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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam BALANCE JOURNAL Jurnal Dinamika Pengabdian (JDP) Jurnal Mirai Management Muhammadiyah International Journal of Economics and Business AkMen JURNAL ILMIAH Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Ekombis: Jurnal Fakultas Ekonomi Amnesty: Jurnal Riset Perpajakan Jurnal Ilmu Manajemen Profitability BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Al-Tsarwah Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Abmas Negeri (JAGRI) Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Milkiyah: Jurnal Hukum Ekonomi Syariah Journal of Training and Community Service Adpertisi GIAT: Teknologi untuk Masyarakat Entrepreneurship and Small Business Research Journal of Accounting, Management, Economics, and Business Journal of Community Service (JCOS) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Indonesian Journal of Science, Technology, and Humanities Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting IJMA Journal of Islamic Economic Scholar Journal of Aswaja and Islamic Economics IECON: International Economics and Business Conference Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS) Balance: Jurnal Ekonomi
Suarni, Agusdiwana
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,
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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)
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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)
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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)
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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)
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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.
Analysis of the Regional Revenue and Expenditure Budget Realization Report at the Sinjai Regency Tourism and Culture Office, Indonesia A. Fara Rezky Rahmadani Rasyid; Agusdiwana Suarni; Nasrullah
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/0jzjdp31

Abstract

Purpose: The Purpose of this study is to determine the efficiency of budget use in the 2019 2023 period at the Sinaji Regency Tourism and Culture Office, with a focus on collecting budget allocations, realization, and efficiency in each budget year. Design/methodology/approach: The type of research used is quantitative with an explanatory study approach through documentation of financial recapitulation reports from the Sinjai Regency Tourism and Culture Office. Findings: The result of the study show that despite fluctuations in budget allocation, the level of budget efficiency remains stable, ranging from 95.73% to 98.89%. 2019 recorded an efficiency of 95.73%, followed by an increase in 2020 (96.95%) due to budget adjustments related to the COVID-19 pandemic. In 2021, efficiency was recorded at 98.38%, with allocations focused on programs supporting government affairs. 2022 achieved the highest efficiency of 98.89%, while in 2023, despite a budget spike, efficiency remained at 97.06%. The programs that received the largest budget allocations during this period were the office services and tourism destination development programs, with fairly efficient budget management despite implementation challenges in 2023. Overall, this study shows that budget management during this period has been carried out efficiently.  Social implications: This study argues that budget efficeincy in the Sinjai Regency Tourism and Culture Office has a direct impact on the development and sustainability of local tourism and cultural initiatives. By ensuring high efficiency in budget allocation and realization, resources can be optimized to support programs that enhance community engagement, preserve cultural heritage, and boots the local economy. Originality/Value: This study makes a unique contribution by presenting a quantitative analysis of budget efficiency over five years, including the impact of the COVID-19 pandemic on public spending. It highlights the stability of efficiency levels despite external challenges, and identifies areas for improvement in the management of large-scale programs.
Factors Influencing Fishermen's Income at the Wotu Fish Auction Site in East Luwu Regency, Indonesia Rusna; Agusdiwana Suarni; Abdul Khaliq; Andi Maghfirah Zainal; Sahabuddin N
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pdgz3f64

Abstract

This study aims to analyze the influence of working capital, catch volume, experience, and selling prices on the income of fishermen at the Wotu fish auction. The research employs a quantitative approach, utilizing data collected through questionnaires distributed to respondents directly related to the research topic. Data collection methods include observation and questionnaire distribution. The study incorporates both primary and secondary data sources. The research instrument applies the Likert scale to measure variables. Data analysis, conducted using SPSS version 25, reveals that working capital significantly affects income, catch volume also significantly impacts income, experience does not show a significant effect on income, and selling prices significantly influence fishermen's income at the Wotu fish auction.
The Level Of Sharia Financial Literacy Among Muhammadiyah Members In Bulukumba Regency, South Sulawesi Indonesia Andi Paradiba Tenri Awaruh; Agusdiwana Suarni; Abdul Khaliq; Nur Fitri Amaliah; Sahabuddin N
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/rbrda311

Abstract

This study aims to assess the level of Islamic financial literacy among Muhammadiyah members in Bulukumba Regency. A quantitative approach was used with observation, questionnaire, and documentation methods, as well as descriptive analysis for data interpretation. The population of this study was Muhammadiyah members aged 15-69 years, with a sample of 91 people calculated using the Slovin formula. The results showed that the level of Islamic financial literacy among Muhammadiyah members in Bulukumba Re gency was 73.04%, which indicates a moderate category (60% - 79%). The scores for each indicator are as follows: Islamic economics (84.22%), basic knowledge of Islamic finance (73.18%), Islamic savings and loans (70.94%), Islamic insurance (70.91%), and Islamic investment (68.22%).
Financial Management Practices Of Msmes: A Case Study Of Jangun Marning Business In Bulukumba, South Sulawesi, Indonesia Agusdiwana Suarni; Chindy Putri Ardhana; Sahabuddin N
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/zf5a9y38

Abstract

This study aims to analyze the financial management practices of micro, small, and medium enterprises (MSMEs) in Bulukumba, South Sulawesi, Indonesia. The context of this study is based on the challenges faced by MSMEs in managing their finances, which often lead to difficulties in business planning and development. The methodology adopted in this study is qualitative, using in-depth interview techniques with business owners and using source triangulation for data analysis. The findings of the study show that many MSME owners do not have a formal financial plan, which has an impact on cash flow management and future planning. In addition, they lack the courage to invest in modern technologies that can improve productivity. The conclusions of this study highlight the importance of financial education and applied technology to improve the financial management practices of MSMEs, which in turn can support their desire to support businesses.
Mosque-Based Community Empowerment: A Case Study of Muhammadiyah Mosques in Gowa Regency, South Sulawesi, Indonesia Andi Zulfikar Busri; Agusdiwana Suarni; Sri Wahyuni
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/1v9mmx95

Abstract

The mosque is the largest place of worship among the five religions practiced by the Indonesian people, especially in South Sulawesi. The mosque is one of the most important institutions in the Islamic community and plays a significant role in daily life. Data from the SIMAS of the Ministry of Religious Affairs recorded 12,867 mosques in South Sulawesi.The type of research used is a Qualitative Approach. Therefore, the research results show that based on the information provided, the economic empowerment programs for the community conducted or planned in several mosques include the collection and distribution of zakat given to those in need, especially during the fasting month, and the mosques provide small loans to the community to assist them in economic activities.The mosque also strives to have a greater positive impact on the welfare of the community and the overall progress of the mosque.
The Influence of Financial Literacy and Financial Technology on Financial Inclusion Faculty of Islamic Religion Muhammadiyah University of Makassar Alfina Angraeni; Agusdiwana Suarni; Muhammad Khaedar Sahib
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/xm7bss10

Abstract

This study aims to analyze the effect of financial literacy and financial technology on financial inclusion of the Faculty of Islamic Studies, Muhammadiyah University of Makassar. Financial literacy includes financial knowledge, behavior and attitudes in managing finances, while financial technology refers to the use of technological innovation in financial services to improve effectiveness and efficiency. Financial inclusion, as a dependent variable, is defined as an individual's accessibility to formal financial services to improve financial well-being. The study used a quantitative approach with an associative descriptive method. The sample consisted of 77 students selected using the proportionate stratified random sampling technique. Data collection was carried out through a Likert-based questionnaire, which included indicators of financial literacy, financial technology, and financial inclusion. Data were analyzed using multiple regression tests to test the relationship between variables. The results of the study showed that the sig. value. For the effect of X1 on y is 0.169> 0.05 and the t value is 1.388 <t table 1.665, so it can be concluded that H0 is rejected, which means there is no significant effect of X1 on Y and the sig. value. The influence of X2 on y is 0.041 < 0.05 and the calculated t value is 2.079 > t table 1.665, so it can be concluded that H1 is accepted, which means there is a significant influence of X2 on Y.
Co-Authors A Ifayani Haanurat A. Fara Rezky Rahmadani Rasyid Abdi, Muhammad Nur 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 Arisaldi, Muh. Arli Parikesit Arman Rahim Sawal Arni Arni Arvina Arham Asdar Asdar Ashari, Wiwin Asriati Asriati Asriati, Asriati Asrini Assahrah, Mutiah Astika, Sri Astuti - Badiana Badiana 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 Kumala, Kumala Masnan, Sulaiman Miftahul Rahmah 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 Nuhung, Mahmud Nur Fitri Amaliah Nurfadilah Nurhana, Nurhana Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurlina Nurlina Nurlina Nurlinda Agustin Putri, Rini Dwi Rabiatul Adawiya Rahmah, Sahidah Rahmah, Syahidah Rizaldi, Muh Rosmini Rosmini Rusna Rustan, Rustan Safri Haliding Sahabuddin N Sahib, Muhammad Khaeldalr Sahrullah Sahrullah Sahrullah Sahrullah, Sahrullah Samsul Rizal Selviana, Wulan Sitti Nurbaya Solihatun, Rika Sompa, Andi Weri Sri Andayaningsi Sri Wahyuni Sri Wahyuni Sri Wahyuni Suandi, Ervin Sulaiman Masnan Sulastri Sulastri Syahaq, Fuad Asywadu Syahidah Rahmah Taufiq Rahman Tiara, Safira Almey Wahyu Aristyaning Putri wahyuni wahyuni Wulandari Buamona Yulianti, Irna Yuyun Wahyuni