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All Journal Jurnal Ekonomi Pembangunan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Majalah Sainstekes Studi Kasus Inovasi Ekonomi Jurnal Mandala Pengabdian Masyarakat Jurnal Sosial dan Teknologi Innovative: Journal Of Social Science Research Research of Accounting and Governance Research of Business and Management Journal of Entrepreneurship and Community Innovations Riwayat: Educational Journal of History and Humanities
Asaari, Masagus
Universitas Yarsi
Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Efektivitas perilaku organisasi dan manajemen strategik terhadap tingkat produktivitas organisasi Asaari, Masagus; Sandhi, Agung Fitra; Anggiani, Sarfilianty
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2738

Abstract

Achievement of organizational goals is evidence of the productivity of an organization, which is expected to be able to provide benefits to society both in terms of quality and quantity. The achievement of efficient and effective organizational productivity is, of course, initiated by the performance of various organizational components. The character of organizational members will shape organizational behavior, and organizational leadership styles are also possible to influence the performance of its members, which then has an impact on organizational productivity. The purpose of this research is to obtain information about the effectiveness or not of organizational behavior and strategic management in influencing organizational productivity. The method used is descriptive-quantitative, with data collection techniques such as observation, interviews, documentation, and the distribution of questionnaires to 100 respondents. Based on the results of the study, which stated that organizational behavior has a positive and significant influence so that it is effective in increasing the productivity of organizations in Jakarta with an influence value of 49.2%, strategic management is known to be able to provide a significant and positive influence so that it is effective in increasing organizational productivity in Jakarta by 57.2%.
Enhancing Financial Quality: Impact of Accounting Information Systems, Internal Control with Company Performance as Moderating Factor Rachman, Andini Dwi Mega; Asaari, Masagus
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.282

Abstract

This research aims to determine the effect of accounting information systems and internal control systems on the quality of financial reports with company performance as a moderator. The primary data used in this research was obtained directly from statements (questionnaires) of PT employees. Sources of Alfaria Trijaya Tbk and secondary data in this research were obtained from the official website of PT. Source Alfaria Trijaya Tbk. The results of this research show that There is a significant influence of the accounting information system on the quality of financial reports; There is a significant influence of the internal control system on the quality of financial reports; There is a significant influence of the accounting information system on the quality of financial reports moderated by company performance; There is a significant influence of the internal control system on the quality of financial reports moderated by company performance. The contribution of this study lies in the identification and in-depth analysis of the influence of accounting information systems and internal control systems on the quality of financial reports, with company performance as a moderating factor. Managerial implications highlight the critical role of robust accounting information and internal control systems in ensuring high-quality financial reporting
An An Investigation of Profit Growth in Indonesian Banking Before and During Pandemic Covid-19: Does Financial Performance Matter? Ashari , Ardhita Pramesti; Simon , Zainal Zawir; Nasution, Ananta Hagabean; Zusryn , Alyta Shabrina; Asaari, Masagus
Research of Business and Management Vol. 3 No. 2 (2025): AUGUST 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rbm.v3i2.296

Abstract

This study examines the influence of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Operational Income on Operating Costs (BOPO), and Loan to Deposit Ratio (LDR) on profit growth in the Indonesian banking sector, both before and during the COVID-19 pandemic. The research employs panel data regression with a sample of 44 banking companies listed on the Indonesia Stock Exchange (IDX). The results show that before the pandemic, CAR had a positive and significant effect on profit growth, while NIM and BOPO had negative and significant effects. LDR, however, showed a negative but insignificant effect. During the COVID-19 pandemic, CAR, NIM, and BOPO were found to have negative and significant impacts on profit growth, whereas LDR also negatively affected profit growth. Simultaneous testing confirms that CAR, NIM, BOPO, and LDR significantly influence profit growth in both periods. The findings provide managerial implications for banking companies to monitor key financial ratios that affect profitability. A healthier and more stable banking industry increases public trust and supports financial system stability. For investors, the study highlights the importance of understanding these financial factors when making investment decisions in the banking sector.
Pengaruh Komisaris Independen, Komite Audit, Direksi, dan Ukuran Perusahaan Terhadap Kinerja Keuangan (Studi Pada Badan Usaha Milik Negara di Bursa Efek Indonesia Tahun 2019-2023) Masagus Asaari; Yasinta Syandana
Jurnal Sosial Teknologi Vol. 5 No. 9 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i9.32419

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh komisaris independen, komite audit, direksi, dan ukuran perusahaan terhadap kinerja keuangan (studi pada badan usaha milik negara di bursa efek Indonesia tahun 2019-2023). Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan tahunan badan usaha milik negara periode 2019-2023. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dalam pengambilan sampel sejumlah 40 perusahaan. Uji kualitas data yang digunakan pada penelitian ini adalah uji validitas dan uji reliabilitas. Pada uji asumsi klasik yang digunakan dalam penelitian ini adalah uji normalitas, uji multikolinearitas, dan uji heteroskedatisitas. Sedangkan pada uji hipotesis yang digunakan dalam penelitian ini adalah uji regresi linear berganda, uji koefisien determinasi, uji t dan uji F. Hasil penelitian ini dapat diketahui bahwa variabel komite audit berpengaruh positif dan signifikan terhadap kinerja keuangan, variabel direksi dan ukuran perusahaan berpengaruh negative dan signifikan terhadap kinerja keuangan. Sedangkan variabel komisaris independen tidak berpengaruh terhadap kinerja keuangan.
Pendampingan Pengelolaan Aset Desa, Serta Inovasi Iptek Membangun Keunggulan Kompetitif Berbasis Aset Desa Di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat Subing, Hesty Juni Tambuati; Hidayati, Rini; Asaari, Masagus; Shaleh, Khairul
Jurnal Mandala Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v5i1.396

Abstract

The mismatch between the competencies and roles of village officials often hampers the process of reporting and managing village assets effectively. Therefore, one of the focuses of the community service program conducted in Mandalamekar village government, Bandung Regency, West Java Province is to enhance the skills of village officials in manage and documenting village assets. The village officials will receive specialized guidance on village asset administration and management.The program will be run through a training method that aims to refine and improve participants' skills. This activity will provide lessons on basic concepts as well as practical techniques in asset management and administration. Furthermore, village officials are expected to conduct simulations in preparing accountability reports. To ensure optimal results, we will include continuous assistance to village officials through the use of SIPADES. This application is designed to facilitate village officials in managing and reporting assets efficiently and in accordance with applicable regulations.SIPADES, which is a web-based application, will help village officials improve their capabilities in information and communication technology, while building a competitive advantage. Through this service, several outputs are expected, including an increase in human resource competencies in Mandalamekar Village, the preparation of one scientific article with ISSN, publication of articles in electronic media, and the making of videos that will be aired on Yarsi TV. The results of this PKM show that village officials are able and skilled in preparing financial reports and managing village assets properly.
The Pelatihan Kerajinan Tangan dan Penghitungan HPP Bagi MT Annisa Desa Tugu, Depok Sari, Imelda; Budiantoro, Harry; Asaari, Masagus
Journal of Entrepreneurship and Community Innovations Vol 2 No 2 (2024): FEBRUARI 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v2i2.119

Abstract

Setiap kelompok majelis taklim pastinya memiliki kegiatan rutin yang dilaksanakan secara mingguan atau bulanan. Tetapi sayangnya, meskipun anggota majelis taklim telah memiliki jadwal kegiatan rutin, namun seringkali kurang dimanfaatkan untuk kegiatan produktif yang bisa menghasilkan uang dan berdampak jangka panjang. Oleh karena itu, kegiatan pengabdian masyarakat ini mencoba untuk pemberian pelatihan pembuatan kerajinan tangan yang bernilai jual, sehingga diharapkan meningkatkan ketrampilan dan kreatifitas anggota majelis taklim dalam menciptakan sesuatu kreasi yang memiliki nilai guna dan atau bernilai seni. Kegiatan dilakukan bersama mitra majelis taklim An-nisa desa tugu cimanggis depok dengan metode ceramah interaktif dan praktek pembuatan produk. Kami menemukan bahwa partisipan masih mengalami kesulitan mendasar terkait pemahaman dan eksekusi dari sisi penghitungan harga pokok produksi. Pasca acara, kegiatan ini mendukung anggota majelis taklim untuk bisa memiliki keterampilan dalam membuat suatu produk yang bernilai jual tinggi dan memahami perhitungan harga pokok produksi suatu produk
Pengaruh Financial Knowledge dan Internal Locus of Control Terhadap Personal Financial Management Behaviour Pelaku UMKM Di Kabupaten Bogor Asaari, Masagus
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9784

Abstract

Tujuan riset berikut ialah untuk mengetahui locus of control internal pengetahuan keuangan dan perilaku pengelolaan keuangan pribadi pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bogor. Metode kuantitatif dengan deskripsi dan analisis digunakan untuk mengumpulkan data dari 100 responden yang dipilih melalui random sampling. Hasil analisis regresi menunjukkan terdapat hubungan yang significant antara pengetahuan keuangan dengan perilaku pengelolaan keuangan pribadi, dengan R square mencapai 93,6%. Begitu pula locus of control internal juga mempunyai pengaruh yang significant dengan R square mencapai 95,5%. Hubungan kedua variabel tersebut menunjukkan bahwa semakin tinggi literasi keuangan maka dapat meningkatkan pengendalian internal, begitu pula sebaliknya. Implikasi dari riset berikut ialah perlunya mengembangkan program literasi keuangan dan memperkuat locus of control internal khususnya dalam konteks UMKM di Kabupaten Bogor. Hal ini akan membantu UMKM untuk mengelola keuangan pribadinya dengan lebih baik, meningkatkan keuntungan finansial dan berkontribusi terhadap pembangunan ekonomi masyarakat. Temuan ini memberikan wawasan penting bagi pengambil kebijakan, lembaga, dan pemangku kepentingan lainnya untuk mengembangkan intervensi yang lebih baik guna mendukung pengelolaan keuangan UMKM.
Waste Management in Sumur Batu Village, Central Jakarta Budiantoro, *Harry; Madjid, Suhirman; Asaari, Masagus; Sari, Imelda; Tambuati Subing, Hesty Juni
Riwayat: Educational Journal of History and Humanities Vol 5, No 2 (2022): Agustus 2022, History, Learning Strategy, Economic History and Social Knowledge
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v5i2.27333

Abstract

Waste Management in Central Jakarta, Sumur Batu Village is a program organized by the Faculty of Economics, YARSI University for one of the functions of the Tridharma of Higher Education, namely Real Business Lectures (KKN). Waste from processing domestic and industrial needs is a major problem in all regions and regions, including Sumur Batu village in Kemayoran sub-district in Central Jakarta. If garbage is disposed of carelessly, for example thrown into a river and cannot be used at all, it can become shallow for the river, even the waste can become a flood disaster for the area. In fact, properly processed waste can prevent various diseases among residents, and waste can improve the economy and welfare of the people of Sumur Batu Village. Good waste management requires community involvement and participation. In Sumur Batu village, the support and knowledge of every head of household is very important for the welfare of the family. Household waste is separated beforehand and can encourage residents to engage in various activities and creativity to improve their economy, including fertilizer production, selling inorganic waste directly to businesses or turning recycled products into recyclables themselves. to recycle. You can earn money.
Co-Authors *Harry Budiantoro Any Setianingrum Any Setianingrum Any Setianingrum, Any Ashari , Ardhita Pramesti Budiantoro, *Harry Budiantoro, Harry Hesty Juni Tambuati Subing Hesty Juni Tambuati Subing, Hesty Juni Imelda Sari Imelda Sari Komala, Lenda Madjid, Suhirman Nasution, Ananta Hagabean Nurul Karima Perdana Wahyu Santosa Perdana Wahyu Santosa Rachman, Andini Dwi Mega Rini Hidayati Sandhi, Agung Fitra Sarfilianty Anggiani, Sarfilianty Shaleh, Khairul Simon , Zainal Zawir Subing, Hesty Juni Tambuati Suhirman Madjid Widiasalwa, Syadzwana Yasinta Syandana Zhafiraah, Nazma Riska Zusryn , Alyta Shabrina