Article Per Year (5 Year)
p-Index From 2021 - 2026
5.075
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 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 Jurnal Locus Penelitian dan Pengabdian 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 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Jurnal Pengabdian Nasional (JPN) Indonesia JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Usman, Asri
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering 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 : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
AUDIT DELAY PADA BUMN: KONSEKUENSI STRUKTUR KEUANGAN DAN KINERJA PERUSAHAAN Khaerul, Muhammad Andika; Usman, Asri
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 1 JANUARI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i1.33927

Abstract

Penelitian ini bertujuan menguji faktor-faktor yang memengaruhi audit delay pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Penelitian ini menganalisis empat variabel independen, yaitu profitabilitas, solvabilitas, financial distress, dan ukuran perusahaan. Data diperoleh dari laporan keuangan auditan perusahaan BUMN periode 2019–2021, kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif namun tidak signifikan terhadap audit delay. Solvabilitas berpengaruh positif signifikan, mengindikasikan bahwa tingginya proporsi utang meningkatkan beban audit dan memperpanjang waktu penyelesaian. Financial distress menunjukkan pengaruh positif tetapi tidak signifikan, sedangkan ukuran perusahaan berpengaruh negatif tidak signifikan. Temuan ini menegaskan bahwa hanya solvabilitas yang menjadi determinan utama audit delay pada perusahaan BUMN, sementara faktor lainnya tidak memberikan kontribusi signifikan terhadap ketepatan waktu penyampaian laporan keuangan auditan.
AUDIT DELAY IN COAL MINING FIRMS: THE ROLE OF PROFITABILITY, AUDIT OPINION, AND AUDITOR REPUTATION Makkasau, Muhammad Bachtiar Makkasau; Usman, Asri; Rasyid, Syarifuddin
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 1 JANUARI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i1.33932

Abstract

This study aims to analyze the effect of profitability, Audit Opinion and KAP Reputation on disclosure Audit Delays in coal sector mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is based on research methods, this research is ex-post facto research. ex-post research which is also known as causal comparative research is a systematic empirical investigation, while data collection is carried out by means of documentation on coal sector mining company documents listed on the Indonesia Stock Exchange for the 2017-2021 period. The results of this study indicate that: (1) Based on the results of partial testing, profitability, audit opinion and KAP reputation each have a significant effect on audit delay. (2) profitability, audit opinion and KAP reputation simultaneously have a significant effect on audit delay. 
Responsibility Accounting in Supporting Good Corporate Governance Implementation: A Literature Review Lande, Wise; Tangalayuk, Serilia; Octaviani, Fiona; Usman, Asri; Mediaty, Mediaty
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 1 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i1.5005

Abstract

The dynamics of the business environment and stakeholder demands increase the urgency of implementing Good Corporate Governance (GCG), which requires a supporting system to ensure accountability and transparency. Responsibility Accounting has been identified as a potential managerial accounting mechanism for strengthening GCG principles. This study aims to examine the role of Responsibility Accounting in supporting the implementation of Good Corporate Governance. Using a literature review method with a qualitative-descriptive approach, this research analyzes national and international academic sources published between 2016 and 2025 that discuss the relationship between Responsibility Accounting and GCG. The findings indicate that this system significantly contributes to strengthening GCG principles, particularly accountability, transparency, and fairness. Responsibility Accounting enables clear tracking of responsibility, fair performance measurement based on controllable elements, and enhances the effectiveness of internal control. However, its implementation still faces challenges such as limited technological infrastructure, managerial resistance, and insufficient organizational policy support. Therefore, the successful implementation of this system requires strong top management commitment, integration with information systems, and adequate human resource capacity.
The Impact of Digitalization on Management Accounting and Business Decision Quality Usman, Asri; Alimuddin, Alimuddin; Darmawan, Alif Isyawatul; Fadhilati, Dzul
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9076

Abstract

Companies and MSMEs must increase their capacity to make more adaptive and effective strategic and tactical decisions in response to developments in the digital world. This study examines how management accounting and management information systems (MIS) work together to make good business decisions in the digital age. The method used is a literature study, or literature review, conducted by searching for relevant scientific articles using a qualitative approach. The results of the review show that management accounting not only serves to record and control costs but also as a strategic tool that provides relevant, timely, and accurate information for decision makers. It has been proven that high-quality MIS can accelerate processes, improve data accuracy, reduce operational costs, and increase company competitiveness. The synergy between digital technology and management accounting enables more logical, effective, and responsive decision-making in response to changes in the business environment. However, its implementation is highly dependent on ready infrastructure, qualified human resources, and a supportive corporate culture. This study shows that digital transformation enhances the contribution of management accounting in strategic and tactical decisionmaking, although issues such as fear of change and system problems still need to be addressed.
Implementation of Strategic Management in Improving Public Sector Organizational Performance Usman, Asri; Alimuddin, Alimuddin; Albahrun, Yudi Basma; Ahmad, A. Ikhwanul; Kamal, Afrah Namirah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9090

Abstract

This study aims to analyze the roles of strategic management, management accounting, and Government Accounting Standards (SAP) in enhancing the performance of public sector organizations in Indonesia. The research employs a literature review approach by examining relevant national and international academic sources. The findings indicate that the implementation of strategic management strengthens policy effectiveness, cost efficiency, and public legitimacy. Management accounting plays a vital role in supporting data driven decision making, cost control, and performance based budgeting. Meanwhile, the adoption of accrual based SAP contributes to greater fiscal transparency, improved financial reporting quality, and stronger public accountability. However, the implementation of these three instruments continues to face challenges, including limited human resource capacity, bureaucratic resistance, and the suboptimal use of digital technologies. This study underscores that synergy among strategic management, management accounting, and SAP is essential for building transparent, efficient, and adaptive public governance that is responsive to societal needs.
PMFEB-KIPKU: Pelatihan Pembukuan Sederhana bagi UMKM Majelis Taklim Mesjid Al-Muhajirat Kelurahan Biring Romang Kecamatan Manggala Kotamadya Makassar Usman, Asri; Siswadarma, Baso; Asri, Nariswhari Arisani
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 7 No. 2 (2026): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v7i2.1829

Abstract

Low levels of financial literacy and poor financial management practices are still the main problems faced by micro, small and medium enterprises that are based on community and religious organizations. Problems with unorganized financial recording systems, in addition to the inability to separate business from personal finances, are obstacles to obtaining financing as well as making appropriate business decisions. The community service program is intended to improve the financial management capacity of micro, small and medium enterprises based at the Al-Muhajirat Mosque Taklim Assembly in Biring Romang Village, Makassar City through practical training on basic accounting. The method used is lectures, tutorials, and discussions tailored to the needs of partners with a participatory approach. The evaluation was carried out using participatory observation, case studies as well as post-training assessments to measure the effectiveness of the program. The results showed a significant increase in participants' ability to record transactions, implement a simple accounting cycle, and separate business from personal finances. Participants can also prepare basic financial reports for decision-making purposes. This program strengthens MSMEs' readiness for more accountable, transparent, and sustainable financial management.
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
The Role of Digital Technology in Integrating Strategic Planning and Budgeting: A Literature Review Usman, Asri; Mediaty, Mediaty; Anggraeni, Ayu Dhina; Nusa, Gratia Triyana; Anugrah, Nurhikma Dewi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8895

Abstract

This study aims to analyze the role of digital technology in strengthening the link between strategic planning and budgeting as an effort to improve the effectiveness of organizational management in the era of digital transformation. This study focuses on how digitalization, through various technological innovations, can integrate strategic planning processes with budgeting in an adaptive and efficient manner. This study used the Systematic Literature Review (SLR) method with the aim of compiling the literature in a structured manner and identifying the contribution of digital technology to the integration of strategic planning and budgeting. Data collection was conducted through searching scientific articles, journals, conference proceedings, and other relevant academic sources using the Scopus, ScienceDirect, Emerald Insight, Elsevier, and Google Scholar databases. Keywords used included strategic planning, budgeting, digitalization, ERP, e-budgeting, and business analytics. A total of 25 articles published between 2019–2024 were selected based on inclusion criteria such as topic suitability, English or Indonesian language, and availability of full access. The study shows that the implementation of digital technologies such as Enterprise Resource Planning (ERP), Business Intelligence (BI), big data analytics, and cloud-based systems plays a significant role in improving accuracy, transparency, flexibility, and real-time data-driven decision-making. Integrating digitalization between strategy and budget also helps organizations adapt to changes in the business environment quickly and efficiently. However, implementation effectiveness is greatly influenced by the readiness of digital infrastructure, human resource competency, and organizational culture. This research provides implications for managers and policy makers to make digitalization an integral part of strategic planning and budgeting, with the support of technology training and strengthening of management information systems.
Co-Authors Abbas, Aulia Thalita Sada Abdul Hamid Habbe, Abdul Hamid Adys, Himaya Ahmad, A. Ikhwanul Albahrun, Yudi Basma Alimunddin, Alimunddin Amalia, Lestari Rezki Nurul Anggraeni, Ayu Dhina Anugrah, Nurhikma Dewi ARIFUDDIN Arman, Rifqah Zakiyah Ashar, Muhammad Asri, Nariswhari Arisani Darmawan, Alif Isyawatul Ernawaty Usman Evrilyan, Dwi Fachry Abda El Rahman FADHILATI, Dzul 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 Kamal, Afrah Namirah Khaerany, Rizky Khaerul, Muhammad Andika Kusniawati, Kusniawati Lande, Wise Latjompo, Sri Mulyani Makkasau, Muhammad Bachtiar Makkasau 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 Nusa, Gratia Triyana Octaviani, Fiona 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 Safitri, Ela Sandy, Khairum Nadila Shavira Zalshabila Siswadarma, Baso Sobarsyah, Muh Sofyan, Diva Rayhanun Raya Sugianto Sugianto Sugianto Sugianto Sulkarnaen, Fauziah Syahfir, Hasri Ainun Tandilino, Charles Tangalayuk, Serilia Wijayanti, Winola Yanti, Olyvia Melky Yusuf, Muh. Silmi Kaffah