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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Bussman Journal : Indonesian Journal of Business and Management JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Journal Online Manajemen ELPEI (JOMEL) Abdi Cendekia: Jurnal Pengabdian Masyarakat Phonologie : Journal of Language and Literature Kreativitas Pada Pengabdian Masyarakat (Krepa) Neraca Manajemen, Akuntansi, dan Ekonomi Celebes Journal of Community Services Abdi Kimia : Jurnal Pengabdian Masyarakat Mammiri: Jurnal Pengabdian Masyarakat Journal of Economics and Management Technologies
A. Reski Almaida Dg Macenning
Universitas Negeri Makassar
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Keputusan Pembelian Produk Kecantikan di TikTok Shop: Peran Perceived Value, E-WOM, dan Perceived Ease of Use bagi Generasi Z Sandira, Nur Fadilah Ayu; Iswardhani, Indri; Macenning, A. Reski Almaida dg; Sarah, Nulthazam; Nasir, Sri Astuti
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 1 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i1.6462

Abstract

This study aims to analyze the influence of Perceived Value, E-WOM (Electronic Word of Mouth), and Perceived Ease of Use on purchasing decisions of beauty products on TikTok Shop, specifically among Generation Z in Makassar. Using a quantitative method with a descriptive approach and survey, data was collected through questionnaires from 105 respondents, TikTok users in Makassar who have purchased beauty products on the platform. The findings reveal that all three factors have a significant positive impact on purchasing decisions. High Perceived Value encourages purchases as consumers feel the product is worth the price. E-WOM, originating from recommendations by other users, enhances trust and purchase interest. Meanwhile, Perceived Ease of Use, which includes ease of transaction, contributes to consumer comfort while shopping. Overall, these three factors work together to create a positive shopping experience and influence purchasing decisions for beauty products on TikTok Shop.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT BFI FINANCE TBK DAN PT ADIRA DINAMIKA MULTI FINANCE TBK BERDASARKAN RASIO SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TAHUN 2023–2024 Burhamzah, Rahmat; Dg Macenning, A. Reski Almaida
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.417

Abstract

This research aims to analyze and compare the financial performance of PT BFI Finance Tbk and PT Adira Dinamika Multi Finance Tbk in the period 2023–2024 using solvency, activity, and profitability ratios. The study adopts a quantitative descriptive comparative approach based on secondary data derived from audited annual financial reports. The analysis focuses on indicators such as Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that PT BFI Finance Tbk demonstrates stronger financial stability and better operational efficiency than PT Adira Dinamika Multi Finance Tbk, particularly in managing capital structure and maintaining profitability margins. Conversely, PT Adira Finance exhibits a decreasing trend in asset utilization efficiency and profit margins. These findings indicate the importance of maintaining balanced capital structures and operational effectiveness to enhance long-term financial health. The study provides valuable insights for investors, management, and stakeholders in evaluating the performance and competitiveness of financial service institutions in Indonesia’s non-bank financing industry.
PERBANDINGAN ANALISIS KEUANGAN LEMBAGA KEUANGAN NON BANK PT. TRUST FINANCE INDONESIA TBK. DAN PT. BUSSAN AUTO FINANCE Dg Macenning, A. Reski Almaida; Burhamzah, Rahmat
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.418

Abstract

This study aims to compare the financial performance of two non-bank financial institutions, namely PT Trust Finance Indonesia Tbk and PT Bussan Auto Finance, in the year 2023 by using financial ratio analysis, including liquidity, solvency, profitability, and operational efficiency (BOPO) ratios. The background of this research is based on the importance of evaluating financial performance to assess managerial effectiveness and the competitiveness of financing companies amid economic dynamics. The method used is descriptive quantitative with a comparative approach. The data analyzed consists of the annual financial reports of both companies published in 2023. The results indicate significant differences in financial structure and operational efficiency between the two companies. PT Bussan Auto Finance tends to demonstrate better operational efficiency, as reflected in a lower BOPO ratio, while PT Trust Finance shows more fluctuating profitability ratios. This study provides practical implications for investors, company management, and regulators in considering financial efficiency and stability when making strategic decisions.
Pragmatic Language in Discussions of Tax Strategy and Corporate Social Responsibility Projects among Management Students Burhamzah, Rahmat; Burhamzah, Muftihaturrahmah; Dg Macenning, A. Reski Almaida
Phonologie : Journal of Language and Literature Vol 5, No 2 (2025): Phonologie : Journal of Language and Literature
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/phonologie.v5i2.73181

Abstract

Abstract. This study aims to examine the use of linguistic pragmatics in the group discussions on tax strategy and Corporate Social Responsibility (CSR) projects among management students. Employing a qualitative research design with a case study approach, data were collected through participant observation, audio-video recordings of group discussions, semi-structured interviews, and document analysis. The data were analyzed using Speech Act Theory (Austin and Searle) and Grice’s theory of implicature to interpret implied meanings and communicative strategies within group interactions. Findings reveal that students employ various speech acts, including directives, assertives, expressives, and commissives, which function not only to convey information but also to establish social roles and influence group dynamics. The use of implicature and presupposition facilitates implicit communication, expediting the discussion process and maintaining group harmony. Mitigation and persuasion strategies proved effective in building consensus and managing conflicts. Social position differences within groups influenced pragmatic language use patterns, where dominant members tended to use more direct language, while others preferred subtler and implicit expressions. This study underscores the significance of pragmatic competence as a pivotal communication skill in both academic and professional contexts. It is recommended that educational institutions integrate pragmatic communication training into curricula to enhance students’ effective communication skillsKeyword: linguistic pragmatics, speech acts, implicature, tax strategy, Corporate Social Responsibility, academic communication
Pelatihan Penyusunan Laporan Keuangan Sederhana Bagi Pemilik Rumah Kos di Jalan Siti Dg Kati Kota Makassar Macenning, A. Reski Almaida Dg; Negara, Satria Putra Jaya; Hasnidar, Hasnidar; Rahmat, Muhammad Rijal Alim; Windarsari, Wiwin Riski
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 4 No 3 (2025): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v4i3.385

Abstract

Usaha rumah kos merupakan salah satu bentuk usaha mikro yang tumbuh pesat di daerah Abdesir sebagai respons terhadap meningkatnya kebutuhan tempat tinggal sementara bagi mahasiswa, pekerja, dan pendatang. Meskipun potensial, mayoritas pemilik rumah kos masih belum menerapkan pengelolaan keuangan yang baik dan terstruktur. Minimnya literasi keuangan menyebabkan ketidaktahuan terhadap kondisi riil keuangan usaha, kesulitan dalam membuat laporan, serta kendala dalam pengambilan keputusan usaha yang tepat. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pemilik kos dalam menyusun laporan keuangan sederhana. Metode yang digunakan meliputi penyuluhan, praktik langsung menggunakan template berbasis Excel, serta pendampingan pascapelatihan. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai jenis dan fungsi laporan keuangan, serta kemampuan menyusun laporan keuangan dasar seperti arus kas dan laba rugi. Sebanyak 85% peserta mengalami peningkatan pemahaman, dan 75% mampu mengaplikasikan materi dalam praktik. Respon peserta sangat positif, dan sebagian besar menyatakan komitmen untuk menerapkan pencatatan keuangan secara berkelanjutan. Pelatihan ini terbukti efektif dalam memberdayakan pelaku usaha mikro agar dapat mengelola usahanya secara lebih profesional dan berkelanjutan.
The Influence of Profitability and Company Growth on Earnings Management in The Consumer Goods Industry Sector Jumliana; Yusdiman; Dg Macenning, A. Reski Almaida
Journal of Economics and Management Technologies Vol. 1 No. 1 (2025): Journal of Economics and Management Technologies
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jemtech.v1i1.4

Abstract

Objectives - This study aims to identify the influence of Return on Assets (ROA), Return on Equity (ROE), and Company Growth on Earnings Management in the Consumer Goods Industry sector, specifically in the Cosmetics and Household Needs sub-sector listed on the Indonesia Stock Exchange. Methods - The analysis methods employed include descriptive analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing (both partial and simultaneous), and the coefficient of determination test (R²). The results - Return on Assets (ROA) has a direct positive and significant effect on Earnings Management, with a significance level of 0.021. Return on Equity (ROE) also has a direct positive and significant effect on Earnings Management, with a significance level of 0.001. Company Growth likewise has a positive and significant effect on Earnings Management, with a significance level of 0.046, which is less than 0.05. Furthermore, ROA, ROE, and Company Growth simultaneously have a positive and significant effect on Earnings Management, with a significance level of 0.001.
Pelatihan Digital Marketing Bagi Pemilik Rumah Kost Jalan Arung Sanrego Kota Makassar Menggunakan Piktochart: Digital Marketing Training for Boarding House Owners on Jalan Arung Sanrego, Makassar City Using Piktochart A. Reski Almaida Dg Macenning; Hardiyanti Hatibu; Hasisa Haruna; Novi Wulandari; Rifhani Handayani L
MAMMIRI: JURNAL PENGABDIAN MASYARAKAT Vol. 1 No. 3 (2024): October 2024
Publisher : Education and Talent Development Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/mammiri.v1i3.2419

Abstract

The rapid development of Makassar, particularly along the Arung Sanrego Street, has driven an increased demand for rental properties, particularly boarding houses, leading to intense competition among property owners. To succeed in this competition, an effective marketing strategy is required, one of which is digital marketing. This article aims to examine the application of digital marketing in the boarding house industry in Makassar, focusing on the utilization of digital platforms such as social media, websites, and property search applications. A training program was conducted for boarding house owners to enhance their understanding of digital marketing and the use of graphic design tools, such as Piktochart, to create attractive promotional materials. The results of the training showed a significant improvement in the participants' understanding of how to market their boarding houses effectively and efficiently, as well as expanding their market reach, even to other cities or provinces. Additionally, the training also had a positive impact on increasing the competitiveness of boarding house businesses, as owners were able to leverage data analytics to design more targeted marketing strategies. Overall, the implementation of digital marketing not only provides direct benefits to the boarding house owners but also contributes to the local economy through increased revenue and the creation of new jobs in the boarding house industry Keynote: Digitital Marketing, Piktochart,Kost
Co-Authors Achmad Ridha Agussalim, Hastuti Azlan Azhari Bando, Ushwa Dwi Masrurah Arifin Bunyamin, Andi Bulqiah Nur Burhamzah, Muftihaturrahmah Burhamzah, Rahmat Faathir Almur Hardiyanti Hatibu Hasisa Haruna Hasnidar Hasnidar Indri Iswardhani Jayawarsa, A.A. Ketut Jumliana Negara, Satria Putra Jaya Nisai, Khaerun Novi Wulandari Nulthazam Sarah Nur Fadilah Ayu Sandira Nur Fadilah Ayu Sandira Rahmat, Muhammad Rijal Alim Rifhani Handayani L Rostina Sarah, Nulthazam Sri Astuti Nasir Windarsari, Wiwin Riski Yusdiman