https://journal.uin-alauddin.ac.id/index.php/assets/issue/feed Assets : Jurnal Ekonomi, Manajemen dan Akuntansi 2022-06-18T10:39:09+00:00 Suhartono, S.E., M.Si. suhartono@uin-alauddin.ac.id Open Journal Systems <p><em><strong>Jurnal ASSETS&nbsp;</strong></em>adalah jurnal ilmiah terindeks <strong>Sinta 4</strong> bidang ekonomi, manajemen, dan akuntansi yang dipublikasikan oleh Fakultas Ekonomi dan Bisnis Islam (FEBI) UIN Alauddin Makassar dan diterbitkan 2 kali setiap tahun (Juni dan Desember).&nbsp;<em><strong>Jurnal ASSETS</strong></em>&nbsp;menerima artikel hasil penelitian maupun pemikiran ilmiah oleh dosen, mahasiswa, akademisi, maupun praktisi lainnya yang sesuai dengan fokus dan ruang lingkup yang telah ditetapkan.</p> https://journal.uin-alauddin.ac.id/index.php/assets/article/view/29263 ANALISA PENGARUH FASHION BATIK GONG-GONG DI KOTA BATAM TERHADAP E-WOM DENGAN MEDIASI CUSTOMER SATISFACTION 2022-06-17T00:46:57+00:00 Agnes Kristy agneskristy@icloud.com Fitriana Aidnilla Sinambela 1941194.agnes@uib.edu <p><em>Among the richness of Indonesian culture, Batik is a work of Indonesian cultural art admired by the world. Batik is an ancient art form of one of the best quality criteria. The meaning of Batik comes from the Old Javanese language, namely "amba", which means writing and "tik", which means dot. The development of Batik in the Riau Islands, which was very good, had experienced a decline because Batam tourism was closed for the past two years due to the Covid-19 pandemic, which is currently endemic. The endemic pandemic has not made MSMEs or Batam artisans sit idle. Through this, the artisans take the initiative to establish online-based sales following the times. This research is a quantitative research that examines the Analysis of Trust, Perceived Usefulness, Service Quality, Experience, and Social Media Use on Electronic Word of Mouth mediated by Customer Satisfaction at the Fashion Batik Gonggong in Batam City. Within the scope of this research, the author defines it as basic research that aims to increase knowledge that has a positive impact on science about trust, perceived usefulness, service quality, perceived experience, use of social media, electronic word of mouth, consumer satisfaction, which can be followed into comparative causal research.</em></p> 2022-06-16T08:40:25+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi https://journal.uin-alauddin.ac.id/index.php/assets/article/view/26997 ANALISIS EFISIENSI BANK SWASTA DI INDONESIA DALAM PERANNYA UNTUK MENGHASILKAN LABA 2022-06-17T03:02:03+00:00 Asrul Aminullah asrul.aminullah@yahoo.com JMV. Mulyadi mulyadi@univpancasila.ac.id Mombang Sihite mombang_sihite@yahoo.com Syahril Djaddang syahril@univpancasila.ac.id <p><span lang="EN-US">Tujuan penelitian ini adalah untuk menganalisis efisiensi bank swasta di Indonesia dalam menghasilkan laba. Tingkat efisiensi perbankan di Indonesia cenderung rendah dibandingkan dengan perbankan di negara ASEAN lima yang lain. Mayoritas bank umum di Indonesia yang belum mencapai tingkat efisien adalah bank swasta. Oleh sebab itu, peneliti perlu untuk menganalisis penyebab tidak efisien-nya bank swasta di Indonesia. Metode penelitian menggunakan metode kuantitatif dengan pendekatan Data Envelopment Analysis (DEA) yang diukur menggunakan program&nbsp;Banxia Frontier Analyst. Objek penelitian adalah 12 bank swasta peraih laba terbesar di Indonesia pada tahun 2020. Data yang diperlukan dalam penelitian ini diperoleh dari laporan keuangan publikasi bulan Desember dan laporan keuangan tahunan dari masing – masing bank tersebut dari tahun 2016 s.d. 2020.&nbsp;Hasil penelitian menunjukkan bahwa&nbsp;</span>hanya 16,7% bank swasta yang efisien, sedangkan sisanya belum efisien. Penyebab bank tidak efisien antara lain besarnya proporsi&nbsp;dana mahal dalam dana pihak ketiga bank, tingginya pengeluaran pada beban promosi, beban tenaga kerja, dan beban umum dan administrasi, dan tidak optimalnya pengelolaan kredit secara&nbsp;<em>prudent</em>.</p> 2022-06-17T03:02:02+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi https://journal.uin-alauddin.ac.id/index.php/assets/article/view/28817 SUSTAINABILITY ACTVITIES CSR ON SOCIAL MEDIA AND ENGAGING STAKEHOLDERS : CONSUMER PERSPECTIVE 2022-06-17T03:15:13+00:00 Ayu Lestari alestariagus@yahoo.co.id Moch. Doddy Areifianto moch.areifianto@binus.edu <p><em>CSR activities through social media is one of the media that is currently widely used which involves the company's stakeholders will have an impact that changes the way of communicating and builds the company's reputation. The purpose of this study is to investigate the impact of CSR on social media by involving engaging stakeholders, brand image, electronic word of mouth (E-WOM) and future purchase intention. The research method used is quantitative method with descriptive analysis data analysis technique using the AMOS Structural Equal Model (SEM). The sample used in this study was 395 samples of social media users in JABODETABEK. The results obtained in this study are eganging stakeholders, brand image and electronic word of mouth (E-WOM) have a significant positive effect on CSR activities in social media. In addition, brand image, electronic word of mouth (E-WOM) has a significant positive effect on future purchases. As well as brand image mediating between CSR activities on social media has a positive effect on E-WOM and future purchases.</em></p> 2022-06-17T03:15:12+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi https://journal.uin-alauddin.ac.id/index.php/assets/article/view/28152 The Effects of Working Capital and Sales on Net Income of Telecommunication Sub-Sector Companies Listed on the IDX for the 2015-2020 period 2022-06-17T07:37:25+00:00 Dewi Mufaridah Ayuningsih dewimufaridah.096@gmail.com Merlyana Dwinda Yanthi merlyanayanthi@unesa.ac.id <p><em>This study aims to determine and analyze the effect of working capital and sales on net income. The object of this study is a telecommunications company listed on the IDX in the 2015-2020. This research uses quantitative methods, data collection using documentation methods, and data analysis using multiple linear regression analysis methods using the SPSS 23 application. The results of this study show that partially and simultaneously working capital and sales had a significant effect on net income in telecommunications company listed in the IDX in the 2015-2020. The results are in line with the objectives and functions of working capital and sales. Working capital serves to finance the company's daily operational activities to generate profits, while sales are the company's activities in selling products with the aim of obtaining profits. So it can be concluded that the higher the working capital and sales, the higher the company's net profit.</em></p> 2022-06-17T03:24:25+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi https://journal.uin-alauddin.ac.id/index.php/assets/article/view/27587 PENTAGON FRAUD TESTING AGAINST FRAUD FINANCIAL STATEMENTS 2022-06-17T07:04:19+00:00 Kanaya Lapae anaya_lapae@yahoo.co.id Harry Budiantoro budiantoro.h@gmail.com Perdana Wahyu Santosa pwsantosa@gmail.com Alyta Shabrina Zhusrin anaya.lapae@gmail.com <p><em>This study aims to examine the effect of pentagon fraud on financial reporting in State-Owned Enterprises (BUMN) on the Indonesia Stock Exchange in 2016-2020. In this study, the sample collection used purposive sampling technique by determining certain criteria and obtained as many as 85 samples from 17 state-owned companies. The data used is secondary data in the form </em><em>of the company's annual report. </em><em>The data analysis method used is the multiple linear regression method using </em><em>the SPSS 25.0 application. The results showed that external pressure, financial targets and the nature of the industry had a significant effect on financial statements. As for finance, auditor turnover, board turnover, CEO and CEO image frequency have no effect on financial statements.</em></p> <p><strong><em>Keywords</em>i</strong><em>: pentagon </em><em>fraud, fraud, </em><em>fraudulent </em><em>f</em><em>inancial </em><em>statement</em></p> 2022-06-17T03:43:19+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi https://journal.uin-alauddin.ac.id/index.php/assets/article/view/27379 ANALYSIS OF DETERMINING LEADING SECTORS WITH GRDP APPROACH IN SIMALUNGUN REGENCY, NORTH SUMATRA 2022-06-17T04:59:19+00:00 Imelda Sari imelda.isx@bsi.ac.id <p><em>This study aims to determine the classification of the economic sector (typology) of Simalungun Regency, to determine the sectors that are the basis and non-base sectors in the economy of Simalungun Regency, to determine changes in the Simalungun Regency's economic sector and to determine the leading sectors of Simalungun Regency. This research is located in Simalungun Regency and the research year is 2011-2020. Simalungun Regency is the third largest district in North Sumatra Province and is in a strategic position because it is located in the Lake Toba tourist area, is one of the five Super Priority Tourism Destinations set by President Jokowi in 2019. This type of research is a quantitative descriptive study using three The analysis is Klassen Typology, Location Quotient = LQ and Shift Share. The study findings state that the requirements to become a leading sector are the advanced and fast-growing sector (Klasses typology), the base sector (LQ) and a sector that has high competitiveness (Shift Share) and these three requirements are met by the Agriculture, Forestry, and Fisheries Sector and Government Administration, Defense and Mandatory Social Security Sector.</em></p> <p><em>&nbsp;</em><strong><em>Keywords</em></strong><em>: </em><strong><em>Klassen typology, LQ, Shift Share, leading sector, Simalungun Regency</em></strong></p> 2022-06-17T04:59:18+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi https://journal.uin-alauddin.ac.id/index.php/assets/article/view/29048 THE USE OF THE EXTENDED TECHNOLOGY ACCEPTANCE MODEL (TAM) TO MEASURE BEHAVIORAL INTENTION USERS OF ZAHIR ACCOUNTING SOFTWARE 2022-06-18T10:39:09+00:00 M. Miftach Fakhri fakhri@unm.ac.id Della Fadhilatunisa della.fadhilatunisa@uin-alauddin.ac.id Yuanita B yuanitaenrekang@gmail.com Nur Rahmah Sari nur.rahmasari@uin-alauddin.ac.id Rosidah rosidah@unm.ac.id <p><em>A good accountant is the one who is able to do the preparation of financial statements. In addition, akuntan must gain an understanding of the financial reporting framework and significant accounting policies intended for use in the preparation of financial statements. Optimization of the preparation of financial statements that have been described above can be further realized by using software in the preparation of financial statements. One application or software that can be used in the preparation of financial statements is "Zahir Accounting". The purpose of the study was to find out the user's perspective on the zahir accounting application with&nbsp; the extended technology acceptance model (ETAM). The population in this study were Trainees in The Preparation of Financial Statements with the Zahir Accounting Application. The research had five main topics: perceived ease of use, usefulness, trust, enjoyment, behavioral intention.&nbsp; The data collection technique is a questionnaire through a google form. Data analysis using the Smart PLS application by hypothesis testing, namely structural models or inner models. The results showed that all eight hypotheses were accepted with positive effect results, but hypotheses 5 and 7 had no significant effect</em></p> 2022-06-17T07:01:05+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi https://journal.uin-alauddin.ac.id/index.php/assets/article/view/27538 STRUKTUR LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH DI KOTA TERNATE 2022-06-17T07:17:20+00:00 Muhammad Daud bin Mahmud daud@iain-ternate.ac.id <p><em>This study aimed to determine the way to practice of compiling financial statements of micro, small and medium enterprise (SMEs) and to compile financial statements format based on Financial Accounting Standards for Small Medium Enterprise (SAK-EMKM) that could be applied by SMEs actors in general. This study used a qualitative method with observation and literature study approach. This study’s objects consisted of three SMEs registered at Dinas Koperasi dan UKM Kota Ternate. The results of this study found that those three respondents had constraints in accessing venture capital because they had limited knowledge in compiling the financial statements. This study is limited in compiling financial statements without comprehensive accounting cycle. For further study we suggested to add format of accounting cycle starting from recording business transactions so it would be easier for the actors of SMEs to collect information to compile financial reports.</em></p> 2022-06-17T07:17:19+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi https://journal.uin-alauddin.ac.id/index.php/assets/article/view/27907 PERAN MEKANISME GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN REPUTASI PERUSAHAAN SERTA DAMPAKNYA TERHADAP KINERJA KEUANGAN 2022-06-17T07:27:41+00:00 Robert Jao jao_robert@hotmail.com Paulus Tangke ptangke@yahoo.com Anthony Holly shencuen90@gmail.com Bill Kreshna Loandy billloandy@gmail.com <p><em>This research is aimed to investigate the role of good corporate governance as a mechanism to improve corporate reputation as a mediating effect influence on financial perfomance. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. The sample were selected using purposive sampling method, with a total of 43 companies. Method used in this research uses path analysis.</em> <em>The result of this research indicate that independent commissioner and commissioner board meeting has a positive and significant effect on corporate reputation.</em> <em>However, institutional ownership has a positive but insignificant effect on corporate reputation.</em> <em>Independent commissioner, commissioner board meeting, and insititutional ownership has a positive but insignificant effect on financial performance. Corporate reputation has a positive and significant effect on financial performance. The sobel test result indicate that corporate reputation mediates the effect of independent commissioner and commissioner board meeting on financial performance and belong to full mediation type. Corporate reputation does not mediate the effect of intitutional ownership on financial performance.</em></p> 2022-06-17T07:27:40+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi https://journal.uin-alauddin.ac.id/index.php/assets/article/view/29296 PENCEGAHAN FRAUD DALAM PERSPEKTIF METAFORA AMANAH 2022-06-17T07:48:27+00:00 Syamsuddin Syam Syamsuddin Syam syam211192@gmail.com Purwanto Wahyudi purwantowahyudi89@gmail.com <p>Penelitian ini bertujuan untuk menganalisa upaya pencegahan <em>fraud </em>dalan perspektif metafora amanah. Tinjauan literatur terhadap berbagai jenis kecurangan. Penelitian ini dilakukan dengan membandingkan antara pencegahan <em>fraud </em>secara umum dan pencegahan yang dilihat dari prespektif amanah dengan harapan untuk menjadi upaya untuk dalam meminimalisir kecurangan yang terjadi. Meskipun dalam hal ini lembaga yang manaungi memiliki niat yang mulia namun masih terdapat unsur penipuan dikarenakan manajemen yang tidak sistematis, kurangnya tata kelola lembaga, perilaku tidak etis dan kurangnya pegetahuan merupakan faktor utama yang dapat mempengaruhi terjadinya kecurangan. Hasil penelitian mengungkapkan Dengan adanya sifat amanah dalam diri seseorang maka kecurangan akan tidak terjadi, karena adanya sifat kejujuran, tanggung jawab yang di berikan oleh atasan Untuk menjalankan tugas dengan baik. Penelitian ini mengungkapkan bahwa jika kecurangan terjadi maka akan menyebabkkan perampasan hak, pemborosan, inefisiensi dan merajalelanya kejahatan kerah putih. Oleh karena itu, penelitian ini memberikan beberapa cara dalam meminimalkan kecurangan. Islam mendorong untuk menerapkan etika dalam setiap transaksi. Dan melalui alqur’an dan hadis bisa menjadi bagian dari umat muslim untuk bisa menghindari terjadinya kecurangan.</p> 2022-06-17T07:29:20+00:00 Copyright (c) 2022 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi