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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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Transformasi Model Bisnis Ritel Tradisional ke Omni-Channel: Analisis Dinamis terhadap Perilaku Switching Konsumen, Keseimbangan Pasar dan Permintaan Agregat Syafitria, Agnes Alzena
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.v15i1.57014

Abstract

This study aims to analyze how the transformation of traditional retail business models to omni-channel models can influence consumer switching behavior, market equilibrium, and aggregate demand. The research method uses descriptive qualitative analysis, with primary and secondary data sources, which are then analyzed through an interactive qualitative model. The results of the study reveal that the adoption of the omni-channel model significantly drives an increase in consumer switching behavior from traditional channels to digital channels. Key factors driving switching include ease of access, service integration, and consistency in the shopping experience. This transformation leads to changes in market structure, where retail players that can adapt experience increased competitiveness, while conventional retail faces declining demand. Overall, aggregate demand shows an increase along with wider market access and improved consumer experiences. The conclusion of this study emphasizes that the shift to an omni-channel business model is not just a trend but a strategic necessity in the face of digital disruption. Retail players are required to continuously innovate to meet the increasingly complex and dynamic expectations of consumers.
Pengaruh Modal Usaha, Literasi Keuangan, dan Manajemen Kas Terhadap Keberlanjutan Usaha TKM Pemula Di Kota Bekasi Jordan, Steven; Yahya, Adibah; Nurjanah, Rina
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.v15i1.57208

Abstract

This study aims to assess the impact of venture capital, financial literacy, and cash management on business sustainability business of beginer Self-Employed Workers in Bekasi City. This research is motivated by the importance of beginer Self-Employed Workers in the Indonesian economy and the challenges they face in maintaining business sustainability. The method used is quantitative analysis using the Partial Least Square (PLS) approach in Structural Equation Modeling (SEM), involving 100 respondents who are recipients of the beginer Self-Employed Workers assistance program in Bekasi City. The research findings show that business capital has a negative effect on business continuity. On the other hand, financial literacy and cash management have a positive and significant influence on business sustainability. Effective cash management helps beginer Self-Employed Workers to maintain liquidity and promote business growth, while good financial literacy allows beginer Self-Employed Workers to make more informed decisions. This research provides valuable information for the managers of the beginer Self-Employed Workers program to help the sustainability of the business in the future.
THE EFFECT OF ROLE STRESS AND JOB RESOURCES ON EMOTIONAL EXHAUSTION WITH WORK-FAMILY CONFLICT MEDIATION AMONG HIGHER EDUCATIONAL STAFF Kusnani Sita Handayu; Maharani, Anita; Endah Riana, Kurnia
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.v15i1.57266

Abstract

This study investigates how role stress and job resources affect emotional exhaustion among university staff, with work-family conflict as a mediator. Using a quantitative causal design, data was collected via 5-point Likert scale questionnaires from 200 employees at XYZ University (from a population of 1,944), including civil servants, permanent staff, and contract workers. SEM-PLS analysis (SmartPLS 3) yielded key findings, role stress significantly increases emotional exhaustion, job resources reduce exhaustion, but not significantly, work-family conflict significantly worsens exhaustion, role stress directly heightens work-family conflict, Job resources weakly reduce work-family conflict (insignificant), Work-family conflict mediates role stress's impact on exhaustion, No significant mediation occurred between job resources and exhaustion. The results highlight that while workplace pressures strongly contribute to burnout, existing support systems fail to sufficiently mitigate stress. This suggests XYZ University should redesign workloads to reduce role ambiguity, strengthen institutional support mechanisms, implement work-life balance policies. The study provides empirical evidence on stress dynamics in higher education, though future research should expand sampling for broader applicability.
PENGARUH ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH KINERJA LINGKUNGAN DALAM PERSPEKTIF EKONOMI ISLAM Sutjiati, Rhesmita; Ekawati, Evi; Sisdianto, Ersi
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.v15i1.57361

Abstract

In the current competitive market, organizations need to manage financial success alongside their social and ecological duties to create businesses that can last. Eco-efficiency serves as a strategic approach to simultaneously manage environmental impacts efficiently and enhance economic performance. However, implementation among JII70-listed companies faces challenges, particularly the absence of consistent mandatory sustainability reporting in Indonesia. This research utilizes quantitative techniques, examining secondary information from the yearly reports and sustainability documents of JII70 firms from 2020 to 2023. With purposive sampling, a total of 11 businesses were chosen, resulting in 44 observations. The analysis of the data was performed using Eviews 12. The results suggest that eco-efficiency has a positive effect on the value of firms, whereas environmental performance does not play a moderating role in this connection. From an Islamic perspective, environmental preservation remains obligatory as ordained in Surah Ar-Rum (30:41).
IMPLEMENTASI GOOD CORPORATE GOVERNANCE DALAM MENGOPTIMALKAN SISTEM KEUANGAN DESA (SISKEUDES) surya dewi, Yevanda Rahmadanti; Fathah, Rigel Nurul
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.v15i1.57454

Abstract

The purpose of this study was to evaluate the implementation of Good Corporate Governance (GCG) principles in village financial management through the use of the Siskeudes application in Tijayan village. This study uses a qualitative approach method, which includes data collection techniques through interviews, observations, and documentation. This qualitative approach is to obtain an in-depth analysis related to the implementation of GCG principles in the management of Siskeudes. The results of the study indicate that the implementation of GCG principles in Tijayan village through the Siskeudes application is going well. Transparency is reflected in the provision of financial information through village meetings, posters and the Si Idaman application. Accountability is seen through clear accountability based on village deliberations. The principles of equity, responsibility, and independence are also well implemented, supported by compliance with regulations, management ethics, and synergistic coordination between village officials and related agencies. This study has limitations in the nature of the data, which is subjective because it comes only from interviews with village officials, is conducted in one location, and is not equipped with quantitative data that can more objectively describe the effectiveness and satisfaction of the community.
Determinan Kualitas Laporan Keuangan Desa Di Kecamatan Manisrenggo Dan Kecamatan Prambanan Ananda, Afifah Intan; Fathah, Rigel Nurul
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.v15i1.57455

Abstract

Abstact: Evaluating how village financial systems, budget preparation training, internal control system, and human resource competencien affect the quality of financial reports is the aim of this research. The urgency of this study stems from cases of budget irregularities at the village level, which have become a serious issue requiring attention, particularly in Manisrenggo Subdistrict and Prambanan Subdistrict. The research method employed is quantitative research using primary data. The population consists of 16 villages in the Manisrenggo Subdistrict and 16 villages in the Prambanan Subdistrict. The sample was determined through purposive sampling, resulting in 96 respondents as the sample. The analysis utilized SPSS 26. The research findings revealed a positive influence of the SISKEUDES variable, training in the preparation of the Village Budget (APBDes), and the Internal Control System (SPI) on the quality of financial reports. In contrast, human resource competence did not influence the quality of financial reports.
ANALISIS DIGITALISASI KEUANGAN TERHADAP EFESIENSI PRODUKTIVITAS USAHA KECIL DAN MENENGAH (UMKM) Poddala, Paramita; Poddala, Anggi; Farild, Miftha
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.v15i1.59483

Abstract

The purpose of this study is to examine how financial digitization helps micro, small, and medium enterprises (MSMEs) in the digital economy era improve their productivity and efficiency. This study focuses on MSMEs in Makassar City. The research subjects are 10 MSME players who have used at least one form of digital financial application. A descriptive qualitative method was used, involving observation, documentation, and in-depth interviews with MSME operators from various industries. The results of the study indicate that the use of digital financial applications and the QRIS payment system has helped MSME operators record transactions more quickly, create more accurate financial reports, and facilitate data-driven decision-making processes. Thus, digitalization has a significant impact on improving the efficiency and productivity of small and medium-sized enterprises (SMEs) in Makassar City. Digital transformation, particularly in the form of utilizing digital financial technology, e-commerce platforms, and financial recording and online marketing applications, has helped daily operations, financial management, and market growth for local small and medium-sized enterprises (SMEs).
THE INFLUENCE OF THE EXTERNAL ENVIRONMENT AND MANAGERIAL FACTORS ON THE FINANCIAL PERFORMANCE OF MSMES THROUGH STRATEGIC PLANNING Pratama Putra, Satria; Dwi Ayu Parmitasari, Rika; Rusnawati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (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.v15i2.59353

Abstract

Increasingly tight business competition requires Micro, Small, and Medium Enterprises (MSMEs) to be more adaptive in facing changes in the external environment and improving managerial capabilities in order to achieve optimal financial performance. This study aims to analyze the influence of the external environment and managerial factors on the financial performance of MSMEs in Makassar City with strategic planning as an intervening variable. A quantitative approach was used in this study with a survey method involving MSMEs in the food and beverage sector that have been operating for at least two years. The purposive sampling technique was applied in selecting the sample. Data analysis was carried out using the Structural Equation Modeling (SEM) method to test the relationship between the variables studied. The results of the study indicate that the external environment and managerial factors have a significant effect on the financial performance of MSMEs, with strategic planning as an intervening variable that strengthens the relationship. This finding emphasizes the importance of adapting to business dynamics and improving managerial quality and strategic planning for the sustainability and growth of MSMEs. Therefore, developing strategies based on external environmental analysis and strengthening internal competencies are the keys to increasing the competitiveness of MSMEs in facing changing market challenges.
MEMBUAT PENONTON BIOSKOP CGV KOTA PROBOLINGGO PUAS DENGAN PROMOSI, HARGA, DAN KUALITAS PELAYANAN Junaidi; Syarif Hidayatullah Elmas, Muhammad; Tumini; Rizal, Saiful
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (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.v15i2.60952

Abstract

This study aims to analyze the satisfaction of CGV Kota Probolinggo audiences by involving the variables of promotion, price, and service quality. The research method used is quantitative research with a causal approach aimed at testing the cause-and-effect relationship between the variables studied. The research process involved descriptive analysis and inferential testing (data quality testing, research model testing, and hypothesis testing), using 108 respondents with AMOS software. The results of the study indicate that effective promotion, competitive pricing, and excellent service quality significantly increase the satisfaction of CGV cinema audiences in Probolinggo City. Targeted promotions increase public awareness of CGV and the films being shown, appropriate prices add value to the viewing experience, and quality service—from staff friendliness to comfortable facilities—meets audience expectations. Thus, with effective promotion, the awareness of the people of Probolinggo City regarding the presence of CGV and the films currently being screened can be increased.
THE EFFECTIVENESS OF DIGITAL TAX ADMINISTRATION ON COMPLIANCE COSTS AND TAX COMPLIANCE OF MSME TAXPAYERS Maharani, Husnunnida
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (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.v15i2.61915

Abstract

The Directorate General of Taxes has responded to technological advancements by implementing digital tax administration policies, namely e-filing, e-billing, and e-invoicing. The implementation of these policies is expected to reduce compliance costs and enhance taxpayer compliance, particularly among micro, small, and medium enterprises (MSMEs). The purpose of this study is to examine the effect of e-filing, e-billing, and e-invoicing on compliance costs and MSME taxpayer compliance. This research develops the Theory of Planned Behavior (TPB) and refines previous studies by incorporating compliance cost as an additional variable. Data were collected through a survey using questionnaires. Partial Least Squares (PLS) was employed as the analytical tool. The findings reveal that e-filing, e-billing, and e-invoicing have a negative effect on compliance costs, indicating that the implementation of digital tax administration reduces compliance costs. Furthermore, this study demonstrates that compliance costs positively influence the improvement of taxpayer compliance. These results can assist the Directorate General of Taxes in assessing the effectiveness of digital tax administration policies in reducing compliance costs and enhancing taxpayer compliance among MSMEs.

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