Garuda - Garba Rujukan Digital

ANALISIS KECURANGAN BADAN USAHA MILIK NEGARA REPUBLIK INDONESIA MENGGUNAKAN FRAUD PENTAGON MODEL Rughova, Ridhollah; Darmawan, Arya
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 1 (2024): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i1.1350

Penelitian ini bertujuan untuk melakukan analisis kecurangan laporan keuangan pada Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 menggunakan fraud pentagon model. Desain penelitian yang digunakan penulis dalam penelitian ini menggunakan penelitian kausal. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling sehingga diperoleh 12 perusahaan dengan total 60 data observasi. Penelitian ini menggunakan data sekunder yaitu data laporan publikasi Tahunan (annual report) yang dipublikasi oleh masing-masing perusahaan dalam webiste resmi perusahaan. Adapun metode analisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa (1) Rasio pengembalian total aset berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, (2) Komposisi dewan komisaris independen berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan, (3) Total Accrual berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, (4) Pergantian direksi berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, dan (5) Kemunculan Foto Direktur Utama tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.

Analysis And Design Of Sales Information System Using Personal Extreme Programming (PXP) At Sumber Prima Mitra Darmawan, Arya; Abdillah, Zakki
SIMAK Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.565

Sumber Prima Mitra currently relies on Microsoft Office such as Microsoft Word and Excel for administration and data storage purposes, as well as using Instagram and WhatsApp as communication and information media. This approach raises concerns regarding data security and the effectiveness of disseminating information about a company's products and services. This research aims to overcome this problem by designing a web-based sales information system that can increase the effectiveness of management and dissemination of information at Sumber Prima Mitra. The method applied in developing this information system is Personal Extreme Programming (PXP). PXP was chosen for its flexible and iterative approach, allowing for continuous customization according to the company's specific needs. This web-based sales information system is expected to provide an efficient platform for managing sales, marketing and promotional data. This sales information system was created using UI/UX as the basis for implementing the system. The UI/UX creation has been adjusted to the needs of Sumber Prima Mitra, so that the implementation of the system is faster and more targeted. With this system, Sumber Prima Mitra is expected to increase productivity, reduce the risk of data loss, and attract more customers through more effective and organized information dissemination.

Analisis Pelatihan Masyarakat Terhadap Perencanaan Pembangunan Ketenagakerjaan di Dinas Tenaga Kerja Kabupaten Tangrang: Studi Tentang Perluasan Tenaga Kerja Darmawan, Arya; Cahyani, Ajeng Septi Dwi; Fernandy, Berly; Hastuti, Tria Duwi
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.5351

Penelitian ini bertujuan untuk menganalisis pelaksanaan pelatihan masyarakat yang diselenggarakan oleh Dinas Tenaga Kerja Kabupaten Tangerang dalam mendukung perencanaan pembangunan ketenagakerjaan, khususnya pada aspek perluasan kesempatan kerja. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pelatihan berbasis kompetensi yang dilaksanakan telah memberikan kontribusi signifikan terhadap peningkatan keterampilan masyarakat dan pengurangan angka pengangguran. Namun, terdapat beberapa kendala seperti keterbatasan anggaran, rendahnya tingkat partisipasi masyarakat, dan kurangnya sinkronisasi antara program pelatihan dan kebutuhan pasar kerja. Untuk meningkatkan efektivitas program, disarankan adanya analisis kebutuhan tenaga kerja yang lebih mendalam, peningkatan fasilitas pelatihan, serta kolaborasi yang lebih kuat dengan sektor swasta. Dengan demikian, program pelatihan ini diharapkan dapat mendukung perencanaan pembangunan ketenagakerjaan yang berkelanjutan dan inklusif.

PENGARUH HARGA, KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP KEPUASAN PELANGGAN (Studi Kasus Mie Enak Rasa Jakarta Utara) Zulkarnaini, Zulkarnaini; Pratama, Bayu; Akhmadi, Ali; Suhardi, Yusuf; Darmawan, Arya; Lukas, Gamaliel
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 2 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/5y83s723

Tujuan penelitian ini adalah untuk mengetahui pengaruh harga, kualitas pelayanan dan kualitas produk terhadap kepuasan pelanggan Mie Enak di daerah Sunter Jakarta Utara. Metode yang digunakan dalam penelitian ini adalah Metode Kuantitatif dengan SmartPls 4.0. Pengumpulan data diperoleh dengan menggunakan data primer atau menyebarkan kuesioner. Kuesioner disusun dengan mengajukan pernyataan atau pertanyaan sesuai indikator dan variable-variabel. Penarikan sampel dengan menggunakan rumus MOE. Hasil dari penelitian ini menyatakan bahwa harga tidak berpengaruh terhadap kepuasan pelanggan. Kualitas pelayanan tidak berpengaruh terhadap kepuasan pelanggan. Kualitas produk berpengaruh terhadap kepuasan pelanggan.

Cara Sukses Generasi Muda dalam Berwirausaha Suhardi, Yusuf; Pragiwani, Meita; Zulkarnaini, Zulkarnaini; Darmawan, Arya; Sakti, Sri Handoko; Husen, Irfan Arif
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 3 (2025)
Publisher : LPMP Imperium

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

Vocational high school (SMK) students, as part of the younger generation with strong physical and mental potential, must be equipped with productive knowledge to become independent and not a burden to their families or the government. This community engagement activity focused on developing an entrepreneurial mindset by presenting successful and failed business case studies and strategies to build and sustain a business. The activity used interactive methods: lectures, discussions, and Q&A sessions. These approaches created an engaging learning environment, encouraging students to ask questions and explore business topics more deeply. Lecturers from STIE Indonesia delivered contemporary business case studies, making the sessions relevant and intellectually engaging. Held on Tuesday, March 18, 2025, at SMK Tunas Markatin, Jakarta, the program resulted in high student enthusiasm and understanding of entrepreneurship. Students showed interest in generating creative business ideas and recognized the importance of business planning connected to their school subjects in economics and entrepreneurship. Success indicators included active participation during discussions, students’ ability to create basic business plans, and the school’s commitment to guiding students in continuing entrepreneurship development.

THE EFFECT OF DEBT DEFAULT, OPINION SHOPPING, AND FINANCIAL DISTRESS ON GOING CONCERN AUDIT OPINIONS THROUGH TENURE AUDIT AS A MEDIATING VARIABLE Wulandari, Siti Shinta; Darmawan, Arya
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i3.2182

This study aims to analyze the influence of debt default, opinion shopping, and financial distress on going concern audit opinions through tenure audit as a mediating variable. This study uses a panel data regression method with EViews 12 software, using data from Basic Materials Companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The results showed that debt default and financial distress had a significant positive influence on going concern audit opinions, which showed that debt default conditions and financial distress increased the likelihood of auditors giving business continuity opinions. On the other hand, opinion shopping does not have a significant influence on going concern audit opinions. Mediation analysis also shows that tenure audits mediate part of the relationship between opinion shopping and going concern audit opinions. This indicates that the long-term relationship between the auditor and the client can influence the auditor's decision regarding the business continuity opinion. This research contributes to the literature on the influence of financial and audit factors on business continuity opinions and offers practical recommendations for companies to improve the transparency and credibility of financial statements. Keywords: Debt Default, Opinion Shopping, Financial Distress, Audit Tenure

Pengaruh Media Sosial, Electronic Word of Mouth, dan Variasi Produk terhadap Keputusan Pembelian (Studi Kasus Produk Makanan Oke Enak Rawamangun) Suhardi, Yusuf; Akhmadi, Ali; Darmawan, Arya; Naili, Naili
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/abiwara.v4i2.3257

This research is intended to examine the effect of Social Media, Electronic Word Of Mouth, and Product Variations on Purchase Decisions, namely a food product produced by Okay Enak Rawamangun.The type of research used is associative research with a quantitative approach, using the latest SPSS 26.0 software. In this study, users who had purchased food items with the Oke Enak Rawamangun product. Sampling was based on the purposive sampling method, with a total sample of 97 buyers of Oke Enak. In terms of data used in research is primary data. In collecting data using a questionnaire. Hypothesis testing using the t test, f test, and the coefficient of determination test (R2) to see how much it contributes to purchasing decisions.This research produces evidence that (1) Social Media has a significant effect on Purchase Decisions in the field of Ok Delicious Rawamangun food, then (2) Electronic Word Of Mouth has a significant effect on Purchase Decisions, (3) Product Variation has a significant effect on Purchase Decisions and it is also proven (4). Social Media, Electronic Word Of Mouth, and Product Variations collectively have an influence on the decision to purchase Okay Enak Rawamangun food products.

Pengaruh Kualitas Pelayanan, Fasilitas, dan Harga terhadap Kepuasan Pelanggan (Studi Kasus di Lembaga Bimbingan Belajar Sukses Jakarta) Suhardi, Yusuf; Burda, Agustian; Darmawan, Arya; Zulkarnaini, Zulkarnaini; Fidayanti, Fidayanti
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 5 No. 1: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/abiwara.v5i1.3483

This research aims to determine the influence of service quality, facilities and prices on customer satisfaction at the Jakarta Success Education Institute.The strategy used is an associative strategy. The research method used in this research is a survey method, using a questionnaire as a data collection tool. The respondents sampled in this research were 134 consumers at the Success Education Institute. The analysis tool used is SPSS.The research results show that partially there is a significant influence on service quality, facilities and prices on customer satisfaction at PT. Jakarta Success Education.

Analysis And Design Of Sales Information System Using Personal Extreme Programming (PXP) At Sumber Prima Mitra Darmawan, Arya; Abdillah, Zakki
SIMAK Vol. 22 No. 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.565

Sumber Prima Mitra currently relies on Microsoft Office such as Microsoft Word and Excel for administration and data storage purposes, as well as using Instagram and WhatsApp as communication and information media. This approach raises concerns regarding data security and the effectiveness of disseminating information about a company's products and services. This research aims to overcome this problem by designing a web-based sales information system that can increase the effectiveness of management and dissemination of information at Sumber Prima Mitra. The method applied in developing this information system is Personal Extreme Programming (PXP). PXP was chosen for its flexible and iterative approach, allowing for continuous customization according to the company's specific needs. This web-based sales information system is expected to provide an efficient platform for managing sales, marketing and promotional data. This sales information system was created using UI/UX as the basis for implementing the system. The UI/UX creation has been adjusted to the needs of Sumber Prima Mitra, so that the implementation of the system is faster and more targeted. With this system, Sumber Prima Mitra is expected to increase productivity, reduce the risk of data loss, and attract more customers through more effective and organized information dissemination.

Penyuluhan Membangun Wirausaha di Era Digital untuk Siswa SMK Suhardi, Yusuf; Darmawan, Arya; Zulkarnaini, Zulkarnaini; Pragiwani, Meita; Sakti, Sri Handoko
Journal of Entrepreneurship and Community Innovations Vol 3 No 1 (2024): AGUSTUS 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v3i1.122

Dosen STIE Indonesia Jakarta melakukan kegiatan Pengabdian Kepada Masyarakat dengan memberikan penyuluhan dan pengetahuan tentang kewirausaaan di Era Digital kepada siswa SMK ICB. Kegiatan ini bertujuan untuk menyesuaikan dengan perkembangan bisnis saat ini. Bisnis online, yang kini marak seperti jamur di musim hujan, mudah dikelola bahkan oleh siswa SMK, dengan biaya yang relatif terjangkau. Bisnis online merupakan jenis usaha yang memanfaatkan internet sebagai sarana pemasaran produk atau jasa. Hasil kegiatan ini memberikan suatu informasi bahwa Siswa SMK mengerti dan punya kemauan tinggi dalam berwirausaha yang mempadukan teknologi kekinian yaitu dunia internet sebagai kekuatan teknologi media sosial dan kaitannya dengan dunia digital. Kegiatan ini juga diharapkan dapat membuat siswa SMK memiliki keinginan atau cita cita menjadi pengusaha yang dalam cita citanya ingin meraih masa depan melalui wirausaha yang gemilang.

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