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All Journal Jurnal Ilmiah Akuntansi Peradaban PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Bisnis dan Kewirausahaan Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) Jurnal Social Society JEKAMI: Journal of Accounting Journal of Creative Power and Ambition (JCPA)
Arsyad, Muh Rifai
Universitas Samudra
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Transformasi Sistem Pencatatan Keuangan Dan Diigital Marketing Dengan Financial Technology Sebagai Variabel Moderasi Terhadap Profitabilitas UKM Kota Makassar Arsyad, Muh Rifai; Nurwanah, Andi; Nur, Muhammad
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.43398

Abstract

The SME sector plays an important role in national economic growth. The recovery adaptation period brings new opportunities for the SME sector to develop and improve. This research aims to provide a more comprehensive view of how the application of financial recording system transformation, digital marketing and the role of financial technology can increase SME profitability, especially in Makassar City. The data in this study were obtained from SMEs in Makassar City under the auspices of the Makassar City Cooperative and SME Office who were willing to be respondents. This study uses primary and secondary data by conducting direct research in the field by giving a questionnaire / statement sheet to 102 respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Transformation of the Financial Recording System and Digital Marketing had a positive and significant effect on the Profitability of SMEs in Makassar City.
Peran Inklusi Keuangan dalam Memediasi Pengaruh Ekonomi Kreatif dan Blue Economy terhadap Kesejahteraan Ekonomi Nelayan Pesisir Lubis, Nurliza; Ainul Yusna Harahap; Najihatul Faridy; Muh Rifai Arrasyid
Jurnal Bisnis dan Kewirausahaan Vol. 21 No. 3 (2025): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v21i3.185-198

Abstract

This study aims to analyze the influence of Creative Economy and Blue Economy on the Economic Welfare of Coastal Fishermen, with Financial Inclusion as a mediating variable. Langsa City, Aceh, was chosen as the research site due to its significant marine potential, yet facing a decline in the number of fishermen from 3,194 in 2023 to 2,359 in 2024, despite the increasing contribution of the fisheries sector to regional GDP. This phenomenon highlights the need for an inclusive and sustainable coastal economic development strategy. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. A total of 150 fishermen were selected using Slovin’s formula and purposive sampling. The analysis covered outer model evaluation (validity and reliability) and inner model testing (direct effects, moderation, and mediation). The results reveal that the Blue Economy has a positive and significant effect on fishermen’s welfare, while the Creative Economy shows no significant effect. Financial Inclusion positively and significantly influences welfare, but its interaction with the Blue Economy is negative, indicating potential overcapitalization risks if financing is not environmentally sustainable. Mediation by Financial Inclusion is also significantly negative for the Blue Economy pathway, but not significant for the Creative Economy pathway. This study emphasizes the importance of strengthening the Blue Economy, providing supportive ecosystems for the creative economy, and implementing sustainability-based financial inclusion (green finance) to improve fishermen’s welfare without compromising marine ecosystems.
STRATEGI PEMULIHAN PEMBELAJARAN MELALUI WORKSHOP MEDIA PEMBELAJARAN BAGI GURU SEKOLAH DASAR TERDAMPAK BANJIR Egy Abdi; Angger Widorotama; Muh Rifai Arsyad; Abdur Rahman Hakim; Haprila Putri Giantama
Jurnal Pengabdian Masyarakat FKIP UTP Vol 7 No 2 (2026): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : PROFICIO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/.v7i2.6560

Abstract

Banjir bandang di wilayah pesisir Aceh Tamiang pada akhir November 2025 menyebabkan krisis multidimensional, termasuk kerusakan ekstrem pada 439 unit bangunan pendidikan yang melumpuhkan kegiatan belajar mengajar secara total. Pengabdian ini bertujuan untuk mendampingi guru di SD Negeri 2 Tualang Cut dalam mengembangkan media pembelajaran darurat guna memulihkan keberlanjutan pembelajaran pascabencana. Metode yang diterapkan adalah workshop terpadu berbasis rapid co-design implementation yang menempatkan 21 orang guru sebagai co-desainer utama dengan bimbingan akademis dari dosen Universitas Samudra. Program ini difokuskan pada bimbingan teknis produksi media pembelajaran berbasis infografis menggunakan aplikasi Canva yang adaptif terhadap keterbatasan sarana dan infrastruktur digital. Hasil pengabdian menunjukkan peningkatan signifikan pada pemahaman dan keterampilan praktis guru dalam menyusun konten visual yang komunikatif. Program ini juga telah didiseminasikan melalui media massa TVRI untuk meningkatkan kesadaran publik akan pentingnya inovasi di masa krisis. Simpulannya, kegiatan ini berhasil membangun kapasitas desain instruksional guru dalam situasi darurat. Namun, evaluasi menunjukkan perlunya analisis kebutuhan kompetensi digital yang lebih sistematis di masa mendatang untuk mengoptimalkan strategi pendampingan yang tepat sasaran.
Analysis of the Influence of the Maqasid Shariah Index on Profitability in Sharia Commercial Banks Listed on the IDX for the 2018-2025 Period Abdur Rahman Hakim; Haprilla Putri Giantama; Muh Rifai Arsyad
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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

Abstract

The positive growth of the Islamic banking industry in Indonesia demands not only financial growth but also the holistic implementation of Islamic values. This study examines the effect of the Maqasid Syariah Index (MSI) on the financial performance of Islamic Commercial Banks in Indonesia, addressing the empirical inconsistencies and data gaps found in previous literatures. Utilizing an exploratory research design with a quantitative approach, this study evaluates annual report data from Islamic banks. The data analysis technique employed is simple linear regression, focusing on the relationship between Maqasid Syariah Index (X1​) as the independent variable and Return on Assets (ROA, Y) as the dependent variable. Prior to hypothesis testing, classical assumption tests were conducted, confirming that the residual data is normally distributed and free from heteroscedasticity based on the Glejser test (p=0.913>0.05). The coefficient of determination (R Square) is 0.447, indicating that the Maqasid Syariah Index accounts for 44.7% of the variance in ROA, while the remaining 55.3% is influenced by other factors outside the model. The partial significance test (t-test) yields a t-count of −4.921 with a significance value of 0.000 (p<0.05). Consequently, H0​ is rejected and H1​ is accepted, establishing the regression equation Y=7.738−9.704(X1​). The empirical findings conclude that the Maqasid Syariah Index has a significant negative effect on Return on Assets. This demonstrates a short-term trade-off where prioritizing social welfare, justice, and public interest (maslahah) leads to a reduction in immediate financial profitability.
The Effect of Sales Growth and Asset Turnover on the Profitability of Agricultural and Fisheries Sector Companies Listed on the Indonesia Stock Exchange Muh Rifai Arsyad; Haprila Putri Giantama; Abdur Rahman Hakim; Devita Aristya Sri Widya; Rahmi Aurya Bella; Windar Hidayati Lubis
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1714

Abstract

This study aims to examine the effect of Sales Growth and Total Asset Turnover on the profitability of agricultural and fisheries sector companies listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative research approach using secondary data obtained from the annual financial reports of 20 companies during the 2024–2025 period, resulting in 40 observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. Prior to hypothesis testing, descriptive statistics and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, were conducted to ensure the validity of the regression model. The results indicate that Sales Growth has a positive and statistically significant effect on profitability (β = 0.465; p < 0.001), while Total Asset Turnover also has a positive and statistically significant effect on profitability (β = 6.672; p< 0.001). Simultaneously, both independent variables significantly affect profitability (F = 63.758; p < 0.001). Furthermore, the coefficient of determination (R² = 0.775) shows that 77.5% of the variation in profitability can be explained by Sales Growth and Total Asset Turnover, while the remaining 22.5% is explained by other factors outside the model. These findings imply that improving sales performance and enhancing asset utilization efficiency are important strategies for increasing corporate profitability in the agricultural and fisheries sector.
DISTRIBUTION OF LOGISTICS TO THE COMMUNITY OF SAPTA MARGA DESA, MANYAK PAYED KECAMATAN, ACEH TAMIANG KABUPATEN Muhammad Khatami; Ferdian Syatrio; Munis Yasar; Reizky Aditya; Li Idi'il Fitri; Abdur Rahman Hakim; MUh Rifai Arsyad
Jurnal Masyarakat Berdikari dan Berkarya (Mardika) Vol 3 No 4 (2025): Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA)
Publisher : Fakultas Teknik, Universitas Samudra

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Abstract

This Community Service (PKM) activity aims to improve the effectiveness of logistics management and distribution in Sapta Marga Village, Manyak Payed District, Aceh Tamiang Regency, by providing three portable racks. The implementation method included a needs survey, program planning, facility procurement, implementation, outreach, and monitoring and evaluation. The results showed that the portable racks improved storage tidiness, facilitated inventory collection, and accelerated aid distribution to the community. The program also increased village officials' understanding of more organized and efficient logistics management.
Pengaruh Penerapan Green Accounting dan Sustainability Reporting dan terhadap Kinerja Keuangan dalam Perspektif SDGs pada Perusahaan Kimia yang Terdaftar di BEI Andi Firmansyah; Muh Rifai Arsyad; Mildazani Mildazani; Muzakkir Muzakkir
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1423

Abstract

This study aimed to analyze the effect of Green Accounting and Sustainability Reporting on Financial Performance in the perspective of Sustainable Development Goals (SDGs) using a quantitative approach. The research was conducted on chemical companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period using panel data obtained from annual reports, sustainability reports, and financial statements published through the official IDX website and company websites. Data collection techniques were carried out through literature study and documentation, while data analysis used IBM SPSS Statistics with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) test to determine the influence of independent variables on the dependent variable. The data analysis method used multiple linear regression analysis with hypothesis testing through t-test and F-test. The results showed that Green Accounting has a positive and significant effect on Financial Performance with a significance value of 0.035 < 0.05, indicating that environmental accounting practices can improve company performance and stakeholder trust. Meanwhile, Sustainability Reporting has a positive and significant effect on Financial Performance with a significance value of 0.045 < 0.05, indicating that sustainability disclosure contributes to improving corporate transparency and strengthening stakeholder confidence. Simultaneously, Green Accounting and Sustainability Reporting significantly affect Financial Performance in the perspective of SDGs. This study contributes by providing empirical evidence that the implementation of Green Accounting and Sustainability Reporting supports financial performance while reinforcing the achievement of Sustainable Development Goals (SDGs) in chemical companies listed on the Indonesia Stock Exchange.
Co-Authors Abdur Rahman Hakim Ainul Yusna Harahap Andi Firmansyah Angger Widorotama Devita Aristya Sri Widya Egy Abdi Ferdian Syatrio Haprila Putri Giantama Haprilla Putri Giantama Li Idi'il Fitri Mildazani Mildazani Muhammad Khatami Muhammad Nur Munis Yasar Muzakkir Muzakkir Najihatul Faridy Nurliza Lubis Nurwanah, Andi Rahmi Aurya Bella Reizky Aditya Windar Hidayati Lubis