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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Didaktik : Jurnal Ilmiah PGSD STKIP Subang Behavioral Accounting Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Seminar Nasional Pengabdian Kepada Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Training and Community Service Adpertisi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Bata Ilyas Journal of Accounting Indo-Fintech Intellectuals: Journal of Economics and Business (JIMBE) Journal of Social Science and Business Studies Journal of Economics, Bussiness and Management Issues Mammiri: Jurnal Pengabdian Masyarakat International Journal of Education Management and Religion Journal of Economics and Management Technologies Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Jurnal Pengabdian Inovasi Sosial Ekonomi
Zaimar, Fina Ruzika
Fakultas Ekonomi Dan Bisnis, Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Kekuatan Voice of Customer di Media Sosial: Dampaknya terhadap Respons dan Perbaikan CRM Perbankan Windarsari, Wiwin Riski; Zaimar, Fina Ruzika; Haruna, Hasisa; Ridha, Achmad; Mangga, Andi Rahmatullah
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 2 (2025): Juli 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i2.4344

Abstract

Social media is increasingly serving as a primary channel for customers to voice their banking experiences, including complaints, questions, and appreciation. This study aims to analyze the power of Voice of Customer (VoC) on platform X and its impact on company responses and Customer Relationship Management (CRM) improvements. The study analyzed 1,456 posts from 998 unique accounts addressed to Bank C's official account during August 2025. The results showed that dominant complaints included failed transactions with balance deductions, application disruptions, OTP and verification issues, difficulties contacting customer service, and security and fraud issues. Company responses were generally directed to private channels (DM or phone) using template-based answers. However, personalization efforts were evident in innovative application features, such as transaction notifications, e-statements, and the Bank C keyboard. These findings confirm that VoC is not simply a source of complaints but also a strategic input that can drive system improvements and interaction quality. Practical implications include the need to strengthen social listening, improve the quality of personalized responses, and integrate VoC directly into CRM. The use of AI and automation can also support the initial response process, while maintaining human oversight for sensitive cases. This research was limited to a single banking institution, a single platform, and a specific period, so the results cannot be broadly generalized. Future studies are recommended to involve more institutions, communication channels, and take a longitudinal approach to assess the impact of CRM improvements on customer satisfaction and loyalty.
Implementasi QRIS pada Sistem Akuntansi berbasis Cloud di UMKM dalam Konteks Digitalisasi Proses Keuangan Zaimar, Fina Ruzika
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 3 (2025): November 2025
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i3.229

Abstract

Penelitian ini bertujuan untuk mengeksplorasi implementasi Quick Response Code Indonesian Standard (QRIS) dalam sistem akuntansi berbasis cloud pada Usaha Mikro, Kecil, dan Menengah (UMKM), serta menganalisis dampaknya terhadap pencatatan transaksi dan pelaporan keuangan. Dengan pendekatan kualitatif studi kasus, data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi pada tiga UMKM di sektor kuliner, ritel, dan jasa yang telah mengadopsi QRIS sekaligus memanfaatkan aplikasi akuntansi berbasis cloud. Hasil penelitian menunjukkan bahwa penerapan QRIS mempercepat proses transaksi dan memberikan bukti pembayaran digital yang lebih rapi, namun integrasi otomatis dengan sistem akuntansi masih terbatas. Hambatan utama terletak pada aspek teknis berupa keterbatasan fitur sinkronisasi antara QRIS dan aplikasi akuntansi, keterbatasan literasi digital pelaku usaha, serta ketergantungan terhadap kualitas jaringan internet. Temuan ini menegaskan bahwa meskipun QRIS meningkatkan efisiensi, pencatatan manual masih sering dilakukan sehingga rawan kesalahan manusia. Oleh karena itu, penelitian ini merekomendasikan pengembangan integrasi langsung QRIS cloud accounting melalui Application Programming Interface (API) serta peningkatan literasi digital keuangan untuk mengoptimalkan pencatatan transaksi dan mendukung pengambilan keputusan berbasis data secara real-time.
Pengaruh Status Sosial Ekonomi Orang Tua dan Literasi Keuangan terhadap Perilaku Konsumtif Mahasiswa Universitas Negeri Makassar Arifin, Rezky Awaliah Ramadhana; Rafli, Muh.; Kamlia, Kamlia; Riswandi, Muh.; Zaimar, Fina Ruzika
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 3 (2025): November 2025
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i3.230

Abstract

Penelitian ini bertujuan menganalisis pengaruh literasi keuangan dan dukungan orang tua terhadap perilaku pengambilan keputusan konsumtif mahasiswa. Menggunakan pendekatan kuantitatif, penelitian ini melibatkan 204 responden yang dipilih melalui teknik purposive sampling, dan data dianalisis menggunakan regresi linear berganda. Hasil utama menunjukkan bahwa kedua variabel memiliki pengaruh yang signifikan secara positif. Literasi Keuangan berpengaruh signifikan dengan koefisien regresi 0,193 dan nilai signifikansi 0.005, sementara Dukungan Orang Tua juga berpengaruh signifikan dengan koefisien 0,141 dan nilai signifikansi 0,040. Temuan ini menggarisbawahi bahwa literasi keuangan yang tinggi meningkatkan rasionalitas dan kepercayaan diri individu dalam mengevaluasi keputusan pembelian. Dengan demikian, kemampuan ini membantu mereka memilah antara kebutuhan dan keinginan, sehingga mendorong perilaku pengambilan keputusan konsumtif yang lebih terencana dan bijak, bukan sekadar meningkatkan konsumsi. Dukungan orang tua turut memperkuat fondasi ini, menjadikannya krusial dalam membentuk perilaku keuangan mahasiswa.
Pelatihan Pengelolaan Dana BOP bagi PAUD Dunakhir, Samirah; Idrus, Mukhammad; Oktaviyah, Nurafni; Zaimar, Fina Ruzika; Dahlan, Lukman
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 7
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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

Abstract

Pengelolaan dana BOP PAUD yang tepat mampu meningkatkan mutu layanan pendidikan. Mitra pada pengabdian ini adalah Gugus 1 PAUD Kecamatan Tamalanrea Kota Makassar. Permasalahan yang dihadapi mitra adalah kurangnya pemahaman dalam menggunakan aplikasi pengeloalaan BOP sehingga menghambat pertanggungjawaban penggunaan BOP. Tujuan dari program kemitraan masyarakat ini adalah mitra mampu meningkatkan pemahaman dalam pengelolaan BOP terutama penggunaan aplikasi sehingga pertanggungjawaban penggunaan dana BOP lebih transparan dan akuntabel. Metode yang digunakan adalah sosialisasi, pelatihan, penerapan teknologi, pendampingan dan evaluasi, serta keberlanjutan program. Hasil pelaksanaan kegiatan menunjukkan bahwa program memberikan dampak positif berupa meningkatnya kapasitas dan kemandirian pengelola PAUD dalam mengelola dana BOP sesuai dengan ketentuan yang berlaku. Program ini juga menumbuhkan kesadaran akan pentingnya tata kelola keuangan yang baik untuk mendukung mutu layanan pendidikan anak usia dini.
EVALUATION OF MSME SALES AND BILLING CONTROL THROUGH THE UTILIZATION OF QRIS AND MARKETPLACE: A CASE STUDY OF ES TELER 88 MAKASSAR Hasman , Hasman; Maylani Putri. B, Yuyun; Arifin, Rezky Awaliah Ramadhana; Junaedi, Alifia Salzabila; Zaimar, Fina Ruzika
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4481

Abstract

Sales and collection control plays a vital role for Micro, Small, and Medium Enterprises (MSMEs) in maintaining cash flow and ensuring business sustainability. This study evaluates the effectiveness of sales and collection control through the use of Quick Response Code Indonesian Standard (QRIS) and marketplace at MSME Es Teler 88 Makassar using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The research applies a descriptive qualitative case study approach with observation, interview, and documentation methods. The results show that implementing QRIS and marketplace enhances transaction accuracy, accelerates billing, and minimizes uncollectible receivables. The integration of financial technology enables automated record-keeping, real-time cash flow monitoring, and more orderly reconciliation than manual methods. Analysis through the five COSO components confirms that digital transactions not only simplify payments but also strengthen internal controls through built-in mechanisms. Therefore, using QRIS and marketplace serves as an effective strategy for MSMEs to improve operational efficiency, maintain liquidity, and support more accurate financial decision-making.
Purr-suasion in Action: How Catvertising BoostsBrand Recall through Cognitive Fluency Achmad Ridha; Hasisa Haruna; Fina Ruzika Zaimar; Wiwin Riski Windarsari; Adriansyah
Journal of Economics and Management Technologies Vol. 1 No. 3 (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.v1i3.12

Abstract

The Objectives – This study investigates how catvertising, or the strategic use of cat imagery in social-media advertising, influences brand recall through the mediating role of cognitive fluency. The research aims to understand how emotional engagement and cognitive simplicity jointly enhance advertising effectiveness in digital environments. The Methods/approaches – Using a quantitative, cross-sectional approach, data were collected from 100 active social-media users aged 18–35 in Makassar City, Indonesia. Respondents were exposed to simulated social-media advertisements containing or excluding cat imagery and subsequently completed a seven-point Likert-scale questionnaire measuring catvertising, cognitive fluency, and brand recall. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method, consisting of two stages: outer-model and inner-model evaluation. The Results – The results reveal that catvertising has a significant positive effect on brand recall, while cognitive fluency also enhances recall independently. However, the interaction effect between catvertising and cognitive fluency is not significant, indicating that emotional appeal and processing ease operate as parallel rather than moderating mechanisms. The Research Implications – These findings contribute to the theoretical integration of affective and cognitive perspectives in digital advertising research and highlight the importance of emotionally resonant yet cognitively simple designs. For practitioners, the study emphasizes the managerial relevance of incorporating familiar and emotionally appealing visuals to strengthen brand memorability in competitive social-media contexts.
EKSPLORASI PERAN MEDIASI LITERASI KEUANGAN DAN SISTEM INFORMASI AKUNTANSI DALAM HUBUNGAN TIPE KEPRIBADIAN MBTI DAN STRATEGI PENGELOLAAN KEUANGAN MAHASISWA AKUNTANSI Zaimar, Fina Ruzika; Achmad Ridha; Wiwin Riski Windarsari; Adriansyah; Hasisa Haruna
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.5009

Abstract

erbedaan strategi pengelolaan keuangan di kalangan mahasiswa Akuntansi menunjukkan bahwa penguasaan konsep akuntansi dan keuangan belum sepenuhnya membentuk perilaku keuangan yang efektif. Kondisi ini mengindikasikan adanya peran faktor psikologis dan sistemik dalam pengambilan keputusan keuangan. Penelitian ini bertujuan untuk mengeksplorasi peran mediasi literasi keuangan dan Sistem Informasi Akuntansi (SIA) dalam hubungan antara tipe kepribadian Myers-Briggs Type Indicator (MBTI) dan strategi pengelolaan keuangan. Penelitian ini dilakukan pada mahasiswa Program Studi Akuntansi di Universitas Negeri Makassar dan memberikan implikasi praktis bagi pengembangan pembelajaran literasi keuangan serta pemanfaatan sistem informasi akuntansi dalam meningkatkan strategi pengelolaan keuangan mahasiswa di lingkungan perguruan tinggi. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam terhadap mahasiswa yang dipilih secara purposive berdasarkan variasi tipe kepribadian MBTI, serta didukung oleh observasi dan dokumentasi terkait pemanfaatan sistem dan aplikasi keuangan. Analisis data dilakukan menggunakan analisis tematik melalui tahapan pengodean terbuka, aksial, dan selektif. Hasil penelitian menunjukkan bahwa tipe kepribadian MBTI memengaruhi kecenderungan mahasiswa dalam mengambil keputusan keuangan, namun literasi keuangan dan pemanfaatan SIA berperan sebagai mekanisme mediasi yang membantu mahasiswa mengendalikan kecenderungan kepribadian tertentu. Literasi keuangan memperkuat pemahaman dan rasionalitas dalam pengelolaan keuangan, sedangkan SIA berfungsi sebagai alat pengendalian dan pendukung keputusan keuangan. Penelitian ini memberikan kontribusi teoretis pada pengembangan akuntansi perilaku serta implikasi praktis bagi pembelajaran literasi keuangan dan Sistem Informasi Akuntansi berbasis karakter di perguruan tinggi.
AUDIT DELAY DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN PUBLIK: LITERATUR REVIEW PERIODE 2020-2024 Muh. Khairil Amri; Keisya Putri Salsabila; Andi Ratu Zaqhila; Fildzah Nur Aini R; Fina Ruzika Zaimar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 In Press
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.8804

Abstract

This study aims to review and synthesize recent research on audit delay and its influencing factors in public companies in Indonesia during the 2020–2024 period. Audit delay refers to the time lag between the end of a company’s fiscal year and the publication of its audited financial statements, which affects the timeliness and relevance of financial information. Using a Systematic Literature Review (SLR) approach, this study analyzed 15 selected articles obtained from Google Scholar and other academic databases. The review identified key determinants that consistently influence audit delay, including profitability, firm size, auditor opinion, solvency, reputation of the Public Accounting Firm (KAP), auditor switching, and corporate governance mechanisms. Profitability and auditor opinion were found to be the most dominant variables, where highly profitable firms tend to complete audits faster, while companies receiving non-unqualified opinions experience longer delays. The findings also indicate that external factors such as the COVID-19 pandemic contributed to extended audit completion times due to limited access and operational disruptions. This literature review emphasizes that audit delay is a multidimensional phenomenon influenced by both internal and external factors, highlighting the importance of improving corporate governance, internal control, and financial reporting systems to ensure timely and transparent audits.
Audit Kas dalam Perspektif Manajemen Risiko: Analisis Faktor Fraud dan Human Error pada Entitas Bisnis di Indonesia Darmi Patulak; Haspina; Deswita Nuraidha S; Harun Al Rasyid; Fina Ruzika Zaimar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.9435

Abstract

This study aims to analyze cash audits from a risk management perspective by highlighting fraud and human error factors within business entities in Indonesia. Cash is the most liquid asset and the most vulnerable to misuse, thus requiring a strong internal control system to ensure the reliability of financial reporting. This research employs a literature review by gathering relevant previous studies related to cash audits, risk management, fraud, and human error. The findings show that fraud risks often arise due to weak segregation of duties, inadequate supervision, and the continued use of manual recording systems. Meanwhile, human error is triggered by limited understanding of procedures, high workloads, and insufficient competency in using accounting technology. Risk-based cash audits supported by regular reconciliations, layered authorization, and digital systems are proven effective in minimizing cash irregularities. In addition, surprise audits and whistleblowing systems strengthen early detection of fraud. This study concludes that integrating risk management, improving human resource competence, and modernizing audit systems are key to preventing fraud and human error, while enhancing the financial integrity of business entities.
Analisis Kasus Manipulasi Laporan Keuangan dan Penyelesaian Audit: Studi Kasus PT Garuda Indonesia Ahmad Akil; Fina Ruzika Zaimar; Melanie Tumanan; Muh. Nurfaiz Alfarisi
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.9675

Abstract

This study analyzes the financial statement manipulation case of PT Garuda Indonesia in 2018 and the audit process that followed. The study aims to explain how the manipulation occurred, how the audit addressed the case, and what factors influenced the auditor’s independence. The research uses a qualitative method with a case study approach based on public documents, audit reports, and regulatory sanctions. The findings show that Garuda Indonesia recognized revenue from a cooperation agreement with PT Mahata Aero Teknologi before meeting the criteria in PSAK. This recognition changed a large loss into a reported profit. Regulators required a restatement that confirmed a significant loss. The audit process found limited evidence on material accounts and high uncertainty about going concern, which led to a disclaimer opinion in 2020. The case shows that weak internal control, pressure on management, and poor governance increased fraud risk. The sanctions from OJK and the Ministry of Finance forced improvements in audit quality and governance. The study recommends stronger internal control, strict revenue recognition standards, and better independence for auditors to prevent similar cases.
Co-Authors Achmad Ridha Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Ahmad Ahmad Ahmad Akil Ahmad Rifaldi S Allo Saputra Andi Faisal Andi Muh Syukur Hidayatullah Andi Rahmatullah Mangga Andi Rahmatullah Mangga Andi Ratu Zaqhila Anisatun Humayrah Rais Anisatun Humayrah Rais Anisatun Humayrah Rais Ardiansyah Ardiansyah Arifin, Rezky Awaliah Ramadhana Azis, Fajriani Dahlan, Lukman Darmi Patulak deswita nuraidha s Dunakhir, Samirah Farhan Dwinanda Hanisyahputra Fildzah Nur Aini R Fradionesius Kristianto harun al rasyid Hasisa Haruna Hasisa Haruna Hasman , Hasman haspina Hidayatullah, Andi Muh Syukur Hidayatullah, Andi Muh. Syukur Jilan Fadhillah Junaedi, Alifia Salzabila Kamlia, Kamlia Kartika Septiary Pratiwi Musa Keisya Nur Ramadhani Keisya Putri Salsabila Lolita Faraknimela M. Indra Irwan Mangga, Andi Rahmatullah Matakupan, Suryana Salomi Maylani Putri. B, Yuyun Melanie Tumanan Muh. Khairil Amri Muh. Nurfaiz Alfarisi Mukhammad Idrus Najwa Adilla Taira Eko Nisrina, Ulfah Laila Nur Alim Bahri Nurafni Oktaviyah Nurazizah Rahmi R Nurlina Nurlina Nurul Fitriah Herpan Putri Ainun Nur Putri Selvina Rafli, Muh. Rahma Fatimah Malik Ratuliu Riswandi, Muh. Selma Putri Safira Siti Diva Syarifah Lukman Siti Nur Reskiyawati Said St. Nabila Ramadhani S Suharti Sirajuddin Windarsari, Wiwin Riski Wiwin Riski Windasari Wiwin Riski Windasari Yulia Yunita Yusuf Yulia Yunita Yusuf Yusuf, Yulia Yunita