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Peran Keberadaan PT Batujaya Bersama Sejatera dalam Meningkatkan Ekonomi Sosial Masyarakat di Desa Walandano Kecamatan Balaesang Tanjung
Leni Afriani
; Ayu Andira
; Muh Taufik Tiaki
Jurnal Ekonomi dan Keuangan Islam
Vol 4
, No 2
(2026)
This research aims to analyze the role and impact of PT Batujaya Bersama Sejahtera (PT BBS) on the socio-economic conditions of the community in Walandano Village, Balaesang Tanjung District. The background of this study is driven by the massive expansion of the mining industry in Central Sulawesi, which triggers a structural shift from traditional agriculture to an industrial economy. This study employs a qualitative method with data collection techniques including in-depth interviews, observat...
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The Effectiveness of SPMI in Improving Academic and Non-Academic Performance at Private Universities in Medan City
Rahmad Dani
; Ayu Andira
; Mardiah Hasanah Nasution
; Zakia Fadila
International Journal of Economics, Management and Accounting
Vol 2
, No 3
(2025)
Private Universities (PTS) in Medan City face major challenges in improving academic and non-academic quality sustainably. This study aims to evaluate the effectiveness of the Internal Quality Assurance System (SPMI) in supporting the improvement of the performance of both aspects. Using an associative quantitative approach, data were collected through questionnaires from 75 respondents consisting of leaders, lecturers and quality assurance staff at 15 selected PTS in Medan. The analysis was con...
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The Influence of the Implementation of International Financial Accounting Standards (IFRS) and Audit Quality
Rahmad Dani
; Mardiah Hasanah Nasution
; Ayu Andira
International Journal of Economics, Management and Accounting
Vol 1
, No 4
(2024)
This research was conducted with the aim of analyzing the consequences of implementing IFRS and audit quality on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. The research method used is a quantitative approach with logistic regression. The research results show that separately, the implementation of IFRS and audit quality have a significant influence on the quality of financial reports in technology sector companies listed on the...
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