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All Journal Journal of Humanity Journal of Auditing, Finance, and Forensic Accounting Jurnal Bisnis, Manajemen, dan Informatika Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi Universitas Muhammadiyah Kupang JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Ilmiah Akuntansi Peradaban Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Accounting Accountability and Organization System (AAOS) Journal Jurnal Ekonomi Journal of Tourism Economics and Policy Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology Journal of Accounting and Finance Management (JAFM) Proceeding of The International Conference on Economics and Business Journal of International Conference Proceedings International Journal of Community Service (IJCS) Journal of Management and Administration Provision Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Journal of Entrepreneur, Business and Management Journal of Social and Humanities IIJSE International Journal of Economic Research and Financial Accounting Advances In Social Humanities Research Jurnal Ilmiah Akuntansi dan Keuangan Contemporary Journal of Applied Sciences (CJAS) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Law and Social Politics Indonesian Journal of Economic & Management Sciences (IJEMS) Agency Journal of Management and Business J-CEKI
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Analysis of Utilization of Regional Assets Against Regional Original Income (Case Study of Road and Bridge Maintenance UPTD) Mediaty, Mediaty; Kartini, Kartini; Ashar, Ainun Wafiyah; Patiju, Ashmad; Harlina, Harlina; Bakeng, Hasmiriyanti
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 8 No. 2 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v8n2.p115-130

Abstract

This study aims to analyze the utilization of Regional Property (BMD) in the Regional Technical Implementation Unit (UPTD) of Road and Bridge Maintenance to increase Regional Original Revenue (PAD). BMD utilization in the use of heavy equipment has a low contribution to West Sulawesi PAD. However, when viewed from the current phenomenon, it should have a high contribution with road improvements from 2022 to the present. As for how to utilize regional property by leasing, borrowing, cooperative utilization, building for handover, building for handover and cooperation in providing infrastructure. The research method used in this research is to use quantitative research methods. The results of this study are that currently the form of asset utilization carried out by the UPTD Maintenance of Roads and Bridges is rent, the results received from asset utilization have not made a significant contribution to increasing PAD, asset management that is less than optimal due to there are still damaged tools. However, the budget for BMD maintenance costs at the UPTD of Road and Bridge Maintenance is still low so that the use of heavy equipment has not made a significant contribution to the PAD of West Sulawesi Province.
The Implications of Random Walk Hypothesis in Efforts to Increase Market Efficiency in the Stock Exchange: a Systematic Literature Review Hamid Habbe; Mediaty Mediaty; A. Alyani Achmad; Sitti Hajerah
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.267

Abstract

The Random Walk Hypothesis implies that markets are highly efficient and that price movements of securities are unpredictable. Therefore, for investors, a passive investment approach, such as buying and holding, is more advisable than trying to find short-term profits by trying to identify patterns in price movements. However, this theory is also criticized by some who argue that markets are not always fully efficient, and that certain investor behaviors or events can produce more structured patterns in market prices. To determine the literature review on the implications of the hypothesis of random movements as an effort to improve the efficiency of the stock market. The application of Systematic Literature Review method in this study using prisma method with the help of Watase uake tools. The results showed that the random walk hypothesis phenomenon is influenced by various factors, including information asymmetry, market policies and regulations, market volality, calendar anomalies, arbitrage and market manipulation, trading technology or algorithms, and macroeconomic conditions
The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems with Work from Home as a Moderator Variable Mediaty, Mediaty; Said, Darwis; Eleonora, Ellen; Mas’ud, Anis Anshari; Muhammad, Gazali
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2837

Abstract

This research aims to analyze and demonstrate the influence of user involvement and personal technical skills on the performance of the Accounting Information System (AIS), with Work From Home (WFH) as a moderator variable. The study was conducted at the Financial and Development Supervisory Agency (BPKP) South Sulawesi Representative Office. The sampling technique employed was purposive sampling, and data collection was carried out through the distribution of questionnaires to respondents. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The research findings revealed that user involvement and personal technical skills have a positive and significant impact on AIS performance. However, WFH does not have a significant effect or the ability to strengthen user involvement and personal technical skills in relation to AIS performance. The implications of this research underscore the necessity of user involvement during the development phase of accounting information systems. The study emphasizes the need for training to enhance the understanding and technical skills of accounting information system users.
Implementasi Target Costing dalam Upaya Efisiensi Biaya Produksi untuk Meningkatkan Laba Produk Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Amalia, Lestari Rezki Nurul; Wijayanti, Winola
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 1 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/5n5qd187

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi metode target costing dalam efisiensi biaya produksi dan peningkatan laba pada MIE NAGA Pantai Losari. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, memanfaatkan data primer dari observasi dan wawancara serta data sekunder dari perusahaan. Data diolah menggunakan metode target costing untuk mengidentifikasi efisiensi biaya produksi dan perubahan laba. Hasil penelitian menunjukkan penerapan metode ini mampu mengurangi biaya produksi dari Rp. 516.244.150 menjadi Rp. 176.037.500, menghasilkan penghematan Rp. 340.206.650. Laba bersih meningkat 71,4%, dari Rp. 9.488.868 menjadi Rp. 16.266.314. Implementasi juga melibatkan penyesuaian harga jual dengan metode rekayasa nilai, meningkatkan daya saing tanpa mengorbankan kualitas produk.
The Role of Management Accounting Systems in Product Quality Control Middin, Muslianti; Ratte, Rosalena Belo; Usman, Asri; Mediaty, Mediaty
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12052

Abstract

In an increasingly competitive business world, companies are required to produce quality products. SAM is a formal system that utilizes information to support various company activities. SAM has four main characteristics: broad coverage, aggregation, integration, and timeliness. Product quality control functions to integrate quality maintenance and development so that production and service are more efficient and satisfy consumers. There are three components of SAM in quality control: quality control objectives, quality feedback, and quality incentives. Companies need to control the products they produce to minimize defects. SAM helps present information on product quality and employee performance, as well as managing data into reports that support managers in decision making.
A Systematic Literature Review: The Role of Supply Chain Management in Enhancing Corporate Operational Performance Rusli, Urisnawati; Masnia, Masnia; Usman, Asri; Mediaty, Mediaty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department 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.
Analisis Dampak Implementasi AI Dalam Proses Pengambilan Keputusan Manajerial Terhadap Etika Bisnis dan Keberlanjutan Organisasi: A Systematic Literature Review Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Usman, Asri; Mediaty, Mediaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2525

Abstract

This study systematically examines the impact of artificial intelligence (AI) implementation on managerial decision-making and its implications for business ethics and organizational sustainability. Using a Systematic Literature Review (SLR) methodology, this study identifies key trends from studies published between 2021 and 2024. Key findings suggest that AI implementation has the potential to improve operational efficiency and innovation but also brings significant ethical challenges, particularly related to algorithmic bias and lack of transparency. Ethical awareness among managers plays a crucial role in ensuring the fair and responsible use of AI. This study highlights the importance of integrating ethical considerations into AI implementation strategies to support organizational sustainability. In conclusion, while AI can accelerate the achievement of sustainability goals, its successful adoption is highly dependent on decision-makers' adequate understanding and application of ethics.
Systematic Literature review: Approach, Challenges an Further of Continous Improvement in private sector Indrijawati, Aini; Mediaty, Mediaty; Assaggaf, Aswar Anas; Hastuti, Hastuti; Rosali, Suryarahma; Sriwahyuni, Sriwahyuni
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1016

Abstract

This research aims to analyse the approaches, challenges, and prospects of implementing Continuous Improvement (CI) in the private sector through the Systematic Literature Review (SLR) method. By collecting and evaluating 42 relevant articles, the study found that CI approaches involve methods such as Lean Manufacturing, Six Sigma, Total Quality Management (TQM), and Kaizen. The main challenges identified include resistance to change, limited resources, and lack of top management support. The future outlook for CI is expected to focus more on the integration of advanced technologies such as the Internet of Things (IoT), Artificial Intelligence (AI), and environmental sustainability. The results of this study provide an in-depth understanding of CI implementation in improving the efficiency and competitiveness of companies in the private sector.
The Effect of Online Coumunication Quality on Subjective Well-Being Among Entrepreneures in Urban Area Khairiyah, Wirda; Takwin, Bagus; Mediaty, Mediaty
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.879 KB) | DOI: 10.26487/hebr.v4i1.2373

Abstract

One of the information and communication technologies most used by the public is the use of the online communication. The purpose of this study was to determine the effect of online communication quality on subjective well-being among entrepreneurs in DKI Jakarta. Data were gathered using incidental sampling technique with online survey. This study measures both variables with online communication quality scale (including openness, empathy, supportiveness, positiveness, and equality) and subjective well-being scale (including satisfaction with life, scale of positive and negative experience and flourishing scale). The sample consisted of 85 entrepreneurs who are willing to become participants, with the criteria of working, having business units (small, medium, and large) in DKI Jakarta, range age 20-40 years. This study uses the SPSS application with a quantitative research design with linear regression analysis. The results of this study indicate that there is a significant influence of online communication quality on subjective well-being among entrepreneurs in DKI Jakarta with a significant level of P = 0.016, 16.7% contribution and the other 83.3% is influenced by other variables.
Role of Sikasep Applications in Reducing “Hunian” Backlogs Mediaty, Mediaty; Gaol, Dody Kurnia L.; Negara, Bella Amanda
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 2, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i2.5092

Abstract

Utilization of information technology is not only used in business sector organizations, but also in the public sector. Utilization of technology in the form of information systems can provide efficiency in terms of facilitating human work to be faster and more accurate. The Ministry of PUPR through BLU PPDPP publishes the Sikasep application (Housing Subsidized Mortgage Information System). This Sikasep application is one form of innovation in the public service system that prioritizes accessibility, as well as being effective and time efficient. The purpose of this study is to analyze the role of the Sikasep application in reducing the housing backlog. The method used in this study is a literature review obtained from books, journals, and articles. Realization until 2021, the Sikasep application has distributed subsidized mortgages to 2,420,105 units of users. This shows that the Sikasep application has an important role in distributing subsidized mortgages for MBR.
Co-Authors A. Alyani Achmad Abd. Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Afandi Agustina, Evelyna Ahmad Ramzi Ghulam Syam Aini Indrijawati Aini Indrijawati Aini Indrijawati Ainun Khafifah Akbar Yusuf Alfia Nur Umayrah Alia Rezki Amalia Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Amalia, Lestari Rezki Nurul Amiruddin Anastasia Ohoiway Andi Aliyyah Ramadhani Sam Andi Devy Aisyah Ansar Andi Gunawan Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Anis Anshari Mas'ud Anne Kurry Anggreani Anto, Fitri Anto Antong Antong Anwar, Anas Iswanto Arham Rasyid Andi Kunna Arif Mashuri Arifuddin Arifuddin Ashar, Ainun Wafiyah Ashar, Muhammad Asri Asri Asri Usman Asri Usman Asri Usman Assaggaf, Aswar Anas Aulia Putri Utami Ayu Rinathi Minggu Azizah, Andi Nurul Bagus Takwin Bakeng, Hasmiriyanti Damayanti Damayanti Darmayanti Darmayanti Darwis Said Darwis Said, Darwis Dea Saufika Mobilingo Diah Ayu Gustiningsih Diza Kurnianty Jamal Djabir Hamzah, Djabir Dwi Reski Marham Novianti Edi Harsono Eka Amelia Eleonora, Ellen Elfina Damayanti Ellen Eleonora Patebong Evelyna Agustina Fachri, Zulkfli Faqiha, A Nadya Nurul Farhana, Farhana Farman, Safril Fauziah Devitasari Lombi Femmy, Irensa Fitri Indah Sari Fitriadi Fitriadi Fitriani Fitriani Fitriani Gaol, Dody Kurnia L. Gde Made Dwi Praditya Rahadi Grace T. Ponto Grace T. Pontoh Grace T. Pontoh Grace T. Pontoh Grace Theresia Pontoh Haliah, Haliah Hamid Habbe Hamid Habbe Hamid Habbe, Abdul Hardy, Enny Harlina Harlina Harryanto Harryanto Hasbullah Hasbullah Hasim Hasim Hastuti Hastuti Helda Nelvia Heriani Pakulla’ Idra Wahyuni Idrawahyuni, Idrawahyuni Iien Rohmatun Nisa Indah Putri Nurafifah Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Jamaluddin Jamaluddin Majid Kartini Kartini Khairiyah, Wirda Kusumawati, Andi Laba, Abdul Rakhman Labdhameirina, Endah Latjompo, Sri Mulyani Lestari, Nurma Maasyitha Purnama Utami Masdar, Nisma Ariskha Mashud, Mashud Masnia Masnia, Masnia Mas’ud, Anis Anshari Maulida, Sri Medyoto Tikupasang Middin, Muslianti Mudasir, Allfina Muhammad Achyar Ibrahim Muhammad Adil Muhammad Afdhal Usman Muhammad Awal Ramadhan Muhammad Nur Ilham. B Muhammad Rafly Awaluddin Muhammad, Gazali Muhlis Muhlis Mustafa, Mifta Muthiah, Ismah Mutiara Nur Qalbi Nadhifa, Nisrinatul Nadila, Nadila Nalendra Bhayu Permana Nasution Nasution Negara, Bella Amanda Nirwani Nirwani Nordiansyah, Muhammad Norin Samma Nur Dwiana Sari Saudi Nur Sandi Marsuni Nur'Illiyyien Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurhalija, Nurhalija Nurkholifah Burhanuddin Nurul Amalia, Lestari Rezki Nurul asda Fatima Nurul Inayah Farahyanti Nurul Latifah Nurdin Nurul WAHYUNI Nurwazaila, Nurwazaila Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Patiju, Ashmad Pitria, Ni Gusti Ayu Pratama Kohar, Yansen Pratiwi, Dwi Dian Prayitno, Andi Putri Ramadhani Rahmat Aditya Rahmawati HS Randi Sastrawan Rasak, Abdul Rasyid, Laode Abdul Dani Fakhri Ratna Ayu Damayanti Ratte, Rosalena Belo Refor Moerdianto Reja Fahlevi Rifqi Novriyandana Rijal, Muhammad Riny Jefri Risna Melati Sukma Bakri Robert Jao Rosali, Suryarahma Rosmayanti Rosnawintang Rusli, Urisnawati Said, Darwis Salsabila, Tsarwah Sandra Jeanet Muntu Sandy, Khairum Nadila Saprudin Saprudin, Saprudin Sarah Alifa Sari Saudi, Nur Dwiana Sari, Andi Novia Kartika Sari, Indira Puspita Sari, Suci Rahma Sayidah Maryam Sinosi Sinosi, Sayidah Maryam Siradja, Andi Aschayani Siswadi Sululing Siti Asriani Sitti Hajerah Sitti Jam'iah H.A Sitti Zulaeha Sri Ayu Fratiwi Sri Sundari sriwahyuni Sriwahyuni Suci Rahma Sari Sutriani Sutriani Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarifuddin Rasyid Syohraeni Syohraeni Tegar Wicaksana, Dimas Tifany Citrayantie Toha Mohamad Tri Pratiwi, Endang Try Sutriani Supardi Usman, Asri Wa Ode Helda Wa Ode Rayyani Wahyudi Wahyudi Wayan Adhennuari Gandhi Putra Randayo Wijayanti, Winola Yulitasari Yulitasari Yuni Pratiwi Gazali Yunus Yusuf , Yusfi Tsabita Nanda Yusuf, Muh. Silmi Kaffah Zulaeha, Sitti Zulkfli Fachri