Article Per Year (5 Year)
p-Index From 2020 - 2025
1.235
P-Index
This Author published in this journals
All Journal BJRA (Bongaya Journal of Research in Accounting) MUAMALATUNA Journal Of Human And Education (JAHE) Eastasouth Journal of Positive Community Services Advances in Applied Accounting Research Advances in Economics & Financial Studies JER
Auliyah, Iriana
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Accounting for Society: Examining the Interplay between Financial Reporting and Social Responsibility Sutisman, Entar; Auliyah, Iriana; Noy, Ismail
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.166

Abstract

Purpose: This research explores the intersection of financial reporting and social responsibility by integrating Environmental, Social, and Governance (ESG) metrics into corporate financial reports. It aims to assess the impact of sustainability reporting frameworks on transparency and stakeholder engagement in the corporate sector. Research Design and Methodology: This study employs a systematic literature review and interpretive analysis to examine the existing theoretical and empirical literature on the evolution of financial reporting frameworks towards incorporating social responsibility. An interpretive approach through thematic analysis identifies key patterns and insights. Findings and Discussion: The results show a significant paradigm shift in financial reporting, with an increasing inclusion of ESG metrics alongside traditional financial information. This change is driven by regulatory requirements and stakeholder demand, with a focus on enhanced transparency and accountability. Challenges such as greenwashing and the authenticity of social responsibility claims persist, affecting standardization and data integrity. Implications: The findings underscore the need for more robust and standardized reporting frameworks to enhance the credibility and comparability of sustainability reports. Highlighting the importance of corporate accountability, the study suggests that integrating financial reporting with social responsibility is crucial for future research, particularly in terms of its impact on corporate reputation and stakeholder relations.
Reflective Study on Financial Statement Quality Capability to Influence Firm Performance: Literature Review Auliyah, Iriana; Agit, Alamsyah
Advances in Economics & Financial Studies Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i3.379

Abstract

Purpose: The study explores factors affecting financial statement quality in MSMEs and their impact on performance. It investigates how financial literacy, technology, control, and governance enhance MSMEs' financial statements. Research Design and Methodology: The study uses a quantitative method with surveys and questionnaires to collect data from MSME owners and managers. Data includes financial literacy, technology use, internal control, and governance. Statistical analysis examines the relationship between variables and financial statement quality. In-depth interviews provide insights into financial reporting challenges and best practices among SMEs. Findings and Discussion: The study found that MSMEs' financial statements quality affects business performance significantly. Better financial statements quality, influenced by financial literacy, technology use, internal control, and governance, helps SMEs manage finances efficiently, access capital, and make strategic decisions. Training in financial statement preparation and digital tools usage can enhance accounting understanding and financial management efficiency. Quality financial statements improve MSMEs' competitiveness, transparency, accountability, and reputation, supporting overall business performance. Implications: Improving MSMEs' financial statements can enhance business performance. Financial literacy, information system adoption, internal control, and corporate governance benefit MSMEs. Training and mentoring on financial statements and digital tools enhance financial management efficiency. Policies supporting SME financial statement quality are crucial for competitiveness and sustainability.
Implementation of Public Sector Accounting Systems and Standards in Improving Financial Transparency Sonjaya, Yaya; Prasetianingrum, Septyana; Auliyah, Iriana; Labo, Irwan Adam
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.420

Abstract

Purpose: This study aims to evaluate the implementation of public sector accounting systems and standards, such as SAP and IPSAS, to improve financial transparency and accountability. The research investigates the contextual and systemic factors that support or hinder the successful adoption of these frameworks and offers insights into how institutional readiness, digitalization, and stakeholder engagement influence reporting outcomes. Research Design and Methodology: A systematic literature review (SLR) approach was employed to synthesize findings from prior studies. Institutional theory served as the conceptual framework, emphasizing coercive, mimetic, and normative pressures affecting policy implementation. The review focused on identifying key trends, challenges, and comparative insights related to financial reporting in different jurisdictions. Findings and Discussion: The findings reveal that adopting international public sector accounting standards has enhanced transparency and fiscal accountability in regions with robust institutional support. However, significant challenges remain, including bureaucratic resistance, resource limitations, and a lack of public financial literacy. Digital reporting technologies like XBRL are crucial in accelerating financial disclosures but require adequate training and infrastructure. The discussion highlights disparities in reporting outcomes due to differences in institutional readiness and underscores the need for tailored approaches to address local governance constraints. Implications: The study provides practical and managerial recommendations, emphasizing the importance of continuous training, modernization of IT infrastructure, and enhanced public access to simplified financial reports. Collaboration with independent auditors and civil society organizations is also suggested to strengthen accountability mechanisms. Future research should explore empirical data and sector-specific factors to enhance the understanding of financial reporting reforms further.
TAX AWARENESS: FACTORS INFLUENCING STUDENT INTEREST TO PARTICIPATE IN TAX BREVET TRAINING (ISLAMIC ECONOMIC PERSPECTIVE) Inayah, Nindyah Lutfi Nur; Auliyah, Iriana; Agit, Alamsyah
MUAMALATUNA Vol. 16 No. 1 (2024): Januari-Juni 2024
Publisher : Fakultas Syariah UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research seeks to investigate the elements that determine student interest in tax brevet training, particularly from an Islamic economic perspective. It examines how quality motivation, educational expense perceptions, and career incentive affect student engagement in such training programs. This research uses a quantitative methodology to examine student interest in tax brevet training from an Islamic economic perspective. Students interested in tax brevet training programs are surveyed for the study. The survey questions examine how quality motivation, educational expense perception, and career motivation affect their interest in such training. This study found that quality motivation strongly affects student interest in tax brevet training, suggesting that perceived quality and benefits motivate participation. Perceptions of educational expense and professional incentive do not affect student interest.
Pelatihan Praktis Penyusunan Laporan Keuangan Perusahaan Dagang Menggunakan Software Zahir untuk Mahasiswa Pasolo, Muhammad Ridhwansyah; Sutisna, Entis; Prasetianingrum, Septyana; Auliyah, Iriana; Tahir, Arlan
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.339

Abstract

Dalam era digital, kemampuan menggunakan software akuntansi menjadi kebutuhan penting bagi mahasiswa akuntansi agar siap bersaing di dunia kerja. Pengabdian masyarakat ini fokus pada pelatihan praktis penyusunan laporan keuangan perusahaan dagang menggunakan software Zahir Accounting bagi mahasiswa Universitas Yapis Papua. Tujuan pengabdian adalah meningkatkan keterampilan teknis dan pemahaman mahasiswa dalam penggunaan software tersebut secara mandiri dan efektif. Metode yang digunakan adalah pelatihan tatap muka selama enam pertemuan, dengan pendekatan praktik langsung, studi kasus, serta pendampingan intensif dari dosen. Hasil pengabdian menunjukkan peningkatan signifikan dalam kemampuan mahasiswa, meskipun terdapat kendala teknis dan kesalahan input data yang masih perlu diperbaiki. Pelatihan ini berhasil membangun kepercayaan diri peserta dalam mengoperasikan software akuntansi secara praktis. Rekomendasi diberikan agar pelatihan berkelanjutan didukung fasilitas yang memadai dan pendampingan yang konsisten, sehingga mampu menghasilkan lulusan yang kompeten dan siap menghadapi perkembangan teknologi di dunia kerja.
Faktor-faktor yang Mempengaruhi Akuntabilitas Keuangan Pemerintah Daerah Kota Jayapura Auliyah, Iriana
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.383

Abstract

This study aims to analyze the effect of the competence of government officials, internal control systems, regional financial information systems on financial accountability in Jayapura City. This research was conducted at the Jayapura City Regional Office, with a planned research time from April 2022 to June 2022. This study used primary data collected directly from respondents, namely a closed questionnaire on a Likert scale with five (5) alternative answers. Based on the results of the study showed that the competence of government officials, internal control systems, regional financial information systems partially or simultaneously, affect the financial accountability of Jayapura City.
Pengembangan Jiwa Kewirausahaan Di Era Millenial Sebagai Pembentukan Kapabilitas Kemandirian Berusaha Junaid, Aminah; Auliyah, Iriana; Prasetianingrum, Septyana
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.600

Abstract

Artikel ini membahas pentingnya pengembangan jiwa kewirausahaan di era milenial sebagai bentuk pembentukan kemandirian wirausaha. Dalam konteks ekonomi modern, kewirausahaan memegang peranan penting, terutama bagi generasi muda yang dinamis dan adaptif. Artikel ini mengkaji berbagai metode dan strategi yang dapat digunakan untuk mengembangkan keterampilan kewirausahaan, serta menyoroti pentingnya pendidikan kewirausahaan yang efektif. Sebagai bagian dari studi ini, hasil dari sebuah kegiatan pengabdian masyarakat yang dilakukan oleh tim dari Fakultas Ekonomi dan Bisnis Digital Universitas Megarezky (FEBD UNIMERZ). Kegiatan ini melibatkan penyampaian materi tentang kewirausahaan kepada siswa sekolah menengah, dengan tujuan untuk menanamkan dan mengembangkan jiwa kewirausahaan di kalangan generasi milenial. Kegiatan ini menunjukkan antusiasme siswa dalam belajar tentang kewirausahaan dan berpotensi meningkatkan kesadaran serta motivasi mereka untuk menjadi wirausaha di masa depan. Artikel ini menekankan bahwa melalui pendidikan dan kegiatan praktis, semangat kewirausahaan dapat ditanamkan, sehingga membantu mempersiapkan generasi muda untuk menghadapi tantangan ekonomi masa depan dengan lebih mandiri dan inovatif.
Optimizing Production Cost through Activity-Based Costing Approach as a Strategy to Increase Company Profit Tahir, Arlan; Auliyah, Iriana; Lande, Adriani; Basannang, Siti Mariani
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1959

Abstract

This study aims to conduct a comprehensive mapping of the effectiveness of Activity-Based Costing (ABC) in improving the accuracy of cost determination and company profitability, and to identify the factors that influence its implementation and its contribution to managerial decision-making. This study uses a Systematic Literature Review (SLR) approach to 35 scientific articles published between 2018 and 2025 from accredited databases. The synthesis process was carried out through a thematic analysis of the application context, implementation results, and the mechanisms underlying the relationships among ABC, cost accuracy, and profitability across industry sectors. The results show that ABC consistently improves cost accuracy, operational efficiency, and the quality of managerial decision-making. The success of implementation depends heavily on organizational readiness, information technology support, and human resource capacity. In addition, integrating ABC with digital systems and sustainability reporting further enhances its strategic role in modern cost management. Practically, this research confirms that ABC is worth implementing as a cost management strategy that supports organizational profitability and sustainability. Scientifically, this study strengthens managerial accounting theory by offering an integrative model that explains the mechanism of ABC's effectiveness in the context of digital transformation and modern governance.
Co-Authors Alamsyah Agit Basannang, Siti Mariani Entar Sutisman Entis Sutisna Inayah, Nindyah Lutfi Nur Junaid, Aminah Labo, Irwan Adam Lande, Adriani Muhammad Ridhwansyah Pasolo Noy, Ismail Septyana Prasetianingrum Tahir, Arlan Yaya Sonjaya