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All Journal Economics and Digital Business Review Akuntansi'45 West Science Social and Humanities Studies Journal of Innovative and Creativity JEKAMI: Journal of Accounting Indonesia Economic Journal
Alia Rezki Amalia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Incentives In The Workplace Asri Usman; Mediaty Mediaty; Nurul asda Fatima; Alia Rezki Amalia; Rahmat Aditya
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.317

Abstract

Penelitian ini bertujuan untuk mengetahui sistem pemberian insentif karyawan dalam meningkatkan kinerja karyawan pada PT Pelayaran Tonasa Lines Kabupaten Pangkep. Jenis penelitian yang digunakan adalah metode penelitian kualitatif deskriptif. Data yang diolah merupakan hasil wawancara dengan HRD, manager keuangan, serta staff karyawan sejumlah 5 (lima) orang. Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara, studi dokumen, yang dimana penulis melihat langsung keadaan di lapangan. Hasil penelitian yang didapat adalah sistem pemberian insentif karyawan yang digunakan dilihat dari pencapaian target perusahaan yang berhasil dicapai, namun presentase pemberian insentif yang diberikan tetap sama oleh pihak perusahaan
The Effect of Managerial Capabi lities and Accounting Knowledge of MSMES on Msme Performance in Sinjai District Alia Rezki Amalia
JEKAMI Journal of Accounting Vol. 1 No. 1 (2021): Januari 2021
Publisher : Pustaka Digital Indonesia

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

Abstract

This study aims to determine the effect of managerial ability and accounting knowledge of MSME actors on MSME performance in Sinjai Regency. The type in this research is explanatory quantitative. The processed data by the result of distributing questionnaires to MSME actors with a sample of 100 respondents. The research instrument in this study used the Likert scale method. The data analysis technique in this research is multiple linear regression. The results of this study show that data by using statistical calculations through the application of the Statistical Package for the Social Science (SPSS) version 25 shows that (1) the managerial ability of MSME actors has an effect and is significant on MSME performance, ( 2) MSME actors' accounting knowledge has no effect and significantly to the performance of MSMEs, (3) managerial ability and accounting knowledge together have a significant and significant effect on the performance of MSMEs.
MENGUKUR KINERJA SUMBER DAYA MANUSIA DENGAN PENDEKATAN HUMAN RESOURCES SCORECARD Amalia, Alia Rezki; Haliah Haliah; Nirwana Nirwana
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.270

Abstract

Human resources are one of the main factors in determining the success of a company, agency, or organization so that it becomes an inseparable unit. Therefore, it is necessary to have human resources with high competence to support the improvement of employee performance. Human resources scorecard is the capacity to design and implement a HR strategic measurement system that represents an important tool that companies used to develop and deploy more effective HR strategies. The purpose of this study is to describe the measurement of employee performance using the Human Resources Scorecard measurement system approach from various perspectives. This study uses a systematic literature review. The results of the review show that the average performance achievement that meets the performance level is good, although there are still some from the perspective of this Human Resources Scorecard that has not been achieved in both the service and manufacturing industries. Consequently, every company must be able to assess the performance of its employees so that it can increase motivation, provide comfort and improve the contribution of each individual in the company so the goals could be achieved.
Audit Internal dan Kualitas Pencatatan Keuangan: Studi pada UMKM di Kota Makassar Miftahul Jannah; Muthia; Windi Elizha Putri; Erni Arniah; Nur Afifah; Alia Rezki Amalia
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/n1ra3g31

Abstract

Penelitian ini bertujuan untuk menganalisis peran audit internal dalam meningkatkan kualitas pencatatan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Makassar. Latar belakang penelitian ini didasari oleh masih rendahnya kualitas pencatatan keuangan pada UMKM akibat keterbatasan pengetahuan akuntansi dan belum optimalnya penerapan sistem pengendalian internal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Data primer dikumpulkan melalui penyebaran kuesioner kepada 55 responden pelaku UMKM. Instrumen penelitian diuji melalui uji validitas, reliabilitas, uji normalitas, uji korelasi Pearson, uji regresi linear sederhana, dan uji hipotesis. Hasil penelitian menunjukkan seluruh item pernyataan valid dan reliabel. Uji korelasi menghasilkan nilai r = 0,660 dan signifikansi 0,000, menunjukkan hubungan positif dan kuat antara audit internal dan kualitas pencatatan keuangan. Hasil uji regresi sederhana memperoleh koefisien determinasi (R²) sebesar 0,435, yang berarti audit internal berkontribusi sebesar 43,5% terhadap kualitas pencatatan keuangan, sementara sisanya dipengaruhi faktor lain. Uji t menunjukkan nilai t-hitung 6,393 > t-tabel 1,674 dan signifikansi 0,000 < 0,05, yang mengindikasikan bahwa audit internal berpengaruh positif dan signifikan terhadap kualitas pencatatan keuangan. Temuan ini menggarisbawahi pentingnya penerapan audit internal yang efektif untuk meningkatkan akurasi, transparansi, dan akuntabilitas laporan keuangan UMKM.
Analysis of the Role of Internal Control of the Sales and Collection Cycle in Improving Sales Effectiveness in a Case Study of PT Mayora Indah Tbk for the Period 2022–2024 Meutia Zahra Ramadhani; Nur Anisa; Fatur Rahmi; Brigitta Clecia Paredanun; Ariel Syam; Samirah Dunakhir; Alia Rezki Amalia
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3914

Abstract

This study investigates the role of internal control in the sales and collection cycle to enhance sales effectiveness at PT Mayora Indah Tbk during 2022–2024. The research aims to analyze how internal control mechanisms impact sales performance and cash flow quality. Employing a descriptive quantitative approach with a longitudinal case study design, the population consists of all financial and operational data related to sales and collections. Purposive sampling was used to select annual financial reports, accounts receivable records, inventories, and supporting documents. Data were analyzed using financial ratio analysis and COSO-based internal control evaluation. The findings reveal that the implementation of credit authorization, integrated order processing, separation of collection and cash receipt duties, and technology-based receipt monitoring led to increased sales, improved collection quality, and a higher cash realization ratio. However, challenges remain in inventory management, as indicated by rising days inventory outstanding and cash conversion cycle. The study concludes that comprehensive internal control strengthens operational efficiency and cash flow stability.
How Green Accounting Drives Corporate Sustainability: A Mediated Moderated Model of MFCA and Resource Efficiency Alia Rezki Amalia; Muhammad Raihan Mubaraq
West Science Social and Humanities Studies Vol. 4 No. 08 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i08.3059

Abstract

Corporate sustainability has become a primary focus in the global business agenda, with an increasing number of companies seeking ways to integrate environmentally responsible business practices. In this context, this study aims to investigate the influence of green accounting implementation on corporate sustainability by considering the material flow cost accounting approach, while also examining the moderating effect of resource efficiency. The sample of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Data were collected by reviewing the financial reports and sustainability reports of the selected sample companies. The data analysis technique employed was path analysis using Smart Partial Least Square (SmartPLS) software. The hypothesis testing results indicate that green accounting has a positive influence on corporate sustainability. Green accounting has a positive influence on material flow cost accounting. Material flow cost accounting has a positive influence on corporate sustainability. Green accounting has a positive influence on corporate sustainability through material flow cost accounting. Furthermore, resource efficiency was found to be unable to moderate the positive influence of green accounting on corporate sustainability.
Co-Authors Ariel Syam Asri Usman Brigitta Clecia Paredanun Erni Arniah Fatur Rahmi Haliah, Haliah Mediaty Meutia Zahra Ramadhani MIFTAHUL JANNAH Muhammad Raihan Mubaraq MUTHIA Nirwana Nirwana Nur Afifah Nur Anisa Nurul asda Fatima Rahmat Aditya Samirah Dunakhir Windi Elizha Putri