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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Dharma Andalas Management Studies and Entrepreneurship Journal (MSEJ) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Bahari, Asniati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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Analisis Determinan Dan Anteseden Penggunaan Quick Response Indonesian Standard (QRIS) Pada Pembayaran Digital Saputra, Yd Ferdian Eka; Bahari, Asniati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4428

Abstract

Perkembangan teknologi telah menghadirkan berbagai kemudahan, termasuk dalam lingkungan bisnis. Salah satu kontribusinya adalah hadirnya metode pembayaran non tunai menggunakan kode QR. Pemerintah Indonesia bekerjasama dengan bank dan penyedia jasa sistem pembayaran telah membuat standar pembayaran kode QR yang disebut QRIS. Pemberlakuan QRIS ini juga merupakan salah satu upaya percepatan digitalisasi sistem pembayaran di Indonesia. Keberhasilan adopsi QRIS ini sangat bergantung pada kesiapan pengguna untuk menerima sistem baru yang tercermin dalam niat perilaku pengguna. Salah satu teori yang dapat menjelaskan tentang niat perilaku pengguna adalah Mobile Technology Acceptance Model. Tujuan penelitian ini adalah untuk menganalisis determinan dan anteseden penggunaan QRIS pada pembayaran digital. Penelitian ini menggunakan metode pengumpulan data melalui kuesioner secara insidental yang melibatkan 94 responden. Penelitian menggunakan uji Structural Equation Modeling (SEM) untuk pengujian hipotesis. Hasil penelitian menunjukkan bahwa mobile ease of use, trust, dan anxiety memiliki pengaruh yang signifikan terhadap behavioral intention pengguna QRIS. Sementara itu mobile usefulness, optimism, dan personal innovativeness tidak berpengaruh signifikan terhadap behavioral intention pengguna QRIS.
Peranan Mahasiswa Dalam Mendukung Praktik Keberlanjutan Pada Perguruan Tinggi Fatika, Celsi Sahda; Bahari, Asniati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11654

Abstract

Perkembangan saat ini menuntut perhatian yang lebih besar terhadap isu ekonomi, sosial dan lingkungan, mengingat pentingnya menjaga keseimbangan di antara ketiganya. Dalam rangka mencapai Agenda SDGs 2030, peran aktif dari berbagai pihak, termasuk perguruan tinggi, sangatlah penting. Implementasi keberlanjutan membutuhkan perubahan sikap dan perilaku dari setiap individu di perguruan tinggi, termasuk mahasiswa. Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa terhadap implementasi pembangunan berkelanjutan di perguruan tinggi dan untuk mengetahui peran mahasiswa dalam upaya implementasi pembangunan berkelanjutan sehingga menjadi bahan evaluasi dalam mewujudkan kampus yang berkelanjutan. Penelitian dilakukan dengan menggunakan metode kuantitatif deskriptif dengan menyebarkan kuesioner. Sampel diperoleh dengan menggunakan teknik probability sampling dengan jumlah sampel sebanyak 449 responden yang berasal dari perguruan tinggi negeri di Kota Padang. Hasil penelitian menunjukkan bahwa berdasarkan persepsi mahasiswa, implementasi pembangunan berkelanjutan di perguruan tinggi berada pada tahap tinggi. Selain itu, peran mahasiswa terhadap upaya-upaya keberlanjutan juga berada pada tahap tinggi. Secara keseluruhan, upaya perguruan tinggi dalam mengimplementasikan pembangunan berkelanjutan sudah baik, namun komunikasi antara perguruan tinggi dengan mahasiswa masih perlu ditingkatkan, sehingga dapat meningkatkan pengetahuan mahasiswa tentang keberlanjutan.
Pengaruh Strategi Bisnis dan Kinerja ESG terhadap Potensi Financial Distress pada Perusahaan di Negara-Negara ASEAN Luthan, Elvira; Irfan, Muhammad; Bahari, Asniati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2488

Abstract

The objective of this study is to examine the impact of business strategy and ESG performance on the potential for financial distress among companies in ASEAN. The study population consists of all companies listed on ASEAN stock exchanges during the period 2016-2023. The sample data was collected using the purposive sampling technique and resulted in 1,977 sample data. The data used in this study was obtained from the Thomson Reuters database. The data were analyzed using the unbalanced panel data regression method using STATA software version 17. The results indicated that business strategy had no significant impact on the potential for companies to experience financial distress. Conversely, ESG performance had a positive and significant impact on the potential for companies to experience financial distress. Efforts to improve ESG performance have a major influence on company performance, because these efforts require large costs while support from stakeholders for ESG practices is still relatively small. Therefore, for the development of this study, it is suggested that future research can conduct research with a qualitative approach that explores the perspectives of various stakeholders regarding ESG practices implemented by the company. By involving the views and insights of these stakeholders, the research will have higher validity and accuracy, and provide a more comprehensive understanding.  
Perbandingan Biaya Produksi Tepung Dadih Susu Kerbau dan Susu Sapi: Implikasinya Terhadap Strategi Penetapan Harga Helmizar, Helmizar; Bahari, Asniati; Syukri, Daimon; Yuniritha, Eva; Usman, Robby; Rusdi, Faza Yazira; Sakinah, Restu; Olivia, Adinda; Humaira, Bunga Permata; Saputri, Hendryanti Gita
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 27 No 1 (2025): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v27i1.1714

Abstract

Abstract This research examines the comparison of production costs in setting the selling price of buffalo milk curd flour with cow milk curd flour using the full costing method. The problem is that the production cost for buffalo milk dadih flour and cow milk dadih flour products is not yet known. The purpose of this research is to determine the comparative analysis of the production cost of buffalo milk dadih flour and cow milk dadih flour using the full costing method in setting their selling prices. The method used in this research is descriptive quantitative using primary data sources. The research results show that the calculation of production costs using the full costing method for buffalo milk curd flour is higher compared to cow milk curd flour. So, the production of cow's milk dadih flour is more profitable compared to buffalo's milk dadih flour. This research shows that understanding the comparison of production costs can help producers determine more profitable pricing strategies, focusing on the production of cow's milk curd flour, which has lower costs Abstrak Penelitian ini bertujuan untuk mengkaji mengenai perbandingan harga pokok produksi dalam penetapan harga jual tepung dadih susu kerbau dengan tepung dadih susu sapi menggunakan metode full costing. Permasalahannya yaitu belum diketahuinya harga pokok produksi untuk produk tepung dadih susu kerbau dan tepung dadih susu sapi. Tujuan penelitian ini yaitu untuk mengetahui bagaimana analisis perbandingan harga pokok produksi tepung dadih susu kerbau dan tepung dadih susu sapi dengan menggunakan metode full costing dalam penetapan harga jualnya. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan menggunakan sumber data primer. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi dengan menggunakan metode full costing antara tepung dadih susu kerbau lebih tinggi dibandingkan dengan tepung dadih susu sapi. Jadi, produksi tepung dadih susu sapi lebih menguntungkan dibandingkan dengan tepung dadih susu kerbau. Penelitian ini menunjukkan bahwa pemahaman mengenai perbandingan harga pokok produksi dapat membantu produsen dalam menentukan strategi harga yang lebih menguntungkan, dengan fokus pada produksi tepung dadih susu sapi yang memiliki biaya lebih rendah.
FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIA Rahman, Khalilul; Bahari, Asniati
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.19741

Abstract

This study aims to provide empirical evidence on the impact of corporate social responsibility, corporate governance, sales growth, and corporate size on corporate resilience. The purposive sampling technique obtained a sample of 44 companies registered in IDX80 as of February 2020. This study uses corporate quantitative methods with secondary data from sustainability reports and annual reports published by each corporate through the website www.idx.co.id or its official website. Data analysis in this study uses multiple linear regression analysis with IBM SPSS 25 software. The findings of this study are that partially, CSR on the topic of Environment has no significant effect on corporate resilience, but the topic of Economics and Social affect corporate resilience significantly. Corporate governance on the board of commissioners and directors has no significant effect on corporate resilience, but the board of audit committee significantly affects corporate resilience. Sales growth and corporate size significantly affect the corporate’s resilience. Then, CSR, corporate governance, sales growth, and corporate size significantly affect the corporate’s resilience.
Pengembangan Agrowisata Kampung Tapi Menuju Ekonomi Keberlanjutan Di Nagari Kamang Tangah Anam Suku, Agam Bahari, Asniati; Gusmini; Luthan, Elvira; Novfirman; Ona Guserike Afner, Synthia; Esti Rahmaningsih, Dwi
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2025): Mei
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i2.168

Abstract

This service program aims to develop Kampung Tapi as an agro-tourism village based on sustainable integrated farming. Kampung Tapi has great potential with fertile agricultural land, biodiversity, and rich local culture. However, the local community faces various challenges, such as unproductive yard land, limited skills in marketing products, and high dependence on the traditional agricultural sector. To address these issues, this program uses a participatory approach method through site surveys, socialization, training, mentoring, and periodic evaluation. The training provided includes integrated agricultural management techniques based on zero waste, making organic fertilizer from agricultural waste, and digital marketing through packaging and social media. This activity actively involves the Dasawisma group to ensure that the training material is not only understood, but can also be applied in daily life. It is hoped that through this service program, a significant increase in the technical, managerial, and marketing skills of the Dasawisma group and also the community of Kampung Tapi will be achieved. In addition, the active participation of the community in the management of local products becomes the main attraction of Kampung Tapi agrotourism, expanding the marketing network, and increasing income. This program not only provides economic benefits to the community, but also contributes to environmental sustainability and the development of Kampung Tapi as a leading agro-tourism destination. With the synergy between the agriculture and tourism sectors, Kampung Tapi is expected to become a model of a sustainable and inspiring agritourism village
The Influence Of Digital Financial Literacy On Financial Well-Being With Financial Behavior As A Moderation Variable: Communities In West Sumatra Aulia, Amalda; Rahayu, Rita; Bahari, Asniati
Jurnal Akuntansi Vol. 13 No. 2 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.2.141-149

Abstract

This study aims to determine the relationship between digital financial literacy and financial well-being, and financial behavior moderates the relationship between the two. Digital financial literacy is a combined concept between financial literacy and digital aspects. Financial well-being is considered a benchmark or a person's level of satisfaction with his financial status, which can be seen from the amount and quantity. The data obtained were 215 respondents spread throughout the West Sumatra region. Data collection uses a questionnaire distributed via Google Forms on several social media applications. The approach in this study is quantitative, and the design of this study is hypothesis testing which aims to examine the effect of each variable. The study results show a significant influence between digital financial literacy and financial well-being, and financial behavior significantly moderates the relationship between digital financial literacy and the financial well-being of people in West Sumatra.
Co-Authors Aulia, Amalda Daimon Syukri Elvira Luthan Esti Rahmaningsih, Dwi Eva Yuniritha, Eva Fatika, Celsi Sahda Gusmini Helmizar Humaira, Bunga Permata Muhammad Irfan Novfirman Olivia, Adinda Ona Guserike Afner, Synthia Rahayu, Rita Rahman, Khalilul Rusdi, Faza Yazira Sakinah, Restu Saputra, Yd Ferdian Eka Saputri, Hendryanti Gita Usman, Robby