Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Islamic Education, Research and Multiculturalism (IJIERM)
Wijaya, Winny
Unknown Affiliation
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Etika Auditor, Profesionalisme, Independensi Auditor Dan Kompetensi Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan) Wijaya, Winny; Waisnawi; Tiorika Nababan; Maduma Sari Sagala
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8572

Abstract

Kualitas audit adalah tujuan penting yang ingin dicapai oleh auditor atas kegiatan audit yang dilakukan pada laporan keuangan organisasi. Auditor yang dapat menawarkan kualitas audit yang profesional serta dapat dipercaya sebagai dasar pilihan bagi pemilik perusahaan menjadi hal sangat penting untuk diprioritaskan dari tiap kegiatan audit yang dilakukan. Tujuan analis ini untuk memahami pengaruh dari etika auditor, profesionalisme, independensi auditor serta kompetensi auditor terhadap kualitas audit di KAP Kota Medan. Dengan populasi berupa pegawai kantor akuntan publik sejumlah 135 orang dari 23 KAP di Medan. Purposive sampling digunakan dalam proses pengambilan sampel, menghasilkan 86 jawaban. Studi berikut memakai data primer yang dihimpun dengan metoda studi pustaka dan survei. Analisa data dengan metoda regresi linear berganda, uji asumsi klasik serta uji hipotesis. Adapun temuan yang diperoleh yaitu etika auditor, profesionalisme, independensi auditor serta kompetensi auditor dengan parsial serta simultan mempengaruhi kualitas audit yang dihasilkan dengan positif serta signifikan. Terdapat keterkaitan yang sangat kuat antara etika auditor, profesionalisme, independensi auditor serta kompetensi auditor dengan kualitas audit. Besarnya persentase kualitas audit yang mencapai 66,2% dapat diinterpretasikan sebagai pengaruh dari variabel independen yang diteliti, sementara 33,8% sisanya dijabarkan oleh variabel lainnya tidak mencakup di kajian berikut.
Root Cause Analysis and Estimated Time for Completing Administration for Inpatients Discharged from General Hospitals Royal Prima Medan Wijaya, Winny; Ginting, Chrismis Novalinda; Nasution, Sriwahyuni
International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Vol 7 No 3 (2025)
Publisher : The Islamic Education and Multiculturalism Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/ijierm.v7i3.621

Abstract

The discharge process of inpatient care includes activities from when a patient is medically declared fit for discharge until they leave the hospital administratively. This study aims to analyze the root causes and time required for completing inpatient discharge administration at Royal Prima General Hospital Medan. This research used a qualitative analytical approach with a case study design. The informants consisted of 55 people, including 5 hospital staff and 50 patients. Data analysis techniques included data reduction, inductive and deductive analysis, data presentation, and conclusion drawing. The results showed that the average waiting time for inpatient discharge was 53.39 minutes, which is in accordance with the Minimum Service Standards (SPM). However, some units did not meet the standards, particularly the pharmacy department (61.12 minutes). The identified root causes included lengthy administrative procedures, delayed examination reports, limited human resources, drug shortages, and system network issues. In conclusion, although the overall waiting time met the SPM, improvements are needed in pharmacy and administrative units to enhance efficiency and accelerate the discharge process.
Co-Authors Ginting, Chrismis Novalinda Maduma Sari Sagala Nasution, Sriwahyuni Tiorika Nababan Waisnawi