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Faculty of Islamic Economics and Business Universitas Islam Negeri Alauddin Makassar, Indonesia JL. H.M. Yasin Limpo, No. 36 Gowa, Indonesia
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INDONESIA
Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 20882467     EISSN : 25805746     DOI : https://doi.org/10.24252/assets
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The scope of the study in ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi covers the study of the field of Economics, Management, and Accounting as well as other general economic fields concept which in particular supports the development of the study of Economics, Management, and Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 217 Documents
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RISK PERCEPTION IN PERCEPTION OF BENEFIT, CONVENIENCE, TRUST TO INTEREST USE MOBILE BANKING Yasmir; Tarjo
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37122

Abstract

This research aims to improve the quality of mobile banking services and provide benefits for service users who tend to use technology to fulfill their financial needs, which impacts their interest in using it. Service providers can improve user experience, understand user needs and preferences and develop features and design services that are more intuitive and easy to use. A survey and a purposive sampling strategy with path and simple analysis were used as analytical tools. The study results show that the direct effect of benefits, convenience, trust, and interest has a solid and direct relationship, so the immediate effect is more dominant than the indirect effect involving risk variables. A relatively small indirect effect occurs because the relationship between benefit, ease, trust, risk, and interest is not solid or unclear. The risk variable, namely as a mediator, does not have a substantial effect. The overall risk variable does not significantly mediate the relationship between benefits, convenience, trust, and interest, so the indirect impact will be smaller than the direct effect
INFLUENCE OF ENTREPRENEURIAL PASSION, GOVERNMENT SUPPORT, AND LEARNING CAPABILITY ON THE PERFORMANCE OF CREATIVE SMEs IN JEMBER DISTRICT Lilik Farida; Ariwan Joko Nusbantoro; Chairul Saleh; Ketut Indraningrat; Elok Sri Utami; Nadia Azalia
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.35629

Abstract

: This study examines the influence of three dimensions of entrepreneurial passion, namely a passion for inventing, passion for developing, and passion for founding, on the performance of creative industry-based MSMEs in Jember, Indonesia, after the Covid-19 pandemic with government support and learning capability as a moderating variable. Using a purposive sampling technique, as many as 280 creative MSMEs in Jember were involved in this study. Based on the results of the SEM-PLS analysis, passion for inventing and passion for developing have a significant positive effect on MSME performance. Learning capability can strengthen the influence of passion for inventing and passion for developing MSME performance. This study did not find a significant effect of passion for founding on MSME performance, and government support could not strengthen the influence of passion for inventing, developing, and founding on MSME performance. In addition, this study found that learning capability cannot strengthen the influence of passion for founding on MSME performance. The findings of this study offer theoretical and practical implications regarding how important the entrepreneurial spirit is in improving MSME performance after the Covid-19 pandemic by increasing learning capability in the creative industry-based MSME sector.
THE ROLE OF FINANCIAL LITERACY, SELF-EFFICACY, AND RELIGIOSITY ON FINANCIAL BEHAVIOR IN THE MODERATION OF SAVING BEHAVIOR Nur Anisa Dwiyanti; Puji Endah Purnamasari
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37195

Abstract

The world of finance is growing. It can bring out consumptive behavior from people and irregular financial management, especially among students. The phenomenon of consumptive behavior among students has encouraged researchers to do research that aims to analyze what factors affect financial behavior. Financial literacy, self-efficacy, religiosity, and saving Behavior on Financial Behavior are the variables used. The research method used is quantitive, with data analysis techniques to test hypotheses using SmartPLS. Data collection by distributing questionnaires via a Google form. The sample obtained for this study amounted to 260 respondents. This research shows that financial literacy, self-efficacy, and religiosity significantly influence financial behavior. This study also proves that saving behavior does not have a moderating effect on financial behavior.
INTELLIGENCE ANALYSIS THAT INFLUENCES ON CONFLICT MANAGEMENT IN THE DIGITAL ERA Diah Cahyani; Elok Cahyaning Pratiwi; Eny Nuraeni; Agus Sunaryo
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37283

Abstract

This study analyzes intelligence influencing conflict management in the digital era. This research is descriptive-explorative. The research location at the PKL Center Jl. Benteng Pancasila City of Mojokerto. The population of 369 MSME actors with the Slovin formula of 0.01 was determined by 79 respondents. Data collection using a questionnaire. Data analysis using SmartPLS version 3.3.7. Test the hypothesis by comparing the T-Statistics and P-Values. The results of this study are: communication intelligence, creative intelligence, and emotional intelligence have a significant effect on conflict management, social intelligence, and strategic intelligence has no effect on conflict management, communication intelligence, creative intelligence, emotional intelligence, social intelligence, and strategic intelligence simultaneously influence conflict management. Research recommendation: Combining this intelligence can resolve conflicts effectively and efficiently and avoid further damage to relationships.
THE INFLUENCE OF FOREIGN OWNERSHIP, INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS, AND FINANCIAL DISTRESS TO STOCK PRICE WITH ACCOUNTING CONSERVATISM AS A MODERATION VARIABLE Andi Firmansyah; Syarifuddin; Darmawati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37434

Abstract

This study aims to analyze the influence of Foreign Ownership, Institutional Ownership, Independent Commissioners, Financial Distress using the disclosure of Accounting Conservatism as a moderating variable. Data collection obtained from the annual financial reports of Pharmacies listed on IDX 2017 – 2021 period, totaling 30 companies. The sampling technique used purposive sampling technique because the sample selection was based on the assessment some of the characteristics of the sample members which adjusted to the intentions of the researcher. using secondary data on the official IDX website (www.idx.co.id) and the official website of each company. The data analysis method used a special application of multiple linear regression analysis, namely using Moderated Regression Analysis (MRA) with a quantitative approach. The results of the study show that foreign ownership and independent commissioners do not affect stock prices. Institutional ownership and financial distress have a significant effect on stock prices. foreign ownership and independent commissioners influence share prices moderated by accounting conservatism. Institutional ownership and financial distress do not affect stock prices of pharmaceutical companies moderated by accounting conservatism
THE ROLE OF INSTITUTIONAL OWNERSHIP MODERATING CAPITAL STRUCTURE, PROFITABILITY, AND MANAGERIAL OWNERSHIP ON COMPANY VALUES Taufiq Hidayat; Puji Endah Purnamasari
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37611

Abstract

The proportion of the value of capital structure, profitability, managerial ownership, and institutional ownership greatly influences the company's performance in increasing the value of the company so that it has an impact on shareholder wealth. This research aims to determine and analyze the relationship between capital structure, profitability, and managerial ownership of company value with institutional ownership asianmoderating variable. The research uses company objects in the consumer goods industry sector for 2019-2021. The research method uses quantitative research with a descriptive approach, data collection techniques using the documentation method, and data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS 23 application. Partially, the capital structure does not affect company value. Profitability and managerial ownership have a positive effect on the company value. The moderation test of institutional ownership cannot moderate the positive effect of capital structure and managerial ownership non-company value, and institutional ownership can moderate the negative effect of profitability on company value.
ANALYSIS OF STOCK PRICE INDEX VOLATILITY IN INDONESIA USING MACROECONOMIC VARIABLES AND GLOBAL ECONOMIC UNCERTAINTY INDEX Arian Muhammad Raihan; Windijarto; Joned Ceilendra Saksana
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37616

Abstract

Stock prices can change within a certain time span can be observed in the volatility of the stock price index. Changes in stock prices can be influenced by a country's macroeconomic conditions and global economic conditions. The macroeconomics observed in this study consisted of interest rates, inflation, exchange rates, and economic growth, while global economic inflation conditions were observed using the Global Economic Policy Uncertainty (GEPU) index. This study aims to examine the effect of macroeconomic variables on the volatility of the stock price index of companies listed on the Indonesia Stock Exchange (IDX) and to change the effect of economic feelings on the volatility of the stock price index of companies listed on the Indonesia Stock Exchange (IDX). A descriptive analysis method was used in this study by utilizing time series data in the time range between the first quarter of 2016 to the fourth quarter of 2021. The results of this study indicate that partially the interest rate has a negative and significant effect on the volatility of the stock price index, while the value of each Global economic exchange and trade partially have a positive and significant effect on stock price index volatility. However, each of the inflation and economic growth variables partially has a positive relationship and does not have a significant effect on the volatility of the stock price index.
ANALYSIS OF IMPORT-EXPORT TRENDS AND MARKET INTEGRATION OF RICE IN ASEAN-5 IN 2017.1 - 2021.12 Novita Dea Asmarawati; Hastuti, Sri Rahayu Budi
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 1 (2024): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v14i1.37625

Abstract

Rice plays an important role in the economic, social, and political stability of ASEAN. The presence of the ASEAN Economic Community (AEC) in 2015 shows that market integration in ASEAN is becoming more real. The objective of this study is to analyze trends in rice imports and exports in ASEAN, integration of rice markets, causality relationships, and impulse response based on rice prices in the ASEAN. Data used include annual data on import and export of rice from Indonesia, Malaysia, the Philippines, Thailand, and Vietnam in 2000-2021 as well as monthly data on rice price in 2017.1 - 2021.12. The methods used are trend analysis, Johansen cointegration test, Vector Autoregression (VAR) estimate with Vector Error Correction Model (VECM), Granger causality test, and impulse response analysis. The result is that the trend pattern of rice imports in Indonesia tends to decrease, while the trend of imports to Malaysia and the Philippines as well as exports to Thailand and Vietnam rises every year. There is integration of the rice market in ASEAN as well as a pattern of coherent and reciprocal inter-national causal relations. Keywords: rice, market integration, ASEAN and VECM
THE INFLUENCE OF THE BOARD OF DIRECTORS, RISK MANAGEMENT COMMITTEE, OWNERSHIP CONCENTRATION AND PROFITABILITY ON ENTERPRISE RISK MANAGEMENT Supami Wahyu Setiyowati; Diah Kusumaningrum Diah; Ati Retna Sari
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 2 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i2.37747

Abstract

The aim of this research is to analyze the influence of the Board of Directors, Risk Management Committee, Ownership Concentration and Profitability on Enterprise Risk Management. The population used in this research is retail companies listed on the Indonesia Stock Exchange in 2016-2021. In that year, retail companies experienced fluctuations which caused a crisis in the Indonesian economy. This research used a purpove sampling technique so that 108 samples were obtained. Data analysis used the Statistical Program for Social Science (SPSS) version 25 application using research methods, namely quantitative methods.. The research results showed that the Board of Directors had a negative and significant effect on the Enterprise Risk Management variable. The Risk Management Committee has a positive and significant effect on the Enterprise Risk Management variable. Ownership Concentration has a positive and significant effect on the Enterprise Risk Management variable and Profitability has a positive and significant effect on the Enterprise Risk Management variable. The Board of Directors, Risk Management Committee, Ownership concentration and Profitability have a simultaneous influence on Enterprise Risk Management.
PERCEPTIONS OF MSME ACTORS TOWARDS DISCLOSURE OF SUSTAINABILITY REPORTS (CASE STUDY ON MSME BONTOLOE, TAKALAR DISTRICT) Nadhirah Nagu; Anas Iswanto Anwar; Mursalim Nohong; Amiruddin Amiruddin; Haeriah Hakim; Muhammad Rifai; Audy Alifia Rudy
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 2 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i2.39808

Abstract

This study aims to examine differences in the perceptions of MSME actors on sustainability reporting disclosures. This difference in perception will be tested on environmentally sensitive MSMEs and non-environmentally sensitive MSMEs. Differences in the perceptions of MSME actors will then be tested on the compliance aspect; aspects of understanding sustainability; sustainable corporate governance aspects; aspects of political, environmental and social sustainability performance; and aspects of the economic performance of SMEs. The research population is the research sample used, consisting of 120 MSME actors consisting of 10 service MSMEs and 110 non-service MSMEs. The research data was processed using SPSS 25. The results of the study showed that there were significant differences in aspects of sustainable understanding, aspects of political, environmental and social sustainability performance, and aspects of economic performance between environmentally sensitive MSMEs and non-environmentally sensitive MSMEs, but there were no differences significantly to the compliance aspect and sustainable corporate governance aspects.

Page 17 of 22 | Total Record : 217

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