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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) SYNERGY: Jurnal Bisnis dan Manajemen Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Masyarakat International Journal of Interdisciplinary Research
Muhammad Rijal Alim Rahmat
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Optimalisasi Strategi Bisnis dengan Pendekatan Enterprise Resource Planning (ERP) pada PT. Citra Media Prima Muhammad Rijal Alim Rahmat; Ridwan Andi Mattoliang; Rahmat Burhamzah; Anang Setiawan; M. Yunasri Ridhoh
Jurnal Kemitraan Masyarakat Vol. 1 No. 4 (2024): Desember: Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v1i4.842

Abstract

The Community Service (PKM) activity aimed to enhance the understanding of Enterprise Resource Planning (ERP) concepts for PT. Citra Prima Media, a provider of internet and TV services. ERP is an integrated system designed to improve operational efficiency and real-time data-driven decision-making. The method involved workshops, pre-tests, and post-tests to evaluate participants’ comprehension of ERP benefits in three key areas: financial management, marketing, and human resources (HR). The results showed significant improvements in participants’ understanding, with an average post-test score of 93%. Participants recognized ERP's role in operational efficiency, customer analytics, and data-driven HR management. Based on these findings, PT. Citra Prima Media plans to evaluate ERP adoption for a phased digital transformation. This initiative highlights the importance of ERP in supporting companies' competitiveness in the digital era.
Volatilitas Cryptocurrency di Indonesia: Investasi Keuangan Pada Bitcoin Sebelum dan Sesudah Peresmian Bursa Kripto Muhammad Rijal Alim Rahmat; Indri Iswardhani
SYNERGY: Jurnal Bisnis dan Manajemen Vol 5, No 1 (2025)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/synergy.v5i1.65

Abstract

This study analyzes the volatility of cryptocurrency, specifically Bitcoin, in Indonesia during the period of 2022-2024, before and after the launch of the Crypto Exchange on July 17, 2023. The study aims to evaluate the effectiveness of this policy in creating stability in the crypto market. Using a quantitative approach and historical volatility analysis, the research found that the launch of the Crypto Exchange boosted investor confidence and reduced volatility in 2023. However, in 2024, volatility increased again due to market speculation surrounding Bitcoin's halving and regulatory uncertainties. The findings provide valuable insights for investors and regulators in navigating the rapidly changing crypto market in Indonesia
LITERACY-BASED SMALL BUSINESS DEVELOPMENT IN THE DIGITAL ERA IN MAKASSAR CITY Anwar; Romansyah Sahabuddin; Abdul Rahman; Deddy Ibrahim Rauf; Muhammad Rijal Alim Rahmat
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4030

Abstract

This study aims to analyze the influence of financial literacy, digital literacy, and business innovation on business performance in Makassar City, both directly and indirectly through entrepreneurial orientation. Micro, small, and medium enterprises (MSMEs) in Makassar City are a vital component of the regional economy, so understanding the factors influencing their performance is crucial to ensuring the sustainability and growth of this sector. In this study, financial literacy is defined as the understanding and ability of business actors to manage the financial aspects of their business, such as cash flow, investments, and financial planning. Digital literacy refers to the ability of business actors to utilize digital technology for operations, marketing, and interactions with customers and business partners. Meanwhile, business innovation refers to the creation and implementation of new ideas in products, processes, or business models that can improve business competitiveness and efficiency. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to business actors in Makassar City who had been operating for at least two years and used digital technology in their operations. A sample of 200 business actors operating in various sectors, such as retail, services, and manufacturing, participated in this study. The data analysis technique used was path analysis, which allows for the evaluation of direct and indirect relationships between variables, with entrepreneurial orientation acting as a mediating variable. The results of the study indicate that financial literacy, digital literacy, and business innovation have a positive effect on business performance. Specifically, business owners with high financial and digital literacy and the ability to innovate have better business performance, both in terms of revenue, profit, and competitiveness. Furthermore, entrepreneurial orientation has been shown to mediate the influence of financial literacy, digital literacy, and business innovation on business performance. This indicates that business owners with a high entrepreneurial orientation are more likely to utilize financial and digital literacy and innovate to improve their business performance. This study provides an important contribution to stakeholders, including business owners, the government, and academics, by emphasizing the importance of improving financial literacy, digital literacy, and business innovation to enhance business performance. Furthermore, this study also highlights the importance of entrepreneurial orientation as a factor that can mediate the relationship between these variables and business performance, which can serve as a basis for developing policies that support the strengthening of entrepreneurship in Makassar City.
Pengaruh Risiko Likuiditas dan Risiko Kredit terhadap Kinerja Keuangan pada Bank Digital Periode 2020-2024 Indri Iswardhani; Muhammad Rijal Alim Rahmat; Nur Fadilah Ayu Sandira; Nulthazam Sarah; Sri Astuti Nasir
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5904

Abstract

This study aims to analyze the influence of liquidity risk and credit risk on the financial performance of digital banks listed on the Indonesia Stock Exchange for the 2020-2024 period. The research employs an explanatory quantitative approach with a sample of four digital banks selected through purposive sampling. Data were analyzed using multiple linear regression with independent variables Loan to Deposit Ratio (LDR) for liquidity risk and Non-Performing Loan (NPL) for credit risk, and the dependent variable Return on Assets (ROA) for financial performance.The results show that simultaneously, LDR and NPL have a significant effect on ROA. Partially, LDR proves to have a positive and significant effect on ROA, while NPL does not show a significant effect. These findings indicate that liquidity management plays a more critical role in determining the financial performance of digital banks compared to credit risk. This study recommends that digital bank management focus on optimizing liquidity management to improve profitability, while still paying attention to the potential impact of credit risk in the long term.
Macroeconomic Determinants And Greenium In Indonesian Green Sukuk: A Systematic Literature Review Muhammad Rijal Alim Rahmat; Rahmat Burhamzah
International Journal of Interdisciplinary Research Vol. 2 No. 2 (2026): Vol 2 no 2 July 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijir.v2i2.1680

Abstract

Greenium (green premium) is a critical indicator for assessing the efficiency of environmentally oriented financing in the Islamic capital market. However, the sensitivity of this instrument to macroeconomic shocks, particularly the Jakarta Composite Index (IHSG) and the exchange rate, remains mixed in the empirical literature. This study aims to comprehensively map the scientific consensus on the influence of macroeconomic variables on the price performance of green sukuk and the formation of the greenium component in Indonesia. Using a systematic literature review (SLR) structured according to the PRISMA protocol, 10 relevant scientific articles from reputable databases were analyzed in depth. The review indicates a strong consensus that, in the short run, the IHSG exerts a negative effect on instrument returns through portfolio rotation between equities and sukuk. By contrast, rupiah depreciation has a positive long-run effect by raising secondary-market yields as compensation for higher currency risk. Nevertheless, a substantial research gap remains: no direct empirical evidence has yet tested the relationship between stock market volatility and the greenium component (yield spread) specifically in the domestic market; the available evidence is limited to instrument price performance alone. The policy implications point to the need for restructuring fiscal and tax incentives and differentiating marketing strategies according to retail and institutional investor segments in order to preserve the stability of the sustainable financial market.
The Impact Of Value Added Tax (VAT) On Cross Border E-Commerce Transactions: Evidence From The Etsy Platform In Indonesia Rahmat Burhamzah; Muhammad Rijal Alim Rahmat
International Journal of Interdisciplinary Research Vol. 2 No. 2 (2026): Vol 2 no 2 July 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijir.v2i2.1686

Abstract

The rapid expansion of digital commerce has transformed international trade and created significant challenges for tax authorities in monitoring and collecting taxes from cross-border transactions. In response, Indonesia implemented an 11% Value Added Tax (VAT) on electronic commerce transactions through Electronic Commerce Systems (PMSE) to improve tax compliance, increase state revenue, and establish competitive neutrality between domestic and foreign sellers. This study examines the impact of VAT implementation on cross-border e-commerce transactions using the Etsy platform as a case study. A quantitative case study approach was employed, utilizing secondary data collected from the Directorate General of Taxes (DGT), Statistics Indonesia (BPS), Bank Indonesia (BI), OECD reports, the SEA e-Conomy Report, and publicly available Etsy platform documentation. Data were analyzed using descriptive and comparative approaches to evaluate changes in tax revenue, transaction volume, seller competitiveness, and administrative efficiency. The findings indicate that PMSE VAT revenue increased significantly from IDR 3.8 trillion in 2020 to IDR 10.5 trillion in 2022, reflecting a 176% increase within two years. Platform-based VAT collection achieved an estimated compliance rate of 95%, substantially outperforming conventional tax collection systems. However, VAT implementation was associated with a decline in Etsy transaction volume of approximately 15% and increased operational costs for sellers, reducing profit margins and affecting the competitiveness of micro, small, and medium enterprises (MSMEs). The study also reveals that VAT implementation successfully eliminated the price advantage previously enjoyed by imported products, thereby promoting competitive neutrality within Indonesia’s digital marketplace. Nevertheless, fragmented tax collection mechanisms between digital platforms and customs authorities continue to create administrative inefficiencies, compliance burdens, and potential risks of double taxation. The study recommends greater integration between digital platforms, tax authorities, and customs systems to enhance administrative efficiency while maintaining sustainable growth in the digital economy.
Pendampingan Penguatan Tata Kelola dan Pengembangan Ekonomi Lokal Pada Pengurus Koperasi Kelurahan Merah Putih di Kota Makassar Abdul Rahman; Nurbayani Nurbayani; Munadhir Munadhir; Anwar Anwar; Muhammad Rijal Alim Rahmat
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026): Volume 04 Nomor 01 (Mei 2026)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ensctp43

Abstract

Koperasi memiliki peran strategis dalam mendukung pengembangan ekonomi masyarakat dan penguatan ekonomi lokal berbasis komunitas. Namun, pengurus Koperasi Kelurahan Merah Putih (KKMP) di Kota Makassar masih menghadapi kendala dalam tata kelola organisasi, administrasi kelembagaan, penyusunan program kerja, serta pengembangan usaha berbasis potensi lokal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengurus KKMP dalam penguatan tata kelola koperasi dan pengembangan ekonomi lokal di Kota Makassar. Metode pelaksanaan menggunakan pendekatan partisipatif melalui pelatihan, diskusi kelompok, simulasi, dan pendampingan penyusunan program kerja koperasi yang melibatkan 135 pengurus KKMP se-Kota Makassar sebagai peserta utama.  Hasil kegiatan menunjukkan peningkatan pemahaman peserta terkait prinsip tata kelola koperasi, penyusunan program kerja, penguatan administrasi kelembagaan, serta strategi pengembangan ekonomi lokal berbasis koperasi. Sebagian besar peserta mampu menyusun rancangan program kerja koperasi dan mengidentifikasi potensi usaha lokal yang dapat dikembangkan di wilayah masing-masing setelah mengikuti pendampingan. Selain itu, kegiatan pendampingan meningkatkan partisipasi dan motivasi peserta dalam mengembangkan koperasi sebagai instrumen pemberdayaan ekonomi masyarakat di tingkat kelurahan. Kegiatan ini juga menghasilkan berbagai gagasan pengembangan usaha koperasi berbasis potensi lokal, seperti usaha perdagangan, pengolahan hasil perikanan, usaha kuliner lokal, dan usaha mikro berbasis komunitas. Dengan demikian, kegiatan pendampingan mampu memperkuat kapasitas pengurus koperasi sekaligus mendorong penguatan peran koperasi dalam mendukung pengembangan ekonomi lokal di Kota Makassar secara berkelanjutan.
Co-Authors Abdul Rahman Anang Setiawan Anwar Anwar Anwar Deddy Ibrahim Rauf Indri Iswardhani M. Yunasri Ridhoh Munadhir Munadhir Nulthazam Sarah Nur Fadilah Ayu Sandira Nurbayani Nurbayani Rahmat Burhamzah Ridwan Andi Mattoliang Romansyah Sahabuddin Sri Astuti Nasir