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All Journal COMPETITIVENESS JOURNAL Jurnal Mirai Management Jurnal Dedikasi Masyarakat JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Kepada Masyarakat (Mediteg) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bisnis Mahasiswa Santri : Jurnal Ekonomi dan Keuangan Islam IJMA Jurnal Penelitian Pendidikan Indonesia Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Academic Journal of Psychology and Counseling Multidisciplinary Indonesian Center Journal Jurnal Honai
Arsal, Muryani
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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TRANSFORMASI AKUNTANSI KEUANGAN MELALUI BLOCKCHAIN: MENJAMIN KEANDALAN DAN TRANSPARANSI DI ERA DIGITAL Arsal, Muryani; Saleh, Nurfadilah; Lestari , Nurwinda; Paramitha , Adhelia
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1027

Abstract

The integration of blockchain technology in financial accounting has significantly contributed to enhancing transparency, reliability, and operational efficiency. This research aims to explore the role of blockchain in financial reporting, focusing on its impact on data integrity and stakeholder trust. The study employs a comprehensive literature review method, analyzing relevant sources to identify key themes and insights. Results indicate that blockchain enables immutable and decentralized transaction records, reducing manipulation risks and facilitating efficient audit processes. Despite its potential, the adoption of blockchain in Indonesia faces challenges, including infrastructure readiness and limited understanding of the technology. This study underscores the importance of blockchain in modern financial practices and its relevance to Indonesia's accounting landscape.
CHALLENGES IN RECORDING AND REPORTING ASSETS Rahayu, Rika; Arsal, Muryani; Nurhayati; Usman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.519

Abstract

MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.
Mechanisms linking trait emotional intelligence to contextual performance of teacher leaders: A PLS-SEM approach Salisu, Bala; Awang, Siti Rahmah; Arsal, Muryani
Academic Journal of Psychology and Counseling Vol. 6 No. 2 (2025): May 2025 - October 2025
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/ajpc.v6i2.11343

Abstract

There is a lack of understanding of how trait emotional intelligence (EI) impacts contextual performance and the mediating processes involved, especially in challenging contexts. Thus, the main purpose of this study was to address the under-researched relationship between trait EI and contextual performance, specifically exploring the sequential mediating roles of political skill and self-efficacy among teacher leaders in the challenging context of Northeast Nigeria. This study linked personality traits to teacher leader performance, mediated by EI, political skill, and self-efficacy, within the framework self-determination theory. Self-report data were collected from 292 teacher leaders (x̅ age = 45.08 6.87; x̅tenure = 15.50 7.21) in Nigerian polytechnics and analyzed using PLS-SEM in SmartPLS. The results showed a significant direct effect of trait EI on contextual performance, and a partial mediation of perceived self-efficacy in the relationship. Interestingly, while political skill correlates positively with both trait EI and contextual performance, it did not exhibit a significant mediating effect. However, the analysis revealed a significant overall sequential mediation effect involving both political skill and perceived self-efficacy, explaining 60.4% of the variance in contextual performance. Thus, the researchers recommend incorporating political skill and perceived self-efficacy in staff selection and assessment processes.
PENGARUH LEVERAGE, EFEKTIVITAS ASSET DAN SALES TERHADAP PROFITABILITAS DAN PENGARUHNYA PADA NILAI PERUSAHAAN SEKTOR INDUSTRI KOMSUMSI DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018 Syaiful, Muhammad; Haanurat, Ifayani; Arsal, Muryani
COMPETITIVENESS Vol. 9 No. 2 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v9i2.4744

Abstract

This study aims to determine and analyze the effect of leverage, asset effectiveness and sales on profitability and its effect on the company value of the consumption industry sector in the Indonesia Stock Exchange for the 2014-2018 period and to identify and analyze the variables that have a direct or indirect effect on price to book. value. This research has been conducted on the Indonesia Stock Exchange. The analytical method used in this research is quantitative method, through path analysis and SEM testing.The results of this study indicate that Debt to Equity has a significant positive effect on Return on Assets; Total Asset Turnover has a significant positive effect on Return on Assets; Sales have a significant positive effect on Return on Assets; Debt to Equity Ratio has a significant positive effect on Price to Book Value; Sales have a significant positive effect on Price to Book Value; Return on Asset has a positive effect on Price to Book Value; Debt to Equity Ratio has a significant positive effect on Price to Book Value through Return on Assets; Sales have a significant positive effect on Price to Book Value through Return on Assets. This also shows that in addition to increasing the company's profitability it can increase the company's stock price.Keywords: Leverage, Asset Effectiveness, Sales, Profitability, and Company Value.
Manajemen Laba dan Penghindaran Pajak Perusahaan Sektor Pertambangan Arizah, Ainun; Ayudina, Rika; Muchran, Muchriana; Arsal, Muryani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1873

Abstract

This study aims to determine the effect of earnings management on tax avoidance and to see differences in earnings management practices and tax avoidance before and during the COVID-19 pandemic. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The selected sample consists of 14 mining companies obtained from purposive sampling technique. This type of research is quantitative, secondary data comes from annual financial reports. Based on the results of data research using STATA 16 Software, the results show that (1) there is no effect between earnings management on tax avoidance (2) there are differences in earnings management practices before and during the pandemic, with the results before the pandemic earning management practices of -0.116, while during the pandemic by -0.030. these results show that earnings management practices were much higher before the pandemic (3) there was no difference in the level of tax avoidance practices before and during the Covid-19 pandemic.  
Analysis of Financial Performance in Chemical Sector Industrial Companies Listed on the Indonesian Stock Exchange Arsal, Muryani; Aisyah, Siti; Jusriani, Jusriani
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14377

Abstract

This study aims to find out the conditions and financial performance of chemical industry companies listed on the Indonesian stock exchange in 2019-2022. The type of research used is quantitative research with a descriptive approach. This type of data uses secondary data obtained from financial reports. The sample in this company is 4 companies taken based on certain criteria with purposive sampling technique. The research results from the liquidity ratio as measured using the current ratio indicate that the chemical industry companies are categorized as in good condition, because the resulting value is already above the industry standard. The Solvency Ratio when measured using the debt to asset ratio is categorized in unfavorable condition because the resulting value is above the industry standard, the Activity Ratio which is measured using total asset turnover shows that chemical industry companies can be categorized in unfavorable condition because it is still below industry standard Profitability ratios as measured using return on equity indicate that chemical industry companies can be categorized as in unfavorable condition because the resulting value is still below the industry standard. It is expected that companies that have poor financial performance should re-evaluate their financial performance and increase revenue so that these companies can be even better and produce good financial performance.
The Effect of Musharakah Financing on Profitability at Islamic Commercial Banks in Indonesia Arsal, Muryani; Khaliq, Abdul; Qur'ani, Nini
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15685

Abstract

This research investigates the effect of musharakah financing on the profitability of Islamic commercial banks in Indonesia over the 2017-2022 period. Musharakah financing, a partnership-based financial instrument in Islamic banking, is analyzed for its impact on the Return on Equity (ROE) ratio, a key profitability indicator. The study employs a quantitative approach, utilizing secondary data from the financial reports of nine Islamic commercial banks, resulting in 54 data points. Simple linear regression analysis, conducted using SPSS version 25, reveals that musharakah financing has a negative effect on profitability. The findings indicate that while musharakah financing is a significant Islamic banking product, it may not necessarily contribute positively to the profitability of these banks. Various factors, including the economic conditions during the study period, might have influenced these results. For instance, Indonesia faced an economic slowdown and high exchange rate fluctuations, which could have impacted the returns from musharakah financing. Additionally, the COVID-19 pandemic further strained economic activities, potentially affecting the banks' financial performance. This study's insights are crucial for Islamic commercial banks to re-evaluate their financing strategies and seek ways to enhance their ROE. Future research could expand the scope by including other Islamic financial products and extending the study period for more comprehensive results.
Etika Bisnis Islam: Dapat Direalisasikan atau Hanya Sebatas Teori ? Ulfah, Khalishah; Arsal, Muryani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.1823

Abstract

Abstrak: Latar belakang: Etika bisnis Islam merupakan faktor fundamental yang mengatur mengenai moral dan tindakan yang sesuai dengan Al-Quran dan Hadis yang harus dilakukan dalam berbisnis. Penelitian ini bertujuan untuk mengetahui praktek etika bisnis Islam dalam aktivitas bisnis apakah dapat diterapkan atau hanya pada tataran teori saja Metode: Pendekatan yang digunakan dalam penelitian adalah kualitatif deskriptif, dan data dikumpulkan dengan menelusuri dokumen dan hasil penelitian terdahulu mengenai praktek dan implementasi etika bisnis Islam dalam kegiatan bisnis. Hasil: Hasil penelitian mendapati pada umumnya perilaku yang digunakan berbisnis belum sesuai dengan etika bisnis Islam, terlebih lagi sangat jauh dari perilaku yang dicontohkan oleh Rasulullah SAW dalam berbisnis. Kesimpulan: Etika bisnis Islam belum dapat diterapkan dalam praktek berbisnis, meskipun pelaku bisnis mengetahui dan faham tetapi orientasinya masih bertujuan untuk memperoleh keuntungan dengan menggunakan cara yang menyimpang dari etika bisnis Islam.
Transformasi Nilai dan Kinerja Keuangan melalui Partisipasi di Bursa Karbon Arsal, Muryani; Pelu, Abd Haris; Paradiba, Andi Putri Latifa; Amraini, Amraini
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8738

Abstract

Penelitian ini menganalisis dampak partisipasi perusahaan dalam Bursa Karbon Indonesia terhadap kinerja keuangan dan nilai perusahaan dengan pendekatan kuantitatif menggunakan analisis DuPont dan Tobin's Q. Hasil penelitian menunjukkan bahwa partisipasi dalam bursa karbon memberikan dampak positif terhadap nilai perusahaan meskipun diiringi tantangan dalam penyesuaian operasional. Hasil analisis mengindikasikan peningkatan dalam profitabilitas dan valuasi pasar setelah partisipasi. Namun, penelitian juga menemukan adanya tekanan pada struktur biaya perusahaan selama masa transisi. Studi ini memberikan kontribusi pada pemahaman tentang hubungan antara partisipasi bursa karbon dengan kinerja perusahaan di pasar emerging, khususnya dalam konteks transisi energi berkelanjutan.
PEMBERDAYAAN USAHA JAMUR TIRAM DENGAN PENDEKATAN BERBASIS POTENSI SEBAGAI INOVASI KEMANDIRIAN EKONOMI Arniati, Arniati; Arsal, Muryani; Samad, Putri Ida Sunaryathy; Asriadi, Andi Amran
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.36476

Abstract

Abstrak: Kelompok KWT Saromasea dan Usaha Jelita masih menghadapi kendala seperti proses produksi yang masih tradisional, keterbatasan teknologi, manajemen usaha yang lemah, serta kurangnya keterampilan digital terkait pemasaran. Program pengabdian masyarakat ini bertujuan untuk memperkuat kemandirian ekonomi melalui pendekatan pemberdayaan berbasis lokal. Kegiatan yang dilakukan meliputi pelatihan budidaya jamur tiram, pengembangan produk olahan, pendampingan teknologi, penguatan manajemen dan literasi keuangan, serta pemasaran digital. Hasilnya menunjukkan peningkatan kualitas yaitu jamur tumbuh lebih seragam bersih dan higienes terkait pelatihan Teknik sterilisasi dan penggunaan pengukus/steamerdan kuantitas produksi sebelum menggunakan alat teknologi hanya 200 baglog perminggu, namun setelah menggunakan maka prodksinya meningkat menjadi 300 baglog , pencatatan keuangan sudah menggunakan pembukuan sederhana, Program ini juga mendorong terciptanya produk bernilai tambah dan menumbuhkan kewirausahaan masyarakat. Dampak positifnya terlihat dari peningkatan pendapatan rumah tangga, penguatan peran perempuan dalam perekonomian lokal, dan kontribusi terhadap pencapaian beberapa Tujuan Pembangunan Berkelanjutan (SDGs). Model ini relevan untuk direplikasi sebagai inovasi sosial di desa-desa lain.Abstract: Bontobangun Village in Rilau Ale District has horticultural potential, particularly oyster mushroom cultivation. However, the KWT Saromasea and Usaha Jelita groups still face obstacles such as traditional production processes, limited technology, weak business management, and a lack of digital skills and marketing innovation. This community service program aims to strengthen economic independence through a locally-based empowerment approach. Activities include training in oyster mushroom cultivation, processed product development, technology assistance, strengthening financial management and literacy, and digital marketing. The results show an increase in quality, namely that the mushrooms grow more uniformly, cleanly and hygienically related to training in sterilization techniques and the use of steamers and the production quantity before using technological tools was only 200 baglogs per week, but after using the production increased to 300 baglogs, financial recording skills have used simple bookkeeping, and expanded market access through digital platforms. The program also encourages the creation of value-added products and fosters community entrepreneurship. Positive impacts are seen in increased household income, strengthened women's roles in the local economy, and contributions to achieving several Sustainable Development Goals (SDGs). This model is relevant for replication as a social innovation in other villages.
Co-Authors A Ifayani Haanurat Abdul Khaliq Adinigrat, Andi Arifwangsa Amaliah , Nur Fitri Amaliah, Nur Fitri Amin, Amelia Rezki Septiani Amraini, Amraini Anwar, Sri Wahyuni Ardhana, Chindy Putri Arif Budiman Aristia, Tiara Arizah, Ainun Arman Arman Armeli, Rifka Resti Arni Arni arniati, arniati Asriadi, Andi Amran Asriani Hasan Atriani, Evi Awang, Siti Rahmah Ayudina, Rika Badollahi, Ismail Enggelita, Nur Febriyanti, Nasrah Haerunnisa, Rosyada Husnaeda, Husnaeda Ilyas, Muh Ade Saputra Ismail Badollahi Jafar, Raodah Fitlia Jihad, Nurul Jusriani, Jusriani Lestari , Nurwinda Lestari, Nurwinda Mahardhika, Mahardhika Mochammad Imron Awalludin Muchriana Muchran Muhammad Khaedar Sahib Muhammad Rusydi Muhammad Syaiful Muhe, Arniati Naidah, Naidah Nur Abdi, Muhammad Nur Ikhlasul Amal Nurhayati Nurhayati Nurhayati Nurulhidayah, Nurulhidayah Paradiba, Andi Putri Latifa Paramitha , Adhelia Pelu, Abd Haris Putra, A.Baso Kumala Qur'ani, Nini Rahayu, Rika Rahmadani, Ilmi Rahman, Muh Israq Ramadhan, Nur Fajri Rasyid, Rosidah reski aulia Romadhoni, Buyung Rusli, Andi Musyarrafah Saleh, Nurfadilah Salisu, Bala Samad, Putri Ida Sunaryathy Sarah Zettira Agam Darwis Selfianti, Selfianti Sinarti, Sinarti Siti Aisyah Sri Wahyuni St. Arafah. H Sulaiman, Syarifuddin Sulvia, Sulvia Ulfah, Khalishah Usman Warda, Widya Wiranti, Widya Zainal , Andi Maghfirah Zainal, Andi Maghfirah