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All Journal Indo-Fintech Intellectuals: Journal of Economics and Business Fundamental and Applied Management Journal Jurnal Ilmiah Ekonomi dan Manajemen
Andi Aris Mattunruang
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Humanities Economics, Econometrics & Finance Social Sciences Other

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Analisis Penerapan Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk di Rumah Jahit Akhwat Makassar Annas, Nurul Afiqah; Andi Aris Mattunruang; Nurul Wahyuni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1623

Abstract

This study aims to determine the application of management accounting systems to product quality control at Rumah Jahit Makassar. The research method used is a qualitative approach with the research respondents being the head of Rumah Jahit Akhwat Production, Perintis branch. The results of the study indicate that in product quality control three SAM components are used, namely quality targets, quality feedback, and quality incentives. The company controls the products produced to minimize the production of defective or damaged products. All information can be presented using SAM to determine the  condition of product quality and the performance of production employees in producing goods. Companies that implement SAM will be able to manage both data into information so that they can present reports. This report is used to assist managers in making decisions.
Analysis of the Effect Current Ratio on Return on Assets at PT Astra Otoparts TBK. Ikhyanuddin; Sarie, Fatma; Andi Aris Mattunruang; Eva Yuniarti Utami; Azis, Fajriani
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): FAMJ, December 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i2.202308

Abstract

This study makes an important contribution in understanding the relationship between current ratio and return on assets at PT Astra Otoparts Tbk. Through the use of a simple linear regression test on financial statement data for the period 2015-2022, this study intends to explain the extent to which the current ratio affects the company's return on assets. Current ratio, as the independent variable, is used as an indicator of the company's ability to meet its short-term obligations, while return on assets, as the dependent variable, reflects the company's level of profitability. The results show that, although the current ratio has a positive influence on return on assets, the influence is not statistically significant. In other words, the increase in current ratio does not contribute significantly to the increase in return on assets at PT Astra Otoparts Tbk. The findings can provide valuable insights for company management in designing financial strategies, especially in terms of managing short-term assets and liabilities. In the context of the automotive and spare parts industry in Indonesia, where PT Astra Otoparts Tbk operates, an in-depth understanding of the factors that influence return on assets is crucial. The results of this study can serve as a basis for similar companies to evaluate and improve their financial performance, optimize asset allocation, and manage short-term liabilities more effectively. Further research and the integration of other factors in financial analysis can help shape a more holistic and sustainable business strategy amidst changing market dynamics.
Studi Literatur : Faktor-Faktor Yang Mempengaruhi Minat Pemasar untuk Menggunkan AI Marketing. Syarifuddin Syarifuddin; Andhi Febisatria; Sipayung, Leonardo Davidsi; Andi Aris Mattunruang; Abd. Rahman Yus
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 11 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i11.7211

Abstract

Artificial Intelligence (AI) menjadi teknologi strategis dalam transformasi pemasaran dan mengubah cara pemasar merancang serta mengevaluasi kampanye. Penelitian ini menganalisis 30 artikel menggunakan studi literatur dan analisis tematik untuk mengidentifikasi faktor-faktor yang memengaruhi minat pemasar dalam menggunakan AI Marketing. Hasil menunjukkan bahwa minat dipengaruhi oleh faktor teknologi, individu, organisasi, risiko–etika, dan kepercayaan. Persepsi manfaat dan kemudahan penggunaan menjadi pendorong utama, didukung kualitas sistem dan kecerdasan algoritmik. Inovasi personal, literasi digital, serta kesiapan teknologi turut meningkatkan intensi penggunaan. Dukungan manajemen, budaya digital, dan infrastruktur organisasi memperkuat kesiapan implementasi. Hambatan muncul dari risiko privasi, transparansi algoritma, dan isu etika. Kepercayaan terhadap AI menjadi faktor kunci karena penerimaan sangat bergantung pada akurasi dan keandalan sistem. Penelitian ini memperjelas determinan minat adopsi AI Marketing dan merekomendasikan studi lanjutan dengan mixed methods atau keterlibatan praktisi untuk validasi empiris.
Co-Authors Abd. Rahman Yus Andhi Febisatria Annas, Nurul Afiqah Azis, Fajriani Eva Yuniarti Utami Ikhyanuddin NURUL WAHYUNI Sarie, Fatma Sipayung, Leonardo Davidsi Syarifuddin Syarifuddin