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The Effect of Cost Leadership Strategy and Differentiation on Company Performance in the Silk Cloth Industry, Wajo Kampoeng BNI District Masrullah, Masrullah; Adziem, Faidul; Nasrun, Muhammad; Yanti, Reski
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12310

This study aims to investigate the influence of cost leadership and differentiation strategies on the performance of companies operating in the silk fabric industry in Wajo Kampoeng district, BNI. The research adopts a quantitative approach. The study population consists of all employees within the silk fabric industry in Wajo Kampoeng Regency, BNI. Primary data was collected through the distribution of questionnaires to 30 respondents. The research instrument utilized the Likert Scales method, and data analysis was conducted using the Social Science Application Statistics Packages (SPSS) version 25. The research findings indicate that (1) the variable representing the cost leadership strategy has a significantly positive impact on company performance, and (2) the differentiation strategy variable also significantly influences company performance. Based on these results, it can be concluded that both cost leadership and differentiation strategies play crucial roles in enhancing company performance within the silk fabric industry. These findings provide valuable insights for businesses in this sector, highlighting the importance of strategic management in achieving and sustaining competitiveness and success.

The Influence of Social Performance and Environmental Performance on Company Financial Performance Empirical Study on Mining Companies Listed on the Indonesian Stock Exchange (Idx) 2020-2022 Nurhidayah; Wahyuni; Muhammad Nasrun; Amelia
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/hqzjah55

This study examines the influence of social performance and environmental performance on the financial performance of mining companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022. Employing a quantitative research approach, the study uses secondary data from 15 mining companies. The data were analyzed using SPSS 26 for statistical processing and interpretation. The findings reveal that both social performance and environmental performance have a significant positive impact on financial performance when evaluated individually. Companies that actively engage in social initiatives and prioritize environmental sustainability tend to exhibit improved financial outcomes. These results highlight the strategic value of integrating social and environmental considerations into business practices, as they contribute not only to corporate responsibility but also to financial success. The study provides critical insights for stakeholders, emphasizing the importance of social and environmental performance as drivers of sustainable financial growth. This information supports stakeholders in making informed decisions regarding investments and corporate strategies. The research underscores the need for mining companies to strengthen their commitment to social and environmental initiatives to enhance financial performance and stakeholder trust. Future studies could expand the scope by analyzing other industries and incorporating additional variables such as governance and regulatory compliance to enrich the understanding of performance dynamics.

Analisis Manajemen Kas dalam Menjaga Likuiditas Perusahaan: Studi Kualitatif pada Industri Manufaktur Merdekawati, Eka; Nasrun, Muhammad
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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

Penelitian ini bertujuan untuk menganalisis strategi manajemen kas yang diterapkan oleh perusahaan manufaktur di pasar berkembang, khususnya dalam menjaga likuiditas di tengah ketidakstabilan ekonomi dan keterbatasan teknologi. Studi ini mengeksplorasi pendekatan adaptif yang digunakan perusahaan untuk mengelola arus kas dan menjaga stabilitas keuangan. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR). Data diambil dari berbagai literatur dan studi kasus sebelumnya yang relevan, terutama mengenai manajemen kas, teknologi keuangan sederhana, dan kebijakan pemerintah di pasar berkembang. Analisis dilakukan untuk mengidentifikasi pola dan praktik adaptif yang diterapkan oleh perusahaan manufaktur. Temuan penelitian menunjukkan bahwa diversifikasi sumber pendanaan dan penerapan teknologi sederhana, seperti aplikasi seluler dan perangkat lunak berbasis cloud, adalah strategi utama yang diadopsi oleh perusahaan manufaktur untuk menjaga likuiditas. Selain itu, kolaborasi dengan lembaga keuangan lokal terbukti efektif dalam menghadapi volatilitas ekonomi dan perubahan kebijakan. Penelitian ini juga mengungkapkan bahwa tantangan internal, seperti keterbatasan teknologi dan keterampilan, dapat diatasi dengan pelatihan teknis yang memadai. Penelitian ini memberikan kontribusi penting dalam literatur manajemen kas, khususnya dalam konteks pasar berkembang. Implikasi praktis dari penelitian ini mencakup panduan bagi perusahaan manufaktur dalam mengimplementasikan strategi manajemen kas yang fleksibel dan adaptif, serta pentingnya pelatihan karyawan dalam penggunaan teknologi sederhana untuk meningkatkan efisiensi operasional.

PENINGKATAN JIWA ENTREPRENEURSHIP SISWA MADRASAH ALIYAH DAN TSANAWIYAH MELALUI PENGELOLAAN BAHAN ORGANIK DAN PEMANFAATANNYA PADA BUDIDAYA TANAMAN HORTIKULTURA SECARA COMPANION DI PEKARANGAN Haring, Feranita; Sjahril, Rinaldi; Riadi, Muh.; Dungga, Novaty Eny; Syaiful, Syatrianty A; Rafiuddin, .; Nasrun, Muhammad
Jurnal Dinamika Pengabdian Vol. 3 No. 2 (2018): JURNAL DINAMIKA PENGABDIAN VOL. 3 NO. 2 MEI 2018
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v3i2.4250

Pengabdian pada masyarakat ini diharapkan dapat menjadi bagian aktivitas dari pelatihan life-skill dan rencana kurikulum atau pengajaran di sekolah-sekolah tingkat SMP maupun SMA selama 5 tahun ke depan, untuk mengembangkan konsep sekolah yang ramah lingkungan sebagai kesatuan dari komunitas lokal khususnya di Kabupaten Gowa. Pengabdian masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan kelompok mitra pada pengelolaan bahan organik dan budidaya tanaman hortikultura. Kegiatan ini dilaksanakan dengan metode pembinaan kelompok mitra mengenai pengelolaan bahan organik dan pemanfaatannya pada budidaya tanaman hortikultura secara companion di pekarangan meliputi dua hal yaitu; 1) pelaksanaan pengelolaan bahan organik dan 2) pelaksanaan budidaya tanaman hortikultura. Berdasarkan hasil kegiatan yang dilaksanakan disimpulkan bahwa mitra antusias dalam kegiatan pengelolaan bahan organik dan budidaya tanaman hortikultura dalam rangka pemberdayaan masyarakat. Kata kunci: wirausaha, bahan organik, budidaya tanaman, hortikultura,

Pengaruh Persepsi Mahasiswa Akuntansi Terhadap Etika Profesi Akuntan Leli, Leli; Nasrun, Muhammad; Muttiarni, Muttiarni
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.24747

Tujuan Penelitian: Penelitian ini bertujuan menganalisis pengaruh gender dan persepsi mahasiswa terhadap etika profesi akuntan, dengan fokus pada mahasiswa Akuntansi angkatan 2021 Universitas Muhammadiyah Makassar.Metode Penelitian: Pendekatan kuantitatif digunakan dengan metode survei melalui kuesioner. Responden berjumlah 72 mahasiswa yang telah menempuh mata kuliah Etika Profesi Akuntan, ditentukan dengan rumus Slovin dari populasi 257 mahasiswa. Analisis data menggunakan regresi linier bergandaOriginalitas: Penelitian ini berkontribusi pada literatur dengan mengkaji pengaruh gender dan persepsi mahasiswa secara simultan terhadap etika profesi akuntan di pendidikan tinggi Indonesia. Penelitian ini juga menyoroti pentingnya pendidikan etika dalam membentuk perilaku profesional calon akuntan, dengan mempertimbangkan dinamika sosial dan kebijakan MBKM.Hasil Penelitian: Hasil penelitian menunjukkan bahwa gender dan persepsi mahasiswa berpengaruh signifikan terhadap etika profesi akuntan. Mahasiswa laki-laki lebih rasional dan berani dalam keputusan etis, sedangkan perempuan lebih berhati-hati dan emosional. Persepsi positif terhadap etika ditemukan pada mahasiswa dengan pendidikan etika yang baik dan lingkungan yang mendukung. Kedua variabel berkontribusi dalam membentuk sikap etis mahasiswa.Implikasi: Temuan ini memiliki implikasi strategis bagi pendidikan tinggi untuk memperkuat kurikulum etika profesi akuntan yang responsif terhadap isu gender dan persepsi. Pendidikan etika yang menyeluruh dan kontekstual penting untuk menciptakan akuntan yang kompeten, bertanggung jawab, dan menjunjung tinggi kode etik profesiResearch Objective: This study aims to analyze the influence of gender and students’ perceptions on professional accounting ethics, focusing on Accounting students of the 2021 cohort at Universitas Muhammadiyah Makassar.Research Method: A quantitative approach was employed using a survey method with questionnaires. The respondents consisted of 72 students who had completed the Professional Ethics course, selected using Slovin's formula from a population of 257 students (with a 10% margin of error). Data were analyzed using multiple linear regressionOriginality: This study contributes to the literature by examining the simultaneous effects of gender and students’ perceptions on professional accounting ethics in the context of higher education in Indonesia. It also highlights the importance of ethics education in shaping the professional behavior of future accountants, while considering social dynamics and the MBKM (Merdeka Belajar Kampus Merdeka) policy.Research Findings: The results indicate that both gender and students’ perceptions have a significant influence on professional accounting ethics. Male students tend to be more rational and bold in ethical decision-making, whereas female students are more cautious and emotional. A positive perception of ethics is observed among students who receive quality ethics education and are in supportive environments. Both variables contribute to shaping students’ ethical attitudes.Implications: These findings have strategic implications for higher education institutions to enhance accounting ethics curricula that are responsive to gender issues and perception differences. Comprehensive and contextual ethics education is essential for producing accountants who are competent, responsible, and uphold the professional code of ethics.

The Effect of Financial Performance on Company Value with Corporate Social Responsibility as a Moderating Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange 2021-2023 Alfira rezky Amalia; Muhammad Nasrun; Syamsuddin Syamsuddin
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.396

This study aims to determine the effect of financial performance on company value using Corporate Social Responsibility as a moderating variable focused on food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a quantitative method, the sample in this study was taken from the Indonesia Stock Exchange (IDX) with a total of 15 Food and Beverage Sector Companies. The research data was obtained using secondary data. The results of the study from the data processed using SPSS 26 statistical calculations. Based on the partial output of SPSS 26, the results of the study indicate that financial performance has a positive and significant effect on company value. Corporate social responsibility is able to positively moderate the relationship between financial performance and company value in the food and beverage sector

Meneliti Beberapa Faktor yang Berpengaruh Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Nasrun, Muhammad
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1186

Penelitian ini mengidentifikasi pengaruh kualitas sumber daya manusia, pemahaman akuntansi, penerapan standar akuntansi pemerintah, dan sistem pengendalian intern terhadap kualitas laporan keuangan daerah di Kabupaten Luwu Utara. Metode penelitian yang digunakan adalah kuantitatif dengan populasi berjumlah 32 PD. Sampel sebanyak 64 orang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis deskriptif serta regresi linear berganda. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah, sementara pemahaman akuntansi tidak memiliki pengaruh yang signifikan. Penerapan standar akuntansi pemerintah memiliki pengaruh positif dan signifikan, sedangkan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan daerah di kabupaten Luwu Utara.

Unveiling Earning Management Practices: A Qualitative Analysis of Accounting Research Nasrun, Muhammad; Adil, Muhammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.800

This research explores earning management practices through a qualitative analysis of accounting literature. It aims to elucidate the motives, mechanisms, and consequences of earning management, considering diverse industry contexts and regulatory environments. The study utilizes a comprehensive review of empirical studies, industry-specific research, and regulatory interventions to uncover nuanced patterns and emerging trends in earning management behavior. Findings indicate that earning management practices vary across industries, with regulated sectors exhibiting higher manipulation levels. Competitive dynamics also influence earning management decisions, with firms in fiercely competitive environments more likely to engage in aggressive tactics. Regulatory interventions, notably the Sarbanes-Oxley Act of 2002, have played a crucial role in deterring opportunistic practices. Despite regulatory efforts, challenges persist, including adaptive responses and unintended consequences such as regulatory arbitrage and greenwashing. The study underscores the importance of contextual factors in shaping earning management practices and highlights the need for tailored regulatory interventions and governance mechanisms. The research contributes to theoretical advancement in accounting, finance, and corporate governance and provides managerial insights into navigating ethical dilemmas and upholding transparency and integrity in financial reporting.

The Effect of Cost Leadership Strategy and Differentiation on Company Performance in the Silk Cloth Industry, Wajo Kampoeng BNI District Masrullah, Masrullah; Adziem, Faidul; Nasrun, Muhammad; Yanti, Reski
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12310

This study aims to investigate the influence of cost leadership and differentiation strategies on the performance of companies operating in the silk fabric industry in Wajo Kampoeng district, BNI. The research adopts a quantitative approach. The study population consists of all employees within the silk fabric industry in Wajo Kampoeng Regency, BNI. Primary data was collected through the distribution of questionnaires to 30 respondents. The research instrument utilized the Likert Scales method, and data analysis was conducted using the Social Science Application Statistics Packages (SPSS) version 25. The research findings indicate that (1) the variable representing the cost leadership strategy has a significantly positive impact on company performance, and (2) the differentiation strategy variable also significantly influences company performance. Based on these results, it can be concluded that both cost leadership and differentiation strategies play crucial roles in enhancing company performance within the silk fabric industry. These findings provide valuable insights for businesses in this sector, highlighting the importance of strategic management in achieving and sustaining competitiveness and success.

Implementasi Klasifikasi Gambar Untuk Industri Pakaian Menggunakan Image Search Engine Berbasis Website Hidayat, Rafi Fakhri; Irawan, Budhi; Nasrun, Muhammad
eProceedings of Engineering Vol. 10 No. 1 (2023): Februari 2023
Publisher : eProceedings of Engineering

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Abstrak— Seiring dengan perkembangan teknologi saat ini, teknologi banyak digunakan sebagai sarana memperoleh informasi. Pencarian informasi sudah sering dilakukan di kehidupan sehari-hari yaitu dengan menggunakan search engine. Contohnya pada industri pakaian saat mencari produk pakaian yang diinginkan melalui search engine, dengan mengharapkan hasil yang didapat dari pencarian search engine sesuai dengan detail lengkap mengenai referensi brand produk pakaian tersebut namun metode pencarian berbasis teks memiliki keterbatasan dan hasil yang didapat dari pencarian search engine tidak selalu akurat. Untuk itu penggunaan Convolutional Neural Network (CNN) digunakan untuk menyusun dataset dari produk pakaian berdasarkan klasifikasi gambar yang di inputkan. Penelitian ini bertujuan untuk dapat membuat sebuah sistem image search engine berbasis website dengan menggunakan arsitektur dari CNN yaitu Deep Residual Network (ResNet) khusunya pada ResNet50 yang dapat mengklasifikasi gambar dari produk- produk pakaian, dengan menginputkan gambar dan menghasilkan output berupa kategori lengkap referensi brand produk pada pakaian tersebut menggunakan Long Short Term Memory (LSTM) dalam memprediksi hasilnya. Didapatkan hasil pengujian 99.47% pada akurasi train dan 99.61% pada akurasi validasi yang akan digunakan pada saat di implementasikan pada website. Kata kunci— Convolutional Neural Network, ResNet50, Long ShortTerm Memory.

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