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Audit Committee Accounting Expert and Earnings Management with "Status" Audit Committee as Moderating Variable Edy Suprianto; Suwarno Suwarno; Henny Murtini; Rahmawati Rahmawati; Dyah Sawitri
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i2.16

Abstract

This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm's which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.
Evaluasi Implementasi Kebijakan Perpres Nomor 16 Tahun 2018 dalam Pengisian Jabatan Fungsional Sekda Kabupaten Mojokerto Kadek Saptanita; Dyah Sawitri; Dwi Orbaningsih; Tri Cicik Wiyanti; I Made Murjana
Valid: Jurnal Ilmiah Vol. 20 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.300

Abstract

Implementation of government procurement of goods/services requires competent human resources. The aims of this research are to describe and analyze the evaluation, effectiveness, driving and inhibiting factors of Policy Implementation of Presidential Regulation Number 16 of 2018 in Filling Functional Positions During the Covid-19 Pandemic. The scope of this research is to evaluate the filling of functional positions for the manager of the procurement of goods and services in the Procurement Section of the Regional Secretariat of Mojokerto Regency for the 2020 period. This research uses a descriptive method with a qualitative approach. Data collection techniques using interviews. The results of the study showed that the implementation of the filling of functional positions for the manager of the procurement of goods and services in the Procurement Section of the Regional Secretariat of Mojokerto Regency has been running although it has not yet reached the target due to several factors.
INFLUENCE OF THE IMPLEMENTATION OF THE MINISTER OF TRADE'S REGULATORY POLICY NUMBER 6 OF 2022 AND STABILITY OF COOKING OIL PRICES AGAINST MSME INCOME BY MEDIATING MARKET OPERATIONS IN MOJOKERTO CITY Savitri, Dini Eka Nurul; Sawitri, Dyah; Setia, Kohar Adi
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 4 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i4.238

Abstract

Cooking oil is one of the necessities whose price is currently experiencing a spike, including in the Mojokerto City area. This price spike certainly affects people's income, especially in Micro, Small and Medium Enterprises (UMKM). To overcome this, the Mojokerto City Diskopukmperindag held Cooking Oil Market Operations at least nine times over the last four months. However, prices are still not stable. Therefore, this research was conducted to determine the effect of implementing Minister of Trade Regulation No. 6 of 2022 on the stability of cooking oil prices in Mojokerto City and the income of UMKM in Mojokerto City to determine the influence of market operations on the stability of cooking oil prices and UMKM income in Mojokerto City, as well as to determine the impact of the implementation of Minister of Trade Regulation No. 6 of 2022 on market operations in Mojokerto City. The research methods used are descriptive, verification, and path analysis. The research results show that there is a significant negative influence of the implementation of Minister of Trade Policy No. 6 of 2022 on the stability of cooking oil prices; there is no influence from the implementation of Minister of Trade Policy No. 6 of 2022 on UMKM income; The more market operations are carried out, the more stable the price of cooking oil will be. The more market operations are carried out, the more UMKM income will increase. The better the implementation of Minister of Trade Policy No. 6 of 2022, the more market operations will be carried out. Market operations can mediate the influence of the implementation of Minister of Trade Policy No. 6 of 2022 on the stability of cooking oil prices. Still, market operations cannot mediate the influence of the implementation of Minister of Trade Policy No. 6 of 2022 on UMKM income
Analysis of the Work Environment, Work Load, Employee Discipline, and Job Satisfaction During the Covid-19 Pandemic In Bangsal District, Mojokerto Regency Purwanto, Herry; Sawitri, Dyah; Saleh, Moch.
Jurnal Manajemen Sains dan Organisasi Vol. 4 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

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

Abstract

Objectives – The purpose of this study was to analyze the direct effect of work environment and workload on job satisfaction and work discipline and the indirect effect of work environment and workload on work discipline through job satisfaction.Design/Methodology/Approach – The research respondents were 35 employees of the Ward District Office of Mojokerto Regency. This study used a research instrument in the form of a questionnaire with the SEM-PLS test and processed using the WARP PLS 8 program.Findings - The results showed that there was a direct effect of the work environment and workload on job satisfaction and work discipline. Job satisfaction has a direct effect on work discipline. The work environment is not proven to have a significant effect on work discipline through job satisfaction and workload is proven to have a significant effect on work discipline through job satisfaction.
Implementation of Training Strategies, Financial Management, Human Resource Management, Business Management, Layer Chicken Wijayanti, Tri Cicik; Kurniaty, Kurniaty; Sawitri, Dyah; Anjeli, Maya Rupa; Rini, Yeni Tata; Bin Abdul Satar, Abdul Hadi
Teumulong: Journal of Community Service Vol. 2 No. 2 (2024): April 2024
Publisher : Institute of Education and Social Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62568/jocs.v2i2.114

Abstract

This article explores the implementation of financial management, human resource management (HRM), and business management training strategies in the context of layer chicken farming in Indonesia. Using a case study method, this research investigates best practices and challenges faced in implementing these strategies. The findings indicate that training in financial management, HRM, and business management significantly enhances operational efficiency and profitability of layer chicken farming businesses. However, the implementation of these strategies also encounters several obstacles such as limited resources, resistance to change, and a lack of understanding of the importance of effective management. This article provides valuable insights for layer chicken farming business owners and other stakeholders to strengthen management practices in the poultry industry. Further steps are also suggested to address the challenges encountered in implementing these strategies.
KEPUASAN KERJA KARYAWAN SEBAGAI VARIABEL INTERVENING UNTUK INTERAKSI SOSIAL DAN SOCIAL SUPPORT TERHADAP KINERJA PADA PERUSAHAAN Muhammad Dhohir; Dyah Sawitri; Martaleni Martaleni
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 11 No. 1 (2024): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v11i1.982

Abstract

This research aims to examine and analyze job satisfaction as intervening social interaction and social support on performance at the Mulia Grand Manufacturing company. The research method used is quantitative. The data collection technique uses a questionnaire method. The sample used was 130 respondents, namely all employees in the production division of the converting division. The hypothesis will be tested using the SEM PLS method via WarpPLS version 7 software. The results of the research have proven that: 1). Social interaction has a positive and significant effect on performance through job satisfaction. 2).Social support has a positive and significant effect on performance through job satisfaction. 3). Job satisfaction has a positive and significant effect on performance. 4). Social interaction has a significant positive effect on job satisfaction. 5).Social support positive and significant effect on job satisfaction. 6). Social interaction has a positive and significant effect on performance. 7).Social support has a negative and insignificant effect on performance. It can be concluded that there is a significant positive influence of social interaction on performance through job satisfaction, meaning that the relationship between social interaction and performance will increase with job satisfaction. On the other hand, this research proves that there is a significant positive influence social support on performance through job satisfaction, meaning social support influence on performance with work satisfaction. This research also proves that there is a significant positive influence of job satisfaction on performance,
Building an Outstanding Team: Analyzing HR Strategies for Optimal Performance at PT Al Barik Travel and Umrah Malang Dharmawan, M. Irfan; Sawitri, Dyah; Hadiyati, Ernani
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i1.13671

Abstract

This study analyzes HR strategies for optimal performance at PT Al Barik Travel and Umrah Malang, focusing on building an outstanding team through a SWOT analysis. It identifies key strengths, such as a skilled workforce and strong customer relationships, and pairs them with emerging opportunities in the travel industry, including the growing demand for personalized services and digital solutions. Recommended SO strategies include leveraging skilled employees to explore new markets and enhancing customer experiences through innovative technology. Ultimately, the research concludes that aligning organizational strengths with market opportunities can lead to improved performance and competitive advantage, emphasizing the importance of continuous training and development within the team.
Penggunaan Media Peraga Berbasis Energi Terbarukan Guna Menunjang Model Pembelajaran Student-Centered Learning di SDN Ajung 01 Kalisat Fadhilah, Nur; Risanti, Doty Dewi; Wahyuono, Ruri Agung; Sawitri, Dyah; Mawarani, Lizda Johar; Muharja, Maktum
Sewagati Vol 9 No 1 (2025)
Publisher : Pusat Publikasi ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j26139960.v9i1.2403

Abstract

Pengembangan media pembelajaran berbasis energi terbarukan dilakukan untuk mendukung implementasi Kurikulum Merdeka yang berfokus pada pembelajaran berbasis siswa (student-centered learning) dan pendekatan eksperimen. Media ini mencakup alat peraga yang memanfaatkan energi surya, angin, dan air, serta dilengkapi modul pembelajaran dan Lembar Kerja Siswa (LKS). Berdasarkan observasi di SDN Ajung 01 Kalisat Kabupaten Jember, keterbatasan media pembelajaran menjadi hambatan dalam penerapan Kurikulum Merdeka. Proses pembelajaran energi terbarukan cenderung bersifat teoretis tanpa visualisasi yang memadai. Untuk mengatasi hal ini, media pembelajaran yang dikembangkan tidak hanya mendemonstrasikan prinsip kerja energi terbarukan, tetapi juga memungkinkan siswa melakukan eksplorasi dan praktik langsung. Monitoring program selama empat bulan menunjukkan hasil yang positif. Siswa mengalami peningkatan pemahaman signifikan, sebagaimana terlihat dari hasil pretest dan posttest. Analisis berdasarkan Taksonomi Bloom menunjukkan capaian yang baik pada aspek kognitif, psikomotor, dan afektif. Selain itu, guru memberikan respon yang sangat baik terhadap media ini karena relevansinya dalam mendukung pembelajaran aktif dan inovatif.
Komitmen Memediasi Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Dinas Koperasi, Usaha Mikro, Perdagangan dan Perindustrian Kabupaten Probolinggo Lilik Farida; Dyah Sawitri; Umi Muawanah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 10: September 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

Kajian penelitian ini bertujuan untuk mengetahui dan menganalisis komitmen memediasi motivasi kerja dan lingkungan kerja terhadap kinerja karyawan Dinas Koperasi, Usaha Mikro,Perdagangan dan Perindustrian (DKUPP) Kabupaten Probolinggo. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan menggunakan metode dan pendekatan kuantitatif yang menggambarkan motivasi kerja terhadap kinerja pegawai Dinas Koperasi, Usaha Mikro,Perdagangan dan Perindustrian (DKUPP) Kabupaten Probolinggo. Jumlah populasi dalam penelitian ini adalah seluruh pegawai Dinas Koperasi, Usaha Mikro, Perdagangan dan Perindustrian (DKUPP) Kabupaten Probolinggo yaitu sebanyak 122 orang. Penarikan sampel dalam penelitian menggunakan sampling jenuh. Hasil penelitian menunjukkan bahwa dari analisis data statisik tabel model summary, menjelaskan besarnya nilai korelasi atau hubungan (R) sebesar 0,698. Berdasarkan besar pengaruh variabel independen atau motivasi kerja (X) terhadap variabel dependen kinerja pegawai (Y) ditunjukkan oleh nilai Adjusted R Square sebesar 0,575artinya 57,5% besar pengaruh variabel independen atau motivasi kerja terhadap variabel dependen kinerja pegawai (Y) di Kantor Dinas Koperasi, Usaha Mikro, Perdagangan dan Perindustrian (DKUPP) Kabupaten Probolinggo dari hasil output tersebut maka di peroleh bahwa pengaruh motivasi kerja (X) terhadap kinerja pegawai (Y) berada pada tingkatan sangat berpengaruh
The Influence of Human Resources Quality On Performance By Mediation of Productivity In The New Normal Era at Bank Pembangunan Daerah Jawa Timur Tbk Malang Branch Eko Putri, Ratih Puspitasari; Sawitri, Dyah
Devotion : Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i14.321

Abstract

This study aims to analyze the effect of quality of human resource on productivity, quality of human resource on performance, productivity on performance, and quality of human resource on performance with the mediation of productivity in the new normal era at PT Bank Pembangunan Daerah Jawa Timur Tbk Malang Branch. The research method used is path analysis on 64 respondents with purposive sampling method. The results showed that the quality of human resources has an effect on productivity, the quality of human resources has an effect on performance, productivity has an effect on performance, and the quality of human resources has an effect on performance with the mediation of productivity in the new normal era at PT Bank Pembangunan Daerah Jawa Timur Tbk Malang Branch