Article Per Year (5 Year)
p-Index From 2020 - 2025
3.452
P-Index
This Author published in this journals
All Journal Hasanuddin Economics and Business Review Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management - Small and Medium Enterprises (SME's) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Journal of Accounting and Finance Management (JAFM) Contemporary Journal on Business and Accounting SWARNA Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) IIJSE Social Sciences Insights Journal Jurnal Ilmiah Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Usman, Asri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
The Role of Management Accounting Systems in Product Quality Control Middin, Muslianti; Ratte, Rosalena Belo; Usman, Asri; Mediaty, Mediaty
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12052

Abstract

In an increasingly competitive business world, companies are required to produce quality products. SAM is a formal system that utilizes information to support various company activities. SAM has four main characteristics: broad coverage, aggregation, integration, and timeliness. Product quality control functions to integrate quality maintenance and development so that production and service are more efficient and satisfy consumers. There are three components of SAM in quality control: quality control objectives, quality feedback, and quality incentives. Companies need to control the products they produce to minimize defects. SAM helps present information on product quality and employee performance, as well as managing data into reports that support managers in decision making.
The Effect of Transfer Pricing and Firm Size on Financial Performance with Liquidity as a Moderating Variable in Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX) Hanif AR, Muh Amir; Usman, Asri; Alimuddin, Alimuddin
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1015

Abstract

Manufacturing companies listed on the Indonesia Stock Exchange (IDX) face challenges in improving financial performance amidst global competition. Transfer pricing is used to optimize profits, while firm size is believed to affect operational stability. This study aims to examine the impact of transfer pricing and firm size on financial performance, with liquidity as a moderating variable. The research utilizes secondary data from financial statements for the 2021-2023 peri-od. The analysis method employed is Moderated Regression Analysis (MRA) to evaluate direct effects and the interaction of the moderating variable. The results show that transfer pricing has a positive and significant impact on financial performance, while firm size does not significantly influence it. Additionally, liquidity does not moderate the relationship between independent var-iables and financial performance. This study highlights the importance of transfer pricing as a fi-nancial efficiency strategy without reliance on liquidity as a moderating factor.
A Systematic Literature Review: The Role of Supply Chain Management in Enhancing Corporate Operational Performance Rusli, Urisnawati; Masnia, Masnia; Usman, Asri; Mediaty, Mediaty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5981

Abstract

In a company, operational performance must be achieved to fulfill the company's strategy. The main objective of this systematic literature review is to explore and identify the role of Supply Chain Management (SCM) in enhancing the operational performance of companies by providing an overview of SCM across various organizations. The research methodology involves analyzing scientific articles based on the criteria of selecting articles published within the time frame of 2019-2024 from journals in quartiles (Q1, Q2, Q3, and Q4). Utilizing the Watase Uake Prisma tool, 24 selected articles were produced. The results affirm that SCM plays a vital role in improving the operational performance of companies. The novelty of this article lies in its comprehensive approach to analyzing the role of SCM across different types of companies. Additionally, the authors integrate existing literature findings to identify the most commonly applied SCM strategies or practices. Overall, this research highlights the importance of effective SCM strategies and practices in enhancing operational efficiency, as well as identifying the challenges faced by companies in implementing SCM.
Analisis Dampak Implementasi AI Dalam Proses Pengambilan Keputusan Manajerial Terhadap Etika Bisnis dan Keberlanjutan Organisasi: A Systematic Literature Review Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Usman, Asri; Mediaty, Mediaty
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.v9i1.2525

Abstract

This study systematically examines the impact of artificial intelligence (AI) implementation on managerial decision-making and its implications for business ethics and organizational sustainability. Using a Systematic Literature Review (SLR) methodology, this study identifies key trends from studies published between 2021 and 2024. Key findings suggest that AI implementation has the potential to improve operational efficiency and innovation but also brings significant ethical challenges, particularly related to algorithmic bias and lack of transparency. Ethical awareness among managers plays a crucial role in ensuring the fair and responsible use of AI. This study highlights the importance of integrating ethical considerations into AI implementation strategies to support organizational sustainability. In conclusion, while AI can accelerate the achievement of sustainability goals, its successful adoption is highly dependent on decision-makers' adequate understanding and application of ethics.
Transfer Pricing and Its Relationship with Effective Tax Rate, Profitability, and Foreign Ownership Indrawaty, Runy Rusdyantinah; Usman, Asri; Alimuddin, Alimuddin
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.5133

Abstract

This study aims to investigate the influence of effective tax rate and profitability on transfer pricing moderated by foreign ownership of consumer non-cyclical enterprises listed on the Indonesia Stock Exchange. Transfer pricing has become an intriguing subject due to firms' desire to reduce tax expenses to generate higher profits. The hypothesis was tested using Moderated Regression Analysis (MRA), which found that the effective tax rate has no significant effect on transfer pricing, however, profitability influences companies' decision to perform transfer pricing. It has been proved that foreign ownership has a moderating effect on the effective tax rate, profitability, and the transfer pricing interaction.
Pengaruh Likuiditas, Aktivitas, dan Firm Size Terhadap Profitabilitas dengan Leverage Sebagai Variabel Intervening Alimuddin, Alimuddin; Usman, Asri; Prabowo, Odi
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7689

Abstract

This study aims to analyse the effect of liquidity, activity, and company size on profitability with leverage as an intervening variable in telecommunications companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with a purposive sampling method, where 10 telecommunications companies that are consistently listed during the 2019-2023 period and have complete data are sampled. The results of the analysis show that partially, liquidity (CR) has a probability value of 0,919 (p> 0.05), activity (TATO) of 0,9754 (p> 0.05), and firm size of 0,2927 (p> 0.05), which means that all three have no significant effect on profitability (NPM). In contrast, leverage (DAR) has a significant negative effect on profitability, with a probability value of 0,0000 and a t-statistic of -4,6409. In testing the leverage variable as dependent, CR has a p-value of 0,3782 (not significant), TATO shows a significant negative effect with a p-value of 0,0005 and a t-statistic of -3,7503, while firm size shows a significant positive effect with a p-value of 0.0000 and a t-statistic of 6.8866. Sobel test is conducted to determine the indirect effect. The results show that liquidity has no significant effect on profitability through leverage, with a t-value of 0.8739 < 2.0117. Activity (TATO) is proven to have a significant positive effect on profitability through leverage, because the t value is 2.9170 > 2.0117. Meanwhile, firm size also shows a significant indirect effect on profitability through leverage, but with a negative direction, indicated by a t value of -3.8486 < -2.0117.
Profit Shifting Through Transfer Pricing: A Systematic Review on Its Influence on Corporate Tax Aggressiveness Mediaty, Mediaty; Usman, Asri; Ashar, Muhammad; Fitriani, Fitriani
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1962

Abstract

This article presents a systematic review of profit shifting practices through transfer pricing mechanisms and their impact on corporate tax aggressiveness. Transfer pricing, which involves setting prices for transactions between companies within a multinational business group, is often used to shift profits from high-tax jurisdictions to low-tax jurisdictions. This study uses the Systematic Literature Review (SLR) methodology. The results show that common strategies used include price manipulation of intangible assets, utilization of tax havens, thin capitalization, and price engineering of goods and services between group entities. Weak and non-standardized transfer pricing policies encourage increased corporate tax aggressiveness, especially in jurisdictions with limited fiscal oversight. On the other hand, the effectiveness of tax authorities in controlling profit shifting practices is greatly influenced by institutional capacity, cross-country data transparency, and international tax policy harmonization. These findings emphasize the importance of reforming global tax policies that are fairer, more transparent, and more integrated. This study is expected to provide theoretical and practical contributions for policymakers in formulating effective transfer pricing regulations to combat tax avoidance by multinational companies.
The Role of Integrating Strategic Management Accounting with Big Data and Artificial Intelligence in Enhancing Financial Analysis and Decision-Making Alimuddin, Alimuddin; Usman, Asri; Abbas, Aulia Thalita Sada; Fadila, Nuriya
Journal of Comprehensive Science Vol. 4 No. 7 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i7.3380

Abstract

This study aims to systematically analyze the crucial role of integrating Strategic Management Accounting with Big Data and Artificial Intelligence (AI) in enhancing financial analysis capabilities and the effectiveness of strategic decision-making. Using the Systematic Literature Review (SLR) approach, this study synthesizes the findings of 29 relevant scientific articles indexed in the Scopus database from 2014 to 2024, identified through the keywords "strategic management accounting, big data, and artificial intelligence." The results of the analysis demonstrate that this integration fundamentally transforms financial analysis, making it more predictive, accurate, and real-time, while also accelerating and improving the quality of data-driven decision-making. Moreover, these findings reveal a shift in the role of accountants from operational functions to strategic advisors, necessitating proficiency in analytical skills and technological literacy. It can be concluded that the synergy between strategic management accounting, Big Data, and AI serves as a key driver of competitive advantage. However, its success is highly dependent on the organization's ability to address challenges such as skills gaps, ethical risks, and the critical importance of implementing robust information technology governance as an essential mediating factor.
Penerapan Sistem Akuntansi Manajemen Terhadap Keputusan Strategis Dalam Perusahaan Kopi di Kota Makassar Alimuddin, Alimuddin; Usman, Asri; Sofyan, Diva Rayhanun Raya; Sulkarnaen, Fauziah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1523

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi manajemen (SAM) dalam perusahaan kedai kopi di Kota Makassar dan mengevaluasi dampaknya terhadap pengambilan keputusan strategis. Fokus utama diarahkan pada bagaimana SAM mendukung proses perencanaan anggaran, pengendalian biaya, dan pengembangan produk dalam menghadapi dinamika industri yang kompetitif. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kualitatif melalui metode studi pustaka. Data dikumpulkan dari berbagai literatur akademik dan jurnal ilmiah yang relevan dengan topik SAM, UMKM, dan industri kopi. Literatur yang dipilih mencakup studi kasus lokal dan nasional untuk memberikan pemahaman komprehensif terhadap konteks penelitian. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa penerapan SAM yang efektif, seperti penggunaan aplikasi akuntansi digital dan pemanfaatan standar akuntansi keuangan yang sesuai, dapat meningkatkan efisiensi operasional dan mendukung pengambilan keputusan strategis yang berbasis data. Meski demikian, tantangan seperti keterbatasan sumber daya manusia dan kurangnya pemahaman terhadap teknologi akuntansi masih menjadi kendala utama di lapangan. Implikasi: Penelitian ini menyarankan perlunya pelatihan intensif bagi karyawan dan peningkatan adopsi teknologi akuntansi digital guna meningkatkan kualitas informasi yang digunakan dalam pengambilan keputusan strategis. Implikasi ini penting untuk mendorong keberlanjutan bisnis dan daya saing UMKM kedai kopi di Kota Makassar.
Bibliometric analysis of performance assessment research trends in Asia Alimunddin, Alimunddin; Usman, Asri; Safitri, Ela; Kusniawati, Kusniawati
Social Sciences Insights Journal Vol. 3 No. 2 (2025): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/ej2kw020

Abstract

This study aims to map research trends on performance assessment in the Asian region through a bibliometric approach to scientific publications indexed in the Scopus database during the period 2014–2024. From the results of a systematic selection of 29 open-access articles, a productivity pattern was found that was highly concentrated in 13 major countries, namely China, India, Japan, South Korea, and Indonesia, which consistently contributed more than 85% of publications. This finding suggests a strong correlation between the ratio of R&D investment to GDP and the output and impact of scientific journals. The average annual publication growth of 16–17% reflects the increasing attention to the issue of performance evaluation as a tool for organizational accountability and effectiveness. This study provides important implications for efforts to strengthen national research capacity, develop regional collaborations, and develop a more inclusive and evidence-based research agenda. Limitations of this study include the limited data coverage of open-access articles in Scopus and the absence of a qualitative approach to the social impact of research. Further research is recommended to expand data sources and incorporate mixed approaches to gain a more comprehensive understanding of the dynamics of performance assessment research in Asia.
Co-Authors Abbas, Aulia Thalita Sada Adys, Himaya Alimunddin, Alimunddin Amalia, Lestari Rezki Nurul ARIFUDDIN Ashar, Muhammad Ernawaty Usman Evrilyan, Dwi Fadila, Nuriya Farafika, Nur Fathiha, Ananda Ulvira Febuh, Alimuddin Femmy, Irensa Fitriani Fitriani Hanif AR, Muh Amir Ilham Ilham Indrawaty, Runy Rusdyantinah Insirat, Mutahira Nur Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Kusniawati, Kusniawati Masnia Masnia, Masnia Mediaty Middin, Muslianti Mudasir, Allfina Muhdsan, Mudhi'ah Mustari, Bakhtiar Nadhifa, Nisrinatul Nadila, Nadila Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurul Amalia, Lestari Rezki Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Pitria, Ni Gusti Ayu Prabowo, Odi Pratiwi, Dwi Dian Ratna Ayu Damayanti Ratte, Rosalena Belo Rusli, Urisnawati Safitri, Ela Sandy, Khairum Nadila Shavira Zalshabila Sobarsyah, Muh Sofyan, Diva Rayhanun Raya Sugianto Sugianto Sulkarnaen, Fauziah Syahfir, Hasri Ainun Wijayanti, Winola Yanti, Olyvia Melky Yusuf, Muh. Silmi Kaffah