Article Per Year (5 Year)
p-Index From 2021 - 2026
7.63
P-Index
This Author published in this journals
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 SEIKO : Journal of Management & Business 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

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 2   3   4   5   6 
PERAMALAN HARGA EMAS MENGGUNAKAN PENGUKURAN VOLATILITAS MODEL GARCH Asriani Hasan
SEIKO : Journal of Management & Business Vol 2, No 2 (2019): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.674 KB) | DOI: 10.37531/sejaman.v2i2.370

Abstract

Penelitian ini dilakukan untuk melihat peramalan return harga emas dengan menggunakan model GARCH (Generalized Autoregressive Conditional Heteroskedasticity). Hasil analisis return harga emas menunjukkan data tersebut mengalami pengelompokan slot777 volatilitas (volatility clustering) atau kasus heteroskedastisitas. Data yang digunakan merupakan data harga emas periode bulanan yaitu Desember 2007 sampai Desember 2018. Model terbaik yang diperoleh yaitu GARCH (1,1) dengan memperoleh hasil peramalan return harga emas untuk periode Januari 2019 sampai Desember 2019. Kata Kunci : Emas,Peramalan,Volatilitas
Analisis Distorsi Biaya dan Hidden Costs pada Produk Kompleks dan Standar UMKM Berbasis Activity-Based Management Ikha Andriani; Ismayanti; Widia Wahyuni; Novitasari; Asriani Hasan
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): 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.v9i2.676

Abstract

Increased cost utilization in MSMEs is one of the factors that determine the development of a business, including the challenge of cost distortion due to the use of a traditional Cost of Goods Sold (COGS) system that is subjective and ignores the hidden costs of non-value-added activities. This study aims to analyze cost distortions and identify hidden costs in Cahaya Aluminium MSMEs using the Activity-Based Management (ABM) approach. The research method used is qualitative-descriptive with a single case study design and a descriptive-comparative approach. Primary data was obtained through in-depth interviews validated through triangulation of informal cost data. Data analysis techniques used thematic analysis, starting from data collection, data reduction through Activity-Based Management (ABM) activity coding, and using Activity-Based Cost (ABC) simulations presented in a comparison matrix. The results of the Activity-Based Costing (ABC) simulation showed significant cost distortions in the Kitchen Set (Complex Product) aspect, which experienced undercosting, and the Dish Cabinet (Standard Product), which experienced overcosting. These distortions were triggered by non-value-added activities such as rework and material return waiting time. Based on these results, it can be seen that Activity-Based Management (ABM) through material synchronization and supplier evaluation can improve the accuracy of HPP and operational efficiency for Cahaya Aluminium MSMEs
Analisi Efektivitas Pengendalian Internal terhadap Mitigasi Risiko Kecurangan dalam Pengelolaan Keuangan Daerah (Studi Kasus BPKD Kabupaten Gowa) sitti Aliyah; Ismail Rasulong; Asriani Hasan
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): 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.v9i2.696

Abstract

This study is motivated by the high risk of fraud in local government financial management, which remains a significant issue in the public sector. Weak internal control implementation, limited effectiveness of internal audit, and low anti-fraud awareness may create opportunities for financial misconduct. This research aims to analyze the effectiveness of internal control in mitigating fraud risk in local financial management at the Regional Financial Management Agency (BPKD) of Gowa Regency, as well as to examine the role of internal audit and anti-fraud awareness in supporting the internal control system. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Key informants include officials and staff directly involved in financial management and oversight processes. The findings indicate that internal control at BPKD Gowa Regency has been implemented in accordance with existing regulations; however, its effectiveness has not been fully optimized due to limitations in human resources, inconsistencies in procedural implementation, and high workload pressures. Internal audit and anti-fraud awareness play a crucial role in strengthening internal control and reducing fraud risk. This study concludes that strong synergy among internal control, internal audit, and anti-fraud awareness is essential to enhance accountability, transparency, and integrity in local government financial management.
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 Ikha Andriani Indri Indri Ismail Rasulong Ismawati Ismawati Ismayanti Janna, Miftahul Kurniati, Ratnah Linda Arisanty Razak Linda Arisanty Razak Mira Mira Muh Nur Zhafran Muh. Rum Muhammad Mursalim Muryani Arsal NOVITASARI 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 Aliyah Sitti Sulaeha Sri Ariyanti Arif Sri Nengsi Eka St Nur Chairunnisa F Sulistiyanti, Rini Susanto, Adnan Dwi syamsidar syamsidar Syamsuddin Syamsuddin Utami, Arli Magfirah Widia Wahyuni Zalbina, Filya