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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Mirai Management Pendas : Jurnah Ilmiah Pendidikan Dasar YUME : Journal of Management Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Teknologi dan Manajemen Industri Terapan International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Asriani Hasan
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Determinasi Peringkat Obligasi: Studi Pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 St Nur Chairunnisa F; Mira Mira; Asriani Hasan
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i2.1743

Abstract

Penelitian ini bertujuan untuk menunjukkan bukti empiris bahwa manajemen laba, kepemilikan institusional, kepemilikan manajerial, komisaris independent dan kualitas audit terhadap peringkat obligasi. Jenis penelitian ini adalah penelitian yang menggunakan metode penelitian kuantitatif. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik. Pemilihan sampel digunakan metode purposive sampling sehingga diperoleh 11 perusahaan yang memenuhi kriteria dalam pengamatan 3 tahun. Data yang digunakan adalah data sekunder yang berasal dari laporan keuangan dan data base peringkat obligasi. Dari hasil penelitian yang didapat, penulis menemukan bahwa hanya variabel kepemilikan institusional yang berpengaruh positif dan signifikan terhadap peringkat obligasi, selanjutnya untuk variabel kepemilikan manajerial dan kualitas audit berpengaruh negative dan signifikan terhadap peringkat obligasi, kemudian variabel manajemen laba berpengaruh positif dan tidak signifikan terhadap peringkat obligasi sedangkan variabel komisaris independent berpengaruh negatif dan tidak signifikan terhadap peringkat obligasi.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (Studi Kasus pada UMKM Gabba Kitchen di Kabupaten Barru) Risda Wilda; Amril Arifin; Asriani Hasan
Jurnal Mirai Management Vol 7, No 2 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i2.2076

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah pada UMKM Gabba Kitchen di Kabupaten Barru. Jenis penelitian yang digunakan adalah metode penelitian kualitatif. Data yang diolah merupakan hasil wawancara dengan pemilik UMKM Gabba Kitchen. Metode pengumpulan data yang digunakan dalam penelitian ini adalah Wawancara, Observasi, dan Studi Dokumen yangiidimana penulisiimelihat langsung keadaan ditempat penelitian. Hasil penelitian yang didapatkan penulis adalah Gabba Kitchen tidak membuat pencatatan laporan keuangan sesuai dengan SAK EMKM dan pencatatan yang dilakukan Gabba Kitchen masihiisederhana berdasarkan denganipemahamanipemilik usaha. Penyusunan laporan keuangan berdasarkan SAK EMKM pada Gabba Kitchen berdampak positif terhadap pemilik mengetahuiiibahwa terdapatiistandar yang digunakan dalamiimelakukan pencatatan atau penyusunan laporan keuangan untukiusahanya. Kata Kunci: Laporan Keuangan, SAK EMKM, UMKM
Aplikasi Metode Newton-Raphson dalam Analisis Suku Bunga Kredit Kendaraan Bermotor (Studi Kasus Kredit Motor Yamaha Gear 125) Abidin, Nurwahidah; Asriani Hasan; Alvioni Bani
Jurnal MSA (Matematika dan Statistika serta Aplikasinya) Vol 11 No 2 (2023): VOLUME 11 NO 2 TAHUN 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/msa.v11i2.45750

Abstract

Metode Newton-Rapshon merupakan salah satu metode numerik yang dapat digunakan dalam mencari solusi dari persamaan non-linear. Dalam bidang keuangan, metode Newton-Raphson dapat digunakan dalam menganalisis suku bunga dari sebuah angsuran. Penelitian ini bertujuan untuk mengetahui cara perhitungan suku bunga efektif dengan pendekatan metode Newton-Rapshon pada kredit kendaraan bermotor agar dapat menjadi bahan pertimbangan bagi konsumen dalam mengambil keputusan keuangan. Hasil yang diperoleh menunjukkan bahwa tingkat bunga tahunan besarnya juga berbeda dari setiap masa angsuran yang berbeda.
PENGGUNAAN ELECTRONIC-DEWEY DECIMAL CLASSIFICATION (E-DDC) DALAM MANAJEMEN PERPUSTAKAAN KOMUNITAS DI KABUPATEN BARRU Andi Risfan Rizaldi; Asriani Hasan
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 6 No. 2 (2021): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v6i2.97

Abstract

Barru Membaca is a community library that provides community library services in Barru Regency. As the number of library collections and members increases, two fundamental problems are encountered, namely the difficulty of managing library collections due to the non-existent classification system and the difficulty of managing members who carry out library transactions. This Community Service (PKM) activity aims to provide skills for partners to use the Dewey Decimal Classification (DDC) library classification system and integrate it with information technology using the Senayan Library Management System (SLiMS) software. This activity contains material on the DDC system and the practice of using SLiMS. The output of this activity is the implementation of training on the use of Electronic-Dewey Decimal Classification (E-DDC), which two lecturers facilitate from the Faculty of Economics and Business, Universitas Muhammadiyah Makassar, as implementers and assist my students as assistants. There were ten participants, consisting of the Barru Membaca manager and the local community. As a result of this activity, participants understood the DDC concept as a library material classification system and were able to apply SliMS software in managing library collections.
Application Of PSAK No.14 In The Treatment Of Raw Material Inventory Accounting On PT Perkebunan Nusantara XIV Sri Ariyanti Arif; Amril Arifin; Asriani Hasan
International Journal of Economic Research and Financial Accounting Vol 2 No 1 (2023): IJERFA OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i1.57

Abstract

Agristiadi Sadeli, Y. N. (2018). Analisis Akuntansi Persediaan Dan Pengaruhnya Terhadap Laba Perusahaan Sesuai Dengan PSAK No 14 ( Studi Kasus Pada PT Putra Bintang Kharisma). Barchelino, R. (2016). Analisis Penerapan Psak No. 14 Terhadap Metode Pencatatan Dan Penilaian Persediaan Barang Dagangan Pada Pt. Surya Wenang Indah Manado. Analisis Penerapan PSAK… Jurnal EMBA, 837(1), 837–846. https://ejournal.unsrat.ac.id/index.php/emba/article/view/11812/11405 Concern, G., & Akuntansi, J. R. (2022). Analisis Penerapan Perlakuan Akuntansi Persediaan Sesuai Dengan Pernyataan Standar Akuntanis Keuangan Nomor 14 pada PT Megah Prima Supra Makmur Muhammad. Jurnal Riset Akuntansi, 17(3), 162–171. Cornelia Cindy Permata Dewi. (2022). Implementation of Accounting Recordings for Inventories of Merchantability Based on PSAK No.14 In the Online Store CUTIESTORE.CO. Sinomika Journal | Volume, 1(2), 145–152. https://publish.ojs-indonesia.com/index.php/SINOMIKA Emindy, I. (2018). Penerapan PSAK No 14 Dalam Perlakuan Akuntansi Persediaan Bahan Baku Pada PT. Perkebunan Nusantara IV Kebun Adolina (Issue 14). http://scholar.unand.ac.id/45707/ Hermanto, M., Sondakh, J. J., & Pangerapan, S. (2019). Analisis Perlakuan Akuntansi Atas Persediaan Pada Perum Bulog Divre Sulut dan Gorontalo. Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(1), 1131–1140. https://ejournal.unsrat.ac.id/index.php/emba/article/view/24010 Hery. (2017). Teori Akuntansi. PT. Grasindo. Karamoy, H., & Anwar, N. F. (2014). Analisis Penerapan Metode Pencatatan Dan Penilaian Terhadap Persediaan Barang Menurut Psak No.14 Pada Pt. Tirta Investama Dc Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(2), 1296–1305. Karundeng, A., Saerang, D., & Gamaliel, H. (2017). Analisis Perlakuan Akuntansi Atas Persediaan Barang Jadi Sesuai Dengan Psak No.14 Pada Pt.Fortuna Inti Alam. Going Concern : Jurnal Riset Akuntansi, 12(01), 20–28. https://doi.org/10.32400/gc.12.01.17133.2017 Lahu, E. P., Enggar, O. :, Lahu, P., & Sumarauw, J. S. B. (2017). Analisis Pengendalian Persediaan Bahan Baku Guna Meminimalkan Biaya Persediaan Pada Dunkin Donuts Manado. Analisis Pengendalian… 4175 Jurnal EMBA, 5(3), 4175–4184. http://kbbi.web.id/optimal. Palar, R., Pontoh, W., & Pinatik, S. (2020). Penerapan Psak No 14 Atas Persediaan Barang Dagang (Studi Kasus Pada Pt. Asia Tenggara Murni). Going Concern : Jurnal Riset Akuntansi, 15(1), 36. https://doi.org/10.32400/gc.15.1.27837.2020 Wullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco IndahWullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco Indah Manado. Going Concern : Jurna. Going Concern : Jurnal Riset Akuntansi, 11(1), 1–9. https://doi.org/10.32400/gc.11.1.10552.2016 Yusi Maesaroh, & Elvia Puspa Dewi. (2020). Analisis Akuntansi Persediaan Barang Dagang Berdasarkan PSAK 14 (Studi Kasus Pada PT XYZ-CTP 1). Jurnal Buana Akuntansi, 5(1), 1–14. https://doi.org/10.36805/akuntansi.v5i1.1016 ZUHRI, M. E. (2022). Penerapan PSAK No 14 Dalam Perlakuan Akuntansi Persediaan Bahan Baku Pada CV. Cendana Baru Engineering Medan. … Ekonomi, Sosial & …, 14. https://jurnalintelektiva.com/index.php/jurnal/article/view/688%0Ahttps://jurnalintelektiva.com/index.php/jurnal/article/download/688/520
Economic Value Added and Market Value Added Methods and Their Influence in Measuring the Financial Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange (BEI) Rezki Anggreni; Asriani Hasan; amir, Amir
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.71

Abstract

This research aims to determine Economic Value Added and Market Value Added and their influence in measuring the financial performance of food and beverage companies listed on the Indonesian Stock Exchange (BEI) in 2020-2022. This research uses quantitative methods, the samples in this research were taken from the Indonesian Stock Exchange (BEI) from 20 Food and Beverage Sector Companies. This research data was obtained using secondary data. The results of the research are from data processed using SPSS 26 statistical calculations. Based on the results of the SPSS 26 output partially, the results of the Economic Value Added research have a significant positive influence on the financial performance of the food and beverage sector listed on the Indonesia Stock Exchange (BEI) and Market Value Added also has an influential effect. Significant Positive Impact on the Financial Performance of the Food and Beverage Sector on the Indonesian Stock Exchange (BEI)
Analysis Of Appropriate Employment Benefits With Psak 24 On PT. Tri Starmandiri Muhammad Mursalim; Syamsuddin, Syamsuddin; Asriani Hasan
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.168

Abstract

This study aims to find out how the application of employee benefit accounting at PT. Tri Star Independent. Researchers took the object of research at PT. Tri Star Independent. The data analysis method used is qualitative analysis with a descriptive approach. This research data is obtained from primary and secondary data. Data collection techniques in the form of literature research and field research are direct interviews with the company, namely the head of the finance room. The results of research at PT. Tri Star Mandiri can be concluded that the benefits of employment at PT. Tri Star Mandiri can be categorized into four categories based on PSAK 24, namely short-term employee benefits, postemployment benefits, long-term benefits and severity pay for termination of employment contracts. Of the four employee benefits, only short-term employee benefits applied are in accordance with PSAK 24. While the other three employee benefits, namely post-employment benefits, long-term benefits, and severity pay, are only post-employment benefits for defined benefit programs applied and are in accordance with PSAK 24 while defined contribution programs are not applied and long-term employee benefits, severance has not been applied so it does not need to be adjusted to PSAK 24.
Comparative Analysis of Financial Performance of Conventional Banks and Islamic Banks Listed on the Indonesia Stock Exchange (BEI) Hasniar, Hasniar; Amir, Amir; Asriani Hasan
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.200

Abstract

This study aims to determine whether there are significant differences in the financial performance of Islamic banking and conventional banking listed on the Indonesia Stock Exchange (IDX) using five financial ratios, namely, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return on Asset (ROA), Operating Expenses Operating Income (BOPO), and Total Asset Turnover (TATO). The method used in this research is descriptive quantitative. The data analysis technique used is the Independent Sample T-test to see if there is a significant difference between the financial performance of Islamic banking and conventional banking. The results of this study indicate that there are significant differences in CAR and TATO ratios between Islamic banks and conventional banks. While in the ratio of NPL, ROA, and BOPO there is no significant difference between Islamic banks and conventional banks. When viewed based on the average value (mean), the financial performance based on BOPO conventional banks are better than Islamic banks. However, when viewed from the CAR, NPL, ROA, and TATO ratios, the financial performance of Islamic Banks is better than that of Conventional Banks.
The Effect Of Capital Structure On Profitability In The Registered Financial Services Industry On The Indonesian Stock Exchange (Bei) Nur Rahma; Asriani Hasan; Ismawati, Ismawati
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.209

Abstract

Capital structure is an important issue that companies must pay attention to because capital structure is expected to increase profitability, which is the goal of every company. This research aims to determine the effect of capital structure on profitability in financial services industry companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods with explanatory research. The sampling technique in this research is purposive sampling. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that capital structure as measured by the Debt to Asset Ratio (DAR) has a significant positive effect on profitability (Return On Assets) and the Debt to Equity Ratio (DER) has a significant negative effect on profitability (Return On Assets)
Pengaruh Environmental, Social and Governance Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Salmawati; Linda Arisanty Razak; Asriani Hasan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7919

Abstract

This research impact of Environmental, Social, and Governance (ESG) factors on the performance of state-owned banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. Given the growing importance of sustainable business practices, this study aims to analyze how ESG disclosures affect financial performance, specifically measured by Return on Assets (ROA). Utilizing empirical data, the research explores the relationship between these variables, emphasizing the significance of ESG in enhancing corporate reputation and overall financial health. The findings are anticipated to provide valuable theoretical insights and practical implications for companies striving to improve their ESG practices and financial outcomes.
Co-Authors Abidin, Nurwahidah Alvioni Bani Amir Amir Amril Arifin Andi Risfan Rizaldi Anugrawati, Sri Dewi Hasniar Hasniar, Hasniar Idrawahyuni Ismawati Ismawati Linda Arisanty Razak Mira Mira Muh Nur Zhafran Muhammad Mursalim Nur Rahma Rezki Anggreni Risda Wilda Sabaria Suyuti Sahrullah Salmawati Sri Ariyanti Arif St Nur Chairunnisa F Syamsuddin Syamsuddin