Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal HASANUDDIN JOURNAL OF BUSINESS STRATEGY Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Mannan, Arifuddin
Economics And Business Faculty, Hasanuddin University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of the Effect of Financial Ratios on Profit Growth Rafidah Saleh; Arifuddin Mannan; Andi Aswan
Hasanuddin Journal of Business Strategy Vol 4 No 1 (2022): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v4i1.511

Abstract

This study aims to determine whether the Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turn Over (TATO) have an effect on earnings changes. The data used in this study is time-series data (time series) of PT Industrial Estate of Makassar from 2016 to 2020 which is processed on a quarterly basis. Data analysis in this study used multiple linear regression. Different from the existing studies, the Current Ratio (CR) had affected negatively, but insignificantly profit growth. This strengthens the fact that unlike banking and other categories called the high liquidity group, they depend mostly on liquidity. An industrial estate company, especially those in the stable stage, but not in the growth phase, its CR did not affect profitability. The study also found that the Debt to Asset Ratio (DAR) and the Total Assets Turnover (TAT) affect positively and significantly profit growth.
A Hermeneutic Analysis on ISAK 35: Habermas Perspective Panjaitan, Enrico Paul Anggiat; Syarifuddin, Syarifuddin; Mannan, Arifuddin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2114

Abstract

Nonprofit-oriented entities play a critical role in providing social, educational, religious, and humanitarian services, yet face growing demands for transparent and accountable financial reporting. This study examines Interpretation of Financial Accounting Standards (ISAK) 35 on the Presentation of Financial Statements of Nonprofit-Oriented Entities through the lens of Jurgen Habermas’s critical hermeneutics. Employing a qualitative approach within an interpretive-critical paradigm, the study analyzes ISAK 35 as a normative accounting text to uncover the meanings, interests, and potential communicative distortions embedded within the standard. The primary data consist of the Exposure Draft of ISAK 35 and supporting documents, including the Conceptual Framework for Financial Reporting and relevant Indonesian Financial Accounting Standards (PSAK), collected through document analysis. Drawing on legitimacy theory and entity theory, the findings indicate that ISAK 35 functions not only as a technical guideline for financial reporting but also as a formal instrument of legitimacy for nonprofit organizations. The separation of net assets with and without restrictions reflects the application of entity theory and aims to enhance transparency and accountability. However, from a critical perspective, the study finds that the emphasis on compliance and technical presentation may reinforce instrumental rationality, potentially limiting dialogical communication between nonprofit entities and their stakeholders, particularly in organizations lacking adequate accounting competence. This study contributes to critical accounting literature by highlighting the need to balance standardization with substantive public accountability and communicative rationality in nonprofit financial reporting.
Co-Authors Andi Aswan Panjaitan, Enrico Paul Anggiat Rafidah Saleh Syarifuddin Syarifuddin