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Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta Ilham Saputra; Siti Mariam; Nisya Z Nurwulan Sari; Salwa Febriyanti; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3535

Abstract

This study aims to examine the influence of competence and work experience of internal auditors on audit quality. Internal auditors play a crucial role in maintaining audit quality and internal controls within organizations. The study adopts a qualitative approach by analyzing articles from Sinta-indexed journals. The findings indicate that auditors with higher competence tend to produce better audit quality. It is explained that competence affects audit quality. However, work experience and ethics have no significant effect on audit quality.In conclusion, organizations should focus on developing the competence of internal auditors to enhance audit quality. By improving the competence of internal auditors, organizations can obtain more accurate and reliable audits.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETENSI KARYAWAN PADA KANTOR CABANG BANK CENTRAL ASIA Surya Hardi Lukita; Ahmad Hidayat Sutawijaya; Siti Mariam; Abdul Haeba Ramli
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1477

Abstract

In this era of globalization and intense competition in the business world, retaining qualified and potential employees is an important challenge for many companies, especially banks. However, a high employee turnover rate is one of the main problems that companies often face. BCA as one of the banks that is able to maintain employee retention well, therefore, analyzing factors such as Job Satisfaction, Compensation, Company Culture and Career Development Opportunities which are thought to influence Employee Retention at BCA bank branch offices is important. The research approach used in this research is quantitative research using SPSS software. The population in this study were employees at BCA bank branch offices with the criteria of having permanent employee status, working for more than or equal to three years and domiciled at BCA bank branch offices in JABODETABEK. Determining respondents used a non-probability sampling method with a total of 130 respondents. The results of this research showed that the variables Job Satisfaction, Compensation, Company Culture and Career Development Opportunities simultaneously had a positive effect on Employee Retention at BCA bank branch offices in JABODETABEK. Then it was also found that the results of this research partially showed that Job Satisfaction and Company Culture did not have a positive effect on Employee Retention at BCA bank branch offices in JABODETABEK. Compensation and Career Development Opportunities have a positive effect on Employee Retention at BCA bank branch offices in JABODETABEK.
Effectiveness of Implementation of Tax Consultant Licensing Services Through the Application of the Tax Consultant Information System (Sikop) at the Center for Financial Profession Development Secretariat General of the Ministry of Finance Tikno Suhendro; Agung Edi Rustanto; Yahya Rachmana Hidayat; Siti Mariam
Journal of Law, Politic and Humanities Vol. 5 No. 1 (2024): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i1.672

Abstract

The aim of this research is to analyze the implementation of Tax Consultant Licensing Services through the Tax Consultant Information System Application (SIKOP) at the Financial Professional Development Center of the Secretariat General of the Ministry of Finance, by presenting a case study of the use of the SIKOP application. E-Government, whose aim is to provide the best service to the public in a transparent, effective and efficient manner, turns out that in its implementation it is still faced with various challenges which result in the ineffectiveness of e-government itself. The research uses qualitative methods by analyzing data through interviews, observation and documentation studies. This approach enables an in-depth understanding of the implementation of SIKOP and the e-Government challenges faced in the Ministry of Finance. The research results show a significant increase in the accessibility of licensing services and the acceleration of the licensing process since the adoption of SIKOP. However, the study also identified several shortcomings, including confusion regarding procedures, lack of personal interaction, and inadequate solutions. Therefore, improvements are needed in these aspects to ensure that tax consultant licensing services are in accordance with the desired public service principles. Managerial implications and suggestions for further research are also discussed to improve the quality and effectiveness of SIKOP as a tax consultant licensing service platform.
Competence of Quality Teachers in Improving the Quality of Education in the Digital Era Siti Mariam; Asep Supriyadi; Asyrul Muharom; M. Nawal Hotami
Kasyafa: Jurnal Pendidikan Agama Islam Vol. 2 No. 2 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/kasyafa.v2i2.83

Abstract

Teacher competence is a key factor in creating an effective, efficient, and meaningful learning process. A high quality teacher is not only proficient in mastering subject matter, but a professional teacher must also possess strong pedagogical, professional, personal, and social competencies. The purpose of this paper is to describe the characteristics of a quality teacher and the role of teacher in facing challenges in the digital era. The method used in this paper is a literature study with a descriptive qualitive approach. The results of the study indicate that a quality teacher is able to adaot to technology, build good communication with students and the surrounding school communit, and continuously develop themselves through ongoing training and education.
Pembinaan dan Upaya Meningkatkan Kreativitas Ekonomi Masyarakat serta Sertifikasi Halal di Desa Penebal Irawan Fahrudin Mz; M.Ashsubli; Mashuri Mashuri; Imam Rohadi; Muhammad Yusuf; Kristin Lecintiva Agustina; Siti Mariam; Febriyenti Maulydya; Muhammad Israf Setiawan; Asri Yullasnyah; Soma Gustianda
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 1 No. 4 (2024): Oktober: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v1i4.728

Abstract

With PKM, this is a place to utilize existing knowledge. various innovation and creativity efforts as well as the thoughts of the lecturers can make the local community more creative too. As well as how halal certification is carried out and there are several issues that need more attention, including:1. Lack of community skills in creativity,2. Lack of public awareness of the importance of innovation in maintaining economy, 3.. Lack of knowledge regarding how to carry out appropriate innovation with the surrounding economic conditions, as well as the problem of understanding halal certification
The Effect of Work Motivation and Job Satisfaction Through Employee Engagement on Employee Performance Nurhidayat, Wahid Ahmad; Siti Mariam
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1505

Abstract

This study aims to determine the relationship between Work Motivation and Job Satisfaction on Employee Performance at Bank XYZ mediated by Employee Engagement. The research method used is quantitative with descriptive design, respondents were selected through purposive sampling. Data were collected using Google Form and analyzed using SEM PLS. The results showed that Work Motivation has a positive and significant effect on Employee Engagement and Employee Performance. Then Job Satisfaction is proven to have a positive effect on Employee Engagement and Employee Performance. In addition, there are results of the mediation hypothesis, namely mediating Employee Engagement, Work Motivation and Job Satisfaction on Employee Performance. This study supports all the hypotheses proposed and is consistent with previous studies, emphasizing the importance of Work Motivation, Job Satisfaction and Employee Engagement in influencing Employee Performance both directly and through mediation. The managerial implications of these findings include the need to focus on improving Employee Work Motivation at Bank XYZ must be given more attention and improved so that Employee Engagement can be even better in the future. Research limitations include covering samples that are limited to the West Jakarta area and do not group employee income. Further research is suggested to expand the scope of the sample and can add other variables that are relevant to the novelty of the research
Pengaruh Lingkungan Kerja, Motivasi Kerja dan Kepuasan Kerja: Studi Pada Guru SMP Negeri 3 Tangerang Selatan Siti Mariam; Hari Subagio
Jurnal Manajemen Bisnis Era Digital Vol. 2 No. 3 (2025): Agustus : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v2i3.782

Abstract

This study aims to examine the impact of work environment (X1), work motivation (X2), and job satisfaction (X3) on teacher performance (Y) at SMP Negeri 3 in South Tangerang City. The study employs a quantitative approach with a survey method, and data were collected through the distribution of questionnaires to 40 teachers. The analysis technique used is multiple linear regression with the assistance of SPSS software version 27 to test the impact of independent variables on the dependent variable. The results indicate that the work environment significantly affects teacher performance, with a regression coefficient of 0.534, meaning that the better the work environment, the higher the teacher's performance. Meanwhile, work motivation (X2) does not have a significant effect on teacher performance, with a low coefficient of 0.184, suggesting that motivation is not the main factor influencing teacher performance at SMP Negeri 3 in South Tangerang City. In contrast, job satisfaction (X3) has a positive and significant impact on teacher performance, with a coefficient of 0.559, indicating that higher job satisfaction leads to better performance. The regression equation obtained is Y = -12.759 + 0.534 X1 + 0.184 X2 + 0.559 X3, which reflects the influence of each factor on teacher performance. Based on these results, it can be concluded that the work environment and job satisfaction are important factors in improving teacher performance, while work motivation does not have a significant impact. Therefore, the school administration should focus more on improving the work environment and enhancing teacher job satisfaction to encourage better performance. This study provides recommendations for school managers to address these two factors in efforts to improve teacher performance.
Pengaruh Citra Merek, Kualitas Produk, Nilai Emosional Dengan Kampanye Boikot Sebagai Variabel Moderasi Terhadap Keputusan Pembelian Marisa Zahra; Samudro Seto; Siti Mariam; Abdul Haeba Ramli
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3776

Abstract

Tujuan penelitian ini menganalisis pengaruh kualitas produk, citra merek dan nilai emosional terhadap keputusan pembelian dengan kampanye boikot sebagai variabel moderasi. Teknik pengambilan sampel menggunakan non-probability sampling yakni purposive sampling. Pengumpulan data dengan menyebarkan kuesioner ke 120 responden di Jakarta Barat dan Jakarta Selatan, berusia 17-30 tahun. Pernah membeli dan mengkonsumsi produk Nescafe, mengetahui atau pernah melakukan kegiatan pemboikotan produk yang terafiliasi dengan Israel. Kemudian dianalisis dengan menggunakan Partial Least Square-moderating dengan software SmartPLS. Hasil penelitian menunjukkan bahwa citra merek dan nilai emosional dapat berpengaruh secara signifikan terhadap keputusan pembelian, sedangkan kualitas produk tidak berpengaruh secara signifikan terhadap keputusan pembelian. Selanjutnya menunjukan bahwa kampanye boikot tidak dapat memoderasi pengaruh kualitas produk, citra merek, dan nilai emsional terhadap keputusan pembelian. Kesimpulan pada penelitian ini menunjukkan bahwa faktor persepsi positif konsumen terhadap merek dan keterikatan emosional yang kuat mendorong mereka untuk tetap melakukan pembelian, bahkan dalam situasi yang dapat menimbulkan kontroversi seperti kampanye boikot.