Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
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This Author published in this journals
All Journal Dinasti International Journal of Management Science Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Indo-Fintech Intellectuals: Journal of Economics and Business
Amaliah, Wafiq Azizah Reski
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Perhitungan Harga Pokok Produksi pada Usaha Peternakan Ayam Broiler (Studi Kasus pada Umar Farm di Kabupaten Maros) Amaliah, Wafiq Azizah Reski; Idrus, Mukhammad; Sangkala, Masnawaty
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1560

Abstract

This study aims to analyze the calculation of the cost of production and compare the calculations carried out by the company (Umar Farm) with the full costing method. The variable of this study is singular, namely the calculation of the cost of production using the full costing method. The data used is production cost data for the July-September 2023 period. Data collection techniques use documentation and interviews. The data were analyzed by qualitative descriptive analysis. The results of the study show that there is a difference in the cost of production between the company's method and the full costing method, which is Rp 1,920 per chicken and the difference per kg of chicken is Rp 984. This study concludes that the calculations carried out by the company have not classified the costs correctly so that the calculations produced are smaller
Comparative Study on E-Government Implementation: Lessons from Developed and Developing Countries Amaliah, Wafiq Azizah Reski; Haliah, Haliah; Nirwana, Nirwana
Dinasti International Journal of Management Science Vol. 6 No. 4 (2025): Dinasti International Journal of Management Science (March - April 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i4.4570

Abstract

This study uses a Systematic Literature Review (SLR) approach to compare e-government implementation in developed and developing countries based on 2014-2025 literature. The findigs show that developed countries excel in digital infrastructure maturity, integrated policies, use-centric services, and strong data protection. In contrast, developing countries continue to face various challenges. The success of e-government is not only determined by technology, but also institutions, digital leadership, and public participation. This study recommends the formulation of an inclusive national e-government strategy, strengthening regulations, and public engagement as the key to effective and sustainable public sector digital transformation.
Auditor Attributes and Audit Quality in Emerging vs Developed Economies: A Comparative Systematic Literature Review Amaliah, Wafiq Azizah Reski; Yusuf, Muh. Silmi Kaffah; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1759

Abstract

Audit quality underpins financial transparency and accountability and is shaped by auditor attributes such as integrity, competence, independence, experience, and affiliation with major firms. This study aims to compare the influence of these attributes on audit quality in emerging versus developed economies. Employing a Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol, we analyzed 35 peer‑reviewed articles published between 2010 and 2025. Our findings indicate that, in developed economies, robust regulatory frameworks, mature corporate‑governance mechanisms, and stringent oversight facilitate the effective deployment of auditor attributes, resulting in higher audit quality. In contrast, emerging economies face structural challenges such as weak enforcement, political interference, and resource limitations that diminish the impact of these attributes. Across both contexts, independence and competence consistently enhance audit quality, whereas the effects of experience and firm affiliation depend on the strength of the institutional environment. These insights underscore the need for global context‑specific, adaptive strategies to strengthen audit quality. Regulators and stakeholders are encouraged to tailor policies and support mechanisms to address institutional gaps and bolster auditors' capacity to uphold rigorous standards.
Co-Authors Amiruddin Amiruddin Haliah, Haliah Mukhammad Idrus Nirwana, Nirwana Sangkala, Masnawaty Syamsuddin Syamsuddin Yusuf, Muh. Silmi Kaffah