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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 Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi Manajemen International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) 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 Asian Journal of Applied Business and Management (AJABM) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) IIJSE Social Sciences Insights Journal Jurnal Ilmiah Akuntansi dan Keuangan JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Usman, Asri
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Religion Agriculture, Biological Sciences & Forestry Arts 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 : Sekolah Tinggi Ilmu Ekonomi 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.
Enhancing Managerial Decision-Making Quality through Activity-Based Costing: An Economic Perspective Usman, Asri; Mediaty, Mediaty; Latjompo, Sri Mulyani; Rasak, Abdul; Azizah, Andi Nurul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9464

Abstract

This study aims to analyse the contribution of Activity-Based Costing (ABC) to improving the quality of managerial decision-making, particularly within the manufacturing and service sectors. A systematic literature review (SLR) approach was employed, drawing data from databases such as Scopus, ScienceDirect, and Google Scholar, and focusing on publications from 2018 to 2025. Through a gradual selection process, 23 relevant articles were identified. The findings indicate that ABC effectively reduces cost distortions—such as under costing by up to 491%—enhances operational efficiency, and supports strategic decisions in areas such as pricing and cost control, leading to profitability improvements of up to 20–30% across various sectors. The study suggests that governments should support ABC adoption in small and medium-sized enterprises (SMEs) through subsidy policies and digitalisation initiatives. For businesses, the implementation of ABC can foster competitiveness and innovation, thereby strengthening the local economy through more accurate and data-driven decision-making. This research contributes new insights by integrating ABC into the context of Industry 4.0, highlighting the potential of technologies such as artificial intelligence (AI) to address traditional challenges, including resistance to change and reliance on manual data processing.
Respon Investor atas Kebijakan Instrumen Hedging di Pasar Modal Indonesia Razak, Linda A; Haliah, Haliah; Habbe, Abdul Hamid; Usman, Asri
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 1 (2023): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i1.3308

Abstract

Penelitian ini menginvestigasi tentang respon investor atas kebijakan hedging di Pasar Modal Indonesia, dengan signaling theory sebagai basis valuasi. Penelitian ini adalah jenis penelitian event study. Populasi penelitian adalah 706 emiten yang terdaftar di Bursa Efek Indonesia pada tahun 2013 hingga tahun 2021 dan Pemilihan sampel menggunakan purposive sampling. Sampel yang terpilih adalah 190 emiten. Hipotesis diuji dengan menggunakan uji beda one sample wilcoxon signed rank test dan regresi. Hasil pengujian menyimpulkan bahwa informasi hedging direspon oleh investor pada saat sebelum dan sesudah informasi tersebut dipublikasikan, hal ini disebabkan karena kebijakan hedging dapat memproteksi perdagangan di luar negeri dan meminimalkan adanya risiko akibat ketidakstabilan kurs, dan ini dianggap suatu sinyal informasi bagi investor dalam menilai efektifitas atas kinerja pengelolaan perusahaan. Hedging memiliki nilai inkremental atau informasi tambahan bagi investor, hal ini mengindikasikan bahwa hedging dianggap sebagai suatu sinyal informasi baru bagi investor mengenai perubahan harga ekuitas, pengembalian ekuitas, volume perdagangan dan juga untuk mengevaluasi kinerja keuangan serta efek dari efektifitas kegiatan perdagangan luar negeri perusahaan sehingga dapat membantu memfasilitasi dalam pengambilan keputusan.
Implementation of Activity-Based Costing to Improve Profitability Parindingan, Frivaldo Yesbarianus; Fathirah, Dian; Usman, Asri; Mediaty, Mediaty
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12391

Abstract

This study aims to analyze the application of Activity Based Costing (ABC) to improve the efficiency of cost management in the manufacturing, service, and SME sectors. A literature study was conducted using the field charting method on 21 articles published between 2012-2020. This process identified the advantages of ABC over conventional methods in avoiding cost distortions and providing accurate data for budgeting. The research examined the characteristics of activities in various categories of companies, finding that Unit and Product Level Activity are more commonly applied than Batch and Facility Level Activity. The results show the flexibility of ABC in adjusting the scale of operations, resulting in significant benefits in cost control and resource optimization, thus providing positive implications for business efficiency across sectors.
Moderasi Sales Growth terhadap Penghindaran Pajak di Perusahaan Sektor Energi Mediaty, Mediaty; Usman, Asri; Khaerany, Rizky; Arman, Rifqah Zakiyah; Tandilino, Charles
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5196

Abstract

In management accounting practice, companies have the ability to choose accounting policies to improve the company's financial performance. Some schemes transfer pricing between affiliates and profit management using discretionary accrual methods. Both of these practices are used to optimize post-tax profits. The study aims to analyze the impact of transfer pricing and profit management moderated by sales growth on tax avoidance practices of energy sector companies listed on the Indonesian Stock Exchange. The research method used is a descriptive method with data analysis techniques i.e. moderated regression analysis using purposive sampling so that the number of samples used is 43 companies registered on Indonesia Stock Exchange in the period 2021-2023. In this study it was found that sales growth reinforces the negative influence of transfer pricing on tax avoidance practices. The next research finds that sales growth does not moderate the influence of profit management on tax avoidance practices carried out by companies. Moreover, without sales growth moderation, transfer pricing and profit management have no significant influence on tax avoidance practices.
Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia Usman, Ernawaty; Sugianto, Sugianto; Usman, Asri
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2196

Abstract

This study investigates the impact of budget participation on the performance of local government agencies, exploring the mediating role of motivation and the moderating effect of budget politics. This study used an explanatory design and data collection through surveys from a population of 14,144 state civil servants involved in the budgeting process across 514 districts and cities in Indonesia, with a valid sample of 254. The results show that higher levels of participation and motivation in the budgeting process can enhance the performance of local government officials. Motivation mediates the relationship between budget participation and performance, suggesting that increased participation boosts performance through improved motivation. Furthermore, budget politics strengthens the effect of participation on motivation. The theoretical contributions of this study reinforce goal-setting theory and agency theory. Practical implications emphasize fostering greater budget participation by boosting employee motivation to improve performance. Local governments should aim to design more inclusive budgeting processes and consider political dynamics, as they can amplify the positive effects of participation. Additionally, implementing training and motivational programs can optimize the budgeting process and further improve the effectiveness of local governments.
Co-Authors Abbas, Aulia Thalita Sada Abdul Hamid Habbe, Abdul Hamid Adys, Himaya Alimunddin, Alimunddin Amalia, Lestari Rezki Nurul ARIFUDDIN Arman, Rifqah Zakiyah Ashar, Muhammad Ernawaty Usman Evrilyan, Dwi Fachry Abda El Rahman Fadila, Nuriya Farafika, Nur Fathiha, Ananda Ulvira Fathirah, Dian Febuh, Alimuddin Femmy, Irensa Fitriani Fitriani Haliah, Haliah Hanif AR, Muh Amir Ilham Ilham Ilham, Zuhalwah Yuliah Indrawaty, Runy Rusdyantinah Insirat, Mutahira Nur Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Khaerany, Rizky Khaerul, Muhammad Andika Kusniawati, Kusniawati Latjompo, Sri Mulyani Makkasau, Muhammad Bachtiar Makkasau Masnia Masnia, Masnia Mediaty Middin, Muslianti Mudasir, Allfina Muhdsan, Mudhi'ah Mustari, Bakhtiar Nadhifa, Nisrinatul Nadila, Nadila Namra, Namra Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurul Amalia, Lestari Rezki Paembonan, Aunneke Julisda Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Parindingan, Frivaldo Yesbarianus Pitria, Ni Gusti Ayu Prabowo, Odi Pratiwi, Dwi Dian Rasak, Abdul Rasyid, Syarifuddin Ratna Ayu Damayanti Ratte, Rosalena Belo Razak, Linda A Rusli, Urisnawati Safitri, Ela Sandy, Khairum Nadila Shavira Zalshabila Sobarsyah, Muh Sofyan, Diva Rayhanun Raya Sugianto Sugianto Sugianto Sugianto Sulkarnaen, Fauziah Syahfir, Hasri Ainun Tandilino, Charles Wijayanti, Winola Yanti, Olyvia Melky Yusuf, Muh. Silmi Kaffah