Article Per Year (5 Year)
p-Index From 2021 - 2026
3.776
P-Index
This Author published in this journals
All Journal TOMALEBBI: Jurnal Pemikiran, Penelitian Hukum, Pendidikan Pancasila dan Kewarganegaraan (PPKn) Jurnal Bisnis, Manajemen, dan Informatika Jurnal Mirai Management Hasanuddin Economics and Business Review Proceeding Simposium Nasional Kelautan dan Perikanan Hasanuddin Journal of Applied Business and Entrepreneurship SEIKO : Journal of Management & Business Accounting Profession Journal (APAJI) HASANUDDIN JOURNAL OF BUSINESS STRATEGY JEKPEND Jurnal Ekonomi dan Pendidikan Paulus Journal of Accounting (PJA) AMAR (Andalas Management Review) Economics and Digital Business Review Jurnal Ilmiah Administrasita' Journal of Business Administration (JBA) Scientium Management Review Golden Ratio of Data in Summary The Scientia Law and Economics Review Journal of Business Issues Journal of Risk and Uncertainty Issues Indo-Fintech Intellectuals: Journal of Economics and Business Digital Economy and Digital Transformation Review Journal of Entrepreneur, Business and Management Economos : Jurnal Ekonomi dan Bisnis International Journal of Multidisciplinary Approach Research and Science Journal of Entrepreneurship and Financial Technology Pancasila International Journal of Applied Social Science IIJSE
Andi Aswan
Faculty Of Economics And Business, Hasanuddin University
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
The Analysis of Risk Level Effect on Credit Decision Making nurul ilmi hairullah; Muhammad Sobarsyah; Andi Aswan
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 5, No 1 (2022): Januari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v5i1.30931

Abstract

The study aims to determine the risk level of credit decision making. The research is descriptive qualitative. The research is conducted in PT. Bank Rakyat Indonesia (Persero) Tbk. Makassar. Methods of collecting data uses library research method and field research method. The research data uses qualitative data obtained from the results of literature study. In addition to qualitative data, it is also used financial reports for three years. The results of this research indicated that to anticipate non-performing loans, the specifications of prospective debtors were carried out in each credit-granting process. In granting credit, the specifications for the prospective debtor must be carried out.
ANALISA PENGARUH LEVERAGE DAN RETURN ON ASSET TERHADAP EARNING PER SHARE (STUDI KASUS PERUSAHAAN REAL ESTATE DAN PROPERTI DI INDONESIA) Useng Lienardo; Andi Aswan; Muhammad Ali
Journal of Business Administration (JBA) Vol 2, No 1 (2022): Juni 2022
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/jba.v2i1.3447

Abstract

This study aims to analyze the effect of leverage (financial leverage, operating leverage) and return on assets of real estate and property companies on earnings per share. This study is based on the phenomenon that 40 real estate and property companies listed in the Indonesia Stock Exchange (IDX) had fluctuation on net profit from 2015 to 2019. The study uses times series data from 40 real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The data collected were analyzed using multiple linear regression. The results of this study indicate that financial leverage did not affect earnings per share. The same is also found in operating leverage. For the return on assets variable, this study found that it can be used to predit earnings per share. 
Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Ukuran Perusahaan Terhadap Profitabilitas dan Nilai Perusahaan yang Terdaftar di Bursa Efek Indonesia Bernon Sampe Tondok; Cepi Pahlevi; Andi Aswan
Hasanuddin Journal of Business Strategy Vol 1 No 3 (2019): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v1i3.254

Abstract

This study examines the effect of capital structure, company growth, company size on profitability and company value the cases of manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research using path analysis. Classical assumption evaluations are conducted comprising of normality, linearity, autocorrelation, multicollinearity, and heteroscedasticity test. The sample is 33 manufacturing companies listed on the Indonesia Stock Exchange from period 2013 – 2017. The results of the study found that there was a positive impact of capital structure, company growth, firm size on profitability and value of manufacturing companies.
The Effect of Managerial Ownership, Financial Performance, Corporate Competition on Stock Prices with Capital Structure as the Intervening Variable in the Coal Mining Companies Listed on the Indonesia Stock Exchange Yulia Afriani; Abdul Rakhman Laba; Andi Aswan
Hasanuddin Journal of Business Strategy Vol 2 No 1 (2020): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v2i1.307

Abstract

This study aimed to find out the effect of managerial ownership, financial performance, corporate competition on stock prices with capital structure as the intervening variable in the coal mining companies listed on the Indonesia Stock Exchange. Managerial ownership variables by the shareholding presentation. Financial performance variables by Total Asset Turnover (TATO). Firm competition variable by Concentration Ratio (CR). Capital structure variables by Debt to Equity Ratio (DER). Stock prices variable by Price to Book Value (PBV). The population of this study was the coal mining companies listed on the IDX. This study used Purposive as the sampling technique. The data source was secondary data from financial statements published through the IDX official website. This study used descriptive statistics and inferential statistics with a quantitative approach using regression techniques with the E-Views version 10 program. The results of this study showed that the dealings of managerial ownership had a positive and significant effect on DER, TATO had a negative and not significant effect on DER, while CR had a negative and significant effect on DER. The dealings of managerial ownership, TATO, DER has a positive and significant effect on PBV, while CR has a negative and not significant. The dealings of managerial ownership influences PBV through DER, interestingly TATO has no effect on PBV through DER and CR influences PBV through DER
The Effect of Additional Employee Income and Work Environment on The Performance of Civil Servants through Work Motivation Siti Narmita Yamin; Idrus Taba; Andi Aswan
Hasanuddin Journal of Business Strategy Vol 3 No 1 (2021): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v3i1.414

Abstract

This study aims to find out the influence of the additional employee income and the work environment on the performance of civil servants through work motivation in the Regional Secretariat of Gowa District. Data collection is carried out by civil servants assigned in the Secretariat Office of Gowa District. Of 127 population, as many as 96 respondents are taken using the Slovin technique. On the basis of findings, the results showed that the additional employee income and the work environment have a positive and significant effect on work motivation. Further, the additional employee income and the work environment have a positive and significant effect on employee performance. Work motivation has a positive and significant effect on employee performance. Interestingly, work motivation is unable to mediate the relationship between additional employee income and employee performance. However, the work motivation can mediate the relationship between the work environment and the employee performance at the Gowa District Secretariat Office.
Comparison Of The Accuracy Of Corporate Bankruptcy Prediction Models (Study On Listing And Delisting Companies In Indonesia Stock Exchange) Siti Rahayu Amalia; Abd. Rakhman Laba; Andi Aswan
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.4760

Abstract

This a company is bankruptcy prediction method is needed by various parties, such as investors, accountants, governments, lenders, and management in order to predict the continuity of a company's operations in the future. Various bankruptcy prediction studies have been conducted to determine the most precise and accurate bankruptcy prediction model in predicting bankruptcy. This study aims to examine which of the Altman model, Zmijewski model, Springate model, CA-Score model, Grover model, and Ohlson model could significantly explain company bankruptcy and have the most accurate prediction accuracy. This research uses a descriptive quantitative approach. The sample is purposive sampling by taking 12 companies that were declared delisted from the Indonesia Stock Exchange in 2008-2022. The comparative sample is companies that are still listed on IDX with the same number and type, and randomly taken during the same period as the delisting company. The analysis technique in this research is binary logistic regression. The research results prove that of the six bankruptcy prediction models that can significantly explain company bankruptcy are the Zmijewski model, CA-Score model, and Ohlson model. However, the prediction model that has the most accurate level of prediction accuracy is the Zmijewski model. It is caused delisting companies that are the object of observation have a tendency of Earning After Taxes that obtained in a loss-profit or negative state and the amount of debt tends to be very large.. Keywords: delisting, bankruptcy prediction model, altman model, zmijewski model, springate model, ca-score model, grover model, ohlson model.
ANALYSIS OF INTELLECTUAL CAPITAL TO INCREASE BUSINESS PERFORMANCE (SURVEY ON PT. TELEKOMUNIKASI INDONESIA, TBK WITEL SULSEL) Marry Fusfita; Dian Parawansa; Andi Aswan
Journal of Risk and Uncertainty Issues Vol. 2 No. 1 (2023): Journal of Risk and Uncertainty Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jrui.v2i1.372

Abstract

This study aims to investigate the influence of dominant factors of intellectual capital: human capital, customer capital and structural capital to business performance as a test of the theory and models of Bontis et. al. (non monetary), with the surveyed private firms On PT. Telekomunikasi Indonesia, Tbk Witel Sulsel. The importance of intellectual capital is now considering that the company has begun to consider intellectual capital to distinguish intangible, intangible company's assets where assets are not only gained by spending some money but can also be used and make a profit. The respondents in this study were as 120 employees. The analysis technique used to test the hypothesis is factor analysis. The results showed that the three independent variables,
THE EFFECT OF COMPANY SIZE AND LAVERAGE ON STOCK RETURN WITH RETURN ON ASSETS AS AN INTERVENING VARIABLE IN GOVERNMENT-OWNED COMMERCIAL BANKS ( STUDY ON GOVERNMENT-OWNED COMMERCIAL BANKS 2017-2021 PERIOD) Ifa Laratifa Basri; Mursalim Nohong; Andi Aswan
Scientium Management Review Vol. 2 No. 2 (2023): Scientium Management Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/smr.v2i2.402

Abstract

Study This aim For analyze influence Environment Work , and Leadership Style to loyalty employee through satisfaction Work as intervening variables at Bone Arasoe Sugar Factory . Data used in study This is the primary data obtained from questionnaire . Method taking sample use method … As for the amount sample used _ a total of 113 employees remained at the Arasoe Bone Sugar Factory . Method analysis used _ is method descriptive statistical analysis and analysis path (Path Analysis) with SPSS application Version 25 for windows. The results of research on pathways First show that Environment Work and Leadership Style influential positive and significant to satisfaction work at Bone Arasoe Sugar Factory . Whereas results research on pathways second show that Environment Work , Leadership Style , and Satisfaction Work influential positive and significant to Loyalty employees at Bone Arasoe Sugar Factory .
Implementation of Performance Management and Training on Employee Performance hendra winarta; Nuraeni Kadir; Andi Aswan
Journal of Entrepreneurship and Financial Technology Vol. 2 No. 2 (2023): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v2i2.454

Abstract

The achievement of an corporation is largely determined by way of effective human resource management, due to the fact human assets have a chief position in organizational activities. The concept of human useful resource management is a technique of planning, organizing, directing and supervising the sports of procurement, improvement of repayment, integration, maintenance and release of human resources so that organizational dreams can be found out. what is the relationship between implementation of performance management, education on employee performance? There are still few researchers who explore this query. This study aims to (i) analyze and examine the effect of performance management implementation variables on employee performance; (ii) analyze and test the effect of training variables on employee performance; and (iii) analyze and examine the dominant variables influencing employee performance. This research is included in the category of survey research. This research was conducted at PT Pelabuhan Indonesia (Persero), Makassar Regional. This research was conducted within 2 (two) months. The population and sample in this study were all permanent employees of 71 people. Data collection techniques used closed questionnaires which were distributed to all respondents. The data analysis method used in this research is descriptive analysis and multiple linear regression analysis. The results showed that the performance management implementation variable and the education and training variable had a positive and significant effect on employee performance both partially and simultaneously. The performance management implementation variable has a dominant influence on employee performance
Influence Of Government Accounting Information Systems, Implementation of Government Accounting Standards, Human Resource Competence, and Internal Control Systems as Moderator Variables on the Quality of Regional Government Financial Reports in the Study of Buton Selatan District Hamza, La Ode Firman; Sabir, Sabir; Aswan, Andi
Pancasila International Journal of Applied Social Science Том 1 № 02 (2023): Pancasila International Journal of Applied Social Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v1i02.199

Abstract

This study analyzes the influence of Accounting Information Systems, Application of Accounting Standards, and Competence of Human Resources on the quality of the financial reports of the Government of South Buton Regency. In addition, this study also explores the moderating role of the Internal Control System on the relationship between these factors and the quality of financial reports. Data is collected through a survey of respondents who are involved in the process of accounting and financial reporting. The results of the analysis show that these three factors have a significant and positive influence on the quality of financial reports. In addition, the findings also reveal that the Internal Control System has an important role as a moderating factor that can strengthen the positive relationship between these factors and the quality of financial reports. This study provides a holistic view of the factors that influence the quality of financial reports in local government and highlights the importance of information management, application of accounting standards, human resource development, and the role of the internal control system in ensuring the accuracy, relevance and integrity of financial reports.
Co-Authors . MUSTARI Abd Rakhman Laba Abd. Rakhman Laba Abdul Rahman Laba Abdul Rahman Laba Abdul Rakhman Laba Abdul Razak Munir Anandita, Ribkah Ardian Leghari Balele, Andi Bintang Bernon Sampe Tondok Bintang Balele Burhan, Hasdiana Cepi Pahlevi Daryanto Daryanto Daryanto Didiktus, Oktavianus Djabir Hamzah Dyan Ristiawan Eston Septanugrah Samperuru Fahruddin Fahruddin Faizal Gazali DM Firman Firman Gagaring Pagalung Ghofar Ilmi Kristianto Halidu, Muhtyaningsih Harum Ode Hamza, La Ode Firman Haris Maupa hendra winarta Ifa Laratifa Basri Jariah, Putri Ainun Jusni Jusni Jusni Jusni, Jusni Kamalia Komang Indrayana Laba, Abd. Rakhman Maharani Maharani Marry Fusfita Muhammad Ali Muhammad Ali Muhammad Idrus Taba Muhammad Sobarsyah Mursalim Nohong Nur ‘Azah Nuraeni Kadir nurul ilmi hairullah Pasryb, Andi Syahida Ulhaq Pratiwi Shirtya Dwi Saputra RIA MARDIANA Saad, Hendra Sabir Sabir Samperuru, Eston Septanugrah Sandro, Nandi Rasdiana Sri Siti Narmita Yamin Siti Rahayu Amalia Sobarsyah, Muhammad Sri Eka NurBasmawati Suci Zulkifli Sudirman Sudirman Sumardi Sumardi . Teguh Pernanda Useng Lienardo Wahda, Wahda Yulia Afriani