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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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EXPLORING YOUTH INTENTION TOWARD SELF-EMPLOYMENT IN INDONESIA: EVIDENCE FROM SUSENAS MICRODATA Muara Setyanti, Axellina; Finuliyah, Firdaus; Afif Khoiruddin, Muhammad
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.v14i2.51472

Abstract

This study examines the determinants of youth intentions toward self-employment using data from the 2022 Survei Sosial Ekonomi Nasional (SUSENAS). The analysis draws from a robust sample of more than 200.000 individuals aged 16 to 30, as defined by Indonesia’s Law No. 40/2009 on Youth. Logistic regression analysis was employed to investigate the influence of various socio-economic factors on self-employment intentions. The results reveal that demographic characteristics such as gender, marital status, and household size significantly affect entrepreneurial aspirations, with rural youth showing stronger effects than their urban counterparts. Financial factors, particularly saving behavior and access to credit, also play a pivotal role in promoting self-employment intentions. Interestingly, while education and internet access exhibit mixed effects, geographic differences highlight the varying challenges faced by rural and urban youth. These findings underscore the complex interplay between socio-economic factors and entrepreneurial intentions, offering key insights for policymakers aiming to foster youth entrepreneurship across Indonesia's diverse regions.
THE ROLE OF TRENDINESS IN STRENGTHENING THE RELATIONSHIP OF SOCIAL MEDIA MARKETING FEATURES WITH BRAND TRUST AND IT’S IMPACT ON PURCHASE DECISION Azzahra Nur Aini
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.v14i2.51790

Abstract

Some studies have investigated the impact of social media marketing features on purchasing decisions with Brand Trust as the mediation variable. But prior research indicates that brand trust merely acts as a mediator between informativeness and interaction when it comes to purchase decisions. The purpose of this study is to ascertain how Trendiness influences Purchasing Decisions in the skincare business by acting as a moderating variable between four marketing elements and Brand Trust. A self-administered survey with a scale of 1 to 10 is the research method employed. Purposive sampling was used to disseminate the questionnaire to 320 respondents. Structural Equation Modeling (SEM) with AMOS software is the analytical tool utilized. The results show that Interactivity, Informativeness, Entertainment and Perceived Relevance affect Brand Trust, Brand Trust affects Purchase Decisions and Trendiness can strengthen the relationship between Interactivity, Informativeness, Entertainment, and Perceived Relevance to Brand Trust. These results suggest the importance of brands adopting interactive, informative, entertaining, and relevant marketing strategies while staying current with trends to enhance Brand Trust.
DESTINATION POSITIONING AND GENERATION Z LOYALTY IN TOURISM: THE MEDIATING INFLUENCE OF DESTINATION EXPERIENCE AND DESTINATION IMAGE Lestari, Resa Dwi Lestari
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.v14i2.51805

Abstract

This research investigates the interaction between destination positioning, destination experience, destination image and loyalty among Generation Z travelers, who have emerged as a significant force in the tourism industry. Given their distinct preferences influenced by digital and and social media influences, this research aims to analyze how destination experience and destination image mediate the relationship between destination positioning and Generation Z loyalty. Using non-probability purposive sampling technique, data was distributed through a survey to 200 Generation Z respondents in Indonesia. Structural Equation Modeling with AMOS was used to examine the relationships between variables in the study. Discovering revealed that a positive brand experience significantly improves destination image, which in turn fosters loyalty among young travelers. The implications of these insights suggest that tourism stakeholders should innovate their marketing strategies to create immersive experiences that align with Generation Z values, ultimately driving engagement and repeat visits in a competitive market.
THE INFLUENCE OF INFLUENCER CREDIBILITY AND CONTENT CHARACTERISTICS ON PURCHASE INTENTION: THE MEDIATING ROLE OF BRAND ATTITUDE AND TRUST Nurul Aulia, Devi
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.v14i2.51931

Abstract

This study explores the determinants of purchase intention among Instagram users. This research was designed using a quantitative approach. Data was collected through an online questionnaire administered to active Instagram users. Structural Equation Modeling (SEM) with AMOS software was employed to analyze the collected data. The sample size in this study is 280 respondents. The respondents are predominantly active Instagram users from West Java, with the remainder from Central Java and East Java. The results of this study emphasize the significant positive impact of influencer credibility on both brand attitude and trust. Another finding of this study is the positive influence of content characteristics on brand attitude and the negative influence of content characteristics on trust. These findings provide practical insights for social media marketers to focus more on choosing credible influencers to maximize user trust. On the other hand, marketers need to design more effective strategies to attract consumer interest and trust by considering the quality and relevance of content to enhance positive brand attitude while maintaining Instagram users' trust.
THE ANALYSIS OF CROWE HOWARTH THEORY TO ELUCIDATE FRAUD FACTORS IN THE ACADEMIC SECTOR Alpiansah, Restu; Fitriyah, Nur
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.v14i2.52021

Abstract

Ensuring the attainment of Social Development Goals (SDGs) in the education sector necessitates equipping university students with the necessary skills and qualities to become effective leaders with strong moral principles. The character of students, particularly those in financial majors, can have a significant impact on the quality and integrity of the future human resources in the financial sector. The fraud in the academic sector should not be ignored because it can be a challenge for SDG’s programme. This research aims to find out the influence of the fraud Pentagon’s dimensions/ Crowe’s theory, namely academic pressure, opportunity, rationalisation, competence, and arrogance, on academic students’ dishonesty. The type of research used in this study is quantitative research. The research design in this study is ex post facto. The data in this research is primary data collected with the use of the questionnaire survey, tested with the SmartPLS analysis tool. The result explains that students commit academic fraud supported by academic pressure, the opportunity to conduct the fraud, and the competence to make a strategy to conduct academic dishonesty. Meanwhile, rationalisation and arrogance have no influence on academic students’ dishonesty. We propose the following recommendation to the parties concerned: for education practitioners, this study provides valuable information considering the impact of pressure, opportunity, rationalisation, competence, and arrogance on academic dishonesty behaviour, devising better letter methods or rules to minimise academic fraud among students, especially for online learning and examinations. This study empirically confirms that the fraud pentagon dimension factors influenced 71.1% of academic students’ dishonesty. Meanwhile, the rest was caused by other factors.
THE INFLUENCE OF CONTENT MARKETING, LIVE STREAMING, AND ONLINE CUSTOMER REVIEWS ON PURCHASE DECISIONS AT TIKTOK SHOP Aprilya, Arintha Galuh; Indayani, Lilik; Hariasih, Misti
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.v14i2.52464

Abstract

Currently, a new term has emerged for this type of e-commerce, namely social commerce. TikTok Shop is a social commerce application that people like. Consumers can use the features available on the TikTok Shop, such as uploading content, live streaming, and customer reviews. These features can help consumers in determining purchasing decisions for a product. The aim of this research is to determine the influence of content marketing, live streaming, and online customer reviews on purchasing decisions. This research used quantitative methods with a total of 96 respondents. The data source in this research consists of primary data in the form of questionnaires distributed to respondents. Meanwhile, secondary data comes from journal articles, books and websites. Data collection was obtained through Google Form and Likert scale. SPSS software is used. Tests include descriptive analysis test, multi collinearity test, heteros cedasticity test, autocorrelate, T and F test, and R2 coefficient determination. The research results showed that the variables content marketing, live streaming, and inline customer reviews has a positive significant effects on purchasing decision variables.
DEVELOPING A TAQWA-BASED INVESTMENT CONCEPT Muhammad Ridwan Fachri; Dahlifah
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.v14i2.52465

Abstract

This research intends to develop a Taqwa-oriented investing framework. This research employs a qualitative methodology grounded in an Islamic paradigm characterized by Taqwa. The application of Taqwa traits to investment include Faith-based Investment, Promise-based Investment, and Patience Investment. This study was carried out at PT LBS Urun Dana, a firm involved in Securities Crowdfunding.This study's results indicate that LBS Urun Dana incorporates the Taqwa character in its investment practices. Faith-based investment implementation involves conducting prayers in the mosque and offering Islamic studies on muamalah maaliyah for both internal and external stakeholders, including businessman, investors, and the general public. LBS Urun Dana is a promise-based investment that adheres to commercial commitments in accordance with the directives of Allah and His Messenger. Patience-based investment employs patience to guide entrepreneurs and investors at LBS Urun Dana, enabling them to conduct business in accordance with Sharia principles. Taqwa-based investing is conducted exclusively to attain Allah's pleasure for fulfillment in both this life and the afterlife.
PERAN MUI, HALAL CENTER DALAM MENINGKATKAN KEBERHASILAN SERTIFIKASI PRODUK HALAL PADA UMKM NTB Mariana; Tondoyekti, Kukuh; Kamala Hady, Lalu
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): 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.v15i1.56109

Abstract

This study investigates the influence of the Indonesian Ulema Council (MUI), Halal Centers, and supporting factors on the success of halal product certification for MSMEs in West Nusa Tenggara (NTB). A quantitative approach with a survey design was used to collect data via Likert scale questionnaires distributed to 40 MSMEs undergoing or having completed halal certification. Research instruments were developed based on literature-derived indicators: MUI's role (socialization/education, ease of information access, credibility); Halal Center's role (technical assistance, training/workshops, ease of service access); and supporting factors (cost affordability, ease of information access, simplicity of the certification process). Multiple linear regression analysis using R software showed that all three independent variables significantly influenced halal certification success, with MUI's role being the dominant contributor. This research emphasizes the importance of synergy among supporting institutions and process improvements to enhance MSME competitiveness through halal certification, offering strategic recommendations for more efficient and applicable certification policies.
VALUATION OF WAQF ASSETS ACCORDING TO PSAK 412 TO REALIZE ACCOUNTABILITY - MAQASID AL-SHARIAH PERSPECTIVE Erny, Erny Arianty; Hendra Pratama, Raditya; Aprilia, Rachma
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): 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.v15i1.56349

Abstract

The purpose of this study is to analyze the assessment methods and presentation of waqf assets in accordance with PSAK 412, as managed by the Nazir YSU, and to examine the relationship between the implementation of PSAK 412 and the accountability – Maqashid Sharia Perspektif. This research employs a qualitative method using secondary quantitative data supported by interviews and direct observations of the waqf assets. The results indicate that several waqf assets have not been recorded, financial reports are incomplete and do not fully comply with PSAK 412. The analysis results show that the valuation and presentation of cash waqf assets have been implemented according to standards, and the accounting treatment of waqf assets transferred to the mauquf alaihi complies with the standards. However, the accounting treatment of physical waqf assets still managed by the foundation needs improvement to meet accounting standards in terms of both valuation and presentation. The implementation of PSAK 412 clearly realizes accountability from the perspective of Maqashid Sharia, ensuring the protection of religion, intellect, life, wealth, and lineage
PENGARUH WORK LIFE BALANCE DAN WORK ENGGAGEMENT TERHADAP KOMITMEN ORGANISASI MELALUI KEPUASAN KERJA DI UNIVERSITAS TERBUKA Sanusi, Nina Utami; arif, Nina Fapari; Arifin, Andi Harmoko
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): 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.v15i1.56963

Abstract

This study aims to (1) analyze the influence of work life balance and work engagement on job satisfaction; (2) analyze the influence of work life balance, work engagement and job satisfaction on organizational commitment; (3) analyze the influence of work life balance and work engagement on organizational commitment through job satisfaction. This study was conducted at Universitas Terbuka Makassar. The sample used a purposive sampling method, namely sampling based on certain considerations or criteria. All samples amounted to 100 respondents at Universitas Terbuka Makassar. The data collection method used was direct interviews with parties involved in the problem being discussed and providing questionnaires to employees in accordance with the research being conducted. Data analysis was carried out using path analysis. The results of the analysis showed that (1) work life balance and work engagement had an effect on job satisfaction; (2) work life balance, work engagement and job satisfaction had an effect on organizational commitment; (3) work life balance and work engagement had an effect on organizational commitment through job satisfaction.

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