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All Journal JURNAL ILMU BUDAYA SEIKO : Journal of Management & Business Jurnal Ilmiah Ecosystem Management Studies and Entrepreneurship Journal (MSEJ) Journal of Social Science Tangible Journal Accounting Accountability and Organization System (AAOS) Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Pengabdian Masyarakat Hasanuddin (JPMH) International Journal Of Economics Social And Technology Akuntansi: Jurnal Riset Ilmu Akuntansi Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Jurnal Pengabdian Nasional (JPN) Indonesia International Journal of Management, Economic and Accounting Maneggio Nomico GoodWill Journal of Economics, Management, and Accounting INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Economics and Digital Business Review
Asri Usman
Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Other

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Pengaruh Sistem Pengendalian Intern dan Akuntabilitas Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Budaya Organisasi Sebagai Pemoderasi Eksanti Rahmi Ramadhani; Nirwana Nirwana; Asri Usman
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2162

Abstract

Adanya tuntutan yang semakin meningkat akan pengelolaan keuangan daerah berimplikasi pada manajemen instansi pemerintah daerah dalam memberikan informasi terhadap publik, yaitu berupa laporan keuangan yang berkualitas. Laporan keuangan pemerintah daerah (LKPD) merupakan komponen penting sebagai bentuk informasi kepada publik bagaimana pemerintah bertanggungjawab terhadap segala proses kinerjanya dalam instansi pemerintah. Laporan keuangan yang berkualitas adalah representasi dari manajemen pengelolaan keuangan daerah yang baik. Penelitian ini merupakan jenis penelitian kuantitatif dan objek penelitiannya adalah para pegawai instansi yang melakukan penyusunan laporan keuangan di wilayah Kabupaten Barru. Teknik pengumpulan data menggunakan kuesioner sebanyak 122 responden. Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh sistem pengendalian intern dan akuntabilitas terhadap kualitas laporan keuangan pemerintah daerah dengan budaya organisasi sebagai moderasi. Hasil analisis dan pengujian data untuk menguji hipotesis yang diajukan dalam penelitian ini, dapat ditarik beberapa kesimpulan, antara lain: (1) sistem pengendalian intern berpengaruh positif terhadap kualitas LKPD. (2) akuntabilitas berpengaruh positif terhadap kualitas LKPD. (3) budaya organisasi memperkuat hubungan sistem pengendalian intern terhadap kualitas LKPD. (4) budaya organisasi tidak mampu memperkuat hubungan akuntabilitas terhadap kualitas LKPD.
Analisis Niat Pembelian Item Game Mobile Legend Ditinjau dari Perspektif Motivasi dan Impulsivitas Mahasiswa Akuntansi Amin Wijoyo; Ferry Adang; Arifuddin Arifuddin; Asri Usman
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3215

Abstract

The global gaming industry has grown rapidly, encouraging the use of microtransactions for virtual items in mobile games such as Mobile Legends, especially among university students. This study focuses on accounting students who may purchase in-game items either intentionally or impulsively. It aims to examine the influence of purchase motivation, impulsive behavior, social norms, and perceived behavioral control on students’ purchase intentions. The research is grounded in the Theory of Planned Behavior (TPB) and consumer behavior theory, supported by prior studies emphasizing consumption value, hedonic motivation, and impulsiveness in digital purchasing. Using a quantitative approach, the study collects data from 100 accounting students in Jakarta through Likert-scale questionnaires and analyzes it using Structural Equation Modeling (SEM) with AMOS. The results are expected to show that all examined factors positively influence purchase intention. This research contributes to the understanding of digital consumer behavior and highlights the importance of financial literacy, as impulsive spending on virtual items relates closely to personal financial management. It also aligns with the digital economy and financial behavior research focus of Universitas Tarumanagara.
THE ROLE OF CAMEL RATIONS AS AN EARLY WARNING SYSTEM FOR FINANCIAL DISTRESS THROUGH A BENCHMARKING APPOROACH: A PERFORMANCE ANALYSIS OF BANK BTN COMPARED TO STATE-OWNED BANKS IN INDONESIA Randy Rauf; A. Alya Aurelya Bachtiar; Nur Khaerunnisa Zakir; Asri Usman; Alimuddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 4 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21881967

Abstract

This study aims to analyze the role of the CAMEL ratio as an early warning system in detecting potential financial distress at Bank Tabungan Negara through a benchmarking approach with other state-owned banks in Indonesia. The study employed a quantitative approach using descriptive and comparative methods. Secondary data were obtained from annual reports and financial statements of state-owned banks during the 2015–2024 period. The research samples consisted of Bank Tabungan Negara, Bank Rakyat Indonesia, Bank Mandiri, and Bank Negara Indonesia. The analysis used CAMEL ratios, namely Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), Return on Assets (ROA), and Loan to Deposit Ratio (LDR). The results show that all state-owned banks are generally categorized as healthy because they maintain CAR above the minimum regulatory standard and NPL below the maximum threshold. However, Bank Tabungan Negara demonstrated relatively weaker performance compared to other state-owned banks, particularly in terms of asset quality, profitability, and liquidity. BTN recorded the highest NPL ratio of 3.43%, the lowest ROA of 0.78%, and the highest LDR of 102.20%, indicating higher credit risk, lower profitability, and greater liquidity pressure. The study also found that the CAMEL ratio is effective as an early warning system in detecting potential financial distress. The most dominant indicators signaling financial distress were NPL, ROA, and LDR. In addition, Bank Rakyat Indonesia showed the most stable financial performance among state-owned banks during the research period.
SBSC and Digital Capabilities: The Key to Sustainable Performance of MSMEs (A Systematic Literature Review) Asri Usman; Mediaty; Neysa A. Siagian; Muh. Adnan. A; Mauizhatul Hasanah Muis
Nomico Vol. 3 No. 5 (2026): Nomico-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/225x1p43

Abstract

This study aims to map the current literature landscape, identify scientific consensus, and identify theoretical and methodological gaps in the implementation of SBSC and digital technology in MSMEs. This study applies the Systematic Literature Review (SLR) method based on the PRISMA protocol. Secondary data were sourced from the Scopus database using a specific query with inclusion criteria: scientific journal articles, open access, in English, and published between 2020 and 2026. Based on strict screening, nine primary studies were selected for in-depth analysis. The findings demonstrate a consensus that the BSC/SBSC framework is highly adaptive for MSMEs to synergize non-financial aspects with long-term strategies. Information technology (IT) capabilities, CEO digital leadership, and the integration of Artificial Intelligence (AI) have been empirically proven to improve operational efficiency and organizational knowledge absorptive capacity. However, formal sustainability reporting (such as the GRI standards) is often considered too complex and expensive for micro-scale businesses. A research gap was detected due to the dominance of cross-sectional designs and the minimal exploration of Legitimacy Theory related to non-market social motives. This research responds to this gap by integrating Legitimacy Theory into the SBSC architecture, proposing a simplification of sustainability indicators for micro-administrative capacity, and encouraging a shift in research focus towards a longitudinal approach in the digital service MSME sector.
PMFEB-KIPKU: Pelatihan Pembukuan Sederhana bagi UMKM Majelis Taklim Mesjid Al-Muhajirat Kelurahan Biring Romang Kecamatan Manggala Kotamadya Makassar Asri Usman; Baso Siswadarma; Nariswhari Arisani Asri
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 7 No. 2 (2026): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v7i2.1829

Abstract

Low levels of financial literacy and poor financial management practices are still the main problems faced by micro, small and medium enterprises that are based on community and religious organizations. Problems with unorganized financial recording systems, in addition to the inability to separate business from personal finances, are obstacles to obtaining financing as well as making appropriate business decisions. The community service program is intended to improve the financial management capacity of micro, small and medium enterprises based at the Al-Muhajirat Mosque Taklim Assembly in Biring Romang Village, Makassar City through practical training on basic accounting. The method used is lectures, tutorials, and discussions tailored to the needs of partners with a participatory approach. The evaluation was carried out using participatory observation, case studies as well as post-training assessments to measure the effectiveness of the program. The results showed a significant increase in participants' ability to record transactions, implement a simple accounting cycle, and separate business from personal finances. Participants can also prepare basic financial reports for decision-making purposes. This program strengthens MSMEs' readiness for more accountable, transparent, and sustainable financial management.
The Influence of SDG Disclosure and Islamic Social Reporting on Islamic Ethical Responsibility and Maqasid Sharia Performance in Sharia Banks in Indonesia for the 2020–2025 Period. Sri Depi; Amiruddin; Asri Usman
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.534

Abstract

This study examines the effect of SDGs Disclosure and Islamic Social Reporting (ISR) on Maqasid Sharia Performance with Islamic Ethical Responsibility as a mediating variable in Islamic banks in Indonesia during the 2020–2025 period. The research addresses the gap in integrating global sustainability frameworks with Islamic ethical principles in measuring sharia-based performance. The main objective of this study is to analyze the direct and indirect relationships between SDGs Disclosure, ISR, Islamic Ethical Responsibility, and Maqasid Sharia Performance. This research employed a quantitative explanatory approach using secondary data derived from annual reports of Islamic commercial banks, selected through purposive sampling. Data were analyzed using multiple linear regression and mediation testing with SPSS. The results show that SDGs Disclosure has a positive and significant effect on Islamic Ethical Responsibility, although with a relatively small contribution, and does not significantly affect Maqasid Sharia Performance. In contrast, Islamic Social Reporting has a strong positive and significant effect on both Islamic Ethical Responsibility and Maqasid Sharia Performance. Furthermore, Islamic Ethical Responsibility partially mediates the relationship between ISR and Maqasid Sharia Performance but does not effectively mediate the influence of SDGs Disclosure. These findings highlight that ISR plays a more substantial role than SDGs Disclosure in enhancing ethical responsibility and achieving maqasid-based performance. This study contributes to the development of Islamic accounting literature by integrating sustainability and sharia performance concepts, and provides practical implications for improving social reporting quality in Islamic banking.
Digital Management Accounting as a Tool for Strategic Decision-Making by MSME Owners: A Systematic Literature Review Mediaty; Asri Usman; Andi Naimah Syakir; Mulia Suardi
Maneggio Vol. 3 No. 4 (2026): AUGUST - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/x46jff03

Abstract

Micro, small, and medium enterprises (MSMEs) constitute the backbone of many emerging economies, yet a large share of their owners continue to rely on intuition rather than structured financial information when making strategic decisions. Digital management accounting (DMA) the integration of cloud-based bookkeeping, accounting information systems, big data analytics, and artificial intelligence into management accounting practice  has been proposed as a mechanism to close this gap. This study conducts a systematic literature review (SLR) following the PRISMA protocol to examine how digital management accounting supports strategic decision-making among MSME owners. Twenty-five peer-reviewed articles published between 2021 and 2026, drawn from Scopus, Google Scholar, DOAJ, and Consensus, were analyzed thematically. The review finds that DMA improves decision quality through three interrelated mechanisms: (1) enhanced information quality and timeliness, (2) cost and resource efficiency, and (3) expanded analytical capacity through big data and artificial intelligence. However, adoption remains constrained by digital literacy gaps, infrastructure limitations, and resource-based barriers specific to MSMEs. The novelty of this review lies in synthesizing fragmented, largely single-country evidence into an integrated conceptual model linking digital management accounting adoption, information quality, and strategic decision outcomes, while identifying under-researched areas such as artificial intelligence-based management accounting for micro-scale enterprises in developing economies.
Struktur Kepemilikan dan Nilai Perusahaan: Stabilitas Keuangan sebagai Mekanisme Mediasi pada Perusahaan Properti dan Real Estat di Indonesia Viriany Viriany; Henny Wirianata; Arifuddin Arifuddin; Asri Usman
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3253

Abstract

This study aims to analyze the effect of ownership structure on firm value with financial stability as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The study is based on Agency Theory and Signaling Theory, which explain that corporate governance mechanisms can reduce agency conflicts, improve financial stability, and create positive investor perceptions of the company. The independent variables consist of institutional ownership, managerial ownership, and independent commissioners. Firm value is measured using Tobin’s Q, while financial stability is assessed using the Altman Z-score. Profitability, leverage, liquidity, and firm size are included as control variables. This research employs a quantitative causal design using panel data from 45 property and real estate companies over six years of observation. Data analysis is conducted using the Fixed Effect Model, while mediation testing is performed through the Sobel test. The results indicate that financial stability has a significant positive effect on firm value. Institutional ownership and independent commissioners have significant negative effects on firm value, whereas managerial ownership shows no significant effect. Financial stability does not mediate the relationship between institutional ownership and firm value but successfully mediates the effects of managerial ownership and independent commissioners on firm value. These findings highlight the important role of financial stability as an internal mechanism for enhancing firm value.
MAPPING THE CONCEPT OF TAX RESPONSIBILITY: A SYSTEMATIC REVIEW OF ETHICAL, SOCIAL, AND CULTURAL PERSPECTIVES Afriana Lomagio; Ismi Ayu Lestari; Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 4 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23100921

Abstract

Purpose – This study aims to map and synthesize the concept of tax responsibility by integrating ethical, social, and cultural perspectives, and to develop a comprehensive conceptual framework that explains responsible tax behavior. Design/methodology/approach – This study employs a systematic library research approach using literature retrieved primarily from the Scopus database. Relevant studies on tax responsibility, tax ethics, tax morale, social norms, fairness, institutional trust, tax culture, cultural values, and voluntary tax compliance were identified, classified, and synthesized through thematic coding, concept mapping, and conceptual synthesis. Findings – The findings reveal that tax responsibility extends beyond formal tax compliance and represents a multidimensional construct shaped by ethical values, social relationships, and cultural contexts. Ethical tax responsibility reflects moral obligation and ethical awareness; social tax responsibility emphasizes social norms, fairness, reciprocity, and institutional trust; while cultural tax responsibility captures collective values and tax culture. The synthesis proposes an Integrated Tax Responsibility (ITR) framework following the pathway: Cultural Values → Social Norms → Ethical Tax Awareness → Integrated Tax Responsibility → Voluntary Tax Compliance. Originality/value – This study advances taxation literature by repositioning tax responsibility as an integrative concept linking cultural, social, and ethical mechanisms with voluntary tax compliance.
From Algorithmic Accuracy to Trusted Financial Integrity: A Theory-Building Systematic Review of Artificial Intelligence in Accounting, Auditing, and Fraud Detection Winner F.H Manalu; Burhanuddin; Amiruddin; Asri Usman
International Journal of Management, Economic and Accounting Vol. 4 No. 5 (2026): October 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i5.823

Abstract

Artificial intelligence is increasingly embedded in accounting, auditing, and fraud-detection systems, yet existing research remains fragmented between studies emphasizing algorithmic performance and those examining professional, organizational, ethical, and regulatory conditions. This systematic literature review synthesizes 37 studies published between 2020 and 2025 and indexed in Scopus, Web of Science, and ScienceDirect to explain how, why, and under what conditions AI capability translates into trustworthy financial-control outcomes. Guided by PRISMA 2020 and a theory-building thematic synthesis, the review integrates evidence on machine learning, deep learning, natural language processing, explainable AI, big data analytics, blockchain-enabled systems, and related digital technologies. The synthesis reveals that AI consistently strengthens transaction-level fraud detection, anomaly identification, audit analytics, and selected financial-reporting functions; however, technical performance alone does not ensure organizational effectiveness. Human professional capability, explainability, transparency, trust, cybersecurity maturity, organizational readiness, and regulatory governance emerge as critical mechanisms and boundary conditions. The evidence further reveals a digital fraud paradox in which the same technologies that strengthen detection may simultaneously increase the sophistication and adaptability of fraudulent behavior. Integrating Socio-Technical Systems Theory, the Technology–Organization–Environment framework, and responsible AI perspectives, this review develops a multi-level framework in which trusted financial integrity results from the alignment of technical capability, human judgment, responsible governance, and institutional readiness. The study advances the literature beyond algorithm comparison toward a conditional and socio-technical explanation of responsible AI-enabled financial control.
Co-Authors A. Alya Aurelya Bachtiar Adil Setiawan Afriana Lomagio Alia Rezki Amalia Alimuddin Alimuddin Alimuddin Amin Wijoyo Amiruddin Amiruddin Amiruddin Andi Devy Aisyah Ansar Andi Kusumawati Andi Naimah Syakir Andry Andry Arham Rasyid Andi Kunna Arifuddin Arifuddin Arifuddin Arifuddin Aulia Putri Utami Bakhtiar Mustari Bakhtiar Mustari Baso Siswadarma Burhanuddin Burhanuddin Dwi Reski Marham Novianti Eksanti Rahmi Ramadhani Elfina Damayanti Ferry Adang Haliah, Haliah Henny Wirianata Henri Prasetyo Indah Putri Nurafifah Ismi Ayu Lestari Jenita Sumari Jeremy, Viriany Maudy Junywanti Mauizhatul Hasanah Muis Mediaty Muh Sobarsyah Muh. Adnan. A Muh. Sobarsyah Muhammad Adil Mulia Suardi Mutiara Nur Qalbi Nariswhari Arisani Asri Nasution Nasution Neysa A. Siagian Nirwana Nirwana Nita Hasnita Nur Fadhila Amri Nur Khaerunnisa Zakir Nurul asda Fatima Nurul Inayah Farahyanti Nurul Latifah Nurdin Rahmat Aditya Randy Rauf Risna Melati Sukma Bakri Sri Depi Widyantono Arif Winner F.H Manalu