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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Daya Saing : Jurnal Ilmu Manajemen Journal on Education International Journal of Public Budgeting, Accounting and Finance JURISMA: Jurnal Riset Bisnis & Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Mantik Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Wahana Pendidikan AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Comparative : Ekonomi Dan Bisnis Indonesian Research Journal on Education Innovative: Journal Of Social Science Research JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Penelitian Pendidikan Indonesia Journal of Humanities Education Management Accounting and Transportation Journal of Business Inflation Management and Accounting
Hasugian, Christnova
Unknown Affiliation
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Transportation Other

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Journal : Jurnal Ilmiah Manajemen Kesatuan

 1 
Factors Influencing Customer Satisfaction in Woven Fabric Business Mediated by Trust Intention and Emotions Simanjuntak, Agus Nakkok; Mei Liana, Tri Melda; Hasugian, Christnova; Simanjuntak , Jenny Mirony; Sitanggang , Grace
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3257

Abstract

This study aims to analyze the effect of total quality management and digital marketing on customer satisfaction with trust intention and emotional response as mediating variables in small woven fabric businesses in an area. This quantitative study used 150 respondents and was processed with SmartPLS 4.0. The results show that digital marketing has a significant effect on customer satisfaction (p = 0.000) and emotional response (p = 0.001), but not significant on trust intention (p = 0.085). Emotional response and total quality management have a significant effect on customer satisfaction (p = 0.000). Quality management also has a significant effect on emotional response (p = 0.045) and trust intention (p = 0.000). Trust intention has a significant effect on emotional response (p = 0.000). In terms of mediation, digital marketing has a significant effect on customer satisfaction through emotional response (p = 0.006), while total quality management has a significant effect through trust intention and emotional response (p = 0.01). These results are expected to be a reference in improving service quality and policy making.
Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud Br Siringoringo, Magdalena Judika; Hasugian, Christnova; Simanjuntak, Sri Ida Royani; Lumbangaol, Manatap Berliana; Simanjuntak, Markus Doddy
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3301

Abstract

Fraud detection remains a major challenge in the auditing field, as fraudulent activities are often concealed and difficult to identify directly. Red flags, or early warning indicators, are commonly used as tools to assist in detecting potential fraud. This study aims to analyze the influence of tenure, education level, experience in detecting fraud, and training in fraud detection on the effectiveness of red flags in identifying fraud. A quantitative approach was employed by distributing questionnaires to 42 auditors from 7 Public Accounting Firms (PAFs) located in Medan City. Data were analyzed using multiple linear regression with the aid of SPSS software. The results show that tenure does not have a significant effect on the effectiveness of red flags. However, education level, experience in detecting fraud, and training in fraud detection each have a positive and significant influence on the effectiveness of red flags in uncovering fraudulent activities. These findings suggest that enhancing auditors' competencies—particularly through education, relevant experience, and training—plays a crucial role in optimizing the use of red flags as early detection tools in fraud examination.
Co-Authors Agnes Agnes Aritonang, Berliana Artono, Rikho Givson Aruan, Hicca Maria Gandi Putri Asmida, Asmida Aurelya Zai, Cindy Tania Banjarnahor, Yesi Inda Suryani Barus, Epi pransiska br Batubara, Wahyudi Bawamenewi, Mei Masrohani Br Saragih, Kristian Armelindo Br. Tobing, Gresi Lusina Butar-butar, Juwita Riama Anzelina Cathrine, Gerry Daeli, Jeven Putra Efrain Sinaga, Roy Alfonso Enjel Sitinjak, Dian Mika Ester Ester Five Zai, Putri Gaol, Feby Yosepha Lumban Gea, Iwan Girsang, Juan Ari Deo Habeahan, Jhon Andre Hamonangan Siallagan Hareva, Yasman Harianja, Adelina Histi Hutabalian, Adelima Hutagalung, Julita Fransiska Hutapea, Haris Hutapea, Veby Elfrida Hutasoit, Naomi Serepina Hutauruk, Rika F Indah Sari Irianto, Tomi Kesia, Tiori Laia, Hosea Liliana, Ola Venina Limbong, Irene Nauli Loi, Melda Citra Batiniah Lumban Batu, Angel Natasya LUMBAN GAOL, MANATAP BERLIANA Lumban Gaol, Vebry Lumbangaol, Manatap Berliana Lumbantoruan, Friskayanti Malango, Sintia Manalu, Dasuster Manalu, Intan Mandasari, Yanita Manurung, Valentina Mendrofa, Tuberta Rosviani Meyken, Meyken Miranda, Elsa Nababan, Celvin Fransiskus Nainggolan, Desi Aminarti Nainggolan, Erni Yuli Sari Nainggolan, Ronauli Nainggolan, Yuni Kafrina Natalia, Novia Nauli Sinaga, Elisabet Sihol Ndruru, Laurensia Konstantia Panggabean, Solomon Slow Panjaitan, Rizky Alexander Pardosi, Ririn Wantika Pasaribu, Debora Enjelina Perangin Angin, Aldian Syahputra Permatasari, Lili Purba, Miranda Grace Yohana Purba, Monika Purba, Natalia Damayanti Purba, Vivi Putri, Lidya Cahya Putri, Synthia Eppata Rajagukguk, Eska H Roselina, Roselina Samosir, Windri Viola Anggriani Saragi, Kurnya Suparto Siagian, Rani Siahaan, Johan Putra Octavian Siallagan, E Hamonangan Siallagan, E. Hamonangan Sianipar, Gloria J M Sianturi, Eva Marlina Sigalingging, Gracella Sihaloho, Esra Sparia Sihaloho, Maria Sihombing, Juita Sihombing, Mariauli Sihotang, Dian Putri Sihotang, Iwan Saputra Sijabat, Adeline Ruth Silaen, Rut Agelita Yolanda Silalahi, Elly Dayanti Silalahi, Ignatius Valdo Silitonga, Cristin Erni Juliani Silitonga, Jesica KD Silitonga, Pirhot Christoper Simamomora, Febri Dayani Simamora, Depi Hardiati Simangunsong, James Simanjuntak , Jenny Mirony Simanjuntak, Agus Nakkok Simanjuntak, Christin Grace Simanjuntak, Evelyn Angelia SIMANJUNTAK, MARKUS DODDY Simanjuntak, Sri Damai Simanjuntak, Sri Ida Royani Simanullang, Hotnida Ronauli Simbolon, Wulan Simorangkir, Tevril Kerin Sinaga, Angel Febriyanti Sinaga, Averia Sinaga, Ester Novianti Sinaga, Natalia Sinaga, Stefie Fiorella Sinulingga, Yosi Delmy Ocha br Sinurat, Erna Anjelina Sinurat, Mangasa Sipahutar, Cinta Sipayung, Rizki Christian Sirait, Ezra Theresia I. S. Siregar, Triana Irawati Sitanggang , Grace Sitinjak, Santa Fransiska Sitohang, Rut Sahanaya Sitompul, Elisabeth Magdalena Sitompul, Ibrani Natasya Sitorus, Rosmawanti Sitorus, Tessalonika Bertuah Situmorang, Loisa Sormin, Restu Sunday Ade Sitorus Susana, Lusi Syeba Rajagukguk, Rahel Rut Tambunan, Tonggina Tampubolon, Helena Ronauli Tanjung, Ribka Chritiani Tanjung, Tiodora Tarigan, Almaura Andinna Br. Taringan, Rosani Telaumbanua, Tri Ananda Tesalonika, May Tobing, Ernida Lumban Tobing, Ferdinan Lumban Tobing, Khesia Arista Br Togatorop, Regina Tumanggor, Reisa Cotessa Br Turnip, Era Framita Waruwu, Rifan Putra Berkat Winda Anastasya Butar Butar Zebua, Rut Denada Zega, Helga Eliana Nitaya Zendrato, Nosta Junita Sari