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All Journal Hasanuddin Economics and Business Review AFEBI Economic and Finance Review AFEBI Accounting Review Accounting Profession Journal (APAJI) MANDAR: Management Development and Applied Research Journal Jurnal Ekonomi Formosa Journal of Multidisciplinary Research (FJMR) JRABA Inclusive Society and Sustainability Studies (ISSUES) Indonesian Journal of Applied and Industrial Sciences (ESA) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Contemporary Journal of Applied Sciences (CJAS) Indonesian Journal of Economic & Management Sciences (IJEMS) JER E-Jurnal Akuntansi
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The Effect of News Announcements on the Volatility of Share Prices of PT. Bank Syariah Indonesia Tbk Alamsyah, Muhammad Fajar; Asri, Wenny Nadya; Intani, Fitria; Sofia; Jumadi, Sri Wahyuni; Habbe, Abdul Hamid; Mediaty
AFEBI Economic and Finance Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study analyzes the effect of news announcement on stock price volatility of PT Bank Syariah Indonesia Tbk (BSI). Using a quantitative approach, historical data of BSI stock prices and relevant news announcements were collected for the study period. Through regression analysis, this study found a significant influence between news announcements and BSI stock price volatility. News announcements containing important information about a company's performance or management changes can lead to significant stock price fluctuations. These results provide insights for investors and market participants in managing risks and making appropriate investment decisions. The practical implication is the importance of paying attention to recent news announcements for risk management. Further studies could involve other factors that affect BSI's share price volatility and look at the long-term impact of news announcements on overall company performance.
BEHAVIORAL ACCOUNTING: THE BEHAVIORAL IMPACT OF FISHERIES SOCIAL ASSISTANCE RECIPIENTS OF ARU ISLANDS REGENCY WITH A PLANNED BEHAVIOR THEORY APPROACH Warkula, Yohanes Zefnath; Mediaty; T. Pontoh, Grace
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.44327

Abstract

This study aims to determine how the impact of accounting behavior related to financial attitudes, financial literacy, and financial experience of recipients of fisheries social assistance funds of the Aru Islands Regency Government using the Theory of Planned Behavior (TPB) on fishermen groups. The method in this study is qualitative descriptive research with a phenomenological approach, the approach in this study using phenomenological methods is trying to understand the meaning of various events and human interactions in certain situations. The results of this study suggest that financial attitudes, literature, and experience can be the drivers of financial behavior in Planned Behavior Theory (TPB) is a continuation of the theory of reasoned action required by the limitations of the original model of behavior in which limited humans will control financial behavior. The contribution of good research to the Theory of Planning Behavior (TPB) is to develop attitudes, literacy, and experience in managing the finances of fisheries social assistance funds by fishermen groups of the Aru Islands Regency Government so that the reporting of social assistance fund accountability has value and is systematized by the nature of the accountability report of the Aru Islands Regency Government.
A Systematic Literature Review: Determinants of User Interest in Digital Payment Services: Trends and Causes Indrijawati, Aini; Mediaty; Arham; Damayanti, Sri; Wahid, Muhammad Zulfadli
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1011

Abstract

This study aims to analyze the trends in digital payment usage, the key factors influencing adoption, and the roles of Perceived Usefulness and Perceived Ease of Use in driving user interest. A systematic literature review approach was employed, analyzing scholarly articles from the past decade (2014–2024), focusing on technological, behavioral, cultural, and regulatory aspects influencing digital payment adoption. The findings reveal that digital payment adoption has proliferated and is driven by technological advancements such as blockchain, regulatory support, and economic incentives. Perceived Usefulness emerges as a primary factor, offering benefits such as efficiency, cost savings, and enhanced financial inclusion. Meanwhile, Perceived Ease of Use, including intuitive interfaces and AI-based support, strengthens user engagement. This study highlights the importance of user-friendly and locally adaptive service designs. Practically, the findings provide strategic guidance for service providers and policymakers to prioritize intuitive designs, robust security frameworks, and digital literacy programs to foster the development of an inclusive and sustainable digital payment ecosystem.
Analisis Perceived Ease of Use dan Perceived Usefulness Terhadap Actual System Use Aplikasi SAKTI Mediaty; Damayanti, Ratna Ayu; Harsudi, Hidayat; Ramadany, Riska Nur Indah; Aisyah, Andi
MANDAR: Management Development and Applied Research Journal Vol 7 No 1 (2024): Vol 07, No 01 (2024): December (2024)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v7i1.4431

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perceived ease of use dan perceived usefulness terhadap actual system use aplikasi SAKTI di Direktorat Jenderal Perkeretaapian Kementerian Perhubungan. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik pengumpulan data melalui kuesioner. Analisis data menggunakan aplikasi smartPLS 4.0. Hasil penelitian menunjukkan bahwa perceived ease of use dan perceived usefulness memiliki pengaruh positif dan signifikan terhadap actual system use. Temuan ini mengindikasikan bahwa persepsi dari pengguna yang menganggap bahwa aplikasi SAKTI mempermudah dalam menyelesaikan pekerjaan sehingga mempengaruhi penggunaan aktual aplikasi. Persepsi dari pengguna yang menganggap bahwa aplikasi SAKTI sangat berguna dalam meningkatkan kinerja dapat mempengaruhi Keputusan dalam penggunaan aplikasi SAKTI dalam menyelesaikan pekerjaan
TIME DRIVEN ACTIVITY-BASED COSTIN IN HEALTH SECTOR Mediaty; Asri Usman; Ririn Akhriani; Elwiyani Army
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.122

Abstract

This study aims to determine the use of TDABC in formulating health costs and the effect of cost management using TDABC on the health sector. The results of the study are that cost determination with the ABC method is difficult to implement by many organizations because of the high costs that must be incurred for interviews and surveys, the use of subjective and expensive time allocations to validate, and the difficulty of maintaining and updating models. While TDABC only requires estimation of two parameters. Daycoaches can account for complex activities and processes and provide more accurate cost information using time constraints and cost drivers. Therefore, processes with high cost and high variability can be identified and improved. The study concluded that TDABC can provide an accurate assessment of resource consumption and identify potential areas to improve efficiency. TDABC can be used as a strategic decision-making tool regarding the design of more effective treatment lines and thus contribute to cost measurement. The research method used is systematic literature review using PRISMA approach.
BUSINESS STRATEGY AND FINANCIAL PERFORMANCE AS MEDIATION VARIABLES IN THE RELATIONSHIP OF CORPORATE GOVERNANCE TO EARNING QUALITY OF PUBLIC COMPANIES IN ASEAN Molina; Mediaty; Asri Usman; Bambang Subiyanto; Median Wilestari
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

This study aimed to analyze the effect of corporate governance mechanisms on earnings quality with business strategy and financial performance as mediating variables. The analysis was carried out using the SEM-Warp PLS 7.0 application with two relationship models; direct and mediation. The first test analyzes the direct effect of corporate governance mechanisms on earnings quality. The corporate governance mechanism is measured by four proxies (number of commissioners, percentage of independent commissioners, percentage of audit committees with financial or accounting education background, and percentage of public ownership); and earnings quality as measured by four proxies (persistence, predictability, variability, and smoothness). The mediating effect of business strategy and financial performance is measured by proxy of intangible asset value and ROA analyzed through the indirect model. The results obtained in this study are different from result of previous studies that show corporate governance mechanisms in public companies in ASEAN have a negative effect on earnings quality. However, business strategy and financial performance partially mediate (competitive mediation) to function as a suppressive or substitute effect. This explain why the overall effect of corporate governance mechanisms on public companies in the ASEAN region has been significantly practised in many previous studies.
Kepemimpinan dan Motivasi: Kunci Kinerja Pegawai di Wilayah Pelayanan Publik Rasyid, Rahmat; Mediaty; Sari Dewi, Andi Ratna; Siagian, Ardiles Ferry
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh kepemimpinan, motivasi dan disiplin kerja terhadap kinerja karyawan di kantor Kabupaten Bontoharu, Kabupaten Kepulauan Selayar, dimana penelitian ini menggunakan metode kuantitatif dengan sampel 35 karyawan dengan metode analisis regresi ganda dengan bantuan aplikasi SPSS versi 25. Temuan penelitian ini menunjukkan bahwa sebagian kepemimpinan dan motivasi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, sedangkan sebagian disiplin kerja tidak memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Namun, secara bersamaan kepemimpinan, motivasi dan disiplin kerja memiliki efek positif dan signifikan terhadap kinerja karyawan di kantor Kecamatan Bontoharu, Kabupaten Kepulauan Selayar.
ANALISIS KINERJA SEKTOR PARIWISATA TERHADAP PENERIMAAN DAERAH Mediaty; Alam, Salahuddin; Kaimuddin, Kadriyana
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Tujuan dari penelitian ini adalah untuk menentukan bagaimana jumlah hotel mempengaruhi pendapatan daerah Distrik Soppeng, serta bagaimana jumlah restoran dan kafe mempengaruhi pendapatan daerah kabupaten, berapa banyak tempat wisata yang mempengaruhi pendapatan daerah kabupaten, dan berapa banyak pengunjung yang mempengaruhi pendapatan kabupaten. Dari Kabupaten Soppeng aslinya. Populasi penelitian ini adalah seluruh Badan Statistik Kabupaten Soppeng, dan teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive Sampling, yang didasarkan pada kriteria tertentu sesuai dengan tujuan penelitian. Penelitian ini dilakukan di Badan Pusat Statistik Kabupaten Soppeng yang berlokasi di Jalan Salotungo, Kabupaten Soppeng. Dengan demikian, Statistik Pendapatan Sendiri Daerah Badan Pusat Statistik Kabupaten Soppeng 2018–2020 yang berkaitan dengan Sektor Pariwisata menjadi sampel penelitian. Analisis regresi linier berlipat ganda digunakan untuk memastikan dampak sektor pariwisata terhadap pendapatan daerah (PAD) di Kabupaten Soppeng. Kesimpulan berikut dicapai berdasarkan temuan investigasi dan pengujian hipotesis dalam uraian yang disebutkan sebelumnya: Jumlah hotel berdampak positif dan besar terhadap Pendapatan Daerah (PAD) Kabupaten Soppeng, sedangkan jumlah restoran dan kafe berdampak positif dan besar terhadap Pendapatan Asli Daerah (PAD) Kabupaten. Di Soppeng, banyaknya tempat wisata berdampak positif dan patut diperhatikan terhadap pendapatan daerah (PAD) Kabupaten Soppeng. Demikian pula jumlah pengunjung berdampak positif dan patut diperhatikan terhadap PAD Kabupaten Soppeng.
Applying Balanced Scorecard in Evaluating Performance: Evidence from a Food Retailer Mediaty; Habbe, Abd. Hamid; Zahra, Fatimah; Aisyah, Sitti; Husaini, Sri Mutiah; Ahmad, Bashiruddin
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6415

Abstract

Measuring employee performance through a balanced scorecard is crucial for providing a comprehensive view of an organization's effectiveness and strategic alignment. The Balanced Scorecard (BSC) is considered an instrument that can be used to effectively measure employee performance over a specific period of time. Performance appraisal not only helps companies determine the potential for human resource development but also improves employee motivation and productivity. Therefore, this study aims to empirically test and analyze employee performance measurement based on the balanced scorecard at the PHD Makassar Store. This study is a quantitative study. The population used is all employees of the PHD Makassar Store, with a sample size of 33 using the non-probability sampling method. The results of the study indicate that job satisfaction and employee turnover variables do not affect human resource performance at the PHD Bawakareng Store. Inversely, employee training and employee productivity variables affect human resource performance. This indicates that the comparison between employee input and output is running well.
The Role of Financial Literacy and Beliefs in Investment Decision Making Mediaty; Habbe, Abdul Hamid; PRATIWI, RIZKY INMAS; Batara, Angela; Irfan, Lidya Pratiwi; Azizah, Nur
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6422

Abstract

Distinct from prior work that emphasises either financial literacy alone or broad student populations, this paper jointly examines financial literacy and financial self-efficacy as drivers of investment decision-making among accounting students a cohort of prospective finance professionals within Indonesia’s evolving OJK-led financial inclusion and investor-education ecosystem. A cross-sectional survey of 50 active undergraduate and postgraduate accounting students from Hasanuddin University and Universitas Muslim Indonesia in Makassar (tertiary education sector; accounting programmes) was analysed using PLS-SEM (SmartPLS 3.3.9, bootstrapping). Results indicate a positive, significant effect of financial literacy on investment decisions (β = 0.741, p = 0.001), while financial self-efficacy is negative and non-significant (β = −0.113, p = 0.563), with the model explaining 41.7% of variance (R² = 0.417). The evidence suggests that knowledge-based competence, rather than confidence alone, underpins higher-quality investment choices in this context. A policy-ready implication follows: curriculum-embedded financial education with supervised practice (campus investment clinics co-run with IDX–OJK partners and broker-dealers) is likely to outperform confidence-building campaigns delivered in isolation. By offering Indonesia-specific, management- and policy-relevant evidence on decision quality in an emerging-market setting, the manuscript contributes to debates at the intersection of behavioural finance, education, and economic management germane to HEBR’s readership.
Co-Authors Abd. Hamid Habbe, Abd. Hamid ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Abdul Wahid Afandi Ahmad, Bashiruddin Aisyah, Andi Alam, Salahuddin Alamsyah, Muhammad Fajar Alifa, Sarah Alimuddin Andi, K. Petta Lolo, Arjuni Andi, Maulana K. Arham Asri Usman Asri, Wenny Nadya Bambang Subiyanto Batara, Angela Damara, Mochamad Rizky Detri Heri Gemita Diza Kurnianty Jamal Elwiyani Army Endang Tri Pratiwi Fitriani Fratiwi, Sri Ayu Hamid Habbe Harsudi, Hidayat Hery Widijanto Husaini, Sri Mutiah Indrijawati, Aini Intani, Fitria Irfan, Lidya Pratiwi Jamaluddin Kaimuddin, Kadriyana Mahyuddin, Nurul Izzah Mallisa, Amalia Indah Pratama Median Wilestari Minggu, Ayu Rinathi Molina Muhammad Afdhal Usman Nur Azizah Nur Huzaemah Nur'Illiyyien Nurfaiqah Yunus Nurwijayanti Pakulla’, Heriani Pontoh, Grace T PRATIWI, RIZKY INMAS Putri Ramadhani Rahmat Rasyid Ramadany, Riska Nur Indah Ratna Ayu Damayanti Ririn Akhriani Rosmayanti Sakinah, Andi Nur Sari Dewi, Andi Ratna Siagian, Ardiles Ferry Sitti Aisyah Sofia Sri Wahyuni Jumadi Sundari, Sri T. Pontoh, Grace Tikupasang, Medyoto Wahid, Muhammad Zulfadli Warkula, Yohanes Zefnath YUNUS