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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Mirai Management IJBE (Integrated Journal of Business and Economics) Pendas : Jurnah Ilmiah Pendidikan Dasar YUME : Journal of Management Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Riset Akuntansi Politala Amalee: Indonesian Journal of Community Research & Engagement Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal) Fraction: Jurnal Teori dan Terapan Matematika Clavia: Journal of Law Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Akuntansi dan Teknologi Keuangan Economos : Jurnal Ekonomi dan Bisnis International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Mathematics, Computation and Statistics (JMATHCOS) International Journal of Economics, Business and Innovation Research Journal of Ekonomics, Finance, and Management Studies
Asriani Hasan
Universitas Muhammadiyah Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Analisis Fraud Diamond Dalam Mendeteksi Finansial Statement Fraud pada Perusahaan Manufaktur di BEI Tahun 2018-2020 Muchriana Muchran; Sri Nengsi Eka; Asriani Hasan
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.2883

Abstract

This study aimed to identify the potential for fraudulent financial statements using fraud diamond analysis. Fraud Diamond was a concept that explains the factors that lead someone to commit fraud, namely pressure, opportunity, rationalization and ability. The pressure factor was determined based on financial stability, external pressures and financial goals. The opportunity factor was determined based on the nature of the industry and effective monitoring. Rationalization was supported by rationalization. Finally, capability was proxied by using capability. This study used revenue management to identify the potential for fraudulent financial statements. Management was measured using the F-Score indicator. A targeted sampling method was used in the sample selection in this study, with the sampling criteria being the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2018-2020. Based on these criteria, a sample of 11 companies was obtained during the three-year financial reporting period. This study was conducted using quantitative methods. The results showed that the variables financial stability, external pressures, financial goals, and type of industry had a significantly positive effect in detecting the potential for fraudulent accounts. The effective monitoring variable had no positive and significant effect in detecting fraudulent deals. Meanwhile, rationalization and skills did not have a significant negative impact on detecting the potential for fraudulent financial reports.
PERUBAHAN POLA FIKIR MELALUI PENGOLAHAN DAUR ULANG SAMPAH DI PULAU BONTOSUA KABUPATEN PANGKEP PROVINSI SULAWESI SELATAN Muryani Arsal; Asriani Hasan
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol 8 No 1 (2023): 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.v8i1.158

Abstract

Pulau Bontosua merupakan pulau yang terdapat di Kabupaten Pangkep. Pulau ini mengalami kesulitan dalam penyediaan air bersih. Sumber air yang digunakan untuk keseharian adalah air tanah yang berbau dan asin, sehingga untuk memenuhi kebutuhan air bersih masyarakat membeli air minum kemasan. Hal ini tentu berpotensi terhadap menumpuknya limbah sampah plastik yang bersumber dari air kemasan tersebut jika tidak dikelola dengan baik. Di Pulau Bontosua sudah terdapat bank Sampah, namun masih banyak juga masyarakat yang tidak memanfaatkan bahkan membuang limbah tersebut ke pantai. Tujuan yang ingin dicapai dalam PKM ini adalah untuk meningkatkan pengetahuan dan perubahan pola pikir masyarakat mengenai pengolahan daur ulang sampah yang dapat meningkatkan pendapatan. Metode yang digunakan dalam kegiatan ini adalah diskusi kelompok terarah dan wawancara. Hasil yang diperoleh dari kegiatan ini adalah terdapat peningkatan pengetahuan dan perubahan pola pikir peserta mengenai adanya pengolahan daur sampah yang dapat menjadi alternatif meningkatkan pendapatan masyarakat.
Review of Hospitalization Rates Using Activity Based Costing Method at Rumah Sakit PKU Muhammadiyah Mamajang in Makassar Area Sakia Putri Samsul; Muh. Rum; Asriani Hasan
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 3 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.666 KB) | DOI: 10.31850/economos.v5i3.2047

Abstract

The reason for this research is to decide whether the tax for ongoing administration at Rumah Sakit PKU Muhammadiyah Mamajang, Makassar Area, is appropriate when compared to the principle of bookkeeping prices in determining the unit cost of emergency clinical administration. The strategy used in this exam was quantitative with a spell binding methodology. Quantitative involvement is an assortment of information into numbers which then, at that point, break down the results. The type of information used in this study was essential information and additional information with information gathering techniques, especially perceptions and documentation. The results of this review showed that from the estimation of the use of activity based costing techniques for the VIP room it is Rp. 1,438,427, for Room I it is Rp. 1,407,446, for Room II Rp. 1,249,609 and for Room III Rp. 1,093,151. Calculation of current payments using movement based costing techniques, when compared to the strategy implemented by Rumah Sakit PKU Muhammadiyah Mamajang, the price of administrative fees can be lowered so as to provide lower results. This is because the expense assignment above for each item is unique.
Analisis Perbandingan Volatilitas Harga emas Sebelum Dan Masa Pandemi Covid-19 Menggunakan Model GARCH Asriani Hasan; Andi Risfan Rizaldi
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1007

Abstract

Model GARCH merupakan suatu model analisis dalam bidang ekonometri yang menjelaskan tentang sifat atau karakter volatilitas dari suatu data dengan menggunakan data runtun waktu ( timeseries ). Penelitian ini bertujuan untuk menganalisis perbandingan volatilitas return harga emas sebelum dan masa Pandemi Covid-19 dengan menggunakan Model GARCH. Penelitian ini menggunakan Data return harga emas harian pada link webisite www.gold.org/goldhub/data/gold-prices berjumlah 760 data. Yaitu 380 data return harga emas sebelum Pandemi Covid-19 dan 380 data return harga emas pada masa Pandemi Covid-19. Hasil penelitian ini menunjukkan bahwa model GARCH (1,1) pada return harga emas lebih baik dibandingkan dengan model GARCH (1,1) return emas pada masa Pandemi Covid-19. Namun kedua model tersebut tidak jauh berbeda signifikan.Kata Kunci: GARCH, Emas, Pandemi Covid-19
Purchase Decisions on the Shopee Application with the effects of Promotion, Price, Trust and Consumer Reviews Buyung Romadhoni; Andi Risfan Rizaldi; Asriani Hasan; Amir Amir; Faidhul Adzim
International Journal of Economics, Business and Innovation Research Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of promotions, price, trust and consumer reviews on purchasing decisions. In this research, the research method used is quantitative research methods to test the hypotheses that have been established. The population in this research is consumers who have used Shopee services in Makassar City.The type of non-probability sampling method used is judgmental sampling which places limits on respondents who meet the criteria.So the total sample for this research is 96 Shopee consumers. This research uses multiple linear regression analysis. Based on the results of the analysis, it is concluded that the variables promotion, price, trust and consumer reviews each have a positive and significant effect on purchasing decisions.
Perbandingan Kinerja Portofolio Global Minimum Variansi Tanpa Short Sale Pada Saham-Saham Yang Terdaftar Dalam Indeks LQ45 Dan Sri-Kehati Selama Pandemi Covid-19 Periode 2020-2021 Nurwahidah, Nurwahidah; Hasan, Asriani
Jurnal MSA (Matematika dan Statistika serta Aplikasinya) Vol 10 No 1 (2022): VOLUME 10 NOMOR 1 TAHUN 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/msa.v10i1.31167

Abstract

Pengaruh Covid-19 terhadap IHSG mengakibatkan dibutuhkannya sebuah strategi investasi yang dapat meminimalkan risiko. Penelitian ini akan membandingkan kinerja portofolio global minimum variansi dari saham-saham LQ45 dan SRI-KEHATI menggunakan Indeks Sharpe, Indeks Treynor, dan Indeks Jensen selama masa pandemi Covid-19 tahun 2020-2021. Berdasarkan perhitungan expected return dan standar deviasi portofolio yang menyatakan risiko portofolio diperoleh bahwa portofolio saham-saham indeks LQ45 memiliki expected return dan standar deviasi yang lebih tinggi daripada portofolio pada saham-saham indeks SRI-KEHATI. Evaluasi kinerja portofolio menggunakan Indeks Sharpe, Indeks Treynor dan Indeks Jensen menunjukkan bahwa portofolio saham-saham pada indeks LQ45 memiliki kinerja yang lebih baik dibandingkan portofolio saham-saham pada indeks SRI-KEHATI pada periode 2020-2021
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.
Identification of The Consequences of Covid-19 on Banking Credit Hasan, Asriani; Risfan Rizaldi, Andi; Husna, Asmaul
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to look at the consequences of Covid-19 on bank credit, both from a positive and a negative side. This research is qualitative research with a descriptive method. The object of this research is Bank BTN Kajaolalido Makassar Branch. The data used in this research is primary data using interview techniques (interviews) with related parties at Bank BTN and observation. The data are in the form of credit planning, lending, and credit supervision. The results obtained in this study are the positive consequences of Covid-19 on bank credit, namely. Bank BTN Kajaolalido is increasingly aggressive in marketing various types of credit with lighter schemes. In addition, Bank BTN also provides credit relaxation such as assistance for the National Economic Acceleration or PEN in the form of interest subsidies and the provision of credit restructuring.
CCapacity Building: Literasi Digital dan Peluang Pemanfaatan dalam Ekonomi Rumah Tangga Hasan, Asriani; Risfan Rizaldi, Andi
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 5 No. 1 (2020): 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.v5i1.55

Abstract

Tonrorita merupakan salah satu desa di Kecamatan Biring Bulu Kabupaten Gowa. Secara geografis, Tonrorita merupakan daerah lereng pegunungan dengan sebagian besar masyarakatnya bekerja disektor pertanian dan perdagangan besar dan eceran. Karena letak geografisnya, masyarakat Tonrorita masih sulit mengakses internet dan kalaupun bisa, pengetahuan mereka terkait teknologi digital masih minim. Kondisi demikian menjadi ironi ditengah kemajuan teknologi digital saat ini. Munculnya bisnis digital seperti Gojek dan Grab serta aplikasi keuangan berbasis android sebenarnya bisa dimanfaatkan masyarakat Tonrorita dalam meningkatkan produktivitas dan kesejahteraan. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pemahaman sekaligus keterampilan masyarakat dalam memahami dan menggunakan teknologi digital untuk peningkatan kesejahteraan. Kegiatan ini berisi materi dan praktik terkait pemanfaatan aplikasi bisnis digital dan keuangan berbasis android. Output dari kegiatan ini adalah peserta memahami dan bisa menggunakan aplikasi bisnis digital dan keuangan. Kata Kunci: Bisnis, Digital, Keuangan
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.
Co-Authors Abdulah, Andreas Junaedi Abidin, Nurwahidah Akram, Al Alvioni Bani Amir Amir Amir Amir Amril Arifin Andi Risfan Rizaldi Andi Risfan Rizaldi Anugrawati, Sri Dewi Arsal, Muryani Asmaul Husna Baso Madiong Basri Oner Dewi Puspita Faidhul Adzim Farman, Safril Hasniar Hasniar, Hasniar Herlin Saputri, A. Febri Wulandari Hikmah Hikmah Idrawahyuni Ismawati Ismawati Kurniati, Ratnah Linda Arisanty Razak Linda Arisanty Razak Mira Mira Muh Nur Zhafran Muh. Rum Muhammad Mursalim Muryani Arsal Nur Fitri Amaliah Nur Rahma Nurhidayah Nurhidayah Nurmia Nurwahidah Nurwahidah Nurwahidah NURWAHIDAH NURWAHIDAH Ramly, Ramly Randi Randi Randi, Randi Rezki Anggreni Risda Wilda Risfan Rizaldi, Andi Rizaldi, Andi Risfan Romadhoni, Buyung Sabaria Suyuti Sahrullah Sahrullah, SE.,M.Ak Sakia Putri Samsul Salmawati Salmawati Samita, Samita Sitti Sulaeha Sri Ariyanti Arif Sri Nengsi Eka St Nur Chairunnisa F Sulistiyanti, Rini Syamsuddin Syamsuddin Utami, Arli Magfirah