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All Journal Jurnal Ilmiah Akuntansi Kesatuan Paradoks : Jurnal Ilmu Ekonomi
Amin, Andi Nursyamsi
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Economics, Econometrics & Finance Social Sciences

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Strong Control Environment the Main Pillar of Internal Audit in State-Owned Enterprises Natsir, Sukriah; Arif, Muhammad Ridwan; Arsyad, Muhammad; Amin, Andi Nursyamsi; Azzahrah, Fathiah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3790

Abstract

The control environment is a fundamental component of a company’s internal control system, comprising standards, processes, and organizational structures that guide the implementation of internal controls. This study aims to examine the factors influencing the implementation of the control environment and evaluate its stability in state-owned enterprises (SOEs) within the industrial and service sectors. An exploratory research design with multiple case studies was employed to gain in-depth insights. The findings indicate that SOE management has established a control environment; however, inconsistencies persist across business segments. In particular, the risk management dimension in some cases requires further development, as no dedicated Chief Risk Officer (CRO) exists, and internal audit and risk management functions are not yet optimal, reducing overall effectiveness. Nevertheless, positive practices are evident, including well-structured control organizations, strong commitment to competence, enforcement of accountability, productive roles of top management, and adherence to integrity and ethical standards. The study concludes that while the control environment is implemented, strengthening risk management and internal audit functions is essential to enhance the effectiveness and sustainability of internal controls in SOEs.
Dinamika Defisit Perdagangan Indonesia di Era MEA: Sebuah Evaluasi Kritis Perpektif Ekonomi Islam Dinhi, Zoel Dirga; Utomo, Yuana Tri; Basyariah, Nuhbatul; Nurlaela, Nunung; Astuti, Meti; Bravely, Irvan; Hatta, Harmiati; Amin, Andi Nursyamsi
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2310

Abstract

Integrasi ekonomi melalui Masyarakat Ekonomi ASEAN (MEA) bertujuan untuk menciptakan pasar tunggal yang dinamis; namun bagi Indonesia, integrasi ini juga menghadirkan tantangan signifikan terhadap neraca perdagangan. Penelitian ini bertujuan untuk menganalisis pengaruh MEA terhadap kinerja perdagangan luar negeri Indonesia serta mengevaluasinya dari perspektif ekonomi Islam. Dengan menggunakan pendekatan kualitatif deskriptif melalui metode studi literatur, penelitian ini mengkaji data perdagangan dan dokumen kebijakan yang relevan sejak implementasi MEA. Hasil penelitian menunjukkan bahwa pasca-pemberlakuan MEA, Indonesia cenderung mengalami peningkatan ketergantungan pada impor dibandingkan dengan ekspansi ekspor di kawasan regional. Dari perspektif ekonomi Islam, fenomena ini mencerminkan bahwa prinsip kemandirian ekonomi (‘izzah al-iqtishad) dan pencapaian maslahah bagi produsen domestik belum sepenuhnya terwujud. Secara ideal, perdagangan internasional dalam Islam seharusnya memperkuat posisi tawar umat dan menghindarkan terjadinya eksploitasi pasar. Penelitian ini menyimpulkan bahwa diperlukan reorientasi kebijakan perdagangan yang berlandaskan pada penguatan industri domestik agar integrasi ekonomi regional tidak sekadar menempatkan Indonesia sebagai pasar, tetapi sebagai pelaku yang dominan dan mandiri secara ekonomi.
Co-Authors Astuti, Meti Azzahrah, Fathiah Basyariah, Nuhbatul Dinhi, Zoel Dirga Hatta, Harmiati Irvan Bravely Muhammad Arsyad Muhammad Ridwan Arif Natsir, Sukriah Nurlaela, Nunung Yuana Tri Utomo