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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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The Role of Fintech Technology in Improving Financial Inclusion and Financial System Stability Imaningati, Sri; Mayndarto, Eko Cahyo; Huda, Miftakhul; Bakri, Asri Ady
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0zh4hm58

Abstract

The development of financial technology (fintech) has had a significant impact on improving financial inclusion and the stability of the global financial system. This study aims to explore the role of fintech technology in promoting people's access to financial services and its contribution to financial system stability. Fintech enables the creation of digital platforms that facilitate services such as electronic payments, peer-to-peer lending, and micro-investments, reaching segments previously neglected by the traditional banking sector. On the other hand, fintech innovations also strengthen supervision and transparency in financial transactions, potentially reducing the risk of financial instability. However, these developments also present challenges, including the need for appropriate regulation to address potential risks such as fraud and personal data management. This research uses a qualitative approach with literature analysis and case studies in several countries that have widely implemented fintech. The results show that fintech has great potential in increasing financial inclusion, but its sustainability and contribution to financial system stability depend on effective regulation and collaboration between the public and private sectors. This research lies in the lack of a thorough study of the regulatory challenges faced by developing countries in implementing fintech to increase financial inclusion without posing a risk of instability. A growing phenomenon is the rapid adoption of fintech in developing countries, yet its impact on financial system stability and associated risks are still not fully understood and adequately addressed
The Role Of Sales Growth and Profitability in Determining Capital Structure Suriani, Seri; Nur, Indrayani; Moridu, Irwan; Bakri, Asri Ady; Tasrim, Tasrim
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i1.824

Abstract

The objective of the research is to identify the effect of growth in sales and profitability on capital structure. The research object is the sub-consumer goods manufacturing industry on the IDX 2018-2022. This type of research is quantitative research. Data collection uses purposive sampling procedures. This research uses information from the IDX. The research results prove that partially proves that sales growth has a positive effect on capital structure, meaning that if sales growth increases, then the capital structure will be more appropriate. Profitability has a positive impact on capital structure, meaning that if profitability increases, the capital structure is more appropriate. Sales growth and profitability simultaneously have a positive effect on capital structure, meaning that if sales growth and profitability increase, then the capital structure is more appropriate.  
The Impact of the Fuzzy Delphi Technique on Technology Methods Based on Design Thinking Daud, Anshar; Sitio, Sartika Lina Mulani; Bakri, Asri Ady; Judijanto, Loso; Ridwan
Journal of Education Technology Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jet.v8i1.69185

Abstract

As technology becomes important in people's lives, there is a call to integrate technology into education. Therefore, this research aims to look at the elements needed to integrate technology as a learning platform based on design thinking. This research is quantitative research using the Fuzzy Delphi technique. The approach used to collect research data is to use a questionnaire instrument. The number of experts involved was 18 people, 8 people from the field of education, 5 people from educational technology, and 5 people from design thinking. The research results show that the eight elements are accepted by experts with a consensus percentage above 75% with a threshold value (d) ≤ 0.2. The conclusions of these eight elements are using technology or the internet, choosing technological tools or resources, assessing the credibility and relevance of sources, using technology to analyze information, using technology to support teamwork, using technology to help students share information, utilizing technology to monitor assignments, utilizing technology to interact directly with experts is necessary for integrating technology as a learning platform based on design thinking. This research implies that teachers and students have started to apply these eight elements in the classroom learning process.
Bibliometric Analysis of Forensic Accounting and Fraud Detection Research Trends Judijanto, Loso; Rahman, Kristanti; Sudarmanto, Eko; Khikmah, Siti Noor; Bakri, Asri Ady
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1745

Abstract

Forensic accounting and fraud detection have become increasingly critical in mitigating financial crimes and ensuring corporate transparency. This study conducts a bibliometric analysis to explore the research trends, key contributors, and emerging themes in forensic accounting and fraud detection. Using data exclusively from the Scopus database and analyzed through VOSviewer, the study identifies influential publications, prominent authors, and evolving research directions. The findings indicate a shift from traditional forensic accounting methods to technology-driven approaches, such as big data analytics, artificial intelligence, and blockchain. The co-authorship analysis highlights significant international collaborations, particularly among scholars in the Middle East and Europe. Despite these advancements, challenges remain, including regulatory inconsistencies and the need for standardized forensic accounting frameworks. This study contributes to the literature by providing a structured overview of forensic accounting research trends and offering insights for academics, practitioners, and policymakers to enhance fraud prevention strategies and financial accountability.
Konseptualisasi Manajemen Risiko pada Pengelolaan Property Syariah (Studi pada PT. Granada Property Syariah Provinsi Sulawesi Tenggara) Alam, Roslina; Bakri, Asri Ady
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.v7i1.7064

Abstract

Penelitian ini bertujuan untuk mengetahui konseptualisasi manajemen risiko pada pengelolaan property syariah studi pada PT Granada Property Syariah di Kabupaten Konawe Selatan Provinsi Sulawesi Tenggara. Ditinjau dari jenis datanya, pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif interpretative. Informan yang menjadi sumber data adalah owner PT Granada Property Syariah, marketing freelance, dan user. Hasil penelitian menunjukkan bahwa konsep manajemen risiko pada pengelolaan property syariah oleh developer Granada Property Syariah sudah baik dalam menjaga komitmen baik dengan pemilik lahan/investor ataupun pelanggan. Granada menggunakan risiko yang efektif diawal yaitu dengan meminimalisir terjadinya dan digunakan tindakan musyawarah yang efektif agar mendapatkan jalan keluar yang tidak saling merugikan antara kedua belah pihak. Kata Kunci : Konseptualisasi, Manajemen Risiko, Pengelolaan Property Syaria
Transformation and Innovation in Islamic Economics: Responding to Challenges in the Digital and Globalization Era Saadatirrohmi, Siti Ahdina; Harsono, Pramudi; Bakri, Asri Ady
Journal of Islamic Economy Vol. 1 No. 3 (2024): NOVEMBER-JOIE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/m12p3y52

Abstract

The Islamic economy has undergone significant development in recent decades, especially with the digital transformation and globalization affecting various economic sectors. These changes bring new challenges to the sharia economy, but they also open up opportunities for innovation and increased relevance. This research aims to analyze how digital transformation and innovation can help the Islamic economy overcome challenges in the modern era. With the Systematic Literature Review (SLR) approach, this study identifies various strategies and practices that have been implemented to improve the competitiveness of the sharia economy in the midst of global changes. The results of the study show that the integration of digital technology, such as sharia fintech and blockchain, is one of the important factors in encouraging the efficiency and transparency of sharia economic transactions, especially in the context of the global market. In addition, increasing Islamic financial literacy is also the key to ensuring that the public understands and can access financial products in accordance with sharia principles. International collaboration is also needed to create a more inclusive and sustainable sharia economic ecosystem. Overall, this study emphasizes that adaptation to digital technology and increased global collaboration are important steps in maintaining the relevance of the sharia economy in the era of increasingly digital and globalization
FINANCIAL TECHNOLOGY INNOVATION AND BANKING INDUSTRY TRANSFORMATION: A LITERATURE STUDY ON FINANCIAL MARKETS Bakri, Asri Ady; Hasanah, Niswatun; Lasmiatun , KMT
Multifinance Vol. 1 No. 3 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v1i3.112

Abstract

This research aims to innovate in technology, finance, and transformation in the banking industry. The research method used in this research is qualitative. Qualitative research is a research method used to understand social phenomena in depth. This type of research is library research, which researchers carry out by collecting, studying, and analyzing references or sources. obtained in writing or written form, such as books, journals, articles, documents, and other sources of information that are significant to the topic or title being researched. The research results show that the impact of development technology on industry banking in Indonesia is positive, namely: Improvement Efficiency and Productivity: Adoption technology has brought significant enhancements to efficiency bank operations, with automation of processes and usage intelligence artificial to reduce costs and improve productivity. Enhancement Experience Customer: Innovation technology has allowed banks to increase customer experience through applications in digital banking, customer chatbot-based services, and self-service platforms. Enhancement Security and Management Risk: Although there are worries related to data security, development technology has the potential to repair significant system security and management risks. With the use of data encryption and analysis behavior, users can identify and respond to threats to security more quickly. Innovation Products and Services: Technology has pushed the development of new products and services in the banking industry, including robo-advisors, peer-to-peer lending platforms, and applications for mobile payments, which deliver a markup for customers and help banks expand their market share. Enhancement Efficiency and Transparency Management: System Management Integrated information and analytical dashboards have increased efficiency and transparency in bank management.
THE IMPACT OF CAPITAL STRENGTHENING IN CULTURE ON THE WELFARE OF INDONESIAN UMKM COMMUNITIES IN GORONTALO Ariawan, Ariawan; Widjaja, Warkianto; Judijanto, Loso; Budiman, Riadi; Bakri, Asri Ady
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 14, No 1 (2025): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v14i1.80780

Abstract

This study analyzed the influence of community participation and cultural capital on micro, small, and medium enterprises. The growth of micro-businesses in the community is still minimal, so it is urgent and valuable to study the expansion of the micro-business sector in Gorontalo. The research method used is quantitative, with a sample of 170 micro, small, and medium enterprises in Gorontalo and a random cluster sampling selection. Data collection techniques using questionnaires. Descriptive and regression analysis techniques and SPSS Version 29.0 analysis. The results found that the success and creativity of micro businesses are significantly influenced by cultural capital and community participation. It was found that cultural capital and community participation in Gorontalo are essential for increasing micro businesses. In conclusion, small and medium businesses can grow and contribute significantly to the economy by strengthening cultural and community capital. The study implies that it encourages the government to create cultural capital and community participation in the regional economy. JEL: L26, O15, O35.
Implementasi Enterprise Resource Planning (Erp) Terhadap Kinerja Pengguna Pada Perum Bulog Cabang Parepare Misnawati, Ira; Mus, Abd Rahman; Bakri, Asri Ady
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1809

Abstract

Penelitian ini bertujuan untuk mengetahui dampak implementasi sistem Enterprise Resource Planning (ERP) terhadap kinerja pengguna di Perum BULOG Cabang Parepare. ERP merupakan sistem informasi yang telah terintegrasi dan digunakan untuk meningkatkan efisiensi, efektivitas, dan akurasi dalam proses bisnis perusahaan. Perum BULOG menerapkan ERP sejak tahun 2022 untuk mengelola aktivitas utama Perusahaan. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi yang berfokus pada pengalaman subjektif pengguna sistem ERP. Data dikumpulkan melalui wawancara mendalam terhadap 3 (tiga) informan utama yang berperan aktif dalam penggunaan ERP, serta observasi dan dokumentasi untuk memperoleh konteks tambahan. Analisis data dilakukan melalui teknik reduksi data, penyajian data, dan penarikan kesimpulan dengan pendekatan Miles dan Huberman. Hasil penelitian menunjukkan bahwa berdasarkan pendekatan Technology Acceptance Model (TAM) implementasi ERP memberikan dampak positif yang signifikan terhadap kinerja pengguna. Pengguna merasakan bahwa ERP meningkatkan efisiensi dan efektivitas kerja, khususnya dalam pengelolaan data, penyusunan laporan, dan pengambilan keputusan yang lebih cepat dan akurat, meskipun masih terdapat beberapa kendala teknis seperti error sistem dan kebutuhan bantuan teknis dari tim IT. Penelitian ini menegaskan bahwa keberhasilan implementasi ERP tidak hanya ditentukan oleh teknologi itu sendiri, tetapi juga dipengaruhi oleh persepsi pengguna, kompetensi, dan sikap terhadap perubahan teknologi.
Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit Terhadap Audit Delay Putra, Muhammad Adhitya Thamisyah; Muhammad Su'un; Susanto, Edy; Bakri, Asri Ady
Center of Economic Students Journal Vol. 5 No. 4 (2022): October-December (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v5i4.559

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan mengevaluasi dampak dari Ukuran Perusahaan, Profitabilitas, dan Opini Audit terhadap Audit Delay pada perusahaan yang beroperasi di sektor makanan dan minuman dan terdaftar di Bursa Efek Indonesia (BEI) selama periode penelitian 2017-2020. Populasi yang diteliti adalah perusahaan-perusahaan industri makanan dan minuman yang terdaftar di BEI pada tahun-tahun tersebut. Penelitian ini menggunakan pendekatan kuantitatif, di mana peneliti mengumpulkan data yang bersifat numerik. Metode sampel yang digunakan adalah purpossive sampling, yaitu pemilihan sampel berdasarkan pertimbangan tertentu. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif namun tidak signifikan terhadap audit delay. Sementara itu, profitabilitas memiliki pengaruh positif dan signifikan terhadap audit delay. Opini audit juga memiliki pengaruh positif namun tidak signifikan terhadap audit delay.
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