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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Pengabdian Masyarakat SENSASI
Saiful Anwar
UPN Veteran Jawa Timur
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Job Complexity, Job Knowledge dan Job Experience dengan Self-Efficacy Sebagai Variabel Moderasi Terhadap Audit Judgment Ahmad Luqmanul Hakim; Saiful Anwar
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v12i2.1423

Abstract

The purpose of this research is to test the influence of job complexity against audit judgment; job knowledge against audit judgment; job experience against audit judgment and self-efficacy moderating job complexity, job knowledge also job experience against audit judgment. In this study using several related theories, namely theory of planned behaviour, social cognitive theory and also attribution theory. The method used in this research is quantitative method by using primary data obtained by spreading questionnaire and measured using likert scale. The object of this research is auditors at public accounting firms in East Surabaya. This study uses proportional random sampling techniques. The sample used in this study was 100 respondents. The analytical technique used in this study was Partial Least Square (PLS) using WarpPLS 6.0.  the results of this research are interpreting that job complexity has not influences against audit judgment; job knowledge has a positive and significant influences against audit judgment; job experience has a positive and significant influences against audit judgment; self-efficacy has a moderating influence with negative and significant effect of job complexity, job knowledge and job experience against audit judgment.Keywords: Job Complexity, Job Knowledge, Job Experience, Self-Efficacy, Audit Judgment
Pengaruh Kecerdasan Intelektual Dan Academic Self Efficacy Terhadap Academic Fraud Dengan Sikap Etis Mahasiswa Sebagai Variabel Moderating Mike Nur Achmawati; Saiful Anwar
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3938

Abstract

The goal of this study is to see how intellectual intelligence affects academic cheating and how academic self-efficacy varies, with students' ethical beliefs as the limiting variable.The methodologies used in this investigation are quantitative.The survey's target audience was UPN Veteran Jawa Timur Experienced Accounting Students 2018, and the sample size was 70 people. The data analysis method is Warp PLS 7.0 Partial Least Square (PLS) software, and the sampling method is simple random sampling. The study and evaluation test results demonstrate a varying influence of intellectual intelligence on academic falsification, with a path coefficient of -0.455 and a p-value of 0.001. A path factor of -0.377 and a P-value of 0.001 were also found in variable testing of academic self-efficacy for academic fraud. The results show patf coefficients of 0.205 and P-values of 0.036 when testing the moderation variable, student ethical attitudes moderating intellectual intelligence, and academic self-report factors for academic cheating. With a P-value of 0.001, we may conclude that intellectual intelligence and academic self-efficacy factors have a negative and substantial impact on academic fraud, and that a variable in a student's ethical approach can diminish both of these variables. Keywords: intellectual intelligence, academic self-efficacy, academic fraud, student's ethical attitude
PEMULIHAN KEMANDIRIAN UMKMM DI MASA PANDEMI BERSAMA CIVITAS AKADEMIKA DAN FORUM KOMUNIKASI LPMK Erna Sulistyowati; Saiful Anwar; Nanda Wahyu Kirana
Jurnal Pengabdian Masyarakat SENSASI Vol. 1 No. 01 (2021): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v1i1.17

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) adalah usaha perdaganan yang dikelola oleh badan usaha atau perorangan. UMKM pada kecamatan Rungkut mempunyai kendala kesulitand alam memasarkan produk, mencari bahan baku dan manajerial sehingga produktivitasnya rendah. Dalammengatasi kendala tersebut tujuan program UMKM Mandiri yang diselenggarakan Forum Komunikasi LPMK dan UNPVJT memberikan kesempatan untuk dapat membantu pelaku UMKM menyelesaikan masalahnya. Program pelatihan yang dilaksanakan dengan memberdayakan pelaku UMKM dengan membagi pelaku UMKM menjadi kelompok untuk memberikan pelatihan manajerial dan memberikan bahan baku serta memberikan pelatihan untuk dapat membuat digitalisasi dalam pemasaran agar produk yang di tawarkan bernilai jual tinggi dan dapat di terima masyarakat.
Co-Authors Ahmad Luqmanul Hakim Erna Sulistyowati Mike Nur Achmawati Nanda Wahyu Kirana