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All Journal Jurnal Maneksi (Management Ekonomi 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 Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
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 Library & Information Science Mathematics Social Sciences Other

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ANALYSIS OF NPL OF CONVENTIONAL COMMERCIAL BANKS SEEN FROM CAR, LDR, ROA, AND BOPO LISTED ON IDX Lisra; Yahya; Salida, Amrizal
Paser Institute Of Accounting and Finance Vol. 1 No. 2 (2023): Desember, 2023
Publisher : Paser Institute Of Accounting and Finance

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Abstract

Credit analysis was carried out to uncover problems that might occur in conventional banks listed on the Indonesia Stock Exchange (BEI) in the period 2019 to 2021. This research considers several indicators, namely CAR (Capital Adequacy Ratio), LDR (Loan to Deposit Ratio ) ), ROA (Return on Assets), and BOPO (Operating Costs to Operating Income). The method used in this research is the saturated sampling method, where the entire research population consisting of 43 companies was taken as a sample. The data used as the basis for research comes from financial reports and annual reports of these companies. Analysis was carried out using descriptive techniques, classical hypothesis testing, and multiple linear regression testing. The research results show that non-performing loans (NPL) are influenced by the return on assets (ROA) of Indonesian conventional banks but are not influenced by the capital adequacy ratio (CAR), loan-to-deposit ratio (LDR), operational costs (BOPO), and income. Conventional bank operations registered on the IDX. This provides important insight into the factors that influence the credit performance and financial stability of conventional banks in Indonesia and can be a basis for making decisions in credit risk management in the future.
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.
Pengawalan dan Pendampingan Usaha Mikro dalam Penyusunan Laporan Keuangan Sederhana sebagai Dasar Pengambilan Keputusan Bisnis Kurniawan, Kurniawan; Salida, Amrizal; Asrini, Asrini; Haeril, Haeril; Fadlina, Fadlina
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Micro-enterprises play a strategic role in regional economic growth and community empowerment. However, many micro-entrepreneurs still lack the knowledge and skills to prepare simple and structured financial reports. This shortcoming results in poor business management, inaccurate business decision-making, and difficulties in accessing financing from formal financial institutions. This community service activity aims to provide assistance and mentoring to five selected micro-enterprises in Pangkajenne City, Sidenreng Rappang Regency, in preparing simple financial statements as a foundation for making business decisions. The methods used include partner identification, needs assessment, basic financial report training, and individual mentoring through an on-site coaching approach. The results show a significant improvement in the financial literacy of the partners, the development of better financial recording habits, and the initial ability to independently prepare simple financial statements. Moreover, this activity supports the partners' readiness to access financing and plan business development strategies. This program demonstrates that structured academic intervention can have a real impact in strengthening the capacity of micro-enterprises in a sustainable way.
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.
Co-Authors A. Kartini Sari Putri Abdul Kadir Ahmad Arif Syarif Amin, Gazali Andi Sri Kumala Putri P Mala Asrini Asrini Ayu, Ari Basri, Jumriah Daming, Hamdi D Emil Fatra Eva Rahmawati Fadlina Fadlina Fadlina Haeril , Haeril Haeril, Haeril Hamdi Hamdi Heady S, Muhammad G.Try Idris Yunus Irmasari - juminarni, Aryuni Kurniawan Kurniawan Kurniawan Kurniawan Wawan Hasanuddin Lisra Mariam Makmur Maryam Maryam Maryam. R, Maryam. R Mas’ud, Busrin Raihana Muh Iqbal 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 Rahmi Rahmi Rekayanti, Enny Rini, Asrini Riska Arnas Salam, Mifta Farid Sampara, Nirwana Sri Wahyuni Jumadi Sumartan, Sumartan Suriadi Suriadi , Suriadi Suriadi Suriadi Taufiq , Muhammad Usman Usman , Usman Usman M Usman Usman Wahyuddin, Nur Rahmah Yahya Yahya Yahya Yahya