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All Journal Hasanuddin Economics and Business Review SEIKO : Journal of Management & Business Accounting Profession Journal (APAJI) AMAR (Andalas Management Review) Economics and Digital Business Review Golden Ratio of Data in Summary Journal of Business Issues Economos : Jurnal Ekonomi dan Bisnis International Journal of Multidisciplinary Approach Research and Science Pancasila International Journal of Applied Social Science IIJSE
Andi Aswan, Andi
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Influence Of Government Accounting Information Systems, Implementation of Government Accounting Standards, Human Resource Competence, and Internal Control Systems as Moderator Variables on the Quality of Regional Government Financial Reports in the Study of Buton Selatan District Hamza, La Ode Firman; Sabir, Sabir; Aswan, Andi
Pancasila International Journal of Applied Social Science Том 1 № 02 (2023): Pancasila International Journal of Applied Social Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v1i02.199

Abstract

This study analyzes the influence of Accounting Information Systems, Application of Accounting Standards, and Competence of Human Resources on the quality of the financial reports of the Government of South Buton Regency. In addition, this study also explores the moderating role of the Internal Control System on the relationship between these factors and the quality of financial reports. Data is collected through a survey of respondents who are involved in the process of accounting and financial reporting. The results of the analysis show that these three factors have a significant and positive influence on the quality of financial reports. In addition, the findings also reveal that the Internal Control System has an important role as a moderating factor that can strengthen the positive relationship between these factors and the quality of financial reports. This study provides a holistic view of the factors that influence the quality of financial reports in local government and highlights the importance of information management, application of accounting standards, human resource development, and the role of the internal control system in ensuring the accuracy, relevance and integrity of financial reports.
The Influence of Innovation Strategy on Improving Company Performance by PT. Kencana Energi Lestari, Tbk Samperuru, Eston Septanugrah; Jusni, Jusni; Aswan, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2694

Abstract

Innovation refers to the creation, development, and implementation of new ideas, processes, products, or services that result in significant improvement, progress, or change in a variety of fields. Innovation is a major driver of economic growth, community advancement, and competitive advantage for and organizations. This research is aimed at finding out the impact of process innovation and product innovation on the performance of the company by PT. Kencana Energy Lestari, Tbk. This research uses quantitative methods, while the collection of data is carried out in the form of a questionnaire that is shared to 25 respondents of the officials of PT. Kencana Energi Lestari, Tbk. The results of this research show that: (1) process innovations have a positive and significant impact on the performance of the company by PT. Kencana Energy Lestari, Tbk. (2) product innovations had a positive impact and significant effect on the company's performance by PT. Kencana Energi Lestari, Tbk.
THE EFFECT OF LIQUID ASSETS RATIO AND NON PERFORMING LOANS ON THE PROFITABILITY OF COMMERCIAL BANKS IN INDONESIA Anandita, Ribkah; Laba, Abd. Rakhman; Aswan, Andi
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i1.192

Abstract

The aim of this study was to investigate the relationship between the Liquid Assets Ratio (LAR) and Non-Performing Loans (NPL) variables and the profitability of Indonesian Commercial Banks as measured by Non-Performing Loans (NPL) and Return on Asset (ROA). The study's observational term, from 2013 to 2022, spans 10 years. The Financial Services Authority (OJK) financial statements are where the study's data was derived from. The data analysis technique employed Multiple linear regression is the approach of data analysis that is used. The data is first checked with traditional assumption tests, such as normality, heteroscedasticity, multicollinearity, and autocorrelation tests, before employing this method. The findings demonstrated that the LAR variable has no appreciable impact on the profitability of Indonesian commercial banks. The NPL variable exhibits a large influence on the profitability of commercial banks in Indonesia, whereas the former has a negligible impact. In this study, the independent variables can account for up to 89.7% of the variation in the dependent variable, with the remaining variation being impacted by other variables.
Influence leadership style and work environment on conflict and employee performance Burhan, Hasdiana; Mardiana, Ria; Aswan, Andi
Journal of Business Issues Vol. 1 No. 2 (2022): Journal of Business Issues
Publisher : Scientia integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jbi.v1i2.240

Abstract

This study aims to analyze leadership style that has an indirect influence on employee performance through conflicts that occur in the Regional Financial and Asset Agencies of Maros Regency and to analyze the work environment that has an indirect influence on employee performance through conflicts that occur in Regional Financial and Asset Agencies Mars County. This study uses a quantitative approach. The data used is primary data. A sample of 60 respondents. The respondent is a permanent employee/state civil apparatus of the Maros Regency Regional Finance and Assets Agency. Data collection was carried out through a survey using a questionnaire distributed to respondents. Data were analyzed using multiple regression analysis and path analysis using the statistical package for the social sciences (SPSS) version 24. The results showed that leadership style and work environment have a direct influence on employee performance through conflict that occurred in the Maros Regency Regional Financial and Asset Agency, and there was an indirect influence on employee performance through conflicts that occurred in the Maros Regency Regional Financial and Asset Agency. This shows that when the leadership style and work environment are high, the employee's performance will increase and vice versa. The results of the study show that leadership style and work environment have a direct influence on employee performance through conflicts that occur in the Maros Regency Regional Finance and Asset Agency, and there is an indirect influence on employee performance through conflicts that occur in the Maros Regency Regional Financial and Asset Agency . This shows that when the leadership style and work environment are high, the employee's performance will increase and vice versa. The results of the study show that leadership style and work environment have a direct influence on employee performance through conflicts that occur in the Maros Regency Regional Finance and Asset Agency, and there is an indirect influence on employee performance through conflicts that occur in the Maros Regency Regional Financial and Asset Agency . This shows that when the leadership style and work environment are high, the employee's performance will increase and vice versa.
Mediating role of Work Engagement on the influence of Job Resources and Public Service Motivation on affective commitment in employees in Parakita Dental and General Clinic Fahruddin, Fahruddin; Jusni, Jusni; Aswan, Andi
International Journal of Multidisciplinary Approach Research and Science Том 1 № 02 (2023): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v1i02.107

Abstract

This study aims to examine the mediating role of work engagement in the relationship between job resources, public service motivation, and affective commitment in employees in the Parakita Dental and General Clinic environment. The population of this study is the employee agencies in the region, with a sample unit of individuals working in the agency. Non-probability sampling technique with purposive sampling was used in sampling, with a total of 100 respondents who had worked overnight for two years as research respondents. Data were obtained through a survey using a six-point Likert scale questionnaire, and data analysis was conducted using the SPSS version 25 program as well as the Sobel test as a tool to test the role of mediation. The results show that the importance of job resources and public service motivation in increasing work engagement, which in turn has an impact on employees' emotional attachment and desire to contribute maximally to the organization. By understanding the mediating role of work engagement, organizational management can design more effective strategies to improve work quality and employee engagement, and create a work environment oriented towards good public service values in the public sector.
Implementation of Profitability on Dividend Distribution and Company Value on the Jakarta Islamic Index Jariah, Putri Ainun; Laba, Abd. Rakhman; Aswan, Andi
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.812

Abstract

This study aims to determine the effect of liquidity, profitability on firm value and dividend policy as a mediating variable (Study on the Jakarta Islamic Index 2016-2020). This type of research is descriptive quantitative research using secondary data from financial statements as a source of data collection. Focus on research related to social humanities, with a research theme focused on finance that is more specific to financial reports within the corporate scope of the 2017-2021 Jakarta Islamic index as a research topic. This research uses path analysis technique. The results of this study indicate that 1) Liquidity has a significant negative effect on dividend policy. 2) Profitability has a significant positive effect on dividend policy. 3) Liquidity has no significant negative effect on firm value. 4) Profitability has a significant positive effect on firm value. 5) Dividend policy has a significant positive effect on firm value. 6) Liquidity has a significant negative effect on firm value through dividend policy. 7) Profitability has a significant positive effect on firm value through dividend policy.
Pengaruh Struktur Aktiva, Likuiditas, dan Profitabilitas Terhadap Kebujakan Hutang Pada Perusahaan Makanan dan Minuman Halidu, Muhtyaningsih Harum Ode; Sobarsyah, Muhammad; Aswan, Andi
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4946

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Struktur Aktiva, Likuiditas, dan Profitabilitas terhadap Kebijakan Hutang pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 7 perusahaan pada makanan dan minuman dengan penelitian lima tahun terakhir sehingga didapatkan 35-unit sampel dalam penelitian ini. Metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa rasio Struktur Aktiva berpengaruh negatif dan tidak signifikan terhadap Kebijakan Hutang yang diukur dengan Debt to Equity Ratio, Likuiditas berpengaruh negatif dan signifikan terhadap Kebijakan Hutang yang diukur dengan Debt to Equity Ratio, dan Return On Assets (ROA) berpengaruh negatif dan tidak signifikan terhadap Kebijakan Hutang yang diukur dengan Debt to Equity Ratio. Kata Kunci: Struktur Aktiva, Likuditas, Return on Assets, Debt to Equity Ratio.
The Effect Of Performance Contract Implementation On The Commitment Of Civil Servants At The Office Of Environmental Impacts Control And Mining In The Regional Mining Of Sinjai District Sulawesi Selatan Saad, Hendra; Sumardi, Sumardi; Aswan, Andi
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5081

Abstract

This research aims to: 1)analyze the positive and significant impact of all performance contract variables for together through employee commitment, and 2) analyze the most dominant performance contract variables through employee commitment.The analytical method used is Multiple Regression with F test and t test tools. The results show that: 1)all performance contract variables impact for together through employee commitment , 2) for the four performance contract variables, quality improvement and information access of natural sources and environment is the most dominant through employee commitment, and 3) The most dominant variables influenced with employee commitment from the highest score to the lowest is X4, X3, X1, and X2 Keywords: Employee commitment, performance contract
Pengaruh Kualitas Produk Terhadap Kepuasan Konsumen Smartphone Samsung Sandro, Nandi Rasdiana Sri; Asdar, Muh.; Aswan, Andi
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5553

Abstract

Studi pada Konsumen Smartphone Samsung di Kabupaten Biak Numfor ini bertujuan untuk meneliti bagaimana kualitas produk mempengaruhi kebahagiaan konsumen terhadap ponsel Samsung. Penelitian ini bersifat kuantitatif. Kualitas produk dan kebahagiaan konsumen masing-masing merupakan variabel independen dan variabel dependen dalam penelitian ini. Konsumen ponsel Samsung di Kabupaten Biak Numfor merupakan kelompok sasaran penelitian ini. Sampel sebanyak 100 responden diperoleh dengan menggunakan metode non-probability sampling dan strategi purposive sampling. Metode pengumpulan data yang digunakan meliputi survei, tinjauan literatur, dan dokumentasi. Dengan menggunakan SPSS versi 13, analisis regresi linier adalah metode analisis data yang digunakan. Temuan dari penelitian ini menunjukkan bahwa, untuk ponsel Samsung, kualitas produk (X) secara signifikan mempengaruhi kebahagiaan pengguna (Y). Kata Kunci: Kualitas Produk dan Kepuasan Konsumen
MICROLOAN CONSTRAINTS IMPOSED BY COMMERCIAL BANK BRANCHES IN THE SOUTH AND WEST SULAWESI PROVINCE Aswan, Andi
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1189

Abstract

This study is aimed to identify possible constraints to which loan officers assigned in state and regional development bank branches are unwillingness to supply loan to micro businesses, as well as to how an integrated constraints is built to affect loan officers’ judgment and decision to grant loan to those micro customers.  The sampling covered 122 loan officers assigned in four state banks and five different regional banks. All of these are based within South and West Sulawesi Province in Indonesia. On the basis of the statistical analysis result using LISREL Program 9.2, The three paths indicated a positive and significant relationship with a different coefficient parameter for each.  The external-specific condition affects positively and significantly the internal-specific condition, and the external-specific condition also affects positively and significantly the loan officer judgment(s) and decision(s), the internal-specific condition affects positively and significantly the loan officer judgment(s) and decision(s) as well. 
Co-Authors Abdul Razak Munir Anandita, Ribkah Balele, Andi Bintang Burhan, Hasdiana Didiktus, Oktavianus Fahruddin Fahruddin Halidu, Muhtyaningsih Harum Ode Hamza, La Ode Firman Jariah, Putri Ainun Jusni, Jusni Laba, Abd. Rakhman Laba, Abdul Rahman Pasryb, Andi Syahida Ulhaq RIA MARDIANA Saad, Hendra Sabir Sabir Samperuru, Eston Septanugrah Sandro, Nandi Rasdiana Sri Saputra, Pratiwi Shirtya Dwi Sobarsyah, Muhammad Sumardi . Wahda, Wahda