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All Journal Jurnal Tana Mana Advances in Management & Financial Reporting Advances in Business & Industrial Marketing Research Advances in Managerial Auditing Research Advances: Jurnal Ekonomi & Bisnis Journal of Family Law and Islamic Court
Wahyuni Wahyuni
Universitas Muhammadiyah Makassar, Indonesia
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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The Role of Mediators in Reducing Divorce Rates in Bantaeng Regency Religious Courts in 2019-2020 Wahyuni Wahyuni; Rapung Rapung
Journal of Family Law and Islamic Court Vol 1, No 1 (2022): Journal of Family Law and Islamic Court
Publisher : Family Law Study Program (Ahwal Syakhshiyah), Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jflic.v1i1.8462

Abstract

This project intends to 1) understand the function of mediators in reducing divorce rates, the success rate of mediation in 2019-2020, and the impediments to mediation. 2). Knowing how the Bantaeng Regency Religious Court's mediator carries out the procedure of adopting mediation. This sort of research employs descriptive qualitative methodologies, gathering data directly from the field to observe the item under investigation. Primary and secondary data sources were used to collect information. Primary data comes from field research involving interviews, and secondary data comes from books and official papers. Techniques for gathering data include recordkeeping and interviews. According to the study's findings, 1) the mediator's role in the success rate of mediation in divorce cases at the Bantaeng Regency Religious Court cannot be separated from the mediator's crucial function in enabling the parties. Although the success rate remains very low, it must be implemented because it is PERMA RI's mandate. 2). Mediation is used by the Bantaeng Regency Religious Court in compliance with RI PERMA NO 1/2016 protocols, and all cases that go to court are mediated beforehand. In 2019, just 2.56 percent of mediation cases were effectively mediated out of 39 cases; in 2020, as many as 6.25 percent of the 48 mediation cases entered were successful. While the overall number of divorce cases in 2019 was 342 and 410 in 2020, there were divorce cases that could not be negotiated. The mediation process is hampered by a) the absence of the parties and b) the passage of time. c). In bad faith mediation process d). Absence of parties e). The stipulations of the peace treaty were not followed.--Penelitian ini bertujuan untuk 1). Mengetahui bagaimana peran mediator dalam mengurangi angka perceraian, tingkat keberhasilan mediasi pada tahun 2019-2020, faktor penghambat 2). Mengetahui bagaimana praktik penerapan mediasi yang dilakukan oleh mediator Pengadilan Agama Kabupaten Bantaeng. Jenis penelitian ini menggunakan metode kualitatif deskriptif, dengan cara mengumpulkan data-data secara langsung turun kelapangan melihat objek yang diteliti. Sumber data yang diperoleh yaitu data primer dan sekunder. Data primer adalah d ata yang diperoleh melalui penelitian lapangan dengan wawancara, sedangkan data sekunder adalah data yang diperoleh melalui buku-buku, dan dokumen-dokumen resmi. Teknik pengumpulan data dengan cara dokumentasi dan interview. Berdasarkan hasil penelitian menunjukkan bahwa 1). Peran mediator terhadap tingkat keberhasilan mediasi dalam perkara perceraian di Pengadilan Agama Kabupaten Bantaeng tidak terlepas dari peranan penting seorang mediator dalam memfasilitasi para pihak. Walaupun tingkat keberhasilannya masih sangat rendah namun tetap harus dilaksanakan karena hal tersebut merupakan amanat PERMA RI. 2). Praktik penerapan mediasi di Pengadilan Agama Kabupaten Bantaeng sudah sesuai dengan prosedur PERMA RI NO 1 Tahun 2016 semua perkara yang masuk ke pengadilan akan di mediasi terlebih dahulu. Tingkat keberhasilan perkara mediasi di tahun 2019 hanya 2,56% yang berhasil di mediasi dari 39 perkara, pada tahun 2020 sebanyak 6,25% dari 48 jumlah perkara mediasi yang masuk. Sedangkan jumlah keseluruhan perkara perceraian pada tahun 2019 sebanyak 342 kasus dan pada tahun 2020 sebanyak 410, namun perkara perceraian tersebut ada yang tidak dapat dimediasi. Adapun faktor penghambat proses mediasi yaitu a). Ketidak hadiran para pihak b). Melewati batas waktu c). Proses mediasi dengan itikad tidak baik d). Kurangnya pihak e). Syarat kesepakatan damai tidak terpenuhi.
The Influence of Using Teaching Aids on Student Learning Outcomes in the Learning Process in the Science Study Field Megawati A; Muh Natsir; Aryandi Sudika; Wahyuni Wahyuni
International Journal on Advanced Science, Education, and Religion Vol 7 No 2 (2024): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v7i2.652

Abstract

The aim of the research is to examine whether there is an influence of the use of teaching aids on the learning outcomes of students in the field of science study class IV at SDN Limbung Puteri, Bajeng District, Gowa Regency. This research aims to determine the influence of the use of teaching aids in the learning process in the field of science study class IV at SDN Limbung Puteri, Bajeng District, Gowa Regency. This type of research is pre-experimental research in the form of Pretest Posttest Design, namely an experiment which in its implementation only involves one class as an experimental class without a comparison class (control class) which aims to determine the effect of using teaching aids on student learning outcomes in the learning process in the field of study. Class IV Science at SDN Limbung Puteri, Bajeng District, Gowa Regency, 2016/2017 academic year. The experimental units in this research were 28 Class IV students. The research was carried out over 6 meetings. The success of the learning process is viewed from aspects, namely: achieving completeness of students' classical science learning outcomes and student activities in science learning. Learning is said to be successful if the above aspects are fulfilled. The data collection technique used is data on students' science learning outcomes which are collected using learning outcomes tests, data on student activities in science learning are collected using student learning activity observation sheets. The results of descriptive statistical analysis of student learning outcomes regarding positive teaching aids, understanding of material and concepts from science using teaching aids as media show better learning outcomes than before using teaching aids. The results of inferential statistical analysis using the t-test formula, it is known that the calculated t value obtained is 8.32 with a frequency of dk = 28 –1 = 27, at a significance level of 5% obtained t table = 0.381. So, t count > t table or the null hypothesis (H0) is rejected and the alternative hypothesis (Ha) is accepted. This proves that the use of teaching aids in science learning has an influence compared to before using teaching aids as learning media.
Analysis of the Challenges of Sustainable Organizational Development in a Changing Business Environment Nurhidayah Nurhidayah; Wahyuni Wahyuni
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.700

Abstract

Purpose: This study explores organizations' challenges in implementing sustainable development strategies in a rapidly evolving business environment. It examines key barriers, including regulatory constraints, financial limitations, challenges in adopting technology, and organizational resistance, while assessing the roles of leadership, governance, and innovation in fostering sustainability. Research Method: This study uses a Systematic Literature Review (SLR) to synthesize peer-reviewed research on sustainability challenges and strategic responses. The review integrates perspectives from Institutional Theory to understand how external pressures influence corporate sustainability practices. The study also draws on empirical findings from recent literature to provide a structured evaluation of the factors affecting the integration of sustainability. Results and Discussion: The findings highlight that regulatory frameworks and market expectations are the primary drivers of sustainability adoption. However, many organizations struggle to balance short-term financial performance with long-term sustainability investments. The study identifies technological innovation as a key enabler of sustainable practices but notes significant barriers, such as high investment costs and skill gaps. Furthermore, effective leadership and corporate governance are critical in shaping organizational sustainability cultures. Implications: This study offers practical insights for businesses, policymakers, and researchers by emphasizing the need for integrated sustainability strategies that go beyond compliance. It calls for enhanced regulatory alignment, cross-sector collaborations, and investment in digital sustainability solutions to drive long-term resilience. Future research should explore sector-specific sustainability challenges and the effectiveness of leadership models in driving sustainability transformation.
Sustainability in Business: Integrating CSR into Long-term Strategy Wahyuni Wahyuni; Julia Hidayat; Nur Rizka Amalia Ramli; Sri Ade Nurfatmawati Syam; Desiyana Salsabilah
Advances in Business & Industrial Marketing Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/abim.v2i3.354

Abstract

Purpose: This study investigates the integration of Corporate Social Responsibility (CSR) into long-term business strategies, emphasizing its role in enhancing competitive advantage and sustainability. The research explores how CSR can be embedded into strategic planning, focusing on leadership, organizational culture, and strategic alignment to achieve sustained business success. Research Design and Methodology: The study employs a qualitative systematic literature review approach, analyzing existing literature on CSR integration and strategic management. It synthesizes insights from various empirical studies to develop a comprehensive framework for integrating CSR into business strategies. Findings and Discussion: The findings reveal that effective CSR integration enhances financial and non-financial performance, including customer loyalty, operational efficiency, and market competitiveness. Strong leadership and a supportive organizational culture are critical to embedding CSR into core business strategy. The study identifies key barriers, such as internal resistance and initial investment needs, and drivers, like regulatory pressure and consumer demand, that influence CSR integration. Implications: The study offers practical implications for managers and policymakers, suggesting a strategic approach to CSR that aligns with business objectives. It also provides theoretical contributions by expanding the understanding of CSR's role in achieving long-term sustainability and competitive advantage. Future research should focus on quantitative analysis and the impact of emerging technologies on CSR integration.
Sustainable Business Ethics: Fostering Corporate Responsibility and Environmental Stewardship Wahyuni Wahyuni; Fahriji Ulfa; Andi Novianti; Rosalinda Rosalinda
Advances: Jurnal Ekonomi & Bisnis Vol. 2 No. 4 (2024): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v2i4.351

Abstract

Purpose: This study aims to investigate how small and medium-sized enterprises (SMEs) can effectively integrate sustainable business ethics, corporate social responsibility (CSR), and corporate governance into their operations. The study explores how these elements contribute to long-term business sustainability despite the resource constraints often faced by SMEs. Research Design and Methodology: This research utilizes a qualitative systematic literature review, analyzing existing literature on sustainable business ethics, CSR, and governance, focusing on SMEs. The review identifies the interrelationship between ethical principles, stakeholder engagement, and governance structures in driving corporate sustainability. Findings and Discussion: The study reveals that SMEs can adopt sustainability practices by leveraging innovation, resource efficiency, and strong stakeholder relationships. It supports the hypothesis that ethical business practices are integral to achieving sustainability and competitive advantage. Furthermore, governance structures are essential for maintaining accountability and ensuring the effective implementation of sustainability initiatives. Implications: The research highlights the importance of governance frameworks and transparent reporting mechanisms for practical applications in strengthening stakeholder trust and enhancing business performance. The findings contribute to academic discussions on the role of SMEs in sustainability, offering actionable strategies for businesses to integrate ethical principles and sustainability practices even with limited resources.
Corporate Environmental Accountability: A Qualitative Study of Stakeholder Expectations and Corporate Practices Wahyuni Wahyuni; Syamsidar Syamsidar; Fadlia Indasari; Ladi Elsa Gita Bualemo
Advances: Jurnal Ekonomi & Bisnis Vol. 2 No. 6 (2024): November - December
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v2i6.352

Abstract

Purpose: This study investigates corporate environmental accountability through the lens of stakeholder expectations and corporate practices. It seeks to understand the dynamics driving corporations to adopt sustainable practices and how these align with stakeholder demands. Research Design and Methodology: A qualitative case study design was employed to provide an in-depth understanding of the phenomena. The research involved semi-structured interviews with senior executives, sustainability managers, and stakeholders from various corporations. Data was analyzed using thematic analysis to identify critical patterns and themes. Findings and Discussion: The findings highlight the significant role of stakeholder pressure in shaping corporate environmental accountability. Stakeholders, including consumers, investors, and regulatory bodies, demand transparency and accountability, driving corporations to adopt more sustainable practices. Companies facing robust stakeholder scrutiny are more likely to engage in proactive environmental strategies, integrating sustainability into their core operations and leveraging stakeholder engagement to drive innovation. The study validates legitimacy, stakeholder, and stewardship theories, demonstrating the importance of aligning corporate practices with societal values and ethical leadership in fostering a culture of accountability. Implications: The research contributes to academic knowledge by integrating multiple theoretical frameworks to understand corporate environmental accountability. It offers actionable insights for corporate leaders to adopt proactive environmental strategies and for policymakers to create regulatory frameworks that encourage sustainable practices. The study’s limitations suggest avenues for future research, including expanding sample sizes and conducting longitudinal studies to examine the evolution of corporate environmental practices.
Challenges and Opportunities in Implementing Social Accounting: Insights from Non-Profit Organizations Wahyuni Wahyuni; Warda Toatubun; Sakina Papalia; Ratnadila Anggraini
Advances: Jurnal Ekonomi & Bisnis Vol. 3 No. 1 (2025): January - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v3i1.355

Abstract

Purpose: This study explores the challenges and opportunities non-profit organizations (NPOs) face in implementing social accounting, focusing on organizations operating in resource-constrained environments, particularly in developing countries. The research aims to identify barriers such as financial limitations, lack of expertise, and cultural differences while examining the potential of technological innovations and international collaborations to overcome these challenges. Research Design and Methodology: A qualitative research design using a systematic literature review was employed to gather insights from existing studies on social accounting practices within NPOs. The analysis focused on identifying common themes and emerging trends that inform the implementation of social accounting in different organizational and regional contexts. Findings and Discussion: The findings reveal that NPOs face significant obstacles, particularly in terms of financial resources and access to skilled personnel for social accounting. Cultural and regional factors also play a role in the varying levels of adoption. However, the study highlights the opportunities provided by technological innovations such as AI, cloud-based systems, and Big Data, as well as the benefits of international collaborations in enhancing transparency and accountability. Implications: The study provides practical recommendations for NPO leaders, emphasizing the need for capacity building, technological adoption, and strategic partnerships to improve social accounting. It also calls for developing standardized reporting frameworks to ensure consistency and comparability across the sector.
Analyzing the Impact of Non-Performing Loans and Loan-to-Deposit Ratios on Return on Assets: A Study of Conventional Commercial Banks in Indonesia Wahyuni Wahyuni; Ismail Badollahi; Nurhidayah Nurhidayah; Wahyu Mardiastuti
Advances in Management & Financial Reporting Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i3.124

Abstract

The objective of this study is to examine the impact of non-performing loans (NPL) and loan-to-deposit ratios (LDR) on return on assets (ROA) within the time frame of 2015 to 2019, specifically focusing on conventional commercial banks that are publicly listed on the Indonesia Stock Exchange. The research conducted in this study is categorized as explanatory. The data utilized for analysis is quantitative and is derived from secondary sources, specifically the financial reports of conventional banks that are publicly listed on the Indonesia Stock Exchange. The present study used a data analysis technique known as multiple linear regression and partial and simultaneous tests, utilizing the statistical software SPSS version 22. The findings of the research indicate that there is a substantial negative relationship between non-performing loans (NPL) and return on assets (ROA), while the relationship between loan-to-deposit ratio (LDR) and return on assets (ROA) is negative but not statistically significant. Concurrently, the non-performing loan (NPL) and loan-to-deposit ratio (LDR) exert a substantial influence on the return on assets (ROA).
The Impact of Environmental Policies on Corporate Strategies: A Systematic Review Wahyuni Wahyuni; Mawaddah Tuhfah Hazizah; Alya Ramadhani; Azis Ahmad
Advances in Management & Financial Reporting Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i3.353

Abstract

Purpose: This systematic review investigates the complex relationship between environmental policies and corporate strategies, aiming to understand their mechanisms and impacts. The goal is to comprehensively analyze existing literature to determine how environmental policies shape firms' strategic behaviors and organizational outcomes. Research Design and Methodology: Employing a systematic approach, this study synthesizes diverse sources and disciplines to identify key drivers and barriers influencing firms' responses to environmental policies. Quantitative and qualitative methodologies are integrated to explore the dynamic relationship between regulatory compliance and corporate strategies. Findings and Discussion: The findings reveal that regulatory compliance drives innovation in firms, advancing sustainability practices and competitive advantage. Additionally, integrating environmental considerations into corporate governance enhances resilience and promotes a culture of sustainability. The discussion highlights the positive impact of regulatory-induced innovation on firms' strategic behaviors while acknowledging the challenges of regulatory complexities and financial constraints. Implications: The implications underscore the importance of proactive environmental management in navigating regulatory complexities and positioning firms for long-term success. This study contributes to advancing theoretical understanding and guiding managerial practice in fostering sustainable business practices and environmental stewardship within the corporate sector.
Strategies for Integrated Audits to Ensure Control, Risk Management, and Ethical Practices Wahyuni Wahyuni; Widia Astuti; Fitriyani Fitriyani; Maylani Christianty; Rizky Wahyu Septanti
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.348

Abstract

The purpose of this study is to examine the role of integrated audits in organizational governance and ethical practices. Through a systematic literature review, the research design entails identifying relevant academic journals, industry reports, and scholarly publications related to integrated audits, organizational governance, and audit effectiveness. The selected literature will be critically evaluated to identify key themes, trends, and theoretical frameworks, with thematic analysis used to uncover recurring patterns. The findings reveal that integrated audits play a pivotal role in fortifying organizational resilience, promoting sustainable business practices, and enhancing stakeholder trust. From a strategic management perspective, integrated audits provide valuable insights for decision-making and resource allocation, while ethically, they foster a culture of accountability and transparency. The integration of emerging technologies such as artificial intelligence and blockchain further enhances audit effectiveness. The implications of this research underscore the need for organizations to embrace integrated audits as a strategic imperative for enhancing governance, risk management, and ethical practices. This study contributes to the advancement of knowledge in the field of integrated audits and informs organizational practices in navigating the complexities of the modern business landscape.
Co-Authors Aisyah Salma Wahyu Alya Ramadhani Andi Novianti Aryandi Sudika Azis Ahmad Badollahi, Ismail Desiyana Salsabilah Fadlia Indasari Fahriji Ulfa Fauzan Ashari Faisal Fitriyani Fitriyani Julia Hidayat Ladi Elsa Gita Bualemo Lindah Nurul Rila Sueny Mawaddah Tuhfah Hazizah Maylani Christianty Megawati A Muh Natsir Muhammad Ayyub Arfang Nur Rizka Amalia Ramli Nurhalisa Nur Fadewa Nurhidayah Nurhidayah Rapung Rapung Ratnadila Anggraini Rizky Wahyu Septanti Rosalinda Rosalinda Sakina Papalia Sri Ade Nurfatmawati Syam Sucipta Anugra Sari Supirman Supirman Syamsidar Syamsidar Wahyu Mardiastuti Warda Toatubun Widia Astuti