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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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Reforming Fixed Asset Accounting in the Public Sector: Global Practices and Policy Insights Anggraeni, Rasmi Nur; Safitri, Awalina Dea; Adekunle, Ahmed Oluwatobi
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.714

Abstract

This narrative review explores the systemic challenges and reform strategies in fixed asset accounting within public institutions. It examines practices across valuation, depreciation, internal controls, and the implementation of international standards such as IPSAS. Findings reveal persistent issues including bureaucratic resistance, political interference, and outdated technologies. Countries with stronger institutional capacity and digital systems demonstrate better outcomes.This review contributes to the literature by synthesizing international best practices and highlighting policy-relevant insights for sustainable public asset management.
Artificial Intelligence and Financial Regulation in Indonesia’s Islamic Banking: a Systematic Literature Review Muhammad Bashri Bas; Rika Febby Rhamadhani; Rasmi Nur Anggraeni; I Putu Edi Darmawan; Phatra Anggana Djuri
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1519

Abstract

The integration of Artificial Intelligence (AI) into Islamic financial products marks a transformative shift in the global financial ecosystem, particularly in Indonesia, where Islamic finance constitutes a vital pillar of the national economy. This study conducts a systematic literature review to explore the evolving intersection between AI technologies and Islamic financial systems, with a specific focus on implications for Indonesia’s regulatory and institutional landscape. Employing a qualitative-descriptive approach, the study examines the types, phases, and functional characteristics of AI, as well as the operational principles and structures of Islamic financial products, including murabaha, mudarabah, and sukuk. Findings indicate that AI has the potential to significantly improve operational efficiency, enhance transparency, facilitate real-time decision-making, and expand financial accessibility among underserved Muslim populations. However, the integration of AI also raises important concerns, particularly regarding Shariah compliance, data ethics, algorithmic bias, and regulatory readiness. The study highlights gaps in existing regulatory frameworks, including the lack of AI-specific guidelines within the current Islamic finance governance structures. To address these challenges, the paper proposes a set of policy recommendations, such as developing Shariah-aligned AI standards, enhancing collaboration between regulators and fintech developers, and fostering capacity-building among Islamic finance professionals. By ensuring that AI implementation aligns with Islamic ethical values, Indonesia can position itself as a leader in sustainable, inclusive, and innovation-driven Islamic finance in the digital era.
THE ROLE OF BUSINESS INTELLIGENCE IN BUSINESS DECISION-MAKING AT FINTECH STARTUPS Anggraeni, Rasmi Nur; Habibu, Rahmiwati; Nursiah; Raheni, Cahyaning; Suwedy
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 4 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i4.565

Abstract

Objective: This study examines how Business Intelligence (BI) tools enhance decision-making processes in fintech startups operating in Palu, Indonesia. As a developing city with unique socio-economic dynamics, Palu’s fintech sector faces challenges in data-driven competitiveness. This research aims to identify BI adoption levels, implementation barriers, and their impact on strategic decisions. Method: A mixed-methods approach was employed, combining surveys of 50 fintech startups in Palu with in-depth interviews of 10 key executives. Quantitative data analyzed BI usage patterns (e.g., dashboards, predictive analytics), while qualitative insights explored operational challenges and perceived benefits. Secondary data from local fintech reports supplemented the analysis. Results: Findings reveal that only 35% of fintech startups in Palu fully utilize BI tools, primarily due to limited technical expertise and budget constraints. However, adopters reported a 40% improvement in decision speed and accuracy, particularly in risk assessment and customer segmentation. The study also highlights Palu’s unique need for localized BI models to address informal economy data gaps. Novelty: This research contributes to the scarce literature on BI applications in emerging cities like Palu, emphasizing context-specific adaptations for fintech growth. It proposes a framework for BI integration tailored to small-scale fintech ecosystems in post-disaster recovery regions.
LITERASI FINANCIAL DIGITAL SEBAGAI UPAYA PENINGKATAN PENGETAHUAN PEREMPUAN TERHADAP PENGEMBANGAN UMKM PADA SANGGAR BELAJAR SUNGAI BULOH MALAYSIA: Digital Financial Literacy as an Effort to Increase Women's Knowledge in Sungai Buloh, Malaysia Anggraeni, Rasmi Nur; Rajindra, Rajindra; Mande, Henni; Akkas, Nasrulhak; Kamsur, Ahmad; Syaifullah, Muhammad Rahul
Arunika: Jurnal Pengabdian Masyarakat Vol. 3 No. 1: Juni 2024
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v3i1.486

Abstract

River Buloh, a small town in Malaysia, has great potential in the development of micro, small, and medium-sized enterprises. (UMKM). However, there is still a knowledge gap among women regarding the use of digital technology in developing their. The study aims to analyze the level of digital literacy among female UMKM owners in the Buloh River, investigate the obstacles encountered, design and implement programs to improve digital literature, as well as evaluate its impact on the development of UMKM. The research method used is a participatory action research approach (Participatory Action Research). Data was collected through surveys, interviews, and field observations. The results of the research show that the digital literacy rate of female UMKM owners in the Buloh River is still low, with the main obstacles being limited access to information, lack of training, and low confidence in adopting digital technology. The digital literacy improvement program designed and implemented in this research has proved effective in improving the knowledge and skills of women UMKM owners. The impact is seen from the increased use of digital platforms, optimization of online marketing, and better financial management. In addition, the study also formulates policy recommendations and strategies to encourage the adoption of digital technology among UMKMs managed by women in the Buloh River. The findings of this research are expected to contribute to enhancing the economic empowerment of women through the development of UMKM based on digital technology.
Pengaruh PENGARUH PENGGUNAAN BUY NOW PAY LATER TERHADAP GAYA HIDUP KONSUMTIF GENERASI Z Muhamad ifan; Rasmi Nur Anggraeni
DECISION : Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2025): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/decision.v6i2.3966

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan layanan Buy Now Pay Later (BNPL) terhadap gaya hidup konsumtif Generasi Z. Meningkatnya penggunaan platform BNPL seperti Shopee PayLater, GoPayLater, dan Kredivo memberikan kemudahan dalam bertransaksi yang dapat mendorong perilaku pembelian impulsif, khususnya pada Generasi Z yang sangat adaptif terhadap teknologi digital. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Data dikumpulkan melalui penyebaran kuesioner online kepada 100 responden berusia 17–28 tahun yang telah menggunakan layanan BNPL dalam enam bulan terakhir. Analisis data dilakukan dengan regresi linier sederhana menggunakan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa penggunaan BNPL berpengaruh positif dan signifikan terhadap gaya hidup konsumtif Generasi Z dengan nilai koefisien determinasi (R²) sebesar 0,381. Hal ini berarti 38,1% variasi gaya hidup konsumtif dapat dijelaskan oleh penggunaan BNPL, sementara 61,9% dipengaruhi oleh faktor lain di luar penelitian ini. Selain itu, sebagian besar responden mengaku pernah membeli barang yang tidak dibutuhkan karena promosi BNPL dan merasakan peningkatan beban keuangan setelah menggunakannya secara rutin. Temuan ini menunjukkan bahwa semakin sering Generasi Z menggunakan layanan BNPL, semakin tinggi kecenderungan mereka untuk berperilaku konsumtif. Penelitian ini menekankan pentingnya peningkatan literasi keuangan untuk meminimalkan dampak negatif penggunaan BNPL dan mendorong perilaku keuangan yang lebih bijak di kalangan generasi muda.
Strengthening Financial Accountability in Faith-Based Public Services: Lessons from Mosque Governance in Indonesia Anggraeni, Rasmi Nur; Amir, Andi Mattulada; Rajindra, Rajindra; Septiana, Nani; Praditha, Riza
Jurnal Aplikasi Manajemen Vol. 24 No. 1 (2026)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2026.024.1.04

Abstract

Mosques are important in controlling community finances. Nevertheless, they do not always go smoothly, and these problems include the absence of transparency in reporting, uneven or unstructured record-keeping, and disorganized financial reports. This may result in the erosion of the popular belief, should this be maintained, and this would have an impact on the stability of the mosque. The study being conducted will attempt to establish the relationship between the management of mosques and financial transparency and accountability. In addition, the case study was conducted qualitatively at the Donggala Grand Mosque, Central Sulawesi, between March and June 2024. The respondents were seven people who described how they handle mosque finances on a day-to-day basis: two administrators of the mosque, one treasurer, and four active congregants. The semi-structured interviews, direct observation of mosque activities, and analysis of available financial reports were used in the collection of data. The results indicate that frequent review of financial reports, accompanied by simple cash flow records, can lead to an improved understanding among the people in the congregation of their financial data. This will also help establish donor confidence and make it easier to manage mosque fund accountability as per the needs of the community. Finally, this study demonstrates that Islamic principles of ethical behavior and proper financial management may result in the improved management of mosques and make them open and responsible. Besides this, this study further enhances the role played by stakeholders like policymakers, Islamic philanthropic institutions, and mosque administrators in understanding how they can improve their financial management in the future.
Demographic Characteristics and Entrepreneurial Inclination of University Student Nurhidayah Layoo; Cahyaning Raheni; Sutrisno K. Djawa; Rajindra Rajindra; Rasmi Nur Anggraeni
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 1: January 2025 - 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.v7i1.6372

Abstract

This study aims to investigate and determine whether there are differences in student entrepreneurship inclination based on demographic factors such as gender, age, work experience, and marital status. The research sample consisted of 356 students who had taken entrepreneurship courses. Data was collected via questionnaires and analyzed using the Mann-Whitney and Kruskal Wallis test methods. The findings revealed that there was no difference in entrepreneurship inclination between male and female students, as well as between various age levels. What is different is the entrepreneurship inclination of students between those who have had work experience and those who have never worked and between married and unmarried students. Students who have worked and married are more likely to be inclinationed in entrepreneurship. This study has implications for the learning methods of entrepreneurship courses and other related courses that need to be redesigned to be more practical than theoretical, assist with capital to start a business and provide entrepreneurial assistance to increase entrepreneurial capacity and teach students responsibility.
The Phenomenon of Fear of Missing Out (FOMO) and Its Impact on the Personal Financial Accounting Of Generation Z at Palu City Hall Ramadan Market Alviani Ariska; Rasmi Nur Anggraeni; Farhan Nur; Rajindra Rajindra
Media Ilmiah Akuntansi Vol. 13 No. 2 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i2.86

Abstract

This study aims to deeply understand the subjective experiences of Generation Z regarding Fear of Missing Out (FOMO) and its impact on personal financial accounting behavior at the Palu City Hall Ramadan Market. The Ramadan Market in the yard of the Palu Mayor’s Office in 2026 involved 192 local MSMEs and presented digital payment innovations through QRIS facilitated by Bank Indonesia. The phenomenon of increasing consumption transactions during the month of Ramadan triggered by visit trends on social media has the potential to disrupt personal financial accounting systems, especially for Generation Z with limited income. The study used a qualitative approach with a case study design. Data were collected through in-depth interviews with 12 Generation Z informants, participant observation, and documentation studies. Data analysis used the interactive model of Miles, Huberman, and Saldaña (2014). The results revealed six main themes: (1) FOMO causes weaknesses in personal financial recording; (2) FOMO triggers significant budget deviations; (3) the FOMO mechanism creates gaps in internal financial control; (4) accounting literacy acts as a protective factor; (5) the ease of digital payments weakens the audit trail and complicates reconciliation; and (6) there is a conflict between spiritual values and financial accountability. This research contributes to the development of personal financial accounting in the context of digital generation behavior.
Pengaruh Kompensasi Keuangan dan Kompensasi Non Keuangan terhadap Kinerja Manajer dan Karyawan Pada PT. Kurnia Karyatama Sulawesi Di Kota Palu : Effect of Financial Compensation and Non-Financial Compensation on the Performance of Managers and Employees at PT. Kurnia Karyatama Sulawesi in Palu City Dasa Febriyanti; Awaludin; Sri Haryani; Rasmi Nur Anggraeni; Muthmainnah; Marwana
Jurnal Sinar Manajemen Vol. 10 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v10i2.3859

Abstract

Pemberian kompensasi finansial serta non finansial sangat berarti buat manajer serta karyawan industri, karena yakni salah satu motivasi buat manajer serta karyawan buat menaikkan prestasi kerja mereka. Apabila prestasi kerja manajer serta karyawan melonjak sampai hendak pengaruhi pula terhadap pencapaian tujuan industri. Studi ini bertujuan buat menguraikan akibat kompensasi finansial serta kompensasi non finansial terhadap kinerja karyawan PT. Kurnia Karyatama Sulawesi di Kota Palu secara parsial serta simultan. Ilustrasi pada studi ini berjumlah 40 orang mengenakan tata cara pengambilan sampe jenuh. Tata metode pengumpulan data mengenakan survey. Analisis data menggunakan analisis deskriptif serta analisis regresi linier berganda dengan pengujian hipotesis mengenakan uji parsial, uji simultan serta koefisien determinasi. Akibat penelitian ini memberikan bahwa tidak seluruh hipotesis diterima, dimana kompensasi finansial pengaruhi positif dan signifikan terhadap kinerja karyawan kebalikannya kompensasi non finansial pengaruhi negatif serta tidak signifikan terhadap kinerja karyawan. ialah terus jadi baik kompensasi finansial yang diberikan oleh industri sampai kinerja karyawan hendak terus jadi besar. Oleh karena itu industri harus lebih tingkatkan kompensasi finansial sangat utama dalam menaikkan honor atau pun pendapatan dan bonus yang diberikan industri.
Pengaruh Sistem Informasi Manajemen Terhadap Kinerja Pegawai Dengan Kepuasan Pengguna Sistem Sebagai Variabel Intervening (Survei Pada Pengguna SIMDA di OPD Kota Palu): The Influence of Management Information Systems on Employee Performance with System User Satisfaction as an Intervening Variable (Survey of Simda Users In Opd Palu City) Nur Rizkianti Suryanto; Rasmi Nur Anggraeni
Jurnal Sinar Manajemen Vol. 10 No. 3 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v10i3.4485

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem informasi manajemen terhadap kinerja karyawan dengan kepuasan pengguna sistem sebagai variabel intervening dengan teori Technology Acceptance Model (TAM). Data yang digunakan dalam penelitian ini menggunakan kuesioner. Populasi dalam penelitian ini adalah pengguna SIMDA di OPD Kota Palu dan jumlah sampel sebanyak 164 responden. Jenis penelitian ini adalah kuantitatif dan menggunakan Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS versi 3.0. Hasil penelitian ini menunjukkan bahwa (1) sistem informasi manajemen berpengaruh positif dan signifikan terhadap kinerja pegawai; (2) sistem informasi manajemen berpengaruh positif dan signifikan terhadap kepuasan pengguna sistem; (3) kepuasan pengguna sistem berpengaruh positif dan signifikan terhadap kinerja pegawai; dan (4) kepuasan pengguna sistem memediasi pengaruh kualitas sistem informasi manajemen terhadap kinerja pegawai.
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