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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 Edueco Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Riset Akuntansi Politala Amalee: Indonesian Journal of Community Research & Engagement Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ekonomi dan Manajemen Indonesia 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 Accounting and Financial Issue Journal of Mathematics, Computation and Statistics (JMATHCOS) International Journal of Economics, Business and Innovation Research Journal of Ekonomics, Finance, and Management Studies Jurnal Publikasi Ekonomi dan Akuntansi
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 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.
Peran Activity-Based Costing dalam Akurasi Harga Pokok Produksi dan Kinerja Keuangan Perusahaan yang Terdaftar dalam BEI: Study Kasus PT Mustika Ratu Tbk Sahriah, Sitti; Janna, Miftahul; Dampangtiro, Ananta Putra; Zalbina, Filya; Susanto, Adnan Dwi; Hasan, Asriani
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6282

Abstract

In the modern business environment, characterized by increasingly intense competition and high complexity of production processes, companies listed on the Indonesia Stock Exchange are required to have accurate cost information systems to support pricing decisions and improve financial performance. The use of traditional costing methods that allocate overhead costs in a general manner often leads to cost distortions, particularly in companies with diversified products and varied production activities. This study aims to analyze the role of Activity-Based Costing in improving the accuracy of cost of goods manufactured calculations and its impact on corporate financial performance, using PT Mustika Ratu Tbk as a case study. The research method employed is descriptive quantitative analysis by examining production cost data and the company’s financial performance. The results show that the implementation of Activity-Based Costing produces more accurate cost of goods manufactured calculations compared to traditional methods, as overhead costs are allocated based on activities that consume resources. This cost accuracy minimizes the occurrence of overcosting and undercosting of products, thereby supporting more competitive and realistic pricing. In addition, the application of Activity-Based Costing contributes positively to the company’s financial performance through improved operational efficiency, more effective cost control, and enhanced profitability. From a managerial perspective, this method provides relevant cost information for strategic decision-making, budgeting, and performance evaluation. Thus, Activity-Based Costing is proven to play an important role as an accurate and strategic costing system in supporting the sustainability and competitiveness of manufacturing companies listed on the Indonesia Stock Exchange.
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAAN MARKETPLACE YANG TERDAFTAR DI BEI Syamsidar, Syamsidar; Arman, Andi; Hasan, Asriani
Jurnal Edueco Vol. 9 No. 01 (2026): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v9i01.525

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan marketplace yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024, yaitu PT Bukalapak.com Tbk (BUKA), PT GoTo Gojek Tokopedia Tbk (GOTO), dan PT Global Digital Niaga Tbk (BLIBLI). Analisis dilakukan dengan menggunakan rasio likuiditas (Current Ratio), profitabilitas (Return on Assets), dan solvabilitas (Debt to Equity Ratio) melalui pendekatan Signaling Theory. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan purata tahunan dari data laporan keuangan triwulanan. Hasil penelitian menunjukkan bahwa ketiga emiten memiliki ketahanan likuiditas yang sangat pruden dan struktur modal yang konservatif. Meskipun rasio profitabilitas secara konsisten masih mencatatkan nilai negatif akibat strategi penetrasi pasar yang agresif dan tingginya biaya akuisisi pelanggan, terdapat tren perbaikan kinerja secara longitudinal. Hal ini memberikan sinyal positif bagi investor bahwa industri ekosistem digital sedang bertransisi menuju fase pertumbuhan yang berkelanjutan (sustainable growth) melalui kebijakan efisiensi biaya operasional (cost leadership).
THE INFLUENCE OF VILLAGE FUND ACCOUNTABILITY AND TRANSPARENCY ON PUBLIC TRUST Aliah Tri Saniyah; sahrullah; Asriani Hasan
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/52d3r817

Abstract

This study aims to analyze the influence of accountability and transparency in village fund management on the level of public trust in Kading Village, Barru Regency. Using a quantitative approach, data were collected through questionnaires and analyzed using multiple linear regression. The results showed that partially, accountability has a positive and significant effect on public trust, indicating that clear accountability increases the credibility of the village government. Similarly, transparency has a positive and significant effect, indicating that public information disclosure strengthens public trust. Simultaneously, accountability and transparency have a significant effect with an Adjusted R Square value of 0.531, meaning that both variables contribute 53.1% to public trust. These findings confirm that the integrated implementation of good governance principles is crucial in building the legitimacy of village government. The village government is advised to continue to improve the accessibility of APBDes information, while future researchers can develop this model by adding variables such as apparatus competence or community participation.
ANALISIS KINERJA CVP DAN RISIKO OPERASI: STUDI KASUS PT STEEL PIPE INDUSTRY OF INDONESIA TBK Nurul Faakhirah; Nurul Afyanah Lestari; Indri Indri; Asriani Hasan
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5224

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja operasional dan tingkat risiko finansial PT Steel Pipe Industry of Indonesia Tbk selama periode 2022-2024 dengan menggunakan pendekatan Cost-Profit-Margin (CVP). Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menerapkan analisis dinamis, di mana biaya tetap aktual setiap tahun digunakan sebagai parameter perhitungan untuk menghasilkan gambaran kinerja yang objektif. Hasil penelitian menunjukkan bahwa perusahaan memiliki struktur biaya yang sangat fleksibel dengan dominasi biaya variabel di atas 96%. Selama periode penelitian, diketahui bahwa perusahaan berhasil meningkatkan efisiensi operasional yang ditandai dengan kenaikan Contribution Margin Ratio dari 10,56% menjadi 16,24%. Seiring dengan peningkatan margin tersebut, nilai Break-Even-Point (BEP) mengalami penurunan yang konsisten sehingga berdampak pada penguatan Margin of Safety (MOS) hingga mencapai 82,64% pada tahun 2024. Analisis risiko operasional melalui Degree of Operating Leverage (DOL) menunjukkan angka yang stabil di kisaran 1,12 mengindikasikan bahwa Perusahaan memiliki ketahanan yang tinggi terhadap fluktuasi penjualan karena tidak terbebani oleh biaya tetap yang besar. Secara keseluruhan, hasil analisis CVP menegaskan bahwa PT Steel Pipe Industry of Indonesia Tbk memiliki kinerja operasional yang tangguh dan risiko yang terkendali dengan baik.
Co-Authors Akram, Al Aliah Tri Saniyah Alvioni Bani Amir Amir Amir Amir Amril Arifin Andi Risfan Rizaldi Andi Risfan Rizaldi Andreas Junaedi Abdulah Anugrawati, Sri Dewi Arman, Andi Arsal, Muryani Asmaul Husna Baso Madiong Basri Oner Dampangtiro, Ananta Putra Dewi Puspita Faidhul Adzim Farman, Safril Hasniar Hasniar, Hasniar Herlin Saputri, A. Febri Wulandari Hikmah Hikmah Idrawahyuni Indri Indri Ismawati Ismawati Janna, Miftahul 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 Nurul Afyanah Lestari Nurul Faakhirah Nurwahidah Nurwahidah Ramly, Ramly Randi Randi Randi, Randi Rezki Anggreni Risda Wilda Risfan Rizaldi, Andi Rizaldi, Andi Risfan Romadhoni, Buyung Sabaria Suyuti Sahriah, Sitti Sahrullah Sahrullah, SE.,M.Ak Sakia Putri Samsul Salmawati Samita, Samita Sitti Sulaeha Sri Ariyanti Arif Sri Nengsi Eka St Nur Chairunnisa F Sulistiyanti, Rini Susanto, Adnan Dwi syamsidar syamsidar Syamsuddin Syamsuddin Utami, Arli Magfirah Zalbina, Filya