Article Per Year (5 Year)
p-Index From 2021 - 2026
6.14
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan MIX : Jurnal Ilmiah Manajemen JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Sosial Humaniora Sigli Jurnal Teknik Industri Terintegrasi (JUTIN) Bakti Cendana: Jurnal Pengabdian Masyarakat Journal of Social Science Journal of Islamic Economic and Business Research Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Journal of Islamic Management SINTESA: Jurnal Kajian Islam dan Sosial Keagamaan Tahqiqa: Jurnal Pemikiran Hukum Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal of Social Science Ekalaya : Jurnal Ekonomi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah J-ISCAN : Journal of Islamic Accounting Research Journal of Economic and Islamic Research Taawun: Jurnal Pengabdian kepada Masyarakat
Mariana Mariana
Politeknik Negeri Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Physics Social Sciences Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 54 Documents
Search

 2   3   4   5   6 
AUDIT KEUANGAN DAERAH (MENYIKAPI PERSPEKTIF PENERAPAN AKUNTANSI AKRUAL) Miftahul Jannah; Zulkarnaini, Zulkarnaini; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.378

Abstract

This study aims to analyze the role of public sector auditing in supporting the implementation of accrual-based accounting systems in Indonesian local governments. The adoption of accrual accounting as part of the implementation of International Public Sector Accounting Standards (IPSAS) requires stronger oversight, transparency, and public financial accountability. This research employs a descriptive qualitative approach using observation and document analysis as data collection techniques. The findings indicate that accrual-based accounting provides more comprehensive and relevant financial information, thereby enhancing the audit function in assessing compliance, performance, and the management of assets and liabilities. However, the implementation of accrual accounting still faces challenges related to human resource limitations, technical complexity, and the need to strengthen auditor independence. This study concludes that strong synergy between accrual-based accounting systems and high-quality auditing is essential to achieving transparent, accountable, and sustainable local government financial governance.
CONTROL OF MANUFACTURING OVERHEAD COSTS IN PRODUCT COSTING Andre Saputra Hutajulu; Adisti Amalia; Ernita, Ernita; Raujatul Jannah; Rozatul Zahara; Wirzi Karisa; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.498

Abstract

The control of manufacturing overhead costs is a critical challenge in determining accurate product costs. This systematic literature review analyzes 17 selected articles to examine the effectiveness of costing methods, the influence of firm characteristics, and the methodological profile of research in this field. The findings indicate that Activity-Based Costing (ABC) consistently outperforms traditional systems in providing accurate overhead cost allocation and relevant information for strategic decision-making. The success of implementing such systems heavily depends on firm contingency factors, with product mix complexity and availability of organizational resources emerging as key determinants. Methodologically, existing research is still dominated by qualitative approaches and case studies, highlighting the need for more inferential quantitative research to strengthen external validity and the generalizability of findings. The implications of this research emphasize the necessity of aligning costing systems with specific firm contexts and encourage the development of further studies with mixed-methods designs to address the complexities of overhead cost control in the modern manufacturing era.
Perkembangan Manajemen Keuangan Syariah: Tren dan Prospek Masa Depan Julia Alfianti; Yeni Irawan; Anhar Firdaus; Mariana Mariana; Diana Diana; Dwi Meilvinasvita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7484

Abstract

This study aims to analyze trends, challenges, and opportunities in Islamic financial management, focusing on technological innovation and regulation. The research employs a Systematic Literature Review (SLR) method, reviewing literature from various academic databases to identify recent developments in Islamic finance. The findings indicate that the growth of Islamic fintech, digitalization, and the adoption of technologies such as blockchain and AI have accelerated the transformation of this industry. However, challenges remain, including unstandardized regulations, low financial literacy, and limited access to Islamic financial services. Therefore, strengthening regulations, enhancing financial literacy, and optimizing digital technology are key factors in driving the sustainable growth of Islamic finance. With the right approach, Islamic finance has the potential to become an integral part of the global financial system.
Pengaruh GCG dan CSR dalam Meningkatkan Kinerja Keuangan Bank di BEI Anhar Firdaus; Mariana Mariana; Diana Diana; Julia Alfianti; Ryanda Saputra; Alya Maula Aztari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2672

Abstract

This inquire about examines the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the budgetary execution of banks recorded on the Indonesia Stock Trade (IDX). Utilizing a numerous direct relapse approach, the consider assigns Return on Assets (ROA) as the subordinate variable, whereas GCG and CSR work as autonomous factors. The test determination takes after a purposive inspecting strategy, centering on banks that reliably discharge yearly and monetary reports containing GCG and CSR revelations. Some time recently testing the speculations, a few classical suspicion tests—such as multicollinearity, heteroscedasticity, and autocorrelation tests—are conducted to guarantee the model's legitimacy. The discoveries uncover that GCG emphatically and altogether impacts money related execution, while CSR does not illustrate a outstanding impact. These comes about suggest that well-implemented GCG improves benefit, whereas CSR activities may require a more key arrangement to affect money related results straightforwardly. 
Co-Authors Adela Amanda Adisti Amalia Aini, Kuratul Alsi, Alsi Shintia Alya Maula Aztari Amanda Enggelia Purba Amanda, Adela Amri, Amsanul Amsanul Amri Andre Saputra Hutajulu Anhar Firdaus Armia - Arnita Arnita Azaria, Putri Syaikah Azzahra, Rahma A’zizah A’zizah Chilshi, Indrya Cut Aulita Saputri Darwanis Darwanis Dhea Anggia Diana Diana Diana Diana Diana Dwi Meilvinasvita Edi Abral Ella Oktavinata Syahputri Fadhiel, Zhul Fahira, Annisa Fakia, Isna Farhan Hilal G. Gunawan Hashifa Nuri Hendra, Arifan Heri Fajri, Heri Heru Fahlevi, Heru Ibrahim Imelda, Tasya Irawan, Regita Aulia Indy Irma wati Izwany, Bonita Jihaan Nabila Julana, Putri Rizqia Julia Alfianti Kamaliah, Nurul Karnita Sartina Kheriah Kheriah Kheriah, Kheriah Kusumo, Yudhy Widya Laisa Liza LAKHARIS INUZULA Liza, Laisa M. Rizki Maulidi Marina, Rani Maulena, Maulena Mela Zahrani Mia Aulia Putri Camsana MIFTAHUL JANNAH Miftahul Jannah Miralda Salsabila Aisyah Mirna Indriani Muhammad Ali Muhammad Arifai Muhammad Arsya Muhammad Luthfi Muhammad Muhammad Muhammad Murthaza Muhammad Rafianda Nadirsyah Nadirsyah Naila Ariqah Putri Nanda Mauliza Nanda, Nanda Mauliza Nufiar Nufiar Nurhaliza Nurhaliza Nurul Kamaliah Pashya niasty putri pasaribu Pashya, Pashya Niasty Putri Pasaribu Rahmad Rahmad Rahmad Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmatullah, Iqbal Ramadana, Sri Winarsih Raujatul Jannah Reva Siti Nasywa Simatupang Rinayanti, Rinayanti Roja, Delga Rozatul Zahara Ryanda Saputra Safrijal Safrijal, Safrijal Saiful Bahgia Salwa Aidilla Fitri Salwa, Salwa Aidilla Fitri Shintia, Alsi Silvia, Intan Siti Adira Siti Nabila Sri Winarsih Ramadana Sri Winarsih Ramadana Sulvio Berlusconi Sihombing Syukriy Abdullah tasya, tasya imelda Teuku Mustakim Teuku Zulkarnain Wahyudi Wahyudi Wardana, Muhammad Daffa Widia Wati Widya Arsani Malau Wirzi Karisa Yeni Irawan Yeni Irawan Yudhy Widya Kusumo Yudhy Widya Kusumo Yusriadi Yusriadi Zakia Fikra Zia Safira Zulfikar Zulfikar Zulfikar Zulfikar Zulkarnaini