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All Journal Journal of Information System, Applied, Management, Accounting and Research Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta International Journal of Informatics, Economics, Management and Science
Bertha Elvy Napitupulu
Sekolah Tinggi Ilmu Ekonomi Jayakarta, Jakarta
Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences

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PENGARUH INDEPENDENSI, PENGALAMAN KERJA, DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PUSAT Bertha Elvy Napitupulu; Mery Umi Umaeroh; Sita Dewi; Dwi Listyowati
Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 2 (2021): JISAMAR : Volume 5, Nomor 2, May 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v5i2.424

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh Independensi, Pengalaman Kerja dan Etika Profesi Auditor terhadap kualitas audit pada KAP Jakarta Pusat. Strategi penelitian yang digunakan adalah asosiatif/kausatif. Metode penelitian yang digunakan adalah survei. Populasi dalam penelitian ini adalah auditor di KAP Jakarta Pusat, sedangkan sampel dalam penelitian ini adalah 128 auditor di KAP Jakarta Pusat yang ditentukan dengan teknik purposive sampling. Analisis data yang digunakan adalah deskriptif data, uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linier berganda, analisis koefisien determinasi dan uji hipotesis dengan menggunakan program SPSS 22.0. Hasil penelitian menunjukan: 1) Independensi berpengaruh positif dan signifikan terhadap kualitas audit pada KAP Jakarta Pusat, yang semakin baik independensi auditor, maka semakin baik kualitas audit, 2) Pengalaman Kerja tidak mempengaruhi kualitas audit, artinya bahwa pengalaman kerja yang dimiliki oleh auditor tidak akan mempengaruhi hasil audit itu sendiri, 3) Etika profesi berpengaruh positif dan signifikan terhadap kualitas audit pada KAP di Jakarta Pusat, yang semakin baik etika profesi yang dimiliki oleh auditor maka semakin baik pula kualitas audit yang dihasilkan.
Sosialisasi Dan Edukasi Protokol Kesehatan Untuk Tetap Sehat Dan Bugar Bagi Tukang Sampah di Tempat Pembuangan Sampah Penggilingan Jakarta Timur Sita Dewi; Dwi Listyowati; Bertha Elvy Napitupulu; Francisca Hermawan
TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 1 No 2 (2021): TRIDHARMADIMAS: December 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (750.766 KB) | DOI: 10.52362/tridharmadimas.v1i2.665

Abstract

Tukang sampah adalah orang yang mengurusi sampah di suatu lingkungan. Tugas mereka adalah membersihkan lingkungan dari sampah dengan cara mengumpulkan kemudian mengangkut sampah tersebut ke tempat pembuangan sampah yang besar, sebelum diangkut lagi ke tempat pembuangan sampah akhir. Di tempat pembuangan sampah besar, sampah-sampah hasil pengumpulan dan angkutan dari lingkungan dipilah lagi, sehingga ada yang masih dapat digunakan lagi, didaur ulang atau benar-benar harus dibuang. Pekerjaan mereka adalah pekerjaan berat, yang memerlukan tenaga dan kesehatan yang baik. Untuk itu mereka harus dapat menjaga kesehatannya sehingga mereka tetap dapat bekerja membersihkan lingkungan. Di daerah Penggilingan Jakarta Timur terdapat tempat sampah besar yang digunakan untuk menampung sampah-sampah dari lingkungan kecamatan Penggilingan, sebelum nantinya sampah akan diangkut ke tempat pembuangan akhir.
Profitability Analysis of Home-scale SMEs Based on Digital Marketing Media Clara Herlina Karjo; Bertha Elvy Napitupulu; Francisca Hermawan
International Journal of Informatics, Economics, Management and Science (IJIEMS) Vol 1 No 1 (2022): IJIEMS (January 2022)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.842 KB) | DOI: 10.52362/ijiems.v1i1.707

Abstract

Home-scale business or doing business from home by family members is one choice to sustain people’s economy during the covid pandemic. With the advance of digital technologies, these home-scale businesses should be performed through digital platforms or social media. With proper utilisation, social media can increase the profits of these businesses. The purpose of this article is to analyse how social media can generate profit for small scale businesses. The data were obtained from the sales reports of three home-scale businesses in Jakarta, which specialized in selling traditional snacks. From the data, we analyzed the profit earned from each of the social media used (Instagram, Facebook, WhatsApp, and Word of Mouth) to find out which media generated the most profit for their business. We found that the highest profit for home scale business came from Instagram because promotion through Instagram resulted in the highest number of items sold. The findings signify that using the right social media can generate maximum profit. However, the use of social media as digital marketing tool should depend on the habits and control of the business owner over the media.
The contribution of auditor individual characteristics to audit quality: an attribution theory approach in a digital context Oktavia Marpaung; Bertha Elvy Napitupulu; Sita Dewi; Luky Yunia Wennadi; Hadi Santoso
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2243

Abstract

The increasing integration of Artificial Intelligence (AI) in the audit process raises concerns about the future role of human auditors. However, human auditors continue to play a critical role in ensuring audit quality through their capability, emotional intelligence, and integrity. This study aims to examine the contribution of these three auditor characteristics in influencing audit quality. Using a quantitative approach, this research collected data from 100 auditors working at public accounting firms (KAP) in the DKI Jakarta region. The sampling technique used was simple random sampling, and data analysis was conducted using multiple linear regression and correlation analysis. The results show that all three variablescapability, emotional intelligence, and integritysignificantly influence audit quality. Among them, capability and emotional intelligence have the strongest positive contribution, followed by integrity. These findings support the attribution theory, which states that individual behavior and outcomes are shaped by internal and external factors. The study contributes to the audit literature by emphasizing the relevance of human factors in an increasingly automated audit environment. Implications include the need for continuous professional development and ethical training to enhance auditors’ competencies in the digital era.
The effect of dividend policy and net income on stock prices of companies listed on the indonesia stock exchange For the period 2021-2023 Rudy Hedianton Saragih; Gamliela Shaina Korompis; Bertha Elvy Napitupulu; Kuncu Saragih; Oktavia Marpaung; Luky Yunia Wennadi
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2007

Abstract

Number of companies listed on the Indonesia Stock Exchange are increasing. These companies have gone public, they issue shares and trade them on the Indonesia Stock Exchange. This provides an option for investors to invest. Before investing, investors analyze published information, so that they can correctly decide which shares to buy. The information analyzed is information about the company's performance, including the company's dividend policy and net profit. Dividend policy is information for investors about the company's performance which is expected to encourage stock prices. The company's net profit shows the performance and ability of the entity to make a profit. Investors will receive large dividends if the company has a large net profit. Investors will be more interested in investing which will result in an increase in stock prices. This study aims to determine the effect of dividend policy and net income on stock prices in companies listed on the Indonesia Stock Exchange in the 2021-2023 period. The population of this study are companies listed on the Indonesia Stock Exchange for the period 2021-2023. With the non-probability sampling technique purposive sampling, 23 companies were selected as samples, so that the amount of data used was 69 data. Data analysis uses multiple linear regression and correlation analysis. The results showed that dividend policy has a positive and significant effect on the stock price of companies listed on the Indonesia Stock Exchange for the period 2021-2023.
The effect of audit tool and linked achieved system (ATLAS) on auditor performance Bertha Elvy Napitupulu; Indah Nurhayati; Francisca Hermawan; Kuncu Saragih; Oktavia Marpaung
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2245

Abstract

Technological developments require all sectors to implement the use of information technology, including audit processes that transform manual audits into computer-based audit techniques. Computer-based audit techniques make it easier for auditors to collect evidence and evaluate data, thereby supporting the identification of material errors. The optimal use of computer-based audit techniques has a significant impact on the effectiveness of audit implementation. Public accounting firms have begun to use computerized audit techniques to improve the efficiency and effectiveness of the audit process. ATLAS (Audit Tool and Linked Achieved System) is one of the computer-based audit software that has become widely used in public accounting firms. ATLAS is audit software designed to improve the effectiveness and efficiency of audits through structured documentation, tracking of audit findings, and integration of historical data. The use of ATLAS software should significantly improve auditor performance, particularly in terms of the efficiency and accuracy of the audit process. This study aims to determine the effect of ATLAS usage on the performance of auditors from public accounting firms in Jakarta. Auditor performance is measured in terms of efficiency, effectiveness, and accuracy. The sample for this study consisted of 80 auditors from public accounting firms in Jakarta who had worked for at least one year using ATLAS. Data analysis was performed using regression analysis and simple linear correlation, the results of which showed that ATLAS had an effect on auditor performance, namely efficiency, effectiveness, and accuracy.
Co-Authors Clara Herlina Karjo Dwi Listyowati Francisca Hermawan Gamliela Shaina Korompis Hadi Santoso Indah Nurhayati Kuncu Saragih Luky Yunia Wennadi Luky Yunia Wennadi Mery Umi Umaeroh Oktavia Marpaung Rudy Hedianton Saragih Sita Dewi Sita Dewi