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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN BISNIS Atma Jaya Accounting Reseach (AJAR) Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Economics and Digital Business Review Ilomata International Journal of Management Jurnal EduHealth Jurnal Ekonomi Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Sistim Informasi dan Teknologi Jurnal Krisnadana International Journal of Economics and Management Research Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Jurnal Akuntansi dan Keuangan West Science Journal of Artificial Intelligence and Development Dhana Journal of Social Sciences and Technology for Community Service Nomico Dhana Value Relevance: Jurnal Akuntansi
Asri Ady Bakri
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Veterinary Other

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Pengaruh Price Earning Ratio, Arus Kas Operasi dan Laba Akuntansi terhadap Return Saham pada Perusahaan Sub Sektor Perbankan yang terdaftar di Bursa Efek Indonesia Nabila Azani Salim; Asri Ady Bakri; M Faisal A R Pelu
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/2mbf3w64

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh price earning ratio, arus kas operasi, dan laba akuntansi terhadap return saham pada perusahaan sub-sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Data yang digunakan merupakan data kuantitatif yang bersumber dari laporan keuangan dan publikasi perusahaan sebagai data sekunder. Populasi penelitian meliputi seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel dipilih menggunakan teknik purposive sampling dengan jumlah 20 perusahaan berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, serta analisis regresi linier berganda. Pengujian hipotesis dilakukan dengan bantuan aplikasi Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa price earning ratio dan arus kas operasi berpengaruh positif dan signifikan terhadap return saham, sedangkan laba akuntansi berpengaruh negatif dan tidak signifikan terhadap return saham.
Pengaruh Modal Dan Penggunaan Qris (Quick Response Code Indonesian Standard) Terhadap Peningkatan Pendapatan Financial UMKM di Universitas Muslim Indonesia Indriani Binti Julius; Asri Ady Bakri; Muhammad Abduh Syahnur
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/34hvzt33

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Untuk menguji pengaruh modal terhadap peningkatan pendapatan financial UMKM di Universitas Muslim Indonesia. (2) Untuk menguji penggunaan QRIS (Quick Response Code Indonesian Standard) terhadap peningkatan pendapatan financial UMKM di Universitas Muslim Indonesia. Data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang di gunakan adalah data primer. Jumlah sampel pada penelitian ini sebanyak 65 sampel dari total populasi 92, dengan teknik pengumpulan data menggunakan kuesioner. Analisis data yang digunakan pada penelitian ini adalah Uji statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis dengan bantuan Statistical Package For Special Science (SPSS). Hasil penelitian ini menunjukkan bahwa modal berpengaruh positif dan tidak signifikan terhadap peningkatan pendapatan financial UMKM, sedangkan penggunaan QRIS (Quick Response Code Indonesian Standard) berpengaruh positif dan signifikan terhadap peningkatan pendapatan financial UMKM.
Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Rusmino; Asri Ady Bakri; Ummu Kalsum
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/5hyvha62

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan Green Accounting terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2021 -2023 dengan waktu pelaksanaan penelitian berlangsung selama 2 bulan yaitu pada bulan Desember 2024 sampai dengan bulan Januari 2025. Populasi dalam penelitian ini meliputi seluruh perusahaan manufaktur subsektor Kesehatan (Healthcare) yang terdaftar di Bursa Efek Indonesia pada periode 2021 – 2023 sebanyak 34 perusahaan sedangkan dalam pemilihan sampel peneliti menetapkan beberapa kriteria sehingga jumlah sampel dalam penelitian ini berjumlah 24 perusahaan dengan masa waktu periode laporan keuangan perusahaan selama 3 tahun, berdasarkan hal ini maka jumlah sampel dalam penelitian ini berjumlah 72 sampel. Penelitian ini menggunakan data sekunder dengan cara melakukan pengambilan data secara langsung di website Bursa Efek Indonesia. Metode analisis data yang digunakan yaitu analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa: variabel Green Accounting berpengaruh positif dan signifikan terhadap profitabilitas. Hal ini mengindikasikan semakin baik penerapan Green Accounting maka semakin tinggi tingkat profitabilitas perusahaan.
Penerapan Green Accounting dalam Pengelolaan Limbah Medis Pada RSUD Labuang Baji Makassar Fadilah Yusriyah Bestari; Baso Amang; Asri Ady Bakri
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 5 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i5.2179

Abstract

ABSTRACT This study aimed to analyze the implementation of green accounting in medical waste management at Labuang Baji Regional General Hospital, identify the challenges encountered, and formulate strategies to improve medical waste management based on green accounting principles. This study employed a qualitative case study approach. Data were collected through in-depth interviews, observations, and documentation involving informants responsible for medical waste management and hospital financial management. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, which includes data condensation, data display, and conclusion drawing. Data credibility was ensured through source and technique triangulation. The results show that medical waste management at Labuang Baji Regional General Hospital has been implemented in accordance with standard operating procedures and applicable regulations, covering waste segregation, temporary storage, transportation, and final disposal. However, green accounting has not been fully implemented because environmental management costs are still recorded as part of general operational expenses, without separate recognition and disclosure of environmental costs. The main challenges include the absence of separate environmental cost accounting, constraints in waste manifest reporting, dependence on third-party service providers for medical waste disposal, and the suboptimal implementation of standard operating procedures. Based on these findings, the proposed strategies include developing an environmental accounting system, separately recording environmental costs, optimizing the waste reporting system, strengthening compliance with standard operating procedures, and improving interdepartmental coordination. In conclusion, strengthening the implementation of green accounting is essential to enhance the transparency, accountability, and sustainability of medical waste management at Labuang Baji Regional General Hospital. Keywords:green accounting, medical waste management, hospital, environmental costs, environmental accounting.
Industrial Revitalization with AI between Opportunities and Challenges for Global Economic Growth Loso Judijanto; Asfahani Asfahani; Anjana Prusty; Nova Krisnawati; Asri Ady Bakri
Journal of Artificial Intelligence and Development Vol. 4 No. 1 (2025): Journal of Artificial Intelligence and Development
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jaid.v4i1.340

Abstract

This study investigates the Industrial Revitalization with AI, exploring both the opportunities and challenges it presents for global economic growth. The aim is to provide a comprehensive understanding of AI's role in reshaping industries, the methods used in the study include qualitative research methods such as in-depth interviews with industry leaders, technology experts, and stakeholders. The findings highlight the significant potential of AI in enhancing productivity and innovation across various sectors, while also emphasizing the need for addressing concerns such as job displacement, data privacy, and regulatory frameworks. In conclusion, the study underscores the transformative impact of AI on industrial revitalization, emphasizing the importance of responsible AI deployment and collaborative efforts for sustainable economic growth.
AI-Supported Management through Leveraging Artificial Intelligence for Effective Decision Making Loso Judijanto; Asfahani Asfahani; Asri Ady Bakri; Edy Susanto; Ummu Kulsum
Journal of Artificial Intelligence and Development Vol. 4 No. 1 (2025): Journal of Artificial Intelligence and Development
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jaid.v4i1.341

Abstract

This study explores integrating artificial intelligence (AI) technology in management practices to improve decision-making effectiveness. This research investigates how AI-powered management systems leverage machine learning, predictive analysis, and scenario modeling to provide real-time data insights and optimize resource allocation. This research uses the Systematic Literature Review (SLR) methodology to analyze existing studies and theoretical frameworks related to AI in management. The research results reveal that AI technology contributes significantly to strategic agility, operational efficiency, and risk assessment, ultimately resulting in better decision outcomes. The study concludes that organizations must invest in talent development, ethical considerations, and cybersecurity measures to fully exploit AI's potential for effective decision-making in today's dynamic business landscape.
Co-Authors A. Idun Suwarna Abd. Rahman Mus Achdian Anggreny Bangsawan Ade Onny Siagian Adelia Safitry Adrin Pilua Agry Alfiah Akbar Gifari Akhmad Al Aidhi Akhmad Ramli Al Halik Alifia Ramadhina Putri Alvianita Gunawan Putri Andriya Risdwiyanto Andy Ismail Anita Bawaiqki Wandanaya Anjana Prusty Aprih Santoso Ardhy Adnan Setiawan Arief Yanto Rukmana Asfahani Asfahani Avi Valentri Bambang Sucipto Baso Amang Basuki Winarno Bekti Setiadi Chairul Insani Cut Susan Octiva Dafid Ginting Darwis Darwis Lannai Deni Riani Devin Mahendika Dhiana Ekowati Dicky Jhon Anderson Butarbutar Doni Pranata Edy Susanto Eko Priyojadmiko Eko Susanto Elsa Ariestika Endah Prawesti Ningrum Ervan Susilowati Eva Purnamasari Fadilah Yusriyah Bestari Fatimah Fatimah Feri Sanjaya Fitria Meisarah Frans Sudirjo Gamar Al Haddar Hartono Hartono Hedar Rusman Hendri Hermawan Adinugraha I Nyoman, Sudyana, I Putu Agus Dharma Hita Ian Astarina Mas'ud Ika Rahayu Satyaninrum Ilham Arief Ilham Ramadhan Kadiman Imam Hanafi Imron Natsir Indra Rustiawan Indriani Binti Julius Irmawati S Jacomina Vonny Litamahuputty Jana Sandra Juliyanty Sidik Tjan, Juliyanty Kartini Kirana Ikhtiari Koesoemasari, Dian Safitri Pantja Kraugusteeliana Kraugusteeliana Lia Nurina Loso Judijanto M Faisal A R Pelu M. Daud Yahya M. Daud Yahya M. Khusnul Mubarak M. Ridlwan Hambali Mahdi Mahdi Mahdi Maria Sihombing Masbullah Masbullah Masdar Mas’ud Mayndarto, Eko Cahyo Mesak Yandri Masela Miftakhul Huda Mohammad Syahidul Haq Muhamad Risal Tawil Muhammad Abduh Syahnur Muhammad Ade Kurnia Harahap Muhammad Ihsan Dacholfany Muhammad Ridhwan Muhammad Su’un Nabila Azani Salim Nicholas Renaldo Nova Krisnawati Novrini Hasti Nuratni Botutihe Nurlaili Rahmi Nurwahyuni Pilifus Junianto Putri Ekaresty Haes Ramli Semmawi Reyka Nurfathona Rezky Budiawati Ricky Ricky Riko Mersandro Permana Rinto Syahdan Rosdianah Rosdianah Roza, Nelli Rusmino Samuel PD Anantadjaya Sari, Meylia Sarwo Hakim Septianti Permatasari Palembang Siti Nasrah Jumiati Sitti Hartati Hairuddin Sri Buana Sri Imaningati Sri Purwati Subhan Subhan Sucipto, Purwo Agus Sunday Ade Sitorus Syamsu Alam Syamsuri Rahim Tanti Widia Nurdiani Taupan Taupan Teguh Setiawan Wibowo Teti Trisnawati Tiryono Ruby Tommy Indra Gunawan Tribowo Rachmat Fauzan Tukiyo Tuti Dharmawati Ummu Kalsum Ummu Kalsum Ummu Kulsum Vivid Violin Warkianto Widjaja Yuliantika I. Hady Yusni Yusni Zulfiah Larisu