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All Journal Jurnal Ilmu Ekonomi dan Bisnis Islam Ascendia: Journal of Economic and Business Advancement
Anggun Suryani Hasmal
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Peran Audit Internal dalam Meningkatkan Keandalan Pengelolaan Aset Tetap melalui Efektivitas Pengendalian Internal pada Entitas Bisnis Anggun Suryani Hasmal; Atika Syahra; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/n9qpqf46

Abstract

This study aims to analyze the role of internal audit in enhancing the reliability of fixed asset management through the effectiveness of internal control within business entities. Fixed assets hold strategic value and directly influence operational sustainability, thereby requiring accurate systems of supervision, record-keeping, and reporting. Various studies indicate that weaknesses in documentation, physical oversight, and inconsistent procedural implementation often become sources of unreliable asset information. Through a comprehensive literature review, this research identifies that internal audit plays a significant role in assessing and strengthening the effectiveness of internal control by conducting compliance testing, asset verification, and identifying risks in asset recording. The reviewed literature demonstrates a mutually reinforcing relationship between internal audit and internal control, in which effective controls support audit quality, while internal audit ensures that control procedures are consistently implemented. Moreover, internal audit provides operational recommendations that enhance the accuracy, security, and accountability of fixed asset management. This study affirms that internal audit is a crucial element of corporate governance, contributing directly to the reliability of financial reporting and the long-term effectiveness of asset management.
Poverty, Unemployment, Human Development, and Regional Economic Growth in South Sulawesi: Panel Evidence from an Islamic Economics Perspective Muh Arafah; Anggun Suryani Hasmal; Azizi Abu Bakar; Nur Aliyah Rahma Saleh; Karina Kamista
Jurnal Ilmu Ekonomi dan Bisnis Islam Vol 8 No 1 (2026)
Publisher : Program Studi Ekonomi Syariah, FEBI UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jiebi.v8i1.434.14-31

Abstract

Regional economic growth does not always lead to poverty reduction, labor absorption, or equitable welfare improvement. This study examines the relationship between poverty, the open unemployment rate, the Human Development Index (HDI), and regional economic growth across twenty-four regencies/municipalities in South Sulawesi during 2021–2025. Using balanced panel data, the study applies panel regression analysis, with the Common Effect Model selected through model specification tests. Because diagnostic tests indicate heteroskedasticity and first-order autocorrelation, the final estimation employs White period standard errors with cross-section clustering. The results show that poverty has a negative but statistically insignificant relationship with regional economic growth, while the open unemployment rate and HDI are also statistically insignificant. These findings suggest that short-term regional growth in South Sulawesi is not sufficiently explained by poverty, unemployment, and human development indicators alone, but may beinfluenced by broader structural factors, including sectoral composition, investment, public expenditure, infrastructure, and local recovery capacity. From an Islamic economics perspective, this study highlights the need to orient regional development beyond output expansion toward distributive justice, poverty reduction, productive employment, and welfare-based growth.
Co-Authors Atika Syahra Azizi Abu Bakar Karina Kamista masyhuri masyhuri Muh Arafah Nur Aliyah Rahma Saleh