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All Journal Jurnal Mirai Management AKUNSIKA: Jurnal Akuntansi dan Keuangan KOLONI Paradoks : Jurnal Ilmu Ekonomi Jurnal Manajemen, Akuntansi dan Bisnis Atestasi : Jurnal Ilmiah Akuntansi
Irvan Bravely
Akuntansi, Politeknik Negeri Ujung Pandang, Makassar, Indonesia
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Pergerakan Harga Saham Setelah Layanan Terhenti (Studi Kasus PT Bank Syariah Indonesia Tbk.) Irvan Bravely
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.4561

Abstract

Penelitian bertujuan untuk mengetahui pengaruh terhentinya layanan terhadap harga saham perusahaan dengan menggunakan metode penelitian kualitatif studi kasus disertai triangulasi sumber data untuk menghilangkan asimetri data. Harga saham kemudian dianalisis pada hari pertama hingga hari kesepuluh setelah layanan terhenti. Persentase perubahan harga saham dihitung berdasarkan selisih harga penutupan dengan harga penutupan dihari sebelumnya. Hasil penelitian menunjukkan perubahan harga paling drastis terjadi pada hari kesembilan karena terjadi penurunan harga sebesar 6,98% dan volume transaksi perdagangan menunjukkan peningkatan tren hingga 5 kali lipat sejak terhentinya layanan dan ramai dibicarakan di media. Pada hari pertama, kedua, hingga hari ketiga terhentinya layanan tidak menunjukkan adanya perubahan harga yang signifikan. Kata Kunci: Harga saham, Bank BSI, Layanan Perbankan
Analisis Akuntabilitas Dalam Pengelolaan Alokasi Dana Desa Malela Kecamatan Suli Kabupaten Luwu Muhammad Anugrah Ardhana; Irvan Bravely; Ririn
JUMABI: Jurnal Manajemen, Akuntansi dan Bisnis Vol 2 No 1 (2024): JUMABI : JANUARI
Publisher : CV. Eureka Murakabi Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56314/jumabi.v2i1.196

Abstract

Penelitian ini bertujuan untuk mengetahui tentang Analisis Akuntabilitas dalam Pengelolaan Alokasi Dana Desa Desa Malela Kecamatan Suli Kabupaten Luwu. Metode penelitian yang digunakan adalah kualitatif dengan tipe deskriptif. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dan dokumentasi. Analisis data yang digunakan menurut Sugiyono dilakukan secara interaktif dan bertahap sampai selesai. Kegiatan analisis data kualitatif meliputi pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pemerintah Desa Malela telah akuntabel dengan mengimplementasikan prinsip transparansi dalam proses pertanggungjawaban hasil pengelolaan dana desa yang mereka terima.
Financial Performance Analysis of KSP Berkat Bulukumba In Year 2018-2022 Nabila, Putri; Omsa, Sirajuddin; Bravely, Irvan
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.4902

Abstract

This research aims to determine the health level of KSP Berkat Bulukumba in year 2018-2022 based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises (CSME) of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016. Analysis of the health level of cooperatives is assessed using seven aspects, namely capital aspects, quality of productive assets, management, efficiency, liquidity, independence and growth, as well as aspects of cooperative identity. Data collection in this research was carried out by interviews and questionnaires which were used to measure management aspects and document analysis in the form of balance reports and business revenue residu reports for KSP Berkat Bulukumba for year 2018-2022.The data analysis technique used in this activity is quantitative descriptive. Based on the results of calculating the health level of KSP Berkat Bulukumba for five periods from 2018 to 2022 based on the Regulation of the Deputy for Supervision of the Ministry of CSME of the Republic of Indonesia No.06/Per/Dep.6/IV/2016, it shows a score of 68.65 with predicate 'Pretty Healthy'. During 2018 and 2019 it obtained a score of 68.20, from 2020 to 2022 it increased so that it obtained a score of 68.80.Keywords: Financial performance, KSP Berkat Bulukumba, CSME
Tahapan Membangun Tim Business Analytics yang Sukses Bravely, Irvan
KOLONI Vol. 1 No. 4 (2022): DESEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v1i4.527

Abstract

The business analytics team is the initial foundation for how business analytics can increase an organization's competitive advantage. Competitive advantage can be achieved because business analytics analyzes the organization's key data metrics so that stakeholders are able to make careful decisions that provide greater value for the organization. Three important things that need to be done when forming a business analytics team are: identifying business needs; forming a team; and involving stakeholders. It is hoped that this research will be able to provide understanding regarding building a business analytics team to organizations and academics.
Dinamika Defisit Perdagangan Indonesia di Era MEA: Sebuah Evaluasi Kritis Perpektif Ekonomi Islam Dinhi, Zoel Dirga; Utomo, Yuana Tri; Basyariah, Nuhbatul; Nurlaela, Nunung; Astuti, Meti; Bravely, Irvan; Hatta, Harmiati; Amin, Andi Nursyamsi
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2310

Abstract

Integrasi ekonomi melalui Masyarakat Ekonomi ASEAN (MEA) bertujuan untuk menciptakan pasar tunggal yang dinamis; namun bagi Indonesia, integrasi ini juga menghadirkan tantangan signifikan terhadap neraca perdagangan. Penelitian ini bertujuan untuk menganalisis pengaruh MEA terhadap kinerja perdagangan luar negeri Indonesia serta mengevaluasinya dari perspektif ekonomi Islam. Dengan menggunakan pendekatan kualitatif deskriptif melalui metode studi literatur, penelitian ini mengkaji data perdagangan dan dokumen kebijakan yang relevan sejak implementasi MEA. Hasil penelitian menunjukkan bahwa pasca-pemberlakuan MEA, Indonesia cenderung mengalami peningkatan ketergantungan pada impor dibandingkan dengan ekspansi ekspor di kawasan regional. Dari perspektif ekonomi Islam, fenomena ini mencerminkan bahwa prinsip kemandirian ekonomi (‘izzah al-iqtishad) dan pencapaian maslahah bagi produsen domestik belum sepenuhnya terwujud. Secara ideal, perdagangan internasional dalam Islam seharusnya memperkuat posisi tawar umat dan menghindarkan terjadinya eksploitasi pasar. Penelitian ini menyimpulkan bahwa diperlukan reorientasi kebijakan perdagangan yang berlandaskan pada penguatan industri domestik agar integrasi ekonomi regional tidak sekadar menempatkan Indonesia sebagai pasar, tetapi sebagai pelaku yang dominan dan mandiri secara ekonomi.
Social Influence in Collective Shopping: The Moderating Effect Of Discounts Hatta, Harmiati; Bravely, Irvan; Dinhi, Zoel Dirga; Musdalifa, Eva; Sultan, Nurul Fahmi; Ramadhani, Rezky; Israwati; Putri, Nur Fadhila
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2336

Abstract

This study aims to examine the presence of collective shopping communities as a component of the social influence variable that can affect purchase intention. The discount variable serves as a moderating variable that also influences purchase intention. The research model is based on the Unified Theory of Acceptance and Use of Technology (UTAUT), but focuses solely on the social influence construct. The independent variable in this study is the collective shopping community, while the dependent variables consist of purchase intention and purchase behavior. The moderating variable used is the discount. The sample of this study consists of Indonesian consumers who have joined collective shopping communities and have previously made online purchases. The sampling technique used is purposive sampling. The data analysis technique employed is SmartPLS. The results of the study indicate that all hypotheses have a significant effect except for H2, which shows that the collective shopping community (Komunitas Keranjang Kuning) does not have a positive influence on purchase intention.
Navigating the Disruption: A Bibliometric Analysis of Generative AI in Accounting Education Research (2022-2025) Bravely, Irvan; Hatta, Harmiati; Dinhi, Zoel Dirga; Amin, A. Nursyamsi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2322

Abstract

Purpose: The rapid development of Generative AI (GenAI), particularly following the launch of ChatGPT in 2022, has triggered significant disruption in global higher education. In accounting education, this technology presents complex challenges regarding academic integrity and information accuracy, while also offering significant opportunities to personalize learning and enhance operational efficiency. This study aims to conduct a bibliometric analysis to visualize the evolution of research, identify key contributors, and map critical themes in GenAI and accounting education from 2022 to 2025. Research Design and Methodology: This study uses a bibliometric approach to integrate performance analysis and science mapping. Fifty-eight Scopus-indexed documents were analyzed via VOSviewer and Bibliometrix. Key visualization techniques, including co-authorship, co-citation, keyword co-occurrence, and topic modeling, were applied to identify and map dominant research themes. Findings and Discussion: A publication surge with an 87.58% annual growth rate. Southeast Asian nations (Indonesia, Malaysia, Vietnam) have emerged as major contributors, rivaling Western output on GenAI integration in accounting. Thematic analysis identifies a shift in focus from technical aspects to student competencies such as critical thinking, AI literacy, and adaptive assessment. Identifying the Journal of Accounting Education and Issues in Accounting Education as core references bridging pedagogy and technology, this study provides a roadmap for curricular reform in the Industry 4.0 era. Implications: GenAI integration forces a redefinition of graduate competencies amidst rapid literary expansion. The focus is shifting from procedural mastery to educational psychology, ethics, and human-machine collaboration to prevent the erosion of foundational skills. Ultimately, successful transformation depends on curriculum developers embedding digital literacy to maintain graduate relevance in the Society 5.0 landscape.
Co-Authors Amin, A. Nursyamsi Amin, Andi Nursyamsi Astuti, Meti Basyariah, Nuhbatul Dinhi, Zoel Dirga Hatta, Harmiati Israwati Muhammad Anugrah Ardhana Musdalifa, Eva Nabila, Putri Nurlaela, Nunung Putri, Nur Fadhila Ramadhani, Rezky Ririn Sirajuddin Omsa Sultan, Nurul Fahmi Yuana Tri Utomo