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assets@uin-alauddin.ac.id
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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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Kab. gowa,
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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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THE ROLE OF VIRTUAL ULAMA EXPOSURE IN ISLAMIC BANKING INTENTIONS AMONG INDONESIAN MUSLIM YOUTH sumaiya, Naili; Mansor, Fadillah; Mandalia, Siska; Haridhi, Hafiz Mubarraq
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.v16i1.67260

Abstract

Purpose - This study investigates the determinants of Islamic banking intention among Indonesian Muslim youth by examining the effects of wasatiyya values, Islamic financial literacy, and exposure to virtual ulama. Methods - A quantitative cross-sectional survey was conducted using an online questionnaire. Of the 309 responses collected, 103 valid responses were retained after systematic screening and data-cleaning procedures. Multiple linear regression was employed to examine the relationships between the independent variables and Islamic banking intention. Findings - The findings indicate that exposure to virtual ulama has a significant positive influence on Islamic banking intention, whereas wasatiyya values and Islamic financial literacy do not exhibit significant direct effects. These results suggest that digitally mediated religious authority plays a more influential role than ethical orientation and financial knowledge in shaping Islamic banking intention among Muslim youth. Research Implications - The study implies that policymakers, Islamic financial institutions, and educators should strengthen collaboration with credible digital religious influencers to enhance Islamic financial awareness and promote Islamic banking adoption. Originality - The originality of this study lies in integrating virtual ulama exposure with Islamic financial literacy and wasatiyya values to explain Islamic banking intention within the context of Indonesian Muslim youth.
GEOPOLITICAL RISK ON STOCK RETURNS: EVIDENCE ON THE ROLE OF OIL PRICES IN ASEAN MARKETS Safirussalim; Ramadhan, Muhammad Afi
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.v16i1.67327

Abstract

Purpose – This study examines how geopolitical risk affects stock returns and market volatility in ASEAN countries during the early 2026 geopolitical tension period. Methods – Using daily data from five ASEAN stock markets, the study analyzes 290 observations through panel regression, robustness testing, and GARCH modelling. Geopolitical risk is measured using the Geopolitical Risk index, while oil returns and exchange rates are included as explanatory variables. Findings – Geopolitical risk has a negative and statistically significant effect on stock returns (β = −0.0000212; p = 0.045), although its economic magnitude is relatively small. Oil returns show a stronger negative effect (β = −0.0871; p = 0.005), indicating that energy price movements are more strongly associated with ASEAN market responses. Research implications – The findings suggest that investors and policymakers should pay closer attention to energy-price movements when assessing financial market vulnerability during geopolitical uncertainty. Originality – This study contributes event-window evidence from ASEAN markets by combining geopolitical risk, oil returns, exchange rates, and GARCH-based volatility analysis.
TPP AND CAREER DEVELOPMENT EFFECTS ON WORK BEHAVIOR THROUGH JOB SATISFACTION AT BKPSDM NATUNA Anggoro, Mahesa Wirajati; Harianus; Shalahuddin, Ahmad; Daud, Ilzar; Sulistiowati; Komari, Nurul
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.v16i1.67420

Abstract

Purpose – This study examines the effects of Employee Additional Income (TPP) and Career Development on Work Behavior through Job Satisfaction at BKPSDM Natuna. The study aims to explain how financial and non-financial factors influence employee behavior in the public sector. Methods – This study used a quantitative approach with PLS-SEM. Data from 51 respondents were collected through structured questionnaires using a census sampling technique and analyzed with SmartPLS to examine direct and indirect relationships among variables. Findings – The results reveal that TPP and Career Development significantly influence Job Satisfaction, while Job Satisfaction has the strongest effect on Work Behavior (β = 0.791). In addition, Job Satisfaction significantly mediates the effects of TPP and Career Development on Work Behavior. Research Implications – Although limited by its cross-sectional design and specific organizational context, this study provides practical implications for strengthening human resource management strategies to improve employee work behavior and organizational performance. Originality – This study emphasizes the important mediating role of Job Satisfaction, showing that indirect effects are stronger than direct effects in influencing Work Behavior. This research employs a quantitative approach with an explanatory research design. Data were collected from 51 employees of the Regional Civil Service and Human Resource Development Agency (BKPSDM) of Natuna Regency using a census sampling technique. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that TPP has a significant positive effect on both Job Satisfaction and Work Behavior, while Career Development significantly influences Job Satisfaction but not Work Behavior. Job Satisfaction does not directly affect Work Behavior but acts as a mediating variable. These findings suggest that financial incentives are the primary driver of employee behavior, while career development contributes indirectly through enhancing job satisfaction.  
PRICE AND PRODUCT QUALITY AS STRONGER DRIVERS THAN SERVICESCAPE IN STUDENT-ORIENTED COFFEE SHOP Sari, Maya Permata; Afifah; Septivani, Mega Dwi; Gustiawan, Willson; Phung, Manh-Trung
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.v16i1.67445

Abstract

Purpose - The aim of this study is to examine the effect of price, product quality, and servicescape on customer satisfaction in the modern coffee shop, Workas Coffee and Eatery, in Padang, Indonesia Methods - A quantitative methodology was employed utilizing survey data from 100 student consumers chosen via non-probability sampling. The measurement and structural models were evaluated using Structural Equation Modeling–Partial Least Squares (SEM-PLS) in SmartPLS 4. Findings - The findings demonstrate that servicescape does not exert a significant influence on customer satisfaction (β = 0.081, p = 0.148), whereas price (β = 0.472, p < 0.001) and product quality (β = 0.344, p < 0.001) exhibit positive and significant effects. The model accounts for 60.3% of the variance in customer satisfaction (R²adj = 0.603). Research Implications - The findings indicate that student patrons in contemporary coffee shops exhibit greater sensitivity to price and product quality than to the physical ambiance, implying that management should emphasize value-for-money propositions and uniform product standards. Originality -This study integrates price, product quality, and servicescape in a single model focused on a student segment in a modern Indonesian coffee shop.
MENILAI EFISIENSI TEKNIS BELANJA PEMERINTAH TERHADAP PENDAPATAN ASLI DAERAH: STUDI KASUS WILAYAH SUMATERA MENGGUNAKAN PENDEKATAN DATA ENVELOPMENT ANALYSIS Syaifullah, Ahmad; Mardalena; Nugraha Pratama; Rasyida Pertiwi
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.v16i1.67546

Abstract

Purpose: This study aims to assess the technical efficiency of government expenditure in generating Local Own-Source Revenue across the Sumatera region within the framework of fiscal decentralization. Methods: This study applies a quantitative approach using Data Envelopment Analysis (DEA) with the Variable Returns to Scale (VRS) model. The input variables consist of operational expenditure, capital expenditure, unexpected expenditure, and transfer expenditure, whereas Local Own-Source Revenue is employed as the output variable. Findings: The results indicate that Bengkulu, Riau Islands, Lampung, South Sumatera, and North Sumatera achieved technical efficiency. Meanwhile, Aceh, Jambi, Bangka Belitung Islands, Riau, and West Sumatera experienced inefficiency in utilizing regional government expenditure. Research Implications: The findings provide policy insights for improving budget allocation through expenditure optimization, reduction strategies, and efficiency benchmarking among provinces. Originality: This study contributes empirical evidence on regional expenditure efficiency by examining the relationship between government spending composition and revenue generation performance in the Sumatera region.
DI BALIK AKUNTABILITAS KEUANGAN POLISI: STUDI FENOMENOLOGIS TENTANG ICFR DI POLDA SULAWESI UTARA Albuhari, Qamaria N. Rahmatia; Kaligis, Stevie; Syaefudin, Fanessa I.M.
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.v16i1.67559

Abstract

Purpose - This study examines the quality of ICFR/PIPK at the Financial Division of the North Sulawesi Regional Police and explores how financial officers interpret its implementation in supporting public financial accountability. Methods - Using a qualitative phenomenological approach, data were collected through semi-structured interviews, non-participant observation, and documentation involving financial officers selected through purposive sampling with a gatekeeper. Data were analyzed thematically using data reduction, data display, conclusion drawing, and a thematic matrix. Findings - The findings show that ICFR/PIPK has been implemented fairly well through regulatory compliance, technical guidance, team assignment, documentation, reconciliation, verification, and hierarchical reporting. However, implementation remains constrained by limited personnel, uneven understanding, input errors, delayed data submission, coordination issues, and weak risk-based control. Research Implications - The study recommends integrating ICFR/PIPK into the police command structure, strengthening PIPK focal points, and aligning reporting with Puskeu Presisi and SAKTI. Originality - This study offers a phenomenological understanding of ICFR/PIPK in a police institution.
ESG, INTEGRATED REPORTING, AUDIT AND FIRM VALUE: EVIDENCE FROM ASEAN-5 CARBON-INTENSIVE SECTORS Hakim, Tito IM. Rahman; Muhammad, Erfan; Rohma, Frida Fanani; Maulana, Ghifari Robby; Putri, Ervina Rahmalia; Osman, Diaeldin
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.v16i1.67623

Abstract

Purpose – This study’s objective is to probe the nexus of ESG and IR on firm value moderated by audit committee characteristics and auditor tenure. Methods – The study employed panel data regression across the mining and property sector in ASEAN-5 countries spanning from 2021-2023.   Findings – This study reveals that ESG and IR fail to contribute significantly to firm value creation. Audit committee expertise emerges as the sole significant moderating variable, surprisingly weakening the relationship between ESG, IR, and firm value. Research Implications – Future studies should refine the measurement of audit committee expertise to better fit the sustainability context. Investors in the ASEAN-5 region appear largely indifferent to ESG and IR information, which discourages mining and property companies from seeking adequate assurance for their non-financial reports. Furthermore, policymakers are urged to devise superior regulations to enhance the credibility of ESG and IR disclosures and establish robust governance mechanisms. Originality – This study is the first in combining internal and external audit function to moderate the effect of sustainability initiatives on firm value in ASEAN-5 context. 

Page 23 of 23 | Total Record : 227

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