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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 30 Documents
 1   2   3 
Professional And Ethical Influences on the Accounting Profession Hasmi, Nurul; Winda, Winda; Ongku, Sartina Abd R.; Hasan, Septianti D. Sinta; R, Desak Ayu Kompyang; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): 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.v2i1.393

Abstract

Every profession providing services to the public must have a code of ethics, a set of moral principles that govern professional behaviour. This study aims to determine how professional and ethical influences the accounting profession. The method in this research is to use a literature review by using secondary data, namely from literature studies through scientific articles, research journals and Google Scholar. The results of this study indicate that of the eight articles used in this literature review, 7 have a significant relationship or influence between professional behaviour and the ethics of the accounting profession, including public accountants, teaching accountants, auditor professionals, forensic accountants, and tax consultants. Everything is related to professional behaviour to support the achievement of professional responsibility properly, especially in accounting.
The Influence of Understanding The Accountant Profesional Code of Ethics On Students Tahaku, Nur Diyanti; Leofandy, Faidz; J, Juwita; Panto, Natasya Yuliana; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): 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.v2i1.394

Abstract

This research discusses the important role of understanding the code of ethics in shaping the ethical behavior of accounting students. The code of ethics for the accounting profession, which includes aspects of integrity, objectivity, professional responsibility, public interest, professional competence, confidentiality, technical standards and professional behavior, is the main focus in guiding student behavior. However, there are challenges in implementing this code of ethics, such as a lack of understanding which gives rise to dishonest behavior during exams or quizzes. This raises concerns about the quality of behavior in the future when students enter the world of work as accountants. Apart from understanding the code of ethics, variables such as love of money (tendency towards money) and religiosity are also important highlights in shaping the behavior of accounting students. The research methods used include reviews of previous journals and data sources from Google search results, providing a comprehensive picture of the role of understanding the code of ethics in the context of accounting student behavior. This research aims to gain a deeper understanding of how ethics and understanding the code of ethics can shape professionalism among accounting students.
Literature Review: The Role of Ethics as Corporate Good Governance Olii, Sinta; Lapuna, Dela Delvia A.; Mustapa, Anggi; Subula, Nafaldin; Badjeber, Fedyah
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): 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.v2i1.407

Abstract

The economic progress of a country encourages the development of the business world. It encourages the emergence of new business actors, giving rise to quite sharp competition in the business world. This research aims to learn more about business ethics violations that often occur in the business environment. The method in this research is literature observation or literature study. The research results show that of the eight articles used in this literature observation, seven show a significant relationship between business ethics violations in companies.
Optimasi Penjualan Material Stone Crusher: Analisis Margin Kontribusi di PT Danu Nusantara Aktavian, Rully; Novita, Andi Dian; Teri, Teri
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): 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.v2i1.440

Abstract

Margin Kontribusi sebagai evaluasi biaya, volume, dan laba yang mencerminkan nilai pendapatan bersih setelah dikurangi biaya-biaya variabel perusahaan. Temuan penelitian menunjukkan bahwa analisis biaya volume laba PT Danu Nusantara terhadap Margin Kontribusi belum optimal. Ini disebabkan fluktuasi laba akibat kenaikan biaya tanpa penyesuaian harga jual, dan ketersediaan stok yang sering tidak memenuhi permintaan konsumen karena kurangnya kegiatan produksi pada beberapa periode.
Meningkatkan Pertumbuhan: Peran Kunci Manajemen Keuangan Syariah dalam Pengembangan UMKM di Indonesia Suharlina, Suharlina; Umar, St. Hafsah; Ferils, Muh
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): 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.v2i1.441

Abstract

UMKM masih banyak memiliki masalah dalam kegiatan operasinya khususnya terkait pada manajemen keuangan syariah. proses dalam menggunakan dana yang seharusnya terencana agar dapat bermanfaat untuk UMKM dalam waktu jangka Panjang, dan juga proses dalam mengelola aset yang dimiliki oleh pelaku UMKM agar terjaga dan betahan dalam waktu jangka Panjang. Namun pada faktanya hal itu tidak diterapkan oleh Pelaku UMKM khususnya pada pencatatan transaksi yang sesuai dengan prinsip syariah yang diterapkan dalam manajemen keuangan syariah. Manajemen keuangan syariah merupakan konsep pengelolaan keuangan berdasarkan prinsip-prinsip syariah Islam, seperti adanya pembagian risiko antara pihak yang terlibat, larangan riba, dan pengelolaan keuangan yang transparan dan akuntabel. Konsep ini dapat membantu UMKM untuk mengembangkan kinerja keuangan mereka dengan cara yang adil dan berkelanjutan. penelitian ini bertujuan untuk mengevaluasi implementasi manajemen keuangan syariah dalam mengembangkan UMKM di Indonesia. Melalui penelitian ini, diharapkan akan ditemukan solusi praktis yang dapat membantu UMKM dalam mengelola keuangan mereka dengan lebih efektif dan berkelanjutan.
ITE Legal Review on the Use of Computer Technology in Geological Exploration and Digital Accounting Systems Hasan, Hamida; Alyasa-Gan, Siti Sarah; Hasan, Haslindah; Syahril, Muh. Akbar Fhad
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.497

Abstract

The development of information and communication technology has changed various aspects of human life significantly. In Indonesia, Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE) has been promulgated to regulate the use of information technology and electronic transactions. However, along with the rapid development of technology, UU ITE has undergone two changes, the last one being through Undang-Undang Nomor 1 Tahun 2024. This study aims to explore the application of ITE law in the use of computer technology for geological exploration and digital accounting systems, using a qualitative approach with a case study design. The results of the study show that the implementation of ITE law still faces challenges related to data protection and information security. Many companies find it difficult to ensure compliance with ITE legal regulations, while sensitive geological and accounting data is vulnerable to unauthorized access and data leakage. The implications of the research are the need to increase socialization and training of ITE law, update information security policies, and adopt advanced security technologies to protect sensitive data more effectively.
Mental Accounting and Self-Control Over Daily Expenses of Students Riza Amalia Rifani; Kamidin, Masruhi; Ramdani, Muh. Reza
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.526

Abstract

Daily life expenses are defined as a number of expenditures to produce or obtain a number of goods. For students undergoing studies, they are often faced with various problems and challenges in financial management. Students frequently have limitations in terms of income and expenses, making it difficult for them to manage their finances. Understanding that influences decision-making processes in controlling daily expenses is crucial. Mental accounting is an important psychological concept in financial decision-making. This study collected data from students in Parepare City, which was then processed using an application to form quantitative data. The study population consisted of all students registered at 3 campuses in Parepare City from various study programs and academic levels. In this research, the researcher utilized Probability Sampling known as Simple Random Sampling as the sample technique. The research findings indicate that mental accounting behavior and self-control have beneficial impacts on managing daily expenses for students. Students with high levels of mental accounting awareness show high consciousness of their daily spending patterns.
The Moral Dilemma: Between Tax Ethics and the Temptation of Evasion Santoso, Budi; Nisrina, Ulfah Laila; Srimiatun, Srimiatun
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.539

Abstract

This study aims to determine the effect of tax justice, taxation system and tax discrimination on tax evasion. The population in this study is an individual taxpayer who is registered at Kantor Pelayanan Pajak Pratama Makassar Utara. The sampling technique used purposive sampling method. The respondents of this study were 100 respondents. Collecting data using a questionnaire method. The analysis method uses multiple linear regression with the help of SPSS version 25 program. The results show that tax justice has a significant negative effect on tax evasion, the taxation system has no negative effect on tax evasion and tax discrimination has a significant positive effect on tax evasion.
Increasing Customer Loyalty Through E-Service Quality and Satisfaction: A Study on Muamalat Islamic Digital Applications Umar, St Hafsah; T, Andi Marhuni
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.540

Abstract

Technological advances have made it easier for various business activities, including production, marketing, sales, and transactions. Technology has given birth to terms such as E-business and E-commerce, changing the way transactions are carried out without the need for a physical presence or cash payment. Now, cashless transactions can be made quickly and efficiently through mobile devices connected to the internet. This study aims to examine the influence of E-Service Quality on Customer Loyalty with Customer Satisfaction as an Intervening Variable. Using a quantitative approach with 186 samples of M-DIN users at Bank Muamalat KCP GOWA, data analysis was carried out through descriptive statistical analysis and path analysis. The results show that E-Service Quality has a positive and significant effect on Customer Loyalty, and Customer Satisfaction can mediate this influence on MDIN users.
The Art of Reading the Financial Pulse: Activity vs Profitability Syaifuddin, Dedy Takdir; Machmud, Mulyana; Hartati, Hartati
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.558

Abstract

This study analyzes the influence of activity ratio and profitability on the financial performance of PT. PLN (PERSERO) UP3 PAREPARE CITY for the 2021-2023 period, using quantitative descriptive analysis with interactive data visualization. The results showed mixed performance dynamics: Total Asset Turnover was stable but suboptimal (0.6), Receivable Turnover Ratio increased gradually (15 to 17), Inventory Turnover fluctuated significantly (78, 186, 83), Fixed Asset Turnover stagnated (0.6), Gross Profit Margin was positive but decreased at the end (119.1%, 123.1%, 102.5%), Net Profit Margin decreased drastically (271.4%, 266.9%, 71.3%), and Return On Assets was strong at the beginning but decreased significantly (152.8%) %, 162.1%, 45.0%). The analysis uncovers areas that require strategic attention, particularly in asset optimization and profitability, considering the importance of continuous adaptation in operational and financial strategies to maintain strong performance amid changing market dynamics.

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