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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 227 Documents
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“Valuation Bases and Techniques for Natural Resources in Indonesia’s CGFS: A Literature Review and Practical Illustration in Indonesia” Nugroho, Prayudi; Ambarwati, Ria Dewi; Aisyah Kustiani, Nur
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.v15i2.62264

Abstract

This study addresses the gap in the Central Government Financial Statements (CGFS), in which natural resource stocks have not been recognised even though their economic benefits are reflected in state revenue. This study uses a structured literature review of publications from 2010 to 2024 in various databases with inclusion criteria related to public sector accounting, natural resource valuation, IPSAS, SEEA, and national regulations. The selection process includes identification, elimination of duplication, abstract selection, and full review. The analysis was conducted through narrative-thematic synthesis to identify the application of the main value bases, namely fair value, net present value, and current replacement cost in natural resource valuation. The results show that the integration of natural resource into the CGFS requires harmonisation of standards, clarity of methodology, and data readiness in order to be reliable, fiscally relevant, and auditable.
PENGARUH PROGRAM PEMUTIHAN PAJAK, TINGKAT PENDAPATAN DAN PENERAPAN SISTEM E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA WAJIB PAJAK KENDARAAN BERMOTOR SAMSAT KOTA BANDAR LAMPUNG) Rudianto, Riski; Pratomo, Dimas; Suhendar
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.v15i2.62427

Abstract

The purpose of this study is to identify the influence of the tax amnesty program, revenue, and e-samsat on motor vehicle taxpayer compliance in Bandar Lampung City. Between 2018 and 2023, motor vehicle tax revenue exceeded the target, although tax revenue experienced a significant decline in 2024. This study applied a quantitative method through the use of questionnaires distributed to 100 people. The sample determination applied probability sampling and simple random sampling methods through the Slovin formula and was analyzed using SPSS version 25. The research findings show that the tax amnesty program (Sig. 0.000) and e-smsat (Sig. 0.009) have a positive and significant impact on motor vehicle taxpayer compliance. Conversely, income (Sig. 0.962) does not have a significant effect. The results indicate that the tax amnesty program and e-samsat variables are effective in optimizing motor vehicle taxpayer compliance in Bandar Lampung City, while the income variable does not make a significant contribution. The research findings revealed that tax evasion (Sig. 0.000) and the E-Samsat system (Sig. 0.009) have a significant positive influence on motor vehicle taxpayer compliance, while income level (Sig. 0.962) does not have a significant influence on motor vehicle taxpayer compliance.
PENGARUH PROFITABILITAS, NILAI PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP PERATAAN LABA DALAM PERSPEKTIF AKUNTANSI SYARI’AH (Studi Kasus Pada Perusahaan Pertanian Yang Terdaftar Di Index Saham Syariah Indonesia (ISSI) Tahun 2020-2023) Nugroho, Dimas; Hayati, Mardhiyah; Fajar Ramdani, Rahmat
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.v15i2.62454

Abstract

Profit smoothing is a management practice carried out to smooth profit formats to create an impression of consistency before investors. However, from an Islamic perspective, this practice has the potential to violate the principles of honesty and trustworthiness. This study examines the influence of profitability, company value, and independent commissioners on income smoothing practices in Sharia accounting. The study population consisted of 10 agricultural companies measured by the Indonesian Sharia Stock Index (ISSI) during the period 2020 to 2023, and there were 8 samples that met the criteria for the propositional sampling technique. The method used was quantitative. Data analysis was performed using logistic regression with SPSS version 25, with income smoothing practices as the dependent variable. The research findings indicate that profitability and independent commissioners have no significant effect on income smoothing, while company value has a significant negative effect. These results indicate that external monitoring mechanisms through market perception are more effective than internal mechanisms in suppressing income smoothing practices. This study provides compulsion for companies to prioritize the principles of honesty and transparency in financial reporting that are aligned with Sharia values.
MEDIATING ROLE OF TRUST IN TAM AND DIRECT UTAUT EFFECTS ON DIGITAL PAYMENT INTENTION Budiman, Johny; Verni; Kesumahati, Erilia
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.v15i2.62493

Abstract

This study examines the factors influencing consumers' readiness to embrace digital payment systems, with the objective of enhancing a customer-centric approach to the implementation of financial technology. Structured questionnaires were used in a quantitative approach with a total 314 data collected, and SPSS was used for descriptive analysis, and SmartPLS to look at the structural relationships between the constructs. Perceived ease of use, perceived usefulness, performance expectancy, social influence, and trust (as a mediating factor) are the main variables. The results show that perceived usefulness (p = 0.027), trust (p = 0.000), performance expectancy (p = 0.000), and social influence (p = 0.000) are all positively correlated with the intention on digital payments. Trust demonstrated a significant mediating role in strengthening these relationships. However, perceived ease of use (p = 0.586) did not show a significant impact on intention. These results highlight the importance of trust in digital payment adoption and suggest that future studies may focus on MSMEs’ readiness for financial technology integration. Keywords: Perceived Ease of Use, Perceived Usefulness, Trust, Performance Expectancy, Social Influence, Intention on Digital Payment  
FOREIGN OWNERSHIP AND FIRM VALUE: THE MODERATING ROLE OF TAX AVOIDANCE IN INDONESIAN LISTED FIRMS Krisyadi, Robby; Pangrani, Zoey; Chandra, Budi
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.v15i2.62756

Abstract

This study analyzes the effect of foreign ownership on firm value and evaluates whether tax avoidance moderates this relationship. The study uses panel data of companies listed on the Indonesia Stock Exchange during the period 2019–2023. The sample was selected using purposive sampling, resulting in 1,940 observations. Model estimation was performed using panel regression processed through STATA software, taking into account company size, leverage, asset growth, company age, and market capitalization as control variables. The results show that foreign ownership has a positive effect on firm value, and this effect is stronger in companies with higher effective tax rates, reflecting lower levels of tax avoidance. These findings indicate that foreign investors place a higher value on companies that not only have a large proportion of foreign ownership but also demonstrate stronger fiscal compliance and transparency. This study contributes by showing that the benefits of foreign ownership are greatly influenced by corporate tax behavior, thereby helping to explain the inconsistency of empirical findings in previous studies.
COMPENSATION AS A MEDIATING VARIABLE BETWEEN WORK-LIFE BALANCE AND EMPLOYEE LOYALTY ON JOB SATISFACTION OF GENERATION Z IN THE MANUFACTURING INDUSTRY Melly Fitriani Andriyana; Nur Cahyadi
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.v15i2.62908

Abstract

Changes in the dynamics of work in the manufacturing industry require companies to be able to maintain employee job satisfaction, especially among Generation Z, who evaluate jobs not only based on salary, but also on work-life balance and employee loyalty to the company. The purpose of this research is to examine how employee loyalty and work-life balance affect job satisfaction, as well as how remuneration functions as a mediating factor. 150 members of Generation Z who worked in Gresik's industrial sector participated in the research, which used an explanatory quantitative methodology. An online survey was used to gather data, and PLS-SEM using bootstrapping techniques was used to evaluate the results and determine if the relationships between the variables were significant. The findings indicate that although employee loyalty has no discernible direct impact on workplace happiness, work-life balance does. The impact of loyalty and work-life balance on job satisfaction was shown to be mediated by compensation, which also had a substantial effect. This study confirms that compensation is a key factor that strengthens the job satisfaction of Generation Z in the manufacturing industry.
EVALUASI AKURASI MODEL FINANCIAL DISTRESS ALTMAN, SPRINGATE, ZMIJEWSKI PADA KASUS DELISTING DI BURSA EFEK INDONESIA Darul, Achmad; Rahmat Agus Santoso; Muhammad Rosyihuddin; Hadi Ismanto
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.v15i2.63085

Abstract

The forced delisting incident on the Indonesia Stock Exchange (IDX) in 2025 illustrates that several issuers had already shown signs of financial distress before their removal from trading. This condition emphasizes the relevance of reliable prediction models that function as early warning instruments for investors, regulators, and corporate decision makers. This study investigates the predictive accuracy of three financial distress models  Altman Z-Score, Springate S-Score, and Zmijewski X-Score  in identifying distress among companies that were forcibly delisted from the IDX in 2025. The research adopts a quantitative descriptive-comparative approach using a purposive sampling method and consists of eight delisted companies. The analysis relies on the firms’ most recent financial statements before delisting and classifies their conditions according to the criteria of each model. The results show that the Altman Z-Score and Springate S-Score models both achieved an identical accuracy rate of 87.5%, while the Zmijewski X-Score model recorded only 12.5% accuracy. The finding suggests that the Altman and Springate models are more responsive to short-term distress signals related to liquidity, profitability, and operational performance, whereas the Zmijewski model is less sensitive to short-term deterioration. Overall, the analysis confirms that Altman and Springate serve as more effective early warning tools for detecting potential financial distress in the Indonesian capital market. The study provides an empirical reference for developing improved early detection mechanisms to support risk mitigation and strengthen financial decision-making for stakeholders.
PENGARUH LITERASI KEUANGAN, LITERASI AKUNTANSI, DAN LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR DENGAN FINANCIAL SELF-EFFICACY SEBAGAI VARIABEL MEDIASI PADA PENGGUNA PAYLATER Iqmaya, Adevia Sekar; Wulandari, Renny; Risal
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 1 (2026): 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.v16i1.66729

Abstract

Purpose – This study examines the effects of financial literacy, accounting literacy, and locus of control on financial management behavior among PayLater users, with financial self-efficacy as a mediating variable. Methods – A quantitative approach was employed using online questionnaire data from 130 active PayLater users in Indonesia via purposive sampling, analyzed through SEM-PLS in SmartPLS 4. Findings – Financial literacy (β = 0.348, p < 0.001) and locus of control (β = 0.196, p = 0.047) significantly influence financial management behavior, whereas accounting literacy does not (p = 0.734). Financial self-efficacy mediated only the locus of control–financial management behavior relationship (p = 0.045), not those involving financial literacy or accounting literacy. The model explains 51.7% of variance in financial management behavior. Research Implications – PayLater providers and regulators should prioritize practical financial literacy programs and features reinforcing users’ perceived control over credit obligations rather than formal accounting competencies. Originality – This study integrates financial literacy, accounting literacy, locus of control, and financial self-efficacy in a single model focused on PayLater users in the Indonesian digital credit context.
MORE THAN CONVENIENCE: SOCIAL INFLUENCE SHAPES THE PATH FROM PERCEIVED USEFULNESS TO ACTUAL E-WALLET USE Haryanto, Hery; Tu, Michelle Nataline; Hesniati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 1 (2026): 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.v16i1.67047

Abstract

Purpose - This study extends the Technology Acceptance Model to explain Indonesian e-wallet continuance by examining perceived usefulness, perceived ease of use, gamification effectiveness, trust in provider, loyalty program intensity, social influence, intention to continue use, and actual usage frequency. Methods – A quantitative survey of 290 Indonesian e-wallet users was analyzed using partial least squares structural equation modeling. Findings – The findings show that perceived usefulness, perceived ease of use, gamification, trust, and loyalty programs have a positive effect on intention to continue use. Intention to continue use also has a significant effect on actual usage frequency. Social influence strengthens the association between perceived usefulness and the intention to continue using it but does not significantly moderate perceived ease of use. Research Implications – The study adds to the body of knowledge on post-adoption behavior for sustainable digital payment usage and to strengthening the cashless payment ecosystem in Indonesia. Originality – This research extends the Technology Acceptance Model by incorporating actual usage frequency as the final behavioral outcome in Indonesian e-wallet users.
MANAGEMENT ACCOUNTING SYSTEMS AND MANAGERIAL SUPPORT INFLUENCE SUSTAINABLE MANUFACTURING SME PERFORMANCE THROUGH DIGITAL TRANSFORMATION MECHANISMS Rizqi, Reza Muhammad; Akbar, Arya Zulfikar; Norzihad, Fatin Nabilah
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 1 (2026): 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.v16i1.67059

Abstract

Purpose - Grounded in the Resource-Based View and Dynamic Capabilities Theory, this study investigates how digital transformation mediates the sustainable performance of Indonesian manufacturing SMEs. It evaluates the impact of environmental management accounting (EMA), innovative accounting instruments, and top management support on sustainability through digitalization. Methods - Utilizing a quantitative explanatory framework, data from 210 purposively selected SME managers were analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM), assessing mediation through the Variance Accounted For (VAF) approach. Findings - Results substantiate all proposed hypotheses. EMA, advanced instruments, and executive backing significantly propel digital transformation, elevating sustainable performance. Digital transformation operates as a partial mediator, yielding VAF values of 38.3%, 37.7%, and 39.3%. Research implications - While digitalization amplifies sustainability, managerial interventions remain indispensable. This study provides strategic insights for policymakers to synchronize modern accounting frameworks and leadership commitment with digital advancements. Originality - This research offers empirical value by quantifying the specific mediating role of digital transformation, proving how integrating technological capabilities and managerial resources actively fosters sustainable competitiveness in emerging-market manufacturing SMEs.

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