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All Journal Abdi Masyarakat Banco: Jurnal Manajemen dan Perbankan Syariah Pharmaceutical Sciences and Research (PSR) Economos : Jurnal Ekonomi dan Bisnis Jurnal Kefarmasian Indonesia Islamic Financial And Accounting Review
Rini Purnamasari, Rini
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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The Effectiveness of Clinical Pharmacist Intervention in Reducing Drug Related Problems of Childhood Acute Lymphoblastic Leukemia Patient in Tangerang District General Hospital, Indonesia Budiastuti, Rizky Farmasita; Radji, Maksum; Purnamasari, Rini
Pharmaceutical Sciences and Research Vol. 6, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study aimed to evaluate the clinical pharmacist interventions in reducing drug-related problems (DRPs) in childhood acute lymphoblastic leukemia (ALL) patients in the Tangerang District General Hospital, Banten, Indonesia. This study used a prospective analysis of patients with a pre-post design between January-March 2017. The Pharmaceutical Care Network Europe (PCNE) (V6.2) pre-post study system was used to identify the DRPs of 138 patients. The Pharmacist interventions were addressed to physicians, patients, and other health professions to determine the effectiveness of pharmacist interventions before and after the intervention. The number of identified DRPs was 177 problems and the identified types of DRP was 164 types. The pharmacist interventions significantly decreased the DRPs from 177 to 10 DRPs (p < 0.05) and type of DRPs from 164 to 10 types of DRPs (p < 0.05). Risk factors for nutritional status, type of ALL, comorbidities, number of drug items, and type of treatments did not significantly affect (p > 0.05) to the decreased of the number and type of DRPs. Clinical pharmacist interventions able to reduce the number and type of DRPs and can improve treatment outcomes in childhood ALL.
Audit Digitalization: A Transformation In Big Data Management Muslimin, Muh. Fahri; Purnamasari, Rini; Nur , Sri Wahyuni
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i2.3199

Abstract

Governments and businesses around the world are currently undergoing an unprecedentedtransformation, particularly with the widespread adoption of digital technologies. Thistransformation has compelled organizations to redesign their business models, utilize digitaltools to enhance operational efficiency, capture new markets, and create innovations thatstrengthen competitiveness. In this context, digital transformation is not only changing howcompanies operate but also affecting the entire scope of work, including in the fields ofaccounting and auditing. Technologies such as Big Data, the Internet of Things (IoT), and CloudComputing have enabled accounting and auditing processes to become more efficient and haveassisted in managing complex data. Digitalization in auditing, in particular, provides ease inmanaging big data and enhances the reliability and efficiency of audits. However, thistransformation also brings challenges, especially in terms of the efficiency and effectiveness ofIT audit processes. This article explores the impact of digital transformation on the quality ofaudit work, the role of digitalization in big data management, and the process of implementingdigital audit. The findings of this study indicate that digital transformation presents newopportunities and challenges in auditing, requiring auditors to adjust and enhance theircompetencies.
Assistance in Preparing Islamic Boarding School-Based Financial Reports Based on Psak No. 45 Parepare City Scope Rismala, Rismala; Purnamasari, Rini
Abdi Masyarakat Vol 6, No 1 (2024): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v6i1.6884

Abstract

Islamic boarding schools have an important role in their development. not only in Parepare, but also throughout Indonesia and even in other Muslim countries. Islamic boarding schools are non-profit organizations because Islamic boarding schools are institutions that do not aim to make a profit for individuals or their managers. However, preparing Islamic boarding school financial reports is a form of managerial responsibility to interested parties, so the resulting reporting must be accountable and free from misstatement. The method used is a descriptive qualitative approach where we will hold meetings with Islamic boarding school foundation managers and will focus on financial reporting by providing assistance, discussions and questions and answers. The result of this service is that the financial reports of Islamic boarding schools in the Parepare City area have not fully adopted an accounting system that is in line with the Islamic Boarding School Accounting Guidelines. Currently, the reports submitted are limited to cash inflows and outflows, so Islamic Boarding School Accounting Guidelines are needed to provide non-binding, but supportive, direction in preparing financial reports.
Syariah-Compliant Fintech in Banking: Bridging Financial Gaps in Indonesia and the Philippines Purnamasari, Rini; Rismala; Ibrahim, Hasmiene Diocolano
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 6 No 2 (2024): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v6i2.9512

Abstract

Purpose – This study aims to explore the role of Sharia-compliant Fintech in addressing financial and cultural gaps in Indonesia and the Philippines Method – Utilizing a mixed-methods approach, the research integrates qualitative interviews and focus group discussions with quantitative surveys analyzed using Structural Equation Modeling (SEM) Findings – The findings reveal that Indonesia’s advanced regulatory framework and market maturity enable robust adoption of Sharia-compliant Fintech, enhancing financial inclusion for underserved communities. In contrast, the Philippines, particularly the BARMM region, demonstrates untapped potential hindered by limited infrastructure and regulatory gaps. Practical implications – Practical implications include the need for policymakers to develop comprehensive regulations, financial institutions to build trust, and technology innovators to design culturally aligned solutions Originality/value – comparative analysis of Sharia-compliant Fintech adoption in two socio-religiously distinct countries, providing actionable insights for scaling culturally sensitive financial technologies across Southeast Asia
ANALYSIS OF PROFIT MARGIN IN MURABAHAH FINANCING AT BMT FAUZAN AZHIIMA, PAREPARE CITY S, Mirna; Damirah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i1.5448

Abstract

This study aims to determine the form of a murabahah financing contract at BMT Fauzan Azhiima Parepare city, determining the profit margin on murabahah financing and calculating the profit margin on murabahah financing at BMT Fauzan Azhiima Parepare city. This research is a quantitative descriptive model with case studies. This research describes the form of a murabahah contract , determining the margin of a murabahah contract and calculating the financing of a murabahah contract in 2015, 2016, 2017, 2018, 2019 and 2020 The results of this study indicate that (1) The form of the murabahah contract at BMT Fauzan Azhiima, Parepare City uses predetermined stages (2) Determination of the profit margin is seen from the financing proposed by the customer and the result of the agreement between the customer and BMT Fauzan Azhiima, Parepare City. (3) The calculation of the profit margin on murabahah financing illustrates the condition of the BMT when measured by the net profit margin ratio, which has fluctuated , namely in 2015 in very good condition, in 2016 in very good condition, in 2017 in very poor condition, in 2018 in the situation is very lacking, in 2019 it is sufficient, and in 2020 it is in very good condition.
THE INFLUENCE OF MARKET RATIO ON CUMULATIVE ABNORMAL RETURNS IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Mutiah, Miftahul; Andi Ayu Frihatni; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10606

Abstract

This research was conducted to test whether there is an influence of earnings per share and price earnings ratio on the Cumulative Abnormal Return of 14 companies listed on the Jakarta Islamic index during 2020-2022. This research uses field research, this research uses quantitative research methods. The approach used in this research is an associative approach which aims to determine the relationship between two or more variables. With data collection techniques in the form of documentation using primary data sourced from secondary data, and processing using E-Eviws 12 (X64). There is a statistical analysis technique with 14 companies selected using the purposive sampling method registered in the Jakarta Islamic Index during 2020-2022. The research results obtained show 1) Earning Per Share has no positive influence and is not significant on Cumulative Abnormal Return. This is proven by the t-test carried out, where a value of 0.9314 > 0.05 was obtained, so it can be concluded that H1 is rejected. 2) Price Earning Ratio has no positive influence and is not significant on the Cumulative Abnormal Return value. This is proven by the t-test carried out, where a value of 0.9287 > 0.05 was obtained, so it can be concluded that H2 is rejected. 3) Simultaneously Earning Per Share and Price Earning Ratio do not have a positive and insignificant influence on Cumulative Abnormal Return which has been proven from the F-Test results where a value of 0.986304 > 0.05 is obtained, so it can be concluded that H4 is rejected.
THE INFLUENCE OF FINANCIAL LITERACY AND LIFESTYLE ON FINANCIAL MANAGEMENT BEHAVIOR OF CAREER WOMEN IN PITU RIAWA DISTRICT Rahmayanti, Riska; Rukiah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10656

Abstract

In the era of globalization and rapid technological development, career women are faced with various challenges in managing their personal finances. Financial Literacy, which includes knowledge and understanding of basic financial concepts, as well as Lifestyle which reflects consumption patterns and individual priorities, are believed to play an important role in forming healthy financial management behavior. The aim of this research is to determine whether there is an influence between Financial Literacy and Lifestyle on Financial Management Behavior and whether both influence simultaneously. The research method used is quantitative with a descriptive approach using data collection techniques, namely primary data in the form of questionnaire data and secondary data obtained indirectly which is tested using descriptive analysis tests, data feasibility tests, classical assumption tests, hypothesis tests, and multiple linear regression analysis. The research results show that: (1) Financial Literacyhas a positive and significant effect on Financial Management Behavior, this is proven by the calculated t value > t table or 4.563 > 1.998 with a significance level of 0.000 < 0.05. (2) Lifestyle has a negative and significant effect on Financial Management Behavior, this is proven by the calculated t value < t table or -5.063 < 1.998 with a significance level of 0.000 < 0.05. (3) Financial Literacy and Lifestyle simultaneously influence Financial Management Behavior, this is proven by the Fcount value of 22.809 > Ftable 3.15 and a significant value of 0.000 < 0.05.
THE INFLUENCE OF FINANCIAL MANAGEMENT BEHAVIOR ON THE FINANCIAL WELL-BEING OF AID RECIPENTSHOPE FAMILY PROGRAM IN PALETEANG, PINRANG DISTRICT Hakim, Fitriani; Razak, Darmianti; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13189

Abstract

This Research aims to assess the relationship between Financial Management Behavior and Financial Well-Being of recipients of the Family Hope Program assistance in Paleteang District, Pinrang Regency, as well as examining the influence of Financial Management Behavior and Financial Well-Being of recipients of the Family Hope Program assistance in the same area. Financial Management Behavior includes financial management, financial planning, debt management, and the ability to save. The research method used is quantitative with an associative approach using data collection techniques, namely primary data in the form of questionnaires which are tested using descriptive analysis tests, data quality tests, classical assumption tests, hypothesis tests and simple regression analysis. The results of this research showthat Financial Management Behavior has a positive and significant relationship with the Financial Well-Being of recipients of the Family Hope Program assistance in Paleteang District, Pinrang Regency, as evidenced by the Pearson correlation value of 0.564, meaning that the two variables have a moderate correlation with a positive relationship. Financial Management Behavior influences Financial Well-Being, this is proven by the calculated t value > t table or 6.694 > 1.985 with a significance of 0.00 < 0.05.
THE INFLUENCE OF TAX AVOIDANCE AND PROFIT MANAGEMENT ON THE VALUE OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Cahya, Nilam; Semaun, Syahriyah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13190

Abstract

This research aims to determine the relationship between tax avoidance and earnings management on company value. Tax avoidance is considered a flow of wealth from the government to the company, which should increase the value of the company. This research was conducted to test whether there is an influence of Tax Avoidance and Profit Management on the Company Value of 15 companies that have become constituents of the Indonesian Stock Exchange during 2020-2022. This research uses associative quantitative methods with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 26. The data analysis techniques for this research are classical assumption testing, multiple regression analysis, and hypothesis testing. The research results obtained show 1) Tax avoidance does not partially have a significant influence on company value. This is proven by the t-test carried out, where the calculated t value (0.37) < t table (2.01) and a significant value of 0.71 are obtained. > 0.05. 2) Earnings management has no significant influence on company value. This is proven by the t-test carried out, where the calculated t value was obtained (-0.05) < t table (2.01) and a significant value of 0.93 > 0.05. 3) Simultaneously Tax District, Pinrang Regency, as evidenced by the Pearson correlation value of 0.564, meaning that the two variables have a moderate correlation with a positive relationship. Financial Management Behavior influences Financial Well-Being, this is proven by the calculated t value > t table or 6.694 > 1.985 with a significance of 0.00 < 0.05.
FINANCIAL DISTRESS ANALYSIS WITH ZMIJEWSKI X-SCORE METHOD IN ISLAMIC BANKING COMPANIES (CASE STUDY OF THE INDONESIA STOCK EXCHANGE) Husain; Purnamasari, Rini; Indrayani
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14957

Abstract

Financial distress or financial difficulty is a situation where the company's financial position has decreased so that the company is unable to meet its short-term debt and long-term debt obligations, so it is necessary to analyze the company's finances in order to see the condition of the company. this study aims to analyze the level of bank health using the zmijewski x-score method at Islamic banks listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a descriptive quantitative method whose data sources come from secondary data in the form of financial reports of Islamic banks listed on the Indonesia Stock Exchange for 2021- 2023 with a sampling technique using saturated sampling. The results of this study indicate that the health level of Islamic banks on the Indonesia Stock Exchange (IDX) which is analyzed using the zmijeski x-score method for the 2021-2023 period with the zmijewski model which has a cut off value of 0, with assessment criteria if the company's financial distress prediction score is less than 0 (X < 0), then the company is in a non-financial distress or healthy zone. Meanwhile, if the company's financial distress prediction score is more than 0 (X> 0), then the company is predicted to enter the financial distress zone or go bankrupt. In general, the level of bank health during the 3 periods was in a healthy condition (nonfinancial distress). Thus, a good level of bank health reflects a healthy Islamic bank so that it can be considered capable of dealing with significant negative influences from business conditions and other factors.
Co-Authors Andi Ayu Frihatni Cahya, Nilam Damirah Farmasita Budiastuti, Rizky Hakim, Fitriani Humaira Fadhilah Humeirah, Zahra Husain Ibrahim, Hasmiene Diocolano Indrayani Maksum Radji Muslimin, Muh. Fahri Mutiah, Miftahul Nanang Yunarto Nur , Sri Wahyuni Nur, Sri Wahyuni Rahim, Rahmatika Rahmayanti, Riska Razak, Darmianti Reswandaru, Uud Nourma Rismala Rismala, Rismala Rukiah S, Mirna Syahriyah Semaun, Syahriyah