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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Aktiva : Riset Akutansi dan Keuangan Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Akademik Pengabdian Masyarakat Journal of Innovative and Creativity JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Magfirah Wahyu Ramadhani
Unknown Affiliation
Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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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.
Analisis Pengaruh Motivasi dan Lingkungan Kerja Terhadap Kinerja Mahasiswa Magang di PT Taspen Persero TBK KCU Makassar Farhan Dwinanda Hanisyahputra; Dwi Ayu Siti Hartinah H; Ambarwati Akib; Magfirah Wahyu Ramadhani; Ahmad
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 4 (2025): Juli
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

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

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja dan lingkungan kerja terhadap kinerja mahasiswa magang di PT Taspen (Persero) Tbk KCU Makassar. Menggunakan pendekatan kuantitatif dengan kuesioner, penelitian ini melibatkan 23 mahasiswa magang, dengan menggunakan analisis Uji validasi dan Realibilitas, Analisis Regresi Linier Berganda, dan Uji Hipotesis. Hasil analisis menunjukkan bahwa motivasi kerja memiliki pengaruh signifikan terhadap kinerja mahasiswa (t-hitung = 2.365, p = 0.028), sedangkan lingkungan kerja tidak berpengaruh signifikan (t- hitung = 0.638, p = 0.530). Secara simultan, motivasi kerja dan lingkungan kerja berpengaruh signifikan terhadap kinerja mahasiswa (F-hitung = 8.148, p = 0.003), dengan kontribusi sebesar 44.9%. Kendala utama adalah jumlah sampel yang kurang dari 30 responden dan adanya item kuesioner yang tidak valid. Penelitian selanjutnya disarankan untuk meningkatkan jumlah sampel dan kualitas instrumen. Kata Kunci: Motivasi, Lingkungan Kerja, Kinerja   Abstract This study aims to analyze the effect of work motivation and work environment on the performance of internship students at PT Taspen (Persero) Tbk KCU Makassar. Using a quantitative approach with questionnaires, the study involved 23 internship students, using analysis of Validity and Reliability Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. The results show that work motivation has a significant impact on student performance (t-value = 2.365, p = 0.028), while the work environment does not have a significant effect (t-value = 0.638, p = 0.530). Simultaneously, both work motivation and the work environment significantly affect student performance (F-value = 8.148, p = 0.003), with a contribution of 44.9%. The main limitation of this study was the sample size, which was below 30 respondents, and the presence of invalid questionnaire items. Future research is recommended to increase the sample size and improve the instrument quality. Keywords: Motivation, Work Environment, Student Performance, Internship
Penerapan Prinsip Akuntansi Aset Tetap sebagai Upaya Meningkatkan Keberlanjutan UMKM: Studi pada Percetakan Warna Mandiri Majiding, Nurul Chalisa; Utami, Dwi; Akib, Ambarwati; Ramadhani, Magfirah Wahyu; Utami, Sri
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2178

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor strategis dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam pengelolaan keuangan, khususnya terkait depresiasi dan penurunan nilai aset tetap. Penelitian ini bertujuan untuk mengevaluasi penerapan akuntansi aset tetap pada UMKM Percetakan Warna Mandiri, dengan fokus pada pencatatan depresiasi dan pengujian penurunan nilai aset. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa UMKM belum menerapkan pencatatan depresiasi sesuai Pernyataan Standar Akuntansi Keuangan (PSAK), yang berdampak pada kurang akuratnya laporan keuangan. Perhitungan simulatif depresiasi dilakukan menggunakan metode garis lurus terhadap 18 jenis aset dengan total nilai perolehan Rp373.100.000, menghasilkan beban penyusutan tahunan sebesar Rp64.537.500 Ketidakterapan pencatatan depresiasi menyebabkan laporan keuangan tidak mencerminkan kondisi sebenarnya, berpotensi menyesatkan dalam pengambilan keputusan usaha dan menghambat keberlangsungan operasional jangka panjang. Di sisi lain, UMKM ini belum mengalami penurunan nilai aset karena adanya pengelolaan dan pemeliharaan aset yang baik. Penelitian ini menekankan pentingnya penerapan prinsip akuntansi aset tetap secara konsisten agar laporan keuangan lebih akurat dan keberlangsungan usaha dapat terjaga.
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
Analisis Penguasaan Komputer Akuntansi terhadap Kinerja Praktis dan Decision Making: Studi Empiris pada Lulusan Prodi Pendidikan Akuntansi UNM Ramadhani, Magfirah Wahyu; Sri 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.v7i2.284

Abstract

Penelitian ini bertujuan menganalisis pengaruh penguasaan komputer akuntansi, khususnya aplikasi MYOB, terhadap kinerja praktis dan kemampuan pengambilan keputusan lulusan Program Studi Pendidikan Akuntansi Universitas Negeri Makassar. Metode penelitian menggunakan pendekatan kuantitatif korelasional dengan teknik purposive sampling. Data diperoleh melalui kuesioner skala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa penguasaan komputer akuntansi berpengaruh positif dan signifikan terhadap kinerja praktis serta kemampuan pengambilan keputusan. Temuan ini menegaskan bahwa penguasaan teknologi akuntansi merupakan kompetensi penting untuk meningkatkan efektivitas kerja dan kualitas keputusan lulusan.
Pelatihan Penulisan Karya Ilmiah bagi Guru SMK Negeri 3 Jeneponto Fajriani Azis; Asmar Asmar; Magfirah Wahyu Ramadhani; Ambarwati Akib; M. Ridwan Tikollah
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.6708

Abstract

This study is designed to improve the writing skills of teachers at SMK Negeri 3 Jeneponto by offering training on how to write scientific articles that conform to journal requirements. The research uses interactive lectures and group discussions, allowing teachers to actively participate in conversations to deal with difficulties and come up with solutions in scientific writing. The findings indicate that the training effectively enhanced teachers' ability to find scientific sources, write articles that meet academic standards, and choose suitable journals for publication. Furthermore, the teachers showed strong enthusiasm for conducting Classroom Action Research (CAR) and expressing their ideas through scientific writing. As a result, this training helps to boost teacher professionalism and the overall quality of education at SMK Negeri 3 Jeneponto.
Co-Authors Ahmad Akib, Ambarwati Asmar Asmar Dwi Ayu Siti Hartinah Dwi Utami DWI UTAMI Fajriani Azis Farhan Dwinanda Hanisyahputra M. Ridwan Tikollah Majiding, Nurul Chalisa Sri Utami SRI UTAMI Syahir Fadli