Article Per Year (5 Year)
p-Index From 2021 - 2026
2.459
P-Index
This Author published in this journals
All Journal YUME : Journal of Management Tangible Journal Jurnal Ekonomi Gemilang: Jurnal Manajemen dan Akuntansi Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE International Journal of Economics, Management and Accounting IECON: International Economics and Business Conference E-Jurnal Akuntansi GoodWill Journal of Economics, Management, and Accounting
Asri Usman
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Evaluation of stochastic oscillator and parabolic sar technical indicator performance in investment strategy decision-making Detri Heri Gemita; Asri Usman; Mediaty; Nur Huzaemah
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p04

Abstract

The capital market plays an important role in the economy, with stocks as the main investment instrument that has the potential for high returns as well as fluctuating risks. To reduce risk, technical analysis is used through leading and lagging indicators to predict price direction. This study aims to compare the performance of the Stochastic Oscillator as a leading indicator and the Parabolic SAR as a lagging indicator in supporting stock investment decisions. The research method uses a descriptive and comparative quantitative approach with daily stock price data from the IDXGrowth30 index for the 2024 period. The analysis includes accuracy, profitability, and risk, which are tested using a t-test and Welch's t-test. The results show that the Stochastic Oscillator has an accuracy of 78.12%, a cumulative return of 1,112.10%, and a risk of -17.27%, while the Parabolic SAR has an accuracy of 30.56%, a cumulative return of -100%, and a risk of -5,332.09%. The conclusion shows that the Stochastic Oscillator is statistically and empirically superior in generating accurate signals, high profits, and lower risk.
A Systematic Literature Review: The Role of Supply Chain Management in Enhancing Corporate Operational Performance Urisnawati Rusli; Masnia Masnia; Asri Usman; Mediaty Mediaty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5981

Abstract

In a company, operational performance must be achieved to fulfill the company's strategy. The main objective of this systematic literature review is to explore and identify the role of Supply Chain Management (SCM) in enhancing the operational performance of companies by providing an overview of SCM across various organizations. The research methodology involves analyzing scientific articles based on the criteria of selecting articles published within the time frame of 2019-2024 from journals in quartiles (Q1, Q2, Q3, and Q4). Utilizing the Watase Uake Prisma tool, 24 selected articles were produced. The results affirm that SCM plays a vital role in improving the operational performance of companies. The novelty of this article lies in its comprehensive approach to analyzing the role of SCM across different types of companies. Additionally, the authors integrate existing literature findings to identify the most commonly applied SCM strategies or practices. Overall, this research highlights the importance of effective SCM strategies and practices in enhancing operational efficiency, as well as identifying the challenges faced by companies in implementing SCM.
The Influence of SDG Disclosure and Islamic Social Reporting on Islamic Ethical Responsibility and Maqasid Sharia Performance in Sharia Banks in Indonesia for the 2020–2025 Period. Sri Depi; Amiruddin; Asri Usman
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.534

Abstract

This study examines the effect of SDGs Disclosure and Islamic Social Reporting (ISR) on Maqasid Sharia Performance with Islamic Ethical Responsibility as a mediating variable in Islamic banks in Indonesia during the 2020–2025 period. The research addresses the gap in integrating global sustainability frameworks with Islamic ethical principles in measuring sharia-based performance. The main objective of this study is to analyze the direct and indirect relationships between SDGs Disclosure, ISR, Islamic Ethical Responsibility, and Maqasid Sharia Performance. This research employed a quantitative explanatory approach using secondary data derived from annual reports of Islamic commercial banks, selected through purposive sampling. Data were analyzed using multiple linear regression and mediation testing with SPSS. The results show that SDGs Disclosure has a positive and significant effect on Islamic Ethical Responsibility, although with a relatively small contribution, and does not significantly affect Maqasid Sharia Performance. In contrast, Islamic Social Reporting has a strong positive and significant effect on both Islamic Ethical Responsibility and Maqasid Sharia Performance. Furthermore, Islamic Ethical Responsibility partially mediates the relationship between ISR and Maqasid Sharia Performance but does not effectively mediate the influence of SDGs Disclosure. These findings highlight that ISR plays a more substantial role than SDGs Disclosure in enhancing ethical responsibility and achieving maqasid-based performance. This study contributes to the development of Islamic accounting literature by integrating sustainability and sharia performance concepts, and provides practical implications for improving social reporting quality in Islamic banking.
Determinants of SME Financial Performance in the Digital Transformation Era: The Role of Accounting Digitalization, Accounting Information Systems, and Financial Applications Andi Riska Andreani; Amiruddin Yunus; Asri Usman; Wahyuni Saleh; Syafaruddin Syafaruddin
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1240

Abstract

Digital transformation has fundamentally altered the financial management landscape for Micro, Small, and Medium Enterprises (SMEs) in Indonesia. However, there remains an empirical gap regarding how significantly accounting digitalization, accounting information systems (AIS), and digital financial applications jointly affect SME financial performance, particularly in Makassar City. This study analyzes the effects of accounting digitalization (X₁), accounting information systems (X₂), and financial application/website usage (X₃) on SME financial performance (Y), both partially and simultaneously. A quantitative cross-sectional survey approach was employed with 120 respondents selected using purposive sampling among SMEs in Makassar City that had adopted at least one digital financial management tool. Data were analyzed through validity and reliability tests, classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination using IBM SPSS Statistics 26. The F-test revealed that the three independent variables simultaneously and significantly affect SME financial performance (F = 61.847; sig. = 0.000). Partially, accounting digitalization (β = 0.358; t = 3.931; sig. = 0.000), accounting information systems (β = 0.283; t = 3.053; sig. = 0.003), and financial application/website usage (β = 0.239; t = 2.852; sig. = 0.005) each positively and significantly affect SME financial performance. The coefficient of determination (R² = 0.615) indicates the three variables explain 61.5% of SME financial performance variation. Accounting digitalization is the strongest predictor of SME financial performance, followed by AIS and financial application usage. Policy implications include the urgency of digital accounting literacy training and technology infrastructure support for SME owners.
Co-Authors Ainun Khafifah Alimuddin Alimuddin Amiruddin Amiruddin Yunus Andi Kusumawati Andi Riska Andreani Andry Andry ARIFUDDIN Asrini Bambang Subiyanto Detri Heri Gemita Dian Novita Elwiyani Army Haliah, Haliah Masnia Masnia Median Wilestari Mediaty MEDIATY Molina Muhammad Awal Ramadhan Nur Huzaemah Nuraeni Nuraeni Ririn Akhriani Rosida Maedina Agus Saida Said Sri Depi Sundari, Sri Syafaruddin Syafaruddin Urisnawati Rusli Wahyuni Saleh Wayan Adhennuari Gandhi Putra Randayo Winda Aulia Syam Yasmi Nurdin