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All Journal Ilomata International Journal of Tax and Accounting AHKAM : Jurnal Hukum Islam dan Humaniora
Sosilawati, Maya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report Quality in Central Kalimantan's Religious Courts Sosilawati, Maya; Kadir, Kadir; Sarwani, Sarwani
Ilomata International Journal of Tax and Accounting Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i3.1835

Abstract

This study aims to analyze the influence of internal control systems, quality of human resources, utilization of information technology, and implementation of accrual-based government accounting standards on the quality of financial reports of Religious Courts throughout Central Kalimantan. The findings indicate that the Internal Control System is the most dominant factor (coefficient 0.327) in influencing the Quality of Financial Reports of Religious Courts throughout Central Kalimantan, followed by the Implementation of Accrual-Based Government Accounting Standards (coefficient 0.264), Quality of Human Resources (coefficient 0.251), and Utilization of Information Technology (coefficient 0.236). The adjusted R-squared value of 0.782 indicates that 78.2% of the variation in financial report quality can be explained by these factors, affirming the model's explanatory power. The mean values of the variables indicate that all aspects, including Financial Report Quality, Internal Control System, Human Resource Quality, Utilization of Information Technology, and Implementation of Accrual-Based Government Accounting Standards, have been implemented well.
Isbat Nikah terhadap Perkawinan di Bawah Umur Pasca Berlakunya Undang-Undang Nomor 16 Tahun 2019: Kajian Sosiologi Hukum atas Pengabulan Permohonan Pengesahan Nikah Nafari, Ahmad; Sosilawati, Maya; Aini, Muhammad
AHKAM Vol 5 No 3 (2026): AHKAM: Jurnal Hukum Islam dan Humaniora
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i3.10837

Abstract

The change in the minimum age of marriage through Law Number 16 of 2019 is a state effort to prevent child marriage and ensure the protection of children’s rights. However, the practice of marriages below the minimum age limit is still found in society and is subsequently submitted through marriage validation applications to the Religious Courts. This study aims to analyze the regulation of the minimum age of marriage in Indonesian positive law, identify the social factors that cause underage marriage, and examine the granting of marriage validation for such marriages from the perspective of sociology of law. This study uses a normative legal method with statutory, conceptual, and sociology of law approaches. Data were obtained through library research on relevant laws and regulations, books, and scholarly journals. The results of the study show that although underage marriage contradicts the provisions of positive law, judges in several cases still grant marriage validation applications by considering aspects of utility, protection for women and children, and the social realities of society. From the perspective of sociology of law, the granting of marriage validation reflects the adaptation of state law to the law living in society (living law). The conclusion of the study affirms that granting marriage validation for underage marriage is an effort to realize substantive justice without disregarding the objective of legal protection mandated by law. The implications of this study provide theoretical contributions to the development of the sociology of Islamic family law, as well as practical implications for the Religious Courts and policymakers in resolving the legal consequences of underage marriage.
Co-Authors Kadir Kadir Muhammad Aini Nafari, Ahmad Sarwani Sarwani, Sarwani