Article Per Year (5 Year)
p-Index From 2021 - 2026
3.452
P-Index
This Author published in this journals
All Journal WALISONGO INFERENSI Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Walisongo: Jurnal Penelitian Sosial Keagamaan UNEJ e-Proceeding Jurnal Akuntansi dan Pajak FENOMENA Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Journal of Contemporary Accounting Journal of Islamic Accounting and Finance Research ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Apssai Accounting Review (ApAR) FENOMENA: Jurnal Penelitian LEBAH International Journal of Applied Business and International Management
Siti Maria Wardayati
Faculty Of Economics And Business, University Of Jember, Jember, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
Effect of Islamic corporate governance on customer trust: empirical study on Islamic bank Agung Budi Sulistiyo; Siti Maria Wardayati; Arif Hidayatullah; Shita Silvia Nahdia Riesky
Asian Journal of Islamic Management (AJIM) VOLUME 2 ISSUE 1, 2020
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajim.vol2.iss1.art2

Abstract

Purpose: This study aims to analyze the effect of Islamic corporate governance and shariah compliance on customer trust in Islamic bank.Methodology: The research method used is a quantitative method with random sampling technique. The data analysis technique used is descriptive statistics and multiple linear regression techniques to test the hypothesis.Findings: The results of the study show that (1) out of the five principles of GCG (transparency, accountability, responsibility, independency and fairness) only transparency has a positive effect on customer trust as indicated by a significance value of 0.047. (2) shariah compliance has a positive effect on customer trust, besides that shariah compliance is a very large indicator contributing to increase customer trust, indicated by a significance value of 0,000.Originality: As far as we are concerned, only a few publications examined the effect of Islamic corporate governance and shariah compliance on customer trust in Islamic bank.
EFFECT OF SUPERVISION AND TIME PRESSURE TO QUALITY OF AUDITOR WORK Mutimmah Rustianawati; Alwan Sri Kustono; Siti Maria Wardayati
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10592

Abstract

This study aims to determine the effect of Supervision and Time Pressure on the quality of the Auditor's work. This research is a quantitative research. The sampling technique used is asaturated sample. The sample in this study is the auditor of Inspectorate of East Java Province.The data used is primary data with survey method by distributing questionnaires to respondents.Test data is done by testing the validity, testing and reliability test using classical assumption of classical normality, multicollinearity test and heteroskedasitas test. Hypothesis test using multiple regression analysis using SPSS 17.0 The results of this study significantly influence both partially and simultaneously to the quality of the work of auditors.Keywords: Quality of Auditor's Work, Supervision, Time Pressure
DESIGN OF SALES PROCEDURE MONITORING SYSTEM AS THE BASIS OF DEVELOPING THE 'BERNADY LAND' DIGITALIZATION APPLICATION Siti Maria Wardayati; Wasito Wasito; Alfi Arif; Septarina Prita Dania Sofianti; Nining Ika Wahyuni; Marieta Julianti
UNEJ e-Proceeding 2022: E-Prosiding Kolokium Hasil Penelitian dan Pengabdian kepada Masyarakat
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

The purpose of this service community program is to design monitoring system of sales procedure as the basis of the 'Bernady Land' marketing digitalization application. This community services planning program include of conducting a field survey, designing sales system, and monitoring the system that has been alreasy used. Social media marketing and customer service automation are used as digital marketing strategy. This community service took placed in PT Ika Setia Agung Pratama which is located at Jl. Cendrawasih, Slawu, Kec. Patrang, Jember Regency, East Java 68116. PT Ika Setia Agung Pratama was clasified as company in the property sector. This community service program will be held for 90 days starts from February to May 2022. The First Month Community Service Activities are field surveys and design of sales systems and procedures. The second and third months of monitoring the implementation of sales systems and procedures as the basis for preparing digital marketing applications. The output of the service program are marketing digitalization application system's manual and an improvement in the internal control system of sales procedures. Keywords: Digitalization of Marketing, Social Media Marketing, Customer Service Automation
THE EFFECT OF INDEPENDENCE, PROFESSIONALISM AND ORGANIZATIONAL CULTURE ON THE PERFORMANCE OF INTERNAL AUDITORS Siti Maria Wardayati; Wasito Wasito; Alfi Arif; Septarina Prita Dania Sofianti; Nining Ika Wahyuni; Arif Hidayatullah
UNEJ e-Proceeding 2022: E-Prosiding Kolokium Hasil Penelitian dan Pengabdian kepada Masyarakat
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

This study aims to analyze the effect of the relationship between Internal Auditor Performance. The variables of the internal auditor's performance consist of Organizational Culture, Independence and Professional Ethics. Based on previous research, there is a Research Gap in the results of the research provided so that researchers are interested in re-testing by including the professionalism variable. The novelty of this study from previous researchers lies in the use of a variable, namely professionalism that affects the performance of BPKP auditors. This research was conducted using a survey method through a questionnaire. Sampling in this study using random sampling method. The sample in this study used as respondents were all BPKP auditors from functional positions as implementing auditors, advanced implementing auditors, supervisory auditors, junior auditors, first auditors, middle auditors, middle auditors, main auditors and middle auditors as supervisory coordinators, totaling approximately 100 respondents. The data that has been collected is then analyzed using Multiple Regression Analysis. The results of this study indicates that independence has an effect on BPKP Auditor Performance. The relationship shown by the regression coefficient is positive, meaning that the higher the independence, the higher the performance of the BPKP Auditor will be. Auditor Professionalism has no effect on BPKP Auditor Performance, meaning that the level of auditor professionalism will not affect BPKP auditor performance. Organizational Culture has no effect on the Performance of BPKP Auditors, meaning that the good or bad of Organizational Culture will not affect the performance of the auditors. Keywords: Organizational Culture, Independence, Professionalism, and Performance.
KAJIAN TEORITIS TENTANG UKURAN PERUSAHAAN DAN JUMLAH DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUI PENERAPAN MODEL COSO ENTERPRISE RISK MANAGEMENT Frisma Novela Arisandy; Siti Maria Wardayati; Yosefa Sayekti; Alfi Arif; Warsito Warsito; Septarina Prita DS; Nining Eka Wahyuni
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5317

Abstract

This study aims to discuss the theory of Firm Size and the number Boards of Directors on the Company Financial Performance through COSO Enterprise Risk Management. This research was conducted to examine the factors that can support the Company Financial Performance. The focus of this research is on COSO ERM using a sampling technique conducted through the Enterprise Risk Management Division. This type of research uses a qualitative descriptive method with a theoretical study of the factors that affect the Company Financial Performance. The results of this study indicate that: 1) Company size plays an important role in supporting the Company Financial Performance. 2) Company size plays an important role in supporting the implementation of COSO ERM. 3) The number of Directors plays an important role in supporting the Company Financial Performance. 4) The number of directors plays an important role in supporting the Company Financial Performance. 5) The implementation of COSO ERM plays an important role in realizing the Company Financial Performance. From the results of the analysis for the next stage of development research, statistical tests will be carried out with SEM analysis.
Audit Committee, Board, and Audit Report Lag Ahmad Iskandar Rahmansyah; Siti Maria Wardayati; Muhammad Miqdad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.577

Abstract

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.
New Perspective: Measuring Auditor Professionalism in Fraud Detection Heni Heni; Yosefa Sayekti; Siti Maria Wardayati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.623

Abstract

This research provides a new point of view to measure the professionalism of BPKP auditors in the field of investigation by utilizing the professionalism stated in the Regulation of the Head of BPKP 2010. The research was conducted on BPKP auditors in Java and Bali by filling out a questionnaire distributed via google form. From the distributed questionnaire obtained 51 respondents who participated in this study. Based on the data obtained, hypothesis testing was carried out using the Structural Equation Model (SEM) with the SmartPLS version 3.2.6 software. The results prove that auditor professionalism has a positive and significant effect on fraud detection as evidenced by the t-statistic of 7.526. In other words, the higher the professionalism of the investigative BPKP auditors, the higher their ability to detect fraud. The results also prove that professionalism according to the Regulation of the Head of the BPKP Year 2010 has been carried out properly by the BPKP auditors in the field of investigation and has truly become a work culture that must be carried out.
Fenomena Komplain Nasabah PAYDI PT Axa Mandiri Financial Services terhadap Kinerja Perusahaan (Studi Kasus pada PT AMFS Jember Area) Fitria Tidarina; Siti Maria Wardayati; Alwan Sri Kustono
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4280

Abstract

This study aims to explore the complaint phenomenon from Axa Mandiri Finansial Services customer in the Jember area. This is a qualitative research with a case study approach. The research took place at the Mandiri Jember area form 2020 to 2021. Choosing field research to understand study in-depth situations . The researcher observes, records, interview, explores sources that are closely related to the events that occurred at that time. The result of this study that complaints have an impact on customer’s buying interest ad FA’s convidence to sell insurance products. RBC helps FA to assure customer that the company in the good condition. The Resechers found indication of fraud in several customer complaints cases. Finally, the implementation of EDS has proven to be affective in reducing the number of fraud and avoiding complaints in the future. FA need a condusive environment to get positive vibes to improve theirs performance. Their good performance help company to increase its solvency.
DESAIN PENGUKURAN KINERJA PERUSAHAAN MEDIA TELEVISI DAERAH PADA BANYUWANGI TV DALAM KERANGKA BALANCED SCORECARD Ibanatuz Zuhro Siamu Mubarokah; Siti Maria Wardayati; Agung Budi Sulistiyo
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4416

Abstract

Banyuwangi TV performance measurement using traditional performance measurement only focuses on the financial. It has made an employee performance assessment which is commonly referred to as an Assessment manual. Manual assessment is a system of measuring or evaluating employee performance which is carried out manually by the company. This assessment is carried out every 6 months and has been running since 2019-2020. The purpose of this study was to analyze the performance measurement design of regional television media companies on Banyuwangi TV within the framework of the balanced scorecard. The author uses a qualitative method with a case study approach. The stages of performance measurement design include making company strategic goals based on the Balanced Scorecard, Company Strategy Map, process identification, making Key Performance Indicators (KPI) and weighting. In the perspective of the balanced scorecard, there are 4 perspectives, namely the financial perspective which produces 3 strategic objectives, the customer perspective produces 5 strategic objectives, the internal business process perspective produces 6 perspectives and the learning and growth perspective produces 4 strategic objectives. The formulation of key indicators that are compiled in key performance indicators (KPI) there are 25 KPIs consisting of 6 KPIs from a financial perspective, 7 KPIs from a customer perspective, 8 KPIs from an internal business perspective and 4 KPIs from a learning and growth perspective.
Pandangan Institusi Keuangan Islam Terhadap Audit Syariah Siti Maria Wardayati
FENOMENA Vol 8 No 2 (2016): FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M UIN Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.205 KB) | DOI: 10.21093/fj.v8i2.358

Abstract

Islamic banking in Indonesia, is growing rapidly since the issuance of policies on Islamic Banking. In order to minimize the risk of problems in the banking system, made efforts to control the use of patterns and mechanisms are getting better and is comprehensive. Audit Sharia in the Islamic financial services means the accumulation and evaluation of evidence to determine and report the level of concordance between the information and the criteria established for the purpose of Shariah compliance. Audit should be conducted by a competent and independenOleh therefore, auditors are representatives of the shareholders who want jobs (investment) them according to the laws of Islamic Shari'a.
Co-Authors Abd. Mujib Abd. Mujib Afdhika Drajat Dwi Santoso Agung Budi Sulistiyo Agustriono, Aldi Ahmad Iskandar Rahmansyah Ahmad Roziq Alfi Arif Alwan Sri Kustono Arafi, M. Wahyu Rahmadani Is Arif Hidayatullah Arif Hidayatullah Arif Hidayatullah Arif Hidayatullah, Arif Arisandy, Frisma Novela Awwaliyah, Intan Bayu Aprillianto Ditio Adi Surya Wijaya Hadi Efendi, Husnul Irfan Elviera Is Mayarani Ernis, Frenni Feni Wilamsari Fitria Tidarina Frisma Novela Arisandy Ginanjar Bima Riyandaru Gunarianto Gunarianto Hari Sukarno heni heni Heni Heni Ibanatuz Zuhro Siamu Mubarokah Imro'atun Shoimah Intan Nurul Awwaliyah Isti Fadah Iswi Hariyani Ja’far Aziz Hariza, Ja’far Aziz Ja’far Aziz Hariza Ludfa Febriana Marieta Julianti Markus Apriono Mohammad Fiqkri Muhammad Miqdad Mujib, Abd. Nadya Astadewi Putri A Niken, Regina Nining Eka Wahyuni Nining Ika Wahyuni Nur Hisamuddin Nurul Alfiyah Prahesti, Lina Rendra Raden Andi Sularso, Raden Andi Raissa Aulia Salsabila Ririn Irmadariyani Rustianawati, Mutimmah Septarina Prita Dania Sofianti Septarina Prita DS Shita Silvia Nahdia Riesky Suwargono, Eko Wahyu Agus Winarno Warsito Warsito Wasito Wasito Whedy Prasetyo Wilantari, Regina Niken Winda Amilia Yosefa Sayekti Yosefa Sayekti Yulihantini, Dinna Tri Zainal Arifin