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All Journal Jurnal Profesi Kependidikan JURNAL PENDIDIKAN TAMBUSAI Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Seminar Nasional Pengabdian Kepada Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Masyarakat Waradin Seminar Nasional Hasil Penelitian LP2M UNM Journal of Halal Industry Studies JFAS : Journal of Finance and Accounting Studies JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Sipakatau Jurnal Penelitian Multidisiplin Bangsa Jurnal Akuntansi Nommensen Outline Journal of Community Development
Majiding, Nurul Chalisa
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pemanfaatan Asesmen Pembelajaran Bagi Guru SMKN 1 Tinambung Nuraisyiah, Nuraisyiah; Sahade, Sahade; Hasyim, Sitti Hajerah; Majiding, Nurul Chalisa; Harianto, Dedi
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2024:PROSIDING EDISI 2
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

Mitra Program Kemitraan Masyarakat (PKM) ini adalah SMK Negeri 1 Tinambung. Masalah yang dihadapi adalah: (1) mitra kurang memahami asesmen pembelajaran, (2) mitra kurang memahami bagaimana menggunakan data asesmen untuk meningkatkan pembelajaran. Metode yang digunakan adalah: ceramah, tanya jawab, simulasi dan praktek. Hasil yang dicapai adalah (1) mitra memahami asesmen pembelajaran, (2) memiliki pengetahuan dalam memanfatkan data asesmen dalam meningkatkan hasil pembelajaran. Peserta kegiatan sangat terbantu dengan adanya kegiatan ini karena peserta mendapatkan tambahan pengetahuan pemanfaatan asesmen dalam pembelajaran.
Keberlangsungan UKM Perempuan Dalam Pespektif Pemasaran Digital Studi Kasus Pada Klinik Kecantikan Nuraisyiah, Nuraisyiah; Hasyim, Sitti Hajerah; Majiding, Nurul Chalisa; Harianto, Dedi
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2024 : PROSIDING EDISI 9
Publisher : Seminar Nasional LP2M UNM

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Abstract

Penelitian ini bertujuan untuk menganalisis keberlangsungan UKM perempuan dalam perspektif pemasaran digital. Subjek dalam penelitian ini adalah UKM Glownika Aesthetic Clinic di Kota Makassar. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu wawancara. Metode analisis data yang digunakan dalam penelitian ini adalah penelitian kualitatif. Hasil penelitian menunjukkan bahwa keberlangsungan UKM Glownika Aesthetic Clinic tidak terlepas dari marketing mix, dan pemasaran digital. Mereka dapat berbagi pengalaman, mengakses informasi pemasaran terkini, dan memanfaatkan jaringan untuk memperluas usaha. Pemasaran digital memberikan kesempatan besar bagi UKM kecantikan yang dikelola perempuan untuk tumbuh dan bertahan di pasar yang kompetitif. Kata kunci: Keberlangsungan Usaha, UKM Perempuan, Pemasaran Digital
Strategi Penanganan Non-Perfoming Loan dan Implikasinya terhadap Stabilitas Keuangan Bank: Studi Kasus pada Bank Sulselbar Nurul Chalisa Majiding; Ambarwati Akib; Dwi Utami; Sri Utami; Magfirah Wahyu Ramadhani
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i3.4527

Abstract

This study examines the strategies employed by Bank Sulselbar to manage non-performing loans (NPL) and their implications for the bank’s financial stability. Using a qualitative case study approach, in-depth interviews and conducted alongside internal document analysis. Findings reveal that a combination of preventive measures—such as strict credit appraisal and ongoing monitoring—and curative actions—including loan restructuring, intensive debtor communication, and collateral execution—have effectively contained NPLs below the central bank’s threshold of 5%. Despite external shocks from the COVID-19 pandemic and regional natural disasters, Bank Sulselbar maintained a Loan-to-Deposit Ratio (LDR) of 88% and Capital Adequacy Ratio (CAR) above regulatory minima. However, rising NPLs in the agricultural and MSME segments necessitate portfolio diversification and enhanced stress testing to safeguard long-term liquidity and solvency. This research contributes to localized risk management literature and offers practical insights for regulators and regional banks.
Menelusuri Praktik Akuntansi Perbankan Dalam Kegiatan Operasional Bank: pada Bank Cimb Niaga Syariah Kota Makassar Ambarwati Akib; Magfirah Wahyu Ramadhani; Nurul Chalisa Majiding; Sri Utami; Syahir Fadli
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i2.4528

Abstract

This study aims to explore banking accounting practices in the daily operational activities of Bank CIMB Niaga Syariah KCP Jalan Veteran Selatan, Makassar. The approach used is qualitative descriptive with in-depth interview methods, direct observation, and documentation. The results of the study indicate that the accounting recording system for current and savings products is carried out in accordance with sharia principles through mudharabah and wadi'ah contracts, with transparent and orderly fund management. In terms of security, the bank implements a multi-layered verification system and has been certified ISO 27001 for customer data protection. Handling of problematic loans is carried out in stages, through the issuance of warning letters, mediation, to auctions as the last option, while still prioritizing a polite and cultured approach. This finding confirms that banking accounting practices at the branch level do not only focus on technical aspects, but also reflect ethical values ​​of service and customer protection).
THE EFFECT OF GREEN INNOVATION, CARBON EMISSION DISCLOSURE, AND ENVIRONMENTAL COSTS ON COMPANY VALUE Akib, Ambarwati; Majiding, Nurul Chalisa; Utami, Sri; Utami, Dwi; Ramadhani, Magfirah Wahyu
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i1.5102

Abstract

The purpose of this study was to analyze the effect of (1) green innovation on firm value, (2) carbon emission disclosure (CED) on firm value, (3) environmental costs on firm valueI. This research uses quantitative research methods. The sampling procedure in this study was based on a purposive sampling method, the population in this study totaled 52 companies with 260 data. This study uses secondary data, which is obtained from the internet through the official IDX website (www.idx.co.id ) and the official website of each company. The data used are annual reports and sustainability reports published by each company that is the sample of this study. The statistical method used to test the hypothesis is by using the SPSS statistical application. The research results show that green innovation, carbon emission disclosure, and environmental costs positive effect on firm value. Tujuan penelitian ini adalah menganalisis pengaruh (1) inovasi hijau terhadap nilai perusahaan, (2) pengungkapan emisi karbon (CED) terhadap nilai perusahaan, (3) biaya lingkungan terhadap nilai perusahaan. Prosedur pengambilan sampel dalam penelitian ini berdasarkan metode purposive sampling, populasi dalam penelitian ini berjumlah 52 perusahaan dengan jumlah data 260. Penelitian ini menggunakan data sekunder, yang diperoleh dari internet melalui situs web resmi BEI (www.idx.co.id) dan situs web resmi masing-masing perusahaan. Data yang digunakan adalah laporan tahunan dan laporan keberlanjutan yang diterbitkan oleh masing-masing perusahaan yang menjadi sampel penelitian ini. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan aplikasi statistik SPSS. Hasil penelitian menunjukkan bahwa inovasi hijau, pengungkapan emisi karbon, dan biaya lingkungan berpengaruh positif terhadap nilai perusahaan.
Optimalisasi Konten Instagram dan TikTok serta Pelatihan Editing Video dengan CapCut bagi Masyarakat Anang Setiawan; Fadil Muhammad; Nurul Chalisa Majiding; Achmad Ridha; Azlan Azhari
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i2.674

Abstract

The training on optimizing Instagram and TikTok social media content and video editing using the CapCut application was part of a community service program aimed at enhancing digital literacy and visual content production skills. This activity took place during the Education Exhibition commemorating the 63rd Anniversary of Universitas Negeri Makassar, involving participants from various backgrounds, including students and small business owners. Using a participatory method combining theoretical sessions, demonstrations, and hands-on practice, the training resulted in significant improvements in participants’ understanding of social media strategies, personal branding, and video editing skills. Evaluation results showed a 41% increase from pre-test to post-test scores, and 85% of participants grasped the basic concepts of reach and engagement in social media algorithms. This program successfully equipped participants with relevant digital competencies and contributed to social transformation through the strategic and creative use of social media.
Transformasi Digital dalam Praktik Akuntansi UMKM: Studi Kasus Implementasi Software Akuntansi Berbasis Cloud Majiding, Nurul Chalisa; Hidayatullah, Andi Muh Syukur
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 2 (2025): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i2.10005

Abstract

Transformasi digital telah menjadi kebutuhan strategis bagi Usaha Mikro, Kecil, dan Menengah (UMKM) untuk meningkatkan efisiensi dan akuntabilitas dalam pengelolaan keuangan. Penelitian ini bertujuan untuk mengevaluasi penerapan software akuntansi berbasis cloud (Zahir) dalam praktik akuntansi pada UMKM, dengan studi kasus pada Toko Mubarak Herbal. Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui observasi dan wawancara. Hasil penelitian menunjukkan bahwa penggunaan Zahir mampu menyusun laporan keuangan neraca dan laba rugi secara otomatis, dengan nilai akhir sebesar Rp26.947.000 untuk total aset dan ekuitas serta Rp5.522.000 untuk laba bersih. Namun, implementasi masih terbatas pada pencatatan dasar karena keterbatasan pengetahuan dan kemampuan komputerisasi karyawan. Penelitian ini menekankan pentingnya peningkatan literasi digital dan pelatihan penggunaan fitur lanjutan software akuntansi untuk mengoptimalkan manfaat transformasi digital pada UMKM.
Flypaper Effect dan Kapasitas Fiskal Daerah: Studi Empiris pada Kabupaten/Kota di Sulawesi Selatan Ramadhani, Magfirah Wahyu; Utami, Sri; Majiding, Nurul Chalisa; Akib, Ambarwati
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.510

Abstract

This study analyzes the influence of the Flypaper Effect on regional expenditure in regencies/cities in South Sulawesi Province, with fiscal capacity as a moderating variable. The Flypaper Effect occurs when regional expenditure is more influenced by transfers from the central government than by Local Revenue (PAD). This research uses secondary data from the Regional Budget (APBD) reports for the years 2021 to 2023 from 24 regencies/cities in South Sulawesi. Using multiple linear regression analysis, the results indicate that central government transfers, particularly the General Allocation Fund (DAU), have a significant impact on regional expenditure, while PAD contributes to a lesser extent. Furthermore, the moderating test results show that fiscal capacity, measured through PAD, does not significantly moderate the relationship between transfer funds and regional expenditure. These findings provide empirical evidence that despite regional fiscal capacity, reliance on central government transfers remains dominant in influencing regional expenditure. This study offers insights for local governments to focus more on increasing PAD to reduce dependence on central transfers and contributes to the development of fiscal decentralization theory
Eksplorasi Sharia Compliance dan Transparansi Sistem Akuntansi pada Koperasi Syariah di Kota Makassar Ambarwati Akib; Nurul Chalisa Majiding; Dwi Utami
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 7 No 2 (2025): Juni 2025
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v7i2.283

Abstract

This study aims to evaluate the implementation of sharia compliance and the transparency of the accounting system at KSPPS Bakti Huria Syariah. Using a qualitative approach with a case study method, data were collected through in-depth interviews, observation, and document analysis. The results indicate that KSPPS Bakti Huria has implemented a PSAK Syariah-based accounting system supported by automated digital tools. The cooperative employs mudharabah, murabahah, ijarah, and wadiah contracts in its operations. Sharia compliance is maintained through the supervision of the Sharia Supervisory Board (DPS), and financial reporting meets sharia accounting principles, although members' understanding of the reports remains limited. The study recommends enhancing members' sharia literacy, continuous staff training, and strengthening the DPS’s role in disseminating financial information to improve the overall quality of sharia principles implementation.
Training on Managing Priority Needs to Curb Consumptive Behavior among Students at SMK 1 Pare-pare. Utami, Dwi; Sri Utami; Magfirah Wahyu Ramadhani; Ambarwati Akib; Nurul Chalisa Majiding
Outline Journal of Community Development Vol. 2 No. 3: March 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/258xmf94

Abstract

Consumptive behavior among students, especially in vocational schools, is a growing concern influenced by low financial literacy and weak self-control in the digital era. This community service program aimed to reduce such behavior through participatory training on needs management. Conducted at SMK Negeri 1 Pare-pare, the program engaged students in interactive sessions, simulations, and discussions to enhance their understanding of financial planning and prioritization. The results showed improved knowledge, increased awareness of spending habits, and a positive shift in attitudes toward money management. The training was well-received by both students and school staff, highlighting the importance of continued financial education. This initiative supports the development of responsible financial behavior among youth.
Co-Authors Achmad Ridha Akib, Ambarwati Anang Setiawan Anang Setiawan Azlan Azhari Burhamzah, Rahmat Dedi Harianto Fadil Muhammad Hasyim, Sitti Hajerah Hidayatullah, Andi Muh Syukur Josafat Gracia Ginting M. Ridwan Tikollah Magfirah Wahyu Ramadhani Muhammad, Fadil Nuraisyiah, Nuraisyiah Patima, Khusnul Rais, Ahmad Ramadhani, Maghfirah Wahyu Sahade Sri Utami SRI UTAMI Syahir Fadli Syamsiar, Syamsiar Tenri Sayu Puspitaningsih Dipoatmodjo