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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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PENGARUH RASIO KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2024 Nurmia; Sahrullah, SE.,M.Ak; Asriani Hasan, SE., M.Sc
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 3 September 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.32532

Abstract

This study aims to examine the effect of the Current Ratio and Return on Assets on Earnings Management. This research is a quantitative study using secondary data in the form of financial statements. The population in this study consists of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The sample was obtained using purposive sampling, resulting in 108 units of data. Multiple linear regression analysis, using IBM SPSS 25, was employed to test the hypotheses. The results indicate that the Current Ratio has a positive and significant impact on earnings management, and the Return on Assets also has a positive and significant effect on earnings management.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Sabaria Suyuti; Sahrullah; Asriani Hasan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33039

Abstract

The real estate sector in Indonesia faces fluctuations in property values influencedby economic factors, inflation, and government regulations, which can potentiallylead to financial reporting manipulation. This study aims to analyze the effect ofliquidity and firm size on the financial performance of real estate companies listedon the Indonesia Stock Exchange during the period 2020–2023. Using a quantitativeapproach with an associative research method, the study employs purposivesampling and selects 23 companies that meet the criteria of consistent listing,complete annual financial reports, and availability of data relevant to the researchvariables. The variables include liquidity measured by the Current Ratio (CR), firmsize measured by the logarithm of total assets, and financial performance measuredby Return on Assets (ROA). Data were analyzed using multiple linear regressionwith classical assumption tests to ensure model feasibility. The results reveal thatliquidity has a significant positive effect on financial performance, indicating thatfirms with higher liquidity are more capable of fulfilling short-term obligations andimproving profitability. Conversely, firm size has a negative and insignificant effecton financial performance, suggesting that larger firms may face inefficiencies andhigher operational costs that offset their potential advantages. The study concludesthat effective liquidity management is a key determinant of financial performance inthe Indonesian real estate industry, whereas firm size alone does not guaranteesuperior performance. These findings provide practical implications for managersand investors in assessing financial strategies and decision-making within thesector.
Pendampingan Pembuatan Laporan Keuangan dan Pembayaran Berbasis Digital pada Toko Kue Kasippi Kabupaten Majene: Assistance in Making Digital-Based Financial Reports and Payments at Kasippi Cake Shop Majene Regency Hasan, Asriani; Rizaldi, Andi Risfan; Hikmah, Hikmah
Amalee: Indonesian Journal of Community Research and Engagement Vol. 4 No. 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.3135

Abstract

The use of QRIS has increased, but it differs from the 3T areas in Indonesia. One of the 3T areas is Majene Regency, located in West Sulawesi Province. Therefore, this Community Service activity (PKM) aims to assist in making financial reports and digital-based payments. The partner in this PKM activity is the Kasippi Mitra Sejahtera Cake Shop. Making a QRIS account in this activity uses the Bank Mandiri Livin'usaha application. For assistance in making financial reports using the Buku Warung application. The PAR (Participatory Action Research) method approach is the type of method used in this PKM activity. This activity consists of the problem identification stage, the preparation stage, the program implementation stage, and the evaluation stage. The results obtained in this PKM activity are that Digital Payments using QRIS make it easy for the public to make transactions. The results of this PKM also provide knowledge about making digital financial reports. Therefore, this assistance activity for creating financial statements and digital-based payments can positively impact partners, namely implementing digital costs on their businesses and recording and making simple financial reports using an application. This aims to make partners better at managing their business.
PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP KINERJA INDIVIDU KARYAWAN DI PT. MAKASSAR TENE Herlin Saputri, A. Febri Wulandari; Hasan, Asriani; Nurhidayah, Nurhidayah
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.581

Abstract

This study aims to analyze the effect of sales accounting information systems on individual employee performance. The method used is quantitative research with data collection through questionnaires distributed to 35 employees in the company. The results of the study indicate that the sales accounting information system has a significant effect on individual employee performance, with a significance value of 0.002 which is smaller than 0.05 and a t-count value of 3.329 which is greater than the t table of 1.692. These findings support the hypothesis that the implementation of a more effective accounting information system can improve employee performance. This study also strengthens the theory of the Technology Acceptance Model (TAM) and the Theory of Reasoned Action (TRA), which show the importance of perceived usefulness and ease of use of information systems in improving work productivity.
SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA PT SARAH CELL SULAWESI Akram, Al; Salam, Abdul; Hasan, Asriani
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.590

Abstract

This study aims to analyze the implementation of cash sales accounting information systems and the effectiveness of internal control at PT Sarah Cell Sulawesi. This study is useful as a reference in strengthening efficient, accountable, and integrated technology-based accounting information systems. The method used is a descriptive qualitative approach with data collection techniques through in-depth interviews with 4 (four) key informants, namely financial managers, sales admins, cashiers, and IT staff. The results of the study indicate that the Zahir Online and Bavaraja application-based information systems have been implemented effectively, allowing recording of sales transactions in real time, automatically, and well documented. This system is integrated with hardware, local and cloud networks, and standard operating procedures. In addition, internal control is strengthened through separation of duties, data verification, and monitoring of daily sales reports that support transparency and accountability. The implications of these findings indicate that the use of appropriate accounting information systems can improve operational efficiency and prevent errors or fraud in the cash sales process. The contribution of this study is to provide a practical overview of the importance of integration between technology. HR, and procedures in effective sales management in the digital era.
Pengaruh Environmental, Social and Governance Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Salmawati; Linda Arisanty Razak; Asriani Hasan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7919

Abstract

This research impact of Environmental, Social, and Governance (ESG) factors on the performance of state-owned banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. Given the growing importance of sustainable business practices, this study aims to analyze how ESG disclosures affect financial performance, specifically measured by Return on Assets (ROA). Utilizing empirical data, the research explores the relationship between these variables, emphasizing the significance of ESG in enhancing corporate reputation and overall financial health. The findings are anticipated to provide valuable theoretical insights and practical implications for companies striving to improve their ESG practices and financial outcomes.
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