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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Sinar Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Tangible Journal International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains Media Ilmiah Akuntansi Paradoks : Jurnal Ilmu Ekonomi DECISION : Jurnal Ekonomi dan Bisnis Sinergi International Journal of Accounting and Taxation Proceeding of International Conference on Social Science and Humanity Arunika: Jurnal Pengabdian Masyarakat
Rasmi Nur Anggraeni
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Palu, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Use of E-Wallet for Micro Small and Medium Enterprises (UMKM) Users Rasmi Nur Anggraeni; Cahyaning Raheni
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 1: January 2023 - International Journal of Health, Economics, and Social Sciences (IJHESS
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i1.3203

Abstract

What factors influence the interest of E-wallet users so that E-wallet service provider companies can determine what users value more when deciding to use the service, as well as develop and improve the quality of this payment system. This research is qualitative, namely, data that is described by category to produce a conclusion. This study shows that Micro, Small, and Medium Enterprises, apart from using cash transactions, also make transactions through E-wallets due to the large number of E-wallet users from consumers. In addition, E-wallets provide several conveniences for their users, including promos. Saving money is very safe, more accessible, and more practical.
Financial Distress Analysis of Textile and Garment Companies Listed on the Indonesian Stock Exchange Burhanuddin; Rasmi Nur Anggraeni; Mohammad Rahul Syaifullah; Farid; Guasmin
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 2: April 2023- International Journal of Health, Economics, and Social Sciences (IJHESS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i2.3409

Abstract

Results study this shows that several company textiles And garments are listed on the IDX with sound performance and bad. No, there is a company with good performance finance. A company that owns performance fewer finances Good in the category vulnerable is Sunson Textile Manufacture Tbk And Trisula International Tbk. This company, on average, on the position of Gray Area (prone) or is in between the range of 1.81 to 2.99. A company that owns bad performance finances (bankruptcy) or experience difficulty financially (financial distress) are PT Panasia Indo resources Tbk, Asia Pacific Investama Tbk, Ricky Putra Globalindo Tbk, and Star Petrochem Tbk. This company's average value is under 1.81, which is limited from the category performing company finance badly (broke). Furthermore, researchers can add or compare the author's analysis model use with other analytical models related to the method Altman Z-Score so that they can analyze giving problems results And input to the company.
Power Point-Based Bandicam Development as PGSD Fine Arts Learning Media in Makassar City: Instructional Media Kartini; Rasmi Nur Anggraeni; Fajriani
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 3: July 2023 - International Journal of Health, Economics, and Social Sciences (IJHESS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i3.3810

Abstract

This study aims to develop PGSD Visual Arts learning media based on Bandicam and PowerPoint as an effective tool in increasing students' understanding of fine arts. This research involves needs analysis, content design, video production, material processing, and integration with multimedia elements. The research method used is development research by following predetermined steps. The results of this study indicate that PowerPoint-based Bandicam learning media provides a more interactive learning experience for students. Through screen recordings using Bandicam, students can see demonstrations of art techniques, explanations of concepts, and examples of works of art in an attractive format. Integration with multimedia elements such as images, audio, and animation also enhances visual appeal and helps students understand fine art concepts better. Surveys and observations of PGSD Fine Arts students and teachers showed positive results. Students reported that this learning media helped them understand visual art techniques visually and in depth. They also feel actively involved in the learning process. Teachers also reported that this media helped them convey material in a more interesting and interactive way. However, some students indicated a need for more practice and independent use of the media to deepen their understanding. Therefore, it is important for teachers and schools to provide adequate support and guidance to students in using this learning media independently. In conclusion, the development of Bandicam and PowerPoint-based PGSD Visual Arts learning media provides significant benefits in increasing students' understanding of fine arts. This media presents material in an interesting, interactive, and visual way, which helps students gain a deeper understanding. For further development, it is suggested that more practice and self-support be provided for students to meet their needs in deepening their understanding of art.
The Role of BUMDES in Increasing Village Original Income and the Village Community Economy in Sigi Regency Umar; Rasmi Nur Anggraeni
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 3: July 2023 - International Journal of Health, Economics, and Social Sciences (IJHESS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i3.3971

Abstract

This study aims to analyze the role of Bumdes in increasing village original income and the economy of rural communities in Sigi Regency. The research method uses a Community Based Research approach which is carried out in a qualitative descriptive manner. The research population is all Village-Owned Enterprises in Sigi Regency, while the research sample is determined by purposive sampling technique. Data collection techniques were carried out through observation, interviews, Focus Group Discussion (FGD), and data analysis techniques using qualitative analysis. The results showed that BUMDes could increase Village Original Income but not significantly, and BUMDes had not been able to improve the economy of rural communities. This is due to the limited capacity of human resources, small capital participation, and the type of business managed by BUMDes is still small in scale so that it has not opened up job opportunities for rural communities. Furthermore, the results of the research become the basis for the preparation of a follow-up plan in the form of developing human resource capacity, strengthening governance and management, financial management, and developing BUMDes business.
Analysis of Information Technology-Based Knowledge at the Palu City Women's Empowerment and Child Protection Service Haris abd. Kadir; Sarifuddin. T; Rasmi Nur Anggraeni; Ni Luh Liani Puspa Dewi
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 4: October 2023 - International Journal of Health, Economics, and Social Sciences (IJHESS
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i4.4212

Abstract

This research aims to describe information technology-based knowledge at the Palu City Women's Empowerment and Child Protection Service. This research is a quantitative descriptive study with a research population of 58 people and a sample of 37 people using the Slovin formula with an error rate of 10%. The data analysis technique uses quantitative descriptive analysis with the frequency table method. As for the results obtained from Variable utilize information technology well, the indicator score value is 4.33 with interpretation (Very Good), while the results from variable Y are accepted with an average score value for the state civil servant variable of 4.36, so it can be seen that the existing resources The Palu City Women's and Children's Empowerment Service is excellent and can be used for agency development because the responsibilities and performance produced by employees are practical and efficient, with the indicator score obtained being 4.36 with an interpretation of (Very Good), with research results showing that information technology-based knowledge has been implemented at the Palu City Women's Empowerment and Child Protection Service.
Whistleblowing dan Isu di Indonesia : Suatu Tinjauan Literatur Henni Mande; Rasmi Nur Anggraeni
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i2.289

Abstract

Penelitian ini merupakan suatu tinjauan literatur trekait dengan whistleblowing. Dalam konteksnya, kajian whistleblowing merupakan suatu kajian keperilakuan terkait tindakan individu dalam melakukan pelaporan atas tindakan kecurangan (fraud) yang diketahui. Kajian kali ini menguraikan whistleblowing dari sisi pemahaman dasar, peran internal auditor sebagai whistleblower, dan isu-isu whistleblowing yang terjadi di Indonesia serta konsep hukum (legalitas) di Indonesia
The Effect of Green Accounting on Company Performance with Good Coorporate Governance as a Moderating Variable Anggraeni, Rasmi Nur; Mande, Henni; Suryanto, Nur Rizkianti; Raheni, Cahyaning
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5993

Abstract

Researchers have a number of beliefs and experiments that must be proven, namely that the Green Accounting variable can have a positive relationship and a significant influence on company performance, which consists of environmental performance and company performance, because the better the expenditure to maintain and preserve the environment, the company will be far from conflicts caused by pollution. environment, fines due to environmental pollution, and even natural disasters. However, these expenses will not be very significant if there is no good corporate governance. Based on this, this research aims to analyze the influence of the Green Accounting variable on Company Performance with Good Corporate Governance as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research was collected using a questionnaire method from 150 employees in the B3 waste supervisory and management department and 150 employees in the finance department. This data can also be called primary data. The data collected from the questionnaire method was analyzed using the smart PLS 4.0 analysis tool.
Enhancing Financial Transparency and Corporate Governance in Financial Reporting: An Impact Analysis of IFRS Adoption Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.475

Abstract

This study evaluates the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting quality, focusing on transparency, earnings management, capital market access, and industry-specific effects. Using a systematic literature review across multiple jurisdictions, the findings indicate that IFRS generally enhances financial transparency and facilitates cross-border investment. However, its effectiveness depends heavily on strong regulatory enforcement and corporate governance. While several studies report reduced earnings management due to stricter standards, opportunistic practices may still persist, particularly in regions with weaker oversight. IFRS adoption also tends to improve access to capital markets, but challenges remain, including high implementation costs, regulatory inconsistencies, and limited resources, especially in developing economies. The study acknowledges limitations such as potential publication bias and varying regional contexts that may influence IFRS outcomes. To maximize the benefits of IFRS, the study recommends strengthening legal frameworks, investing in training for accounting professionals, and fostering collaboration between international standard setters and local regulators. These measures aim to enhance compliance, reduce complexity, and improve overall financial reporting quality globally.
Evaluating the Impact of Digital Services Tax on Compliance and Economic Equity Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i1.486

Abstract

The rapid digitalization of economies worldwide has posed significant challenges to traditional tax systems, necessitating the development of digital taxation policies such as the Digital Services Tax (DST) and electronic levy (E-levy). This study systematically reviews the effectiveness and limitations of digital tax frameworks, analyzing their impact on tax compliance, economic equity, and revenue generation. Using Scopus, Google Scholar, and PubMed, relevant literature was assessed based on empirical findings, regulatory analysis, and socio-economic implications. The findings indicate that while digital tax policies have contributed to increased government revenues, their implementation varies widely across regions. Countries with clear and structured regulatory approaches have achieved higher compliance rates, whereas developing economies often struggle with enforcement due to inadequate digital infrastructure and public resistance. Moreover, the review highlights concerns about fairness, particularly in taxing the informal sector and digital small enterprises, emphasizing the need for improved tax literacy and transparent policy frameworks. This study concludes that digital taxation must balance revenue generation with social equity to ensure long-term sustainability. Future research should explore technological solutions such as blockchain and AI to enhance efficiency and compliance. Policymakers must design adaptable tax strategies that accommodate evolving digital markets while ensuring economic inclusivity and fairness.
Taxation and the Digital Economy: Opportunities and Challenges for Sustainable Economic Growth Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i3.485

Abstract

Taxation policies, digital economy expansion, and sustainability initiatives are key determinants of global economic growth. This study investigates their combined impact through a qualitative case study in Indonesia. The research employs in-depth interviews with academics, economists, policymakers, and business leaders to explore how these factors shape economic development. Findings reveal that taxation policies significantly influence investment and consumption, with excessive tax burdens potentially stifling economic growth. The rise of the digital economy has reshaped labor markets, leading to both employment displacement and new job opportunities requiring digital competencies. Sustainability policies, while essential for long-term economic stability, necessitate inclusive strategies to avoid disproportionately affecting vulnerable populations. The study contributes to the existing body of knowledge by highlighting the interconnectedness of fiscal, digital, and sustainability policies in driving economic growth. It emphasizes the need for policymakers to design balanced tax structures, invest in digital skills development, and implement sustainability policies that promote equitable economic progress. Future research should assess long-term trends in taxation, digital transformation, and sustainability on macroeconomic stability and social equity.
Co-Authors Adekunle, Ahmed Oluwatobi Ahmad Yani Akkas, Nasrulhak Alviani Ariska Amir, Andi Mattulada Andi Mattulada Amir Awaludin Bagus Budi Saputra Burhanuddin Burhanuddin Burhanuddin Burhanuddin Cahyaning Raheni Damara, Ema Dian Dasa Febrianti Dasa febriyanti Ema Dian Damara Fajriani Farhan Nur Farid Febrianti, Dasa Guasmin Habibu, Rahmiwati Haris Abd Kadir Haris Abdul Kadir Haris Abdul Kadir I Putu Edi Darmawan Kamsur, Ahmad Kartini Mande, Henni Marwana Marwana, Marwana Mattulada, Andi Mohammad Rahul Syaifullah Muhamad ifan Muhammad Bashri Bas Muthmainnah Nani Septiana Nani Septiana, Nani Septiana Ni Luh Liani Puspa Dewi Nur Rizkianti Nur Rizkianti Suryanto Nurdiana Pratiwi Nurdin, Jurana Nurhidayah Layoo Nursiah Phatra Anggana Djuri Rahmiwati Habibu Rajindra Rajindra Rajindra Rajindra Rika Febby Rhamadhani Riza Praditha Safitri, Awalina Dea Sarifuddin T. Sarifuddin. T Siti Ainafizah Eka Putri Sri Haryani Sri Haryani Sri Haryani Suryanto, Nur Rizkianti Sutrisno K. Djawa Suwedy Syaifullah, Muhammad Rahul Umar Umar Wahba, Wahba Zainal Abdi