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All Journal Mechatronics, Electrical Power, and Vehicular Technology The Indonesian Accounting Review BJRA (Bongaya Journal of Research in Accounting) Research In Management and Accounting (RIMA) JASF (Journal of Accounting and Strategic Finance) Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Advances in Applied Accounting Research Advances in Managerial Auditing Research Research In Management and Accounting (RIMA)
Hamzah Ahmad, Hamzah
Faculty of Electrical & Electronics Engineering, Universiti Malaysia Pahang, Pekan Campus
Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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Journal : Advances in Applied Accounting Research

 1 
Exploring the Nexus between Internal Control Structures and Good Corporate Governance Ahmad, Hamzah; Muslim, Muslim
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.311

Abstract

Purpose: This study examines the impact of internal control effectiveness on organizational performance, with a focus on the mediating role of governance mechanisms. It aims to explore how internal controls contribute to transparency, accountability, and overall quality of governance. Research Design and Methodology: The study employs a mixed-method approach, combining empirical analysis and theoretical perspectives from corporate governance and organizational behavior. Data were collected through a literature review, case studies, and statistical analysis of financial performance metrics to assess the relationship between internal controls and governance outcomes. Findings and Discussion: The results indicate a positive correlation between internal control effectiveness and financial reporting quality. Strong control mechanisms enhance transparency and accountability, while governance elements such as board oversight, organizational culture, and stakeholder engagement influence internal control practices. The study also finds that internal controls mediate the relationship between governance mechanisms and organizational performance, reinforcing the link between governance, risk management, and performance. Implications: The findings suggest that organizations should prioritize board composition, independence, and expertise while fostering a culture of integrity and accountability. These insights contribute to the field of corporate governance research and underscore the importance of interdisciplinary approaches. Future studies should explore industry-specific governance challenges and the role of technology in internal control systems.
Inventory Management Analysis in Creating Corporate profits Ahmad, Hamzah
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.33

Abstract

This research was conducted at PT. Ade Sultra Persada which is located on Jl. Y. Wayong ByPass Lepo-lepo, Kendari, Southeast Sulawesi. The object of this research is inventory management in creating profit that uses in addition to the period order quantity method, it also uses the last-in-first-out (LIFO) method. Sources of data used are observations and interviews of tax and accounting staff. Secondary data sources are income statements and cash flow statements, lists of assets, depreciation, and annual tax returns. The analytical method used in this research is descriptive analysis. inventory management PT. Ade Sultra Persada The gas station unit is not in accordance with the applicable Organizational Work Procedures (TKO). The fuel supply storage depot must be strategically located, in order to avoid flooding like several years ago, to anticipate the occurrence of losses caused by the fuel distribution pipe not being managed properly, it is still necessary to check periodically to avoid fuel evaporation caused by the pipe, when to fill up supplies. The fuel in the depot has not been controlled properly, resulting in the company experiencing losses or decreasing profits due to evaporation
Co-Authors Amiruddin Basri, Andi Cahaya Laela Damayanti, Dwi Selvira Darwis Lannai Farinal, Putri Regita Gusrial, Muhammad Haniff Hassan, Mohd Hasnun Arif Ikhtiari, Kirana Junaid, Asriani Khafifah, Ainun Khairunnisa, Aqilah Laekkeng, Mursalim M, Nurul Ilmy Muhammad Abduh Mukhlis, Armilda Sartika Agrippina Mursalim Mursalim Mus, Abdul Rahman Muslim Muslim Nur Aqilah Othman, Nur Aqilah Nurfadila Nurfadila, Nurfadila Nurwakia, Nurwakia Nurwanah, Andi Pahlevi, Lola Venna Pramukti, Andika Rahim, Syamsuri Ratna Sari Saffanah, Nurina Saputri, Sri Ayu Shaleh, Musliha Yundari, Yundari