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Pengaruh Penerapan Akuntansi Sektor Publik dan Kualitas Aparatur Pemerintah terhadap Pencegahan Fraud Laporan Keuangan (Studi Empiris pada Kota Pekalongan) Sari, Fangela Myas; Safitri, Anni; Elshifa, Aria
Journal of Social and Policy Issues Volume 4, No 2 (2024): April - June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v4i2.331

Abstract

This study discusses how the application of public sector accounting and the quality of government officials in preventing financial reporting fraud in the Pekalongan city government and the purpose of this study is to examine how fraud prevention is influenced by organizational ethical behavior and internal control systems. BPK found a number of problems in cases of low quality financial reporting and non-compliance with statutory provisions. Methodology Approach, Design and Methodology Participants in this study consisted of OPD staff in Pekalongan City totaling 61 respondents and for the sample using Purposive sampling is a sampling technique, while direct surveys and questionnaire distribution are survey methods. Analysis with the Smart PLS Version 3.0 Application. Based on the research findings, the SAP implementation variables and the quality of government officials have a significant effect on preventing financial reporting fraud.
The Influence of Mental Health on Employee Performance with Physical Activity as a Moderating Variable Erwanto, Erwanto; Elshifa, Aria; Wibowo, Teguh Setiawan; Yakin, Ikram; Salampessy, Maryam
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6276

Abstract

ABSTRACT. Researchers believe that mental health can have a positive relationship and a significant influence on employee performance because mental health, which consists of psychological health and intellectual health, can make employees work stably, measurably, efficiently and effectively in taking every step and making every decision. facing difficulties. Apart from that, researchers also believe that the effect will be more significant if accompanied by good physical activity which leads to good physical health. This research is quantitative research with an explanatory approach. The data used in this research is primary data that researchers obtained from distributing a questionnaire containing 14 items consisting of 6 Mental Health variable question items, 4 Employee Performance variable question items, and 4 Physical Activity variable question items. This data can also be called primary data. This research was conducted on 300 Bank Permata employees spread throughout Indonesia. The resluth in this research show good Mental Health can have a positive relationship and a significant influence on Employee Performance because Mental Health which consists of Mental Health and Intellectual Health can make employees more focused at work, more efficient in completing targets, and more effective in solving existing problems. Therefore, the results of the first row of path coefficients in this study show that the mental health variable can have a positive relationship and a significant influence on employee performance due to the positive P-Values and being below the 0.05 significance level, namely 0.021. Apart from that, the results of the second row of the third table of path coefficients show that the beliefs and assumptions of the two researchers can be fulfilled because the P-Values are positive and are below the significance level of 0.05, namely 0.000, because good physical activity can make the body healthy so that employees can work with focus, fit, and be able to complete any target without hindrance. Moreover, this is accompanied by good mental health and intellectual health. In this way, employee performance can be easily achieved. Based on this, the first and second hypotheses in this research can be accepted.
PENGARUH LEADER MEMBER EXCHANGE (LMX) DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN DENGAN MEDIASI ORGANIZATION CITIZEN BEHAVIOUR (OCB) (Studi Kasus pada Karyawan Kospin Jasa Pekalongan) Elshifa, Aria
Economicus Vol. 12 No. 1 (2018): JUNI
Publisher : Sekolah Tinggi Ilmu Ekonomi Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v12i1.141

Abstract

Achieving corporate goals depends not only on modern equipment, facilities, and complete infrastructure, but it depends on the people who carry out the work. The success of an organization is strongly influenced by the performance of its employees. The purpose of this study to determine the level of employee performance in terms of the quality of superior relationships with subordinates (LMX) by taking the leadership character by employee and organizational commitment of employees through Organization Citizen Behaviour (OCB).The type of research used is the research of causality, research that aims to determine the relationship and the influence between two or more variables. The object of this research is Kospin Jasa Pekalongan.The results obtained: (1) Leader member Exchange effect on organizational citizenship Behaviour employees. (2) Organizational commitment has an effect on organizational citizenship Behaviour of Kospin Jasa Pekalongan. (3) Leader member Exchange affects the performance of employees of Kospin Jasa Pekalongan. (4) Organizational commitment affects the performance of employees of Kospin Jasa Pekalongan. (5) Organizational citizenship Behaviour affects the performance of employees of Kospin Jasa Pekalongan. (6) Leader member exchange has an indirect effect on employee performance through organizational citizenship Behaviour of Kospin Jasa Pekalongan. (7) Organizational commitment has an indirect effect on employee performance through organizational citizenship Behaviour of Kospin Jasa Pekalongan.
PENGARUH QUALITY OF WORK LIFE DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP PERILAKU KERJA INOVATIF DOSEN YANG DIMEDIASI KOMITMEN ORGANISASI (Studi pada Dosen Politeknik Pusmanu Pekalongan) Elshifa, Aria; Dwi Anjarini, Ari; Jamaludin Kharis, Aghus
Economicus Vol. 13 No. 2 (2019): DESEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v13i2.177

Abstract

The purpose of this study is to determine and analyze the effect of quality of work life and the use of information technology on organizational commitment. Knowing and analyzing the effect of quality of work life, use of information technology and organizational commitment to innovative work behavior of lecturers. The population in this study were 34 lecturers at Pusmanu Pekalongan Polytechnic. The results of the study can be concluded as follows: quality of work life and the use of information technology have a positive and significant effect on organizational commitment of Pusmanu Pekalongan Polytechnic lecturers. Quality of work life, the use of information technology and organizational commitment have a positive and significant effect on the innovative work behavior of Pusmanu Pekalongan Polytechnic lecturers. Organizational commitment as a variable that intervenes the influence of quality of work life and the use of technology on innovative work behavior of Pusmanu Pekalongan Polytechnic lecturers.
Pendampingan Mengerjakan Soal TOEFL Bagi Mahasiswa Program Studi Administrasi Perkantoran ITSNU Pekalongan Mulyapradana, Aria; Anjarini, Ary Dwi; Elshifa, Aria; Gulam, Hafiz; Firdausy, M. Sammy; Azmi, Muhammad Afif; Anwar, Muhammad Thoriqul; Putri, Nurul Aisyah
Al Khidma: Jurnal Pengabdian Masyarakat Al Khidma Vol. 3 No. 1 Januari 2023
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/ak.v3i1.2189

Abstract

Sebanyak 39 peserta dari mahasiswa Program Studi Administrasi Perkantoran ITSNU Pekalongan tingkat akhir mengikuti pendampingan mengerjakan soal TOEFL. Tujuan dari kegiatan ini adalah untuk membantu peserta dalam menghadapi soal-soal tes TOEFL guna memperoleh nilai yang diharapkan dan meningkatkan kemampuan berbahasa Inggris. Metode yang digunakan observasi, pelaksanaan dan evaluasi kegiatan. Dari hasil kegiatan ini disimpulkan bahwa peserta sangat antusias mengikuti kegiatan tersebut karena materi sesuai dengan kebutuhan yang diinginkan oleh peserta agar peserta dapat mengerjakan soal-soal tes TOEFL dalam waktu yang sangat pendek sehingga memperoleh nilai yang sesuai dengan harapannya. Di kegiatan ini peserta memperoleh banyak informasi terkait pengerjaan soal-soal tes TOEFL dan strateginya dalam menjawab soal dengan adanya kegiatan ini peserta sudah siap dalam mengikuti tes TOEFL.
Strategi Manajemen Keuangan untuk Usaha Mikro: Pendekatan Pengabdian Masyarakat dalam Meningkatkan Kemandirian Ekonomi Sutarjo, Sutarjo; Rosari, Dini; Purnomo, Yudiyanto Joko; Elshifa, Aria; Aisyah, Siti
Abdimas Indonesian Journal Vol. 5 No. 1 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i1.570

Abstract

The national economy depends on micro, small and medium enterprises (MSMEs). Unfortunately, many people face problems with financial management. This can hinder the progress and sustainability of the business. The purpose of this study is to reveal successful financial management methods. To improve the economic independence of micro-entrepreneurs, we use the community service method. We use a comprehensive and in-depth qualitative approach. We explore the meaning thoroughly through in-depth interviews, participant observation, and document review. Studies show that collaboration can produce extraordinary results. To achieve this goal, do three things. First, manage finances simply and in a targeted manner. Second, provide financial training. Third, provide intensive assistance. This process significantly increases the effectiveness and efficiency of micro-businesses. This is a practical suggestion for community service institutions. With real support, the growth of small and medium enterprises (MSMEs) can move in a brighter direction.
ANALISIS DETERMINAN FRAUD DALAM DISTRIBUSI BANTUAN SOSIAL: PERSPEKTIF FRAUD TRIANGLE Sari, Fangela Myas; Elshifa, Aria; Aria Mulyapradana
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.702

Abstract

The purpose of the study was to determine the effect of financial misstatement and the fraud triangle on social assistance fraud. The respondents of the study were 30 employees of the Batang Regency Social Service. Purposive sampling was used in this study. The analysis technique used convergent validity test, reliability test, discriminant test, structural model evaluation, and hypothesis testing with path coefficients. The results of the hypothesis testing analysis showed that the financial misstatement and opportunity variables did not have a significant effect on social assistance fraud at the Pekalongan Regency Social Service. The pressure and rationalization variables had a significant effect on social assistance fraud at the Batang Regency Social Service. Keywords: Financial misrepresentation, Fraud triangle, Social assistance
THE INFLUENCE OF EASE OF PAYMENT USING QRIS ON PURCHASING DECISIONS WITH BRAND TRUST AS A MODERATING VARIABLE Elshifa, Aria; Avianita Rachmawati; Muhamad Azkia; Rahmat Aji Nuryakin; Clora Widya Brilliana
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study is a quantitative study with an explanatory approach, namely an approach that uses a number of previous studies as the main reference in building assumptions and proving the formulated hypothesis, namely the variable Ease of Payment Using QRIS on Purchasing Decisions and the Brand Trust variable can moderate the influence of these variables. The data used in this study are primary data that researchers obtained from 500 students spread throughout Indonesia. The questionnaire distributed contains 5 statements, namely statements that strongly agree, statements that agree, statements that are normal or possible, statements that disagree, and statements that strongly disagree. The data collected was analyzed using the smart PLS 4.0 analysis tool. Keywords: Ease Of Payment Using Qris, Purchasing Decisions , Brand Trust
PENINGKATAN MANAJEMEN KINERJA PADA USAHA FASHION “DASTER GEMES SOLO (DGS)” DUKUH JAGALAN DESA PABELAN KECAMATAN KARTASURA KABUPATEN SUKOHARJO Elshifa, Aria; Kristiani, Endah; Fatonah, Siti; Oktaviani, Dwi
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 3 No. 03 (2025): MEI 2025
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan program kedisiplinan dalam usaha fashion dapat dirancang untuk meningkatkan efisiensi, kualitas kerja, dan budaya profesional dalam perusahaan. Berikut beberapa tujuan spesifik yang dapat dicapai: Meningkatkan Produktivitas Kerja, Menciptakan Lingkungan Kerja yang Positif, Menjamin Kualitas Produk dan Layanan, Mengurangi Kesalahan dan Masalah Operasional, Meningkatkan Kepuasan Pelanggan, Menguatkan Reputasi Perusahaan. Kegiatan ini bermitra dengan usaha fashion “daster gemes solo (dgs)” Dukuh Jagalan Desa Pabelan Kec. Kartasura Kab. Sukoharjo. Pengabdian pelatihan ini diikuti oleh 20 peserta karyawan pada usaha fashion “daster gemes solo (dgs)”. Kegiatan ini merupakan komitmen dari tim pengabdi untuk membangun perekonomian masyarakat kabupaten Sukoharjo. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat yakni ceramah, tutorial serta diskusi. Melalui sosialisasi atau orientasi. Dan menggunakan pendekatan yang seimbang antara penghargaan dan sanksi. Mengadakan sosialisasi untuk meningkatkan kesadaran pentingnya kedisiplinan. Mendorong budaya kerja yang menghargai ketepatan waktu dan tanggung jawab. Menggunakan sistem evaluasi untuk memberikan umpan balik konstruktif secara berkala. Memberikan insentif bagi karyawan yang menunjukkan kedisiplinan tinggi. Pelatihan disiplin kerja diharapkan mampu meningkatkan disiplin karyawan sehingga produktivitas karyawan meningkat.
Pengaruh Keterampilan Kewirausahaan dan Strategi Pemasaran terhadap Keberhasilan Produk Baru Elshifa, Aria; Elwardah, Khairiah
Jurnal Bisnis dan Manajemen West Science Vol 4 No 02 (2025): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v4i02.2190

Abstract

Penelitian ini mengkaji pengaruh keterampilan kewirausahaan dan strategi pemasaran terhadap kesuksesan produk baru di kalangan wirausaha di Indonesia. Dengan pendekatan kuantitatif, data dikumpulkan dari 300 responden yang mewakili berbagai industri melalui kuesioner terstruktur. Analisis dilakukan menggunakan SPSS versi 25, dengan memanfaatkan statistik deskriptif, korelasi, dan analisis regresi. Temuan menunjukkan bahwa keterampilan kewirausahaan dan strategi pemasaran merupakan prediktor signifikan terhadap kesuksesan produk baru, secara bersama-sama menjelaskan 62% variansnya. Keterampilan kewirausahaan, termasuk inovasi, pengambilan risiko, dan pengambilan keputusan, memungkinkan wirausahawan untuk menyelaraskan pengembangan produk dengan permintaan pasar. Sementara itu, strategi pemasaran yang melibatkan segmentasi, penargetan, dan positioning yang efektif meningkatkan visibilitas produk dan keterlibatan pelanggan. Hasil ini menyoroti pentingnya pendekatan terintegrasi yang menggabungkan kompetensi kewirausahaan dan pemasaran untuk mencapai keunggulan kompetitif yang berkelanjutan. Implikasi praktis meliputi promosi program pelatihan dan strategi pemasaran yang berorientasi pada pelanggan untuk mendukung wirausahawan di pasar dinamis seperti Indonesia.