Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Formosa Journal of Multidisciplinary Research (FJMR) Journal of Asset Management and Public Economy Jurnal International Economic Sharia
Kaira, Lamin
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Optimizing Food & Baverage Company Performance Through Governance and Social Responsibility: Random Effect Model Approach Dwianto, Agus; A'yun , Annisa Qurrota; Kaira, Lamin; Sesay, Daniel Kassim; Turay, Ibrahim Rahman
JAMPE (Journal of Asset Management and Public Economy) Vol. 3 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jampe.v3i2.9441

Abstract

The purpose of this study is to improve the efficiency of food and beverage companies listed on the Indonesia Stock Exchange by implementing GCG & CSR principles. Using panel data from 95 companies covering the period 2018-2022 and using the Random Effects model, the regression analysis shows that the Board of Commissioners has no statistically significant effect on company performance. In contrast, the Audit Committee shows a significant and beneficial impact. The novelty of this study emphasizes the complex nature of the interaction between GCG parameters, CSR, and business success in the food and beverage industry. Practical suggestions include increasing the authority of the Audit Committee to improve performance and applying CSR more contextually to reduce the impact of the Board of Commissioners. The contribution of this research is a valuable understanding of the interaction between governance dynamics and CSR in the context of strategic decision-making.
Uncovering Maqoshid Sharia: Safeguarding Ethics in Islamic Economics Kaira, Lamin; Mohammed, Gehad; Arum, Nurlita; Hardina, Lulu; Nur Rahman, Arif; Danang Saputra, Aditya
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11525329

Abstract

This study investigates the relationship between maqoshid sharia and economic practices in Indonesia, aiming to provide insights into how Islamic principles can contribute to sustainable and inclusive economic development. Utilizing a qualitative research methodology grounded in post-positivism, the study examines 89 publications from 2019 to 2023, employing descriptive statistics and an inductive approach to ensure nuanced interpretations. The research highlights the role of maqoshid sharia in adapting Islamic law to contemporary social dynamics, promoting human welfare, and guiding sharia application in economic practices. It categorizes maqoshid sharia into Dharuriyat (necessities), Hajiyat (needs), and Tahsiniyat (enhancements), emphasizing their importance in achieving socio-economic justice. Key contributions in the field include studies on corporate social responsibility, Islamic banking performance, and the foundations of Islamic finance. A bibliometric analysis with VOSViewer maps the development of maqoshid sharia research, identifying major clusters and collaboration patterns among authors. Overall, this study underscores the critical role of maqoshid sharia in shaping ethical economic practices in Indonesia, offering a comprehensive understanding of the interplay between religion, ethics, and economics in a multicultural context, with significant implications for public policy and economic strategies.
Effects of Financial Accounting Theories on Accounting Practice in Sierra Leone Conteh, Abdul; Kaira, Lamin
Formosa Journal of Multidisciplinary Research Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i2.8090

Abstract

The article acknowledges the current practice of accounting, standard-setting process, contributes significantly in developing accounting principles than academic research, and principles of accounting are not entirely the product of academic study. A crucial academic concern is therefore how theory of accounting and research contribute to developed accounting principles. The paper discusses normative and descriptive (contemporary positivistic). Data were mainly collected mainly from primary source through questionnaire were issue to participants of 70 Accountant staff of Ministry of Finance and other financial institutions in Sierra Leone and only 55 of the questionnaires were received and processed. The modifications are advantageous for accounting enable a range of research philosophies that will elevate the standing accounting theory and perhaps accounting research. As a method of tracking and remotely monitoring the progress of economic activity, accounting appears to be a historical relic, generating economic impacts. Since accounting ideas have roots, they are no longer neutral. In this regard, it would be more like a slowly emerging structure infused with cultural influences, social unrest, and political issues and decisions. Responses were analysed using descriptive statistics, utilizing the Statistical Package for Social Science (SPSS statistic 26) and values of the responses have to be analysed in all cases to facilitate further discussions.
Co-Authors A'yun , Annisa Qurrota Arum, Nurlita Conteh, Abdul Danang Saputra, Aditya Dwianto, Agus Hardina, Lulu Mohammed, Gehad Nur Rahman, Arif Sesay, Daniel Kassim Turay, Ibrahim Rahman