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All Journal Jurnal Mirai Management NUSANTARA : Jurnal Ilmu Pengetahuan Sosial IJoASER (International Journal on Advanced Science, Education, and Religion) PINISI Discretion Review Journal of Economic, Business and Engineering (JEBE) Jurnal Al-Qiyam Jurnal Tana Mana Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Economics and Business Journal Jurnal Manajemen Innovative: Journal Of Social Science Research (JIMBE) (JUMPER) MAXIMAL IJHABS Jurnal Pengabdian Negeri Journal of Studies in Academic, Humanities, Research, and Innovation META - JOURNAL KATALIS : Jurnal Inovasi Pengabdian Masyarakat
Hery Maulana Arif
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : ijhabs

 1 
Analysis of Economic Welfare on Mental Health From an Islamic Economic Perspective Deddy Ibrahim Rauf; Hery Maulana Arif; Resky Amalia Hamka
International Humanity Advance, Business & Sciences Vol 1 No 1 (2023): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v1i1.18

Abstract

This study aims to analyze whether there is a relationship between economic well-being and mental health when viewed from the perspective of Islamic economics, which is based on QS. Al-Quraish verses 3-4 have clearly shown that Islamic economics includes non-material or spiritual factors that are not present in the conventional view. The results of this study indicate that: 1) in Islam success is not only about wealth or material things, it can be in the form of physical and mental health and (spiritual) peace of mind that arises because of monotheism, 2) fulfillment of one's consumption needs can also be one of the indicators that can keep a person's mental health maintained, 3) Each individual has their own anxieties, and the solution for them to overcome their fears and anxieties to continue to obtain spiritual well-being in life in general is to return to the values of monotheism or beliefs mentioned in the welfare indicator the first Islamic economy and it turns out that each of these indicators synergizes with each other.
The Financial Literacy and Fintech Technology On Financial Management Of Students at Makassar State University Sahabuddin, Romansyah; Arif, Hery Maulana; Azilah, A.Nur; Nengsih, Nur Suka; Amsa, Reni
International Humanity Advance, Business & Sciences Vol 2 No 1 (2024): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i1.281

Abstract

Financial management is important for students who often face financial challenges due to fluctuating income and expenses. The purpose of this study was to determine the impact of financial education and utilization of financial technology (fintech) on the financial management practices of Makassar State University students. The study used a survey method and 250 students were selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression to assess the effect of financial knowledge and the use of financial technology on financial management. The results showed that financial education and financial technology utilization have a significant impact on students' financial management, and financial technology has a greater impact. This study highlights the importance of strong financial literacy and effective use of financial technology to improve students' financial management skills. It is recommended that universities strengthen educational programs that focus on financial knowledge and financial technology so that students are better able to face future financial challenges.
Assessing Financial Performance as a Mediator in the Corporate Governance-Company Value Relationship: Insights from the IDX Banking Sector Sahabuddin, Romansyah; Selamanda, Amalia Reviska; Sari, Evi Puspita; Ramli, Muhammad Fajrul; Arif, Hery Maulana
International Humanity Advance, Business & Sciences Vol 2 No 1 (2024): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i1.282

Abstract

This study is designed to understand the impact of good corporate governance on firm value with financial performance as an intervening variable with the object of research, namely banking companies in the Indonesia Stock Exchange (IDX) gallery. The population studied was all banking companies listed on the Indonesia Stock Exchange (IDX) gallery for the period 2019 - 2023. The type of research used is quantitative method. The sampling technique used purposive sampling technique and took as many as 7 banking companies that met the requirements to be studied. This research uses PLS (Partial Least Square) which uses the SmartPLS version 4.0 application. The research results obtained show that 1) Good Corporate Governance has a significant effect on firm value, 2) Good corporate governance has a significant effect on financial performance, 3) Financial performance has a significant effect on firm value, 4) Financial performance is able to be intervening between good corporate governance and firm value.
Examining the Influence of Liquidity on Tax Avoidance: The Role of Capital Structure in Indonesian Sharia Banks (2019-2023) Sahabuddin, Romansyah; Arif, Hery Maulana; Putri, Alya Fadiyah Dwi; Irwan, Shabrina Nurfadhilah; Sofyan, Safira Ainun Nadira
International Humanity Advance, Business & Sciences Vol 2 No 2 (2024): October
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i2.283

Abstract

This research investigates the effect of liquidity on tax avoidance, considering capital structure as an intervening variable, with a focus on banking companies listed on the Indonesia Stock Exchange (IDX). The independent variable analyzed is liquidity, measured by the Loan to Deposit Ratio (LDR), while tax avoidance serves as the dependent variable, represented by the Effective Tax Rate (ETR). The capital structure, acting as the intervening variable, is assessed using the Debt to Equity Ratio (DER). The study population comprises all banking companies listed on the IDX during the period from 2019 to 2023. A quantitative approach is utilized, employing purposive sampling to select 10 banking companies that satisfy the relevant criteria for the study. Data analysis is performed using Partial Least Squares (PLS) through the SmartPLS version 4.0 software. The findings indicate that: 1) Liquidity has a significant effect on tax avoidance; 2) Liquidity significantly influences capital structure; 3) Capital structure positively affects tax avoidance; and 4) Liquidity significantly impacts tax avoidance through capital structure.
Makkunrai Values and Women’s Professional Identity: A Phenomenological Study of Ethical Leadership and Human Resource Management in South Sulawesi Dipoatmodjo, Tenri Sayu Puspitaningsih; Arif, Hery Maulana; Latif, Abdul Halid
International Humanity Advance, Business & Sciences Vol 3 No 2 (2025): October
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i2.695

Abstract

This qualitative study explores the embodiment of Makkunrai values among professional women in South Sulawesi and their influence on Human Resource Management (HRM) practices. Drawing upon indigenous wisdom from Bugis-Makassar culture, Makkunrai encapsulates virtues such as integrity, empathy, humility, and spiritual consciousness—values that subtly shape leadership behavior, workplace ethics, and interpersonal relationships. Using an interpretative phenomenological approach, this research involved in-depth interviews with ten professional women across various organizational contexts. The findings reveal that Makkunrai values not only reinforce ethical leadership and emotional intelligence but also serve as a moral compass guiding decision-making and conflict resolution within the workplace. Furthermore, the study highlights how these local values can harmonize with global HRM principles, creating a culturally grounded framework for sustainable human capital development. The integration of indigenous ethics with modern management systems provides both theoretical insights and practical implications for promoting inclusive, value-driven HRM in Indonesia’s evolving professional landscape.
The Privacy Paradox in Luxury Tourism: AI Personalization and Tourist Trust in Indonesian Premium Destinations Arif, Hery Maulana
International Humanity Advance, Business & Sciences Vol 3 No 3 (2026): January
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i3.1000

Abstract

The evolution of luxury tourism from material-oriented consumption toward transformative and experiential value has intensified the importance of understanding tourists’ psychological motivations and digital trust in exclusive destinations. Indonesia possesses exceptional cultural and natural assets for luxury tourism; however, research exploring luxury tourist behavior and AI-mediated digital trust within the Indonesian context remains highly limited. This study addresses this gap by investigating the psychological motivations of luxury tourists and examining how AI-driven personalization shapes digital trust and privacy perceptions. Using an exploratory qualitative case study approach, data were collected through semi-structured in-depth interviews with 20 international luxury tourists who had visited exclusive destinations in Indonesia, including Bali, Yogyakarta, Lombok, and Komodo. Thematic analysis revealed four dominant motivational themes: authentic cultural immersion, status affirmation and social signaling, psychological restoration, and transformative self-discovery. The findings also identified a significant “Privacy Paradox,” where tourists simultaneously value AI-based personalized services while expressing concerns regarding data surveillance and privacy intrusion. The study concludes that digital trust in luxury tourism is dynamically negotiated through perceived usefulness, emotional value, and transparency in data governance. Ethical AI implementation and transparent personalization strategies are therefore essential for sustaining long-term trust and competitiveness in Indonesia’s luxury tourism sector.
Co-Authors A, Hilda Nur. A, Nur Jamilah. Achmad Ridha Adriansyah Afifah, Rifqah Agung Widhi Kurniawan Akbar, Muh Irsyad Abror Putra Raja Akil, Alief Triyanto Alfian Adriyansyah Ali, Muhammad Galib Alviolin, Elin Amalia, Rezki Yunika Amsa, Reni Andi Mustika Amin Andi Yusril Yasmun Angreyani, Andi Dewi Anira Sila, Nur Aprilia, Rizky Asmaul Husnah Aswat, M Nizar Asysyahid, Alfiansyah Atirah , Rezky Aulia, Insyirach Azilah, A.Nur Baharuddin Baharuddin Baharuddin Baharuddin Burhanuddin Deddy Ibrahim Rauf Deddy Ibrahim Rauf Dewi Hasrina Dg Manai, Sulfadillah Dhaniarta, Nabila Dirafathi, Maryam Drajat, Muhammad Surya Toti Dwi Reskianto Dwi Utami Ruppa, Anisya Dzaky, Muhammad Nur Efendy, Arifai Sosila Eka Astria Erwin Erwin Farid, Andi Muhammad Fariski, Muh fatur Rahman, fatur Haeruddin, M. Ilham Wardhana Hasrina, Dewi Husnah, Asmaul Irfan, Muhammad Akram Zaki Irwan, Shabrina Nurfadhilah Isma Azis Riu Jaya, Erdhini Dewi Kasim, Amalia Khadija, Sitti Khaliq, Muhammad Fathul Kong Chantha Latif, Abdul Halid Lestari, Wanda Ayu lestari, winda Lisa Astina Mahrip, Shofia Ghaisani Muh Irsyad Abror Putra Raja Akbar Muhammad Fathul Khaliq Muhridho Mukrima Mustafa, Zhahra Nurazifa Nabila Salsabila Suparman Natasya, Putri Aliyah Nazirah, Ayu Nengsia, Suci Nengsih, Nur Suka Nirma Ulfiyanah Nur Afliza Nur Anira Sila Nur Fadila Nuraeni Nuraeni Nuraeni Nuraeni Nurain, Ahmad Zun Nuralisa Nurfadillah Nurfadillah Nurfatimah, Indira Nurhaerat, Putri Nurul Fadilah Aswar Oktoviani, Andi Kartika Alvina P, Ananda Ayudyah. Pratama, Febriansyah Yoga Putri Nurhaerat Putri, Alya Fadiyah Dwi Putri, Firla Amaria Radjab, Irsan Rahmayani, Sitti Nuralifah Ramadhan, Andi Mahesa Gibran Ramli, Muhammad Fajrul Ray, Aidan Resky Amalia Hamka Rezky Amalia Hamka Rezky, Muh. Alif Riana, Eva Romansyah Sahabuddin Romansyah Sahabuddin Ruma, Zainal Sabirin, Aulia Saleh, Reyna Eka Saputri Sandini, Selvina Sari, Evi Puspita Sari, Nabiilah Atiqah Selamanda, Amalia Reviska Selvianti Pasang Selvina Sandini Shofia Ghaisani Mahrip Sintia Anafani Sitti Mutmadania Sofyan, Safira Ainun Nadira Sri Natalia Suryani, Dila Syahrani, Aulia Taufik Yahya Taufik, Finta Anindhita Tenri Sayu Puspitaningsih Dipoatmodjo Ulfiyanah, Nirma Umama, Nur Unde, Juliet Triani Wilyah, Widyanti Windarsari, Wiwin Riski Yuniarti, Iin Zakira, Nur Amni