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All Journal Jurnal Akuntansi dan Pajak EKSPANSI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Balanca : Jurnal Ekonomi dan Bisnis Islam
Andi Ayu Frihatni
IAIN Parepare
Economics, Econometrics & Finance Social Sciences

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Dampak Pandemi COVID-19 terhadap Kinerja UMKM dan Strategi Bisnisnya: Studi Kasus UMKM Irrenuang Parepare di Indonesia Andi Ayu Frihatni; Irmayanti Sudirman; Frengky Mandacan
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2388

Abstract

The purpose of this study is to demonstrate the impact of the COVID-19 pandemic on the level of performance of MSMEs in revenue and income and to reveal the business strategy conducted by MSMEs. This research is qualitative with phenomenological approach conducted at MSMEs of Irrenuang in Parepare, South Sulawesi. MSMEs of Irennuang is one of the businesses engaged in the culinary field. The results of this study revealed that the performance level of MSMEs in income before and during the pandemic was 27.7%. During the pandemic, MSMEs add their business products in the form of Abon Ikan and Amplang Bandeng and utilize social media in marketing their products.
THE EFFECT OF ENVIRONMENT DIMENSIONS OF CONTINGENCY ON BUDGETARY SLACK Andi Ayu Frihatni; Ahmad Abbas
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 2 (2020): Jurnal Ekspansi November 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i2.2059

Abstract

This research aims at testing the effect of contingency determinants dimensioned into organizational commitment, budgeting participatory, information asymmetry and environmental uncertainty on the budgetary slack. The sample of this research is sixty governmental internal auditors of BPKP in South Sulawesi. All data were analyzed using path analysis. The results have shown that contingency determinants consisting of organizational commitment, budgeting participatory, information asymmetry, and environmental uncertainty provide positive direct effect on the budgetary slack, otherwise organizational commitment has no indirect effect on the relationship between contingency determinants and the budgetary slack
EFEK MODERASI PROFITABILITAS TERHADAP HUBUNGAN ANTARA TANGGUNG JAWAB SOSIAL DAN NILAI PERUSAHAAN DI TENGAH KRISIS EKONOMI GLOBAL Andi Ayu Frihatni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.379 KB) | DOI: 10.34204/jiafe.v4i2.1149

Abstract

The developing countries including Indonesia experienced slow economic growth because of Eurozone financial crisis at its peak of 2012. The aim of this research is to test the relationship between Corporate Social Responsibility (CSR) on firm value moderated by profitability in the middle of global crisis. This research sample consists of 35 manufacture firms with financial statements in the period of 2012. The analysis method of this research uses Moderated Regression Analysis (MRA). The result of research discloses that the mean of profitability generated by manufacture firms in the middle of global crisis is low. However, it moderates the relationship between CSR on the firm value. It indicates that profitability can strengthen the increase of CSR on the firm value. CSR could lead the increase of the firm value when the profitability was low. 
DETERMINAN OPTIMALISASI PEMANFAATAN ASET KEMENTERIAN KEUANGAN PADA SATUAN KERJA WILAYAH SULAWESI SELATAN yasdin yasir; Andi Ayu Frihatni; Neks Triani
BALANCA : Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2020): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.679 KB) | DOI: 10.35905/balanca.v2i1.1394

Abstract

Penelitian ini bertujuan untuk menentukan dimensi optimalisasi pemanfaatan aset pada Kementerian Keuangan. Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS) yang berkompoten dalam pengelolaan aset di satuan kerja masing-masing. Sampel berjumlah 76 orang yang terdiri dari Kasubag Umum berjumlah 38 orang dan Pengurus atau Pengelola Barang berjumlah 38 orang. Hasil penelitian ini menunjukkan bahwa optimalisasi pemanfaatan aset signifikan dipengaruhi oleh inventarisasi aset, pengawasan dan pengendalian serta penilaian aset. Dengan demikian, Determinan optimalisasi pemanfaatan aset terdiri dari inventarisasi aset, pengawasan dan pengendalian serta penilaian aset.
Co-Authors Ahmad Abbas Frengky Mandacan Irmayanti Sudirman Neks Triani yasdin yasir