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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi CYCLOTRON Journal of Correctional Issues (JCI) Focus: Jurnal of Law Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Penelitian Hukum Indonesia (J-PeHI) Jurnal Penelitian Keperawatan JIMEKA
Maulana Kamal
Accounting Departement Faculty Of Economic And Business Syiah Kuala University
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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PENGARUH LEVERAGE, SUBSIDIARIES DAN AUDIT COMPLEXITYTERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia) Bustamam Bustamam; Maulana Kamal
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.549 KB)

Abstract

Audit delay is an audit solving duration which measured from the date of book year closing to the date of audit report issued. A high quality of financial statement audit could decrease investor and creditor risk in making an investment decision. The advantages of financial statement would decrease if the report isn’t available on time.This research examines the factors influence audit delay. They are leverage, subsidiaries and audit complexity. This research samples take all manufacturing companies are listed in Indonesia Stock Exchange, amount 32 companies that chose based on purposive sampling method by 160 observations. They have undertaken for 5 years from 2004 – 2008.Firstly, data is examined by classical normal linear regresion model (CNLRM) which consist normality, multicollinearity and heteroscedasticity tests. Secondly, it is examined by multiple linear regression using hypothesis to know about the factors have an influencing to audit delay.The result of this research shows that simultaneously, it proves that leverage, subsidiaries and audit complexity have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Partially, just leverage has a significant influencing to audit delay. Whereas subsidiaries and audit complexity don’t have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Keywords: Audit Delay, Leverage, Subsidiaries and Audit Complexity.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON PROFITABILITY WITH FIRM SIZE AS MODERATING EFFECT (STUDY ON LISTED MINING COMPANY IN INDONESIA STOCK EXCHANGE YEAR 2017 – 2019) Fathin Adlia Sahril; Maulana Kamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The economy moves away from polluting activities and towards cleaner production processes. Corresponding to this, companies are required not only to have high profitability but also to concern with environmental issues. It is expected that larger companies are able to generate more profits and to concern themselves with environmental issue. The purpose of this research is to investigate the influences of environmental performance and environmental disclosure on profitability with firm size as the moderating variable of that relationship. A sample of the listed mining companies of IDX was collected from 2017 to 2019 for hypothesis testing using a multiple regression analysis. The findings indicate that environmental performance and environmental disclosure were positively associated with profitability and firm size moderates this relationship.
ANALISIS PENGARUH FRAUD DIAMOND DAN RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD): STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA DISAAT PEMBELAJARAN JARAK JAUH (PJJ) Nella Sari Siregar; Maulana Kamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This paper seeks to examine a variety of hypotheses related to diamond fraud theory and religiosity on academic fraud. Using the purposive sampling method, this study involves 197 students of Accounting Study Program at Faculty of Economics and Business Syiah Kuala University during the implementation of Distance Learning. Data were collected using a questionnaire and distributed via google form. The results show that pressure and opportunity have positive significant effect on academic fraud, ability and religiosity have negative significant effect on academic fraud, and rationalization has no significant effect on academic fraud.
The Role of Advocates in Children's Cases in the Juvenile Criminal Justice System in Indonesia Kamal, Maulana; Agus, Muhamad Arif; Anwar, Umar
卷 8 编号 1 (2025): Journal of Correctional Issues (JCI)
Publisher : Polteknik Ilmu Pemasyarakatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52472/jci.v8i1.193

Abstract

The Laws and Regulations governing the Juvenile Criminal Justice Process are still discriminatory against Juvenile Law Enforcers, because there are requirements to become a Special Child Advocate as with other Law Enforcers who must be certified as Juvenile Law Enforcers. This study aims to analyze the requirements for advocates in child cases in the juvenile criminal justice system and the requirements for advocates in child cases in the juvenile criminal justice system in the future. The research method uses a normative legal approach method by conducting a study of the law. The results of the study show that Advocates in Child Cases in the Juvenile Criminal Justice System are not burdened with special requirements related to the specificity of children like other law enforcers and Advocates in the future must have an interest, attention, dedication, and understand the problems of Children and have attended technical training on Juvenile justice as a requirement to become a child advocate. This is to ensure the specialization of Advocates in the future as realizing the expression, "Non multa sed multum" not quantity but quality. The implication is that there needs to be specialization in the Advocates profession, especially in handling children's cases in the juvenile criminal justice system so that the handling of children's cases in the juvenile criminal justice system can be of better quality in the future.
The Impact of the Covid-19 Pandemic on the Airline Firms Financial Performance: Evidence of Asean Countries Kamal, Maulana; Maghfirah, Arini Geubri
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.40533

Abstract

Objective The purpose of this study is to examine the impact of the COVID-19 pandemic on the financial performance of airlines in ASEAN.Design/Methodology The population of this study consists of ASEAN airline companies whose reports are publicly accessible from 2019 to 2021. The sample population was obtained through a census sampling method, which resulted in the selection of 12 companies. The analysis employed a multifaceted approach, encompassing multiple linear regression analyses and a hierarchical regression strategy.Results Covid-19 pandemic had a negative impact on the financial performance of ASEAN airlines. An analysis conducted across six ASEAN countries (Malaysia, Indonesia, Singapore, Thailand, the Philippines, and Vietnam) reveals that airlines in Malaysia and Singapore had positive effect on their financial performance, while those in the other four countries faced a negative impact. These findings indicate that the effects of the COVID-19 pandemic on the airline financial stability were not uniform across all countries.Research limitations/implications The hypotheses of this study were analyzed using multiple linear regression, focusing solely on ASEAN airline companies that publish their financial reports. Additionally, the chosen methodology may not fully capture the long-term financial consequences of the pandemic on airline performance.Novelty/Originality This study is among the first empirical studies to analyze the financial impact of COVID-19 on the airline industry across multiple ASEAN countries. While previous research has primarily focused on global or country-specific analyses, this research provides a comparative perspective using financial data from six ASEAN nation.
Prototipe Sistem Pendingin dan Monitoring Panel Surya Menggunakan Penyiram Air Otomatis Berbasis Internet Of Things (IOT) Kamal, Maulana; Pramono Jati, Budi
CYCLOTRON Vol 8 No 02 (2025): CYCLOTRON
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/cl.v8i02.27371

Abstract

Kinerja panel surya adalah menangkap radiasi matahari yang dikonversi menjadi energi listrik dan tersimpan di tempat penyimpanan serta dialirkan ke alat elektronik. Kinerja panel surya dipengaruhi oleh faktor suhu yang apabila terjadi kenaikan suhu, maka efisiensi akan menjadi rendah, sehingga diperlukan sistem pedingin. Dengan mengusung tema Internet of Things (IoT) yang mencakup pemantauan sistem guna mengontrol dan monitor secara jarak jauh yang terhubung dengan internet. Oleh karena itu, penelitian ini akan merancang Prototipe Sistem Pendingin dan Monitoring Panel Surya Menggunakan Penyiram Air Otomatis Berbasis Internet Of Things (Iot). Hasil pengujian panel surya dari pukul 09.00 WIB sampai dengan pukul 15.00 WIB, nilai tegangan, arus, daya dan suhu yang dihasilkan memiliki perbedaan, dimana nilai tegangan, arus, daya dan suhu yang dihasilkan oleh panel surya menggunakan pendingin melalui pengamatan langsung tegangan rata-rata 6,52%, arus rata-rata 4,8% dan daya rata-rata 11,63% lebih besar dibanding tanpa sistem pendingin. Sedangkan panel surya monocrystalline dengan menggunakan pendingin melalui ESP32 tegangan rata-rata 7,15%, arus rata-rata 4,2% dan daya rata-rata 11,85% lebih besar dibanding tanpa sistem pendingin. Selain itu, pompa penyiram panel surya dapat bekerja jika suhu pada panel surya diatas 40 oC sesuai dengan batas yang sudah ditetapkan.
ASUHAN KEPERAWATAN DENGAN LATIHAN FISIK SENAM AEROBIK TERHADAP GLUKOSA DARAH LANSIA DM TIPE 2 Kamal, Maulana; DM, Esther Lenny; Nurharlinah
Jurnal Penelitian Keperawatan Vol 11 No 2 (2025): Jurnal Penelitian Keperawatan
Publisher : STIKES RS Baptis Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32660/jpk.v11i2.928

Abstract

Lansia rentan mengalami peningkatan kadar glukosa darah akibat proses degeneratif, salah satunya penurunan fungsi pankreas dalam menghasilkan insulin maupun penurunan sensitifitas reseptor insulin. Tujuan dari penelitian ini untuk mendapatkan gambaran asuhan keperawatan dengan latihan fisik senam aerobik terhadap kadar glukosa darah pada lansia. Metode penelitian ini studi kasus terhadap 2 orang responden lansia dengan DM tipe 2. Setelah diberikan intervensi latihan fisik senam aerobik menunjukkan responden I mengalami penurunan total kadar glukosa sebesar 39 mg/dL (rata-rata 13 mg/dL), sedangkan Responden II mengalami penurunan sebesar 310 mg/dL (rata-rata 103,3 mg/dL). Penurunan ini menunjukkan bahwa senam aerobik berkontribusi dalam mengontrol kadar glukosa darah, meskipun pada Responden II kadar glukosa darah sebelum senam cenderung meningkat akibat pola makan yang tidak terkontrol. Senam aerobik salah satu upaya efektif sebagai terapi komplementer atau pendukung dalam menurunkan kadar glukosa darah pada lansia dengan diabetes. Saran dari penelitian ini agar lansia melakukan aktivitas fisik secara rutin serta mendapatkan edukasi tentang pola makan dan pengelolaan gaya hidup sehat.
ANALISIS STUDI KASUS SENGKETA SERTIFIKAT GANDA DI KOTA CIREBON MENURUT UNDANG UNDANG NOMOR 5 TAHUN 1960 TENTANG POKOK AGRARIA Rafi’ansyah, Danial; Sasntoso, Imam; Walim, Walim; Hamamah, Fatin; Kamal, Maulana
JPeHI (Jurnal Penelitian Hukum Indonesia) Vol 6, No 02 (2025): Jurnal Penelitian Hukum Indonesia (JPeHI)
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/jpehi.v6i02.814

Abstract

ABSTRAKSengketa kepemilikan tanah dengan sertifikat ganda merupakan permasalahan hukum yang sering terjadi dalam praktik pertanahan di Indonesia, termasuk di Kota Cirebon. Masalah ini menimbulkan ketidakpastian hukum dan mencerminkan kelemahan sistem administrasi pertanahan yang seharusnya memberikan perlindungan hukum terhadap hak milik tanah. Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab sertifikat ganda, mekanisme penyelesaian sengketa, serta implikasi hukumnya terhadap perlindungan hak atas tanah. Dengan menggunakan metode yuridis normatif dan yuridis empiris, serta pendekatan studi kasus di Kota Cirebon, data dikumpulkan melalui studi kepustakaan, analisis peraturan, dan wawancara dengan pejabat Badan Pertanahan Nasional (BPN), aparat penegak hukum, dan pihak yang bersengketa. Hasil penelitian menunjukkan bahwa penyebab utama sertifikat ganda adalah lemahnya koordinasi antar instansi, manipulasi data tanah, dan kurangnya verifikasi dalam pendaftaran tanah. Penyelesaian sengketa melalui jalur peradilan belum memberikan keadilan optimal, sehingga diperlukan penguatan regulasi dan sistem pendaftaran tanah yang lebih transparan.Kata Kunci : Sertifikat Ganda, Sengketa Tanah, Kepemilikan, Hukum Agraria
Accrual Management in the Local Government Of Aceh: An Empirical Evidence Adnan, Adnan; Abdullah, Syukriy; Kamal, Maulana
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.32059

Abstract

Objective The objective of this study was to examine the factors that influence accruals manipulation in local government. There are 4 (four) factors or variables tested, namely the size of the local government, fiscal capacity, fiscal distress, and the size of the legislature.Design/Methodology This research uses multiple linear regression analysis with the dependent variable accrual manipulation and four independent variables. The data used is secondary data obtained from financial reports.Results The results of the analysis conclude that the variable size of local government and size of the legislature have an effect on accrual manipulation in district and city local governments in Aceh, while the other two variables, namely fiscal capacity and fiscal distress, have no effect.Research limitations/implications This research only examines at the impact of local government size, fiscal capacity, fiscal distress, and legislator size on accrual manipulation in creating local government financial reports in Indonesia and it considers the implications for government financial reports.Novelty/Originality The novelty in this research is to include the variable fiscal distress as one of the independent variables. Fiscal distress is a problem in fulfilling local government finances (budget), which is reflected in the budget deficit for several years in a row.
ANALISIS PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN RAHN (GADAI EMAS SYARIAH): STUDI KASUS PEGADAIAN SYARIAH DI CABANG BANDA ACEH Fonna, Eka Zahara; Kamal, Maulana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.21071

Abstract

The great interest of the Aceh community in using sharia pawn financing for gold pawn products raises the need for supervision of the accounting treatment implementation of sharia pawn financing in the Islamic financial industry. This study aims to determine the accounting treatment related to the recognition measurement, presentation, and disclosure of Rahn transactions (Islamic gold pawns) that are practiced at the Banda Aceh Sharia Pawnshop. The research method used in this study is descriptive qualitative, with primary and secondary data sources using interviews, observation, and documentation techniques. The author collects data by interviewing cashiers and appraisers at the Banda Aceh branch of the Sharia Pawnshop. The analytical method used is the descriptive analysis method which includes data reduction, display, conclusion drawing, and verification. The results of this study found that the application of accounting treatment in terms of recognition, presentation measurement, and disclosure at the Banda Aceh branch of Islamic Pawnshops is following Indonesian Financial Accounting Standards (PSAK) 107 on ijarah accounting and the Fatwa of the Indonesian National Sharia Council. The results of this study are expected to be an additional reference and study material to develop knowledge in the scope of sharia accounting, especially regarding ijarah accounting.
Co-Authors Adnan Adnan Agus, muhamad Arif Anwar, Umar Asmaul Husna Bustamam, Bustamam DM, Esther Lenny Fathin Adlia Sahril Fatin Hamamah, Fatin Fonna, Eka Zahara Imam Santoso Maghfirah, Arini Geubri Nella Sari Siregar Nurharlinah Pramono Jati, Budi Rafi’ansyah, Danial Sahril, Fathin Adlia Sasntoso, Imam Siregar, Nella Sari Syukriy Abdullah Viarawangi, Fani Maria Walim, Walim