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Hamida Hasan
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Amsir Accounting & Finance Journal
Published by institut ilmu sosial dan bisnis andi sapada
ISSN : -     EISSN : 29868351     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Amsir Accounting & Finance Journal (AAFJ) is a peer-reviewed journal published by the Faculty of Business, Institut Ilmu Sosial dan Bisnis Andi Sapada. ALJ is published twice a year in January and July. This journal provides direct open access to content with the principle of free availability in the public interest and supports greater global knowledge exchange. This journal offers a place for academics, researchers, and practitioners to publish original research articles or review articles.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 3 No 1 (2025): Januari" : 5 Documents clear
The Relevance of Accounting Information Value and the Portion of Non Public Ownership in Investment Decision Making Sahninda, Berian Putra; Pujiono, Pujiono
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.566

Abstract

The purpose of this research is to analyze the effect of the relevance of the value of accounting information which includes Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Non Public Ownership (KNP) in making investment decisions. The research method used is quantitative method with 15 companies in the agriculture industry sector as the sample. This research uses multiple linear regression techniques as hypothesis testing. The results of the research show that ROA, EPS and Non-Public Ownership are proven to have an effect on the fluctuation of stock prices, while ROE is proven to have no effect on stock prices. The implication of this research is the importance of looking at the size of the KNP and the relevant value of accounting information in the forms of ROA and EPS while still considering the risks associated with the value of ROE in the investment decision-making process
The Influence of Financial Literacy and Access to Financing on the Profitability of MSMEs in Gorontalo: An Empirical Analysis Kamaru, Izmiranty Putri; Hasri, Nurhalisa; Hanapi, Nurisrawati; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.569

Abstract

This study aims to analyze the influence of financial literacy and access to financing, primarily through People's Business Credit, on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In the context of the significant development of MSMEs in various regions, good financial literacy is expected to increase financial inclusion and, in turn, support business growth. The method used in this study was a survey with a questionnaire distributed to 100 MSME actors in Bandar Lampung and Gorontalo. Data analysis used linear regression techniques to identify the relationship between variables. The study results indicate that high financial literacy and reasonable access to financing positively increase MSME's profitability. These findings emphasize the importance of increasing financial literacy and access to funding for MSMEs to encourage local economic growth. Policy recommendations are aimed at the government and financial institutions to improve financial education programs and facilitate access to financing for MSMEs.
Measuring the Impact of Digital Technology Adoption on the Operational Efficiency of MSMEs in Indonesia Saleh, Citra; Mohamad, Santi; Talipi, Nuzlan; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.570

Abstract

This study aims to analyze the level of adoption of digital technology by MSMEs in Gorontalo and its impact on operational efficiency. Data was obtained through questionnaires and interviews involving MSMEs in various sectors, such as food and beverages, handicrafts, and services. The study results show that adopting digital technology includes using QRIS as a payment method, digital financial management applications such as SI APIK, and digital marketing through social media. The adoption of this technology has proven to have a positive impact on MSME operational efficiency, including reducing operational costs, increasing time efficiency, and improving the quality of service to customers. A simple linear regression analysis revealed a significant influence between the adoption rate of digital technology and the operational efficiency of MSMEs, with a p < p-value of 0.05 and a positive coefficient. The discussion showed that QRIS speeds up transactions and reduces the risk of losing cash, financial management applications increase accuracy and efficiency in financial management, and digital marketing increases the competitiveness of MSMEs. However, implementation costs and lack of digital literacy are still obstacles. These findings support previous research on the benefits and challenges of digitalization for MSMEs.
Beware of Cybercrime in Tax Reporting: Threats and How to Protect Yourself Syahril, Muh. Akbar Fhad; Karović, Sadmir
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.572

Abstract

Information and communication technology development has brought significant changes to the taxation system, including the emergence of increasingly complex cybercrimes. This study aims to analyze the evolution of cybercrimes in the digital taxation system and the strategies and challenges in dealing with them. The method used is qualitative normative with a literature study approach. The study results indicate that cybercrimes in taxation include identity fraud, fake tax refund schemes, and international tax evasion, with significant financial impacts. Law Number 1 of 2024 concerning the Second Amendment to the UU ITE provides a more substantial legal basis but still requires harmonization with existing tax regulations. The handling strategy involves applying digital forensics, artificial intelligence, and international cooperation. The main challenge lies in the complexity of cybercrime, which continues to grow, and the need for more comprehensive regulations. This study concludes that a holistic approach is needed to strengthen rules, increase technological capabilities, and educate taxpayers to overcome taxation cybercrimes in the digital era.
How Does Mental Accounting Influence Financial Decision-Making Among New Employees in Indonesia? Rifani, Riza Amalia; Adriansyah, Adriansyah; Iqra, Muhammad Nur Farid
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.573

Abstract

Mental accounting is a concept that explains how individuals categorize, group, and evaluate their economic decisions. The study hypothesizes that income and expense categorization, as well as allocation preferences, influence the financial decision-making of new employees. The research uses a quantitative approach with a descriptive method, collecting primary data through a questionnaire distributed to 200 new employees in Indonesia. The results show that both income and expense categorization and allocation preferences significantly influence the financial decision-making of new employees.

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