Assets : Jurnal Ekonomi, Manajemen dan Akuntansi 2023-12-06T00:09:09+00:00 Suhartono, S.E., M.Si., Ak., CRBAP., CIAE., CISA. Open Journal Systems <p><strong>ASSETS Journal</strong> is a <strong>Sinta 4</strong> indexed scientific journal in economics, management, and accounting published by the Faculty of Islamic Economic and Business (FEBI) State Islamic University of Alauddin Makassar and published twice a year (June and December). ASSETS Journal accepts articles on research results and scientific thoughts by lecturers, students, academics, and other practitioners by the focus and scope that has been determined.</p> THE INFLUENCE OF BRAND AMBASSADORS, PRODUCT QUALITY AND PRICE ON THE INTEREST IN BUYING SCARLETT WHITENING PRODUCTS IN BEKASI 2023-12-06T00:09:01+00:00 Cindy Antika Sari Imelda Sari <p><em>The beauty product business has become increasingly attractive lately. This business has the potential to generate profits in the long term, especially if the target market feels the product is suitable. Beauty products are now spread in various types, with different purposes and levels of use, as well as the many ways that business people use to make their products known to the public. This incident certainly encouraged researchers to conduct research aimed at finding out what influences attract consumers to purchase a product. The variables used are brand ambassador, product quality and price on purchasing interest. Data was obtained from the results of an online questionnaire via Google form to 100 respondents using Scarlett Whitening products in Bekasi. Data analysis used IBM SPSS Statistics version 25 software with quantitative research methods. The research results reveal that brand ambassadors influence purchasing interest, then price also influences purchasing interest, while product quality has no influence on purchasing interest.</em></p> 2023-12-04T03:51:30+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi CHINA'S ECONOMIC UNCERTAINTY AND FOREIGN DIRECT INVESTMENT IN INDONESIA 2023-12-06T00:09:02+00:00 Maria Aulia Ulfa Ratu Eva Febriani <p><em>The study examines the effects of China's economic policy uncertainty, trade openness, </em><em>inflation</em><em>, and the human development index on foreign direct investment (FDI) in Indonesia. This study uses multiple linear regression on annual data from 1995–2022. This research shows that China's economic policy uncertainty has a negative but significant on Indonesia's foreign direct investment while HDI, trade openness, and inflation all have a positive and significant impact on Indonesia's foreign direct investment. The study's findings indicate that trade openness, inflation, human development index, and China's economic policy uncertainties all have an impact on foreign direct investment, </em><em>So, the government needs to estimate and monitor direct investment funds coming in, especially from China. To advance the nation, especially the welfare of society, there must be an increase in quality human resources. </em><em>To draw in investors, it's also essential to raise transparency and manage the pace of inflation.</em></p> 2023-12-04T00:00:00+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi DIGITALIZATION OF ISLAMIC ACCOUNTING LEARNING AT IAIN BONE ACCOUNTING LABORATORY: PERSPECTIVE ON UTILITARIANISM THEORY 2023-12-06T00:09:03+00:00 Masyhuri Widya Astuti A Adryan Hidayat <p><em>This Research aims to develop Islamic accounting learning media through the perspective of digitalization-based utilitarianism theory as part of digital transformation. Media developed by utilizing social media accounting laboratory IAIN Bone. This research is&nbsp; a Research and Development (R&amp;D) research&nbsp; with an orientation to develop a research product. Research starts from needs analysis, planning, product development, expert validation, and revision. To measure its effectiveness, limited field tests are used. </em><em>The results of this study conclude the availability of learning media for the subject of Islamic accounting material that has been tested for effectiveness based on utilitarianism theory which is useful as celebrity digital content and received a positive response from students. The implication of this research is to be an input to educators and laboratories to be sensitive and able to optimize digitalization of learning as an accountable and useful digital transformation effort.</em></p> 2023-12-04T03:52:19+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi ANALYSIS OF FACTORS THAT INFLUENCE IMPULSIVE BUYING WITH POSITIVE EMOTION AS A MEDIATOR 2023-12-06T00:09:03+00:00 Melissa Lestari Fitriana Aidnilla Sinambela <p><em>People's shopping habits ha</em><em>d</em><em> changed in today's</em> <em>business environment, many people make impulse purchases because of their interest in a brand or product that trending at that time. Due to th</em><em>at</em><em> trends, people now see shopping as a necessity that must be fulfilled, </em><em>they</em><em> become more consumptive and make shopping as a lifestyle. The aim of research is to identify factors that influence impulsive buying. The population data used in this research were 230 respondents who used e-commerce in Batam City. Through quantitative research method, the data were tested for hypotheses by processing them with structural equation modeling analysis based on PLS. The results showed impulsive buying is influenced by positive emotion and price discount variables. </em><em>Meanwhile</em><em>, impulsive buying is</em><em> no</em><em>t influenced by variables of fashion involvement, shopping lifestyle, hedonic shopping motivation, and sales promotion. However, positive emotion as a mediator role is able to mediate all variables on Impulsive Buying.</em><em> The implications of the results can be applied to practitioners in adopting marketing strategies to evoke positive consumer emotions that lead to impulse purchases.</em></p> 2023-12-04T03:53:18+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi THE ANALYSIS OF BUSINESS DIGITIZATION IMPACT THROUGH ONLINE PLATFORM ON BUSINESS STABILITY IN THE POST-PANDEMIC ERA 2023-12-06T00:09:04+00:00 Muhammad Fachrul Salam Andi Tenri Pada Ainina Istiqomah Annaf Saniyyah Zubeidi <p><em>The pandemic has also dramatically changed the way we live our lives, including how we shop. many MSMEs are taking advantage of online platforms such as e-commerce and online food delivery services in the hope of helping sell products online and reach a wider audience. This research has obtained an observable concept that how the impact of digitization in the context of variable service fees and data security on online platforms can affect business stability. This research was conducted using quantitative and qualitative data. Quantitative data in this study were obtained through various information and data from MSMEs, as well as the results of questionnaires for MSMEs. The research sample is 100 SMEs in 15 sub-districts in Makassar City. The research was conducted using a purposive sampling method, namely MSMEs that were established at least in early 2020 so that they could provide information about conditions during the pandemic and before the pandemic. Digitalization has a very significant impact on MSMEs, especially in the context of service fees and data security on online platforms in this post-pandemic era. It is important to remember that the impact of high online platform service fees will vary between businesses and sectors. Better data security has also been implemented by online platforms. therefore, a careful analysis of costs, security, and a suitable digitization strategy is essential in maintaining business stability.</em></p> 2023-12-04T03:53:44+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi PERCEPTIONS OF MSME ACTORS TOWARDS DISCLOSURE OF SUSTAINABILITY REPORTS (CASE STUDY ON MSME BONTOLOE, TAKALAR DISTRICT) 2023-12-06T00:09:05+00:00 Nadhira Nagu Anas Iswanto Anwar Mursalim Nohong Amiruddin Amiruddin Haeriah Hakim Muhammad Rifai Audy Alifia Rudy <p><em>This study aims to examine differences in the perceptions of MSME actors on sustainability reporting disclosures. This difference in perception will be tested on environmentally sensitive MSMEs and non-environmentally sensitive MSMEs. Differences in the perceptions of MSME actors will then be tested on the compliance aspect; aspects of understanding sustainability; sustainable corporate governance aspects; aspects of political, environmental and social sustainability performance; and aspects of the economic performance of SMEs. The research population is the research sample used, consisting of 120 MSME actors consisting of 10 service MSMEs and 110 non-service MSMEs. The research data was processed using SPSS 25. The results of the study showed that there were significant differences in aspects of sustainable understanding, aspects of political, environmental and social sustainability performance, and aspects of economic performance between environmentally sensitive MSMEs and non-environmentally sensitive MSMEs, but there were no differences significantly to the compliance aspect and sustainable corporate governance aspects.</em></p> 2023-12-04T03:54:08+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND OWNERSHIP STRUCTURE: MODERATING EFFECT OF ENVIRONMENTAL PERFORMANCE 2023-12-06T00:09:06+00:00 Pricilia Sukarno Putri Bambang Hadinugroho <p><em>Using environmental performance as a moderating variable, we examine how ownership structure affects corporate social responsibility disclosure (CSR Disclosure). With a population of 124 BEI manufacturing sector enterprises, data was gathered through the documentation method from annual reports for the 2017–2021 period. A purposive sample of 24 companies was selected for the sample. However, analytical methods like moderated regression analysis (MRA) are employed. The results demonstrate that while management ownership harms CSRD, institutional and public ownership have a favorable impact on CSR Disclosure. The impact of institutional and public ownership on CSR disclosure is well moderated by environmental performance; however, the influence of management ownership on CSR disclosure is not successfully moderated. The outcomes of the control variables show that firm size and profitability are significant. However, leverage shows an insignificant result.</em></p> 2023-12-04T03:54:31+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi COLLABORATIVE GOVERNANCE IN EMPOWERING THE IRONSMITH INDUSTRY IN MASSEPE VILLAGE 2023-12-06T00:09:07+00:00 Sri Wirdana Jumria Basri <p><em>This research aims to identify the role of parties in the blacksmith industry, detail short-term and long-term steps to support government policy and explore the role of collaborative governance in strengthening this sector. The blacksmith industry is an essential economic sector facing the challenges of globalization. This research uses qualitative methods with interviews, observation, and document analysis. Collaboration between the public, private, and local community sectors increases resource access, industrial capacity, and policy efficiency. Although still in its infancy, collaborative governance can potentially strengthen the sector. Alignment and commitment of all parties involved are essential. These findings are relevant for decision-makers, business people, and academics.</em></p> 2023-12-04T04:00:34+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi THE INFLUENCE OF THE BOARD OF DIRECTORS, RISK MANAGEMENT COMMITTEE, OWNERSHIP CONCENTRATION AND PROFITABILITY ON ENTERPRISE RISK MANAGEMENT 2023-12-06T00:09:07+00:00 Supami Wahyu Setiyowati Diah Kusumaningrum Diah Ati Retna Sari <p><em>The aim of this research is to analyze the influence of the Board of Directors, Risk Management Committee, Ownership Concentration and Profitability on Enterprise Risk Management. The population used in this research is retail companies listed on the Indonesia Stock Exchange in 2016-2021. In that year, retail companies experienced fluctuations which caused a crisis in the Indonesian economy. This research used a purpove sampling technique so that 108 samples were obtained. Data analysis used the Statistical Program for Social Science (SPSS) version 25 application</em> <em>using research methods, namely quantitative methods.</em><em>. The research results showed that the Board of Directors had a negative and significant effect on the Enterprise Risk Management variable. The Risk Management Committee has a positive and significant effect on the Enterprise Risk Management variable. Ownership Concentration has a positive and significant effect on the Enterprise Risk Management variable and Profitability has a positive and significant effect on the Enterprise Risk Management variable. The Board of Directors, Risk Management Committee, Ownership concentration and Profitability have a simultaneous influence on Enterprise Risk Management.</em></p> 2023-12-04T03:55:18+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi PUBLIC SERVICE MODEL AND EMPLOYEE WORK EFFECTIVENESS THROUGH A WEBSITE-BASED MANAGEMENT INFORMATION SYSTEM 2023-12-06T00:09:08+00:00 Zulkifli Sultan <p><em>Services to the public and work effectiveness experience changes in activities so a management information system needs to be implemented. The purpose of this study was to obtain information on the results of implementing a website-based management information system on public services and the effectiveness of employee work. This study uses a qualitative approach in this case completing the formulation that has been determined, while the data collection method is by interviewing 3 employees who are in charge of running the management information system. Furthermore, interviews were also conducted with 2 people who had used information services. Based on the results of research conducted on informants, it was stated that the website-based management information system that was implemented was not optimal in providing services to the public, while for work effectiveness it was sufficient to make it easier for employees to work. The management information system that is implemented in general makes employee work effectiveness easier, but the service does not meet public needs.</em></p> 2023-12-04T03:55:46+00:00 Copyright (c) 2023 Assets : Jurnal Ekonomi, Manajemen dan Akuntansi