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Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Reporting with Organizational Commitment as Moderating Variables at PT Mopoli Raya Syahmina Hamimi; Irfan Irfan; Widia Astuty
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3419

Abstract

This study aims to determine and analyze effect of accounting information systems and internal control systems on the quality of financial reporting with organizational commitment as moderating variables at PT Mopoli Raya. This research method uses quantitative associative. The object of the research was PT Mopoli Raya with a total population of 45 people, all of whom were used as research respondents. The data analysis used a structural equation modeling-partial least square (SEM-PLS) approach. The results of the study found that the accounting information systems effect on the quality of financial reporting. Internal control systems effect on the quality of financial reporting. Organizational commitment moderates effect of accounting information systems on the quality of financial reporting. Organizational commitment moderates effect of internal control systems on the quality of financial reporting.
The Development Of Islamic Capital Markets In Indonesia Syahmina Hamimi; Yogi Rahman Feriza Ginting
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

 This paper is an attempt to analytically describe the stocks and capital markets in Islamic perspective. In so doing, this paper tries to elaborate Reviews their implementation in the financial sectors in Indonesia. One of the instruments of Islamic finance is islamic stocks. The Jakarta Islamic Index (JIT) has been used in the Jakarta Stock Exchange since 2000, Although Indonesia Islamic Capital Market Officially Launched on march, 14, 2003. The performance of Islamic capital market products in general show a good enough growth. From the legal aspect, the Islamic capital market in Indonesia still need regulation. The mechanism of capital markets have to completed to Prevent the entrance of usury maysir, and ghorar practices.Capital market players are 1. Issuers, 2 Investors, 3. Fund Management Companies (Investment Company), 4. Mutual Funds, 5. Capital Market Support Institutions and Products in the Islamic Capital Market; 1. Stocks Islamic, Islamic Bonds 2., 3. Islamic Mutual Funds.