cover
Contact Name
Suhartono
Contact Email
assets@uin-alauddin.ac.id
Phone
+6285255187474
Journal Mail Official
assets@uin-alauddin.ac.id
Editorial Address
Faculty of Islamic Economics and Business Universitas Islam Negeri Alauddin Makassar, Indonesia JL. H.M. Yasin Limpo, No. 36 Gowa, Indonesia
Location
Kab. gowa,
Sulawesi selatan
INDONESIA
Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
ISSN : 20882467     EISSN : 25805746     DOI : https://doi.org/10.24252/assets
Core Subject : Economy, Social,
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
Articles 217 Documents
THE INFLUENCE OF BRAND AMBASSADORS, PRODUCT QUALITY AND PRICE ON THE INTEREST IN BUYING SCARLETT WHITENING PRODUCTS IN BEKASI Sari, Cindy Antika; Sari, Imelda
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.v13i2a1

Abstract

The beauty product business has become increasingly attractive lately. This business has the potential to generate profits in the long term, especially if the target market feels the product is suitable. Beauty products are now spread in various types, with different purposes and levels of use, as well as the many ways that business people use to make their products known to the public. This incident certainly encouraged researchers to conduct research aimed at finding out what influences attract consumers to purchase a product. The variables used are brand ambassador, product quality and price on purchasing interest. Data was obtained from the results of an online questionnaire via Google form to 100 respondents using Scarlett Whitening products in Bekasi. Data analysis used IBM SPSS Statistics version 25 software with quantitative research methods. The research results reveal that brand ambassadors influence purchasing interest, then price also influences purchasing interest, while product quality has no influence on purchasing interest.
COLLABORATIF GOVERNANCE DALAM PEMBERDAYAAN INDSUTRI PANDAI BESI DI DESA MASSEPE Sri Wirdana; Jumria Basri
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.v13i2.41152

Abstract

This research aims to identify the role of parties in the blacksmith industry, detail short-term and long-term steps to support government policy and explore the role of collaborative governance in strengthening this sector. The blacksmith industry is an essential economic sector facing the challenges of globalization. This research uses qualitative methods with interviews, observation, and document analysis. Collaboration between the public, private, and local community sectors increases resource access, industrial capacity, and policy efficiency. Although still in its infancy, collaborative governance can potentially strengthen the sector. Alignment and commitment of all parties involved are essential. These findings are relevant for decision-makers, business people, and academics.
PUBLIC SERVICE MODEL AND EMPLOYEE WORK EFFECTIVENESS THROUGH A WEBSITE-BASED MANAGEMENT INFORMATION SYSTEM Zulkifli Sultan
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.v13i2.41193

Abstract

Services to the public and work effectiveness experience changes in activities so a management information system needs to be implemented. The purpose of this study was to obtain information on the results of implementing a website-based management information system on public services and the effectiveness of employee work. This study uses a qualitative approach in this case completing the formulation that has been determined, while the data collection method is by interviewing 3 employees who are in charge of running the management information system. Furthermore, interviews were also conducted with 2 people who had used information services. Based on the results of research conducted on informants, it was stated that the website-based management information system that was implemented was not optimal in providing services to the public, while for work effectiveness it was sufficient to make it easier for employees to work. The management information system that is implemented in general makes employee work effectiveness easier, but the service does not meet public needs.
THE ANALYSIS OF BUSINESS DIGITIZATION IMPACT THROUGH ONLINE PLATFORM ON BUSINESS STABILITY IN THE POST-PANDEMIC ERA Muhammad Fachrul Salam; Andi Tenri Pada; Ainina Istiqomah; Annaf Saniyyah Zubeidi
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.v13i2.41212

Abstract

The pandemic has also dramatically changed the way we live our lives, including how we shop. many MSMEs are taking advantage of online platforms such as e-commerce and online food delivery services in the hope of helping sell products online and reach a wider audience. This research has obtained an observable concept that how the impact of digitization in the context of variable service fees and data security on online platforms can affect business stability. This research was conducted using quantitative and qualitative data. Quantitative data in this study were obtained through various information and data from MSMEs, as well as the results of questionnaires for MSMEs. The research sample is 100 SMEs in 15 sub-districts in Makassar City. The research was conducted using a purposive sampling method, namely MSMEs that were established at least in early 2020 so that they could provide information about conditions during the pandemic and before the pandemic. Digitalization has a very significant impact on MSMEs, especially in the context of service fees and data security on online platforms in this post-pandemic era. It is important to remember that the impact of high online platform service fees will vary between businesses and sectors. Better data security has also been implemented by online platforms. therefore, a careful analysis of costs, security, and a suitable digitization strategy is essential in maintaining business stability.
ANALISA FAKTOR-FAKTOR YANG MEMPENGANALYSIS OF FACTORS THAT INFLUENCE IMPULSIVE BUYING WITH POSITIVE EMOTION AS A MEDIATORARUHI IMPULSIVE BUYING DENGAN POSITIVE EMOTION SEBAGAI MEDIATOR Melissa Lestari; Fitriana Aidnilla Sinambela
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.v13i2.41579

Abstract

People's shopping habits had changed in today's business environment, many people make impulse purchases because of their interest in a brand or product that trending at that time. Due to that trends, people now see shopping as a necessity that must be fulfilled, they become more consumptive and make shopping as a lifestyle. The aim of research is to identify factors that influence impulsive buying. The population data used in this research were 230 respondents who used e-commerce in Batam City. Through quantitative research method, the data were tested for hypotheses by processing them with structural equation modeling analysis based on PLS. The results showed impulsive buying is influenced by positive emotion and price discount variables. Meanwhile, impulsive buying is not influenced by variables of fashion involvement, shopping lifestyle, hedonic shopping motivation, and sales promotion. However, positive emotion as a mediator role is able to mediate all variables on Impulsive Buying. The implications of the results can be applied to practitioners in adopting marketing strategies to evoke positive consumer emotions that lead to impulse purchases.
DIGITALIZATION OF ISLAMIC ACCOUNTING LEARNING AT IAIN BONE ACCOUNTING LABORATORY: PERSPECTIVE ON UTILITARIANISM THEORY Masyhuri; Widya Astuti; A Adryan Hidayat
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.v13i2.41679

Abstract

This Research aims to develop Islamic accounting learning media through the perspective of digitalization-based utilitarianism theory as part of digital transformation. Media developed by utilizing social media accounting laboratory IAIN Bone. This research is a Research and Development (R&D) research with an orientation to develop a research product. Research starts from needs analysis, planning, product development, expert validation, and revision. To measure its effectiveness, limited field tests are used. The results of this study conclude the availability of learning media for the subject of Islamic accounting material that has been tested for effectiveness based on utilitarianism theory which is useful as celebrity digital content and received a positive response from students. The implication of this research is to be an input to educators and laboratories to be sensitive and able to optimize digitalization of learning as an accountable and useful digital transformation effort.
CHINA'S ECONOMIC UNCERTAINTY AND FOREIGN DIRECT INVESTMENT IN INDONESIA: Bahasa Inggris Maria Aulia Ulfa; Ratu Eva Febriani
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.v13i1.42160

Abstract

The study examines the effects of China's economic policy uncertainty, trade openness, inflation, and the human development index on foreign direct investment (FDI) in Indonesia. This study uses multiple linear regression on annual data from 1995–2022. This research shows that China's economic policy uncertainty has a negative but significant on Indonesia's foreign direct investment while HDI, trade openness, and inflation all have a positive and significant impact on Indonesia's foreign direct investment. The study's findings indicate that trade openness, inflation, human development index, and China's economic policy uncertainties all have an impact on foreign direct investment, So, the government needs to estimate and monitor direct investment funds coming in, especially from China. To advance the nation, especially the welfare of society, there must be an increase in quality human resources. To draw in investors, it's also essential to raise transparency and manage the pace of inflation.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND OWNERSHIP STRUCTURE: MODERATING EFFECT OF ENVIRONMENTAL PERFORMANCE Pricilia Sukarno Putri; Bambang Hadinugroho
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.v13i2.42432

Abstract

Using environmental performance as a moderating variable, we examine how ownership structure affects corporate social responsibility disclosure (CSR Disclosure). With a population of 124 BEI manufacturing sector enterprises, data was gathered through the documentation method from annual reports for the 2017–2021 period. A purposive sample of 24 companies was selected for the sample. However, analytical methods like moderated regression analysis (MRA) are employed. The results demonstrate that while management ownership harms CSRD, institutional and public ownership have a favorable impact on CSR Disclosure. The impact of institutional and public ownership on CSR disclosure is well moderated by environmental performance; however, the influence of management ownership on CSR disclosure is not successfully moderated. The outcomes of the control variables show that firm size and profitability are significant. However, leverage shows an insignificant result.
THE EFFECT OF WORK ETHIC, POSITION MUTATION, AND JOB SATISFACTION ON LECTURER PERFORMANCE WITHIN THE FACULTY OF ECONOMICS AND ISLAMIC BUSINESS UIN ALAUDDIN MAKASSAR Gani, Nuraeni; Suwandi, Memen
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.v14i1.44789

Abstract

This study aims to analyze the effect of work ethic, job transfer, and job satisfaction on lecturer performance at the Faculty of Economics and Islamic Business, State Islamic University of Alauddin Makassar. The background of this research is the importance of these factors in improving the performance of lecturers in the academic environment. The research was conducted using purposive sampling method, with a sample size of 55 lecturers. Data were collected through questionnaires in accordance with the research objectives. Data analysis used multiple linear regression, T test, F test, and coefficient of determination (R2) test. The results showed that work ethic has a positive and significant effect on lecturer performance, job transfer has a positive and significant effect on lecturer performance, and job satisfaction has a positive and significant effect on lecturer performance within the Faculty of Economics and Islamic Business. In conclusion, work ethic, job transfer, and job satisfaction have an important role in improving the performance of lecturers at the Faculty of Economics and Islamic Business, State Islamic University of Alauddin Makassar. These research applied in Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar. The sample uses the purposive sampling, that is, sampling based on certain considerations or criteria. All samples of 55 respondents at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar. A method of data used is live interview to the many involved in the problem under discussion and give a questionnaire for lecturer according to research conducted. . Data analysis was done using multiple linear regression analysis, test T test, test F test and The coefficient of determination (R2). The results of an analysis of shows that work ethic is a influenced to lecturer performance at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar; job transfers is a influenced to lecturer performance at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar; job satisfaction is a influenced to lecturer performance at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar; and x01, job transfers and job satisfaction is a influenced to lecturer performance atFaculty of Islamic Economics and Business, Alauddin State Islamic University Makassar Keywords: Work ethic, Job transfers, Job satisfaction and Lecturer performance.
TRANSFORMASI PROSES BISNIS SERTA PENGARUHNYA TERHADAP KINERJA PEMASARAN USAHA KECIL DAN MENENGAH SUTRA WAJO DI SULAWESI SELATAN Awaluddin, Murtiadi; Sijal, Mutakallim; Sylvana, Andi
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.v14i1.45658

Abstract

The aims of this research are to determine : (1) the influence of business process orientation on customer orientation and competitor orientation in small and medium silk businesses; (2) the influence of customer orientation and competitor orientation on innovation orientation in small and medium silk businesses; (3) the influence of innovation orientation on the marketing performance of small and medium silk enterprises; (4) the influence of business process orientation on innovation orientation through customer orientation and competitor orientation in small and medium silk enterprises; (5) the influence of business process orientation on marketing performance through customer orientation, competitor orientation and innovation orientation in small and medium silk businesses. The sampling technique used purposive sampling.Sample size plays an important role in estimating and interpreting the results of Structural Equation Modeling (SEM) analysis, with the estimation model using maximum likelihood (ML), so the number of samples determined in thisstudy was 160 respondents. The analytical method used in this research is structural equation modeling (SEM). The conclusions of this research are as follows:(1) business process orientation has a positive and significant effect on customer orientation and competitor orientation in small and medium silk businesses; (2) customer orientation and competitor orientation have a positive and significant effect on innovation orientation in small and medium silk businesses; (3) innovation orientation has a positive and significant effect on the marketing performance of small and medium silk enterprises; (4) business process orientation has a positive and significant effect on innovation orientation through customer orientation and competitor orientation in small and medium silk businesses; (5) business process orientation has a positive and significant effect on marketing performance through customer orientation, competitor orientation and innovation orientation in small and medium silk businesses.

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