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ANALISIS PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD), TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN DELI SERDANG DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING Harahap, Rahmat Daim; Harahap, Muhammad Ikhsan; Syari, Meilya Evita
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 5, No 2 (2019): DESEMBER 2019
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v5i2.1888

Abstract

The government hold significant role in the implementation of fiscal economy policy to achieve the main goal of development: high economic growth, decrease of unemployment, and control of inflation, income and expenditure that can be used in increasing economic growth. Regional incomes are locally-generated revenue, General Allocation Fund. Meanwhile, cost is regional expenditures. Thus, this study is aimed to determine the influence of the General Allocation Fund and Regional income on economic growth with the role of Regional Expenditure as an intervening variable. The study was located on Deli Serdang Regency. This is a quantitative research with multiple linear regression analysis by using SPSS. The result shows that General Allocation Fund and Regional income influence the economic growth, meanwhile regional expenditures mediates between General Allocation Fund and Regional income on economic growth.
Literature Review : Application of Human Resources Accounting in the International World (Period 2019 to 2022) Maisyarah, Renny; Nasution, Dito Aditia Darma; Wahyu, Ahmad Braja; Sijabat, Hotman D; Yani, Isbet; Azani, Namira; Syari, Meilya Evita
Asian Journal of Management Analytics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i1.12208

Abstract

This research adopts a qualitative approach, moving away from hypothesis testing to focus on describing contemporary phenomena, examining historical contexts, and deepening our understanding of key variables. Secondary data serves as the foundation for this investigation. The research process begins with comprehensive data collection and analysis, drawing from diverse sources including scholarly literature, academic publications, textbooks, digital resources, and other relevant materials. Through a qualitative descriptive methodology, the researcher systematically gathers, arranges, and consolidates information to create a clear and detailed picture of human resource accounting practices in the international context.
The Influence of Experience, Supervision and Auditor Independence on Performance Audit Asriani, Linda; Yulisfan; Faurini, Novi; Syari, Meilya Evita; Fachri, Fadhlan; Zebua, Totona Berkat Elsuran
ProBisnis : Jurnal Manajemen Vol. 16 No. 3 (2025): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of experience, supervision, and independence of internal auditors on performance audits. Performance audits are systematic evaluations of the effectiveness, efficiency, and economy of an organization in achieving its goals. Internal auditors play an important role in providing added value through quality performance audits. The research method used is a quantitative approach with a descriptive associative research type. The population and this research are 32 universities in Medan City which have 32 internal auditors (LAPM), where the data collection technique is carried out by observation studies, distributing questionnaires to 32 universities in Medan City, and documentation studies. The data analysis technique uses multiple linear regression with the help of SPSS software. The results of the study indicate that the auditor independence variable has a significant effect on performance audits, while experience and supervision do not show a significant effect. This indicates that although experience and supervision are important, the auditor's objectivity and freedom in carrying out tasks are key factors in improving the quality of performance audits. This finding is expected to be an evaluation material for organizational leaders in strengthening the internal audit function through increasing independence and continuous coaching. This research also contributes to the development of performance audit literature, especially in higher education in Medan City
Literature Review: Risk-Based Audit Approach in Operational Auditing in Indonesian Islamic Banking Companies Maisyarah, Renny; Syari, Meilya Evita
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15079

Abstract

This research is a literature review that discusses the risk-based audit approach in operational audits in Islamic banking institutions in Indonesia. This audit approach emphasizes the identification, assessment, and management of risks as the basis for planning and executing audits, with the aim of improving the effectiveness and efficiency of operational supervision. Through an analysis of relevant academic literature, regulations, and industry practices, this study examines how risk-based auditing approaches are applied in Indonesia's Islamic banking sector, as well as the challenges and opportunities faced in its implementation. The results of the review show that although this approach has great potential in improving audit quality and compliance with sharia principles, its implementation still faces obstacles in the form of limited auditor resources, understanding of sharia risk management, and information system infrastructure. This study provides important insights for auditors, regulators, and management of Islamic banks in strengthening governance and internal controls through the implementation of effective risk-based audits.