Article Per Year (5 Year)
p-Index From 2021 - 2026
2.092
P-Index
This Author published in this journals
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

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA MODAL INTELEKTUAL Husna, Asmaul; Kamal, Maulana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.19887

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of audit committee size, concentration of share ownership, research and development, company age, and foreign ownership on voluntary disclosure of intellectual capital in mining companies. The sample in this study is a mining company listed on the Indonesia Stock Exchange in 2017-2019 which was selected using the purposive sampling method. Based on this method, a sample of 13 companies with 39 financial statements was obtained for analysis The analysis used includes classical assumption test, multiple linear analysis and hypothesis testing. The results of this study indicate that simultaneously and partially the variables of audit committee size, concentration of share ownership, research and development, company age, and foreign ownership have a significant effect on the extent of voluntary disclosure of intellectual capital
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) Sahril, Fathin Adlia; Kamal, Maulana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

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) Siregar, Nella Sari; Kamal, Maulana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

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.
LEGAL PROTECTION FOR COMMUNITIES IN FOREST AREAS BASED ON LAW NO. 18 OF 2013 ON FOREST DESTRUCTION PREVENTION Viarawangi, Fani Maria; Santoso, Imam; Kamal, Maulana
FOCUS: Jurnal of Law Vol 6 No 1 (2025): Focus: March Edition
Publisher : Faculty of Law Universitas 17 Augustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/focus.v6i1.743

Abstract

Deforestation in Indonesia poses a significant threat to the social and economic lives of forest adjacent communities. Despite the enactment of Law No. 18 of 2013 on the Prevention and Eradication of Forest Destruction, which includes provisions for legal protection of local communities, forest destruction rates remain high. This research aims to examine the form of legal protection for these communities, identify the challenges in implementing this protection, and propose strategies to enhance legal safeguards. The study adopts a normative-empirical legal approach, integrating statutory, conceptual, and sociological perspectives. Data was gathered through literature reviews and interviews with law enforcement officers, forestry officials, and local communities in Desa Nunuk, Kecamatan Maja, Kabupaten Majalengka. Findings reveal that, while legal protection exists, challenges such as limited resources, weak coordination, low legal awareness, and economic pressures hinder effective implementation. The study concludes that improving legal protection requires capacity building, legal education, better coordination, and sustainable livelihood alternatives for communities.
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