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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 Economics and Digital Business Review 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 Maneggio Nomico GoodWill Journal of Economics, Management, and Accounting
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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A Systematic Literature Review: Analysis of Cost Control Methods on Inventory (Case Study in Indonesia) Asri Usman; Mediaty; Mutiara Nur Qalbi; Nurul Latifah Nurdin; Elfina Damayanti
International Journal Of Economics Social And Technology Vol. 2 No. 2 (2023): June, 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i2.277

Abstract

The purpose of this study is to determine and analyze the methods used in the industry related to the management of their inventory to minimize inventory costs due to inventory mismanagement which can harm the company and the costs do not provide added value to the product. There are several methods that we analyze including Just In Time, Economic Order Quantity, Safety Stock, Reorder Point, Period Order Quantity, Material Requirement Planning, Min and Max, and Weight Moving Average we compare among all the existing methods, which one is the most widely used in the industry, this research uses the Systematic Literature Review method of journals stored on Google Scholar, with the period 2017-2023 based on case studies in Indonesia. This study found that the most widely used methods are EOQ and JIT, these two methods are used to adjust the needs and types of inventory owned by the company.
Kinerja Keuangan Terhadap Return Saham Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia Dwi Reski Marham Novianti; Mediaty Mediaty; Asri Usman
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 2 No. 2 (2021): Maret
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel Pengaruh Pengaruh CR, DER dan ROA Terhadap Return Saham. Hipotesis penelitian menggunakan basis teori/konsep, didukung oleh penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Penelitian ini dilakukan di Bursa Efek Indonesia. Jenis data yang digunakan adalah data Sekunder. Menggunakan teknik statistik deskriptif dan regresi data panel berbantuan Eviews 10.0 untuk analisis data. Hasil penelitian menemukan bahwa CR berpengaruh negatif dan signifikan terhadap Return Saham, DER berpengaruh positif dan tidak signifikan terhadap Return Saham. ROA berpengaruh positif dan tidak signifikan terhadap Return Saham
Pengaruh Skeptisme Profesional, Independensi, Pengalaman Auditor, dan Risiko Audit terhadap Tanggung Jawab Auditor dalam Mendeteksi Kecurangan Maudy Junywanti; Amiruddin Amiruddin; Asri Usman
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 15 NOMOR 1 JANUARI 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v15i1.21117

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh skeptisme profesional, independensi, pengalaman auditor, dan risiko audit terhadap tanggung jawab auditor dalam mendeteksi kecurangan. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan kepada auditor di kantor akuntan publik. Sampel dalam penelitian ini adalah 50 auditor yang bekerja di kantor akuntan publik di kota Makassar. Metode pengambilan sampel menggunakan metode saturation sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa skeptisme profesional, independensi, pengalaman auditor dan risiko audit berpengaruh terhadap tanggung jawab auditor dalam mendeteksi kecurangan.
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): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

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

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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.
Co-Authors A. Alya Aurelya Bachtiar Adil Setiawan 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 Dwi Reski Marham Novianti Eksanti Rahmi Ramadhani Elfina Damayanti Ferry Adang Haliah, Haliah Indah Putri Nurafifah 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 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