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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 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 Jurnal Sipakatau Journal of Accounting, Economics, and Business Education J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
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 Public Health Social Sciences Other

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Pelatihan Pengelolaan Dana BOP bagi PAUD Dunakhir, Samirah; Idrus, Mukhammad; Oktaviyah, Nurafni; Zaimar, Fina Ruzika; Dahlan, Lukman
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 7
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

Pengelolaan dana BOP PAUD yang tepat mampu meningkatkan mutu layanan pendidikan. Mitra pada pengabdian ini adalah Gugus 1 PAUD Kecamatan Tamalanrea Kota Makassar. Permasalahan yang dihadapi mitra adalah kurangnya pemahaman dalam menggunakan aplikasi pengeloalaan BOP sehingga menghambat pertanggungjawaban penggunaan BOP. Tujuan dari program kemitraan masyarakat ini adalah mitra mampu meningkatkan pemahaman dalam pengelolaan BOP terutama penggunaan aplikasi sehingga pertanggungjawaban penggunaan dana BOP lebih transparan dan akuntabel. Metode yang digunakan adalah sosialisasi, pelatihan, penerapan teknologi, pendampingan dan evaluasi, serta keberlanjutan program. Hasil pelaksanaan kegiatan menunjukkan bahwa program memberikan dampak positif berupa meningkatnya kapasitas dan kemandirian pengelola PAUD dalam mengelola dana BOP sesuai dengan ketentuan yang berlaku. Program ini juga menumbuhkan kesadaran akan pentingnya tata kelola keuangan yang baik untuk mendukung mutu layanan pendidikan anak usia dini.
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
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 Irwandi Irwandi Isma Wahyuni Ismail, Sri Jasruddin Daud Malago Juan Edward Tandungan Junillah, Andi Luti Latif, Asrianti A. Ma'ruf Aswad Mahmuddin Mahmuddin 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 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 Sukmawati Muhtar Syam, Agus Tahir, Sumiati Warka Syachbrani Warnila, Warnila Wulandasari Yuliana Yuliana Zahrani Rahman, AInun Zaimar, Fina Ruzika