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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
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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

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Enhancing Government Accountability through Responsibility Accounting: A Systematic Literature Review Mediaty, Mediaty; Usman, Asri; Yusuf, Muh. Silmi Kaffah; Sandy, Khairum Nadila
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1790

Abstract

Responsibility accounting plays a key role in enhancing government accountability, especially in the management of public funds. This study aims to explore the implementation of responsibility accounting in the public sector and identify the mechanisms and challenges involved in enhancing accountability in government institutions. Through a systematic literature review, this study identifies that clear budget allocation, transparent financial reporting, and effective auditing are key mechanisms that support government accountability. However, significant challenges, such as inconsistencies in budget allocation, data limitations, and lack of adequate technological infrastructure, hinder the optimal implementation of responsibility accounting. Additionally, information technology and data-driven management systems play a crucial role in enhancing the effectiveness of budget oversight and preventing the misuse of public funds. Overall, although responsibility accounting has excellent potential, existing challenges need to be addressed through capacity and infrastructure development, as well as policy reforms, to achieve a more efficient and transparent accounting system in the public sector.
VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING Sugianto, Sugianto; Usman, Ernawaty; Usman, Asri; Adys, Himaya
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25330

Abstract

Sustainability accounting has expanded beyond financial metrics to include environmental, social, and governance (ESG) dimensions. However, conventional ESG reports typically dominated by numerical indicators and textual descriptions, often fail to capture the emotional, symbolic, and cultural aspects that shape stakeholder understanding and engagement. This study aimed to explore the role of photography as both a narrative and an evidentiary tool in ESG reporting. Using a qualitative visual ethnography approach, the research analysed original photographs taken in urban and community settings to represent dynamics related to ESG, such as human–nature relationships, informal governance, and collective social actions. The images were collected through field immersion and contextual observation. Findings suggested that photography can enrich ESG reporting by adding emotional depth and ethical meaning, thereby enhancing communication and stakeholder connection. This study advocates for photography as a valid and verifiable method to support more inclusive and engaging sustainability disclosures.
Analisis perbandingan efisiensi biaya produksi pada perusahaan sektor industri dasar dan kimia yang menerapkan dan tidak menerapkan activity based costing di BEI tahun 2023 Febuh, Alimuddin; Usman, Asri; Yanti, Olyvia Melky; Evrilyan, Dwi
Jurnal Bisnis Mahasiswa Vol 5 No 5 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.772

Abstract

Efisiensi biaya produksi merupakan isu strategis di tengah persaingan industri dan tuntutan transparansi keuangan. Kompleksitas proses produksi dan tingginya biaya overhead mendorong perlunya metode penghitungan biaya yang lebih akurat. Activity Based Costing (ABC) dipandang relevan karena mampu meningkatkan akurasi alokasi biaya sekaligus efisiensi operasional. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan ABC terhadap efisiensi biaya produksi pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2023. Penelitian menggunakan pendekatan kuantitatif deskriptif komparatif dengan purposive sampling terhadap lima perusahaan berdasarkan kelengkapan laporan keuangan dan indikasi penerapan ABC. Data sekunder berupa laporan keuangan tahunan dianalisis menggunakan rasio beban pokok penjualan terhadap pendapatan. Hasil menunjukkan perusahaan yang menerapkan ABC lebih efisien (65,02%) dibandingkan non-ABC (87,77%).
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.
A Systematic Review of the Literature on Decision Making in Capital Budgeting Usman, Asri; Mediaty, Mediaty; Mudasir, Allfina; Femmy, Irensa; Izzah, Sri Nurul
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3237

Abstract

This study aims to systematically review the literature on decision-making in capital budgeting, focusing on influencing factors, evaluation methods, and challenges encountered in practice. The research method employs Systematic Literature Review (SLR) analysis with the assistance of Watase Uake, Publish or Perish, ScienceDirect, Emerald, MDPI, SSRN, Scopus, Google Scholar, and Sinta, resulting in 27 relevant articles published between 2015 and 2025 that align with the research topic. The findings reveal that capital budgeting decisions are influenced by internal factors such as managerial competence, corporate governance, and information quality, as well as external factors including economic uncertainty, regulation, technology, and sustainability pressures. Traditional methods such as NPV, IRR, and Payback Period remain dominant, while advanced approaches like Real Options, Fuzzy Logic, and sustainability-based frameworks are emerging. Key challenges include data limitations, market volatility, methodological complexity, and behavioral bias. The study provides practical insights for financial managers to improve investment evaluation by integrating influencing factors, methods, and challenges into a more adaptive decision-making framework.
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