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Analisis Tingkat Kepuasan Nasabah Terhadap Kualitas Pelayanan Pada Bank BRI Cabang Kahu Ismaniar, A.; Asriati, Asriati; Indriana, Indriana
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 1 (2025): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i1.2594

This study aims to analyze the level of customer satisfaction regarding the quality of services provided by the BRI Bank Kahu Branch. High-quality banking services are essential for building customer loyalty and enhancing the institution's image amid increasingly competitive banking industry conditions. The research method employed is a descriptive qualitative approach, with data collection techniques including observation, interviews, and documentation. The findings indicate that most customers are satisfied with the services received, particularly in terms of staff friendliness, service speed, and ease of access. However, several issues remain, such as long queues during peak hours and insufficient service promotion to communities outside the Palattae area. Strategies implemented by the BRI Kahu Branch to improve customer satisfaction include enhancing staff competence through training, increasing the number of tellers during busy periods, and utilizing digital services such as mobile banking. The study concludes that service quality significantly influences customer satisfaction, and continuous improvement is necessary to meet the evolving needs and expectations of customers.

PEMANFAATAN E-COMMERCE MEMEDIASI PERAN LITERASI FINANSIAL TERHADAP KINERJA KEUANGAN PADA UMKM DI KAWASAN PASAR SEGAR KOTA MAKASSAR Indriana, Indriana; Ramli, Muh; Marsuni, Nur Sandi; Insirat, Mutahira Nur; Ismawati, Ismawati
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2389

ABSTRAKBerdasarkan pra penelitian melaui wawancara dengan pihak Dinas UMKM Kota Makassar yang mengungkapkan bahwa dalam menjalankan usahanya, masalah-masalah yang dihadapi oleh pelaku UMKM dikawasan Pasar Segar diantaranya pengelolaan keuangan yang sangat sederhana, belum dapat membuat laporan keuangan dengan baik, dan kurangnya kemampan manajemen usahanya. Dimana dengan adanya masalah-masalah tersebut membuat kinerja keuangan sulit untuk diukur. Olehnya itu memiliki kecakapan financial literacy sangat penting bagi pelaku UMKM dalam menjalankan dan keberlangsungan usahannya. Disisi lain, pengaruh perkembangan teknologi informasi yang semakin pesat dimana penerapan e-commerce telah menjadi suatu budaya baru dalam hal transaksi online pada pasar digital termasuk di Kota Makassar. Berdasarkan hal tersebut dilakukanlah penelitian yang bertujuan untuk mengungkapkan dan mengetahui peran financial literacy terhadap kinerja keuangan melalui pemanfaatan e-commerce sebagai mediasi pada UMKM di kawasan Pasar Segar Kota Makassar. Penelitian ini merupakan penelitian kunatitatif menggunakan metode survei. Populasi dalam penelitian ini ialah seluruh pelaku UMKM di Kawasan pasar segar Kota Makassar. Dalam menentukan ukuran sampel pada penelitian ini menggunakan rumus slovin sehingga jumlah sampel sebanyak 140 dimana pengambilan sampel dilakukan dengan teknik purposive random sampling. Instrumen pengumpulan data menggunakan kuesioner skala likert dan untuk teknik analisis data yang digunakan ialah model path analysis. Hasil penelitian menunjukkan terdapat pengaruh langsung financial literacy terhadap kinerja keuangan pada UMKM di kawasan Pasar Segar Kota Makassar; terdapat pengaruh langsung pemanfaatan e-commerce terhadap kinerja keuangan pada UMKM di kawasan Pasar Segar Kota Makassar; serta terdapat pengaruh langsung financial literacy terhadap pemanfaatan e-commerceÂ pada UMKM di kawasan Pasar Segar Kota Makassar; serta terdapat pengaruh tidak langsung financial literacy terhadap kinerja keuangan melalui pemanfaatan e-commerceÂ pada UMKM di kawasan Pasar Segar Kota Makassar.Kata Kunci: Â e-commerce, financial literacy , kinerja keuangan, UMKM ABSTRACTBased on pre-research through interviews with the Makassar City MSME Service which revealed that in running their business, the problems faced by MSME players in the Pasar Segar area include very simple financial management, not being able to make financial reports properly, and lack of business management capabilities. Where with these problems, financial performance is difficult to measure. Therefore, having financial literacy skills is very important for MSME actors in running and sustaining their businesses. On the other hand, the influence of the rapid development of information technology where the application of e-commerce has become a new culture in terms of online transactions in digital markets including in Makassar City. Based on this, a study was conducted that aims to reveal and determine the role of financial literacy on financial performance through the use of e-commerce as mediation in MSMEs in the Makassar City Fresh Market area. This research is a qualitative research using the survey method. The population in this study were all MSME players in the Makassar City fresh market area. In determining the sample size in this study using the Slovin formula so that the number of samples was 140 where sampling was carried out using purposive random sampling technique. The data collection instrument used a Likert scale questionnaire and for the data analysis technique used was the path analysis model. The results showed that there is a direct effect of financial literacy on financial performance in MSMEs in the Makassar City Segar Market area; there is a direct effect of e-commerce utilization on financial performance in MSMEs in the Makassar City Segar Market area; and there is a direct effect of financial literacy on e-commerce utilization in MSMEs in the Makassar City Segar Market area; and there is an indirect effect of financial literacy on financial performance through e-commerce utilization in MSMEs in the Makassar City Segar Market area.Keywords: Â e-commerce, financial literacy, financial performance, MSMEs

Professional Zakat Management Accountability At The National Zakat Amil Agency Indriana, Indriana; Fikri, Mursyid; Amir, Muhammad
Jurnal Ar-Ribh Vol 5, No 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7525

This study aims to provide an overview of the implementation of professional zakat of the BAZNAS Central Java and conducted an analysis of the accountability of the management of the zakat fund. So reference could be made to an appropriate policy for baznas in Indonesia. In this research is a type of field research (field research) by applying a case study method approach, which examines the accountability of management and implementation of the collection of zakat funds in the Central Java BAZNAS profession. Data collection techniques in this study used the method of documentation and in-depth interviews. The analysis uses the miles and Huberman model methods, namely data reduction, data models, drawing conclusions/verification. The results of this study indicate that: 1) Implementation of Professional Zakat collection which was built by BAZNAS Central Java in strengthening and increasing the potential for collecting Zakat infaq and alms namely by structured and systematic organizing strategy, having a clear and structured collaboration flow, using a transparent information system as a publication media and controlling the use of Zakat funds, Establish a network together with all stakeholders and policy makers to increase the tithe awareness of the muzakki and reduce the risk of losing the trust of muzakki. 2) Accountability practices have been carried out by BAZNAS Central Java as a form of accountability for the use of public funds can be seen from the fulfillment of various dimensions of accountability that are in accordance with the applied SOP.

Islamic Law and Social Sciences: A Bibliometric Analysis of Global Scholarly Trends (2012–2025) Fikri, Mursyid; Indriana, Indriana
West Science Islamic Studies Vol. 3 No. 03 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i03.1939

This study aims to map the development of scientific literature on Islamic law through a bibliographic review approach to 201 articles published between 2012 and 2025. All articles were categorized as final stage articles, written in English, and analyzed in the context of the social sciences (Subject Area: Social Sciences). The focus of the study was on key topics such as Islamic Law, Fiqh, Islamic Jurisprudence, Sharia, Islamic Finance, Maslahah, Maqasid al-Shari'ah, and Shariʿah Compliance. Bibliographic data were obtained from indexed scientific literature and cleaned using OpenRefine software to ensure consistency of information related to titles, authors, affiliations, and keywords. The articles were published in 84 different scholarly journals, all of which were categorized as Open Access, either Gold or Hybrid Open Access, demonstrating the open access to Islamic legal knowledge globally. The analysis showed that the publications came from authors with affiliations spread across different countries, with a total of more than 20 countries. The three countries with the highest contributions to the literature are Indonesia (91 publications), Malaysia (26 publications), and Turkey (14 publications). This indicates the academic dominance of the Southeast Asian and West Asian regions in contemporary Islamic law discourse. The results of the analysis also show that the themes of Islamic Law and Fiqh are the most dominant in the titles of publications, while topics such as Maqasid al-Shari'ah and Shariʿah Compliance, although not yet prominent in frequency, show significant potential in the development of applied studies, especially in the fields of Islamic finance and contemporary legal policy. This study contributes to the mapping of academic trends in Islamic law and identifies publication gaps that can serve as a basis for further research based on a bibliometric approach.

INOVASI JAGUNG LOKAL VARIETAS MOTORIKIKI MENJADI MINYAK GORENG PERTAMA DI DAERAH GOORNTALO Insani, Nur; Indriana, Indriana; Bagu, Agustin; Lumuna, Reza; Muammar, Muammar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36958

Desa Tunggulo, yang terletak di Kecamatan Tilongkabila, Kabupaten Bone Bolango, merupakan wilayah yang kaya akan potensi sumber daya alam, khususnya dalam budidaya jagung lokal varietas Motorokiki. Jagung Motorokiki dikenal memiliki kualitas yang baik dan mampu tumbuh di berbagai kondisi tanah, menjadikannya salah satu tanaman unggulan di daerah ini. Masyarakat setempat memanfaatkan jagung Motorokiki tidak hanya sebagai bahan pangan, tetapi juga sebagai sumber pendapatan. Namun, pemanfaatan jagung ini masih terbatas, dan banyak potensi yang belum dikembangkan secara optimal. Inovasi jagung lokal varietas Motorikiki menjadi minyak goreng pertama di Gorontalo menunjukkan potensi besar dalam pengembangan produk lokal yang dapat meningkatkan nilai ekonomi dan memberdayakan masyarakat. Tujuan kegiatan pada pengabdian ini antara lain: 1) Meningkatkan pemahaman masyarakat tentang potensi jagung lokal varietas motorokiki sebagai sumber pangan dan pendapatan. 2) Mengembangkan teknologi pengolahan jagung menjadi minyak goreng yang efisien dan ramah lingkungan. 3) Memberdayakan petani lokal melalui pelatihan dan pendidikan dalam manajemen usaha tani dan merumuskan strategi pemasaran. 4) Melakukan monitoring dan evaluasi keberlanjutan usaha pengolahan jagung dan mendorong pertumbuhan ekonomi lokal melalalui pengembangan UMKM berbasis pertanian. Melalui pendekatan hukum yang tepat, seperti perlindungan hak kekayaan intelektual dan kebijakan yang mendukung, inovasi ini dapat memberikan manfaat jangka panjang bagi para petani dan pelaku usaha. Pemberdayaan kemitraan masyarakat yang didukung oleh regulasi yang kuat akan berkontribusi pada kesejahteraan ekonomi dan keberlanjutan lingkungan.

CORPORATE TAX AVOIDANCE AND ZOMBIE FIRMS IN BUMN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Idris, Muh.; Mira, Mira; Indriana, Indriana
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.2767

This study aims to analyze the effect of corporate tax avoidance on the zombie status of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX). The research method used is a quantitative approach with a causal-comparative approach, using secondary data from SOE annual reports for the 2018–2022 period, analyzed using a fixed-effects panel data regression model. The results show that tax avoidance has a significant negative effect on the zombie status of firms, meaning that the higher the level of tax avoidance, the less likely the company is to be classified as a zombie. However, firm size and leverage have no significant effect, while profitability (ROA) shows a nearly significant negative effect. The conclusion of this study is that tax avoidance can act as a short-term fiscal efficiency strategy to reduce the potential for zombification, but it is not statistically strong enough to be a primary determinant in the context of SOEs in Indonesia, which have their own structural and governance characteristics. Keywords: Tax Avoidance, Zombie Firms, Soes, Fiscal Effectiveness, Panel Data

ONLINE MARKETING ACCESSIBILITY AND BEHAVIOR AMONG BATIK ENTREPRENEURS IN LAWEYAN, SURAKARTA, CENTRAL JAVA Sistarani, Meutia; Indriana, Indriana; Ayal, Rosalin; Bawono, Adhi
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p146-153

In this study, researchers are evaluating the accessibility of online marketing, the most preferable online shops among consumers and the income earned each month generated through it. This research is using a qualitative method on respondents from the batik entrepreneursâ€™ in Laweyan, Surakarta, Central Java. The primary and secondary data are collected at every research stage. Those data are further analysed using interactive model data analysis. As a result, it was concluded that batik entrepreneurs in Laweyan are actively engaged with social media, but only a few of them are capable to utilize it for their marketing activities. The main reason is due to the limited human resource capable to run an online shop effectively, therefore most of them prefer to sell their goods in a traditional offline store basis. It is very unfortunate, because we also discovered that among batik entrepreneurs who already applied online marketing, their income has increased significantly. From this research, we suggest batik entrepreneurs in Laweyan, Surakarta, Central Java to actively use online shop as an option to market and distribute their product. They could spare some time, at least once a week, to update their business social media, e-commerce page, or business website. By doing this, batik entrepreneurs could increase their income and wider their business.

The Effectiveness of E-Comic Utilization as a Learning Media for Tsunami Disaster Mitigation at SMA 1 Pertiwi Padang City Indriana, Indriana; Umar, Iswandi; Nofrion, Nofrion; Novio, Rery
Journal Of Education And Teaching Learning (JETL) Vol. 6 No. 1 (2024): Journal of Education and Teaching Learning (JETL)
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jetl.v6i1.1725

Learning in the 21st century is different from learning in the past. Technological advances are growing rapidly in various areas of life, including education. With this change, it gives hope to be able to realize the nation's ideals (BNSP, 2010). The aim of this research is to see the effectiveness of using E-Comic in learning disaster mitigation material in classes XI IPS 1 and XI IPS II. The results of this research obtained an experimental pre-test score of 53.40, a post-test score of 87.10, while the control class had a pre-test score of 51.87 and a post-test score of 61.53. There was a significant increase in the Pre-Test and Posttest of the Control Experiment Class. This shows that E-Comic media can be used by educators as a learning medium in the process of learning activities at school to improve learning outcomes, increase student understanding and also be able to reduce student boredom if they only use the lecture method. Based on the response from educators, the E-Comic media developed in this research responded very well.

Professional Zakat Management Accountability At The National Zakat Amil Agency Indriana, Indriana; Fikri, Mursyid; Amir, Muhammad
Jurnal Ar-Ribh Vol. 5 No. 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7525

This study aims to provide an overview of the implementation of professional zakat of the BAZNAS Central Java and conducted an analysis of the accountability of the management of the zakat fund. So reference could be made to an appropriate policy for baznas in Indonesia. In this research is a type of field research (field research) by applying a case study method approach, which examines the accountability of management and implementation of the collection of zakat funds in the Central Java BAZNAS profession. Data collection techniques in this study used the method of documentation and in-depth interviews. The analysis uses the miles and Huberman model methods, namely data reduction, data models, drawing conclusions/verification. The results of this study indicate that: 1) Implementation of Professional Zakat collection which was built by BAZNAS Central Java in strengthening and increasing the potential for collecting Zakat infaq and alms namely by structured and systematic organizing strategy, having a clear and structured collaboration flow, using a transparent information system as a publication media and controlling the use of Zakat funds, Establish a network together with all stakeholders and policy makers to increase the tithe awareness of the muzakki and reduce the risk of losing the trust of muzakki. 2) Accountability practices have been carried out by BAZNAS Central Java as a form of accountability for the use of public funds can be seen from the fulfillment of various dimensions of accountability that are in accordance with the applied SOP.

Prediction Analysis of Potential Fraudulent Financial Statement Risks Using the Fraud Score Model (In Mining Companies Listed on the Indonesian Stock Exchange 2018-2020) Indriana, Indriana; Mira, Mira; Jannah, Miftahul
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12312

This quantitative research project aimed to assess fraud risk in the financial statements of mining sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. The study focused on measuring and predicting the likelihood of fraudulent financial reporting during this period using specific independent variables. Accrual quality was evaluated using RSST (Relative Signed Surprises of Total Accruals) as a proxy. Additionally, financial performance indicators, such as changes in accounts receivable, inventory, cash sales, and income, were analyzed to understand the financial health of the selected firms. The dependent variable was the prediction of fraudulent financial statements. Through statistical analysis and data modeling, the study aimed to identify patterns and trends that could indicate potential fraudulent reporting in the sampled mining companies' financial statements. A targeted sampling method was used, selecting 22 mining companies with available financial data from 2018 to 2020, categorized into two groups: 14 affiliated with big four KAP (Kantor Akuntan Publik) and 8 with non-big four KAP. Data analysis methods included descriptive statistics and lap cubes tests, helping summarize and compare the two groups in terms of their ability to mitigate the risk of fraudulent financial statements. The research findings revealed that companies associated with big four KAP firms were more effective at reducing fraud in their financial statements compared to non-big four counterparts. This underscores the importance of robust financial oversight and audit practices in the mining sector for maintaining investor confidence and market stability. Continuous research and monitoring of financial reporting practices are vital for transparency within the Indonesian Stock Exchange.

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