Articles
<![CDATA[The Role of Auditing in Financial Risk Mitigation Amid Global Economic Disruption ]]>
<![CDATA[Dailibas, Dailibas]]>;
<![CDATA[Mutaufiq, Ali]]>;
<![CDATA[Chaerudin, Chaerudin]]>;
<![CDATA[Nasution, R.]]>;
<![CDATA[Harahap, Muhammad Nasim]]>
<![CDATA[ International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024) ]]>
Publisher : <![CDATA[Universitas Dharma Wacana ]]>
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DOI: 10.29099/ijair.v8i1.1.1190
<![CDATA[This research aims to explore the role of audit in managing financial risk amidst the complexity of global economic dynamics. By explaining in detail the contribution of audits in helping entities identify, manage and mitigate financial risks. This research uses qualitative research methods, focusing on the role of audit in managing financial risk amidst global economic dynamics. Through interviews with 20 respondents, including auditors and financial practitioners, analysis of financial reports, and literature studies, the research gained in-depth understanding. Interpretive methods are used to analyze the data, providing a theoretical and practical basis in explaining the contribution of audits to financial risk mitigation. The research results confirm that auditors do not only limit themselves to examining financial reports, but are actively involved in helping entities identify and manage financial risks. These findings provide a strong foundation for entities to face global economic uncertainty and ensure the reliability of financial information. Audits are identified as a key element in enterprise risk management. Auditors not only apply audit theory conceptually but also create practical guidelines for achieving successful operational risk management. In addition, the evolution of audit theory along with changes in the global economy shows the practical relevance of audit theory in responding to changing economic dynamics.]]>
<![CDATA[Influence of Audit Technology Implementation on Efficiency and Accuracy of Audits in Public Companies: A Case Study of Manufacturing Companies in Indonesia ]]>
<![CDATA[Nasution, Raden]]>;
<![CDATA[Dailibas, Dailibas]]>;
<![CDATA[Chaerudin, Chaerudin]]>;
<![CDATA[Harahap, Muhammad Nasim]]>;
<![CDATA[Mutaufiq, Ali]]>;
<![CDATA[Kumala, Destiana]]>
<![CDATA[ International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024) ]]>
Publisher : <![CDATA[Universitas Dharma Wacana ]]>
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DOI: 10.29099/ijair.v8i1.1.1196
<![CDATA[This research discusses the influence of the application of audit technology on audit efficiency and accuracy in manufacturing companies in Indonesia. This research uses a type of quantitative research with a survey approach with the method used is saturated sampling/census, with a sample of 26 manufacturing companies in Indonesia. This research data analysis technique uses PLS software version 3.0 (Partial Least Square). The results of the research showed that the application of audit technology had a positive and significant effect on efficiency with a statistical t value of 31.066 > 2.055 and a P-value of 0.000, this means that techniques for implementing audit technology such as audit information systems , big data analytics. , and AI (artificial intelligence) technology can significantly improve the efficiency of the audit process. This technology allows auditors to conduct deeper analysis of transaction data and complex patterns, identifying anomalies or potential risks more quickly and precisely. The application of audit technology has a positive and significant effect on audit accuracy with a statistical t value of 76.415 > 2.055 and a P-value of 0.000, this means that accurately, audit technology can also minimize human error in the audit process, because it can carry out automatic testing and broader analysis of available data. This increases the accuracy of the financial reports produced, which is one of the main objectives of the audit process in supporting transparency and public trust in public companies.]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan ]]>
<![CDATA[Nugroho, Kukuh Wahyu]]>;
<![CDATA[Supriyadi, Didit]]>;
<![CDATA[Chaerudin, Chaerudin]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.3137
<![CDATA[This study aims to determine the influence of Financial Statement Ratios, which consist of Profitability Ratios (Return On Assets), Solvability Ratios (Debt to Equity Ratio) and Liquidity Ratios (Current Ratio) to Firm Value (Price to Book Value), both in partially or simultaneously terms, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. The study was conducted on financial ratio data, with the independent variables are Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) and also the dependent variable is Price to Book Value (PBV), which is obtained from audited financial statements for the period 2017 - 2020. The analytical method that the researcher uses is multiple linear analysis by carrying out several tests, such as the classical assumption test, T test and F test. The result indicates that Profitability Ratios (ROA), Solvability Ratios (DER) and Liquidity Ratios (CR) have significant effect on Firm Value (PBV), either partially or simultaneously.]]>
<![CDATA[Analisis Key Performance Indicator (KPI) Dan Pengetahuan Produk Syariah Terhadap Kinerja Tenaga Penjualan Dengan Motivasi Kerja Sebagai Variabel Intervening Pada Bank Muamalat Indonesia (BMI) ]]>
<![CDATA[Chaerudin, Chaerudin]]>;
<![CDATA[Pakkanna, Mukhaer]]>
<![CDATA[ Journal of Education on Social Science (JESS) Vol 7 No 3 (2023): EDISI DESEMBER 2023 ]]>
Publisher : <![CDATA[Faculty of Social Science, Universitas Negeri Padang ]]>
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DOI: 10.24036/jess.v7i3.540
<![CDATA[The growth of Islamic banking is influenced by various factor, including the performance of sales personnel in offering products. Selling skills should also be supported by a deep product knowledge product sharia. In addition, work motivation is an integral part of performance enhancement. The use of Key Performance Indicator (KPIs), Products Knowledge, and work motivation and their relationship with performance need to be measured to what extent these variables are interconnected. This research aims to analyze Key Performance Indicators and Sharia Product Knowledge on the performance sales personnel, with work motivation as an intervening at Bank Muamalat Indonesia. The background of the study is based on understanding how Key Performance Indicators and Knowledge Product Sharia owned by sales personnel can explain the relationship with performance, with work as mediation. This research is a quantitative study and utilizes a questionnaire distributed to sales force or marketing employees. Data collection was done by distributing the questionnaire through online media to the sales force. The data processing and analysis software used is SMARTPLS 3.0. The results of the direct effect variable test show that the Key Performance Indicator (X1) has a significant effect on Sales Force Performance (Z) at 0.192 with a t-statistic (2.444>1.96) or p-value (0.015<0.05). The effect of Key Performance Indicator (X1) on Work Motivation (Y) is a significant at 0.291 with a t-statistic (3.525>1.96) or p-value (0.000<0.05). The effect of Work Motivation (Y) on Sales Force Performance (Z) is significant at 0.366 with t-statistic (4.581>1.96) or p-value (0.000<0.05). The effect Knowledge Product sharia (X2) on Sales Force Performance (Z) is significant at 0.241 with a t-statistic (2.652>1.96) or p-value (0.008<0.05). The Effect of Knowledge Products Sharia (X2) on Work Motivation (Y) is significant at 0,453 with a t-statistic (5.542>1.96) or p-value (0.000<0.050). Meanwhile, for the indirect effect analysis, the indirect effect of Key Performance Indicator (X1) on Sales Force Performance (Z) through Work Motivation (Y) is 0.106 with p-value of 0.012 <0.05, which means that Work Motivation (Y) mediates the effect of Key Performance Indicator (X1) on Sales Force Performance (Z). The indirect effect of Knowledge Product Sharia (X2) on Sales Force Performance (Z) through Work Motivation (Y) is 0.166 with p-value of 0.001 <0.05, which means that Work Motivation (Y) mediates the effect Knowledge Product Sharia (X2) on Sales Force Performance (Z).]]>
<![CDATA[Organizational Culture and Employee Competence on Employee Performance to Improve Service Effectiveness in the North Sumedang Public Health Center ]]>
<![CDATA[Hidayat, Ardi]]>;
<![CDATA[Chaerudin, Abdul Rauf]]>;
<![CDATA[Kurniawanto, Hadi]]>
<![CDATA[ Bina Bangsa International Journal of Business and Management Vol. 1 No. 3 (2021): Bina Bangsa International Journal of Business and Management ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/bbijbm.v1i3.24
<![CDATA[This study aims to analyze the Influence of Organizational Culture And Competence Of Employees To Improve Employee Performance Effectiveness Environmental Health Center Services In North Sumedang Sumedang The method used is descriptive analysis, variables consisted of independent variables that Organisation Culture And Employee Competence, variable between the employee performance, the dependent variable is Effectiveness Service. The study population was Kaler City Employee Health Center and the Employee Health Center as 75orang Situ. The sampling is done using the Census, where the entire population of as many as 75 people were made respondents in the study. Data were collected with a documentary study and field study through observation, interviews and questionnaires and data analysis techniques using statistical analysis with path analysis model (path analysis). The results of the study hypothesis testing obtained evidence that Organizational Culture and Employee Competence real and positive impact on employee performance to Improve Effectiveness of Environmental Health Center Services In North Sumedang Sumedang that is equal to 84%. While the influence of outside variables Employee Performance and Effectiveness Service is at 16%, that other factors not examined or epsilon factor. For further advice given author to convey the presence of some of the findings in the study and because of the limited time in research, it is expected to come advisable to conduct further research on organizational culture, employee competency, employee performance and effectiveness of services and different perspectives through a disciplined approach good knowledge of Public Administration and other disciplines]]>
<![CDATA[Qualitative analysis of it reliability and security in local government financial reporting ]]>
<![CDATA[Dailibas, Dailibas]]>;
<![CDATA[Nasution, R]]>;
<![CDATA[Chaerudin, Chaerudin]]>;
<![CDATA[Harahap, Muhammad Nasim]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020244896
<![CDATA[The study aims to explore and analyze the reliability and security of information technology (IT) in local government financial reporting in Indonesia. IT reliability and security are important factors in financial management, as reliable and secure information supports decision-making, attracts investment and builds public trust. However, threats to IT reliability and security can lead to negative consequences, such as data inaccuracies or the risk of information leakage. This research uses a qualitative approach with case studies on two local governments that have adopted IT in the financial reporting process. Data were obtained through in-depth interviews, observations and document reviews. The analysis focused on the impact of IT reliability and security on financial administration performance. The results show that improving IT reliability and security has a significant positive impact on local government financial management. Concrete impacts include increased public trust, operational efficiency and financial accountability. IT system reliability enables fast and accurate data processing, while IT security protects sensitive information from cyber threats. This research makes an important contribution by supporting previous research and expanding the discussion on the relationship between IT security and public trust, which has previously been less explored. The practical implications include recommendations for strengthening regulations and budget allocations for better IT infrastructure, as well as guidance on effective IT implementation strategies. The findings confirm that IT reliability and security are key elements in building a transparent and efficient local government administration system.]]>
<![CDATA[Pengaruh Beban Kerja dan Stres Kerja Terhadap Kinerja Pada Karyawan PT Concord Industry ]]>
<![CDATA[Crisnandi, Amelia Azhara]]>;
<![CDATA[Chaerudin, Chaerudin]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 10 No 7 (2024): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.10963329
<![CDATA[This research aims to determine the effect of workload and work stress on the performance of PT CONCORD INDUSTRY employees. This research uses a quantitative approach, data collection techniques use questionnaires, interviews and is supported by secondary data through Multiple Linear Regression Analysis Tests, t Tests and F Tests. The results of this research show that there is a partial influence between Workload on Performance with a calculated t value of 7.031, There is a partial influence of work stress on performance with a calculated t value of 5.678, and also a simultaneous influence of work load and work stress on performance for PT CONCORD INDUSTRY employees with a of determination of 0.489 or 48.9%, which means that together work load and Work stress has an influence coefficient of 48.9% on the performance of PT CONCOCRD INDUSTRY employees while the remaining 51.1% is influenced by other variables outside of the research.]]>
<![CDATA[Pengaruh Lingkungan Kerja terhadap Produktivitas Pegawai Dinas Kesehatan Kabupaten Karawang ]]>
<![CDATA[Hanifah, Aan]]>;
<![CDATA[Chaerudin, Chaerudin]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 10 No 3 (2024): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.10633192
<![CDATA[This study aims to determine the effect of the work environment on the productivity of district health office employees. This study uses a quantitative approach. Quantitative research aims to develop a mathematical model, where this research does not only use theories taken from the literature or theoretical studies, but is also very important to build hypotheses that have a relationship with the natural phenomena to be studied. Data collection techniques using a questionnaire and tested through a simple linear regression test, test the correlation coefficient and test the coefficient of determination. The results of this study indicate that the effect of the work environment on employee productivity is 23.6% and the remaining 76.4% is not examined in this study.]]>
<![CDATA[Pengaruh Online Promotion Terhadap Repurchase Intention Dengan Consumer Perception Sebagai Mediasi Pada Traveloka ]]>
<![CDATA[Nurrachmi, Bella Fitri]]>;
<![CDATA[Putra, Angga Sanita]]>;
<![CDATA[Chaerudin, Chaerudin]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 10 No 9 (2024): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.11170548
<![CDATA[Strategi pemasaran seperti online promotion kian banyak dilakukan untuk menarik repurchase intention konsumen pada jasa Traveloka dengan membentuk consumer perception yang baik. Dalam layanan pemasaran, media online yang dipakai sangat berperan penting karena berpengaruh untuk membentuk image yang kuat, kredibilitas, kepercayaan dan keyakinan konsumen yang baik nantinya dapat mempengaruhi minat konsumen untuk membeli kembali. Sehingga yang digunakan dalam penelitian ini merupakan metode non probability sampling dengan teknik sampling jenuh, yaitu teknik penentuan sampel bila semua anggota popuasi digunakan sebagai sampel. Dalam penelitian ini, terdapat total sebanyak 53 responden. Hasil dari penelitian dapat disimpulkan bahwa variabel Online Promotion (X1) berpengaruh secara signifikan terhadap variabel Repurchase Intention (Y1) dengan Consumer Perception (Y2) sebagai variabel mediasi pada aplikasi Traveloka. Berdasarkan koefisien determinasi dengan nilai R Square sebesar 0,710, memiliki arti bahwa variabel online promotion dan consumer perception memiliki sumbangan pengaruh terhadap variabel repurchase intention sebesar 71%. Sedangkan sisanya sebesar 29% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini.]]>
<![CDATA[The Influence of Organizational Culture and Motivation on Performance Through Job Satisfaction as an Intervening Variable at PT. Idea Creation Warehouse ]]>
<![CDATA[Munawwarah, Muthii’atul]]>;
<![CDATA[Chaerudin, Chaerudin]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 1 (2024): February 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijba.v4i1.7794
<![CDATA[Companies are aware that having a good relationship by providing services is important. Like PT. Gudang Kreasi Idea, company operates in the field of publishing and training services as well as educational consulting and continues to be committed to its vision and mission. This research aims to determine the influence of organizational culture and motivation on performance through job satisfaction as an intervening variable. 123 employees participated in this study. quantitative study utilizing SmartPLS 3 software for SEM-PLS data processing. The study's findings indicate that organizational culture significantly and favorably affects worker performance. The performance of employees is positively and significantly impacted by motivation as well. Additionally, a positive and significant impact of company culture on job satisfaction was discovered. Similarly, job satisfaction benefits greatly and is positively impacted by motivation. Then, there is a good and noteworthy correlation between job happiness and worker performance. Additional results of this study show that motivation influences worker performance through job satisfaction as an intervening variable and organizational culture influences worker performance through job satisfaction.]]>
