Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Muhammadiyah JURNAL MAKRO MANAJEMEN Jurnal Review Pendidikan dan Pengajaran (JRPP)
Wahyuni, Ummi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi Muhammadiyah

 1 
Impact of Education Level, Training and Experience on Auditor's Professional Skepticism Fathorrahman, Fathorrahman; Subhan, Subhan; Wahyuni, Ummi
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 1 (2025)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i1.2336

Abstract

Abstract This study aims to analyze the effect of education level, training and experience on auditor skepticism. This study was conducted at the Sampang Regency Inspectorate. This study uses primary data through the distribution of questionnaires to 30 employees of the Sampang Regency Inspectorate. The results of the study indicate that the level of education does not affect the professional skepticism of the examiner, this can be shown based on the probability of the education level variable, which is 0.0940.05. Training does not affect the professional skepticism of the examiner, this can be shown based on the probability of the training variable, which is 0.5820.05. Experience affects the professional skepticism of the examiner, this can be shown based on the probability of the experience variable 0.0210.05. Thus, the level of education and training does not affect the professional skepticism of the examiner, while experience affects the professional skepticism of the examiner
Determination of BPJS Employment Membership Wahyuni, Ummi; Subhan, Subhan; Fathorrahman, Fathorrahman
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 1 (2025)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i1.2337

Abstract

This study aims to analyze the influence of knowledge, education, and income on BPJS Employment membership. This study was conducted at the Pamekasan Regency BPJS Employment Office. This study uses primary data through the distribution of questionnaires to 100 Pamekasan Regency BPJS Employment participants. The results of the study indicate that knowledge influences BPJS Employment membership with a significance value of less than 0.001. Education influences BPJS Employment membership with a significance value of less than 0.001. Income influences BPJS Employment membership with a significance value of 0.049. Thus, knowledge, education and income influence BPJS Employment membership
Co-Authors Fathorrahman Fathorrahman, Fathorrahman Habibi, Nur Syakherul Hasaniyah , Alfi Subhan Subhan