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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Edukasi Islami: Jurnal Pendidikan Islam SEIKO : Journal of Management & Business Journal of Education Technology Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Amalee: Indonesian Journal of Community Research & Engagement Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Applied Science, Engineering, Technology, and Education INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Info Sains : Informatika dan Sains Journal Of Human And Education (JAHE) Journal of Artificial Intelligence and Digital Business Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Journal of Information System, Technology and Engineering Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Indonesian Journal of Enterprise Architecture Multifinance RESTITUSI : Jurnal Riset Perpajakan West Science Islamic Studies Nomico Escalate : Economics and Business Journal TECHNOVATE Journal of Islamic Economy Welfare: Jurnal Pengabdian Masyarakat
Bakri, Asri Ady
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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TRANSFORMASI KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) MELALUI PENERAPAN AKUNTANSI SEDERHANA Jasiyah, Rabiyatul; Rusmardiana, Ana; Bakri, Asri Ady; Junaid, Asriyani
Jurnal Pengabdian Masyarakat Sabangka Vol 3 No 05 (2024): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v3i05.1260

Abstract

This Community Service aims to increase the knowledge and skills of business actors in the application of simple accounting, facilitate MSME actors in preparing accurate and easy-to-understand financial reports, and provide solutions for MSMEs to more easily access financing through better financial records. The method used in this activity is to identify and select participants, carry out socialization, education and mentoring, conduct monitoring, evaluation and assessment. This seminar was attended by 20 MSME players. The results of this service show an increase in the knowledge and skills of MSME actors in Mandai District, Maros Regency in the application of simple accounting, especially regularity in financial records, making financial reports so that it makes it easier for MSME actors to obtain access to financing. This service helps MSMEs in monitoring financial conditions and increasing their competitiveness and business continuity.
Pendampingan UMKM melalui Pemanfaatan Digital Marketing pada Platform E-Commerce Kamil, Indriyati; Bakri, Asri Ady; Salingkat, Suhartini; Ardenny, Ardenny; Tahirs, Jemi Pabisangan; Alfiana, Alfiana
Amalee: Indonesian Journal of Community Research and Engagement Vol 3 No 2 (2022): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v3i2.2782

Abstract

In the era of the industrial revolution 4.0 and the increasingly intense efforts to become society 5.0, researchers held training & workshops on technology utilization in the Multipurpose Building with technology training materials. This research aims to carry out MSME Assistance (Micro, Small, and Medium Enterprises) through Google My Business to use digital marketing in the era of e-commerce & social media. The method used in this PkM is the mentoring method or PAR (Participatory Action Research), with an approach through training, account creation practice, and mentoring. The training is carried out in three stages: preparation, implementation, and evaluation. The result of the dedication to Digital marketing for a company and MSMEs is an essential part currently. MSME managers are expected to have skills in internet promotion through digital devices, especially in publishing products for sale and places offered. It can be concluded that community assistance in managing their business to better manage marketing activities through creating Google My Business application accounts in digital marketing.
Pengaruh Akuntansi Forensik, Audit Inestigasi, dan Profesionalisme Audit Terhadap Kemampuan Mengungkap Fraud Pengelolaan Keuangan Daerah Ramlan, Dedi; Junaid, Asriani; Bakri, Asri Ady
Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 2 (2023): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v6i2.633

Abstract

Penelitian ini bertujuan untuk menguji dan mengkaji pengaruh Akuntansi forensik , audit investigative dan sikap profesionalisme terhadap pengungkapan fraud dalam pengelolaan keuangan daerah Sulawesi selatan. Jenis penelitian yang dilakukan dalam penelitian ini yaitu kuantitatif yang menekankan pada pengujian teori-teori melalui pengukuran variabel- variabel penelitian dengan angka dan melakukan analisis data dengan prosedur statistik. Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan kuesioner yang berbentuk daftar pertanyaan tertulis yang telah dirumuskan sebelumnya yang akan responden jawab, dimana tujuannya untuk memperoleh data yang relevan, dapat dipercaya, objektif dan dapat dijadikan landasan dalam proses analisis. Metode analisis data yang digunakan dalam penelitian ini menggunakan statistic deskriptif, ujin kualitas data, uji asumsi klasik dan uji hipotesis dengan bantuan computer mengguanakan program SPSS. Hasil penelitian ini menunjukkan bahwa Akuntansi Forensik, Audit Investigasi, dan Profesionalisme Audit berpengaruh positif dan signifikan terhadap pengungkapan fraud.
ANALISIS PERENCANAAN PAJAK PENGHASILAN PPH BADAN SEBAGAI UPAYA MENGEFISIENSIKAN BEBAN PAJAK PADA PT MANREPO TAMBANG REMPOA. Bakri, Asri Ady; Salim, Mursalam
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i02.476

Abstract

Study is to analyze the application of corporate income tax planning in an effort to streamline the tax burden at PT Manrepo Tambang Rempoa. In conducting this research, the writer uses a comparative descriptive method which uses qualitative and quantitative data types, while the data collection techniques used are observation, documentation and interviews. From the results of the study indicate that from the calculation before and after tax planning, the efficiency level of the income tax burden experienced savings. This occurred due to the addition of costs that could reduce the company's fiscal profit so that from the results of the comparative analysis of the tax burden before and after tax planning, the company obtained tax savings of Rp.2.136.301
Analysis of Internal Inventory Control Systems and Accounting Information Systems For Product Stock Inventory in A National Corporate Wear Manufacturing Company Pramudito, Dendy K; Kamar, Karnawi; Bakri, Asri Ady; Husaini; Pratiwi, Noor Komari
Jurnal Informasi dan Teknologi 2023, Vol. 5, No. 4
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v5i4.457

Abstract

The purpose of this study is to evaluate the impact of the accounting information system and internal control system on goods inventory. This kind of study employs a descriptive-qualitative methodology. Field research is the method used in this study. The qualitative descriptive analysis method of data analysis was applied in this study. According to the study's findings, the control environment that was put in place proved to be successful because, with a 50% score, three out of the six control environment indicators satisfied the standards for the control environment. The risk assessment implemented has been very effective, with a score of 100% for three of the three indicators that fulfill the risk assessment requirements. The control activities implemented have been effective, with a score of 60% for three of five indicators that fulfill the control activity requirements. The information and communication implemented are very effective, with a score of 100%. The monitoring carried out has been very effective. The accounting information system implemented is very effective, with a score of 100%. Using the COSO Framework to set up an internal control system and an accounting information system has not yet fully met the requirements; the results from the checklist form show that more than 80% of the items are suitable.
Analisis Akad Salam (PSAK Syariah 103) pada Transaksi Jual Beli Online Priyo Nugroho, Anton; Luthfi, Muhammad; Alfiana, Alfiana; Bakri, Asri Ady; Zulbetti, Rita
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.4880

Abstract

Dari perspektif Islam, jumlah transaksi online yang masuk dalam tajuk fiqh muamalah niaga atau jual beli dengan cepat meningkat. Islam memiliki hukum-hukum yang berlaku baik bagi pembeli maupun penjual dalam transaksi jual beli. Tujuan dari penelitian ini adalah untuk menguji elemen dasar dan persyaratan untuk menerapkan kontrak salam dalam transaksi jual beli online yang mematuhi Pernyataan Standar Akuntansi Keuangan Islam PSAK Syariah 103. Penelitian dilakukan dengan menggunakan metode kualitatif dan metode studi kasus dilakukan di Toko Online. Informan penelitian ini adalah pedagang dan konsumen. Hasil penelitian menunjukkan bahwa para penjual pada umumnya mengetahui rukun dan syarat melakukan jual beli online dalam perspektif Islam. Akad Salam telah dilakukan oleh para pelaku bisnis dengan istilah pre order, para pelaku bisnis belum mengetahui dan menerapkan PSAK Syariah 103. Hasil penelitian dapat bermanfaat bagi pengusaha, akademisi maupun instansi pemerintahan dan masyarakat.
The Influence of Directors on Financial Performance with Independent Commissioners as a Moderating Variable Usmany, Paul; Makatita, Josephus Alberth; Bakri, Asri Ady; Usmany, Alfrin E. M.; Cahyono, Ari Nugroho
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6284

Abstract

Researchers believe that a leader, in this case the Board of Directors, can have a significant influence on the success or failure of a company because it is a leader who plays a big role in the formation of company regulations, the direction of the company, and a leader also oversees these policies so that they can run well and in the desired path including the Financial Performance of a company. Therefore, the research aims to analyze the influence of directors on financial performance. Different from previous research, this research adds the Independent Commissioner variable as a moderating variable which researchers can strengthen the relationship between the Directors variable and Financial Performance. This variable uses 1 Independent variable, namely Directors, one Dependent variable, namely Financial Performance, and 1 moderating variable, namely Independent Commissioner. This research is quantitative with an explanatory approach. The data used in this research is primary data that researchers obtained from distributing online questionnaires to 50 directors, 150 employees and 100 commissioners of private companies spread throughout Indonesia. The results in this article show a positive relationship direction and a significant influence on the Company's Financial Performance because the results are positive and below the significance level of 0.05, namely 0.014..Apart from that, researchers also believe, which is also the second hypothesis in this research, that Independent Commissioners who uphold fundamental principles in the company can moderate the influence of Directors on Financial Performance because the Directors are their subordinates and are under their control. If directors can influence financial performance, then independent commissioners can influence it more significantly because of this structural order. Based on this, the results of the third table of path coefficients show that the Independent Commissioner variable can moderate the influence of the Directors variable on the company's financial performance because it has a positive relationship direction and is below the 0.05 significance level, namely 0.000. More significant than direct testing 0.014. Thus, the first and second hypotheses that the researcher believes can be proven and accepted.
Pengaruh Kompleksitas Tugas, Tekanan Ketaatan, dan Pengalaman Kerja Terhadap Kualitas Audit Pada Inspektorat Kota Palopo Maknun, Andi Batari Annisa; Bakri, Asri Ady; Ibrahim, Fifi Nurafifah; Bijaang, Djamaluddin
Center of Economic Students Journal Vol. 6 No. 3 (2023): July-September (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v6i3.619

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki dampak kompleksitas tugas, tekanan ketaatan, dan pengalaman kerja terhadap kualitas audit di Inspektorat Kota Palopo. Metode penelitian yang diterapkan adalah metode kuantitatif, di mana data dikumpulkan dalam bentuk angka yang kemudian dianalisis menggunakan perangkat lunak statistik SPSS. Sampel penelitian terdiri dari auditor yang terdaftar di Inspektorat Kota Palopo. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan aplikasi statistik SPSS. Hasil penelitian menunjukkan bahwa kompleksitas tugas memiliki dampak positif yang signifikan terhadap kualitas audit. Namun, tekanan ketaatan tidak memiliki dampak yang signifikan terhadap kualitas audit. Selain itu, pengalaman kerja juga memiliki dampak positif yang signifikan terhadap kualitas audit.
Utilizing linear regression to forecast the stock price fluctuations of top-rated companies Eka, Andi Primafira Bumandava; Bakri, Asri Ady; Yuliyani, Leny
Jurnal Info Sains : Informatika dan Sains Vol. 14 No. 01 (2024): Informatika dan Sains , Edition March 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to use linear regression to forecast the closing stock price of the top 10 issuers from the LQ45 Index. When it is appropriate to purchase or sell the stock, it is determined by comparing the forecasted close price with the actual stock price. The relationship between independent factors (such past stock prices) and dependent variables (stock prices) is modelled using the linear regression approach. The prediction error rate is then calculated by comparing the expected and actual outcomes using the Root Mean Square Error (RMSE). It is evident from the data that the close stock price's anticipated growth does not consistently rise each month. For this reason, this prediction is crucial in assisting investors in their decision-making. It makes sense to sell the stock if the estimated growth of its closing price is expected to climb; conversely, if the projection is expected to fall, it makes sense to purchase the stock. According to the test findings, the linear regression model is capable of producing precise predictions that help investors decide what to buy on the Indonesian stock market.
Navigating Employee Performance: The Synergy of Ethical Leadership, Communication Proficiency and Trust Hasnidar, Hasnidar; Jusri, Jusri; Bakri, Asri Ady
Escalate : Economics and Business Journal Vol. 1 No. 01: Strategic Adaptation for Sustainable Growth
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i01.9

Abstract

This study aims to investigate the factors influencing Employee Performance within the South Sulawesi Provincial Secretariat, with a focus on Ethical Leadership, Communication, and Trust. The primary objective is to understand the individual and combined impacts of these factors on performance outcomes. A quantitative approach was employed, involving a sample of 56 employees from the South Sulawesi Provincial Secretariat. Data was collected through structured surveys, and statistical analysis, including regression analysis using SPSS, was conducted to examine the relationships between Ethical Leadership, Communication, Trust, and Employee Performance. The findings revealed compelling insights into the factors affecting Employee Performance. Ethical Leadership was identified as a significant positive influencer, emphasizing the importance of leaders upholding ethical principles. Effective Communication emerged as a crucial factor, highlighting the need for clear and transparent communication channels to improve performance. Trust also played a vital role, underlining the significance of trust-building initiatives within the organization. Additionally, when these factors were considered together, they collectively and significantly impacted Employee Performance, highlighting the value of an integrated approach.
Co-Authors Agus Sevtiana Alfiah, Agry Alfiana Alfiana Andika Isma Anshar Daud Ardenny, Ardenny Ariawan Ariawan AUGUSTA DE JESUS MAGALHAES Bijaang, Djamaluddin Cahyono, Ari Nugroho Chatarina Umbul Wahyuni Dendy K. Pramudito edy susanto Eka, Andi Primafira Bumandava Fitriansyah, Novela Deva Puasa Sucifa Gusneli Gusneli Hadi Sutrisno Hasnidar Husaini Ibrahim, Fifi Nurafifah Imron Natsir, Imron Irwan Irwan Irwan Moridu Iwan Sopwandin Jasiah , Jasiah Jasiyah, Rabiyatul Jemi Pabisangan Tahirs Judijanto, Loso Junaid, Asriani Junaid, Asriyani Jusri, Jusri Kamil, Indriyati Karnawi Kamar, Karnawi Khuan, Hendri Kraugusteeliana Kraugusteeliana Lasmiatun , KMT Lestari, Novita Sri Lusianawati, Hayu Makatita, Josephus Alberth Maknun, Andi Batari Annisa Mardi Widodo Mayndarto, Eko Cahyo Mega Arisia Dewi Miftakhul Huda Misnawati, Ira Muhammad Su'un Mursalam Salim Mus, Abd Rahman Mustain, HM. Mudjib Ningsih, Tri Widyastuti Niswatun Hasanah Noor Komari Pratiwi, Noor Komari Nugroho Eko Budiyanto nur, Indrayani Nurul Aulia Mentari Pramudi Harsono Priyo Nugroho, Anton Putra, Muhammad Adhitya Thamisyah Putri, Firda Salsabila Sivana Rahman, Kristanti Ramlan, Dedi Ramli Semmawi, Ramli Restu Widyo Sasongko Riadi Budiman Ridwan Rini Novianti Rita Zulbetti Roslina Alam Rukmana, Arief Yanto Rusmardiana, Ana Saadatirrohmi, Siti Ahdina Said, Saida Sartika Lina Mulani SHOLIKAH, MARATUS Siti Noor khikmah Sri Imaningati Sudarmanto, Eko Suhartini Salingkat Sumartono Sumartono Suriani, Seri Tasrim, Tasrim Triyugo Winarko, Triyugo Ummu Kalsum Usmany, Alfrin E. M. Usmany, Paul Utami , Eva Yuniarti Wardi, Suhra Widiniarsih, Dewi Mariam Widjaja, Warkianto Yasrul Yuliyani, Leny Zunaidi, Arif