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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Kompetensi Jurnal Tepak Manajemen Bisnis Jurnal Al-Tadzkiyyah Gender Equality: Internasional Journal of Child and Gender Studies Daya Saing : Jurnal Ilmu Manajemen Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Indonesian Journal of Economics, Social, and Humanities Jurnal Aplikasi Akuntansi The International Journal of Business Review (The Jobs Review) Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Bahtera Inovasi MAHESA : Malahayati Health Student Journal Jurnal Jeumpa Prosiding Seminar Nasional Biologi, Teknologi dan Kependidikan (Biotik) Kenanga : Journal of Biological sciences and Applied Biology Jurnal Ilmiah Akuntansi dan Keuangan Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Berbakti Aktsar: Jurnal Akuntansi Syariah
Kamaliah Kamaliah, Kamaliah
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GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE: GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE Aunurrafiq, Aunurrafiq; Kamaliah, Kamaliah; Badriyah, Nurul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.771-784

Abstract

This study aims to examine and analyze the impact of green entrepreneurial orientation and financial capability on the financial performance of Micro Small and Medium Enterprises (MSMEs), while also assessing the moderating role of green technology dynamism on the relationship between green entrepreneurial orientation and financial performanceThis quantitative study employs a questionnaire-based data collection method, with questionnaires distributed directly to respondents. The sample consists of 217 MSME actors located in Siak District, Siak Regency. The results demonstrate that green entrepreneurial orientation and financial capability significantly influence the financial performance of MSMEs. Thi results are expected to contribute valuable insights for MSME actors, highlighting the importance of green entrepreneurial orientation and financial capability in enhancing financial performance. MSMEs with green entrepreneurial orientation and financial capability are better equipped to innovate, take proactive measures, and embrace risk to improve financial performance, all while considering economic, social, and environmental aspects within their operational context      
PARTISIPASI PEREMPUAN SEBAGAI ANGGOTA TUHA PEUT GAMPONG DAN KESEJAHTERAAN MASYARAKAT DI KECAMATAN MEUREUDU Munawiah, Munawiah; Kamaliah, Kamaliah
INTERNATIONAL JOURNAL OF CHILD AND GENDER STUDIES Vol 3, No 1 (2017)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/equality.v3i1.1947

Abstract

Tulisan ini bertujuan untuk memberi gambaran tentang partisipasi perempuan sebagai anggota Tuha Peut gampong dalam meningkatkan kesejahteraan masyarakat di Kecamatan Meureudu. Lembaga Tuha Peut gampong merupakan badan permusyawaratan gampong, yang berfungsi mengayomi adat istiadat, membuat peraturan gampong dan menyalurkan aspirasi masyarakat setempat serta melakukan pengawasan terhadap penyelenggara pemerintahan gampong. Lembaga Tuha peut perempuan adalah wakil perempuan yang ada di dalam pemerintahan gampong yang menjunjung tinggi aspirasi perempuan. Keberadaan mereka sangat diperlukan dalam pemerintahan gampong karena banyak permasalahan yang terjadi dalam gampong, terutama permasalahan terkait dengan perempuan, maka harus dilibatkan perempuan dalam penyelesaian persoalan tersebut. Keterlibatan perempuan dalam pengambilan kebijakan di tingkat pemerintahan gampong akan membantu mencapai persamaan dan keadilan di tingkat gampong. Data diperoleh melalui wawancara anggota tuha peut perempuan dan laki-laki, keucik gampong. tokoh masyarakat dan unsur pemuda. Hasil penelitian menunjukkan bahwa keberadaan perempuan dalam lembaga Tuha Peut gampong tidak hanya dapat memberikan saran dan pertimbangan kepada kepala gampong (Keucik) namun mereka dapat juga melakukan pengawasan terhadap reusam gampong, pengelolaan keuangan gampong, dan juga mediator dan negosiator dari permasalahan yang terjadi di masyarakat.
SPESIES BURUNG (FAMILI MUSCICAPIDAE) DI KAWASAN WISATA BURNI TELONG KABUPATEN BENER MERIAH Ahadi, Rizky; Kamaliah, Kamaliah; Supranto, Endi
KENANGA : Journal of Biological Sciences and Applied Biology Vol. 5 No. 1 (2025): April 2025
Publisher : Program Studi Biologi Fakultas Sains dan Teknologi Universitas Islam Negeri Ar-Raniry Banda Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/kenanga.v5i1.5096

Abstract

Birds play an important role as an ecosystem balancer through the process of seed dispersal, pollination, and pest control, thus helping to maintain the integrity of biological resources. This study aims to identify bird species from the Muscicapidae family and analyze their diversity in the Burni Telong Tourism Area, Bener Meriah Regency. The method used is point count with 10 observation points. Each point is observed for 20 minutes within a radius of 50 meters, with a distance between points of 200 meters. Species identification was carried out using a guidebook, the population was calculated quantitatively, and its conservation status was identified. The results showed that there were 33 individuals of brushbirds from the Muscicapidae family consisting of four species, namely the Mangrove blue flycatcher (Cyornis rufigastra), Little pied flycatcher (Ficedula westermanni), Grey headed canary flycatcher (Culicicapa ceylonensis), and the Matinan flycatcher (Cyornis sanfordi). These findings indicate that the Muscicapidae population in this area is still well maintained. Of the four species of flycatchers, only the Matinan flycatcher (Cyornis sanfordi) is included in the protected category based on conservation status. Keywords : Aves Species, Muscicapidae Family, Burni Telong Tourism.
The Role of Eco-Intellectual Capital for MSME Sustainability Badriyah, Nurul; Kamaliah, Kamaliah; Aunurrafiq, Aunurrafiq
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/p5ya0528

Abstract

The purpose of this finding is to analyze the influence of eco-intellectual capital which is divided into green human capital, green structural capital and green relational capital on the sustainability performance of MSMEs. The study sample consisted of 155 MSMEs in Bangko District, Rokan Hilir Regency, Riau Province. The study used quantitative method which employs a questionnaire-based data collection method, with questionnaires handed out to respondents without intermediaries. The study uses linear regression to analyze data. The research results show that green human capital and green structural capital significantly influences MSMEs’ sustainability performance Theoretically, the findings provide new evidence to the empirical record on the impact of green human capital, green structural capital and green relational capital on MSMEs’ sustainability performance. Practically, the study is highly beneficial for MSME actors, emphasizing the importance of green human capital and green structural capital in enhancing their sustainability.
An Analysis of Phonological Errors of Children with Intellectual Disabilities in Special Schools and its Correlation with Islamic Education Novelti, Novelti; Fitri, Laila; Pohan, Ratna Sari Dewi; Afdaleni, Afdaleni; Kamaliah, Kamaliah
Al-Tadzkiyyah: Jurnal Pendidikan Islam Vol 14 No 1 (2023): Al-Tadzkiyyah: Jurnal Pendidikan Islam
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/atjpi.v14i1.16803

Abstract

Phonological error analysis in this study is related to the pronunciation of sounds of language in communication. Given the importance of communication between speakers and listeners, it is imperative to conduct a study of the analysis of children with intellectual disability's phonological errors. This study aims to analyze phonological errors consisting of phonetics and phonemics in the vocabulary of children with intellectual disability in SLB (Special School) Insan Mandiri, Tanah Pak Lambiak Village, Padangpanjang City. The method employed was the descriptive qualitative method. The data collection method was the listening and speaking method called the Simak Libat Cakap (SLC) technique. The instruments were the researchers, 200 basic Morris Swadesh vocabularies, stationery, and recording devices (cellphones). Data analysis techniques employed were (1) classify, (2) describe, (3) analyze, (4) discuss or implement, and (5) conclude. Based on the findings, phonological errors generally occurred in the phonetic domain, especially in pronouncing vibration sounds due to an illness that inhibits the speaking process of children with intellectual disabilities. Several errors were found in the pronunciation of consonants and clusters in the phonemic domain. Therefore, constant attention, guidance, and practice are needed so children with intellectual disabilities can communicate well. In Islam, education is considered one of the important aspects of life. Thus, the principles of inclusion and attention to individuals with intellectual limitations should be applied to children with intellectual disabilities. The ultimate goal is to ensure that all individuals have equal access to religious education and moral values that are important in the Islamic religion.
PENGARUH TAX PLANNING DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021) Nazivah, Arini; Kamaliah, Kamaliah; Nurul, Badriyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 1 (2023): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Company value is the company's performance which is reflected in the stock pricewhich reflects society's assessment of company performance (Cholifah & Kaharti,2021). This study aims to examine and analyze the effect of tax planning andgreen innovation on company value with profitability as a mediating variable inmanufacturing companies in the consumer goods industry sector listed on theIndonesia Stock Exchange in 2019-2021. The data used in this study is secondarydata obtained from the annual financial reports of companies in the consumergoods industry sector. The population in this study are all manufacturingcompanies in the consumer goods industry sector, totaling 59 companies listed onthe Indonesia Stock Exchange in 2019-2021. The sampling technique waspurposive sampling so 30 companies were included in the criteria. The dataanalysis technique used multiple linear regression analysis and path analysisusing SPSS (Statistical Product and Service Solutions) version 23. This studyfound that tax planning does not affect firm value. Green innovation andprofitability affect company value. Tax planning affects profitability by proxy forROA. Green innovation does not affect profitability. Tax planning has nosignificant effect on firm value which is mediated by profitability. Meanwhile,green innovation has a significant influence on company value which is mediatedby profitability. Keywords: Tax Planning, Green Innovation, Firm Value, Profitability
PENGARUH LITERASI KEUANGAN, PERENCANAAN KEUANGAN, PERILAKU KEUANGAN, DAN INKLUSI KEUANGAN TERHADAP KESEJAHTERAAN KEUANGAN PELAKU UMKM DI KECAMATAN TEBING TINGGI KABUPATEN KEPULAUAN MERANTI Ifan, Ariza; Kamaliah, Kamaliah; Aunurrafiq, Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 1 (2023): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Financial literacy is financial knowledge and capability that affects efforts toimprove financial well-being (Hidayah et al., 2021). This study aims to examineand analyze the effect of financial literacy, financial planning, financial behavior,and financial inclusion on financial well-being. This research includesquantitative research. The total population in this study was 1,384 SMEs in thedistrict. High Cliffs, Meranti Islands Regency. The sampling method used in thisstudy is non-probability sampling with the side quota method. This research wascollected through a survey by distributing questionnaires, where the respondentsconsisted of SMEs in the district. Tebing Tinggi, Meranti Islands Regency, whichis in the trade, service provider, and food/beverage processing sector with a totalof 200 respondents. The data were analyzed using multiple regression methodusing SPSS version 26. The results of the study prove that financial literacy,financial planning, financial behavior, and financial inclusion on financialwelfare. Keywords: Financial Literacy, Financial Planning, Financial Behavior, FinancialInclusion, and Financial Welfare.
PENGARUH PROFITABILITAS DAN LEVERAGE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI TERHADAP MANAJEMEN LABA: THE EFFECT OF PROBABILITY AND LEVERAGE WITH GOOD CORPORATE GOVERNANCE AS MODERATORS ON EARNINGS MANAGEMENT Putri, Alya Maulidina; Kamaliah, Kamaliah; Badriyah, Nurul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.232-242

Abstract

This study aims to find empirical evidence related to the effect of Probability and Leverage with Good Corporate Governance as Moderators on Earnings Management on Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020 period. The population of this study is Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020. The sample of this study was selected using the purposive sampling method, the determination of the sample had been determined in advance based on the criteria. Hypothesis testing is done with the help of statistical test tools pls. The results of this study indicate that profitability has no effect on earnings management, leverage has an effect on earnings management, institutional ownership cannot moderate the effect of profitability and leverage on earnings management, managerial ownership can moderate the effect of leverage on earnings management but cannot moderate the effect of profitability on earnings management.
ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT Sumbari, Sakina; Kamaliah, Kamaliah; Fitrios, Ruhul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.179-196

Abstract

The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statements
PERAN LITERASI KEUANGAN DAN GREEN ACCOUNTING DALAM MENINGKATKAN KINERJA KEUANGAN UMKM : THE ROLE OF FINANCIAL LITERACY AND GREEN ACCOUNTING TO ENHANCE THE FINANCIAL PERFORMANCE OF MSMEs Badriyah, Nurul; Kamaliah, Kamaliah; Aunurrafiq, Aunnurrafiq
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.238-250

Abstract

This study examined the effect of green accounting and financial technology on the financial performance of Micro, Small and Medium Enterprises (MSMEs) and determine the moderating role of financial literacy on financial technology and the financial performance of MSMEs. The study sample consisted of 150 MSMEs in Siak District, Siak Regency, Riau Province. The study uses multiple linear regression and moderated regression to analyze data. The results showed that green accounting has no effect on financial performance, financial technology has an effect on financial performance and financial literacy is able to moderate the effect of financial technology on financial performance on MSMEs. These findings have implication for owner of MSMEs that MSMEs should continue the implementation of FinTech and improved their financial literacy because its improved financial performanceof MSMEs.  
Co-Authors Afdaleni Ahadi, Rizky Ahmad Rifqi Aji Syahputra Alexanders, Miechael Alfiani, Anggun Desrah Alfiati Silfi Argarina, Argarina Arif Sardi, Arif Asyifa, Putri Atika Zarefar Aunurrafiq, Aunnurrafiq Aunurrafiq, Aunurrafiq Aziri, Rahmat Dian Azwir Azwir Darmasto, Bonifatius Dayani, Fitri Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Djamil, Sri Hayati Elfi Ilham Enni Savitri Erni Marlina fajri, cut zahratul Febri Yanti Fiddin, Fachroh Fitria Fitria Fristy, Anne Monika Gustari, Rizki Asih Handayani, Silvi Hardi Hardi, Hardi Has, Fandri Riomanugusta Hazrita, Fadilah Hendra Mizkan, Hendra Hendry Sugara Heriadi, Wales Hidayat, Fitra Humairoh, Fitri Ifan, Ariza Indah Sri Maharani, Indah Sri Indra Permana, Indra junita, mela Karlina Karlina khalida , meutia Laila Fitri, Laila Lara, Rahmi Larozsa, Nadina Latifatul Yaswat, Latifatul Lina Rahmawati mahara, tika Meilda Wiguna Mela, Nanda Fito Meutia Zahara Munawiah Abdullah Nasrizal, Nasrizal Nasution, Karlina Sari Nazivah, Arini Norseta Ajie Saputra Novelti Novita Indrawati Novita, Elva Chelia Noviyanthy Handayani Nur Azlina Nurhaliza, Cut Nurrahma Dewi, Nurrahma Nurul Badriyah Nurul, Badriyah Oktari, Vera Parida Hanum Pipin Kurnia Pipin, Kurnia Pohan, Ratna Sari Dewi Prameswari, Shakila Pratama, Adhitya Hadhi Prayetno Prayetno Purba, Junita Putrayuda, T. Fahrurriza Putri, Alya Maulidina Rahman, Aulia Rayendra Rasuli Rasuli Restu Agusti Reza Zulfikar Akbar Ria Nelly Sari Riski, Lindarti Risman Risman Rudy Yoga Lesmana Ruhul Fitrios Ryan Hidayat Sera, Pinta Nopetri Sheba, Reynelda Silviani, Amanda Agnes Siti Nur Faridah Sitorus, Karolina Suherwan, Suherwan Sumbari, Sakina Supranto, Endi Supriono Supriono Susi Hendriani Suwarno Suwarno Syahputra, Haiqal Fermi Syamsuyurnita, Syamsuyurnita Tarmonah, Tarmonah Teddy Haryadi thahira, afifah Triyani, Oetary Tussakdiah, Halimah Ulfa Afifah, Ulfa Vince Ratnawati Weni, Darma Yulia Efni Yusefa, Helmi Zulbahridar Zulbahridar, Zulbahridar Zulkarnain Zulkarnain