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Sustainability Reporting analysis of Triple Bottom Line Revelations in the Industrial Revolution 4.0 Syahir Fadli
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.246

Triple bottom line (TBL) and sustainability are two related constructs used interchangeably in the literature. A comprehensive review of the relevant literature has been conducted and has revealed inconsistent use of the term sustainability. Corporate Social Responsibility (CSR) is part of the responsibility and goodwill of the corporation/company and the company's voluntary interactions with their stakeholders. On the other hand, consistency in referring to the three lines simultaneously is built into the TBL structure because the constructs are explicitly based on the integration of social, environmental, and economic lines. However, because the company's concentration is more concentrated on the 4.0 industrial revolution, which is digitizing each process in the company so that the process of corporate social responsibility is hampered. The purpose of this paper is not to support arguments in favor of using one term over another but to provide an overview of the existence of both terms in the literature. With this in mind, researchers in business, management, and sustainability are encouraged to pay special attention to how they use these terms in their studies.

Model Pembelajaran Kooperatif Tipe Make a Match Dan Pengaruhnya Terhadap Motivasi Belajar Hasyim, Sitti Hajerah; Nuraisyiah, Nuraisyiah; Azis, Fajriani; Fadli, Syahir; Akib, Ambarwati
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2024 : PROSIDING EDISI 9
Publisher : Seminar Nasional LP2M UNM

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Penelitian ini bertujuan untuk menganalisis pengaruh penerapan model pembelajaran kooperatif tipe make a match terhadap motivasi belajar siswa kelas XI di SMK Negeri 4 Makassar. Variabel penelitian ini adalah model pembelajaran kooperatif tipe make a match sebagai variabel bebas (X) dan motivasi belajar sebagai variabel terikat (Y). Sampel dalam penelitian ini adalah siswa kelas XI AKL 2 yang berjumlah 30 siswa yang diambil dengan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji instrumen dan uji hipotesis dengan menggunakan SPSS 29 for windows. Hasil analisis data menunjukkan bahwa nilai signifikansi sebesar 0,001 < 0,05 yang berarti model pembelajaran kooperatif tipe make a match berpengaruh positif dan signifikan terhadap motivasi belajar siswa kelas XI di SMK Negeri 4 Makassar. Kata kunci: Model Pembelajaran Kooperatif, Tipe Make a Match, Motivasi Belajar

Dampak Good Corporate Governance dan Kinerja Keuangan Terhadap Nilai Perusahaan Fadli, Syahir; Amaliah, Alyani; Mariati, Mariati
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7591

This research examines how Good Corporate Governance (GCG) and financial performance affect public company value in Indonesia. The audit committee, commissioners, independent commissioners, management ownership, and institutional ownership measure GCG factors. ROA and ROE measure financial success. Tobin's Q measures firm value. The analytical approach is multiple linear regression with simultaneous and partial testing. The findings reveal that GCG and financial success jointly affect business value. The average ROA was 2.70 and ROE was 15.97, with a substantial standard deviation of 1.87 and 12.33. Average audit committee: 3.10, total board of commissioners: 3.82, independent commissioners: 0.41, management ownership: 0.06, institutional ownership: 0.49. Therefore, ROA, ROE, audit committee, number of board of commissioners, and institutional ownership increase firm value. Although independent commissioners and management ownership have little impact. The supervisory role and managerial skills are crucial to generating firm value in Indonesia

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

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).

Penguatan Branding Produk Dangke sebagai Produk Unggulan Kabupaten Enrekang Rahmat Riwayat Abadi; Andi Mustika Amin; Syahir Fadli; Ridfan Rifadly Abadi; Kartika Septiary Musa
Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Vol. 3 No. 2 (2025): Juni : Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kolaborasi.v3i2.550

Dangke is a local food product with high nutritional value that has become an inseparable part of the culture and economy of the community. It is made from traditional cheese typical of Enrekang Regency. Despite having great potential as a superior regional product, Dangke micro, small, and medium enterprises (MSMEs) face various obstacles, especially regarding short product durability (expiration date), simple packaging, lack of product innovation, and less than optimal marketing reach. Therefore, strengthening branding and optimizing marketing is crucial to increasing the competitiveness and desirability of Dangke MSMEs. This community service aims to analyze existing conditions, formulate, and implement strategies to strengthen Dangke product branding. The implementation methods include initial surveys, SWOT analysis training, comprehensive training and education on branding (brand identity, visual design), as well as implementation assistance and evaluation of travel impacts. Participatory and community-based approaches are at the heart of this activity. The results of the community service are expected to increase Dangke brand awareness, encourage innovation of derivative products (for example, dangke crackers with innovative flavors and packaging), expand distribution channels (including digital marketing), and ultimately increase sales and income of Dangke MSMEs. This program also has the potential to strengthen the local economy, preserve cultural heritage, and become a model for developing traditional food products in other areas.

Pelatihan Pencatatan Keuangan Sederhana Bagi Siswa MAN 2 Parepare, Kota Parepare, Provinsi Sulawesi Selatan Ridfan Rifadly Abadi; Siti Hajerah Hasyim; M. Ridwan Tikollah; Kartika Septiary Musa; Syahir Fadli
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 3 No. 3 (2025): Juni : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v3i3.1515

The low level of financial literacy and the consumptive behavioral patterns among Indonesian youth represent a critical challenge in preparing the younger generation to face the complexities of the modern economy. Therefore, training in basic financial record-keeping serves as a strategic step in enhancing students' financial literacy, particularly at the secondary education level. This community service activity aims to improve the understanding and provide practical skills to students of MAN 2 Parepare in simple financial record-keeping. The goal is to enable students to manage personal finances and school-based entrepreneurial activities in a more orderly and responsible manner. The implementation method involved several stages, including preparation, training execution, and evaluation. The results indicated an increase in students' understanding of basic accounting concepts, the importance of financial recording, and their ability to prepare simple financial statements. This training has contributed to fostering students’ administrative discipline and financial awareness from an early age, enhancing youth financial literacy, and equipping them with essential skills for future financial independence.

Sustainability Reporting analysis of Triple Bottom Line Revelations in the Industrial Revolution 4.0 Fadli, Syahir
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.246

Triple bottom line (TBL) and sustainability are two related constructs used interchangeably in the literature. A comprehensive review of the relevant literature has been conducted and has revealed inconsistent use of the term sustainability. Corporate Social Responsibility (CSR) is part of the responsibility and goodwill of the corporation/company and the company's voluntary interactions with their stakeholders. On the other hand, consistency in referring to the three lines simultaneously is built into the TBL structure because the constructs are explicitly based on the integration of social, environmental, and economic lines. However, because the company's concentration is more concentrated on the 4.0 industrial revolution, which is digitizing each process in the company so that the process of corporate social responsibility is hampered. The purpose of this paper is not to support arguments in favor of using one term over another but to provide an overview of the existence of both terms in the literature. With this in mind, researchers in business, management, and sustainability are encouraged to pay special attention to how they use these terms in their studies.

Meta-Analisis Penelitian Tindakan Kelas untuk Mengatasi Tantangan Belajar: Studi Kasus pada Sekolah Dasar di Kabupaten Maros M. Ridwan Tikollah; Sahade; Ridfan Rifadly Abadi; Syahir Fadli; Rahmat Riwayat Abadi
Journal of Classroom Action Research Vol. 8 No. 1 (2026): Februari
Publisher : Program Studi Magister Pendidikan IPA, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jcar.v8i1.11556

Pendidikan dasar merupakan fondasi strategis dalam membentuk kemampuan akademik dan karakter peserta didik. Namun, berbagai permasalahan pembelajaran masih sering dijumpai pada jenjang sekolah dasar. Data Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi (Kemendikbudristek) tahun ajaran 2024/2025 menunjukkan bahwa anak tidak sekolah dan putus sekolah masih merupakan isu serius di sejumlah daerah, termasuk Kabupaten Maros. Kondisi ini tidak terlepas dari rendahnya hasil belajar, motivasi siswa, serta keterbatasan strategi pembelajaran yang responsif terhadap kebutuhan peserta didik. Penelitian Tindakan Kelas (PTK) dipandang sebagai pendekatan reflektif yang relevan untuk memperbaiki praktik pembelajaran secara berkelanjutan. Meskipun banyak PTK telah dilakukan oleh guru sekolah dasar, efektivitasnya belum banyak dikaji secara terintegrasi. Oleh karena itu, penelitian ini bertujuan untuk menganalisis efektivitas PTK dalam meningkatkan kualitas pembelajaran siswa sekolah dasar di Kabupaten Maros melalui pendekatan meta-analisis berbasis effect size. Penelitian ini menggunakan desain meta-analisis kuantitatif terhadap 20 artikel PTK yang dipublikasikan pada periode 20202024 dan diseleksi berdasarkan protokol PRISMA. Analisis data dilakukan menggunakan perangkat lunak JASP dengan model random effects untuk mengakomodasi heterogenitas antar studi. Ukuran efek dihitung menggunakan Hedges g berdasarkan desain pretestposttest. Hasil analisis menunjukkan bahwa PTK memberikan pengaruh positif dan signifikan terhadap pembelajaran siswa (g = 0,435; p < 0,001), dengan kategori efek sedang. Tingginya heterogenitas (I² = 81,573%) mencerminkan variasi konteks dan desain tindakan, sementara uji bias publikasi menunjukkan hasil yang tidak signifikan. Temuan ini menegaskan bahwa PTK efektif secara moderat dan perlu dirancang secara kontekstual serta reflektif untuk mendukung peningkatan kualitas pembelajaran sekolah dasar secara berkelanjutan.

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