirah Fadya Hardin Fajriani, Miftha Fitria, Suci Fitriza Rahma Gifari, Nur Rahmat Hajrah Hamzah Hamid, Muhammad Farhan Hamzah, Hajrah Hariany Idris Hasan, Nur Anisa Hasni Herman, Nabila Tryana Putri Hidayatullah, Andi Muh. Syukur Irwandi Irwandi Isma Wahyuni Ismail, Sri Jasruddin Daud Malago Juan Edward Tandungan Junillah, Andi Luti Latif, Asrianti A. Ma'ruf Aswad Masnawaty Sangkala Mohammad Junaedy Rahman, Mohammad Junaedy Muhammad Jufri Muhammad Jufri Mukarramah, Hilwiatul Mukhammad Idrus Mulyadi, Musdalifah Musdalifah Mulyadi Muslimah Mutiara Mutiara Nur Afiah Nur Anisa Hasan Nur Fadilah Nur Hikmah Nur Zazlin Nuraisyiah, Nuraisyiah Nurfadilah Al-Mukarramah Hafil Nurjanna Nurjanna Oky Nur Pratiwi Johansyah Paramita, Ahsani Putri Ainun Ilmah Putri, Novita Rahma, Fitriza Ramadhani, Febrina Nur Regina Rerung, Oktaviani Intan Reski Gaka Reskiyawati, Siti Nur Rifda Faida Riyandirga Ariyansyah Putra Helmy, Ahnaf Rizka Emradini Ryketeng, Masdar Salsabila Putri Samsinar Samsinar Samsinar Samsir, Andi Setiawansyah, Muh Hendra Siradjuddin, Suharti Siti Nuraeni, Siti Sudarmi Sudarmi Sudarmi Sudarmi Suharti Sirajuddin, Suharti Sukmawati Muhtar Syam, Agus Tahir, Sumiati Wardani, Riska Warka Syachbrani Warnila, Warnila Wulandasari Yuliana Yuliana Zahrani Rahman, AInun Zaimar, Fina Ruzika