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All Journal Al-Buhuts (e-journal) Journal of Accounting Research, Organization and Economics (JAROE)
Sayuthi Sayuthi
Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

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Konsep Pengendalian Intern Untuk Keamanan Sistem Informasi Sayuthi Sayuthi
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (747.088 KB) | DOI: 10.30603/ab.v17i2.2370

Abstract

The purpose of this article is to determine the concepts of good control to be applied in a corporate organizational environment. Based on several concepts offered, the control based on Sarbanes-Oxley and Internal Control (COSO Framwork) is still highly recommended by experts. This is because the control concept of this model has adopted all existing aspects of protection, both physical and non-physical. However, security protection for information systems should ideally be focused on access control and IT control. There are three groups of individuals who differ in their normal ability to access hardware, namely; 1) Personal computer systems, which often pose a potential bottleneck because they often have special access to important data and programs. 2) Users, they have narrower access, but they still have the opportunity to commit embezzlement. 3) The intruders, they do not have access at all, but they are often people who have the ability to interfere with company information systems.
How Does Research in Sticky Cost Develop? A Review of Major Themes Riha Dedi Priantana; Sayuthi Sayuthi
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.444 KB) | DOI: 10.24815/jaroe.v3i2.17003

Abstract

Objective – This research aims to review the development of sticky cost research up until the last few decades. In general, sticky cost research has developed from one area, the existence of sticky costs, into two areas, namely determinants of sticky costs and the consequences of sticky costs. Design/methodology – Literature review was conducted to describe sticky cost research. The sticky costs’ existence is more intended to ascertain whether sticky costs occur or not, while determinant research is more focused on analyzing the factors that cause sticky costs. The consequence research aims to investigate the impact of sticky costs. This consequence research has touched on research issues in financial accounting, such as earnings predictions, abnormal price predictions.Results – Sticky cost research has experienced significant development, not only related to three areas but also the issues of each one, such as cost management accounting, including other studies in the area of corporate strategy and financial issues. Sticky cost research itself is predicted to be one of the interesting research topics in accounting for the next decades.Limitation/Suggestion - This study focuses on sticky cost research in relation with original research of sticky cost, and particularly conducted in developed countries, such as Unites States, English, and Australia. Forthcoming research would also consider any other countries about how sticky research is being progressed hence it may add knowledge of sticky cost research in overall.
Faktor-Faktor yang Mempengaruhi Opini Audit Wajar Tanpa Pengecualian dengan Paragraf Penjelas (Going Concern) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia M. Rizal Yahya; Sayuthi Sayuthi
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3557

Abstract

Afnan, Y., Hernawati, E., & Nugraheni, R. (2020). Pengaruh Kualitas Audit, Debt Default, Audit Lag, DaRothschild, M. dan J.E. Stign Disclosure Pada Opini Audit Going concern. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076. Akuntansi, J., & Ekonomi, F. (2012). Pengaruh Kondisi Keuangan, Pertumbuhan Perusahaan, Dan Reputasi Auditor Pada Pengungkapan Opini Audit Going concern. Jurnal Ilmiah Akuntansi Dan Bisnis, 7(1), 1–29. Anggraini, N. (2021). PENGARUH Profitabilitas , Likuiditas , Dan Solvabilitas Terhadap Opini Audit Going concern Universitas Mataram Universitas Mataram Robith Hudaya Universitas Mataram Pendahuluan Ketidakpastian Kondisi Ekonomi Global Dapat Berdampak Pada Tingkat Pertumbuhan. 24–55. Anita, W. F. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. 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Co-Authors M. Rizal Yahya Riha Dedi Priantana