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All Journal Economics and Digital Business Review Akuntansi'45 PERADABAN JOURNAL of ECONOMIC and BUSINESS VARIANSI: Journal of Statistics and Its Application on Teaching and Research ARRUS Jurnal Pengabdian Kepada Masyarakat 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 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.
Sosialisasi Standar Pengungkapan Keberlanjutan (SPK) di Kantor Akuntan Publik Ardaniah Abbas Alia Rezki Amalia; Abbas, Nur Abshari; Zarkasi, Aisyah; Parinding, Irene Ipal; Mubaraq, Muhammad Raihan
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4457

Abstract

Kegiatan Pengabdian kepada Masyarakat melalui Sosialisasi Standar Pengungkapan Keberlanjutan (SPK), bertujuan untuk memberikan pemahaman dasar mengenai urgensi pengungkapan aspek-aspek keberlanjutan dalam laporan keuangan. Pengungkapan berkelanjutan yang diatur dalam Standar Pengungkapan Berkelanjutan (SPK) dicanangkan akan efektif pada 1 Januari 2027 mendatang, menjadikan pengungkapan aspek-aspek non keuangan bersifat mandatory. Oleh karena itu kegiatan ini dilaksanakan untuk menjembatani aliran informasi kepada pihak profesional. Kegiatan dilaksanakan dengan sosialisasi dan diskusi interaktif di Kantor Akuntan Publik (KAP) Ardaniah Abbas. Hasil kegiatan merupakan penguatan pengetahuan konseptual dan praktis terkait PSPK 1 tentang Persyaratan Umum Pengungkapan Keberlanjutan dan PSPK 2 tentang Pengungkapan Terkait Iklim. Kegiatan ini juga memberikan rekomendasi berupa penyusunan panduan dan matriks pengukuran pengungkapan sesuai dengan karakteristik klien KAP Ardaniah Abbas untuk mengembangkan prosedur audit yang lebih komprehensif khusus untuk menilai pengungkapan keberlanjutan perusahaan.
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.
Robust Panel Data Regression Model of Standard Error in Firm Size, Leverage, and Profitability on Firm Value (Case Study: The Indonesian Mining Sector, 2022–2024, Listed on the Indonesia Stock Exchange) Alfairus, Muh Qodri; Mubaraq, Muhammad Raihan; Amalia, Alia Rezki
VARIANSI: Journal of Statistics and Its application on Teaching and Research Vol. 8 No. 1 (2026)
Publisher : Program Studi Statistika Fakultas MIPA UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/variansiunm515

Abstract

Corporate financial information such as firm size, leverage, and profitability sends signals to the market that are reflected in firm value. However, previous studies have yielded inconsistent results, likely due to differences in estimation methods and the disregard of violations of classical assumptions in panel data. This study aims to analyze the effects of firm size (Size), leverage (DER), and profitability (ROA) on firm value (PBV) by applying panel data regression with robust standard error correction. Data were collected from 21 mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, yielding 63 observations. The model selected based on the Chow Test (p=1.46E-09) and the Hausman Test (p=0.002) is the Fixed Effects Model (FEM). The results of the classical assumption tests indicate violations of heteroscedasticity (p=0.029) and autocorrelation (p=0.005), so the estimation was continued using cluster-robust standard errors (clustering by time). After adjusting for the model, it was found that all three variables simultaneously had a significant effect on firm value (F-statistic, p = 0.0538). Partially, firm size had a significant negative effect (coefficient -0.481; p=0.038), leverage had a significant positive effect (coefficient 0.672; p=0.018), and profitability had a marginally significant negative effect (coefficient -0.796; p=0.092). An R-squared value of 17.6% indicates that there are still other factors outside the model that influence firm value. The conclusion of this study confirms that in the context of the Indonesian mining sector in the post-pandemic period, the market responds negatively to companies with large assets and high profitability, but responds positively to increased debt. These findings imply that investors should not focus solely on short-term profitability, and that company management should determine the optimal capital structure to increase firm value.
Drivers of Firm Value: Profitability Mediating Leverage and Firm Size in Mining Companies Mubaraq, Muhammad Raihan; Muh. Qodri Alfairus; Alia Rezki Amalia
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.833

Abstract

This study examines the effects of leverage and firm size on firm value, as well as the mediating role of profitability in mining companies listed on the Indonesia Stock Exchange. The mining sector, being capital-intensive and sensitive to global commodity price fluctuations, requires effective financial management to sustain firm value and investor confidence. A quantitative causal-comparative design was applied, with data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4. The sample consisted of 75 observations from mining companies during the 2022–2024 period The results indicate that leverage has a positive and significant effect on firm value, while firm size shows a positive but non-significant effect. Profitability has a strong positive influence on firm value. However, neither leverage nor firm size significantly affects profitability, and profitability does not mediate the relationship between these variables and firm value. These findings highlight the importance of managing leverage and enhancing profitability to improve firm value in the mining sector. This study contributes to the literature by clarifying the role of financial structure and profitability in firm valuation within capital-intensive industries. Practically, the results provide guidance for mining companies in optimizing financial strategies and strengthening investor confidence, while policymakers may consider measures to support profitability stability and market performance. Penelitian ini menganalisis pengaruh leverage dan ukuran perusahaan terhadap nilai perusahaan, serta peran profitabilitas sebagai variabel mediasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Sektor pertambangan, sebagai industri yang padat modal dan sensitif terhadap fluktuasi harga komoditas global, memerlukan manajemen keuangan yang efektif untuk menjaga nilai perusahaan dan kepercayaan investor. Desain penelitian kuantitatif kausal-komparatif diterapkan dalam studi ini, dengan analisis data menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS 4. Sampel penelitian terdiri dari 75 observasi dari perusahaan pertambangan selama periode 2022–2024. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif dan signifikan terhadap nilai perusahaan, sementara ukuran perusahaan menunjukkan pengaruh positif namun tidak signifikan. Profitabilitas ditemukan memiliki pengaruh positif yang kuat terhadap nilai perusahaan. Namun, baik leverage maupun ukuran perusahaan tidak berpengaruh signifikan terhadap profitabilitas, dan profitabilitas tidak memediasi hubungan antara variabel-variabel tersebut terhadap nilai perusahaan. Temuan ini menegaskan pentingnya pengelolaan leverage dan peningkatan profitabilitas untuk mengoptimalkan nilai perusahaan di sektor pertambangan. Penelitian ini berkontribusi pada literatur dengan memperjelas peran struktur keuangan dan profitabilitas dalam penilaian perusahaan pada industri padat modal. Secara praktis, hasil ini memberikan panduan bagi perusahaan pertambangan dalam mengoptimalkan strategi keuangan dan memperkuat kepercayaan investor, sementara bagi pembuat kebijakan, hasil ini dapat menjadi pertimbangan dalam merumuskan langkah-langkah untuk mendukung stabilitas profitabilitas dan kinerja pasar.
Co-Authors Abbas, Nur Abshari Alfairus, Muh. Qodri Ariel Syam Asri Usman Brigitta Clecia Paredanun Erni Arniah Fatur Rahmi Haliah, Haliah Irene Ipal Parinding Mediaty Meutia Zahra Ramadhani MIFTAHUL JANNAH Mubaraq, Muhammad Raihan MUTHIA Nirwana Nirwana Nur Afifah Nur Anisa Nurul asda Fatima Rahmat Aditya Samirah Dunakhir Windi Elizha Putri Zarkasi, Aisyah