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<![CDATA[Peningkatan Daya Saing UMKM Melalui Optimalisasi Penyusunan Laporan Keuangan ]]>
<![CDATA[Wa Ode Rayyani]]>;
<![CDATA[Muhammad Nur Abdi]]>;
<![CDATA[Endang Winarsi]]>;
<![CDATA[W Warda]]>
<![CDATA[ ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/jdm.v3i2.537
<![CDATA[This activity aims to improve the competitiveness of MSMEs by optimizing the preparation of financial statements. The background of the activity is the phenomenon of small business people, such as Micro Enterprises and Small Businesses which are generally engaged in the home industry, not yet realizing the importance of financial reports, even consider not needing financial reports because it is quite troublesome. Most transactions are recorded in memory, only a few are left in the notes that are "ala levels" as well. Because of the chaotic financial records, micro and small businesses have weak competitiveness due to not knowing their business position, whether they are profitable or even losing money. The results of the process are processed based on the type of qualitative data with data collection methods carried out using observation, in-depth interviews, and documentation. The results of the implementation of the activities indicate that most of the Micro and Small Business actors have not carried out accounting records properly and correctly. Various reasons for not recording include, among others, because accounting records are very inconvenient or even there is no evidence of transactions made. As a partner in this assistance is a micro-scale household business engaged in the "Makassar specialty" snacks managed by Ms. Rosmala and has been running for three years. The results of the mentoring show the interest of partners in financial reporting after the training.]]>
<![CDATA[Pengaruh Nilai Tukar dan Inflasi Terhadap Return Saham (Studi Kasus pada Perusahaan Retail) ]]>
<![CDATA[Muhammad Nur Abdi]]>;
<![CDATA[Agusdiwana Suarni]]>;
<![CDATA[Diki Agusnawan]]>
<![CDATA[ Jurnal Multidisiplin Madani Vol. 2 No. 3 (2022): March 2022 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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<![CDATA[This study is a quantitative study to understand the effect of exchange rates and inflation on stock returns of retail companies listed on the Indonesia Stock Exchange between 2018 and 2020. The population of this study were 26 retail companies listed on the Indonesia Stock Exchange. By using purposive sampling so that the sample for this study is 6 retail companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The type of data used in this research is quantitative data. In this study, the processed data is official data which is accessed through the IDX's official website (www.idx.co.id). The results show that, by applying the Statistical Package For the Social Science (SPSS) version 26, regarding the impact of exchange rates and inflation on stock returns of retail companies listed on the Indonesia Stock Exchange, using statistically calculated data, the authors conclude that the exchange rate has a negative and significant effect on stock returns of retail companies listed on the Indonesia Stock Exchange. Inflation has no significant positive effect on stock returns of retail companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Tingkat Pemahaman dan Minat Masyarakat dalam Penggunaan Fintech ]]>
<![CDATA[Chairul Iksan Burhanuddin]]>;
<![CDATA[Muhammad Nur Abdi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i1.79
<![CDATA[Abstrak Financial technology/Fintech merupakan hasil gabungan antara jasa keuangan dengan teknologi yang akhirnya mengubah model bisnis dari konvensional menjadi moderat, yang awalnya dalam membayar harus bertatap-muka dan membawa sejumlah uang kas, kini dapat melakukan transaksi jarak jauh dengan melakukan pembayaran yang dapat dilakukan dalam hitungan detik saja. Penggunaan aplikasi dalam kegiatan bisnis digunakan untuk memaksimalkan waktu dan biaya guna menghasilkan keuntungan yang dinginkan. Dengan adanya kebutuhan tersebut, maka saat ini banyak pengembang aplikasi yang menawarkan hasil buatannya guna mendukung kegiatan bisnis. Kegiatan Jual beli, pinjaman dana, bahkan mengirimkan uang lewat aplikasi online memudahkan semuanya sehingga masyarakat tidak lagi dibatasi oleh jarak dan waktu. Tujuan Penelitian (1) untuk mengetahui tingkat pemahaman masyarakat tentang penggunaan Fintech dalam mendukung Inovasi dan Teknologi Bisnis (2) Untuk mengetahui minat masyarakat dalam penggunaan fintech untuk mendukung inovasi dan teknologi bisnis. Metode Penelitian menggunakan metode kuantitatif dengan melakukan survey secara online. Sampel penelitian adalah Mahasiswa, Pengusaha kecil dan menengah, dan Karyawan negeri dan swasta. Sampel dipilih secara random dengan total 200 responden. Kata Kunci: Fintech, Inovasi, Teknologi, Aplikasi.]]>
<![CDATA[Pemaknaan "Siri na Pacce" dalam Penetapan Harga di Lihat dari Perspektif Islam ]]>
<![CDATA[muhammad nur abdi]]>;
<![CDATA[Muhammad Wahyuddin Abdullah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[Budaya merupakan jati diri bagi suatu bangsa, budaya juga bisa menjadi kehormatan bagi suatu suku yang ada di Indonesia. Ada ungkapan suku Makassar yang berbunyi “punna tena siriknu, paccenu seng pakania” (kalau tidak ada siri’-mu pacce-lah yang kau pegang teguh). Ungkapan ini menggambarkan bahwa antara siri’dan pacce selalu seiring sebagai satu kesatuan yang tidak terpisahkan. Metode penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan metode wawancara dimana aspek budaya menjadi salah satu item yang ingin di kemukakan. Dan penelitian ini bersifat deskriptif analik yaitu suatu penelitian yang bertujuan untuk menjelaskan objek penelitian yang ingin diteliti yaitu tentang penetapan harga jual beli di pedagang nasi kuning pada area kabupaten gowa dengan pedagang yang bersuku Makassar dan mempunyai pemahaman dengan budaya "siri na pacce". Dalam menetapkan harga jual suatu item atau produk selain di pengaruhi oleh harga sekitar, biaya produksi dan bahan-baku juga dipengaruhi oleh factor lain.Factor budaya siri mempengaruhi penetapan harga dalam jualan daeng salina dimana siri dalam hal ini terkonteks pada kualitas dan pacce dalam hal ini terkonteks pada saling membantu dan mengharapkan keberkahan dalam kelanjutan usahanya.]]>
<![CDATA[KRISIS EKONOMI GLOBAL DARI DAMPAK PENYEBARAN VIRUS CORONA (COVID-19) ]]>
<![CDATA[chairul ihsan burhanuddin]]>;
<![CDATA[Muhammad Nur Abdi]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[Abstrak Virus Corona yang hadir ditengah-tengah masyarakat pada tahun 2020 sungguh menyita perhatian. Dampak yang terlihat tidak hanya mempengaruhi kesehatan masyarakat, akan tetapi turut mempengaruhi perekonomian negara. Bahkan saat ini perekonomian dunia mengalami tekanan berat yang diakibatkan oleh virus tersebut. Topik kali ini akan membahas dampak global dari hadirnya virus corona atau nama ilmiahnya disebut sebagai Covid-19. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan cara mendeskripsikan fenomena dan literatur yang ada. Hasil dari penelitian ini menunjukkan bahwa melihat perkembangan dan pengaruh ekonomi tidak hanya sebatas lingkup ekonomi itu sendiri. Akan tetapi ekonomi juga bisa terdampak dari budaya dan kesehatan. Hal ini dibuktikan dengan menyebarnya virus Corona turut membawa dampak negatif pada perekonomian dunia.]]>
<![CDATA[IMPLEMENTASI KELAYAKAN ANGGARAN BUMDES DIKECAMATAN TAROWANG KABUPATEN JENEPONTO ]]>
<![CDATA[Nasrullah .]]>;
<![CDATA[Muhammad Nur Abdi]]>;
<![CDATA[Sartina .]]>
<![CDATA[ Jurnal Ilmiah Manajemen "E M O R" Vol 5, No 2 (2021): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Luwuk Banggai ]]>
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DOI: 10.32529/jim.v5i2.1155
<![CDATA[The Village Fund allocation is very important in order to finance the development of disadvantaged areas in a development area system. The implementation of the Village Fund Allocation is aimed at physical and non-physical programs related to Village development indicators, which include education level, community income level, and health level. One of the rational reasons why there is a need for Village Fund Allocation (ADD) is because the village is positioned as the basis for decentralization. The ADD policy is very relevant to the perspective that places the village as the basis for participation, because the village is directly facing the community and community control is stronger.This study aims to determine the implementation of the Bumdes budget feasibility in accordance with the type of business program, and to determine the implementation of the Bumdes program in managing the budget allocated in the Tarowang sub-district, Jeneponto Regency.This research was obtained from several observations and interviews with related parties, this type of research is descriptive qualitative by selecting several informants. The data source used is the primary data source that is information sourced from direct observation of the research location by observation and interview. While secondary data sources are data sources obtained from documentation or literature studies to supplement primary data. Field research data collection through observation, interviews, and documentation. The results of this study indicate that the implementation of the Bumdes budget suitability in accordance with the type of business program in the Tarowang sub-district of Jeneponto district is considered feasible, but the implementation of the Bumdes program in managing the budget allocated in the Tarowang sub-district is less than optimal because of the lack of capabilities and human resource skills]]>
<![CDATA[The Investment Risk Of Banking Companies on IDX and The Effect Of Good Corporate Governance ]]>
<![CDATA[Chairul Iksan Burhanuddin]]>;
<![CDATA[Muhammad Nur Abdi]]>;
<![CDATA[Amran Amran]]>;
<![CDATA[Burhanuddin Burhanuddin]]>
<![CDATA[ SENTRALISASI Vol. 11 No. 2 (2022): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v11i2.1614
<![CDATA[The goal of this research is to determine how good corporate governance affects investment risk. Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4), and Investment Risk are some of the good corporate governance indicators considered in this study. The multiple linear regression analysis method was applied in this study. The participants in this study are banking businesses that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. Purposive sampling with preset criteria was used in the research sample. The goal of this research is to see if a company's effective corporate governance influences investment risk. The novelty of this research includes the current conditions on every aspect of the tested variables. Research results show that managerial ownership has a negative and insignificant effect on investment risk, Institutional ownership has a negative and insignificant effect on investment risk, The Independent Board of Commissioners has a negative and significant effect on investment risk, and the Audit Committee has a negative effect on investment risk, according to the findings of this study.]]>
<![CDATA[Analisis Kepailitan Perusahaan Yang Tercatat di BEI Sub Sektor Telekomunikasi ]]>
<![CDATA[Muhammad Nur Abdi]]>;
<![CDATA[Agusdiwana Suarni]]>;
<![CDATA[Arvina Arham]]>
<![CDATA[ Jurnal Multidisiplin Madani Vol. 2 No. 6 (2022): June 2022 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/mudima.v2i6.494
<![CDATA[The purpose of this study is to analyze the bankruptcy of companies in the telecommunication sub-sector listed on the IDX for the 2016-2019 period using the Altman ZScore. Quantitative research methods use secondary information. Sources of information from the company's financial statements PT Telekomunikasi Tbk, PT XL Axiata Tbk, & PT Indosat Tbk. Based on the Altman ZScore, five types of ratios are used, namely working capital/complete assets, retained earnings/absolute assets, earnings before interest & taxes/all out assets, market value of equity/book value of debt, & sales/all out assets. With the formula ZScore = 1.2X1 + 1.4X2 + 3.3X3 + 0.6X4 + 0.1X5. The results stated that PT Telekomunikasi Indonesia Tbk was in good health from 2016 to 2019. PTXLAxiataTbk and PTIndosatTbk 2016-2019 were in a bankrupt or unhealthy condition.]]>
<![CDATA[Analisis Kinerja Non-Performing Loan (NPL) Bank Studi Kasus Bank BRI Tbk Cabang X ]]>
<![CDATA[Muhammad Nur Abdi]]>
<![CDATA[ Journal of Research in Business, Economics, and Education Vol. 3 No. 3 (2021): June ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[During the Covid-19 pandemic, it had a huge impact on the economy, especially the banking industry, which has experienced many obstacles in the past two years. Declining economic activity, rising inflation and changes in interest rates have caused banks to be very selective in anticipating and overcoming the surge in the non-performing loan (NPL) ratio. A high NPL is an indicator of a bank's failure to manage its business. The purpose of this study is to analyze the performance of banking NPLs, especially BRI Tbk branch X. The results obtained that the NPL ratio of Bank Rakyat Indonesia Branch X for four years (2016-2019) fluctuated every year, the average percentage of risk level of Bank Rakyat Indonesia branch X was 1.30%. This means that the Non-Performing Loan (NPL) of PT. Bank Rakyat Indonesia branch X for the four-year period (2016-2019) is low, and below the standards set by Bank Indonesia.]]>
<![CDATA[Pelatihan Membuat Dan Mengelola Laporan Keuangan Keluarga Secara Sederhana Di Desa Parang Boddong, Kanreapia Kab. Gowa ]]>
<![CDATA[Muhammad Nur Abdil]]>;
<![CDATA[Amran Amran]]>;
<![CDATA[Chairul Iksan Burhanuddin]]>;
<![CDATA[Rais Dera Pua Rawi]]>
<![CDATA[ Jurnal Pengabdian Dharma Laksana Vol 5, No 1 (2022): JPDL (Jurnal Pengabdian Dharma Laksana) ]]>
Publisher : <![CDATA[LPPM Universitas Pamulang ]]>
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DOI: 10.32493/j.pdl.v5i1.23440
<![CDATA[Kegiatan pengabdian masyarakat ini bertujuan untuk membuat pencatatan sederhana sampai penyusunan laporan keuangan secara manual. Laporan keuangan merupakan hal yang berpengaruh terhadap pegelolaan keuangan keluarga. Kegiatan pengabdian masyarakat ini membahas tentang pembuatan laporan keuangan yang ada di Desa Parang Baddong Kanreapia Kabupaten Gowa. Pencatatan yang dilakukan masih berupa catatan kecil tanpa format tertentu yang tidak akan membantu Keluarga jika ditanya mengenai laporan keuangannya. Kegiatan pengabdian masyarakat ini menggunakan data sekunder yang didapatkan dari Masyarakat sekitar dan berfokus pada edukasi mengenai cara pencatatan sederhana secara manual dari cara menginput data, dan penyusunan laporan keuangan. Adapun beberapa saran yang diberikan untuk menangani masalah yang ada, diantara adalah biasakan dalam melakukan pencatatan keuangan sederhana untuk keluarga sehingga semua pengeluaran dan pendapatan dapat terukur.]]>
