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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economics, Entrepreneurship, Management Business and Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JER PIAF : Paser Institute Journal Of Accounting And Finance Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Indonesian Journal of Taxation and Accounting
Asrini Asrini
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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 1 
The Influence of Political Party Funds on the Acquisition of seats in the DPR RI in the legislative elections Andi Faisal; Siswadi Sululing; Asrini; Arif Masruhi
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

This article provides evidence of the relationship between the expenditure of campaign funds for political parties participating in the 2019 legislative general election and the acquisition of the number of seats in the Indonesian People's Representative Council (DPR RI). Theoretically, campaign funds affect the number of votes. This is supported by several previous studies both domestically and abroad. Data on the use of campaign funds for all political parties participating in the 2019 legislative elections were obtained from the Central General Elections Commission (KPU) website page. The data were obtained using SPSS version 20 statistical data processing program with simple regression analysis. The results showed that the R Square value was 0.685. This value implies that the effect of political party campaign funds on the acquisition of seats in the DPR RI for political parties is 68.5%. In comparison, 31.5% of the seats in the DPR RI for political parties are influenced by other variables not examined. This article can be considered for policymakers regarding political party campaign funds in the upcoming general election.
Pengungkapan Corporate Social Responsibility (CSR) terhadap respon investor dimoderasi oleh kinerja keuangan Asrini, Asrini; Misrah, Misrah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to examine the effect of CSR disclosure on investor response, as well as examine financial performance as a reinforcing variable between CSR disclosure and investor response in Islamic banking. This type of research used is quantitative research. The population used in this study are all Islamic banking companies for the period 2018 – 2020 which are listed on the Indonesia Stock Exchange (IDX). The sample selection method in this study used a purposive sampling method. The total sample of this research is 13 companies. The data analysis technique uses the regression model selection test, the classical assumption test and the partial hypothesis test with the SPSS version 22 program. The findings of this study are that CSR disclosure has a positive and significant effect on investor response. Financial performance strengthens the effect of CSR disclosure on investor response.
OPTIMIZATION OF EMPLOYEE ATTENDANCE SYSTEM IN EFFORTS TO IMPROVE OPERATIONAL EFFICIENCY OF TIRTA NENE MALLOMO REGIONAL WATER COMPANY (PDAM) Izharul Haq Lamada; Asrini Asrini; Nasri Nurul Ramadhan
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 1 No 1 (2024): Juni
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

The Regional Water Utility (PDAM) Tirta Nene Mallomo is a vital entity in providing drinking water services to the community. Operational efficiency is crucial to ensure smooth service delivery. Managing the employee attendance system is an important aspect of achieving this efficiency. This community service initiative aims to guide students in the Community Service Program (KKN) and propose solutions to help optimize the employee attendance system to enhance operational efficiency. The activities involve the stages of student orientation, implementation, and evaluation, with the significant role of field supervising lecturers. In addition to offering practical solutions, participants are provided with guidelines on simplifying attendance management through an innovative approach focused on the operational needs of PDAM Tirta Nene Mallomo. The proposed solutions include the implementation of an automated attendance system utilizing the latest technology and the establishment of clear policies and procedures. By optimizing the employee attendance system, PDAM Tirta Nene Mallomo can streamline its operations, improve resource allocation, and ultimately enhance the services provided to the community. This initiative not only delivers practical benefits but also offers valuable experiences for KKN students in contributing to the improvement of community welfare.
Pengawalan dan Pendampingan Usaha Mikro dalam Penyusunan Laporan Keuangan Sederhana sebagai Dasar Pengambilan Keputusan Bisnis Kurniawan Kurniawan; Amrizal Salida; Asrini Asrini; Haeril Haeril; Fadlina Fadlina
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 1 (2025): Juni
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Micro-enterprises play a strategic role in regional economic growth and community empowerment. However, many micro-entrepreneurs still lack the knowledge and skills to prepare simple and structured financial reports. This shortcoming results in poor business management, inaccurate business decision-making, and difficulties in accessing financing from formal financial institutions. This community service activity aims to provide assistance and mentoring to five selected micro-enterprises in Pangkajenne City, Sidenreng Rappang Regency, in preparing simple financial statements as a foundation for making business decisions. The methods used include partner identification, needs assessment, basic financial report training, and individual mentoring through an on-site coaching approach. The results show a significant improvement in the financial literacy of the partners, the development of better financial recording habits, and the initial ability to independently prepare simple financial statements. Moreover, this activity supports the partners' readiness to access financing and plan business development strategies. This program demonstrates that structured academic intervention can have a real impact in strengthening the capacity of micro-enterprises in a sustainable way.
PERAN SKEPTISISME PROFESIONAL, TEKNOLOGI INFORMASI DAN ETIKA AUDITOR DALAM MENINGKATKAN KINERJA AUDITOR Asrini Asrini; Ingka Ingka; Usman Rahman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.267

Abstract

This study aims to analyze the influence of professional skepticism, information technology, and auditor ethics on auditor performance at the Inspectorate of Sidenreng Rappang Regency. Auditor performance is an essential element in supporting accountability and transparency in regional financial management, especially in the public sector, which is vulnerable to irregularities and fraud. Auditors are required to work professionally, objectively, and ethically to ensure that financial statements are presented reliably and in accordance with applicable principles. This research uses a quantitative approach by distributing questionnaires to 36 auditors as respondents. The data analysis technique used is multiple linear regression. The results show that, partially, professional skepticism has a positive and significant effect on auditor performance, information technology has a positive and significant effect on auditor performance, and auditor ethics also has a positive and significant effect on auditor performance. Simultaneously, these three variables also have a positive and significant influence on auditor performance. These findings strengthen attribution theory and the Technology to Performance Chain (TPC) model, and emphasize the importance of professional skepticism, technological competence, and auditor ethics in improving auditor performance.
PERAN SKEPTISISME PROFESIONAL, TEKNOLOGI INFORMASI DAN ETIKA DALAM MENINGKATKAN KINERJA AUDITOR Ingka Ingka; Asrini Asrini; Usman Rahman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.330

Abstract

This study aims to analyze the influence of professional skepticism, information technology, and auditor ethics on auditor performance at the Sidenreng Rappang Regency Inspectorate. Auditor performance is an important element in supporting accountability and transparency in regional financial management, especially in the public sector, which is prone to irregularities and fraud. Auditors are required to work professionally, objectively, and ethically to ensure that financial reports are presented reliably and in accordance with applicable principles. This study used a quantitative approach with a questionnaire distributed to 36 auditors as respondents. The data analysis technique used was multiple linear regression. The results of the study indicated that, partially, professional skepticism had a positive and significant effect on auditor performance, information technology had a positive and significant effect on auditor performance, and auditor ethics had a positive and significant effect on auditor performance. Simultaneously, all three variables also significantly influence overall auditor performance.of technology, and enforcement of ethics in improving the quality of public sector audits.
PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH REPUBLIK INDONESIA (SIPD RI) DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN PADA PEMERINTAH KECAMATAN MARITENGNGAE Sediana Sediana; Asrini Asrini; Amrizal Salida
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.518

Abstract

This study aims to determine the effect of the implementation of the Regional Government Information System of the Republic of Indonesia (SIPD RI) and the Government Internal Control System (SPIP) on the effectiveness of financial management in the Government of Maritengngae District, Sidenreng Rappang Regency. The research method used is a quantitative approach with path analysis techniques. The research population amounted to 33 employees involved in financial management and the entire population was sampled through the saturated sample technique. Data was collected using a questionnaire and analyzed with the help of SPSS. The results of the study show that partially the Regional Government Information System of the Republic of Indonesia (SIPD RI) has a positive and significant effect on the effectiveness of financial management, as well as the Government Internal Control System (SPIP) also has a positive and significant effect on the effectiveness of financial management. Simultaneously, the Regional Government Information System of the Republic of Indonesia (SIPD RI) and the Government Internal Control System (SPIP) have a positive and significant effect on the effectiveness of financial management. These findings confirm that the integration of information systems and effective internal control plays an important role in improving the effectiveness of regional financial management.
Pengaruh SIPD RI dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan BKAD Kabupaten Sidenreng Rappang Nur Aini; Asrini Asrini; Romy Nugraha
Paser Institute Of Accounting and Finance Vol. 3 No. 2 (2025): Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This study aims to analyze the effect of implementing the Regional Government Information System of the Republic of Indonesia (SIPD RI) and the Internal Control System (SPI) on the quality of financial reports at the Regional Finance and Asset Agency (BKAD) of Sidenreng Rappang Regency. A quantitative approach was employed using multiple linear regression analysis, with data collected through questionnaires distributed to 46 respondents, achieving a 100% response rate. Hypothesis testing results revealed that SIPD RI has a positive and significant effect on the quality of financial reports, evidenced by a regression coefficient of 0.360, a t-value of 5.881, and a significance level of 0.000 < 0.05; similarly, SPI showed a positive and significant effect with a regression coefficient of 0.273, a t-value of 3.912, and a significance level of 0.000 < 0.05; while simultaneously, both variables significantly influenced financial report quality with an F-value of 74.755 and a significance level of 0.000 < 0.05. The findings conclude that the more optimally SIPD RI is implemented and supported by an effective Internal Control System, the higher the quality of financial reports produced by BKAD Sidenreng Rappang, resulting in more transparent, reliable, and accountable financial reporting.
ARL Determination of the Role of Financial Ratios and Key Audit Matters with Audit Quality as a Moderator Asrini Asrini; Darnawati Darnawati; Romy Nugraha; Andi Faisal
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.2009

Abstract

Purpose – Audit Report Lag (ARL) reflects the timeliness of financial reporting by measuring the period between the end of a company’s fiscal year and the issuance of the independent audit report. This study aims to examine the determinants of ARL by investigating the effects of financial ratios, including profitability, solvency, and liquidity, as well as Key Audit Matters (KAM), with audit quality as a moderating variable. Design/methodology/approach – This study employed a quantitative approach using secondary data obtained from the annual reports of financial sector companies listed on the Indonesia Stock Exchange during 2023–2024. A total of 92 companies were selected using purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Findings/Results – The findings indicate that profitability has a negative effect on ARL, while solvency demonstrates a weak negative effect. Liquidity does not have a significant effect on ARL, whereas KAM has the strongest positive effect, indicating that greater audit disclosure complexity tends to extend ARL. The independent variables explain 83.9% of the variation in ARL (R² = 0.839), while audit quality demonstrates a limited moderating role (R² = 0.068). Originality/Value – This study contributes to the ARL literature by integrating internal financial characteristics, audit disclosure complexity, and audit quality within a single analytical model. The findings provide practical implications for auditors, corporate management, and regulators in improving audit reporting timeliness and strengthening transparency in Indonesia’s financial market?
Fundamental Accounting Principles Embedded in the Qur'an: A Thematic Analysis Toward an Integrated Qur'anic Accounting Framework Siswadi Sululing; Nurhidayah Layoo; Bakri; Asrini; Teri
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.739

Abstract

Purpose – This study aimed to identify, classify, and synthesize the fundamental accounting principles embedded in the Qur'an and to develop an Integrated Qur'anic Accounting Framework explaining their interrelationships and relevance to contemporary accounting. The study addresses the limited integration of Qur'anic accounting principles within the existing Islamic accounting literature. Methods – This study employed a qualitative library research design using Braun and Clarke six-phase thematic analysis. Primary data consisted of selected Qur'anic verses, while secondary data were obtained from classical and contemporary tafsir, Islamic accounting literature, accounting ethics, and relevant accounting theories. Data were collected through a systematic documentary review involving identification, screening, eligibility assessment, and source selection before thematic analysis was conducted.Findings – The analysis identified five interrelated accounting principles: Accounting Recordkeeping, Accountability, Measurement Honesty, Transparency, and Stewardship. These principles were synthesized into an Integrated Qur'anic Accounting Framework demonstrating their conceptual relationships and relevance to ethical financial reporting, accountable governance, and contemporary accounting thought.Research implications – The proposed framework strengthens the theoretical foundation of Islamic accounting and provides a conceptual basis for accounting education, the development of Sharia accounting standards, ethical financial reporting, and future empirical research. Originality – This study develops a systematic conceptual framework derived directly from the Qur'an by integrating fundamental accounting principles into a coherent model, extending the theoretical foundation of Islamic accounting
Co-Authors Amrizal Salida Amrizal Salida Andi Faisal Andi Faisal Arif Masruhi Bakri Darnawati Darnawati Fadlina Fadlina Haeril Haeril Ingka Ingka Izharul Haq Lamada Kurniawan Kurniawan Misrah Misrah Nasri Nurul Ramadhan Nur Aini Nurhidayah Layoo Romy Nugraha Sediana Sediana Siswadi Sululing Siswadi Sululing Teri usman rahman