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All Journal AkMen JURNAL ILMIAH Journal of Economic, Public, and Accounting (JEPA) Journal of Training and Community Service Adpertisi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Manajemen dan Ekonomi Jurnal Bisnis dan Kewirausahaan Nobel Community Services Journal Jurnal Unicorn ADPERTISI
Asbi Amin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Asbi Amin
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to analyze the influence of cash turnover, inventory turnover and sales growth turnaround company to return on assets (ROA) at a food and beverage company. Population of this research is the food and beverage companies listed on t he Indonesia stock exchange (IDX) in year 2012-2014. Sampling method used is the purposive sampling and retrieved 13 companies as samples. Methods of analysis used is multiple regression analysis. Based on the results of partial or test T, cash turnover variable, inventory turnover and sales growth is not significant effect on profitability.
LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT : MELALUI TRANSPARANSI DAN AKUNTABILITAS Asbi Amin; M. Arfin Hamid
Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 2 (2022): April 2022
Publisher : Universitas Sulawesi Barat

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Masyarakat berharap dapat melihat dan mengetahui kinerja Lembaga Amal Zakat melalui laporan keuangan yang transparan dan akuntabel. Peneliti ingin mengkaji transparansi dan akuntabilitas Lembaga Amil Zakat melalui pelaporan keuangan, mengacu pada PSAK 109. Studi ini dengan pendekatan deskriptif, studi kasus, komparatif. Objek data laporan keuangan yang tersaji dalam website yang telah dipublikasikan periode 2019 dan 2020 oleh Rumah Zakat dan Inisiatif Zakat Indonesia. Hasil penelitian menemukan dalam upaya peningkatkan transparansi dan akuntabel, Rumah Zakat dan IZI memberikan kemudahan bagi masyarakat, khususnya muzakkinya, untuk mengakses penyampaian kegiatan, laporan keuangan setiap tahun yang telah diaudit oleh audit eksternal. Rumah zakat belum menyajikan lima komponen laporan keuangan sesuai dengan PSAK 109 sebagai bentuk pertanggungjawabannya hanya memprioritaskan laporan penggunaan dana. Sementara Inisiatif Zakat Indonesia telah menyusun laporan keuangan tahunan sesuai PSAK No. 109 yang berlaku di Indonesia. Selain itu, pengakuan, pengungkapan, penyajian, dan komponen laporan keuangan telah sepenuhnya disusun dalam teks laporan keuangan tahun 2019 dan 2020, dan tidak dilakukan pengungkapan atas catatan laporan keuangan.
TELAAH KOMPARATIF KINERJA KEUANGAN BANK UMUM INDONESIA SEBELUM DAN SAAT COVID 19 asbi amin; Astika Landang; Margareta Seltin Hama; Hermanus Tolin Edo; Beatrix Maila Tamur
AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i3.2976

Abstract

This study aims to determine the performance of Islamic banking and banking before and during the COVID-19 pandemic as measured by the capital adequacy ratio (CAR), Return on Assets (ROA), Net Interest Margin (NIM)/Net Operating Margin (NOM), Operating Costs Per Operating Income (BOPO) and Loan to Deposit Ratio (LDR)/ Financing to Deposit Ratio (FDR). This type of research is a comparative study through a literature study, so the object of this research is the banking statistics report issued by the OJK. where this study will compare the financial performance of conventional banks book II and Islamic banks book II before and during the covid-19 pandemic by using financial ratios as comparison indicators. The financial ratios used are the ratio of CAR, ROA, NIM/NOM, BOPO, LDR/FDR. The analytical method used is descriptive statistical analysis used in this study is the minimum value, maximum value, average (mean) and standard deviation. In addition, the inferential statistical analysis used in this study was the Wilcoxon signed rank test with the help of SPSS. The results showed that there were differences in the CAR, ROA, NIM, BOPO and LDR ratios in BUKU II conventional commercial banks before and during the Covid 19 pandemic. Meanwhile, the CAR and NOM ratios in BUKU II Islamic commercial banks did not show any differences before and during the Covid pandemic. 19.
PENINGKATAN KAPASITAS PETANI MELALUI PELATIHAN PEMBUKUAN SEDERHANA DI DESA KABBA KABUPATEN PANGKEP: PELATIHAN PEMBUKUAN SEDERHANA DI DESA KABBA KABUPATEN PANGKEP Asbi Amin; Yusriadi Hala; Ibrahim; Fina Diana; St. Hatidjah
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 3 No. 1 (2023): Feb 2023
Publisher : ADPERTISI

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Abstract

Pembukuan yang dilakukan walaupun pembukuan sederhana sangat penting untuk kelangsungan kegiatan usaha termasuk juga bisnis usahatani. Terdapat masalah di Desa Kabba Kabupaten Pangkep, dimana para Petani masih belum melakukan pembukuan usahatani dengan baik. Para petani belum menyadari arti pentingnya dari pembukuan dan analisis usahatani. Keadaan ini disebabkan karena perilaku, sikap, pengetahuan dan keterampilan petani tentang pembukuan dan analisis usahatani. Oleh karena itu, Tim Pengabdian Kepada Masyarakat (PKM) oleh Aliansi Dosen Perguruan Tinggi Swasta Indonesia (ADPERTISI) melakukan kegiatan berupa pelatihan pembukuan usahatani untuk meningkatkan kapasitas para petani, khususnya di Desa Kabba Kabupaten Pangkep. Kepentingan ini menjadi bertambah, dengan melihat bahwa pemerintah juga membutuhkan data-data usahatani sebagai masukan dalam menetapkan kebijakan di bidang pertanian. Metode pelaksanaan kegiatan pengabdian pada masyarakat ini dilakukan dengan metode Workshop pembukuan usahatani. dipadupadankan dengan Kegiatan Forum Group Discussion (FGD). Kegiatan pengabdian kepada masyarakat ini mendapat respon positif dari semua peserta dan dari kegiatan ini menambah wawasan dan memberikan pengetahuan kepada para petani di Desa Kabba Kabupaten Pangkep dalam menyusun pembukuan usahatani mereka.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KOTA MAKASSAR Asbi Amin
Jurnal Bisnis dan Kewirausahaan Vol. 5 No. 3 (2016): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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This research aims to empirically examine the effect of regional financial statement presentation and accessibility of financial statements for accountability in financial management. The research was conducted in Makassar district, for two months. The sampling method used is proportionate stratified random sampling; the sample is then determined by 32 managers district and 32 financial staff of SKPD. Research applies for quantitative approaches. For this research the data analyzed using multiple linear regression with tools statistical program, after test the classical assumptions are met. The results of this research show that the presentation of the financial statements and the accessibility of the area of financial reporting partial or jointly positive effect on accountability in financial management.
SOSIALISASI PERHITUNGAN DAN PELAPORAN PAJAK UNTUK USAHA MIKRO KECIL MENENGAH DI KABUPATEN PINRANG Asbi Amin; Sitti Mispa; Nuramal Nuramal; Syiar Rinaldy; Lusiana Kanji; Anim Wiyana; Nurhasanah Nurhasanah
Nobel Community Services Journal Vol 2 No 1 (2022): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v2i1.2867

Abstract

Tujuan yang diharapkan dari pengabdian masyarakat ini ialah UMKM mampu memahami tentang dasar dan peraturan perpajakan pada UMKM agar pelaku usaha UMKM mampu memenuhi kewajiban perpajakannya. Atas dasar permasalahan yang terjadi pada mitra maka program PKM ini perlu dilakukan dengan memberikan sosialisasi tentang adanya PP No 23 tahun 2018 bagi UMKM yang memiliki Omzet di bawah Rp 4,8 miliar dalam setahun dengan Tarif 0,5% dan hanya berlaku selama 7 (tujuh) tahun untuk Orang Pribadi dan 3 tahun Untuk UMKM badan. Metode yang digunakan adalah diskusi dan ceramah. Kegiatan pengabdian yang dilakukan Tim PKM ini dengan metode ceramah dan diskusi telah mampu menambah wawasan, Motivasi dan pemahaman mengenai PPh Final UMKM kedepannya. Pelaku UMKM juga diharapkan untuk disiplin dan tepat waktu dalam pelaporan dan pembayaran dan sesuai dengan Standart yang berlaku.dan juga dengan adanya Insentif pajak UMKM selama Pandemi Covid 19, diharapkan Pelaku UMKM dapat menggunakan Insentif tersebut The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.
Telaah Aspek Pembiayaan dan Kinerja Keuangan Syariah Pada Bank Umum Syariah di Indonesia Asbi Amin; Ibrahim
Jurnal Unicorn ADPERTISI Vol. 1 No. 1 (2022): Juli 2022
Publisher : Jurnal Unicorn ADPERTISI

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Pembiayaan merupakan kegiatan paling dominan pada bank Syariah yang berefek pada profitabilitas. Tujuan penelitian ini adalah untuk menguji apakah terdapat perbedaan signifikan pembiayaan mudharabah, musyarakah, murabahah, ijarah dan profitabilitas pada Bank Umum Syariah sebelum dan saat Pandemi Covid 19. Penelitian ini merupakan pendekatan kuantitatif. Sasaran penelitian terkait dengan Pembiyaan berdasarkan penggunaannya di Bank Umum Syariah sebelum dan selama pandemi Covid. Subjek penelitian adalah data laporan posisi keuangan bulanan sebelum pandemi Covid 19 tahun 2018 dan tahun 2019 dan saat pandemi Covid 19 tahun 2020 dan 2021 pada Bank Umum Syariah yang di kumpulkan melalui statistik perbankan Syariah pada website OJK. Teknik analis menggunakan uji Beda t Test dengan jenis pengujian Paired Samples T Test yakni membandingkan data sebelum pandemi Covid (2018 dan 2019) dengan data selama pandemi Covid (2020 dan 2021). Hasil penelitian menemukan bahwa pandemi covid 19 memberikan dampak pada penurunan pembiayaan mudarabah, murabahah, ijarah dan profitabilitas secara signifikan. Namun, memberikan dampak pada kenaikan pembiayaan musyarakah secara signifikan.
FINANCIAL STABILITY MODEL THROUGH EFFICIENCY, PROFITABILITY AND FINANCIAL TECHNOLOGY Asbi Amin; Buyung Romadhoni; Wahyuni Wahyuni
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.659

Abstract

The economy sharia development shows the financial stability of Sharia Bank in ASEAN is increasing. The stable financial condition of banks will have an impact of the balance financial system. This research aims to examine the influence of efficiency, profitability, and financial technology on the financial stability of Islamic banking in ASEAN using Vector Auto Regressive (VAR). This VAR model is a system of simultaneous equations where the number of equations formed is the number of variables used. Each equation is related both mathematically and theoretically. This research uses quantitative method. The population used in this research comes from all sharia banks in the Southeast Asia region which have been operating since 2019 – 2023. This research uses a purposive sampling method where the sample is taken randomly by determining several criteria in the sample. Based on the criteria mentioned above by reviewing certain conditions there are 19 sharia banks that can be used as samples in this research. The research result of the cointegration test indicate that between three variables in this research there is a cointegration correlation at the Significance level of 5%. This means that movements in efficiency, profitability, financial technology, and financial stability have a correlation of stability/balance and similar movements in the long term. Furthermore, the result of the Granger causality test shows that the financial stability and efficiency have a one-way relationship. The p-value of financial stability is 0.042 or < 0.005, namely a one-way relationship; the p-value of profitability is 0,029 or <0,05 which means a reject H0 namely a one-way, and the p-value of profitability is 0,029 or <0,05 which means profitability influence financial stability with a one-way relationship; meanwhile the p-value financial technology is 0,027 or <0,05 which means that financial technology influences financial stability in one-way relationship.
Pengaruh Biaya Lingkungan dan Environmental, Social and Governance Disclosure terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening : Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Yanti Zalsabila; Muh. Akob Kadir; Asbi Amin
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 4 No. 2 (2026): April : Jurnal Riset Manajemen dan Ekonomi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v4i2.4693

Abstract

This study aims to examine and analyze the effect of environmental costs and Environmental, Social, and Governance (ESG) disclosure on firm value with financial performance as an intervening variable in mining sector companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with SmartPLS analysis techniques. The population consists of 42 mining companies listed on the IDX in 2022–2024, with a sample of 36 financial reports and annual reports determined through purposive sampling. The results show that environmental costs have no effect on financial performance, as they are considered more of a compliance cost that does not increase short-term profitability. ESG disclosure has no effect on financial performance since investors still focus on traditional financial indicators. Environmental costs have no effect on firm value, as they are perceived as a burden that reduces profit prospects. ESG disclosure has no effect on firm value, even though it is important for reputation and social legitimacy. Financial performance has no effect on firm value because it is more strongly influenced by external factors such as commodity prices, regulations, and environmental issues. Furthermore, environmental costs have no effect on firm value through financial performance as an intervening variable, and ESG disclosure also has no effect on firm value through financial performance as an intervening variable. Theoretically, this study contributes to the literature on the effect of environmental costs and ESG disclosure on firm value with financial performance as an intervening variable. Practically, the results can serve as a reference for companies in managing sustainability strategies more effectively and for future researchers in developing related studies.
Co-Authors Anim Wiyana Astika Landang Beatrix Maila Tamur Fina Diana Gagaring Pagalung Hermanus Tolin Edo Ibrahim Ibrahim Lusiana Kanji M. Arfin Hamid Margareta Seltin Hama Muh. Akob Kadir Muslimin Kara Nuramal Nuramal Nurhasanah Nurhasanah Orfyanny S. Themba Romadhoni, Buyung Sitti Mispa St. Hatidjah Syiar Rinaldy wahyuni wahyuni Yanti Zalsabila Yusriadi Hala