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Pengaruh Pengalaman Audit, Skeptisisme Profesional, Dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Fraud Stefani Tanus; Anwar
Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i2.95

Abstract

This research was conducted to determine the influence of audit experience, professional skepticism, and time pressure on auditor’s ability to detect fraud at the regional inspectorate of south sulawesi province. The data source in this research is primary data in the form of answers to a questionnaire to the auditor of the regional inspectorate of south sulawesi province. The sampling method in thisr esearch used the saturated sample method and from this method 41 samples met the criteria. The data analysis technique in this research uses multiple linear regression analysis, where there search results show that the audit experience, professional skepticism, and time pressure have a significant positive effect on the auditor’s ability to detect fraud
PENGARUH MOTIVASI TERHADAP KEPUASAN KERJA KARYAWAN PERUMDA AIR MINUM KOTA MAKASSAR Putri, Andi Nurmaulidya; Anwar; Natsir, Uhud Darmawan; Hasbiah, Siti; Hamka, Rezky Amalia
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 12 No 2 (2024): Volume 12 Nomor 2 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v12i2.8848

Abstract

The purpose of this study was to determine the effect between motivation on job satisfaction of employees of Perumda Air Minum Makassar City and analyze the role of motivation in job satisfaction of employees of Perumda Air Minum Makassar City. This research is a quantitative descriptive research. The independent variable in this study is the motivation variable, while the dependent variable is employee satisfaction. The population in this study were 258 employees of Perumda Air Minum Makassar city. while the sample amounted to 80 people. The research data was obtained by giving a questionnaire. The data analysis technique is the simple linear regression test. Based on the results of data analysis, it is concluded that there is a positive and significant effect of motivation on job satisfaction of employees of Perumda Air Minum Makassar City. Motivation and job satisfaction are interrelated and influence each other. Employees who feel motivated tend to be more satisfied with their jobs because they feel that the efforts they make are recognized and appreciated. So that a company must be able to increase employee motivation so that employee satisfaction can increase and company goals can be achieved easily.  
PROFITABILITY ANALYSIS PT. HERO SUPERMARKET TBK AFTER CONVERTING GIANT TO IKEA Nugrainda, Auliah; Anwar; Tenri Sayu Puspitaningsih Dipoatmodjo
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.509

Abstract

This study aims to determine the financial performance at PT. Hero Supermarket Tbk for the 2018-2022 period using quarterly, using the Return on Investment ratio, and the Return on Equity ratio using the Du Pont System approach. The population in this study is the entire financial report data of PT. Hero Supermarket Group Tbk taken from the Indonesian Stock Exchange (IDX) website. The sample of this study uses time series data for the last five years consisting of quarterly balance sheets and profit and loss reports from PT. Hero Supermarket Group Tbk Period 2018-2022. Data collection techniques for this study using documentation techniques, which include data collection in the form of quarterly financial reports for the last 5 periods of PT. HERO Supermarket Group Tbk on the company's official website listed where it aims to collect and analyze financial report data and then perform a profitability ratio analysis. From the results of this study, we can see that the impact of converting Giant to IKEA for now looks influential but is still not clearly visible or not significantly visible. To see the results of the significant profitability ratios of PT Hero Supermarket Group Tbk, it takes 2 to 3 years.
ANALYSIS OF FINANCIAL DISTRESS USING THE ALTMAN Z-SCORE AND TAFFLER METHODS IN CEMENT SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2018-2021 Anwar; Puspita K, Armita; Muh. Ichwan Musa; Romansyah Sahabuddin; Anwar Ramli
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.903

Abstract

This research aims todetermine the potential for Financial Distress in cement manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The equation model used is the Altman Z-Score and the Taffler model. The data collection technique used is the documentation method with quantitative descriptive research data types. The results of the study show that cement sub-sector manufacturing companies for the 2018-2021 period have varied analysis results depending on the type of model implementation used. Companies that are in a healthy condition (safe area) for the two equation models are INTP in 2018-2021, and SMBR in 2018 for the Altman Z-Score model, while the SMGR Taffler model in 2018 is in a healthy condition (safe area). SMGR 2018-2020, WSBP 2018-2019, WTON 2018, and SMBR for 2020-2021 is in a gray area position for the Altman Z-Score equation model. While in the taffler model, companies that are in a gray area position are SMGR in 2019-2021, SMCB 2019-2020, WSBP in 2021, and SMBR in 2018 and 2021. Meanwhile companies that are in a bankrupt position are SMGR in 2021, SMCB in 2018- 2021, 2019-2020 WSBP, 2019-2021 WTON and 2019 SMBR for the Altman Z-Score model. In the taffler model, bankrupt companies are 2018 and 2021 SMCB, 2020 WSBP, and 2019-2020 SMBR. 2019-2020 WSBP, 2019-2021 WTON and 2019 SMBR for the Altman Z-Score model. In the taffler model, bankrupt companies are 2018 and 2021 SMCB, 2020 WSBP, and 2019-2020 SMBR. 2019-2020 WSBP, 2019-2021 WTON and 2019 SMBR for the Altman Z-Score model. In the taffler model, bankrupt companies are 2018 and 2021 SMCB, 2020 WSBP, and 2019-2020 SMBR
Analysis Students Perceptions FEB UNM Management of Cash Withdrawal Transactions Without ATM Cards via the BRImo Application Anwar
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 2 No 2 (2024): December
Publisher : Abadi Institute

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

Abstract

This study aims to analyze the perceptions of students of the Faculty of Economics and Business (FEB) of Makassar State University (UNM) towards the use of cardless cash withdrawal transactions using the BRImo application. Along with the development of financial technology, various innovations in digital banking services continue to emerge. One of them is the cardless cash withdrawal feature introduced by Bank Rakyat Indonesia (BRI) through the BRImo application. This feature allows users to make cash withdrawal transactions via mobile phones without the need for a physical card, which provides convenience and efficiency. This study uses a quantitative approach with a survey method to collect data from FEB UNM Management students. The results of the study are expected to provide an overview of the acceptance and challenges faced by students in using the service
Sosialisasi dan Pelatihan Pengolahan Buah Kelapa Menjadi Minyak Kelapa Murni Sebagai Inovasi Produk Usaha KWT Al-Ummahat Lendang Nangka Idiatul Fitri Danasari; Ni Made Wirastika Sari; Anwar; Siska Ita Selvia; Candra Ayu
Jurnal SIAR ILMUWAN TANI Vol. 5 No. 1 (2024): Jurnal Siar Ilmuwan Tani
Publisher : Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jsit.v5i1.138

Abstract

KWT Al-Ummahat merupakan salah satu kelompok wanita yang produktif di Desa Lendang Nangka Kecamatan Lombok Timur, salah satu produk andalan yang dihasilkan adalah minyak goreng kelapa. Melihat perkembangan produk tersebut maka dilakukan upaya diversifikasi produk KWT yaitu mengolah buah kelapa menjadi minyak kelapa murni atau Virgin Coconut Oil (VCO). Metode pengabdian kepada masyarakat dilakukan melalui beberapa tahapan dengan menekankan pada kegiatan sosialisasi dan pelatihan. Pengabdian dilakukan selama dua hari di Sekretariat KWT Al-Ummahat Desa Lendang Nangka sebanyak 20 peserta yang merupakan anggota KWT Al Ummahat. Hasil kegiatan pengabdian melalui sosialisasi dan pelatihan ini yaitu: 1) anggota KWT mengetahui manfaat dari minyak kelapa murni (VCO); 2) anggota KWT mengetahui cara dan proses pembuatan VCO; dan 3) anggota KWT memilki produk tambahan sebagai produk usaha bersama yaitu Virgin Coconut Oil (VCO) LENKA.
THE IMPACT OF SERVICE QUALITY, TRUST ON CUSTOMER LOYALTY WITH CUSTOMER SATISFACTION AS AN INTERVENING AT J&T LHOKSEUMAWE CITY Anwar; Adnan; Teuku Zulkarnaen; Naufal Bachri; Rusydi Abubakar; Heriyana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 2 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i2.1729

Abstract

This research is to examine the influence of service quality and customer trust on customer loyalty at PT. Global Jet Express (J&T) in Lhokseumawe with customer satisfaction as a mediating or intervening variable. This research uses a quantitative approach by collecting data using a questionnaire using Google Form. The data obtained was then processed using SmartPLS 3.0 analysis with the intervening effect. The analysis used includes: measurement model evaluation, structural model evaluation, and model fit evaluation. The results of this study show that the results of the H6 analysis test show that CS is able to mediate significantly and positively the influence of SQ on CL. This means that customer satisfaction can mediate or strengthen the service quality variable on customer loyalty at the J&T company. H7 shows that CS is able to mediate significantly and positively the effect of CT on CL. The higher the level of service quality and information access that the J&T expedition company has, the stronger the influence of customer trust will be on customer loyalty. This research can be a reference for J&T Lhokseumawe in designing strategies and policies to improve service quality and service access quality and increase trust in customers.
INTEGRATED MARKETING COMMUNICATION: A LITERATURE REVIEW Said Ma’ruf; Anwar
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 1 (2024): FEBRUARI - MARET 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

The concept of Integrated Market Communication relates to marketing communication planning and highlights the benefits of having a comprehensive plan that assesses the strategic roles of different communication disciplines, including public relations, advertising, direct marketing, and sales promotion. By combining these disciplines, the plan can maximize communication impact and clarity. The notion of integrated marketing communication aims to plan, create, consolidate, and implement many marketing communication benches. These benches include advertising, sales, promotion, publicity hubs, and direct marketing. Using a literature review approach, this research highlights some related previous studies as well as available relevant literature to get a deep understanding and meaningful insight about IMC. The review result shows that among the effective IMC strategies assist companies in marketing their products and services by sending out complimentary, understandable signals that are ultimately intended to turn prospects into consumers. In addition, it recommends that marketing managers consider the six Ms: market, mission, message, media, money, and measurement while developing an IMC plan.
MOTIVE OF THE 'RAN AWAY' OF STUDENTS IN ONE OF THE TAHFIZ ISLAMIC BOARDING SCHOOL IN BOGOR Anwar; Said Ma’ruf
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 3 (2024): JUNI - JULI 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

This research aims to find out to what extent the motives of students at the Tahfiz Al-Qur'an Islamic boarding school who often “ran away”, both at night and in the morning. Even though regulations and sanctions have been implemented, the deterrent effect on students has not made any changes. This research uses a qualitative method with a phenomenological approach which is used to understand the "run away" motives of students. Interviews were conducted with 5 students representing middle and high school levels at one of the Tahfiz Islamic boarding schools in the city of Bogor. The results of interviews with the "ran away" students showed that they had been studying or boarding for eleven months to three years. The students admitted that they felt bored and uncomfortable at the boarding school because of the lack of facilities and monotonous activities, as well as the lack of attention and appreciation from the supervisors at the boarding school. They often "run away" because they feel less fulfilled and did not get enough attention. Positive feedback and attention from coaches or teachers can increase their intrinsic motivation but it is still not optimal
Assesmen Risiko Dalam Pemberian Hak Bersyarat Bagi Narapidana Tindak Pidana Korupsi Di Lembaga Pemasyarakatan Kelas IIA Lombok Barat Agus Fujianto; I Gusti Ayu Ratih Damayanti; Anwar
Unizar Recht Journal (URJ) Vol. 2 No. 4 (2023): Unizar Recht Journal (URJ)
Publisher : Fakultas Hukum, Universitas Islam Al-Azhar Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/urj.v2i4.154

Abstract

Penelitian ini bertujuan untuk mengetahui pengaturan Assesmen risiko dalam  pemberian hak bersyarat bagi Narapidana Tindak Pidana Korupsi. Dan mengetahui pelaksanaan Assesmen risiko dalam pemberian hak besyarat bagi Narapidana Tindak Pidana Korupsi di Lapas Kelas IIA Lombok Barat. Penelitian ini menggunakan metode penelitian hukum empiris  yang memfokuskan pada penelitian peraturan perundang-undangan yang berlaku serta penerapannya di lapangan. Hasil penenlitian ini menunjukkan Assesmen risiko ini diatur dalam pasal  10  ayat (2) huruf c Undang Undang Nomor 22 Tahun 2022 tentang Pemasyarakatan dan Peraturan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Nomor 12 Tahun 2013 tentang Assesmen Risiko dan Assesmen Kebutuhan Bagi Narapidana dan Klien Pemasyarakatan.  Dalam pelaksanaan Assesmen risiko pada Lembaga Pemasyarakatan Kelas IIA Lombok Barat telah dijalankan sesuai ketentuan perundang-undangan, akan tetapi kurangnya jumlah asesor assesmen dibanding jumlah narapidana jauh lebih banyak mengakibatkan pelaksanaan assesmen tidak maksimal.
Co-Authors -, Siti Rahmi Abadi, Rahmat Riwayat Abd. Rahman Abdi Akbar Idris Abdul Aziz Abdul Rahman Abubakar Achmad Hamka Hamid Adherina Perabu Adi Subardi Adisaputera, Abdurrahman Adnan Adri, Mutia Tasyah Aeko Fria Utama FR Agung Widhi Kurniawan Agus Fujianto Agus Santoso Agus Setiawan Ahmad Ali Ahmad Yani Ainun Alauddin, Muhammad Hery Riyadi Alfons Ande Diaz Amalia, Regina Aminuyati Amiruddin Tawe Ananda, Siska Andi Agus Andi Amelia Putri Andi Mustika Amin Andi Wahyuni Andi Zuhra Ibrahim Andika Putra Andini, Salsa Andriani Jafar, Sharah Anggoro, Agung Doni Anggraini, Selvi Anggreni, Melda Angkat , Ismail Angraeni, Erni Anna Apriana Hidayanti Annisa Paramaswary Aslam Anton Anton Jamal Anwar , Faisal Anwar Anwar Anwar Fansuri, Muhammad Anwar Ramli Anwar Ramli Aprilia, Nur Amanda Arasyid, Harunnun Aria Saputra Ariandy, Fiar Arif Prasetya Arjunah Arsil Ainun Rahman Ary Wahyudi Asbi Amin Asharun, Alfahira Aslam, Annisa Paramaswary Assapari, Muhammad Mugni Awalia, Nurilmi Ayu Ayu Afrilia Ayu, Dian Fajar Azmia Laily Azzuhra, Wilda Banurea, Sabarita Basri Bela Safitri Latowale Bima Sena Bayu Dewantara Bin Wan Ismail, Wan Zuhari Br Saragih, Apulina Budiyati Bukhari Bukhari Bukhari Burhanuddin Cakrawijaya, Muh.Hidayat Candra Ayu Canra Permadi Chalid Imran Musa Chalid Imran Musa Cut Nyakdhin Cut Nya’dhin Deddy Ibrahim Rauf Defrianti Ramadani Dhina Megayati Dian Nanda Islami Dian Prastiwi, Liyana Dina Puspita Sari Dipoatmodjo, Tenri S.P Dipokusumo, Bambang Dj, MUHAMMAD ZUHRI Dzakwan Naufal Dzirrusydi, Zalmi Efendy Effendy, Meyland Citra Oktri Sienty Ekaputri, Risky Endi Ardianto Ernawati Erwin Resmawan Fachrurrazi Fadianti, Nurhas Fadli Fadli Faturrahman Fahlia Fahrul Razi Faisal, Fanny Indrayanti Farid H Tamim Fathurrahman, Fadli Fatihah Fatwa, Nur Apriani Febinda Febrianti Fendy Maradita Fikri, Ahmad Ma’mun Firman syah Fisa, Triansyah Fitriyah H., Mar'atul Fuady Gusti Ayu Ratih Damayanti Habeahan , Soufi Sakinah Haeruddin Hafidh Maksum, Hafidh Hafizatul Ulum Hardiansyah, Rian Hardianto, Toto Hardianty, Angraeni Hartini Hasbiah, Siti Hasidu, La Ode Abdul Fajar Hasriani Hastuti Hayati Heriyana Hety Budiyanti, Hety Husaini Husda Ida Bgs Gde Narayana Idiatul Fitri Danasari Idris, Abdi Akbar Ihsan, Ahmad ihsan Ihwan Iin Meriza, Iin Ilyas, Andi Alfiyah Indra Ardiansyah Irianto, Achmad Ishak, Muhammad Izzuddin Syakir Iyo King Siang JAMILAH Jayanti Mandasari Jovan Josafat Jaenputra Karmila, Susi Khaerudin, Dian Noorvy Khairil Ansari, Khairil Khidri Alwi, Muhammad Kiki Frida Sulistyani Lalu Muhamad Isnaeni Lalu Muhammad Nurul Wathoni Lilis Darmila Lina, Sri Intan Lisa Herianti Lukman Hakim M. Ikhwan Maulana Haeruddin M. Yusuf M. Zaki Maisy Alpha, Moch. Bahril Maisyaroh, Ummi Malika, Safinah Aisya Mandalika, Eka Nurminda Dewi Mandasari, Jayanti Maradita, Fendy Mark G. Maffett Martadinata, Sudrajat Marwah, Andi Maya Ranti Megawati - Meri Sartika Milawati Milwarni Mitrayati Mohamad Walid Asyhari Muhaimil Sulhaid Muhamad Saleh Muhammad Muhammad Arif Lanang Wicaksono Muhammad Ayyub Amin Muhammad Imaduddin As'ad Muhammad Munawir Syarif, Muhammad Munawir Muhammad Nurjaya Muhammad Rafli Faishal Wardana Muhammad Rifal Fan Putra Muhammad Rifqi Azhar Muhammad Syahrir Muhammad Usman, Muhammad Muhammad Zaki Mujahidah Mukarram, Hadratul Mulato, Alwi Mulyono, Mugi Munandar, Wahyu Munawarah Mursyid, Tengku Alfian Musa, Muhammad Ichwan Muslem Daud N. Ginting Nastia Natsir, Uhud Darmawan Naufal Bachri, Naufal Nelly Ngabe Joyti, Devi Adnyaswari Ni Made Nike Zeamita Widiyanti Ni Made Wirastika Sari, Ni Made Wirastika Niluh Desy Purnamasari Novia Anugra Nugrainda, Auliah Nur Hafizhah Putri Nurasia Nurbulan, Eka Nurfadilah Nurfarhana Nurhaedar Djafar Nurhayati Marada Nurjihanar, Nurul Mutmainnah Nurlita Kapiso Nurmaliyah Nurman Nurniqta Nursan, Muhammad Nurul Aprianti Nurul Azmi Nurul Fauziah Nurul Hirdayu Nurwahidah Nurwijayanti Nurzainah Ginting Nurzin R Kasau Oktavia, Rini P Patriani Paisal, Jon Pebrina, Maghfirah Peni Patriani Pertiwi, Nabilah Pohan, Khairisa Pohan, Zulfikar Riza Haris Poniman Puspita K, Armita Putri Septiani Putri, Andi Nurmaulidya Quthni , Afhdar Rachman, Intan Cahyani Radja, Muh. Jusuf Rahmah Johar Rahmat Karim Rahmi , Mutia Rahmi Rahmi Raihan, Rahmi Ramli Ramli Rani Darmayanti Rasnijal, Muhammad Ratna Mutia Regan, Yip Reyvana Rezky Amalia Hamka Rian Hardiansyah Rika Rokhana Riska Rismawati Riyanto Sigit, Riyanto Riza Pahlevi, Riza Rizaldi, Muhammad Rochmad Ponco Wasito Romansyah Sahabuddin Rosminah Rudianti Batter, Sherly Ruma, Zainal Rusydi Abubakar Saddiah, Aulia Meiliyana Safira, Yulia Safitri, Diah Ayu Safitri, Eva Safwandi Said Ma’ruf Said Munzir Saiful Arif Saiman . Sam Hermansyah Sapira, Amani Sahra Saputra, Didin Hadi Saragi, Emi Juwita Saridu, Siti Aisyah Savitri, Ni Made Widya Sektiana, Sinar Pagi Setiawan, Rifani Setiawardhana Shafa Shaidul Maula Sigit Riyanto Siregar, Sarmedi Agus Siska Ita Selvia Siti Alifa Siti Hasbiah Siti Rahmi Siti Rahmi, Siti Sri Mulyono Sri Reno Sri Wahyuni Sriyatun Stefani Tanus Sucipto Sugiarto, Aris Suhermanto, Achmad Sukarno SULASTRI Suleman, Gabriella Augustine Suleman, Yakub Sumardi Efendi Supartiningsih, Sri Supryady Surya, Iman Syamsuddin, Nurfiani Syamsunir Syardiansyah Syarief, Muhammad Nurman Syawila , Zuhrayana Syiar Rinaldy Syukriah Tarmizi Taufik, Anisya Devinta Taufiq Hidayat Tawe, Amiruddin Tenri Sayu Puspitaningsih Dipoatmodjo Teuku Zulkarnaen Thoharoh, Muchibatut Tifani, Aurellia Trias Puguh Jatmiko, Henry Trikoesoemaningtyas Usman M Vira Ayustina Wahid, Eriyanti Wahyu Hidayat Wawan Kurniawan Widhi Kurniawan, Agung Wildan Syafitri Willy Septinar Wirajaya Kusuma Yani, Salwa Sahpija Yudarsat, Andre Putra Yudit Yunarty Yusmika Indah Zahrul Fuadi Zhahirah, Nasywa Zhanaz Tasya