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Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable I Made Purba Astakoni; Ida Bagus Swaputra; Ni Made Satya Utami; Yenny Verawati
Journal of Social Science Vol. 1 No. 3 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.385 KB) | DOI: 10.46799/jss.v1i3.29

Abstract

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.
Pengaruh Komitmen Organisasi, Lingkungan Kerja, Dan Kompensasi Terhadap Kinerja Karyawan (LPD) Pakraman Pedungan Utami, Ni Made Satya; Saraswati, Ni Putu Ayu Sintya; Putri, Ni Ketut Devi Antari
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 3 No. 1 (2024): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v3i1.1575

Abstract

Good performance is needed by every company to achieve the goals that have been set. The study aims to determine the effect of organizational commitment, work environment, and compensation on employee performance at LPD Pakraman Pedungan. Research population of all employees of LPD Pakraman Pedungan as many as 32 employees. The technique of collecting research samples is saturated sampling. Data were collected through a questionnaire with a Likert scale of 1-5. The data analysis technique used is multiple linear regression analysis. The results of research organizational commitment (X1), work environment (X2), and compensation (X3) have a positive effect on employee performance LPD Pakraman Pedungan. Hypothesis testing results: H1: organizational commitment has a positive and significant effect on employee performance (significance value 0.013 < 0.05). H2: the work environment positively and significantly affects employee performance (significance value 0.008 < 0.05). H3: compensation positively and significantly affects employee performance (significance value 0.032 < 0.05).
PENGARUH MOTIVASI, EFIKASI DIRI DAN DISIPLIN KERJA TERHADAP KINERJA GURU PADA SMP NEGERI 7 DENPASAR Ni Made Satya Utami; Ni Putu Ayu Sintya Saraswati; Ni Kadek Ayu Martini
VALUES Vol. 5 No. 2 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

Maximizing human resources is the main focus in institutions generally in improving teacher performance. Teacher performance is influenced by many factors such as motivation, self-efficacy and work discipline. This research aims to determine the influence of work motivation, self-efficacy and work discipline on teacher performance. The location of this research is at SMP Negeri 7 Denpasar. The population used teachers at SMP Negeri 7 Denpasar and a sample of 50 teachers. Data analysis techniques use Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Multiple Correlation Test, Determination Coefficient, F Test and t Test. From the research results, it was found that work motivation had a positive and significant effect on teacher performance, self-efficacy had a positive and significant effect on teacher performance, and work discipline had a positive and significant effect on teacher performance. Suggestions that can be given by researchers are that teachers at SMP Negeri 7 Denpasar should always increase their motivation to achieve the vision and mission of the SMP Negeri 7 Denpasar institution, provide training to teachers to increase teachers' self-confidence in teaching students, give strict sanctions to teachers who make mistakes, provide motivation to teachers so that later teachers can achieve the targets that have been set.
PENINGKATAN KAPASITAS KUALITAS DAN PEMBERDAYAAN SUMBER DAYA MANUSIA DI DESA JATILUWIH Utami, Ni Made Satya; Bhegawati, Desak Ayu Sriary; Skolastika, I Made Perdana
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.104

Abstract

Jatiluwih, recognized as a UNESCO World Cultural Heritage site in 2012, attracts significant tourist attention. Despite its burgeoning development, the village faces challenges due to a lack of adequately trained human resources. Predominantly, educational attainment in the village is restricted to the secondary level, which limits management knowledge and skills among the residents. The Participatory Rural Appraisal (PRA) method, which involves engaging community groups in the examination of rural conditions, has been employed to address these challenges. This approach seeks to empower non-productive groups to enhance the overall capacity, knowledge, skills, and well-being of Jatiluwih's community, thereby fostering sustainable human resource development and improved socio-economic conditions.
PENGARUH KEPEMIMPINAN, MOTIVASI DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA ZAHRA SPA NUSA DUA Ni Made Satya Utami; Putu Ayu Sintya Saraswati; Ni Luh Purnama Dewi
VALUES Vol. 5 No. 3 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

Good employee performance is a step towards achieving organizational goals, so efforts need to be made to improve employee performance. This research aims to determine the influence of leadership, motivation and organizational culture on employee performance. This research was conducted at Zahra Spa Nusa Dua. The sample in this study was 41 people who were employees of Zahra Spa Nusa Dua. The sampling method in this research is the saturated sampling method or census method. Data collection was carried out through observation, documentation, interviews and questionnaires. The data analysis technique used in this research is linear regression analysis using the SPSS version 26 program. Based on the results of the analysis, this research shows that leadership has a positive and significant effect on employee performance at Zahra Spa Nusa Dua. Motivation has a positive and significant effect on employee performance at Zahra Spa Nusa Dua. Organizational culture has a positive and significant effect on employee performance at Zahra Spa Nusa Dua.
Pengaruh Keterampilan Kerja, Disiplin Kerja Dan Karakteristik Individu Terhadap Kinerja Karyawan UMKM Dressbali Konveksi Ni Made Satya Utami; juliani, elisabeth; Ary Wira Andika
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 1 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i1.129

Abstract

erja karyawan, diantaranya masalah keterampilan kerja, disiplin kerja dan karakteristik individu. Begitu juga pada karyawan UMKM Dressbali Konveksi, keterampilan kerja, disiplin kerja dan karakteristik individu merupakan salah satu faktor yang dapat mempengaruhi kinerja karyawan. Adanya perhatian dan temuan mengenai permasalahan keterampilan kerja, disiplin kerja dan karakteristik individu dalam upaya untuk memperbaiki dan meningkatkan kinerja karyawan. Populasi dalam penelitian ini sebanyak 31 orang. Teknik sampel yang digunakan adalah metode sampling jenuh sehingga seluruh populasi dalam penelitian ini digunakan sebagai sampel sebesar 31 orang responden. Analisis data pada penelitian ini menggunakan Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa Keterampilan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada UMKM Dressbali Konveksi. Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada UMKM Dressbali Konveksi. Karakteristik individu berpengaruh positif dan signifikan terhadap kinerja karyawan pada UMKM Dressbali Konveksi.
PELATIHAN PENGELOLAAN DAN PENCATATAN KAS KECIL DENGAN MENGGUNAKAN MICROSOFT EXCEL BERBASIS BAHASA INGGRIS Utami, Ni Made Satya; Irwandika, Gede; Kartiningsih, Ni Luh Ratih
Jurnal Abdi Citra Vol. 2 No. 1 (2025): Jurnal Abdi Citra Volume 2 Nomor 1 Februari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v2i1.212

Abstract

Cargo company CV. Intan Sanggraha Int'l is one of the MSMEs that serve the delivery of goods on a large scale with various delivery lines. Shipping destinations can be in the country or abroad. The COVID-19 pandemic has made the domestic and international delivery process tighter because the government is aware of the virus carried in the goods sent, so Cargo has experienced fewer sales than before. Problems that exist CV. Intan Sanggraha Int'l has not optimized the management and recording of technology-based petty cash. This community service activity aims to help CV—Intan Sanggraha Int'l by conducting training and mentoring in business management. The solution of this work program is to manage and record petty cash using Microsoft Excel software to make the recording process more efficient. This work Program is expected to benefit the community, especially companies affected by the COVID-19 pandemic, and increase company productivity.
Absorption Capacity, Innovative Culture, and Organizational Innovation, Role of Catur Purusa Artha Culture as Moderating Utami, Ni Made Satya; Verawati, Yenny; Irwandika, Gede
Jurnal Manajemen Bisnis Vol. 16 No. 1 (2025): March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

Research aims: This research aimed to investigate the relationship between absorptive capacity (ACap) and innovative culture (ICul) in an organization. Additionally, the impact of ICul on innovation and the mediating function of the variable were analyzed. In this context, Catur Purusa Artha (CPA) culture served as a moderating varaible in assimilating organizational innovation (OIn).Design/Methodology/Approach: A quantitative design was applied, and data were collected using a questionnaire distributed to 350 Small and medium enterprises (SMEs) units. Subsequently, the collected data were investigated using the Smart PLS3 application.Research findings: The results showed that ACap did not affect OIn. ACap had a positive and substantial impact on ICul, which was influenced by OIn. Therefore, ICul functioned as a mediating variable in the relationship between ACap and OIn. CPA was reported to moderate the relationship between ACap and OIn.Theoretical Contribution/Originality: The literacy could be used as a management practice developed in the business actors of Bali Province. In this context, the role of local culture was important in running a business.Practitioners/Policy Implications: This research could be used in an organization for social, economic, cultural, and business development. The observation data and the conclusion were used as a reference.Research Limitations/Implications: SMEs managers in Bali Province were used as samples since some organizations did not implement the local CPA culture. Furthermore, a national organizational culture could be applied to various sectors.
PENGARUH REWARD, PUNISHMENT DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PT. HONDA COKROAMINOTO SARI MOTOR DENPASAR Utami, Ni Made Satya; Wirayuda, I Kadek Agus; Saraswati, Ni Putu Ayu Sintya
Jurnal Nusa Manajemen Vol. 1 No. 2 (2024): Jurnal Nusa Manajemen Volume 1 Nomor 2 Juli Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v1i2.88

Abstract

Maximizing human resources is the main focus of the company in improving employee performance. The purpose of the study is to determine the effect of reward, Punishment, and organizational culture on employee performance. Population and sample of 89 employees. Data analysis techniques using validity test, reliability test, classical assumption test, multiple linear regression analysis, multiple correlation test, coefficient of determination, and T-test. The results obtained reward, Punishment, and organizational culture have a positive and significant effect on the performance of employees of PT. Honda Cokroaminoto Sari Motor Denpasar. The conclusion of the study Adjust R Square of 0.775 means that the independent variables are reward, punishment, and organizational culture of 77.5 percent, and 22.5 percent is explained by other variables outside the model. Suggestions for future research add transformational leadership variables or other variables that can affect employee performance.
PENGARUH BUDAYA ORGANISASI, DISIPLIN KERJA DAN ETOS KERJA TERHADAP KINERJA KARYAWAN PADA BPR PARASARI SIBANGKAJA Ni Made Satya Utami; Anak Agung Putu Agung; Ni Putu Intan Apriliya Dewi
EMAS Vol. 5 No. 6 (2024): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

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Abstract

Kinerja karyawan didefinisikan sebagai perilaku dari individu dalam suatu organisasi baik secara kualitatif maupun secara kuantitatif, sesuai dengan kewenangan, tugas dan tanggung jawab organisasi terhadap pekerjaan yang ditugaskan untuk menghindari tindakan yang dapat merusak organisasi. Kinerja merupakan bagian yang sangat penting dan menarik karena terbukti sangat penting manfaatnya, suatu lembaga menginginkan karyawan untuk bekerja sungguh- sungguh sesuai dengan kemampuan yang dimiliki untuk mencapai hasil kerja yang baik, Kinerja yang baik dari seluruh karyawan membuat tujuan yang ditentukan mampu untuk dicapai Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh budaya organisasi, disiplin kerja dan etos kerja terhadap kinerja karyawan pada BPR Parasari Sibangkaja. Populasi penelitian adalah seluruh karyawan BPR Parasari Sibangkaja. Sampel dalam penelitian ini berjumlah 40 orang, dengan teknik pengambilan sampel yaitu teknik sensus. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi, studi dokumentasi, wawancara, dan kuesioner. Hasil penelitian ini menunjukan bahwa budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan pada BPR Parasari Sibangkaja, disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada BPR Parasari Sibangkaja dan etos kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada BPR Parasari Sibangkaja