Claim Missing Document
Check
Articles

Found 4 Documents
Search

PENGARUH ETIKA AUDITOR, KOMPETENSI, TIME BUDGET PRESSURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Kantor Akuntan Publik Di DKI Jakarta) Agung Suprianto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
Publisher : Bajang Institute

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

Abstract

The purpose of this study was to determine the effect of the influence of ethics of auditor, competence, audit fee and time budget pressure on audit quality with audit fee as a moderation variable (study in a public accounting firm in Jakarta). This study was designed using a descriptive statistical approach to test hypotheses that are not causal. The population for testing this research hypothesis is all auditors who work in KAP in Jakarta. Meanwhile, the determination of the sample in this study was carried out in convenience sampling and set as many as 63 respondents. Data collection techniques were carried out by distributing questionnaires to auditors in Jakarta. Data analysis method in this research uses multiple regression. The results showed that ethics of auditor and time budget pressure had an effect on audit quality, competence and auditing fees doesn’t has effect on audit quality. Audit fees does not strengthen the influence of etnics of auditor on audit quality, and audit fees has strengthened the influence of competence on audit quality, meanwhile audit fee has not weakness the influence of tie budget pressure on audit quality.
Fundamental Based Strategy for Selecting Potential Stocks in the Jakarta Islamic Index Vidada, Irwin Ananta; Saridawati, Saridawati; Aliudin, Raden Muhammad Tedy; Suprianto, Agung; Sabariah, Etika
Journal of Economics and Business (JECOMBI) Vol. 6 No. 02 (2025): Journal of Economics and Business (JECOMBI), May 2025
Publisher : SEAN Institute

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

Abstract

This study addresses the challenge of identifying potential stocks for long-term investment within the Jakarta Islamic Index (JII) amid dynamic market conditions and regulatory changes impacting the capital market. The research aims to develop a systematic approach to stock selection based on fundamental analysis, utilizing the Stockbit application’s Stock Screener feature. The method involves several stages, including defining screening criteria based on market capitalization, profitability, revenue growth, Return on Equity (ROE), Net Profit Margin (NPM), debt levels, and dividend consistency. Stocks are further evaluated through valuation metrics such as Price Earnings Ratio (PER) and Price to Book Value (PBV) to identify potential discounts of over 20% relative to their five-year historical averages. The screening process shortlisted four issuers: KLBF, TLKM, ASII, and UNTR, all of which meet both quality and valuation criteria, and are currently trading at attractive discounts. These findings offer valuable insights for investors, providing a practical framework for initial screening and deeper financial analysis, including examination of the companies’ financial statements and business models. The study concludes that integrating digital tools like Stockbit with fundamental analysis enhances decision-making for investors and suggests further research to explore advanced screening techniques and integration with sharia compliance considerations.
The Influence of Good Governance on the Financial Performance of the Central Government Suprianto, Agung; Saputri, Yulia; Anabella, Anabella; Setyaningrum, Wahyuni Dwi Febriana; Aulia, Cika
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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

Abstract

This study examines the influence of Good Governance on the financial performance of the central government in Indonesia. Good Governance, emphasizing transparency, accountability, participation, and responsibility, is believed to enhance the effectiveness and efficiency of public financial management. The study’s findings indicate that government institutions that consistently apply Good Governance principles tend to achieve better financial performance, particularly through more efficient and effective budget management. Furthermore, active public participation in decision-making processes is shown to strengthen public trust, positively influencing financial outcomes. The study highlights the critical role of Good Governance in optimizing public sector financial management. It recommends enhancing government employee competencies through training and capacity building in Good Governance practices. Additionally, it stresses the importance of formulating policies that encourage greater public involvement in governance processes. By applying these recommendations, it is expected that the financial performance of the central government will continue to improve, supporting broader objectives of accountability and public service quality. The study’s findings are intended to serve as a valuable reference for policymakers committed to strengthening financial governance and ensuring more sustainable and transparent public financial management in Indonesia.
Pariwisata berkelanjutan melalui Model IAS (Interest, Action, Share) untuk rekonstruksi eduwisata konservasi penyu di Pantai Kili-Kili Trenggalek Sumarmi Sumarmi; Agung Suprianto; Novika Adi Wibowo; Dicky Arinta; Gracelya Cezia Karamoy; Kelly Yuki Mataru; Natasya Shaherani; Rosniza Aznie Che Rose
Jurnal Praksis dan Dedikasi Sosial Vol. 9 No. 1 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um022v9i12026p1-17

Abstract

Sustainable tourism through the IAS (Interest, Action, Share) Model for the reconstruction of sea turtle conservation edutourism at Kili-Kili Beach, Trenggalek This study aims to formulate a strategy for reconstructing sea turtle conservation edu-tourism at Kili-Kili Beach, Trenggalek through the implementation of the IAS (Interest–Action–Share) model as an approach to support sustainable tourism. The identified problems include suboptimal coastal waste management, limited pandanus planting programs as protective habitat vegetation, and insufficient packaging of conservation education for visitors. The research employed a descriptive qualitative approach with the ADDIE framework through field observations, in-depth interviews with managers and tourists, and visual documentation. Data analysis was conducted using Miles and Huberman’s technique comprising data reduction, data display, and conclusion drawing. The results show that the Interest stage successfully attracts tourists through environmental interpretation and digital promotion; the Action stage allows tourists to engage in conservation activities such as beach cleaning and sea turtle release, while the Share stage amplifies conservation messages through social media. However, implementation of the IAS model still faces challenges, particularly limited interpretation facilities, varying levels of ecological literacy, and the need for improved local guide readiness. The study concludes that the IAS model has the potential to enhance tourists’ ecological knowledge and empathy while strengthening local collaboration, although institutional support is required for more sustainable application. These findings indicate opportunities for replication in other coastal conservation destinations with contextual adjustments and are relevant to supporting the achievement of the Sustainable Development Goals (SDGs). Penelitian ini bertujuan merumuskan strategi rekonstruksi eduwisata konservasi penyu di Pantai Kili-Kili, Trenggalek melalui penerapan model IAS (Interest–Action–Share) sebagai pendekatan untuk mendukung pariwisata berkelanjutan. Permasalahan yang diidentifikasi meliputi pengelolaan sampah pesisir yang belum optimal, keterbatasan program penanaman pandan laut sebagai pelindung habitat peneluran, serta minimnya kemasan edukasi konservasi bagi wisatawan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan kerangka ADDIE melalui observasi lapangan, wawancara mendalam dengan pengelola dan wisatawan, serta dokumentasi visual. Analisis data dilakukan dengan teknik Miles dan Huberman melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa tahap interest dapat menarik perhatian wisatawan melalui interpretasi lingkungan dan promosi digital; tahap action memungkinkan wisatawan terlibat dalam kegiatan konservasi seperti bersih pantai dan pelepasan tukik; sedangkan tahap share memperluas jangkauan pesan konservasi melalui media sosial. Meskipun demikian, implementasi model IAS masih menghadapi tantangan berupa keterbatasan fasilitas interpretasi, kesiapan pemandu lokal, serta variasi literasi ekologis pengunjung. Penelitian ini menyimpulkan bahwa model IAS berpotensi meningkatkan pengetahuan dan empati ekologis wisatawan serta memperkuat kolaborasi lokal, namun diperlukan penguatan kelembagaan agar penerapannya lebih berkelanjutan. Temuan ini membuka peluang replikasi di destinasi pesisir lain dengan penyesuaian konteks, sekaligus relevan dalam mendukung capaian Sustainable Development Goals (SDGs).