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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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THE EFFECT OF DIGITAL SKILLS ON EMPLOYEE PERFORMANCE MEDIATED BY INNOVATIVE BEHAVIOR IN DIGITAL COMPANIES IN JABABEKA CIKARANG INDUSTRIAL ESTATE Asep Saeful; Ekhsan, Muhamad
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.v14i1.45971

Abstract

This study aims to analyze the effect of digital skills on employee performance mediated by innovative behavior in digital companies in the Jababeka Industrial Estate. The population used in this study are employees of digital companies in the JABABEKA Cikarang industrial area. to determine the sample size, this study used the probality sampling method simple random sampling, so that 85 respondents were obtained. This quantitative research uses Partial Least Square (PLS) as a data analysis technique. The results showed that digital skills have a significant positive effect on employee performance. innovative behavior has a significant positive effect on employee performance. digital skills have a significant positive effect on innovative behavior. digital skills have a significant positive effect on employee performance through the mediating role of innovative behavior. This research provides important implications for digital companies in designing digital skills development programs and encouraging innovative behavior to improve employee performance.
THE INFLUENCE OF BOPO, DPK, MUDHARABAH FINANCING ON FINANCIAL PERFORMANCE WITH CAPITAL STRUCTURE AS AN INTERVENING VARIABLE Azizah, Nora Wafiq; Sulistyo; Irianto, Mochamad Fariz
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.v14i1.46557

Abstract

This study examines the effect of BOPO, DPK, and mudharabah financing on the financial performance of Islamic banking institutions by considering capital structure as a mediating factor. These institutions have obtained official registration from the financial service authority. This quantitative research uses the annual financial report for 2015-2020. The sample of this study consists of 5 Islamic commercial banks that are officially registered with the financial services authority. These companies were selected using purposive sampling. This study analyzes data using path analysis. The research evidence shows that BOPO, DPK, capital structure affect financial performance, but mudharabah financing does not affect financial performance. BOPO and mudharabah financing affect capital structure, but DPK does not affect capital structure. Capital structure is less able to mediate the effect of BOPO and mudharabah financing on financial performance, but capital structure is able to mediate the effect of DPK on financial performance.
THE NEXUS OF SELF-ASSESSMENT, MONEY ETHICS, AND TAX SANCTIONS IN TAX COMPLIANCE Joham, Cornelia Marcheline; Darmawati; Nurleni
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.v14i1.46566

Abstract

This research seeks to explore and examine the connection between self-assessment systems, money ethics, and tax sanctions on individuals' views regarding tax evasion. Primary data were gathered using questionnaires distributed at the North Makassar KPP Pratama research location, involving a sample of 100 taxpayers. Quantitative methods were employed to test the analytical model using multiple linear regression. The findings indicate that the self-assessment system negatively impacts tax evasion, while money ethics have a positive impact. Conversely, tax sanctions do not have a significant effect on tax evasion. Overall, self-assessment systems, money ethics, and tax sanctions collectively influence taxpayers' views on tax evasion. This research is crucial for further examination as it can provide valuable insights for the government in formulating tax regulations.
IMPLEMENTATION OF FULL COST RECOVERY AND PERFORMANCE BASED REMUNERATION PERUMDA AIR MINUM TIRTA AMPERA BOYOLALI Asmono, Insan Adi; Wuryanto, Y. Agung Tri Sulisto; Muhrom Ali; Novianto, Johan
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.v14i1.46616

Abstract

The implementation of Full Cost Recovery and Performance-Based Remuneration at Perumda Tirta Ampera Boyolali is a real step and best practice in BUMD Drinking Water governance. Tariff adjustments and governance reforms, especially performance-based remuneration, with static performance incentive patterns and dynamic incentives, performance deduction factors, individual performance and group performance and measurement of achievements or performance results. Performance-based remuneration is also followed by an Efficiency Work policy that is expected to reduce water loss (NonRevenue Water/NRW). The results of the tariff adjustment and performance-based remuneration have been positive. Based on 2002 and 2003 performance, there was an increase in performance from 3.12 to 3.39 contributed by service aspects, reduced water loss, increased customer connection water pressure, increased water meter replacement and human resource training. This policy has an impact on a significant increase in local revenue of Rp.493,137,143.50 fulfillment of employee rights which previously the company paid welfare benefits (50%) in 2022, in 2023 it can fulfill 100% welfare benefits, year-end incentives, incentives for Eid al-Fitr and Christmas.
INFLUENCE OF FINANCIAL REPORT QUALITY, AUDIT QUALITY, AND ENVIRONMENTAL, SOCIAL, AND GOVERNANCE ON INVESTMENT EFFICIENCY Chandra, Jesica Amalia; Handoko, Jesica; Mokoginta, Dirgantara Dahana
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.v14i1.46990

Abstract

Research was conducted to identify and analyze the impact of financial report quality, audit quality, and Environmental, Social, and Governance (ESG) on investment efficiency with company size, leverage, and industry type as control variables. The data in this research are quantitative data obtained secondarily from the annual reports of non-financial companies listed on the IDX for the 2020-2022 period and ESG scores published by Bloomberg Terminal. The data were analyzed with multiple linear regression models and processed using SPSS software version 23. The findings of this research are that financial report quality and audit quality have a significant and positive impact on investment efficiency, while ESG has no impact on investment efficiency. These findings are expected to provide additional knowledge and empirical evidence related to factors that have an impact on investment efficiency and provide knowledge for companies and investors in order to make the right decisions regarding efficient investment. This research has limitations, namely using ESG scores from Bloomberg where the data obtained is the final result so that the value of its various aspects, namely environmental, social, and governance, is unknown. This means that it is not known specifically what aspects of the company are good. This research does not classify investment efficiency into overinvestment, underinvestment, and efficient conditions.
THE INFLUENCE OF STRATEGIC AGILITY ON COMPETITIVE ADVANTAGE WITH ORGANIZATIONAL AMBIDEXTERITY AS MEDIATION AT MSME'S IN BANDAR LAMPUNG Nurfitriani, Salsa; Rifan, Dinda Fali; Sanjaya, Vicky F.
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.v14i1.47706

Abstract

Changes in economic behavior can be an obstacle for MSMEs, because there are still many MSMEs that are not ready for the changes that are occurring. In fact, the changes that often occur in the economic world can actually be used as a success factor for competitive advantage, if the company is able to take the right steps and strategies in a short time. This research aims to show strategies that can be used to increase the competitive advantage of MSMEs by involving strategic agility and through organizational ambidexterity as mediating variables. The population of this research is MSMEs in the culinary sector in Bandar Lampung City, namely 1,162 MSMEs. The total sample was 298 respondents obtained using the Slovin method. The analysis method uses a structural equation model (SEM) approach with the SmartPLS application. The research results show that strategic agility can have a positive and significant effect on competitive advantage. Strategic agility has a positive and significant effect on organizational ambidexterity. Organizational ambidexterity can have a positive and significant effect on competitive advantage. And organizational ambidexterity is able to mediate the influence of strategic agility on competitive advantage. Apart from that, MSMEs must be run in accordance with Islamic business ethics.
Z-MART BAZNAS PROGRAM IN IMPROVING MUSTAHIK'S ECONOMIC WELFARE Anisa; Sayuti , Muhammad Noor; Hanafi , Ahmad
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.v14i1.48610

Abstract

This research aims to examine and analyze the management of the Z-Mart program in improving the economic welfare of mustahik in BAZNAS, South Kalimantan Province. As well as analyzing the obstacles in implementing the Z-Mart program in improving the economic welfare of mustahik in BAZNAS South Kalimantan Province. This research uses field research with a qualitative approach. The research location is at BAZNAS, South Kalimantan Province. The subjects of this research were the Zakat utilization team and mustahik recipients of the Z-Mart program as informants. Data collection methods used include observation, interviews and documentation. Data validation was carried out through source triangulation and data analysis involving the stages of collection, reduction, presentation and concluding. The research results show that Z-Mart management includes five main aspects: namely planning, organizing, movement or implementation, monitoring and evaluation. BAZNAS South Kalimantan Province succeeded in managing the Z-Mart program without significant obstacles thanks to good management, careful planning, effective organization, comprehensive training and strict supervision. With this approach, every aspect of the program is managed optimally so that the program objectives carried out by BAZNAS South Kalimantan Province are planned and realized well and systematically.
REPURCHASE INTENTION OF WATCH PRODUCTS AT SHOPEE MARKETPLACE IN BATAM CITY THROUGH CUSTOMER BRAND ENGAGEMENT Aulia, Rizni; Asri, Dhita Hafizaha; Andelson, Jeffrey
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 2 (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.v14i2.32124

Abstract

This research aims to explore the impact of perceived perceivable behavior control, customer satisfaction, trust, e-WOM, and customer brand engagement on repurchase intention at marketplace in the city of Batam, Indonesia. The research method uses a qualitative approach by collecting primary data through questionnaires, with a target sample of 200 respondents. Data analysis was carried out using the Smart PLS method. The results of the study show that perceived perceived behavioral control has a significant impact on repurchase intention. Meanwhile, customer satisfaction does not have a significant impact on repurchase intention, but trust and E-WOM show a significant influence on repurchase intention, especially with the mediation of customer brand engagement.
Bahasa Inggris THE IMPACT OF SELF-SATISFACTION AND DISTRACTION ON KALLA INTI KARSA EMPLOYEES PERFORMANCE WITH FOMO MODERATION Muhammad Fajar Nur; Suhartini, Eka; Indriyani, Eka; Effendi, Ahmad; Rusnawati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 2 (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.v14i2.49166

Abstract

Social media can hinder employee performance in companies, as different levels of self-satisfaction and distractions affect productivity. This research aims to determine the effect of self-satisfaction and work distractions on employee performance, with fear of missing out (FOMO) as a moderator. The study uses primary data, with non-probability sampling and a sample size of 135, based on a formula by Isaac & Michael. It employs quantitative research methods, focusing on Kalla Inti Karsa employees with a minimum of one year of experience, up to middle manager level. Data analysis is conducted using SEM and SmartPLS software. Results indicate that self-satisfaction significantly and positively affects employee performance. Distraction at work does not have a significant negative effect on performance. FOMO significantly and positively moderates the relationship between self-satisfaction and performance but does not significantly moderate the impact of distraction at work on performance.
THE INFLUENCE OF WORK-LIFE BALANCE AND WORK ENVIRONMENT ON EMPLOYEE PRODUCTIVITY THROUGH JOB STRESS Purwanto, Fajar; Pratiwi, Elok Cahyaning
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 2 (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.v14i2.51211

Abstract

This study identifies the factors affecting employee productivity in industries undergoing relocation in Mojokerto Regency. Using a quantitative survey, data were collected from 99 respondents systematically selected from a population of 56,000 employees. Data analysis was conducted using PLS-SEM via SmartPLS to evaluate the relationships between work-life balance, work environment, job stress, and employee productivity. The results indicate that work-life balance and work environment significantly influence productivity, with job stress serving as an important mediator. Industrial relocation increases job stress, negatively impacting productivity. This study highlights the importance of stress management during the relocation process to maintain productivity. However, the study is limited by its small sample size and the specific context of relocation, which may not be universally applicable. Future research is recommended to expand the scope and consider other factors, such as managerial support and flexible work policies.

Page 19 of 22 | Total Record : 217

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