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All Journal Hasanuddin Economics and Business Review Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Management - Small and Medium Enterprises (SME's) Transekonomika : Akuntansi, Bisnis dan Keuangan Contemporary Journal on Business and Accounting SWARNA
Usman, Asri
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALYSIS OF THE IMPACT OF COVID-19 ON GROUP C EXCAVATION TAX REVENUE Farafika, Nur; Damayanti, Ratna Ayu; Usman, Asri; Zalshabila, Shavira
Contemporary Journal on Business and Accounting Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i02.44

Abstract

Purpose – This study aims to determine the impact of Covid-19 on tax revenues from taking class C minerals in Barru Regency Design/methodology/approach – The analytical method used is descriptive analysis by calculating the growth rate and contribution formula Findings – The results of this study are that Covid-19 affects the determination of target setting, revenue realization, growth rate and tax contribution for taking group C minerals in Barru Regency Originality – Sources of data used in this study are secondary data obtained through documentation and library research Keywords: Covid-19, Tax Revenue, Tax on Extraction of Minerals Group C Paper Type Research Result
Analisis Kinerja PT. Semen Tonasa Melalui Pendekatan Balanced Scorecard : Upaya Meningkatkan Daya Saing di Industri Semen Mediaty, Mediaty; Usman, Asri; Pangraran, Fisca Mawa'; Nadhifa, Nisrinatul; Irianto, Laode Wijaya Bagus
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3098

Abstract

Purpose: This study aimed to offer insights for management to enhance performance across various aspects to remain competitive in the cement industry. Methods: This study analyzed PT. Semen Tonasa's performance uses the balanced scorecard approach, covering finance, customers, internal business processes, and learning and growth. Data were gathered from companies’ financial statements and surveys of employees and customers. Resuts: Of the 14 performance indicators assessed, four exceeded standards, four met standards, and six were below standards. The overall performance was rated as sufficient, with 55.56% achievement, indicating no significant improvement from the previous year. Limitations: PT. Semen Tonasa needs to continue efforts to improve performance, especially in terms of financial aspects, employee productivity, and customer satisfaction, in order to be able to compete in the cement industry. In addition, the implementation of the baanced scorecard needs to be optimized to improve performance. Contribution: This research analyzes PT Semen Tonasa’s companies using a balanced scorecard approach and provides insights for improving company performance in the future.
Transfer Pricing and Its Relationship with Effective Tax Rate, Profitability, and Foreign Ownership Indrawaty, Runy Rusdyantinah; Usman, Asri; Alimuddin, Alimuddin
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.5133

Abstract

This study aims to investigate the influence of effective tax rate and profitability on transfer pricing moderated by foreign ownership of consumer non-cyclical enterprises listed on the Indonesia Stock Exchange. Transfer pricing has become an intriguing subject due to firms' desire to reduce tax expenses to generate higher profits. The hypothesis was tested using Moderated Regression Analysis (MRA), which found that the effective tax rate has no significant effect on transfer pricing, however, profitability influences companies' decision to perform transfer pricing. It has been proved that foreign ownership has a moderating effect on the effective tax rate, profitability, and the transfer pricing interaction.
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
Moderasi Sales Growth terhadap Penghindaran Pajak di Perusahaan Sektor Energi Mediaty, Mediaty; Usman, Asri; Khaerany, Rizky; Arman, Rifqah Zakiyah; Tandilino, Charles
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5196

Abstract

In management accounting practice, companies have the ability to choose accounting policies to improve the company's financial performance. Some schemes transfer pricing between affiliates and profit management using discretionary accrual methods. Both of these practices are used to optimize post-tax profits. The study aims to analyze the impact of transfer pricing and profit management moderated by sales growth on tax avoidance practices of energy sector companies listed on the Indonesian Stock Exchange. The research method used is a descriptive method with data analysis techniques i.e. moderated regression analysis using purposive sampling so that the number of samples used is 43 companies registered on Indonesia Stock Exchange in the period 2021-2023. In this study it was found that sales growth reinforces the negative influence of transfer pricing on tax avoidance practices. The next research finds that sales growth does not moderate the influence of profit management on tax avoidance practices carried out by companies. Moreover, without sales growth moderation, transfer pricing and profit management have no significant influence on tax avoidance practices.
PENGARUH PERSEPSI KENDALI ATAS PRILAKU TERHADAP NIAT GENERASI MUDA DALAM BERINVESTASI ilham, ilham; Arifuddin; Usman, Asri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.501 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.875

Abstract

The purpose of this study was to examine the effect of attitudes on perceived behavioral control on the intention of the younger generation to invest in stocks using the theory of planned behavior. Data was collected by distributing questionnaires to 60 Bosowa Polytechnic students. The statistical method used to test the hypothesis is multiple linear regression with SPSS program. The results showed that perceived behavioral control variables had a positive effect on stock investment intentions. This explains that the smaller or the least perceived barriers to investing, the stronger a person's intention to invest in stocks. The younger generation was chosen because they have the potential to move the national economy of developing countries such as Indonesia in the future in a better direction. However, in filling out the survey, this young generation may have quite a few obstacles that affect the response. This constraint makes sense because most of the respondents in this study were found to be still dependent on their parents or in a condition to start their career path. Thus, investment cannot be their top priority. However, the author considers that this condition is the most appropriate time to prepare Indonesia's young generation.
SYSTEMATIC LITERATURE REVIEW (SLR): PERUBAHAN PERAN CHIEF FINANCIAL OFFICER (CFO) DALAM MENGOPTIMALKAN PENGGUNAAN TEKNOLOGI, DAN KETEPATAN ALAM PENGAMBILAN KEPUTUSAN STRATEGIS Usman, Asri; Mediaty, Mediaty; Pitria, Ni Gusti Ayu; Nurfadilah, Ayu; Nurazisah, Andi Fadhilah
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17260

Abstract

This research aims to review the CFO's role's evolution and technology's impact on the modern CFO function. The study uses a Systematic Literature Review (SLR) to investigate the Chief Financial Officer's (CFO) changing role in optimizing the use of the latest technology and process automation. The SLR findings indicate the CFO's role has shifted from a technical finance role to a business leader providing strategic recommendations and financial risk analysis. The research found that by utilizing the latest technology, CFOs can optimize operational efficiency and support faster, more accurate business decision-making. Based on upper echelon theory, the CFO's characteristics affect the company's decisions. Therefore, companies should consider CFOs' experience and education in supporting their strategic role. The study's originality lies in discussing the CFO's role development in the digital era and the impact of the latest technology on strategic decision-making. Keywords: Chief Financial Officer; Use of Technology; Operational Efficiency; Decision Making
Peningkatan Kapasitas Pengelolaan Keuangan UMKM di Majelis Taklim Mesjid Al-Muhajirat Kelurahan Biring Romang Kota Makassar Usman, Asri; Sobarsyah, Muh; Mustari, Bakhtiar
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, April 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i4.1277

Abstract

Pengabdian dilaksanakan karena para pemilik dan pelaku UMKM Majelis Taklim Mesjid Al Muhajirat di wilayah kelurahan Biring Romang Kecamatan Manggala belum memahami secara maksimal pengelolaan keuangan yang benar dalam mengembangkan usaha yang digelutinya. Pengelolaan keuangan pelaku UMKM secara teori dan praktek pada dasarnya masih sangat minim dilakukan karena kurangnya pelatihan dan pengetahuan dari pelaku/pemilik UMKM yang berkaitan dengan cara pengelolaan keuangan yang sesuai kebutuhan dalam mengembangkan UMKM. Hasil pendataan awal tim pengabdian awal Tahun 2021 jumlah UMKM yang ada diwilayah kelurahan Biring Romang kecamatan Manggala berkisar 300 UMKM dari jumlah tersebut sekitar 30 s/d 50 UMKM yang dikelolah oleh Majelis Taklim Al Muhajirat kelurahan Biring Romang, dari jumlah tersebut hampir 100% pengelolaan dan manajemen keuangan masih sangat minim dan dan belum memenuhi standar untuk dijadikan alat untuk mendapat bantuan modal dalam mengembangkan usaha yang digelutinya.. Kondisi ini disebabkan karena sebagian besar pengelola keuangan UMKM tingkat pendidikan tertinggi lulusan Sekolah Menegah Atas (SMA) yang belum pernah menekuni secara maksimal bagaimana cara pengelolaan keuangan di UMKM yang memenuhi standar. Dengan demikian ada 2 permasalahan yang dialami oleh pelaku UMKM Majaelis Taklim Mesjid Al Muhajirat di kelurahan Biring Romang kecamatan Manggala Kotamadya Makassar yaitu kompetensi SDM dan tata kelola keuangan UMKM. Pengabdian direncanakan menghasilkan buku praktis yang akan menjadi pedoman menerapkan pengelolaan keuangan UMKM di Majelis Taklim Mesjid Al Muhajirat kelurahan Biring Romang kecamatan Manggala Kotamadya Makassar. Selain itu tim pengabdian akan melaksanakan pelatihan/workshop sesuai jadwal yang direncanakan.
Co-Authors ARIFUDDIN Arman, Rifqah Zakiyah Farafika, Nur Ilham Ilham Indrawaty, Runy Rusdyantinah Irianto, Laode Wijaya Bagus Khaerany, Rizky Mediaty Mustari, Bakhtiar Nadhifa, Nisrinatul Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurul Amalia, Lestari Rezki Pangraran, Fisca Mawa' Pitria, Ni Gusti Ayu Pratiwi, Dwi Dian Ratna Ayu Damayanti Shavira Zalshabila Sobarsyah, Muh Tandilino, Charles Wijayanti, Winola