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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jambura Accounting Review Jurnal Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini INOPENDAS: Jurnal Ilmiah Kependidikan Jurnal Ekonomika EKONOMIKA45 KREATIF: Jurnal Pengabdian Masyarakat Nusantara Proceeding of The International Conference on Economics and Business Jurnal Pengabdian Masyarakat Nusantara Jurnal Manajemen Bisnis Kewirausahaan Journal of Governance, Taxation, and Auditing Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Bisnis Inovatif dan Digital Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Kemitraan Masyarakat Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Yessica Amelia
STIE Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peran Audit Syariah Internal dan Eksternal dalam Kepatuhan Syariah pada Lembaga Keuangan Islam Amelia, Yessica; Muhammad Rizal; Sri Utami Nurhasanah
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i1/17432

Abstract

This study aims to examine the role of internal and external sharia audits in ensuring sharia compliance in Islamic financial institutions through a literature review. Based on the analysis of various previous studies, it was found that sharia audits, both internal and external, play a crucial role in maintaining adherence to sharia principles and improving transparency and accountability in Islamic financial institutions. Internal audits focus on operational and procedural oversight, while external audits provide an independent assessment of overall sharia compliance. However, the main challenges faced include the lack of consistent audit standards, limited training for sharia auditors, and legal uncertainties in Islamic finance practices. This study recommends the development of clearer standards and enhanced training for sharia auditors to improve the effectiveness of sharia audit implementation in Islamic financial institutions
Examining the Predictors of SME Recovery in Severe Financial Distress: Insights from Literature on Financial Blockages, Employee Dynamics, and Turnaround Success Yessica Amelia; Ngadi Permana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i1.817

Abstract

This qualitative literature review examines the key predictors of SME recovery from severe financial distress, focusing on financial blockages, employee dynamics, and turnaround success. The study synthesizes findings from various sources to highlight how financial challenges such as liquidity shortages and limited access to credit hinder recovery, while government support and alternative financing offer potential solutions. Additionally, employee engagement, organizational culture, and strategic leadership are identified as critical factors in successful turnaround efforts. SMEs that foster innovation, adaptability, and retain key employees are more likely to overcome financial crises. The review emphasizes the importance of a holistic approach, combining financial relief, strategic leadership, and organizational resilience, for long-term SME recovery. The findings suggest avenues for future research on the interaction of these factors and their context-specific impacts.
The Impact of Strengthened Tax Enforcement on Corporate Cash Holdings: A Review of Literature and Empirical Evidence Yessica Amelia; Muhammad Rizal
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i1.821

Abstract

This qualitative literature review examines the impact of strengthened tax enforcement on corporate cash holdings, synthesizing findings from recent empirical studies. The review highlights that enhanced tax enforcement prompts firms to adopt precautionary cash management strategies, often resulting in higher cash reserves to mitigate tax-related risks. Key factors influencing this relationship include firm size, governance quality, industry characteristics, and jurisdictional tax policies. Cross-country comparisons reveal significant variations, with institutional frameworks playing a crucial role in shaping corporate responses. While stricter enforcement ensures compliance, it may inadvertently constrain investment and operational efficiency due to increased liquidity demands. This study underscores the complexity of corporate financial decision-making under tax enforcement pressures and identifies gaps for future research, particularly in emerging markets.
Environmental Risk Management and Audit Costs: A Review of Literature on the Role of Stringent Environmental Policies Muhammad Rizal; Yessica Amelia
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i1.822

Abstract

This qualitative literature review explores the impact of stringent environmental policies on environmental risk management and audit costs. It investigates the evolving role of environmental regulations in shaping corporate risk management strategies, particularly focusing on how businesses address environmental risks and the associated costs of audits. The review synthesizes findings from various studies, highlighting the importance of integrating environmental risk management into corporate governance structures to mitigate financial and legal risks. It also emphasizes the necessity of environmental audits in ensuring compliance with regulatory frameworks, despite their associated costs. The review concludes that while the initial costs of environmental audits may be high, their long-term benefits, including regulatory compliance, risk reduction, and improved stakeholder relations, justify the investment. Future research should address the challenges faced by SMEs and explore the geographical and sector-specific differences in managing environmental risks.
ANALISA PENGARUH CURRENT RATIO, STRUKTUR MODAL, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG Amelia, Yessica; Purwanti, Ika
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This research aims to determine the influence of research variables on the the Corporate Income Tax (PPH) owed, including : (1) the current ratio variabel; (2) debt to equity ratio variabel; (3) long-term debt to asset ratio variabel; (4) variable operational costs; and (5) the simultaneous influence of the variables current ratio, debt to equity ratio, long-term debt to asset ratio, and operational costs on the Company's PPH payable. This research is quantitative research using secondary data from annual financial reports. Samples were taken using a purposive sampling technique with a total sample of 18 companies from 48 food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022 so that the research data analyzed amounted to 90. The data analysis techniques used were descriptive statistics, classical assumption tests, and tests. hypothesis. The research results show simultaneously: current ratio, debt to equity ratio, long-term debt to asset ratio, and operational costs have a significant effect on corporate income tax payable.
Masa depan Kecerdasan Buatan dalam Akuntansi Forensik Yessica Amelia; Muhammad Rizal; Rina Amelia
Jurnal Kemitraan Masyarakat Vol. 1 No. 4 (2024): Desember: Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v1i4.859

Abstract

The use of artificial intelligence (AI) in forensic science has become an interesting topic and has brought tremendous progress in various fields, forensic science being one of them. With AI's ability to analyze large-scale data and detect patterns that are difficult for humans to see, this technology helps in speeding up investigations and increasing the accuracy of results. In the ever-growing digital era, the volume of data generated by organizations is increasingly large and complex. This creates significant challenges for forensic accountants in detecting and analyzing fraud and discrepancies in financial statements. AI offers innovative solutions with its ability to analyze large amounts of data, identify patterns, and detect anomalies at a speed and accuracy that far exceeds human capabilities.
The Impact Of Tax Reforms On Stock Market Efficiency: A Study On Policy Changes And Market Dynamics Yessica Amelia; Ngadi Permana; Sarah Fitriyani
Indonesian Economic Review Vol. 5 No. 1 (2025): Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.39

Abstract

This study examines the impact of tax reforms on stock market efficiency, focusing on how policy changes influence liquidity, price dynamics, and information flow within financial markets. Using the Tax Cuts and Jobs Act (TCJA) of 2017 as a case study, this research explores how tax reductions affect corporate decision-making, trading behavior, and the efficiency of asset pricing. The findings suggest that while tax reforms can enhance short-term liquidity and improve transparency in stock pricing, they also introduce challenges such as increased market volatility and information asymmetry. These results underscore the importance of aligning tax policies with market stability goals to optimize investor confidence and overall market efficiency.
Tinjauan Studi: Efektivitas Model Expected Credit Loss (ECL) IFRS 9 dalam Mengatasi Procyclicality dan Mendukung Stabilitas Keuangan Muhammad Rizal; Yessica Amelia; Sarah Fitriyani
Jurnal Bisnis Inovatif dan Digital Vol. 1 No. 1 (2024): Januari : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v1i1.420

Abstract

This study examines procyclicality and the Expected Credit Loss (ECL) model in IFRS 9, aiming to analyze the effectiveness of accounting policies in reducing financial instability. Using a qualitative literature review approach, this research reviews various studies related to the implementation of IFRS 9, particularly in the context of the recognition of expected credit losses. The ECL model is expected to reduce the impact of excessive economic cycles by accounting for credit losses from the outset, in contrast to the previous IAS 39 model. While there are challenges in the accuracy of loss estimates and varying implementation across countries, the findings suggest that IFRS 9 has the potential to enhance global financial system stability, provided it is applied carefully. The study also identifies several limitations that need to be considered for further research development.
Analisis Keterkaitan Pengungkapan Risiko dalam Laporan Tahunan dengan Risiko Default Perusahaan Muhammad Rizal; Yessica Amelia; Sri Utami Nurhasanah
Jurnal Visi Manajemen Vol. 11 No. 1 (2025): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i1.597

Abstract

This study examines the relationship between risk disclosure in annual reports and a company's default risk through a qualitative literature review approach. Clear and transparent risk disclosure in annual reports can reduce market uncertainty and enhance the perception of the company's financial stability. Through the analysis of various previous studies, it was found that comprehensive risk disclosure can lower borrowing costs, improve the company's credibility, and reduce the potential for financial failure. However, external factors such as market conditions and company policies still play an important role in influencing default risk. This research provides insights that although risk disclosure is effective in managing default risk, other factors must be considered in the analysis of predicting corporate financial failure.
Pembatasan Pekerjaan Dan Dampaknya Pada Karyawan Dengan Keterbatasan Opsi Karier Yessica Amelia; Grace Yulianti; Sri Utami Nurhasanah
Jurnal Visi Manajemen Vol. 11 No. 1 (2025): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i1.598

Abstract

This study aims to explore the impact of job restrictions on employees with limited career options and the challenges faced by companies in addressing these issues. Using a qualitative literature review, the study found that job restrictions, such as non-compete agreements, can negatively impact employees with limited career options. These impacts include reduced job mobility, career stagnation, and lower income. However, companies can mitigate these effects by implementing fair and transparent policies and providing adequate support to employees. This research highlights the need for balancing corporate resource protection with employee career development to maintain long-term productivity and organizational sustainability.
Co-Authors Agustinus, Rendy Angiza, Vincencius Panji Mur Aprilia, Sabrina Dwi Astuti, Julia Austin, Diani Bagus Budiono, Bagus Cahyatih Kumandang Chafid, Lukman Clarencia Angelika Enfent, Theresya Afila Eri Kusnanto Evlin Chadra Rita Fachry Abda El Rahman Farah Qalbia Fathihani, Fathihani Grace Yulianti Herliyana, Elsa Hollines Luahambowo Ika Purwanti Indradewa, Rhian ISNAINI, Hamidah Nur Kafiden Langsar Waruwu Khoerunnisya, Annisa Kinanti, Khisi Luahambowo, Hollines Mohammad Chaidir Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nurdayanti, Resti Ranti Karlaili Rina Amelia Ruslaini, Ruslaini Sarah Fitriyani Sekar Arindia Savitri Sri Utami Nurhasanah Sri Utami Nurhasanah Suharyadi, Fajar Wipasana, Ari Dania