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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 30 Documents
 1   2   3 
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.
Education, Training, and Motivation Effects on Internal Auditor Performance Matakupan, Suryana Salomi; Syarifuddin, Syarifuddin
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): 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.v3i2.621

Abstract

This study examines the perceptions of internal auditors regarding the role of education, training, and work motivation in enhancing performance within the Kementerian Pekerjaan Umum. Using a qualitative descriptive approach, this research conducted in-depth interviews with internal auditors across different hierarchical levels and personnel management officials as a comparison and additional information. The findings reveal that education and training play a fundamental role in improving auditor performance, particularly given the technical nature of the ministry that requires dual competencies in both auditing and technical fields. Work motivation demonstrates complex multifaceted characteristics, encompassing both intrinsic motivations (professional responsibility, positive impact) and extrinsic motivations (compensation, supervisory recognition). The study identifies several challenges including material repetition in training programs for senior auditors, insufficient communication regarding specific training needs, and limited reward and punishment systems. These findings provide valuable insights for developing more effective human resource management strategies and supporting auditors to deliver better performance in government institutions.
Analysis Before and After the Implementation of PSAK 72 on the Financial Performance of PT Ciputra Development Tbk in 2018-2021 Lestari, Sri Indah; Arizah, Ainun
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): 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.v3i2.616

Abstract

This study aims to evaluate the effect of the implementation of PSAK 72 on income recognition as reflected in the performance of the financial company PT Ciputra Development Tbk in 2018-2021, one of the largest property companies in Indonesia listed on the Indonesian stock exchange. PSAK 72 came into effect on January 1, 2020, and significantly changed the company's revenue recognition method from the settlement percentage method to a recognition based on revenue transfer to customers. This study uses a comparative descriptive quantitative approach by analyzing financial ratios: Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) in the 2018-2021 period. The results of the study show that there is a significant change in the recognition of income from these ratios. Once PSAK 72 was implemented, revenue recognition became more conservative but provided greater transparency and assisted stakeholders in decision-making.
Correction of Insurance Company's Financial Statements After the Enactment of PSAK 117 Ramadhani, Anggreni; Mukarramah, Sitti
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): 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.v3i2.619

Abstract

This study reveals accounting corrections with the issuance of 117 financial accounting standard statements, compared to the differences in previous accounting standards. With the issuance of the Financial Accounting Standard Statement 117 (PSAK 117), it has become a standard or guideline for reporting insurance contracts in the form of financial statements. This standard covers all types of insurance contracts, whether issued by insurance companies or other entities involved in insurance activities. The main differences between PSAK 117 and the previous issued financial accounting standards, namely PSAK 28, are in the measurement and disclosure of debts and the disclosure of asset value. In the implementation of PSAK 117, it adopts a risk-based approach, which allows companies to reflect obligations more accurately according to the risks involved. The enactment of these accounting standards also includes actuarial assumptions and more transparent disclosure of the risks faced by insurance companies. PSAK 74, this study is a literature study that reveals the differences between PSAK 117 and previous accounting standards, offering a more structured and comprehensive approach in recording insurance contracts compared to PSAK 74. The results of this study reveal Revenue, Costs, Premium and Reserve Value, Liabilities, and Claim Value Disclosure. The application of accounting standards such as PSAK 117 or IFRS 17 can affect the recording of revenue, expenses, and profit and loss, which can impact the company's financial performance. Therefore, insurance companies need to monitor and manage financial ratios to ensure financial health and sustainable performance.
Financial Performance and Share Price of PT Barito Renewables Energy Tbk Post-Acquisition Nurfaiza, Anggita; Fuada, Nurul
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): 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.v3i2.620

Abstract

This study aims to analyze the effect of fundamental performance changes on stock price movements in PT Barito Renewable Energy Tbk. (BREN) before and after the acquisition. The data used includes financial ratios in the form of Return On Equity (ROE), Debt to Asset Ratio (DAR), and Current Ratio (CR) from the quarter before and after the acquisition as well as historical data on stock price movements in the same period, the results of the study show that after the acquisition ROE had decreased but increased again and remained stable and the current ratio (CR) decreased. Despite the improvement in fundamental performance, the stock price remains highly volatile and subject to sharp declines. This shows that stock price movements are not entirely influenced by fundamentals but also by market sentiment.
Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): 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.v3i2.623

Abstract

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.

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