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Suarni, Agusdiwana
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,
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Komparasi Tingkat Return pada Perbankan Syariah antara Metode MACD and Stochastic Firka; Ismail Badollahi; Agusdiwana Suarni
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 1 (2024): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i1.5076

Abstract

Penelitian ini bertujuan untuk menentukan waktu yang tepat untuk membeli dan menjual saham dan mengetahui seberapa besar perbedaan tingkat return dalam berinvestasi di saham syariah berdasarkan metode MACD dan Stochastic dalam optimalisasi profit, dengan populasi perbankan syariah yang terdaftar di Bursa Efek Indonesia (BEI) periode Januari sampai Oktober 2023, dan pemilihan sampel dengan menggunakan sampel jenuh yang mana seluruh anggota populasi dijadikan sebagai sampel. Berdasarkan hasil penelitian kedua indikator tersebut, indikator stochastic menghasilkan tingkat pengembalian aling besar dimana tiga dari empat perusahaan diantaranya BANK, PNBS dan BRIS indikator stochastic lebih optimal berdasarkan persentase keuntungan yang didapatkan. Sesuai dengan data yang didapatkan yaitu indikator stochastic pada saham BANK 41,63%, PNBS 16,94%, dan BRIS 67,02% sedangkan indikator MACD pada saham BTPS 6,09%. Hasil penelitian ini dapat menjadi pertimbangan dalam pengambilan keputusan investasi dan membantu menentukan posisi jual beli di pasar modal.     This study aims to determine the right time to buy and sell stocks and find out how much difference the rate of return in investing in Islamic stocks is based on the MACD and stochastic methods of optimizing profits, with the Islamic banking population listed on the Indonesia Stock Exchange (IDX) for the period January to October 2023, and sample selection using saturated samples where all members of the population are used as samples. Based on the results of research on these two indicators, the stochastic indicator produces a rate of return, while three out of four companies, including BANK, PNBS, and BRIS, find the stochastic indicator more optimal based on the percentage of profit obtained. According to the data obtained, the stochastic indicator on BANK shares is 41.63%, PNBS is 16.94%, and BRIS is 67.02%, while the MACD indicator is on BTPS stocks at 6.09%. The results of this study can be considered in making investment decisions and help determine buying and selling positions in the capital market.
ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENILAI KINERJA KEUANGAN KANTOR CAMAT LIUKANG KALMAS KAB. PANGKEP Rahmah, Miftahul; Suarni, Agusdiwana; Nasrullah, Nasrullah
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 1 (2024): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i1.1251

Abstract

Artikel ini berfokus pada laporan realisasi anggaran Kantor Camat Liukang Kalmas Kab. Pangkep tahun 2019-2023, dengan tujuan untuk mengetahui kinerja keuangan pada tahun tersebut melalui penilaian menggunakan rasio keuangan yaitu rasio efisiensi dan rasio efektivitas. Metode analisis yang digunakan adalah analisis deskriptif kuantitatif. Dimana hasil penelitian menunjukkan bahwa kinerja keuangan Kantor Camat Liukang Kalmas Kab. Pangkep pada tahun 2019-2023 melalui rasio efisiensi menunjukkan pada tingkat kurang efisien, dimana persentase efisiensi yang diperoleh pada tahun tersebut semuanya berada pada angka 90%-100%. Tetapi untuk kinerja keuangan Kantor Camat Liukang Kalmas Kab. Pangkep pada tahun 2019-2023 melalui rasio efektivitas berada pada tingkat sangat efektif, dimana persentase efektivitas yang diperoleh selama 5 tahun berturut semuanya berada pada angka 100% keatas.
Analysis of Financial Management at the Muhamamdiyah Mosque in the Wajo Religion of South Sulawesi, Indonesia Suarni, Agusdiwana; Nurlina; Andi Musdalifah Adhe Putri
LAA MAISYIR: Jurnal Ekonomi Islam The 2nd International Collaboration Conference on Islamic Economics (ICCEIS) 2024 “Global Innovati
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v1i1.52909

Abstract

The focus of the research is on the treasurers of 14 mosques or mosques owned by Muhammadiyah in Wajo Regency. This study concludes that Muhammadiyah Mosques in Wajo Regency practice the principles of accountability and transparency in their financial management systems, including the receipt and disbursement of mosque funds. Muhammadiyah Mosques in Wajo Regency apply transparency directly to their congregations and the community, usually on Fridays before Friday prayers. Muhammadiyah Mosques in Wajo Regency maintain their accountability by manually recording funds in the financial recording and reporting system, the mosque financial report book. The use of mosque funds is based on two interests, namely internal needs and external needs, such as worship needs such as operational development and building renovation.
Analisis Penerapan Prinsip Manajemen Keuangan Terhadap Laporan Keuangan Masjid Di Kabupaten Dompu Astuti, Astuti; Agusdiwana Suarni; Muhammad Khaedar Sahib
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 1 No. 3 (2023)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v1i3.703

Abstract

Salah satu aspek terpenting dalam menjaga kelangsungan hidup dan kemakmuran masjid adalah pengelolaan keuangan yang baik. Pasalnya, masjid juga membutuhkan dana bulanan yang tidak sedikit. Tujuan penelitian ini untuk mengetahui akuntanbilitas dan transparansi laporan keuangan Masjid Raya Baiturahman dan Masjid Jami’ Al Ikhlas di Kabupaten Dompu. Adapun metode  penelitian bersifat kualitatif dengan jumlah informan 12 informan yang merupakan pengelola masjid dan jamaah masjid Raya Baiturahman dan Masjid Jami’ Al Ikhlasi. Data kualitatif yang berkaitan dengan subjek penelitian dikumpulkan melalui penyebaran kuesioner. Data primer dan sekunder merupakan sumber data yang digunakan dalam penelitian ini untuk pengumpulan data. Berdasarkan hasil penelitian didapatkan bahwa penerapan manajemen laporan keuangan Masjid Baiturahman dan Masjid Jami' Al Ikhlas di Kabupaten Dompu ternyata menggunakan teknik manual atau dasar. Masjid hanya menyimpan catatan keuangan saat uang masuk, uang keluar dan saldo terakhir. Kemudian, seminggu sekali, sebelum salat, mikrofon masjid digunakan untuk mengumumkan uang masuk, uang keluar, dan jumlah uang saldo terakhir. Selain itu, untuk laporan keuangan yang bersifat nonmanfaat, penelusuran terarah menunjukkan bahwa laporan keuangan perhimpunan nonmanfaat belum menyusun laporan keuangan sesuai dengan prinsip yang ada, khususnya PSAK No. 45 artinya pengurus masjid tidak mengetahui dan melakukan tidak memahami PSAK no. 45.
Pengaruh Pembiayaan Mudharabah dan Murabhah Terhadap Profitabilitas BTM Al-Kautsar Kota Makassar 2016-2022: The Influence of Mudharabah and Murabhah Financing on the Profitability of BTM Al-Kautsar Makassar City 2016-2022 Faisal, Andi Ulfa Ardiah Ramadhani; Suarni, Agusdiwana; Sahib, Muhammad Khaeldalr
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 1 No. 3 (2023)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v1i3.705

Abstract

Thel purposel of this study was to deltelrminel thel elffelct of Mudharabah and Murabahah Financing on thel Profitability of Baitut Tamwil Muhammadiyah Al-Kautsar. This study usels selcondary data, which originatels from thel financial relports on mudharabah and murabahah financing publisheld by BTM Al- Kautsar. This study usels statistical analysis, namelly data analysis that takels into account thel rellationship beltweleln thel delpelndelnt variablel (mudharabah and murabahah) and thel indelpelndelnt variablel (profitability) with timel selriels data in thel 2016-2022 analysis pelriod. Thel relsults of thel mudharabah financing study did not havel a significant elffelct on profitability at BTM Al-Kautsar 2016-2022 as elvidelnceld by thel obtaineld t tablel of 2,776. Belcausel t count is smallelr t tablel (0.818 < 2.015). theln Ho's delcision is accelpteld and Ha is reljelcteld. Murabahah financing has no significant elffelct on profitability at BTM Al-Kautsar 2016- 2022 as elvidelnceld by thel obtaineld t tablel of 2,015. Belcausel thel t count is smallelr than thel tablel (-0.943 < 2,015). theln Ho's delcision is accelpteld and Ha is reljelcteld.
Online Sustainability Reporting At Muhammadiyah University In South Selawesi Chindy Putri Ardhana; Agusdiwana Suarni; Sahrullah
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/d4yqjz57

Abstract

Purpose: This study aims to examine the current status of online sustainability reporting in the Muhammadiyah University sector in South Sulawesi from various perspectives. Design/methodology/approach: Multiple case study is the research method for this study. Content analysis of university websites and documentation was adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and previous literature. Findings: According to the research, all Muhammadiyah universities in South Sulawesi still face significant limitations in their sustainability reporting practices. The lack of dedicated pages for sustainability reporting on their official websites and technical issues that render their official websites completely inaccessible demonstrate this. The analysis of nine Muhammadiyah universities in South Sulawesi reveals that the average sustainability reporting standards need substantial improvement, with the economic aspect scoring 5.56, the social aspect scoring 5.89, and the environmental aspect only reaching 3.89. These low scores indicate that Muhammadiyah universities in this region have not yet achieved optimal communication of their activities and achievements to their stakeholders and the surrounding community in their operational environment. This situation requires special attention to enhance both transparency and the quality of sustainability reporting in the future. Social implications: This study highlights that higher education institutions have a fundamental responsibility to implement sustainable practices internally and then communicate these efforts using modern information technology to meet stakeholder responsibilities and the expectations of the surrounding community. Originality/value: This study uses a multiple case study approach to explore online sustainability reporting practices in higher education settings, focusing on the context of Universiti Muhammadiyah in South Sulawesi. This study contributes to the limited research in this area, particularly related to sustainable digital transparency in higher education institutions.
Analysis of Financial Performance Profitability of  PT Unilever Indonesia 2014-2023 Andi Maghfirah Zainal; Agusdiwana Suarni; Abdul Khaliq
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/v9nnbn09

Abstract

Purpose: This study aims to analyze the financial performance, specifically the profitability, of PT Unilever Indonesia Tbk, using profitability ratios such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Method/Methodology/Approach: This research employs statistical analysis using SPSS 26 to perform descriptive statistical analysis of profitability ratios, including ROA, ROE, and NPM, by processing secondary data from the annual financial reports of PT Unilever Indonesia Tbk for the period from 2014 to 2023. Findings: The analysis results indicate that the average profitability performance of PT Unilever Indonesia Tbk during 2014-2023 is reflected by an average ROA of 35.80% (standard deviation 5.554%), ROE of 133.10% (standard deviation 8.595%), and NPM of 16.20% (standard deviation 2.700%). The time series data show a downward trend in ROA from 40.18% (2014) to 28.81% (2023). Similarly, NPM declined from 16.62% to 12.43%. However, ROE increased from 124.78% to 141.98%, with the highest profitability recorded in 2020 at 145.08% before a subsequent decline in the following years. Practical Implications: This research provides an overview of the company's operational efficiency that needs to be improved, particularly in asset and cost management, although shareholder capital management remains effective. Originality/Value: This study provides a comprehensive analysis of profitability trends of one of the largest FMCG companies in Indonesia over the last decade, which can serve as a reference for investors and stakeholders in making investment decisions.
Financial Performance Analysis of PT Fast Food Indonesia (KFC) between 2016 to 2023 Nur Fitri Amaliah; Agusdiwana Suarni; Abdul Khaliq
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/16nrrv95

Abstract

The objective of this study is to evaluate the financial performance of PT Fast Food Indonesia (KFC) over an eight-year span by examining important financial ratios to determine the company's financial health and operational efficiency. The study utilizes quantitative analysis with SPSS statistical software to analyse financial data obtained from annual reports spanning 2016 to 2023. The research examines three major financial ratios: return on assets (ROA), current ratio, and debt-to-equity ratio (DER). Findings: The research indicates that PT Fast Food Indonesia has diverse financial performance trends. The ROA averaged 7.25%, displaying considerable volatility as it declined to 2% in 2022 before rebounding to 11% in 2023. The current ratio saw a steady decline from 1.90 in 2018 to 0.57 in 2023, signifying deteriorating liquidity. The debt-to-equity ratio averaged 1.8575, indicating significant dependence on debt funding. This research offers significant insights for stakeholders, such as investors, management, and financial analysts, about KFC Indonesia's financial stability and operational effectiveness. The results can inform strategic decision-making and identify areas necessitating managerial focus. This study enhances the current literature by delivering a thorough statistical analysis of KFC Indonesia's financial performance with SPSS, thereby furnishing stakeholders with in-depth insights into the company's financial trends and patterns over an extended timeframe. The study facilitates the identification of financial strengths and opportunities for enhancement within the company's operations.
Assessing the Decision to Invest Mosque Funds in Bank: A Case Study of Mosque Financial Practices in Takalar Regency Nurlinda Agustin; Agusdiwana Suarni; Muhammad Khaedar Sahib
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5p7me667

Abstract

This study explores the factors influencing mosque management decisions regarding the placement of funds, considering options such as Islamic banks, conventional banks, or storage at the board's residence. The research emphasizes compliance with sharia principles and management efficiency as key decision-making criteria. A qualitative approach is employed using a case study methodology. Data collection techniques include in-depth interviews, direct observation, and analysis of mosque financial documents, with thematic analysis applied to interpret the findings. The results reveal that 50% of mosque funds are stored in the board's house, 35% in Islamic banks, and 15% in conventional banks. These findings highlight the significant reliance on informal storage methods, reflecting challenges such as limited access to financial institutions or concerns over administrative complexity. The study contributes to the development of more professional and transparent mosque financial management practices, which are crucial for enhancing public trust. Additionally, it offers a fresh perspective on mosque financial practices by focusing on fund placement in banking institutions, particularly within the Takalar region. The research addresses existing gaps in the study of mosque financial management and underscores the importance of aligning fund management with sharia principles while improving operational efficiency. Future studies could explore the impact of financial literacy among mosque boards and the role of regulatory frameworks in shaping fund placement decisions.
The Influence of Digital Financial Literacy on the Use of Non-Cash Payments in Makassar City: Gender as a Moderating Variable Fera Fahira; Agusdiwana Suarni; Muhammad Khaedar Sahib
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/53kbh208

Abstract

This study examines the influence of digital financial literacy on the adoption of non-cash payments among residents of Makassar City, using gender as a moderating variable. A total of 103 respondents were surveyed through explanatory and quantitative research methodologies. The analysis reveals that digital financial literacy positively and significantly affects the adoption of non-cash payments. However, the moderating effect of gender on this relationship is not statistically significant, as indicated by a p-value greater than 0.05. This suggests that digital financial literacy has a universally positive impact on the adoption of non-cash payments, irrespective of gender. The findings underscore the critical role of digital financial literacy in promoting non-cash payment systems, highlighting that its benefits extend equally across all gender groups. This aligns with broader efforts to create inclusive financial ecosystems and emphasizes the importance of fostering digital financial skills at all levels of society. The study calls for targeted initiatives to improve digital financial literacy through education programs, workshops, and outreach efforts, ensuring equitable access to digital financial tools. Future research could explore additional moderating variables, such as age, income, or education level, to gain a deeper understanding of the factors influencing non-cash payment adoption in urban contexts like Makassar City.
Co-Authors A Ifayani Haanurat A. Fara Rezky Rahmadani Rasyid Abdi, Muhammad Nur Abdul Khaliq Abdul Rahman Rahim Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agus Salim Ainun Azizah Akhmad, Akhmad Alda, Alda Aldri Frinaldi Alfina Angraeni Alisa Amanda, Meli Aminuyati Andi Anastasya Ayu Putri Andi Arifwangsa Adiningrat Andi Jam’an Andi Maghfirah Zainal Andi Mappatompo Andi Musdalifah Adhe Putri Andi Paradiba Tenri Awaruh Andi Ulfa Ardiah Ramadhani Faisal Ulfa Andi Weri Sompa Andi Zulfikar Busri Anriani . Aprillah, Dewi Arini Arisaldi, Muh. Arli Parikesit Arman Rahim Sawal Arni Arni Arvina Arham Asdar Asdar Asharaf Bin Mohd Ramli Ashari, Wiwin Asriati Asriati Asriati, Asriati Asrini Assahrah, Mutiah Astika, Sri Astuti - Badiana Badiana Baehaqi Basri Basir MR Bl, Muchran Buamona, Wulandari Busri, Andi Zulfikar Chindy Putri Ardhana Choiriah Muslimah Nurdin Darwin, Khadija Diki Agusnawan Dimas Adi Nugroho Dito Anurogo Dito Anurogo Dito Anurogo, Dito Fadhil, Muh Faidul Adziem Faidul Adzim Faidul Adzim, Faidul Faisal, Andi Ulfa Ardiah Ramadhani Faizal, Resky Salsabyla Febriana, Asna Fera Fahira Firka Fitriani Fitriani Fitriani Fitriani Harpin, Irma Rahmayani Hasanuddin Hasanuddin Hervina Hervina Hinayah, Nurul Husnaeda, Husnaeda Indrawaty, Sri Mulyani Ismail Badollahi Japar, Syahrir Jayawarsa, A.A. Ketut Jusni Angriani Kasim, Muhammad Najib Kasmia, Kasmia Khadijah Darwin Kumala, Kumala Masrullah, Masrullah Miftahul Rahmah Mira Mira Mira Muchlis Sofro Muhammad Khaedar Sahib Muhammad Najib Kasim Muhammad Nur Abdi Muhammad Nur Abdi Muhammad Yusuf Mutmainnah, Syahrani Naidah, Naidah Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nathasa Mazna Binti Ramli Norman Bin Hamdan Nuhung, Mahmud Nur Fitri Amaliah Nurfadilah Nurhana, Nurhana Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurlina Nurlina Nurlina Nurlinda Agustin Nurul Hinayah paramita Putri, Rini Dwi Rabiatul Adawiya Rahmah, Sahidah Rahmah, Syahidah Rika Solihatun Rizaldi, Muh Rosmini Rosmini Rusna Rustan Rustan Rustan, Rustan Safri Haliding Sahabuddin N Sahib, Muhammad Khaeldalr Sahrullah Sahrullah Sahrullah Sahrullah, Sahrullah Selviana, Wulan Sitti Nurbaya Solihatun, Rika Sompa, Andi Weri Sri Andayaningsi Sri Wahyuni Sri Wahyuni Sri Wahyuni Suandi, Ervin Sulaeman Sulaiman Masnan Sulastri Sulastri Syahaq, Fuad Asywadu Syahidah Rahmah Taufiq Rahman Tiara, Safira Almey Wahyu Aristyaning Putri Wahyuni Wahyuni wahyuni wahyuni Widiya Novitasari Wulandari Buamona Yulianti, Irna Yuyun Wahyuni