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Hendri Mauliansyah
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Jalan Bahagia No.17 C, Dusun Lampoh Lubhouk, Desa Punge Blang Cut, Kecamatan Jaya Baru Kota Banda Aceh, Provinsi Aceh, Indonesia
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Global Research in Economics and Advanced Theory
Published by GABUNGAN RISET EDUKASI DAN EKSPLORASI TEORI
ISSN : -     EISSN : 31233449     DOI : -
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences Other
GREAT (Global Research in Economics and Advanced Theory) (ISSN-E 3123-3449) adalah jurnal internasional yang menggunakan sistem peer review ganda dan terbuka, yang menerima artikel penelitian berkualitas tinggi, asli, dan didukung secara teoritis di bidang ekonomi. Hal ini mencakup, namun tidak terbatas pada, studi di bidang manajemen, akuntansi, akuntansi Islam, keuangan, strategi bisnis, kewirausahaan, dan bidang lain yang terkait dengan pengembangan ekonomi dan bisnis. Jurnal GREAT diterbitkan oleh Gabungan Riset Edukasi dan Eksplorasi Teori. Jurnal ini menerbitkan berbagai karya akademik, termasuk artikel penelitian, makalah konseptual, laporan studi kasus, ulasan, dan pembahasan tentang isu-isu kontemporer dalam ekonomi dan bisnis (lihat Tujuan dan Ruang Lingkup & Etika dan Pelanggaran). Artikel dalam jurnal ini diterbitkan empat kali setahun (empat edisi per tahun), pada bulan Februari, Mei, Agustus, dan November. Manfaat bagi Penulis: Kami juga menyediakan berbagai manfaat bagi penulis, seperti akses gratis ke PDF yang diterbitkan, kebijakan hak cipta akses terbuka, dan visibilitas internasional yang luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 2 No 3 (2025): GREAT Journal" : 5 Documents clear
THE IMPACT OF EMPLOYEE TRAINING ON AUDITOR’S PERCEPTION OF AUDIT RISK Angelina Oktavia Ramadani
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i3.78

Abstract

This study investigates the impact of employee training on auditors’ perceptions of audit risk within Indonesian public accounting firms. Using a quantitative approach, data were collected from 200 auditors through structured surveys, focusing on demographic characteristics, training experiences, and perceptions of audit risk. Descriptive and regression analyses reveal that training significantly influences auditors’ confidence and ability to assess risks. Approximately 75% of respondents who participated in formal training reported enhanced capability in identifying audit risks, underscoring the value of continuous professional development. The results also indicate that training effectiveness is shaped by type, frequency, and organizational support. Practice-based and case-oriented training produced stronger effects than theoretical instruction, while auditors receiving annual training demonstrated a 30% higher improvement in risk perception compared to those trained biennially. Managerial support was further identified as a critical factor in encouraging proactive risk identification. The findings reinforce learning theory, confirming that knowledge and skills gained through training enhance professional judgment and audit quality. Theoretically, this study expands audit literature by demonstrating the importance of training as a determinant of risk perception, while practically it highlights the need for structured, sustainable, and case-based training programs with strong managerial involvement. Despite limitations related to sample scope and quantitative design, the study provides important insights for advancing auditor training policies and strengthening audit quality.
CRISIS OF PROPERTY CREDIT ACCESS IN ACEH: THE ROLE AND CHALLENGES OF BPRS IN SUPPORTING THE HOUSING SECTOR Siti Nurfajri
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i3.79

Abstract

This study examines the crisis of property credit access in Aceh with a specific focus on the role of Bank Perkreditan Rakyat Syariah (BPRS) in supporting the housing sector. Using a mixed-methods approach that integrates quantitative data with qualitative stakeholder perspectives, the research identifies systemic barriers such as limited financial literacy, regulatory restrictions, and insufficient capital, which constrain access to housing finance. Findings indicate that only about 30% of the Acehnese population has access to formal financial services, while the province faces a housing backlog of approximately 150,000 units. BPRS has contributed significantly by financing over 20,000 housing units through Sharia-compliant mechanisms, especially benefitting rural low-income households. However, challenges remain, including competition from conventional banks, rising construction costs, and limited digital infrastructure. Comparative insights from other regions, such as West Java and Malaysia, suggest that integrating fintech and cooperative financing models can enhance operational efficiency and outreach. The novelty of this study lies in its dual emphasis on the socio-cultural embeddedness of Islamic finance in Aceh and the structural reforms required to expand financial inclusion. Policy recommendations highlight the need for regulatory reform, technological adoption, and strengthened community partnerships to transform the housing sector. This research contributes to both academic discourse and practical policymaking by offering strategies for sustainable housing finance in post-disaster and post-conflict contexts.
SHARIA-COMPLIANT MICROFINANCE AND LOCAL ECONOMIC DEVELOPMENT: THE ROLE OF BPRS UNDER ACEH’S SHARIA FINANCIAL INSTITUTION LAW (QANUN LKS) Safprina Humaira
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i3.80

Abstract

This study investigates the role of Sharia-compliant rural banks (BPRS) in fostering inclusive and sustainable economic development in Aceh, Indonesia, under the Sharia Financial Institution Law (Qanun LKS). Employing a mixed-methods design that combines semi-structured interviews with 20 stakeholders, surveys of 100 clients, and regulatory analysis, the research addresses the gap in empirical studies on BPRS within a region governed entirely by Sharia-based financial regulations. Findings indicate that BPRS significantly expand financial inclusion, with 75% of surveyed clients reporting income growth after receiving financing and regions with active BPRS experiencing a 20% decline in poverty rates over five years. The institutions not only provide capital but also strengthen entrepreneurship, job creation, and local resilience, while their profit-sharing model fosters trust and inclusivity, particularly benefiting women entrepreneurs, evidenced by a 30% increase in female-owned businesses. Beyond financial services, BPRS contribute to community empowerment through training and social initiatives, aligning their mission with the maqasid al-shariah and Sustainable Development Goals (SDGs). However, challenges remain in regulatory compliance, governance structures, human resource capacity, and limited digital infrastructure, which restrict outreach and operational efficiency. This study argues that while BPRS have proven transformative in promoting poverty alleviation, gender equity, and inclusive growth, their long-term sustainability depends on strengthening institutional capacity, integrating digital technologies, and forging stronger partnerships with government and community organizations. The case of Aceh illustrates the potential of Sharia-compliant microfinance to serve as a model for ethical and context-sensitive financial development strategies across Indonesia and beyond.
THE INFLUENCE OF CORPORATE GOVERNANCE ON THE QUALITY OF FINANCIAL REPORTING Jauhar Muammar Qadhafie
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i3.81

Abstract

This study examines the influence of corporate governance on the quality of financial reporting, emphasizing the importance of transparency, accountability, and integrity in sustaining stakeholder trust. The research is motivated by the pivotal role of financial statements in investment decision-making and the growing demand for effective governance frameworks, particularly in the aftermath of global crises such as the financial downturns and the COVID-19 pandemic. A quantitative approach was employed, focusing on S&P 500 companies. From this population, a stratified random sample of 150 firms was selected to ensure representation across industries and governance structures. Data were collected through surveys of governance officers and financial reporting managers, supplemented by archival sources including annual reports, financial statements, and governance ratings. Regression and correlation analyses were conducted using SPSS and R to assess the relationship between governance mechanisms and reporting quality. The findings reveal a strong positive correlation between the Corporate Governance Index (CGI) and financial reporting quality (r = 0.68, p < 0.01). Firms with higher governance scores, characterized by board independence and effective audit committees, demonstrated more accurate, transparent, and timely reporting, while also experiencing fewer financial restatements. The practical implications highlight the need for organizations to enhance board evaluations, increase the proportion of independent directors, and strengthen audit committee functions to achieve reliable reporting. Limitations of this study include its focus on U.S.-based companies and reliance on secondary data, suggesting that future research should incorporate cross-country comparisons, cultural perspectives, and emerging technologies such as blockchain and artificial intelligence. Overall, the results underscore that effective corporate governance serves as a cornerstone for high-quality financial reporting, fostering investor confidence, reducing compliance risks, and supporting long-term corporate sustainability.
THE IMPACT OF CORPORATE GOVERNANCE ON AUDIT DELAY IN MANUFACTURING COMPANIES Syifaun Nazla
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i3.82

Abstract

This study investigates the impact of corporate governance on audit delay in manufacturing companies, a sector where operational complexity and regulatory oversight heighten the importance of timely financial reporting. Using a mixed-method design, quantitative regression analysis was conducted on audit delay and governance data from 50 firms in Greater Jakarta, complemented by thematic insights from interviews with managers, internal auditors, and external auditors. The results demonstrate that effective governance mechanisms—particularly board independence, active audit committees, and strong internal control systems—are significantly associated with reduced audit delays, with firms reporting reductions ranging from 20% to 30% compared to peers with weaker governance structures. Ethical governance practices further foster accountability, minimize financial misreporting, and enhance audit efficiency, while ownership concentration and weak communication between auditors and management are linked to longer audit cycles. These findings extend corporate governance literature by addressing the underexplored dimension of audit timeliness, underscoring that governance effectiveness is not only a matter of regulatory compliance but also a strategic determinant of reporting quality, operational efficiency, and investor confidence. The study offers practical implications for practitioners seeking to strengthen governance frameworks, as well as for policymakers designing regulatory standards that incentivize transparency and accountability in the manufacturing industry.

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