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All Journal JAKPI Edukasi Islami: Jurnal Pendidikan Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik INFOKUM Jurnal Scientia Airlangga Journal of Innovation Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomi Journal of Research in Social Science and Humanities Action Research Literate (ARL) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Formosa Journal of Social Sciences (FJSS) Asian Journal of Management Analytics International Journal of Economics (IJEC) Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Jurnal Manajemen Dan Akuntansi Medan Jurnal Multidisiplin Sahombu Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Management, Economic and Accounting Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Journal of Management and Business Analytics
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Journal : Asian Journal of Management Analytics

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.
Application of Human Resources Accounting in the International World (Period 2019 to 2022) Radiyah, Fitra Tur; Maisyarah, Renny; Purba, Rahima Br
Asian Journal of Management Analytics Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i2.8550

Abstract

Qualitative research does not test hypotheses; rather, the goal is to describe current phenomena or historical conditions or to gain a deeper understanding of variables. Secondary data is the type of data used in this research. To conduct this research, the author first collected and analyzed data from various sources, including literature reviews, journals, textbooks, the internet, and other relevant sources. The qualitative descriptive method, which involves collecting, organizing, and summarizing data to produce a clear picture of how human resource accounting is applied internationally, is the analytical technique used by the author in this research.
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.
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba Abda Abda Abdul Habib Sitompul Afifah Syahril Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Amstrong Lambok Marihot Pangaribuan Ancer Martati Ndraha Anggasari, Febyana Armanda, Dian Arwin Ashri.A.Handayani Astrid Tabita Athaya, Nada Syifa Atikah Zuhra Sitorus Aulia Aurora, Titania Ayu Kurnia Sari Azani, Namira Bagus Kuncoro Balqis Suci Wahyumia Barus, Irene Sukma Lestari Benny Pasaribu Br Purba, Rahima Br. Bangun, Mudtiani Hakim Br. Purba, Rahima Chairunisa, Tengku Sheila Citra Amelia Parsi Darwin Darwin Dedi Agus Pratikno Delani, Maisya Dito Aditia Darma Nasution Edrida Pulungan Edya Nashwa Septika Elan Margareth Simbolon Elfira Putri Elvidasari Sijabat Evan Tamaro Fadhlan Fachri Fahrum Nisa Fajarwati, Meilisa Fanny Trisyah Dwi Putri Faried, Annisa Ilmi Fildzah Shabrina Fitriana, Yunita Gracia Lavenia Tampubolon Gulo, Yurniwati Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Julita Rakhmah Hasibuan Juni Yanti Napitupulu Larasasti, Sindy Linda Asriani Liza Seftina Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya Miranda, Aqilah Muhammad Guntur Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Nababan, Putri Enzelina Nabila Yolanda Nasution, Indah Juli Natasya Panggabean Nayla Dwi Utami Neiza Rizky Nuhajizah Nilam Firnanda Nina Andriany Nasution Novi Faurini Nur Azizah Octaviana , Rahelsa Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Putri Telaumbanua Radiyah, Fitra Tur Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simanjuntak Rini Andriani Riza Milianda Kasa Rizty Fanny Novriyanti Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Santi Santi Sarah Ismail Sari Lubis, Nurmala Sari, Maya Macia Sari, Putri Sari, Tri Dessy Ratna Sebayang, Saimara A M Sihombing, Dona Olivia Sijabat, Hotman D Silitongga, Juliarta Elisabeth Silvi Dwi Utari Simamora, Amoy Dameria Sirait, Netty Julianti Siti Arifah Situmorang, Daniel Suci Azzahra Suci Ramadhani, Suci Sundari Apriliani Syari, Meilya Evita Talitha Nabila Tamba, Rani Tampubolon, Merna Gletesya Telaumbanua, Erikson Andrianus Tengku Sheila Chairunisa Tetty Lasniroha Sarumpaet Tripriyono, Agus Triprlyono, Agus Ujung, Jhonny Tumpal Parulian Vadia, Reni Vanisya Aprilia Sidauruk Wahyu, Ahmad Braja Wilda Zulkarnain Yani, Isbet Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran Zul Sahyani Limbong