Article Per Year (5 Year)
p-Index From 2019 - 2024
1.829
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Mentari Jurnal Akuntansi Muhammadiyah Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam Jurnal Riset Akuntansi dan Keuangan Muhammadiyah International Journal of Economics and Business Master Bahasa Jurnal ABDIMAS Budi Darma Return : Study of Management, Economic and Bussines Journal of Accounting Research, Organization and Economics (JAROE)
aliamin aliamin
Universitas Syiah Kuala
Agriculture, Biological Sciences & Forestry Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

 1 
ANALISIS SISTEM PENGENDALIAN INTERNAL (STUDI KASUS PADA BAITUL MAL ACEH SELATAN) BERBASIS COSO Tia Silfira; Aliamin Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21035

Abstract

The purpose of this study is to describe how COSO became part of the internal control system in Baitul Mal Aceh Selatan. Both primary and secondary data were used in this study. The primary data came from interviews with resource people, while the secondary data came from the archives of Baitul Mal Aceh Selatan. This study used descriptive analysis models. The results of this study indicated that Baitul Mal Aceh Selatan has not adhered to the general requirements for financial statements. This entity has not followed some of the regulations that have been set. It has not placed employees based on their expertise and education. It also does not possess adequate facilities and infrastructure to support the agency performance. Moreover, it revealed that the internal control system was undocumented in the form of flow charts or others. This meant that several weaknesses in internal control had not been fully addressed.
ISLAMIC SOCIAL REPORTING, KOMISARIS INDEPENDEN, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2019-2021 Namira Kamiliya; Aliamin Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21127

Abstract

This study aims to determine and analyze the effect of Islamic social reporting, independent commissioners, and environmental performance on firm value with financial performance as a moderating variable in companies listed at JII during the 2019-2021 COVID-19 period. The population in this study were all companies listed on the Jakarta Islamic Index during the COVID-19 period 2019-2021. The sample selection used purposive sampling technique with predetermined criteria in order to obtain a sample of 39 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis and moderated regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially the variables Islamic social reporting, independent commissioners, and environmental performance have no effect on firm value and the interaction of financial performance. reflected by Return On Equity (ROE) is not able to strengthen the influence of Islamic social reporting, independent commissioners, and environmental performance on firm value.
Co-Authors Alistraja Dison Silalahi Armaja Armaja Azhar Hasan Cut Risa Mahfuza Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Eka Yulianti Evi Gusmayanti Gani, Azhar Abdul Hafiz Bachtiar Henny Sulistyowati Heru Fahlevi Heru Fahlevi Heru Fahlevi Lilis Maryasih, Lilis Ludiharto Ludiharto M Miranda Marlaini Marlaini Mirna Indriani Mirna Indriyani Mohammad Amrullah Muhammad Arfan Namira Kamiliya Ridwan Ibrahim Ridwan Ibrahim Riha Dedi Priantana Ropida Rezeki Utami shara, yuni Teuku Fitrawan Mondale Tia Silfira Wildan Wildan