Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Innovation Research Living Sufism: Journal of Sufism and Psychotherapy
DEWI MASITAH
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of Internal Audit, Audit Committee, and Board of Commissioners on the Quality of Financial Report Disclosure Suparlan, Suparlan; Dewi Masitah; SettingsLulu Ilmang Suro; Andini Melinia Sari
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

The quality of financial report disclosure refers to the extent to which financial information is presented in a timely, transparent, accurate, and complete manner to meet the needs of stakeholders, including investors, regulatory authorities, and the public. Empirical studies show that the effectiveness of internal audits, audit committees, and boards of commissioners plays a crucial role in determining the quality of financial report disclosure. This is particularly relevant in the context of banking companies, which face challenges related to regulations, transaction complexity, and public trust. This research used data from 47 banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research method employed multiple linear regression analysis. The results show that the number of internal audit members, audit committee members, and board of commissioner members has a significant impact on the quality of financial reports, as reflected in the number of pages in the annual report.
SAYYIDAH KHADIJAH AL-KUBROH AND SYARIFAH KHODIJAH AL-HINDUAN: The Idol and Inspiration of Contemporary Women from The Perspective of Sufism and Islamic Postfeminism Dewi Masitah
Living Sufism: Journal of Sufism and Psychotherapy Vol. 4 No. 1 (2025): June
Publisher : Program Studi Tasawuf dan Psikoterapi Fakultas Ushuluddin Universitas Annuqayah Guluk-Guluk Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59005/ls.v4i1.717

Abstract

This research explores two prominent Muslim female figures, Sayyidah Khadijah al-Kubroh and Syarifah Khodijah al-Hinduan, within the context of Islamic Sufism and postfeminism. These two figures were selected not only for their historical importance in shaping Islamic civilization, but also as role models, idols, and inspirations for modern Muslim women who are currently faced with the confrontation between public and domestic duties. The purpose of this research is to analyze the examples of spiritual and social behavior provided by these two figures to contemporary Muslim women using a hermeneutic approach and the type of research is descriptive qualitative and narrative analysis. This research shows that these two figures are perfect role models for Muslim women by implementing spiritual and social values.
Co-Authors Andini Melinia Sari Jayawarsa, A.A. Ketut SettingsLulu Ilmang Suro