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Does Quality of Audit to Become Roles at Accountant Professional Indonesia Yartono, Nungki; Asyari; Ramli, Muhammad; Pallawagau, Andi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.406

Abstract

The research examines the influence of professional ethics, independence, and accountability variables on audit quality. The sample and research population are analyzed using statistical techniques and then interpreted using the quantitative descriptive research method. Quantitative research is used for variables that are the object of research. Data as a research instrument was analyzed according to the hypothesis and processed using the SPSS 25 application. The data used in this research was primary, and questionnaires were used for the data collection method. Data was collected using a questionnaire distributed using Google Forms to auditors who work at KAP in Jakarta. The number of samples processed was 82 respondents. The hypothesis analysis test was processed using a linear regression model partial t-test and simultaneous F-test. The research results, according to the t-test, illustrate that professional ethics has a significant effect on audit quality, independent auditors have a significant impact on audit quality, and accountability has a significant effect on audit quality.
Influence of Convenience, Usability, Price, and Promotion on Reuse Intentions: Muslim Awareness Moderation Putri, Febrina Adita; Asyari
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11256

Abstract

Online transportation has transformed the transport industry by offering practical and innovative solutions embraced by the public. This study evaluates the impact of ease of use, usefulness, price, and online promotion on the intention to reuse online transportation services, with Muslim consumer awareness as a moderating variable. Focusing on Grab users in Jakarta, the research uses a quantitative approach with 110 respondents from South and Central Jakarta, analyzed using Warp PLS. The results show that ease of use, usefulness, and online promotion positively and significantly affect reuse intention, while price has a negative and significant impact. Muslim consumer awareness moderates the effects of ease of use, usefulness, and online promotion on reuse intention but does not moderate the effect of price. These insights aid online transportation service providers in crafting effective marketing strategies for Muslim consumers in Jakarta.
Pengaruh Insentif, Motivasi Dan Penilaian Prestasi Terhadap Kinerja Karyawan Pada PT. Young-Il Indonesia Pallawagau, Andi; Asyari; Yolanda, Olivia
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 4 No. 1 (2023): November 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v4i1.280

Abstract

This research aims to examine the relationship between incentive, motivation, and achievement assessment variables on employee performance. Performance measurement is seen based on employee output by looking at the targets and production set by management. Employee behavior is dynamic and will change according to comfort, expectations, and the company environment. Systematic performance assessment to evaluate the effectiveness, competence, and skills of the work as well as the benefits for the company. The research analysis unit was carried out at PT. Young-il Indonesia. The research method is based on the results of a questionnaire analyzed quantitatively statistically with the help of SPSS 25. The population and sample of employees from all companies totaling 80 employees using hypothesis testing linear regression testing and goodness of fit test (R Square test). The research results show that the incentive variable has a significant positive effect on employee performance. Motivation has a significant positive effect on employee performance. Achievement appraisal has a significant positive effect on employee performance
Determinan Resiko Pembiayaan Yang Di Pengaruhi Oleh CAR, Dan Bank Size Survey Pada Perbankan Nasional Syariah Krisnandi, Herry; Asyari; Yartono, Nungki; Pallawagau, Andi
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 4 No. 4 (2024): Agustus 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v4i4.334

Abstract

Risk management in Islamic banks is an ongoing process of how banks manage the risks they face. Minimizing the potential for occurrence and the impact on various unwanted risks. The main activities of sharia banking are collectors and channeling funds in the form of murabahah financing to customers, from financing distribution activities that can lead to financing risk, that is problematic customers The research objective is to know the effect of CAR, and Bank size on financing risks simultaneously in the period 2019 - 2023 with a sample of 7 sharia banking company. The test method uses multiple linear regression tests, where the results of this study show that CAR has a significant effect on credit risk (NPL). Bank Size are two variables that have no significant effect on Credit Risk (NPL) for banking companies listed on IDX Islamic, Sharia Stocks.
Does motivation and switching intention affect the trader's decision to choose Baitul Maal wa Tamwil as the intervening variable? Al-Amin; Asyari
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2913

Abstract

For traders and business actors who are motivated and interested in transitioning from conventional to sharia, the existence of Islamic microfinance institutions like Baitul Maal wa Tamwil (BMT) Sidogiri is a blessing. However, it's not solely a blessing; other factors like push-pull mooring (PPM) also play a role, demonstrating the confidence and motivation of business actors in BMT. The purpose of this study is to analyze the effect of push-pull mooring (PPM) mediating, motivation, and switching intention on traders' decisions to choose BMT. The variables in this study include independent variables, namely motivation (X1), and intentiswitching(X2), and the trader's decision to choose BMT (Y), whereas the mediation variable is push-pull mooring (Z). We conducted this research on MSME traders in Mempawah District, West Kalimantan Province, and monitored their decision to choose BMT from September 2023 until its completion. The primary data for this study was collected through questionnaires distributed to MSME traders in Mempawah Regency, West Kalimantan Province. We used the Warp Partial Least Square program for data collection in this study. PLS is a causal modeling approach whose goal is to maximize variable variability. The results of this study are The study concludes that motivation significantly and positively influences push-pull mooring, switching significantly and positively influences the trader's decision to choose BMT, and switching intention significantly and positively influences the trader's decision to choose BMT. Push Pull Mooring Mediates the Influence of Motivation on the Trader's Decision to Choose BMT. Push Pull Mooring Mediates the Effect of Switching Intention on the Trader's Decision to Choose BMT.
Pengaruh variasi tool dan pemanas terhadap hasil pengelasan friction stir spot welding pada material Alumunium AA1100 Saban, Muhamad Zaki; Erwin; Asyari; Pratama, Juan; Chan, Yefri; Susanto, Herry; Novendri, Yos; Budhi Susetyo, Ferry; Sugiyanto, Didik
Prosiding SNTTM Vol 22 No 1 (2024): SNTTM XXII Oktober 2024
Publisher : BKS-TM Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71452/590897

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh variasi tool dan pemanas tambahan terhadap hasil pengelasan Friction Stir Spot Welding (FSSW) pada material Aluminium AA1100. Metode FSSW adalah teknik pengelasan solid-state yang memanfaatkan gesekan untuk menghasilkan panas, sehingga material dapat disatukan tanpa mencairkannya. Metode penelitian menggunakan variasi tool dan tambahan pemanas untuk mengamati perubahan terhadap hasil hasil pengelasan, parameter yang digunakan pada hasil pengelasan kekuatan tarik, penetran dan struktur makro pada area las. Hasil penelitian menunjukkan bahwa variasi tool dan penggunaan pemanas tambahan secara signifikan mempengaruhi kualitas pengelasan. Tool yang berbeda memberikan variasi dalam kekuatan dan kekerasan hasil las, sementara penerapan pemanas tambahan meningkatkan homogenitas struktur makro serta memperbaiki kekuatan dan kekerasan pada area las. Penelitian ini memberikan wawasan mendalam mengenai optimasi proses FSSW pada material Aluminium AA1100, serta memberikan rekomendasi untuk peningkatan kualitas hasil pengelasan.
Kepemimpinan Transformasional dan Kolaboratif: Solusi Efektif dalam Penanganan Korupsi di Era Digitalisasi 5.0 Dengan Pemanfaatan Media Sosial Asyari; Harry Soeratin
Al Iman: Jurnal Keislaman dan Kemasyarakatan Vol. 7 No. 2 (2023): Al-Iman Jurnal Keislaman dan Kemasyarakatan
Publisher : STID Raudlatul Iman Sumenep

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

Abstract

Information spreading is a standout aspect of digitalization 5.0. It is indicated by the massive usage of social media by society. They can easily get and spread various information. Social media frequently take part in handling corruption. It has become important since corruption handling is one of the big challenges that obstruct advancement and development of a nation. Therefore, effective methods are needed to utilize social media in corruption handling. One of the methods is transformational and collaborative leadership. This article aims to explain the leadership methods, then analyze how transformational and collaborative leadership can be effectively applied in corruption handling of digitalization 5.0. Penyebaran informasi merupakan salah satu aspek yang menonjol era digitalisasi 5.0. Hal ini ditandai dengan penggunaan media sosial yang membuat masyarakat dapat dengan mudah menyebarkan dan mendapatkan berbagai informasi. Media tersebut ternyata kerap berperan dalam penanganan korupsi. Hal tersebut menjadi penting karena penanganan korupsi merupakan salah satu tantangan besar yang menghambat kemajuan dan pembangunan suatu negara. Untuk itu dibutuhkan metode yang efektif untuk memanfaatkan media sosial dalam penanganan korupsi. Salah satu metode tersebut adalah kepemimpinan transformasional dan kolaboratif. Artikel ini membahas tentang pola kepempininan tersebut, kemudian menganalisa bagaimana pola kepemimpinan transformasional dan kolaboratif dapat efektif digunakan dalam penanganan korupsi di era digitalisasi 5.0.
The exposure about CSR Effect of CSR Disclosure on Survey Profitability of Food and Beverage Sub-Sector Companies on the Stock Exchange in 2019-2021 Zaena, Rosye; Asyari
Indonesian Journal of Entrepreneurship and Startups Vol. 1 No. 1 (2023): January 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v1i1.2505

Abstract

CSR is a business commitment to contribute to sustainable economic development through collaboration with local communities and the general public to improve a decent life. The concept of CSR involves partnership responsibility between the government, community resource organizations and local (local) communities. This partnership is not static and passive. The purpose of this study was to determine the effect of CSR disclosure on profitability as measured by the variables ROA, ROE and EPS. The statistical method used in this research is inferential statistics, while the type of research used is descriptive verification research. The sample in this research is a manufacturing company in the food and beverage sector from 2019 to 2021. The sample used is a saturated sample. The analytical tool used in this study uses multiple regression analysis. The results showed that CSR disclosure had a significant effect of 52.6% on ROA, ROE and EPS
Examining the Impact of Instagram Engagement and Organizational Transparency on Social Donation Intentions: The Moderating Role of Trust Yulianti, Elma; Asyari
SKeTsa Bisnis (e-jurnal) Vol 12 No 1 (2025): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v12i1.6390

Abstract

Introduction: This study investigates the influence of Instagram engagement and organizational transparency on the public's interest in channeling social donations, while also examining the moderating role of trust in these relationships. The research responds to the growing relevance of digital platforms and transparency in encouraging charitable behavior, particularly within local community contexts. Method: The study employed a quantitative approach using primary data collected from 160 respondents in the Tilatang Kamang community, Agam Regency. Data were gathered via a Likert-scale questionnaire distributed through Google Forms. The independent variables were Instagram engagement and Transparency, the dependent variable was Interest in Channeling Social Donations, and Trust served as a moderating variable. Purposive sampling was used, and data analysis was conducted using WarpPLS 7.0. Results: Findings reveal that Instagram significantly and positively affects donation interest (β = 0.69; P = 0.01; R² = 0.47), as does Transparency (β = 0.58; P = 0.01; R² = 0.34). Trust was shown to significantly moderate both relationships: it strengthened the effect of Instagram on donation interest (moderation coefficient = 0.26; R² = 0.22; P = 0.01) and also enhanced the effect of Transparency (moderation coefficient = 0.14; R² = 0.34; P = 0.04). Conclusion: The results suggest that Instagram and transparency are effective drivers of interest in social donations within community settings. Moreover, trust acts as a critical moderating factor that amplifies these effects, highlighting its importance in the design of digital philanthropic strategies.
The Role Of Sustainability Performance By Motivation And Environment Case Study At PP. London Sumatera Pallawagau, Andi; Asyari; Muhammad., Ramli
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.477

Abstract

Employee performance at PP London Sumatra is characterized by the quality of public services which will be the main focus where the speed of administration and service efficiency will be greatly assisted by the existence of a computerized service system that has been jointly developed. The aim of the research is to analyze the influence of work motivation on employee performance and the work environment on employee performance. sample of 85 employees with linear regression analysis test as a research measuring tool. Research data uses a questionnaire. data analysis to test the hypothesis using t test analysis. and R square test. The research results found a significant relationship between motivation and employee performance and the work environment also had a significant positive effect on employee performance