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All Journal Journal of Economic, Bussines and Accounting (COSTING) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Pengabdian Kepada Masyarakat International Journal of Education Management and Religion Journal of Economics and Management Technologies
Fitriani Fitriani
STIE Nusantara Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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SUKUK ISSUANCE AND COMPANY FINANCIAL PERFORMANCE IN 2018-2022 Nurlia Nurlia; Fitriani Fitriani; Irma Maria Dulame; Klemens Mere; Anindita Evelyn Jessica Putri
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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

Abstract

Sukuk issuance by an entity, where sukuk as a debt instrument is a financing option for companies, has a relationship with the entity's financial performance. The goal of this research is to see if sukuk issuance has an effect on financial performance in 13 companies from various industries that issued sukuk between 2018 and 2022. The SPSS software is used in this study to perform a simple linear regression method. The issuance of sukuk has no discernible impact on the company's financial performance as measured by Return on Assets, according to the findings (ROA)
Pengaruh Inventarisasi Aset dan Legal Aset Terhadap Optimalisasi Aset: Literature Review Manajemen Keuangan Ratih Kusumastuti; I Ketut Kusuma Wijaya; Sarni Handayani Puspita Sari; Fitriani Fitriani; Klemens Mere
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6591

Abstract

Every business needs to know which assets can still be managed and which ones need to be replaced. The purpose of this study is to analyze the effect of asset inventory and legal assets on asset optimization. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or studies presented in scientific articles. All articles used are sourced from the electronic data literacy search engine Mendeley and Google Scholar.The results showed (1) Asset inventory affects asset optimization. (2) Legal assets affect asset optimization. Keywords: Asset inventory; legal asset; asset optimization
PENTINGNYA PERENCANAAN KEUANGAN BAGI GENERASI MUDA UNTUK MASA DEPAN YANG LEBIH BAIK Fitriani Fitriani; Delfian Zaman; Muhammad Azizi; Hadi Ismanto; Silviana Pebruary
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.38317

Abstract

Perencanaan keuangan merupakan aspek penting dalam mencapai kesejahteraan finansial jangka panjang, terutama bagi generasi muda yang akan menghadapi tantangan ekonomi yang semakin kompleks. Generasi muda perlu memiliki pemahaman yang baik mengenai cara mengelola keuangan pribadi agar dapat mempersiapkan masa depan yang lebih baik. Artikel ini bertujuan untuk mengkaji pentingnya perencanaan keuangan bagi generasi muda dengan fokus pada pengelolaan pendapatan, pengeluaran, tabungan, dan investasi. Berdasarkan studi literatur terkini, generasi muda sering kali mengabaikan perencanaan keuangan karena kurangnya pengetahuan atau pemahaman yang mendalam mengenai manfaat jangka panjang dari pengelolaan keuangan yang baik. Oleh karena itu, penting untuk meningkatkan literasi keuangan melalui pendidikan dan penyuluhan, serta membangun kebiasaan menabung dan berinvestasi sejak dini. Artikel ini juga membahas berbagai strategi dan alat perencanaan keuangan yang dapat membantu generasi muda dalam mencapai tujuan finansial mereka. Dengan perencanaan keuangan yang baik, generasi muda diharapkan dapat menghindari masalah keuangan di masa depan dan meraih stabilitas finansial yang lebih baik.
Strategic Human Resource Development And Digital Leadership Toward Employee Performance In Smart Organizations Muh. Anugrah Prabowo Putra; Fitriani; Achmad Ridha
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1359

Abstract

This study investigates the influence of Strategic Human Resource Development (SHRD) and Digital Leadership (DL) on Employee Performance (EP) within the context of smart organizations in Makassar City, Indonesia. The study responds to the accelerating digital transformation that requires organizations to strengthen both human capital strategies and leadership competencies. Using a quantitative explanatory design, data were collected from 150 employees and line managers across financial services, digital marketing, and telecommunication sectors through a structured questionnaire using a seven-point Likert scale. The data were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The measurement model showed satisfactory reliability and validity (CR > 0.80; AVE > 0.50), while the structural model revealed that both SHRD (β = 0.61; p < 0.001) and DL (β = 0.21; p < 0.01) significantly influence employee performance, explaining 58.2% of its variance (R² = 0.582). These results indicate that strategic HRD serves as a stronger and more direct predictor of performance, while digital leadership functions as a contextual enabler fostering innovation and adaptability. Theoretically, the study extends the Resource-Based View and Dynamic Capability Theory, demonstrating that performance in smart organizations is achieved through the synergy between structured human development and visionary leadership. Practically, it emphasizes that sustainable digital transformation in emerging economies must begin with strategic human transformation. Future research should explore mediating variables such as engagement or digital culture to enrich the conceptual framework of digital HRD.
Sustainable Event Management sebagai Strategi Pemberdayaan Event Organizer Lokal di Kota Makassar Achmad Ridha; Leny Yuliana; Muh. Anugrah Prabowo Putra; Lidya Anastasya; Fitriani
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 6 (2025): Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jpkm.v1i6.1624

Abstract

Penerapan prinsip Sustainable Event Management (SEM) semakin penting di tengah meningkatnya kesadaran akan dampak lingkungan, sosial, dan ekonomi dari penyelenggaraan acara. Di Kota Makassar, pelaku Event Organizer (EO) lokal menunjukkan antusiasme terhadap konsep ini, namun masih menghadapi keterbatasan pengetahuan dan panduan praktis. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas EO lokal melalui pendekatan partisipatif-edukatif berupa penyampaian materi interaktif, diskusi kelompok, dan pendampingan teknis. Evaluasi dilakukan dengan pre-test dan post-test, formulir refleksi, serta observasi partisipatif. Hasil menunjukkan peningkatan skor pemahaman dari 58,2 menjadi 79,3 serta komitmen peserta dalam menerapkan prinsip SEM. Kegiatan ini tidak hanya memperluas wawasan, tetapi juga mendorong perubahan sikap dan kolaborasi antar pelaku industri event. Hasil ini menunjukkan bahwa pendekatan edukatif berbasis partisipasi efektif dalam membangun kesadaran dan mendorong praktik keberlanjutan yang kontekstual. Kata kunci : Sustainable Event Management, pemberdayaan komunitas, Event Organizer, pendekatan partisipatif.
DIGITAL WALLET USAGE AND ITS INFLUENCE ON PERSONAL FINANCIAL PLANNING AMONG MILLENNIALS PA Andiena Nindya Putri; Irdawati Irdawati; Billy Dewantara; Upik Djaniar; Fitriani Fitriani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nncfqc88

Abstract

Millennials are considered the most tech-savvy generation, having grown up in an era characterized by rapid technological evolution and internet proliferation. This familiarity with digital interfaces has naturally extended into their financial behaviors, including their preferences for digital payment systems. The objective of this research is to analyze the usage of digital wallets and their influence on personal financial planning among millennials. This study adopts a systematic literature review (SLR) approach to comprehensively analyze and synthesize prior studies regarding the use of digital wallets and their influence on personal financial planning among millennials. This literature review has explored the relationship between digital wallet usage and personal financial planning among millennials, a generation characterized by high digital literacy and growing financial independence.
Reconstructing Brand Meaning in a Local Community: A Study of Brand Glocalization in Sidrap Regency Achmad Ridha; Leny Yuliana; Fitriani; Lidya Anastasya; Ayzhary Nuhril Muthmainnah N
Journal of Economics and Management Technologies Vol. 2 No. 2 (2026): Journal of Economics and Management Technologies
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jemtech.v2i2.22

Abstract

Objectives: This study examines how the global streetwear brand Volcom has been reconstructed as a marker of cross-generational, collective identity within Sidrap Regency, South Sulawesi, Indonesia. It investigates the local meanings attached to the brand, the grassroots mechanisms driving this reconstruction, and the reasons behind its extension into non-commercial display practices. Methods: Using a qualitative case study design bounded by the phenomenon rather than a fixed location, the study draws on in-depth interviews with five purposively selected key informants across four groups (young consumers, adult consumers, community figures, and local retailers), supplemented by netnographic observation of public social media content and contextual field observation. Data were analyzed using thematic analysis. Results: Findings reveal that Volcom's original association with Californian subculture has undergone de-subculturalization, being re-signified as a symbol of regional solidarity and kinship. This reconstruction is sustained through intergenerational transmission, the curatorial role of local retailers, and social media amplification such as the "Jambul Volcom" trend. Community members further extend the brand's logo into non-commercial spaces, including vehicles and household décor, distinguishing between commercial and cultural authenticity as they do so. Research Implications: The study extends meaning transfer, glocalization, brand community, and extended self theories by demonstrating that brand meaning reconstruction can occur as an emergent, community-driven process that is spatially concentrated rather than geographically dispersed. It offers brand managers insight into how organic, grassroots brand equity can form independently of formal marketing strategy.
Co-Authors Achmad Ridha Anindita Evelyn Jessica Putri Ayzhary Nuhril Muthmainnah N BillY Dewantara Delfian Zaman Hadi Ismanto I KETUT KUSUMA WIJAYA Irdawati Irdawati Irma Maria Dulame Klemens Mere Leny Yuliana Lidya Anastasya Lidya Anastasya Muh Anugrah Prabowo Putra Muhammad Azizi Nurlia Nurlia PA Andiena Nindya Putri Ratih Kusumastuti Sarni Handayani Puspita Sari Silviana Pebruary Upik Djaniar