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Quality Management and Work Culture on Employee Performance:Mediating Role of Work Loyalty Sutarman, Asep; Ramdani, Safier; Anjani, Frida K; Pratama, Adam A
International Journal of Islamic Business and Management Review Vol. 3 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v3i1.592

This study aims to determine and analyze the impact of Quality Management and Work Culture on Employee Performance mediated by the role of Work Loyalty in DKI Jakarta Regional Owned Enterprises (BUMD) in the Property Sector group. The object of research is company employees in the DKI Jakarta Regional Owned Enterprises group in the Property Sector. Respondents who were sampled in this study amounted to 250 samples. The method used in this study is quantitative, using the Structural Equation Modeling (SEM) program with the help of SmartPLS software version 3.29. Quantitative data were obtained from distributing questionnaires by measuring them using a Likert scale to respondents. The results show that work culture is the variable that has the greatest influence on employee performance. This study also found that the second biggest influence that can increase employee performance is the work culture. It is also known that quality management, works culture, and works loyalty simultaneously influence employee performance. The next finding from this study is that works loyalty is an effective mediating variable to bridge the effect of quality management and works culture on employee performance.

Pengaruh Digital Dan Pinjaman Online Terhadap Judi Online: Social Influencer Sebagai Variabel Moderasi Fadhilah, Ash Shoffi Hana; Ramdani, Safier; Ramdona, Sinta Sri
Improvement: Jurnal Manajemen dan Bisnis Vol 4 No 2 (2024): Vol 4 No 2 September 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v4i2.24668

The purpose of this study is to determine the effect of digital access and online gambling. Social influencers are used as moderating variables to strengthen digital access and lending in online gambling. This study uses quantitative descriptive analysis methodology with purposive sampling technique. The population of this study consisted of 210 students enrolled in private universities in LLDIKTI Region III. The collected data were analyzed using quantitative descriptive analysis and decision tree analysis, as well as multicollinearity, R-Square, t-statistics and f-statistics. The results of the study based on regression analysis show that digital has a significant positive impact on online gambling, social social influencers do not strengthen digitalization and online loans on online gambling. Decision tree analysis revealed that social influencer variables have a significant impact on a person's decision to engage in online gambling. This research is expected to enrich the literature and provide an overview of how digitalization, online loans, and social influencers can influence people to play online gambling using regression analysis and decision tree analysis. Keywords: Digital, Online Loans, Social Influencer, Online Gambling, Analysis Decision Tree Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan akses digital dan pinjaman online terhadap judi online. Social influencer digunakan sebagai variabel moderasi yang memperkuat akses digital dan pinjaman online terhadap judi online. Penelitian ini menggunakan metodologi penelitian analisis deskriptif kuantitatif dengan teknik pengambilan sampel purposive sampling. Populasi yang digunakan pada penelitian ini yaitu mahasiswa yang berkuliah di wilayah Perguruan Tinggi Swasta (PTS) yang terdaftar di LLDIKTI Wilayah III dengan jumlah sampel sebanyak 210 sampel. Data yang dikumpulkan tersebut di analisa menggunakan analisis deskriptif kuantitatif dan analisis model pohon keputusan (Decision Tree), selain itu juga melakukan uji deskriptif kuantitatif, uji validitas dan uji reabilitas, uji multikolerasi, uji R-Square,uji t-statistik dan f-statistik, dan uji decision tree. Hasil penelitian berdasarkan analisis regresi menunjukkan bahwa digital berpengaruh positif signifikan terhadap judi online, pinjaman online berpengaruh positif signifikan terhadap judi online, social influencer tidak memperkuat digital dan pinjaman online terhadap judi online. Analisis decision tree menghasilkan bahwa variabel social influencer memiliki pengaruh yang kuat terhadap seseorang untuk melakukan judi online. Penelitian ini diharapkan dapat memperkaya literatur dan memberikan gambaran mengenai digital, pinjaman online, social influencer dapat mempengaruhi seseorang bermain judi online berdasarkan analisis regresi dan analisis decision tree. Kata kunci: Digital, Pinjaman Online, Influencer Sosial, Perjudian Online, decision tree

Systematic Literature Review: The Role of Internal Auditor Performance in Non-Profit Organizations Ramdani, Safier; Widyastuti, Tri; Darmansyah, Darmansyah; Rito, Rito
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3948

The purpose of this research is to study the role of internal auditors in improving the performance of non-profit organizations. To achieve this goal, this research uses a systematic literature review method. In non-profit organizations, performance is often measured by looking at the social impact and sustainability of programs as well as financial gains. Internal auditors are very important to ensure that the organization operates well and complies with regulations and ethics. This research identifies various components that influence the performance of internal auditors; these include management support, independence, and competence. Additionally, the lack of resources and the complexity of measuring non-financial performance are specific issues faced by internal auditors in non-profit environments, which are the focus of this research. The results of this literature review indicate that internal auditors can improve the performance of non-profit organizations by providing honest assessments and valuable recommendations. According to this research, non-profit organizations should strengthen their internal audit functions and ensure that internal auditors are continuously trained to address emerging issues. These findings are expected to help academics and practitioners understand how to maximize the role of internal auditors in the non-profit sector.

Dinamika Audit Internal dalam Ekosistem Bisnis Global: Analisis Bibliometrik atas Adaptasi dan Inovasi Judijanto, Loso; Sudarmanto, Eko; Ramdani, Safier; Rahman, Kristanti
Jurnal Multidisiplin West Science Vol 4 No 04 (2025): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v4i04.2147

Audit internal telah mengalami transformasi substansial dalam menghadapi dinamika ekosistem bisnis global yang ditandai oleh perkembangan teknologi, perubahan regulasi, dan meningkatnya kompleksitas risiko. Studi ini bertujuan untuk menganalisis tren penelitian audit internal melalui pendekatan bibliometrik berdasarkan publikasi yang terindeks di Scopus. Dengan menggunakan perangkat VOSviewer, dilakukan pemetaan terhadap jaringan kata kunci, kolaborasi penulis, serta evolusi tematik dari tahun 2000 hingga 2024. Hasil analisis menunjukkan bahwa fokus utama penelitian berkisar pada topik internal audit, internal controls, risk management, dan corporate governance, sementara tema baru seperti big data, machine learning, dan continuous auditing mulai berkembang. Selain itu, ditemukan dua kutub utama komunitas ilmiah: satu berfokus pada audit tradisional dan governance, dan satu lagi pada inovasi digital dalam audit. Temuan ini menegaskan bahwa keberhasilan audit internal ke depan sangat bergantung pada kemampuan beradaptasi terhadap disrupsi digital dan penguatan peran strategisnya dalam tata kelola organisasi global.

Pengaruh Struktur Modal, Ukuran Perusahaan Terhadap Kualitas Laba : Investment Opportunity Set Sebagai Variabel Moderasi Ramdani, Safier; Chandra, Dicky
DFAME Digital Financial Accounting Management Economics Journal Vol 1 No 1 (2023): AGUSTUS
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v1i1.66

The aim of this study is to find out the capital structure, company size, and investment opportunity set (IOS) as a moderation to the quality of profit in the food and beverage subsector companies listed on the Indonesian Stock Exchange (BEI) in 2017–2021. The method used in this research is a quantitative one. This research population is a sub-sector of food and beverage companies registered in the BEI from 2017 to 2021, with a sample of nine (nine) companies. The data type used is secondary data, with the data processing techniques being descriptive statistical analysis and double linear regression analysis.

THE INFLUENCE OF ENVIRONMENTAL COSTS AND PERFORMANCE ENVIRONMENT ON FINANCIAL PERFORMANCE Nareswari, Adyandra Sabrina; Ramdani, Safier; Larasati, Meita
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.256

Objective: This study aims to examine the impact of environmental costs and environmental performance on financial performance. Environmental costs, including expenditures for natural resource management, emission control, and waste management, are hypothesized to influence profitability. Meanwhile, environmental performance, which reflects the extent to which companies implement corporate social responsibility (CSR) principles, is analyzed for its effect on financial results. Method: The study employs a quantitative approach using regression analysis to investigate the relationships between environmental costs, environmental performance, and financial performance. The population consists of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2022- 2023. Using purposive sampling, 98 companies were selected based on specific criteria. Results: This suggests that companies investing in sustainability and environmental initiatives can achieve long-term financial benefits. Novelty: This study highlights the relationship between environmental factors and financial outcomes within the context of non-cyclical consumer companies in Indonesia, a sector that has received limited attention in prior research. The results underscore the importance of integrating environmental sustainability into corporate strategies to enhance financial performance.

THE INFLUENCE OF CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE ON EARNINGS MANAGEMENT Ramdona, Sinta Sri; Larasati, Meita; Ramdani, Safier
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.257

Objective: This research aims to analyze the influence of capital structure and financial performance on earnings management practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. Method: This research uses a quantitative method, involving 118 samples of annual report data for the period 2021- 2022. Results: The results of the analysis indicate that capital structure has a significant negative impact on earnings management. On the other hand, financial performance has a significant positive impact on earnings management. Although both variables have a significant simultaneous effect, the coefficient determination shows that most of the variation in earnings management is influenced by other factors, such as regulation and corporate governance. Novelty: The novelty in this research lies in the use of the Stubben formula to measure earnings management, which provides a deeper perspective on the practice of earnings manipulation within companies.

Islam and the Green Economy in Review of Sharia Principles for Sustainable Business Practices Kaswoto, Junet; Simamora, Mukti; Rijadi, Puti Khairani; Ramdani, Safier; Sudarmanto, Eko
West Science Islamic Studies Vol. 3 No. 04 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i04.2325

This study reviews the intersection of Islamic principles and green economy practices, emphasizing how Sharia law can guide sustainable business operations. Using a literature review approach, 15 scholarly articles from Google Scholar were analyzed to identify key Sharia-based concepts—such as stewardship (khalifah), avoidance of waste (israf), ethical investment, and social responsibility—that support environmentally sustainable and socially responsible business practices. The findings reveal that integrating Sharia principles into corporate strategies promotes ecological preservation, ethical governance, and long-term economic resilience. Practical approaches highlighted include Sharia-compliant financing, green supply chain management, and eco-friendly corporate governance. This study underscores the potential of Islamic jurisprudence as a framework for advancing the green economy, offering insights for scholars, policymakers, and business practitioners seeking to harmonize religious ethics with sustainable development.

IMPACT OF THE CAPITAL STRUCTURE AND EARNING MANAGEMENT TO PRUDENCE: INFORMATION ASYMETRIS AS MODERATION VARIABLE Ramdani, Safier
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

The objective of this study is to analyse the influence of capital structure and profit management on prudence, as well as to analyze the asymmetric influences of information as a moderation variable on capital structures and profits management on accounting prudence. The method used is quantitative statistical analysis, using secondary data of the annual reports of companies listed on the Indonesian Stock Exchange in 2021-2022 sectors of consumer non-cyclicals and consumer cyclical. The results of this study found that capital structures have a significant positive influence on prudence, profit management has a significant negative influence upon prudence. Control variables such as profitability and corporate size have no significant negative influence on prudence. This research contributes to the literature on accounting prudence practices that information asymmetry can prove to be a moderation variable for capital structure and profit management versus prudence.

Pengaruh Digital Dan Pinjaman Online Terhadap Judi Online: Social Influencer Sebagai Variabel Moderasi Fadhilah, Ash Shoffi Hana; Ramdani, Safier; Ramdona, Sinta Sri
Improvement: Jurnal Manajemen dan Bisnis Vol 4 No 2 (2024): Vol 4 No 2 September 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v4i2.24668

The purpose of this study is to determine the effect of digital access and online gambling. Social influencers are used as moderating variables to strengthen digital access and lending in online gambling. This study uses quantitative descriptive analysis methodology with purposive sampling technique. The population of this study consisted of 210 students enrolled in private universities in LLDIKTI Region III. The collected data were analyzed using quantitative descriptive analysis and decision tree analysis, as well as multicollinearity, R-Square, t-statistics and f-statistics. The results of the study based on regression analysis show that digital has a significant positive impact on online gambling, social social influencers do not strengthen digitalization and online loans on online gambling. Decision tree analysis revealed that social influencer variables have a significant impact on a person's decision to engage in online gambling. This research is expected to enrich the literature and provide an overview of how digitalization, online loans, and social influencers can influence people to play online gambling using regression analysis and decision tree analysis. Keywords: Digital, Online Loans, Social Influencer, Online Gambling, Analysis Decision Tree Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan akses digital dan pinjaman online terhadap judi online. Social influencer digunakan sebagai variabel moderasi yang memperkuat akses digital dan pinjaman online terhadap judi online. Penelitian ini menggunakan metodologi penelitian analisis deskriptif kuantitatif dengan teknik pengambilan sampel purposive sampling. Populasi yang digunakan pada penelitian ini yaitu mahasiswa yang berkuliah di wilayah Perguruan Tinggi Swasta (PTS) yang terdaftar di LLDIKTI Wilayah III dengan jumlah sampel sebanyak 210 sampel. Data yang dikumpulkan tersebut di analisa menggunakan analisis deskriptif kuantitatif dan analisis model pohon keputusan (Decision Tree), selain itu juga melakukan uji deskriptif kuantitatif, uji validitas dan uji reabilitas, uji multikolerasi, uji R-Square,uji t-statistik dan f-statistik, dan uji decision tree. Hasil penelitian berdasarkan analisis regresi menunjukkan bahwa digital berpengaruh positif signifikan terhadap judi online, pinjaman online berpengaruh positif signifikan terhadap judi online, social influencer tidak memperkuat digital dan pinjaman online terhadap judi online. Analisis decision tree menghasilkan bahwa variabel social influencer memiliki pengaruh yang kuat terhadap seseorang untuk melakukan judi online. Penelitian ini diharapkan dapat memperkaya literatur dan memberikan gambaran mengenai digital, pinjaman online, social influencer dapat mempengaruhi seseorang bermain judi online berdasarkan analisis regresi dan analisis decision tree. Kata kunci: Digital, Pinjaman Online, Influencer Sosial, Perjudian Online, decision tree

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