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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi AkMen JURNAL ILMIAH Jurnal Abdi Insani Journal La Bisecoman JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Jurnal Akuntansi dan Keuangan Journal of Language and Literature Studies Jurnal Ilmu Sosial Humaniora Indonesia International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Amkop Management Accounting Review (AMAR) West Science Interdisciplinary Studies Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang West Science Interdisciplinary Studies Lajagoe Journal of Management and Business PIAF : Paser Institute Journal Of Accounting And Finance Atestasi : Jurnal Ilmiah Akuntansi Journal of Accounting and Finance JAMAN: Jurnal Mahasiswa Manajemen
AMRIZAL SALIDA
Universitas Ichsan Sidenreng Rappang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS KOMPARATIF PROFITABILITAS SEBELUM DAN SAAT COVID-19 PADA PERUSAHAANA SUB-SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INFONESIA: Covid-19, Kinerja Keuangan, Profitabilitas, Net Profit Margin, Return On Asset, Return On Equity Musfiah Afiati Mufli; Salida, Amrizal; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The COVID-19 pandemic, which began in late 2019, caused Indonesia's economic growth to contract, with lockdowns and PPKM (Community Activity Restrictions) having a negative impact on the revenues of several industrial sectors, except for the healthcare sector, which was the main driver of revenue decline. This is due to the significant role the healthcare sector played in addressing the disease. Therefore, this study aims to analyze and compare whether there are significant differences in productivity before and during the COVID-19 pandemic among companies in the welfare sub-sector listed on the Indonesia Stock Exchange, using metrics such as Net Total Revenue, Return On Resources, and Return On Value. The comparative analysis employs a quantitative descriptive method. The data for this research comes from secondary sources, specifically the Indonesia Stock Exchange and financial reports of ten companies published on their official websites, using purposive sampling. The investigation strategy involves using an appropriate t-test. Based on the findings, healthcare subsector companies showed no significant difference in Net Profit Margin, Return On Assets, and Return On Equity between the period of 2018 (before the COVID-19 pandemic) and 2020 (during the COVID-19 pandemic). Essentially, welfare sector organizations remained stable in the face of the limitations caused by the COVID-19 pandemic. However, to avoid potential worst-case scenarios that could harm businesses, it is hoped that business operators will always be prepared to face changes or conditions beyond predictions.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH (BKAD) KABUPATEN SIDENRENG RAPPANG Eva Rahmawati; Salida, Amrizal; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This study aims to analyze the Accounting Information System in Improving the Quality of Financial Reports at the Office of the Financial and Regional Asset Agency of Sidenreng Rappang Regency. Data Collection Was Carried Out Using the Mix Method Method using the type of systematic literature riview designs and using a sample of 57 respondents using the purposive sampling technique as a method of data collection. Data analysis used is descriptive percentage analysis of data processing techniques carried out using Statistical Product and Service Solution (SPSS).The conclusion in this study is that the financial report at the Office of the Financial and Regional Asset Agency of Sidenreng Rappang Regency is able to produce quality financial reports based on the elements of Relevance, Reliable, Comparability and Understandability. And the Utilization of the Accounting Information System of the Office of the Financial and Regional Asset Agency of Sidenreng Rappang Regency is able to produce quality financial reports based on aspects of output design, file and database design, input design, program design, procedure design and supervision design.
PENGARUH LITERASI KEUANGAN DAN LITERASI DIGITAL TERHADAP KINERJA KEUANGAN UMKM DIKECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG Nasriani, Nasriani; Salida, Amrizal; Rahman, Usman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.263

Abstract

The purpose of this study is to determine the influence of financial literacy and digital literacy on the financial performance of MSMEs. The analytical method used in this study is path analysis. The research sample uses a nonprobability sampling approach with the Accidental Sampling technique, while the sampling formula used is the Lemshow method with a sample size of 96 respondents. Based on the coefficient of determination (R Square) of 0.428 (42.8%). The first hypothesis is that financial literacy has a positive and significant effect on financial performance partially with a calculated T value of 4.580> 1.661 T table. And digital literacy has a positive and significant effect on financial performance partially with a calculated T value of 5.209> 1.661 T table. Finally, with a calculated F value of 34.792> 3.090 F table, financial literacy and digital literacy significantly and positively influence financial performance simultaneously.
Analysis of Strategies to Overcome the Negative Stigma of Recycled MSME Products: A Case Study of Used Tire Waste Processing in Sidenreng Rappang Regency Suriadi, Suriadi; Salam, Mifta Farid; Salida, Amrizal; Heady S, Muhammad G.Try; Sampara, Nirwana
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3392

Abstract

The implementation of a circular economy holds significant potential to support environmental sustainability and economic growth. However, it still faces key challenges, particularly the negative public stigma toward recycled products and a sense of social prestige that discourages people from using them. Therefore, this study aims to conduct an in-depth analysis and identify solutions to address these issues. This research employs an exploratory qualitative method with a case study approach, focusing specifically on micro, small, and medium enterprises (MSMEs) that process tires in Sidenreng Rappang Regency. Data were collected through observation, semi-structured interviews, and documentation. Informants were selected using purposive sampling, snowball sampling, and convenience sampling. The data were analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing and verification. To ensure data validity, triangulation was carried out by comparing information. The findings reveal that the implementation of a circular economy through used tire recycling businesses in Sidenreng Rappang still faces several obstacles, particularly in production due to limited raw materials; in marketing, which remains suboptimal and highly dependent on intermediaries; and in financing, as business capital is constrained by the lack of accessible funding support. On the other hand, public stigma toward recycled products is driven more by psychological and cultural factors—especially feelings of social prestige—rather than by product quality, which is actually quite good and durable. According to, MSMEs require tangible support in the form of easier access to capital, broader promotional efforts, and affirmative policies from local governments. Meanwhile, strategies to reduce stigma can be implemented through improving product quality and providing warranties, public education, stronger branding, the use of digital marketing, and active government involvement in promotion and supportive regulations.
When the Sea is Uncertain: Why Are Fishermen Reluctant to Start Businesses on Lowita Beach, While Non-Coastal Communities Benefit from It? Nirmasari, Dian; Nur, Yustika; Salida, Amrizal; Amin, Gazali
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3394

Abstract

This study aims to explore why fishermen's involvement in entrepreneurship in coastal areas remains low and why most businesses are instead managed by non-coastal communities, even though entrepreneurship can improve welfare and economic independence for coastal families especially when weather conditions prevent fishermen from going to sea. The study uses a descriptive qualitative method with an exploratory approach to analyze fishermen's engagement in entrepreneurship at Lowita Beach. Data collection techniques include observation, documentation, and semi-structured interviews with selected informants. The research informants consisted of fishermen as key informants, fishing groups, and government representatives as supporting informants, selected through accidental sampling due to the fact that not all individuals were willing to be interviewed. Data analysis follows the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing, supported by NVivo software to facilitate the analysis process. To ensure data validity, the study applies triangulation of techniques, sources, and time to strengthen the credibility and reliability of the findings. The results show that the low involvement of fishermen in entrepreneurship at Lowita Beach is driven by a complex set of factors that go beyond limited capital. Generational traditions have shaped fishing as a primary social identity, causing land-based businesses to be seen as less desirable. Low levels of education and financial literacy also make it difficult for fishermen to manage businesses, while gender norms restrict women's ability to contribute economically. In addition, past business failures have created a collective trauma that reinforces the fear of starting new ventures. In contrast, non-coastal communities tend to dominate local businesses because they possess stronger capital, experience, literacy, and social networks. To increase fishermen's participation, the study proposes strategies such as continuous training and mentoring, access to group-based microfinance, institutional strengthening, household business diversification through processed marine products, and multi-actor collaboration. Thus, empowering fishermen in coastal entrepreneurship must be viewed as a comprehensive process that integrates cultural, social, economic, and institutional dimensions.
The Role of Financial Literacy and Internalization of Siri' Cultural Values in Improving Family Financial Management of Housewives in Sidenreng Rappang Regency Haeril, Haeril; Salida, Amrizal; Fadlina, Fadlina; Usman, Usman; Jumadi, Sri Wahyuni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3401

Abstract

This study aims to analyze the relationship between financial literacy, the internalization of Siri' cultural values, and family financial management in Sidenreng Rappang Regency. The research employed is mixed design methods using an exploratory sequential approach, consisting of two phases. The first phase used a qualitative ethnographic approach to describe and understand daily life, social practices, and cultural values within the community by exploring the meaning and practices of the Siri' culture through interviews and observations. The findings were analyzed using Spradley's model, which includes domain, taxonomic, componential, and cultural theme analysis to formulate indicators and develop the measurement instruments for the variable. Meanwhile, the instruments for the other variables were adopted from previous studies. In the second phase, the developed questionnaire was distributed and analyzed using an explanatory-descriptive quantitative approach to explain and describe the relationships between variables. The qualitative findings show that the Siri' culture in Bugis society is not only understood as a sense of shame but also encompasses dignity, honor, and moral integrity. Siri' serves as a social guideline that influences various aspects of life, including economic behavior in this study, specifically family financial management. Our findings reveal that Siri' values can play a positive role in encouraging fruitfulness, financial responsibility, transparency between spouses, and discipline in paying debts. The indicators derived from the qualitative analysis consist of five dimensions: Aja Ripakkasiri' (Do not let yourself be disgraced by others), Aja to Sipakkasiri' (Do not disgrace one another), Appunnai Siri' (Possess a sense of shame), De'na Mappakkasiri' (Do not disgrace others), and Matanre Siri' (Uphold dignity and honor). These were then used as indicators of the Siri' cultural value internalization variable in the quantitative measurement. In the quantitative phase, the results show that financial literacy (X1) and the internalization of Siri' cultural values (X2) have a positive and significant effect on family financial management (Y), both partially and simultaneously. Together, the two independent variables in this study explain 93% of the variation in Family Financial Management.
Internalizing the Cultural Values of Sipakatau, Sipakalebbi, and Sipakainge to Enhance Land and Building Tax (PBB-P2) Compliance in Sidenreng Rappang Regency, Indonesia Ayu, Ari; Putri, Andi Sri Kumala; Salida, Amrizal; Kurniawan, Kurniawan; Asrini, Asrini
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3407

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan dan pengaruh nilai budaya Sipakatau, Sipakalebbi, Sipakainge terhadap kepatuhan wajib pajak PBB-P2 di Kabupaten Sidenreng Rappang. Metode yang digunakan mixed methods dengan pendekatan exploratory sequential yang dimulai dari tahap kualitatif menggunakan pendekatan etnografi dan hasil kualitatif digunakan untuk merumuskan indikator yang akan digunakan untuk menyusun dan mengembangkan instrumen penelitian serta kuantitatif menggunakan kuantitatif dekriptif eksplanasi untuk menjelaskan hubungan dan pengaruh antara variabel penelitian. Teknik pengumpulan data menggunakan observasi, wawancara, dokumentasi dan pembagian kuesioner. Teknik penentuan sampel menggunakan metode proportional cluster random sampling. Analisis data kualitatif menggunakan model Spradley yang terdiri dari empat tahap yaitu analisis domain, taksonomi, komponensial dan tema budaya. Analisis data kuantitatif menggunakan regresi linear berganda. Hasil kualitatif maupun kuantitatif konsisten menunjukkan bahwa internalisasi nilai 3S (Sipakatau, Sipakalebbi, Sipakainge) memiliki peran penting dalam meningkatkan kepatuhan wajib pajak PBB-P2 di Kabupaten Sidenreng Rappang. Sipakainge menjadi variabel paling dominan, diikuti oleh Sipakatau dan Sipakalebbi. Ketiganya membentuk kerangka nilai yang utuh, Sipakatau membangun sikap untuk saling menghormati, Sipakalebbi menumbuhkan motivasi untuk saling menghargai, dan Sipakainge menjaga kepatuhan melalui sikap saling mengingatkan sebagai kontrol sosial. Pengaruh yang diberikan ketiga variabel ini sebesar 87.6% terhadap variasi kepatuhan wajib pajak PBB-P2 di Kabupaten Sidenreng Rappang.
Choose Entrepreneurship Amidst Difficult Job Opportunities: Dilemmas for High School/Vocational High School Graduates in Sidenreng Rappang Regency in Determining the Type of Business Salida, Amrizal; Haeril, Haeril; Yunus, Idris; Kadir, Abdul
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3415

Abstract

The purpose of this study is to explore the dilemmas faced by high school and vocational school graduates in Sidenreng Rappang Regency when deciding what type of business to start, given the limited availability of job opportunities. The study uses an exploratory and interactionist qualitative approach, with data collected through in-depth interviews, observation, and documentation. The data were then analyzed using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing/verification, supported by data triangulation to ensure the validity of the findings. To facilitate the data analysis process, NVivo software was also used. The results reveal a complex dilemma in determining the type of business to pursue. This issue is influenced not only by limited financial capital, but also by psychological factors, practical skills, market access, and the lack of external guidance. These barriers are multidimensional, involving both individual and structural aspects, where fear of debt, low self-confidence, and limited experience further intensify the challenges. Despite these constraints, there are potential business opportunities that can be accessed with minimal capital, such as online trading, service-based skills, culinary ventures, agribusiness, and non-formal education. Graduates tend to adopt adaptive strategies such as self-directed learning, starting small businesses, relying on family support, and using digital technology. However, these strategies alone are not sufficient to ensure business sustainability without external support. In conclusion, entrepreneurial readiness among graduates is shaped by a combination of financial capital, social capital, self-confidence, and structural support. Therefore, entrepreneurial success largely depends on the synergy between individual capacity and a sustainable supporting ecosystem.
Strategies for Managing Accounts Receivable and Payable in Micro and Small Enterprises in Sidenreng Rappang Regency: The Phenomenon of Credit Practices in Grocery Store Salam, Mifta Farid; Suriadi, Suriadi; Salida, Amrizal; Yahya, Yahya
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3424

Abstract

The growing number of customers who purchase goods on credit has become a serious threat to the sustainability of small grocery stores. The issue becomes even more complex when those customers are friends, relatives, or neighbors, making store owners feel reluctant to collect debts. Therefore, this study seeks to analyze this phenomenon in depth and develop strategies for business owners to address the problem. This research employs a descriptive qualitative and phenomenological approach, with data analysis techniques referring to the Miles and Huberman model, which consists of three stages: data reduction, data display, and conclusion drawing/verification. To ensure the validity of the data, triangulation was conducted by comparing information from multiple informants, comparing data collected at different times, and cross-checking data from observations, documentation, and interviews. Informants were selected using nonprobability sampling with a purposive sampling approach. Data collection techniques included semi-structured interviews, observations, and documentation. The findings indicate that the credit phenomenon in grocery stores is a multidimensional issue involving not only economic aspects but also deeply intertwined with social norms, moral values, and the community's social capital. The primary factors causing store owners to hesitate in collecting debts include sincerity, expectations that customers will pay on their own, feelings of reluctance, sympathy, fear of damaging social relationships, and trust in customers. Business owners generally respond to consumer credit behavior in three ways: firmly refusing to give credit, granting credit with specific conditions, or regularly collecting payments. On the other hand, business losses are also influenced by irresponsible customer behavior, such as fraud, theft, dishonesty, lack of accountability, and cases where customers experiencing personal difficulties choose to disappear. To maintain business continuity, effective strategies include preventive (prevention), curative (resolution), and adaptive (sustainability) approaches, all grounded in strong social capital—trust, communication, and social solidarity.
Digitalisasi yang Tertahan: Eksplorasi Sikap Skeptis Pedagang Sayuran terhadap Pemasaran Digital di Pasar Tradisional Amparita Kabupaten Sidenreng Rappang Nur, Yustika; Wahyuddin, Nur Rahmah; Salida, Amrizal; Nurwafiyyah, Auliyah; Mas’ud, Busrin Raihana
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3437

Abstract

Penelitian ini bertujuan mengungkap secara spesifik sikap skeptis pedagang sayuran di pasar tradisional Amparita terhadap pemasaran digital dan alasan mendasarinya serta konsekuensinya. Metode yang digunakan adalah kualitatif eksploratif dan jenis penelitian studi kasus instumental tunggal karena penelitian ini berfokus pada satu kasus di satu lokasi namun memiliki relevansi luas terhadap fenomena serupa di tempat lain. Dengan berfokus pada alasan di balik sikap skeptis, serta bagaimana sikap tersebut memengaruhi keputusannya menggunakan media digital dan dampak ekonominya bagi pedagang sayuran. Analisis data menggunakan pendekatan model Miles dan Huberman yang terdiri Reduksi data, Penyajian data dan Penarikan simpulan atau verifikasi. Agar data yang didapat terjamin keabsahannya, maka dilakukan uji triangulasi yaitu usaha untuk mengecek keabsahan data atau informasi dari sudut pandang yang berbeda-beda terhadap apa yang telah dilakukan oleh periset. Hasil penelitian menunjukkan bahwa sikap skeptis pedagang sayuran di Pasar Amparita terhadap pemasaran digital disebabkan oleh keterbatasan literasi digital, karakteristik produk yang cepat rusak dan bernilai rendah, serta pengalaman negatif dalam menggunakan media sosial. Bentuk skeptisisme tersebut tampak dari perilaku pedagang yang hanya jarang memposting di media sosial, lebih mengandalkan telepon, mencoba sesekali tetapi berhenti, bahkan ada yang sama sekali tidak pernah mencoba. Konsekuensi dari sikap ini adalah terbatasnya jangkauan pasar, kecilnya keuntungan yang diperoleh, tidak adanya perluasan pasar, hingga tingginya risiko kerugian akibat barang tidak laku. Dengan demikian, sikap skeptis pedagang bukanlah bentuk penolakan mutlak terhadap teknologi, melainkan respons rasional terhadap kondisi ekonomi, sosial, dan teknis yang mereka hadapi.
Co-Authors A. Kartini Sari Putri D Abdul Kadir Abrar Satyanegara Sabaruddin Ahmad Arif Syarif Alfina Tajuddin Amin, Gazali Andi Oca Andi Sri Kumala Putri P Mala Ari Ayu Asrini Asrini Ayu, Ari Basri, Jumriah Daming, Hamdi D Dian Nirmasari Emil Fatra Eva Rahmawati Fadlina Fadlina Fadlina Fauziah, Rafiah Haeril , Haeril Haeril Haeril Haeril, Haeril Hamdi Hamdi Heady S, Muhammad G.Try Idris Yunus Irmasari - juminarni, Aryuni Jumriah Basri Kurniawan Kurniawan Kurniawan Kurniawan Wawan Hasanuddin Lisra Mariam Makmur Maryam Maryam Maryam. R, Maryam. R Mas’ud, Busrin Raihana Muh Iqbal Muhammad Taufiq Muhammad Taufiq Musfiah Afiati Mufli Nasriani Nasriani Nawir, Imran Nur , Yustika Nur Hidayah Nur, Yustika Nurul Rusdiansyah Nurwafiyyah, Auliyah Putri, Andi Sri Kumala Rahman, Usman Rahmawati Rahmawati Rahmi Rahmi Rekayanti, Enny Rini, Asrini Riska Arnas Salam, Mifta Farid Sampara, Nirwana Sri Wahyuni Jumadi Sumartan Sumartan Suriadi Suriadi Suriadi Suriadi Taufiq , Muhammad Usman Usman , Usman Usman M usman rahman Usman Usman Wahyuddin, Nur Rahmah Yahya Yahya Yahya Yahya Yanti, Nur Eva