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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Dinasti International Journal of Management Science Indo-Fintech Intellectuals: Journal of Economics and Business IIJSE
Amaliah, Wafiq Azizah Reski
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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.
Do Financial Statements Still Matter in the Tech Era? A Systematic Literature Review on the Usefulness of Accounting Information in High Volatility Firms Ashar, Muhammad; Amaliah, Wafiq Azizah Reski; Darmawati, Darmawati; Syarifuddin, Syarifuddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9018

Abstract

This study examines the evolution and relevance of accounting information in supporting decision making within technology sector firms characterized by high market volatility over the past decade. Adopting a systematic literature review (SLR) approach combined with bibliometric analysis, the study identifies key indicators discussed in the literature, including traditional GAAP based measures and non-financial metrics such as digital disclosures and intangible assets. The findings indicate that while traditional financial statements remain foundational, growing challenges arise from rapid market dynamics and global economic uncertainty, thereby driving the incorporation of non-financial data and digital technologies to enhance information relevance. These insights provide strategic implications for academics, practitioners, and policymakers in enriching the use of accounting information to support more accurate and adaptive decision-making in the digital era and volatile markets.
Co-Authors Ashar, Muhammad Haliah, Haliah Mukhammad Idrus Nirwana, Nirwana Sangkala, Masnawaty Syarifuddin Syarifuddin