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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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PENGARUH KEBIJAKAN HUTANG DAN DIVIDEN TERHADAP NILAI PERUSAHAAN DISEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Amrizal Salida; Kurniawan; Usman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1198

Abstract

This study has a goal, which is to see how influential a company's debt policy problems and also the distribution of dividends for each company are on the value of the company itself. The companies that are the object of this research are companies listed on the Indonesian stock exchange, while the subject of the company is a company engaged in the telecommunications sector. This study uses inferential statistical data analysis with multiple regression approach. The test is carried out to strengthen that the data used is objective, then the data will be tested for F and T tests, after that the data is then tested again using the coefficient of determination test using the help of the SPSS application. To determine the sample in this study, the saturated sample method was used, the results obtained were 30 samples consisting of 6 companies and each company used financial statement data for the past 5 years. The data obtained in this study were sourced from the Indonesian stock exchange. Broadly speaking, the results of the F and T tests show that the problem of debt policy and dividend distribution does not have a positive and significant effect on the value of a company.
Sejarah dan Pergeseran Makna Uang Panai dalam Pernikahan Adat Bugis-Makassar di Kabupaten Sidenreng Rappang Usman; Suriadi; Salida, Amrizal
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 1 (2024): Januari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i1.15614

Abstract

Penelitian ini mengeksplorasi perubahan nilai dalam konteks sosial dan ekonomi. Tujuannya adalah memberikan pemahaman tentang asal-usul tradisi ini, perubahan nilai dan maknanya, serta pandangan masyarakat saat ini terhadap uang panai. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan Pendekatan etnografi. dimana hasil penelitian menunjukkan bahwa uang panai merupakan sebuah simbol penghormatan bagi Masyarakat bugis makassar kepada Perempuan. Selain itu nilai budaya yang terkandung dalam uang panai sangat beragam seperti nilai adat istiadat, kekeluargaan, seni dan kreativitas, status sosial dan nilai harga diri. Adapun perubahan uang panai dari perspektif sosial yaitu peran keluarga dalam pengambilan keputusan, proses interaksi antara pihak keluarga, perubahan pola pernikahan, sedangkan dalam perspektif ekonomi adalah inflasi nilai uang panai, perilaku konsumtif, status pekerjaan dan perekonomian keluarga, sedangkan pandangan Masyarakat saat ini mengenai uang panai adalah uang panai dijadikan sebagai alat negosiasi pernikahan, sebagai alat dalam menolak tawaran pernikahan, sesuatu yang memberatkan bagi pihak laki-laki
THE INFLUENCE OF WORKING CAPITAL TURNOVER ON PROFITABILITY LEVELS IN TRADING COMPANIES IN THE REITEL SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022 Andi Oca; Amrizal Salida; Muhammad Taufiq
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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

Abstract

 This research aims to determine the effect of working capital turnover on the level of profitability in trading companies in the retail sector listed on the Indonesian stock exchange. The research method used is a quantitative method with a descriptive approach to find the relationship between variables. The source of this research comes from financial reports through documentation techniques. The population in this study was 32 trading companies in the retail sector listed on the Indonesian stock exchange, while the sampling technique used was purposive sampling so that the sample obtained was 12 companies that met the criteria. The data analysis method used is multiple linear regression analysis. The results of this research show that partially Cash Turnover has no and insignificant influence on Profitability, Receivables Turnover has a positive and significant influence on Profitability. Then simultaneously Cash Turnover and Receivables Turnover have a positive and significant influence on Profitability.
ANALYSIS OF RECOGNITION OF INCOME AND EXPENSES AT UPT PUSKESMAS BILOKKA KEC. PANCA LAUTANG Rahmawati Rahmawati; Amrizal Salida; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

The phenomenon that occurs in this research is that in recognizing income, the payment portion using BPJS still uses the cash basis method in recognizing it, while the PSAP regulations require agencies to use the accrual basis method in preparing financial reports. The aim and objective of this research is to analyze the recognition of income and expenses at UPT. Bilokka District Health Center. Panca Lautang. The benefits of this research are that it is hoped that it will provide benefits for the author, for UPT. Bilokka District Health Center. Panca Lautang, and for Institutions. The type of research used in this research is qualitative research using a narrative approach. This research was conducted at JL. Poros Soppeng, Bilokka sub-district, Panca Lautang sub-district. The data used are primary and secondary data. The techniques used in collecting data are observation, interviews and documentation techniques. The data analysis used is data reduction, data presentation, and drawing conclusions. The data validity tests used are source triangulation, technical triangulation, and time triangulation. From the results of the research carried out in this thesis, it was found that the method used by UPT. Bilokka Community Health Center is not right. This is because the method used to recognize income still uses cash basis recognition, unlike expense recognition which is recognized using accrual basis recognition.
Pemanfaatan media sosial sebagai strategi pemasaran untuk meningkatkan omset bisnis umkm di era digital Suriadi; Yanti, Nur Eva; Salida, Amrizal
AKUNTABEL: Jurnal Ekonomi dan Keuangan Vol. 20 No. 4 (2023): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v20i4.14270

Abstract

Penelitian ini bertujuan untuk menyelidiki bagaimana Usaha Mikro, Kecil, dan Menengah (UMKM) memanfaatkan media sosial sebagai alat untuk meningkatkan omset dan penjualan bisnis mereka. Penelitian ini dilakukan di Kabupaten Sidenreng Rappang, khususnya di kota Pangkajenne, melibatkan 10 informan sebagai sampel penelitian. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan desain penelitian deskriptif. Hasil penelitian menunjukkan bahwa pelaku UMKM telah berhasil menerapkan strategi yang sejalan dengan konsep 4P (Produk, Harga, Tempat, Promosi) dalam upaya pemasaran mereka. Mereka mengadopsi berbagai pendekatan dalam memanfaatkan media sosial, seperti memposting konten di platform media sosial seperti WhatsApp, Facebook, Instagram, dan TikTok. Selain itu, mereka secara aktif membuat video yang menarik untuk menarik perhatian konsumen potensial dan berkolaborasi dengan pembuat konten untuk memperluas jangkauan pemasaran produk mereka. Manfaat yang diidentifikasi dalam penggunaan media sosial meliputi efisiensi dalam proses pemasaran, kerjasama dengan layanan kurir lokal, dan potensi komunikasi tanpa batas antara penjual dan pembeli. Di sisi lain, tantangan yang dihadapi melibatkan masalah konektivitas internet, gangguan dalam penggunaan perangkat seluler, risiko akun media sosial diretas, dan keberadaan pesanan fiktif yang dapat memengaruhi bisnis mereka.
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT OF CHICKEN FARMING MSMES IN TANETE VILLAGE, MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY Fauziah, Rafiah; Salida, Amrizal; Basri, Jumriah; Haeril, Haeril
Jurnal Manajemen Dan Bisnis Vol 4 No 1 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajumen.v4i1.170

Abstract

This study aims to determine the influence of financial literacy and financial attitude on the financial management of Chicken farming MSMEs in Tanete Village, Maritengngae District, Sidenreng Rappang Regency. The method used in this research is a quantitative approach with an associative design. Data was collected through questionnaires distributed to 57 respondents. The data obtained were then tested for validity, reliability, and normality. Before conducting path analysis and hypothesis testing, the data were converted using the Method of Successive Interval (MSI). The analytical technique used was path analysis, and the data were processed with the help of SPSS software. The results showed that, partially, financial literacy has a positive and significant effect on financial management, as does financial attitude, which also has a positive and significant effect. Simultaneously, both variables significantly influence the financial management of MSMEs. These findings indicate that improving financial literacy and financial attitudes can support more effective business financial management.
THE INFLUENCE OF PRODUCT QUALITY AND SERVICE QUALITY ON PURCHASING DECISIONS FOR SCOOPY MOTORBIKES AT ASTRA MOTOR SIDRAP Alfina Tajuddin; Amrizal Salida; Dian Nirmasari
Jurnal Mahasiswa Manajemen Vol. 1 No. 1` (2024): December 2024
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

This study aims to analyze and determine the effect of Product Quality and Service Quality on Purchasing Decisions for Scoopy Motorbikes at Astra Motor Sidrap. This research uses descriptive quantitative methods. The population of this study were all consumers who had purchased a scoopy motorcycle at Astra Motor Sidrap. The research sample was selected using a Nonprobability Sampling approach using the Accidental / Convenience Sampling technique so that the number of samples who became respondents was 97 people. The research data was collected using a survey method using a questionnaire and processed through the SPSS26 program to test validity and reliability, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis, hypothesis testing (correlation coefficient, and coefficient of determination, t test, and F test). The results of hypothesis testing in this study indicate that partially and simultaneously product quality and service quality have a positive and significant effect on purchasing decisions for scoopy motorbikes at Astra Motor Sidrap. This illustrates that the increase in purchasing decisions by consumers is in line with the improvement in product and service quality. So that in the midst of competition and technological advances, companies are motivated to improve product quality and service quality.
Addressing the Anxiety Surrounding Loans and Mitigating Capital Deficiencies for MSME Advancement Jumriah Basri; Suriadi Suriadi; Amrizal Salida; Yahya Yahya; A. Kartini Sari Putri D
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 8 No. 2 (2025): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v8i2.2854

Abstract

The critical role of Micro, Small, and Medium Enterprises (MSMEs) in driving economic growth and fostering social stability is well-recognized globally. These enterprises are the backbone of economies, contributing significantly to employment creation, innovation, and equitable income distribution. However, despite their potential, MSMEs face persistent challenges that hinder their growth and sustainability, with access to capital and loan-related anxieties standing out as primary barriers. This study aims to identify the factors that cause anxiety of Micro, Small, and Medium Enterprises (MSME) about capital loans and develop strategies to mitigate capital shortages to encourage the progress of MSMEs. This research employed a qualitative approach involving in-depth interviews with ten microenterprise actors engaged in beverage sales in Pangkajenne City. The participants were selected based on specific criteria: they had been operating for a minimum of one year, offered a diverse range of beverage products, and reported experiencing anxiety related to the need for capital. Research has found that loan-related anxiety is mainly caused by uncertainty of returns, ignorance of loan terms, and social stigma related to default. On the other hand, mitigation strategies such as financial literacy training, simplification of the loan application process, and access to flexible microfinance schemes have proven effective in reducing the concerns of MSME actors. This study was limited to a sample of MSMEs in specific regions and did not cover all business sectors. In addition, this study must discuss in depth the influence of macroeconomic factors on MSME capital access. This research provides valuable insights into the relationship between loan anxiety and capital shortages and offers relevant mitigation strategies. The results of this study enrich the literature on MSME financial management, especially in the context of developing countries. This study combines the perspectives of MSME actors and financial service providers to understand the dynamics of loan-related anxiety, which has been previously underexplored in the literature.
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN MASYARAKAT DESA CORAWALI KECAMATAN PANCA LAUTANG KABUPATEN SIDENRENG RAPPANG Abrar Satyanegara Sabaruddin; Haeril Haeril; Amrizal Salida; Usman Usman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.501

Abstract

This study is motivated by the low level of financial literacy in society and the tendency toward a consumptive lifestyle, which leads to less optimal financial management. This research uses the Theory of Planned Behavior as the theoretical framework to explain community financial behavior. The research method employed is a quantitative approach with a descriptive research design. Data were collected through questionnaires using a Likert scale from 87 respondents. Instrument testing included validity and reliability tests, followed by converting ordinal data into interval data using the Method of Successive Intervals (MSI), and normality testing. Data analysis was conducted using path analysis to determine the partial and simultaneous effects among variables. The results show that partially, financial literacy (X1) has a positive and significant effect on financial management (Y) with a path coefficient of 0.106 and a t-value of 1.735 > 1.663. Lifestyle (X2) also has a positive and significant effect with a path coefficient of 0.821 and a t-value of 13.443 > 1.663. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 92.043 > 3.11. This study concludes that improving financial literacy and controlling lifestyle can significantly enhance the quality of community financial management in a more effective and sustainable manner.
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