Claim Missing Document
Check
Articles

Found 2 Documents
Search

Perancangan Sistem Informasi Akuntansi Upah Lembur Karyawan Menggunakan Extreme Programming Setiawansyah; Sulistiani, Heni; Yuliani, Asri; Hamidy, Fikri
Technomedia Journal Vol 6 No 1 Agustus (2021): TMJ (Technomedia Journal)
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2086.313 KB) | DOI: 10.33050/tmj.v6i1.1421

Abstract

The production department of PT Sugar Labinta requires overtime to complete its work. This overtime work process requires procedures and calculations. One of the problems that is often faced is too many employees who work overtime (overtime) and limited resources to manage and calculate overtime pay. The staff section in calculating employee overtime pay must look at the employee overtime work order (SPKL) one by one so that it takes a long time, then input the employee overtime hours, basic salary, calculate overtime hours manually, and calculate overtime pay and total wages overtime, this requires accuracy so that if an error occurs it will be detrimental to employees and the calculation of overtime pay will be recalculated. This designed information system can make it easier for companies to calculate employee overtime wages and reduce errors in calculating overtime pay and validating overtime wage data. By using the extreme programming method, it can be more effective in the process because it can produce applications with a performance efficiency level of 75% of the planned target time. The results of the employee overtime wage accounting information system make it easier for the company to make journal reports on cash disbursements for employee overtime wages at PT Sugar Labinta.
Sharia Supervisory Board Characteristics and Anti-Corruption Disclosure: Study of Islamic Banks in Indonesia and Malaysia Ameraldo, Fedi; Yuliani, Asri; Rizki, Marsi Fella; Rabaya, Abdullah Jihad
AL-MUZARA'AH Vol. 13 No. 1 (2025): AL-MUZARA'AH (June 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.1.11-26

Abstract

Corruption continues to pose a substantial challenge for corporations globally, including financial institutions that comply with sharia principles. Islamic banks must prioritize transparency and accountability, as these elements are essential for maintaining ethical governance and revealing their anti-corruption efforts. Despite the growing focus on Anti-Corruption Disclosure (ACD), corruption cases within Islamic banks continue to occur, highlighting concerns regarding the efficacy of Islamic governance mechanisms. This research analyzes the influence of Sharia Supervisory Board (SSB) attributes—namely, number, cross-membership, expertise level, educational qualifications, reputation, and rotation—on ACD. This research employs a quantitative approach, utilizing panel data regression to analyze Islamic banks in Indonesia and Malaysia during the period 2020–2021. The sample, chosen via purposive sampling, includes 16 Islamic banks from a total population of 37, according to established criteria. According to the results, ACD is considerably affected by the number of SSB members, but it is not significantly affected by cross-membership, expertise, educational background, reputation, or rotation. The results provide light on how SSB traits affect ACD improvement and add to the broader conversation on Islamic governance and company transparency.