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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 Jurnal Pendidikan Terapan Seminar Nasional Hasil Penelitian LP2M UNM Journal of Innovative and Creativity 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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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.
Optimizing Data Analysis Competencies of Accounting Education Students through the Introduction of the STATA Application Akib, Ambarwati; Ramadhani, Magfirah Wahyu; Utami, Sri; Utami, Dwi; Majiding, Nurul Chalisa
Outline Journal of Community Development Vol. 3 No. 2: November 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/wcdjzh47

Abstract

The ability to process and analyze statistical data is an essential skill for Accounting Education students, particularly in the preparation of quantitative research. However, most students are still limited to the use of common statistical software, necessitating mastery of more comprehensive applications such as STATA. This community service activity aims to improve students' understanding and skills in using STATA through socialization and practice-based training. The implementation methods included preparation, opening and socialization, core training, group discussions and case studies, evaluation, and preparation of reports and publications. The activity was attended by fifth-semester Accounting Education students at Makassar State University. The evaluation results showed an increase in participants' understanding and ability to operate STATA. This activity had a tangible impact on improving student competency and supporting the implementation of the Tri Dharma of Higher Education, particularly community service. It is recommended that similar training be conducted continuously with more in-depth coverage of statistical analysis material.
Penerapan Flipped Classroom dalam Pembelajaran Ekonomi Akuntansi untuk Meningkatkan Kemandirian dan Kolaborasi Belajar Siswa SMA Utami, Sri; Majiding, Nurul Chalisa
Jurnal Profesi Kependidikan Vol 6, No 2 OKT (2025): Jurnal Profesi Kependidikan
Publisher : Jurnal Profesi Kependidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan flipped classroom terhadap kemandirian dan kolaborasi belajar siswa SMA dan SMK di Kota Palopo. Pendekatan kuantitatif digunakan dengan penyebaran kuesioner daring kepada 189 responden. Analisis data menggunakan Stata meliputi uji asumsi klasik dan regresi linear sederhana dengan robust standard errors. Hasil penelitian menunjukkan bahwa flipped classroom berpengaruh positif dan signifikan terhadap kemandirian belajar (R² = 0,1727) dan kolaborasi belajar (R² = 0,1530). Model ini efektif meningkatkan karakter belajar mandiri dan kolaboratif sebagai kompetensi kunci abad ke-21.
Praktik Akuntansi Manajemen dalam Pengambilan Keputusan Anggaran pada Koperasi Karyawan Majiding, Nurul Chalisa; Akib, Ambarwati
Jurnal Akuntansi Nommensen Vol. 4 No. 2 (2025): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v4i2.2948

Abstract

Praktik akuntansi manajemen memiliki peran penting dalam mendukung proses pengambilan keputusan pada organisasi koperasi, di mana rasionalitas ekonomi dan nilai sosial berjalan berdampingan. Penelitian ini bertujuan untuk mengeksplorasi bagaimana praktik akuntansi manajemen diterapkan dalam proses pengambilan keputusan anggaran pada Koperasi Karyawan Segeru Makassar. Menggunakan pendekatan studi kasus kualitatif, data dikumpulkan melalui wawancara mendalam dengan manajer dan ketua koperasi, disertai analisis dokumen dan observasi langsung. Hasil penelitian menunjukkan bahwa pengambilan keputusan anggaran di koperasi ditandai oleh praktik akuntansi manajemen yang bersifat hibrid, yaitu perpaduan antara prosedur formal berbasis data dan musyawarah partisipatif antaranggota. Proses penganggaran tidak semata berfungsi sebagai alat perencanaan keuangan, tetapi juga sebagai praktik sosial yang merefleksikan nilai transparansi, kepercayaan, dan akuntabilitas kolektif. Selain itu, pengambilan keputusan dipengaruhi oleh kompetensi manajerial, norma kelembagaan, dan budaya organisasi yang menekankan kesejahteraan anggota. Penelitian ini berkontribusi pada pengembangan literatur dengan memperluas pemahaman mengenai akuntansi manajemen sebagai praktik sosial dalam konteks koperasi. Temuan juga memberikan implikasi praktis bagi pengelola dan pembuat kebijakan koperasi untuk memperkuat sistem penganggaran melalui peningkatan kapasitas sumber daya manusia dan penerapan akuntansi digital.
Penerapan PSAK 16 dalam Perhitungan Depresiasi dan Penurunan Nilai Aset Tetap pada Usaha Percetakan Skala Mikro Akib, Ambarwati; Majiding, Nurul Chalisa
Jurnal Akuntansi Nommensen Vol. 4 No. 2 (2025): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v4i2.2951

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 16 tentang Aset Tetap pada usaha percetakan skala mikro, khususnya dalam perhitungan depresiasi dan penurunan nilai aset tetap. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi pada salah satu usaha percetakan di Kota Makassar. Hasil penelitian menunjukkan bahwa pencatatan aset tetap telah dilakukan secara sederhana dengan mencantumkan harga perolehan dan tahun pembelian, namun belum disertai perhitungan depresiasi dan penurunan nilai sesuai ketentuan PSAK 16 dan PSAK 48. Berdasarkan simulasi perhitungan menggunakan metode garis lurus, total beban depresiasi tahunan seharusnya mencapai Rp 64.537.500. Tidak dilakukannya penyusutan dan uji penurunan nilai menyebabkan laporan keuangan tidak mencerminkan kondisi ekonomi yang sebenarnya. Temuan ini menunjukkan bahwa tingkat pemahaman akuntansi pelaku usaha mikro masih rendah, terutama dalam aspek pengakuan, pengukuran, dan penyajian aset tetap. Penelitian ini menekankan pentingnya peningkatan literasi akuntansi bagi pelaku UMKM agar dapat menerapkan standar akuntansi secara lebih tepat dan menghasilkan laporan keuangan yang andal
Peran Mediasi Literasi Keuangan terhadap Digitalisasi, Perilaku Konsumtif, dan Stabilitas Keuangan pada K-popers Gen Z Tikollah, M. Ridwan; Majiding, Nurul Chalisa; Fadli, Syahir; Sahade, Sahade
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.8733

Abstract

Generation Z (Gen Z) is a consumer group whose financial behavior is strongly shaped by digitalization and cultural influences, particularly K-Pop fandom. As digital natives, Gen Z actively uses digital financial services but is also vulnerable to impulsive consumption. This study investigates the mediating role of financial literacy in the relationship between digitalization, consumptive behavior, and financial stability among Gen Z K-Pop fans in Makassar, Indonesia. Using a quantitative explanatory design, data were collected from 100 respondents aged 18–25 years who actively participate in K-Pop fandom activities and conduct digital transactions such as e-wallet usage, online shopping, or concert ticket purchases. Data analysis employed multiple regression and Sobel tests to examine mediation effects.The findings indicate that digitalization positively influences financial stability both directly and indirectly through financial literacy. Financial literacy acts as a partial mediator, strengthening the effect of digitalization on financial stability. In contrast, consumptive behavior does not significantly affect either financial literacy or financial stability. These results underscore the critical role of financial literacy in enabling Gen Z to maintain financial resilience despite the pressures of digital consumption and fandom-driven spending. This research contributes theoretically by integrating perspectives from digital finance, consumer behavior, and financial literacy within a cultural context. Practically, the findings offer insights for educators, policymakers, and financial institutions to design targeted financial literacy programs tailored to the needs of young consumers. Such interventions are essential to foster responsible financial behavior and ensure long-term financial stability in the digital era.
Gaya Hidup Digital dan Keputusan Keuangan: Tinjauan Sistematis terhadap Perilaku Keuangan Generasi Z di Indonesia Majiding, Nurul Chalisa
Jurnal Penelitian Multidisiplin Bangsa Vol. 2 No. 7 (2025): Desember
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v2i6.635

Abstract

Penelitian ini bertujuan untuk menganalisis perilaku pengelolaan keuangan Generasi Z di Indonesia melalui pendekatan Systematic Literature Review (SLR). Fenomena gaya hidup digital, meningkatnya penggunaan layanan keuangan berbasis teknologi (fintech), serta rendahnya kedisiplinan finansial di kalangan muda menjadi latar utama penelitian ini. Dengan mengikuti pedoman Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), sebanyak 42 artikel ilmiah terbitan 2013–2025 dianalisis dari berbagai basis data terakreditasi. Hasil sintesis menunjukkan empat tema utama yang memengaruhi perilaku keuangan Gen Z, yaitu: (1) literasi keuangan dan hasil perilaku, (2) digitalisasi dan pengaruh fintech, (3) faktor sosial budaya dan keluarga, serta (4) bias perilaku dan psikologis. Meskipun tingkat literasi keuangan meningkat, terdapat kesenjangan antara pengetahuan dan tindakan finansial yang efektif. Digitalisasi terbukti memperluas inklusi keuangan namun juga mendorong konsumsi impulsif dan ketergantungan pada layanan kredit digital. Selain itu, pengaruh keluarga dan budaya kolektivis Indonesia turut membentuk pola pengambilan keputusan keuangan Gen Z. Penelitian ini menegaskan perlunya pendekatan edukasi finansial yang komprehensif—tidak hanya menekankan aspek kognitif, tetapi juga perilaku, digital, dan budaya. Temuan ini berimplikasi bagi lembaga pendidikan, pembuat kebijakan, dan penyedia fintech untuk merancang intervensi yang memperkuat ketahanan finansial generasi digital Indonesia.
Utilization of Used Cooking Oil into Aromatherapy Candles: Implementation of Circular Economy as a Business Idea among University Students Setiawan, Anang; Muhammad, Fadil; Majiding, Nurul Chalisa; Dipoatmodjo, Tenri Sayu Puspitaningsih; Burhamzah, Rahmat; Ginting, Josafat Gracia; Patima, Khusnul; Rais, Ahmad
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 3 Issue 1 December 2025: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v3i1.2554

Abstract

The management of used cooking oil remains a serious environmental issue, as it is classified as hazardous waste that can contaminate soil and water if disposed of improperly. On the other hand, used cooking oil holds high economic potential and can be utilized through the circular economy concept to create value-added products. This community service program aimed to enhance the awareness and skills of students from the Faculty of Economics and Business, Universitas Negeri Makassar, in processing used cooking oil into aromatherapy candles as a form of green entrepreneurship. The training was conducted through socialization, education, demonstration, and hands-on practice using purified used cooking oil mixed with stearic acid and essential oils. Evaluation results showed that 85% of participants improved their understanding of waste management and candle-making techniques, while 72% expressed interest in developing this product as a sustainable business idea supported by digital marketing. This activity successfully integrated environmental education, entrepreneurial innovation, and student empowerment through the application of circular economy principles. Therefore, the program not only provided a solution to the waste oil problem but also fostered sustainable and socially responsible entrepreneurial mindsets among students.
Transformasi keunggulan kompetitif industri pangan halal: Tinjauan sistematis pengaruh sertifikasi halal terhadap nilai jual dan diferensiasi produk Utami, Sri; Akib, Ambarwati; Utami, Dwi; Ramadhani, Magfirah Wahyu; Majiding, Nurul Chalisa
Journal of Halal Industry Studies Vol. 4 No. 2 (2025): Journal of Halal Industry Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jhis.v4i2.2338

Abstract

The global halal food market is experiencing significant growth, with a valuation of USD 2.71 trillion in 2024, driven by the implementation of mandatory halal certification regulations in Indonesia, which is transforming the food industry's competitive landscape. This research aims to analyze the influence of halal certification on product value and food product differentiation through a Systematic Literature Review approach. The research method employs the PRISMA framework, analyzing 10 reputable international journals published during 2021-2025 across the Scopus, Web of Science, ScienceDirect, and Google Scholar databases. Thematic analysis identifies patterns and mechanisms of halal certification's influence on market performance. Research findings demonstrate that halal certification increases Muslim consumers' willingness to pay, serves as a quality signal that enhances brand value, and creates a sustainable competitive advantage through blockchain integration to enhance supply chain transparency. Product differentiation is strengthened by multidimensional strategies encompassing price differentiation, nutritional quality, packaging innovation, and ingredient authenticity. Research concludes that halal certification constitutes a strategic asset, creating sustainable added value, and offers recommendations for halal standard harmonization, IoT and blockchain technology adoption, and the development of a comprehensive differentiation strategy for food producers.
Co-Authors Achmad Ridha Adriansyah 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