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All Journal NEAR: Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Multidisciplinary on Social and Technology Celebes Journal of Community Services IJHABS Indonesian Journal of Innovation Multidisipliner Research Jurnal Pengabdian Kepada Masyarakat International Journal of Education Management and Religion
Fitriani Rahim
Universitas Negeri Makassar
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Edukasi Bisnis melalui Manajemen Biaya pada Usaha Mikro di Desa Tarowang Kabupaten Jeneponto Anwar Anwar; Amiruddin Tawe; Hety Budiyanti; Deddy Ibrahim Rauf; Fitriani Rahim
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i1.3078

Abstract

Usaha mikro di daerah pedesaan sering menghadapi kendala pengelolaan keuangan, terutama dalam manajemen biaya. Hal ini berdampak pada ketidakmampuan pelaku usaha untuk menentukan harga pokok produksi, mengatur arus kas, dan meningkatkan keuntungan secara optimal. Metode yang diterapkan meliputi penyuluhan konseptual mengenai klasifikasi biaya, pelatihan pencatatan keuangan sederhana, serta pendampingan intensif dalam penyusunan laporan biaya. Pendekatan ini dirancang untuk mengintegrasikan aspek teoritis dan praktis sehingga peserta mampu memahami sekaligus mengimplementasikan pengetahuan yang diperoleh. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman peserta mengenai pemisahan biaya tetap dan biaya variabel, kemampuan menyusun catatan keuangan sederhana, serta keterampilan menentukan harga jual secara lebih akurat. Selain itu, kegiatan ini berhasil menumbuhkan kesadaran akan pentingnya transparansi dan akuntabilitas dalam pengelolaan usaha. Dengan demikian, kegiatan edukasi ini dapat dipandang sebagai langkah strategis dalam memperkuat fondasi keberlanjutan usaha mikro di Desa Tarowang. Penguatan kapasitas manajemen biaya diharapkan tidak hanya meningkatkan efisiensi operasional, tetapi juga memperbesar peluang usaha mikro untuk memperluas pasar dan berkontribusi terhadap pertumbuhan ekonomi lokal.
Pelatihan Self-Awareness Berbasis MBTI Dalam Membentuk Mahasiswa Yang Adaptif Menghadapi Dunia Kerja Josafat Gracia Ginting; Fitriani Rahim; Indah Lestari Anwar; Muhaidir Ikram; Ahmad Rais Habib
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2026): Vol 2 no 2 July 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/jpkm.v2i2.1639

Abstract

Perguruan tinggi memiliki tanggung jawab strategis dalam menyiapkan mahasiswa yang tidak hanya unggul secara akademik, tetapi juga memiliki kemampuan adaptasi, komunikasi, refleksi diri, dan kesiapan menghadapi dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan self-awareness mahasiswa melalui pelatihan multikompetensi berbasis MBTI (Myers-Briggs Type Indicator). Kegiatan dilaksanakan secara luring pada mahasiswa kelas I dan J semester 4 Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar dengan pendampingan 12 dosen sebagai fasilitator. Adapun mahasiswa yang mengikuti kegiatan ini sekitar 40 orang. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif yang terdiri atas penyampaian materi, pelaksanaan tes MBTI, diskusi interaktif, refleksi diri, dan evaluasi melalui observasi partisipasi, tanya jawab, serta umpan balik peserta. Hasil kegiatan menunjukkan bahwa mahasiswa mampu mengenali karakteristik kepribadian, kekuatan, kelemahan, gaya komunikasi, pola pengambilan keputusan, dan strategi pengembangan diri secara lebih terarah. Pelatihan ini juga membantu mahasiswa memahami pentingnya soft skills seperti komunikasi interpersonal, kerja sama tim, adaptasi, kepemimpinan, dan pengendalian diri sebagai bagian dari kesiapan memasuki dunia kerja. Dengan demikian, pelatihan self-awareness berbasis MBTI dapat menjadi sarana pengembangan diri mahasiswa dalam membentuk sumber daya manusia yang unggul, adaptif, dan kompetitif.
Financial Ratio Analysis As Instrument For Measuring Manufacturing Company Performance And Investment Decision Makaing On The Indonesia Stock Exchange (2019-2024) Fitriani Rahim; Indah Lestari Anwar
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1683

Abstract

This study aims to analyze the effectiveness of financial ratios as instruments for measuring company performance and investment decision making in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. The novelty of this study lies in integrating the Environmental, Social, and Governance (ESG) dimension within a financial ratio analysis framework in the post pandemic context of Indonesian manufacturing. The research method is a descriptive quantitative approach with longitudinal comparative analysis of 50 purposively selected manufacturing companies from 222 IDX listed issuers, representing sub sectors of basic industries, various industries, and consumer goods. The financial ratios analyzed include liquidity ratios (current ratio, quick ratio, cash ratio), solvency ratios (debt to equity ratio, interest coverage ratio), profitability ratios (return on assets, return on equity, net profit margin, gross profit margin), activity ratios (asset turnover, inventory turnover, receivable turnover), and market ratios (pric to earnings ratio, price to book value). The results show a significant positive correlation between profitability ratios and firm value (r = 0.731; p < 0.01), while excessively high liquidity ratios are negatively correlated with investment returns. Practically, these findings offer strategic guidance for financial managers in optimizing liquidity-profitability balance, and for investors in prioritizing profitability ratios (ROE and NPM) as primary determinants of firm value in fundamental analysis
Financially Literate Or Just Surviving? Mapping MSME Financial Literacy In Makassar City Through The Lens Of Financial Behavior Theory Fitriani Rahim; Muhaidir Ikram
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.9518

Abstract

Financial literacy among Micro, Small, and Medium Enterprise owners is a critical determinant of business sustainability, particularly in dynamic urban business environments. This study examines the financial literacy profile of MSME owners in Makassar City, Indonesia, using a descriptive quantitative research design grounded in Financial Behavior Theory. Data were collected through a structured questionnaire measuring financial record-keeping literacy, personal and business financial separation, profit and loss literacy, cash flow management literacy, financial planning literacy, financial decision-making literacy, financial statement literacy, and financial risk literacy. The research instrument was tested and confirmed to be valid and reliable before being used for the main analysis. The findings show that the financial literacy of MSME owners in Makassar City is generally in the high category. Personal and business financial separation, as well as financial record-keeping literacy, emerged as the strongest dimensions, indicating that MSME owners tend to recognize the importance of financial discipline and transaction documentation in maintaining business continuity. However, cash flow management and financial risk literacy remain relatively weaker dimensions, suggesting that practical financial behavior is not yet consistently implemented across all aspects of business financial management. These findings indicate that MSME owners may possess adequate conceptual understanding of financial literacy, but still require stronger operational capability in managing liquidity, anticipating financial risks, and using financial information for sustainable business decisions. This study contributes empirical insight into MSME financial literacy in Makassar City and highlights the need for more contextualized financial literacy interventions within the broader Eastern Indonesian MSME ecosystem.
Beyond the Pandemic: A Descriptive Analysis of Return Performance in Indonesia’s Healthcare Stocks Nidrah Nidrah; Andi Nurfiana Haz; Fitriani Rahim
International Humanity Advance, Business & Sciences Vol 3 No 4 (2026): April
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i4.1162

Abstract

This study describes the return performance of selected healthcare stocks listed on the Indonesia Stock Exchange during the post-pandemic period. Using a quantitative descriptive design, monthly stock returns were calculated from closing prices for January 2021 to December 2025 and analyzed using mean, minimum, maximum, standard deviation, and cumulative return. The sample consists of eight healthcare-related firms representing pharmaceuticals, herbal and consumer health products, hospitals, and diagnostic services: KLBF, SIDO, TSPC, MIKA, HEAL, SILO, PRDA, and SAME. The results show heterogeneous return characteristics across firms. SILO records the highest mean monthly return at 3.00%, followed by SAME at 1.91%, HEAL at 1.56%, and TSPC at 1.34%. In contrast, SIDO and KLBF show negative average returns, while MIKA is nearly neutral. Risk dispersion is also evident: SAME, PRDA, and SILO exhibit the highest standard deviations, whereas TSPC records the lowest volatility. These findings indicate that healthcare stocks retain defensive relevance after the pandemic but are not homogeneous in risk-return behavior. The study provides an empirical descriptive profile for investors and academics without making causal claims.
Assessing Human Resource Competence In Financial Management Among MSME Actors In Makassar City Muhaidir Ikram; Fitriani Rahim; Andi Nurfiana Haz
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.713

Abstract

This study aims to describe human resource competence in financial management among Micro, Small, and Medium Enterprise (MSME) actors in Makassar City. A quantitative descriptive approach was employed using a structured questionnaire distributed to MSME owners and managers who were directly involved in managing business finances. The research instrument measured eight indicators of financial management competence, namely knowledge of business financial management, ability to record financial transactions, ability to prepare financial planning, cash-flow management skills, ability to control business expenditures, discipline in managing business finances, responsibility for financial decision-making, and willingness to improve financial management competence. The data were analyzed using descriptive statistics, including frequency, percentage, mean score, and category interpretation. The validity and reliability tests confirmed that all questionnaire items were valid and reliable. The findings show that MSME actors in Makassar City generally have a high level of perceived competence in financial management. The strongest aspects were willingness to improve financial management competence and responsibility for financial decision-making, indicating positive learning orientation and financial accountability among MSME actors. However, financial planning and cash-flow management require further strengthening. The study implies that MSME development programs should focus not only on general financial literacy, but also on practical training in bookkeeping, cash-flow planning, budgeting, expenditure control, and simple digital financial applications.
Exploring Audience Responses To The Pelangi Di Mars Movie Trailer On Youtube Mufidatul Azmi; Chairunnisaa M.Z. Huzaen; Fitriani Rahim
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.714

Abstract

  This study examined audience responses toward the Pelangi di Mars movie trailer on YouTube using sentiment analysis and topic modelling approaches. The data were collected from the YouTube comment section on March 10, 2026, resulting in 3,006 comments used as the research dataset. The comments were processed through several preprocessing stages, including text cleaning, tokenization, stopword removal, stemming, and normalization. Sentiment analysis was conducted using the IndoBERT pre-trained model to classify comments into positive, neutral, and negative categories, while Latent Dirichlet Allocation (LDA) was applied to identify dominant discussion topics within audience comments. The findings show that positive sentiment dominates audience responses, accounting for 73.7% of the total comments, followed by 13.9% neutral comments and 12.4% negative comments. Topic modelling reveals five major discussion themes related to animation quality, cinema enthusiasm, Hollywood comparison, story appreciation, and the development of the Indonesian animation industry. In addition, the IndoBERT model achieves an accuracy score of 94%, indicating strong performance in classifying Indonesian-language YouTube comments. The study concludes that YouTube comments function as electronic word of mouth (e-WOM) that influences public perception and supports digital film promotion and audience engagement in the entertainment industry.
Peningkatan Literasi Keuangan Mahasiswa melalui Pelatihan Pengelolaan Keangan Pribadi dalam Menukung Perilaku Finansial yang Bijak Ade Vidya Eryanti; Muh. Nur Fadel Hamzah; Fitriani Rahim; Indah Lestari Anwar
Celebes Journal of Community Services Vol. 5 No. 1 (2026): December - May
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v5i1.3835

Abstract

Rendahnya tingkat literasi keuangan di kalangan mahasiswa menjadi permasalahan serius yang berdampak pada perilaku finansial tidak bijak, seperti pengeluaran konsumtif berlebihan, minimnya tabungan, dan ketidakmampuan merencanakan keuangan jangka panjang. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan praktis mahasiswa dalam mengelola keuangan pribadi melalui serangkaian pelatihan terstruktur. Metode yang digunakan meliputi ceramah interaktif, studi kasus, simulasi anggaran pribadi, serta pendampingan langsung yang dilaksanakan selama satu hari pada bulan Mei 2026 di Universitas Negeri Makassar, dengan melibatkan 39 mahasiswa dari program studi manajemen. Materi pelatihan mencakup konsep dasar literasi keuangan, pengelolaan arus kas pribadi, strategi menabung, pengenalan instrumen investasi, serta perencanaan keuangan jangka pendek dan panjang. Hasil kegiatan menunjukkan peningkatan signifikan pada skor literasi keuangan peserta, dari rata-rata 52,3 pada pra-tes menjadi 78,6 pada pasca-tes (peningkatan sebesar 50,3%). Tingkat kepuasan peserta mencapai 91,7%, dan sebesar 87% peserta menyatakan komitmen untuk mengubah perilaku finansial mereka pasca pelatihan. Kegiatan ini menyimpulkan bahwa pelatihan berbasis praktik dan pendampingan intensif secara efektif mampu meningkatkan literasi keuangan mahasiswa serta mendorong terbentuknya perilaku finansial yang lebih bijak dan bertanggung jawab.
Co-Authors Ade Vidya Eryanti Ahmad Rais Habib Amiruddin Tawe Andi Nurfiana Haz Anwar Anwar Chairunnisaa M.Z. Huzaen Deddy Ibrahim Rauf Hety Budiyanti Indah Lestari Anwar Josafat Gracia Ginting Mufidatul Azmi Muh. Nur Fadel Hamzah Muhaidir Ikram Nidrah Nidrah