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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen dan Bisnis (Performa) Jurnal Manajemen Bisnis Dinamika Pendidikan International Journal of Nusantara Islam Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Journal of Accounting and Investment Jurnal Ekonomi Syariah Teori dan Terapan JURNAL IQRA´ Indonesian Journal of Sustainability Accounting and Management AKUNTANSI DEWANTARA Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Tadbir : Jurnal Studi Manajemen Pendidikan Journal of Islamic Economic Laws Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Kesehatan JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Enrichment : Journal of Management Jurnal Layanan Masyarakat (Journal of Public Service) Airlangga Development Journal Prosiding Conference on Research and Community Services Jurnal Pengabdian Masyarakat Asia REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Indian Journal of Forensic Medicine & Toxicology Jurnal Ekonomi dan Perbankan Syariah Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis International Journal of Humanities Education and Social Sciences Jurnal Defendonesia (DEFENDONESIA) Jurnal Akuntansi dan Keuangan Indonesia Acitya Wisesa: Journal of Multidisciplinary Research Jurnal Manajemen Informatika dan Bisnis Digital Applied Quantitative Analysis (AQA) Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmiah Manajemen Surya Pasca Scientia Riset Akuntansi dan Keuangan Indonesia International Journal of Nusantara Islam Journal of Islamic Economic Laws Jurnal Pendidikan dan Pengembangan Sumber Daya Pertahanan E-Jurnal Akuntansi
Sri Iswati
Faculty Of Economic And Business, Accounting, Airlangga University, Surabaya, East Java
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT WAHANA SARANA INFORMATIKA Iswati, Sri
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 13, No 2 (2024): KOMPLEKSITAS EDISI DESEMBER 2024
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol13no2.653

Abstract

This study aims to determine the effect of leadership style and work discipline, both partially and simultaneously, on employee performance at PT Wahana Sarana Informatika. This research uses descriptive methods with a quantitative approach. The research sample comprised 75 people with data collection techniques using a questionnaire. Data is analyzed using multiple linear regression. The results showed that leadership style has a positive and significant effect on employee performance, work discipline has a positive and significant impact on employee performance, and leadership style and work discipline together have a substantial effect on employee performance. The PT Wahana Sarana Informatika employee's performance is influenced by leadership style and work discipline by 74.8%, while the remaining 25.2% is influenced by other factors not examined in this study.Penelitian ini bertujuan untuk mengetahui pengaruh Gaya Kepemimpinan dan Disiplin Kerja baik secara parsial maupun simultan terhadap Kinerja Karyawan di PT Wahana Sarana Informatika. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Sampel penelitian berjumlah 75 orang dengan teknik pengumpulan data menggunakan kuesioner. Analisis data menggunakan Analisis Regresi Linier Berganda. Hasil penelitian menunjukan gaya kepemimpinan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, gaya kepemimpinan dan disiplin kerja secara bersama-sama berpengaruh signifikan terhadap kinerja karyawan. Kinerja karyawan PT Wahana Sarana Informatika dipengaruhi oleh gaya kepemimpinan dan disiplin kerja sebesar 74,8%, sedangkan sisanya sebesar 25,2% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini.
FOUCAULDIAN SURVEILLANCE IN PROBITY AUDIT: DECODING STRATEGIES TO PREVENT PROCUREMENT FRAUD Ramadhan, Muh. Syahru; Iswati, Sri
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21839

Abstract

Corruption cases in the procurement of goods and services continue to occur. This study aims to examine the effectiveness of the implementation of probity audits in preventing fraud in the procurement of goods and services. This study uses qualitative approach with participants from the DKI Jakarta Provincial and the Dompu Regency Inspectorate. The results of the study indicate that the probity audits carried out by the DKI Jakarta Provincial Inspectorate and the Dompu Regency Inspectorate during 2023 and 2024 have not been optimal. This is because the probity audit process still uses the data sampling method, thus limiting comprehensive fraud detection. Furthermore, this study found that the lack of qualified auditors and inadequate technological support hindered audit effectiveness. This study contributes to the academic literature and audit and oversight practices by integrating the concept of Foucauldian oversight into the context of integrity audits to prevent fraud in government procurement.
EVALUASI KINERJA KEUANGAN PERUSAHAAN INDUSTRI PERTAHANAN UNTUK MENDORONG KEMANDIRIAN EKONOMI PERTAHANAN NASIONAL Diva Theressa, Thea; Abidin, Zainal; Iswati, Sri
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 3 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i3.2025.1156-1166

Abstract

Industri pertahanan memiliki peran strategis dalam mendukung kemandirian ekonomi dan keamanan nasional Indonesia. Perusahaan seperti PT Pindad, PT Dahana, dan PT INTI menjadi aktor utama dalam penyediaan alutsista, bahan peledak, dan teknologi komunikasi strategis. Namun, tantangan finansial dan operasional masih menghambat kontribusi mereka terhadap kemandirian ekonomi pertahanan. Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan ketiga perusahaan tersebut pada periode 2019–2023 dengan fokus pada analisis evaluasi kinerja keuangan. Metode penelitian menggunakan pendekatan deskriptif kuantitatif berdasarkan data keuangan sekunder. Hasil penelitian menunjukkan bahwa PT Pindad dan PT Dahana mengalami peningkatan signifikan dalam laba bersih pada 2023, masing-masing sebesar Rp 120,77 miliar dan Rp 458,46 miliar, setelah menghadapi fluktuasi selama periode penelitian. Sebaliknya, PT INTI terus mencatat kerugian dari 2019 hingga 2023, dengan kerugian terbesar mencapai Rp 434,77 miliar pada 2019. Temuan ini mengindikasikan adanya perbedaan signifikan dalam kemampuan perusahaan untuk mengatasi tantangan keuangan. Implikasi penelitian ini menyoroti pentingnya penguatan strategi manajerial, efisiensi operasional, dan dukungan kebijakan pemerintah untuk meningkatkan kontribusi sektor industri pertahanan terhadap kemandirian ekonomi nasional secara berkelanjutan.
STRATEGI PEMBERDAYAAN UMKM UNTUK MENINGKATKAN PERTUMBUHAN EKONOMI GUNA KEMANDIRIAN EKONOMI BANGSA INDONESIA Julianus Pardede, Simon; Eko Saputro, Guntur; Iswati, Sri; Suwito, Suwito
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 4 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i4.2024.1526-1538

Abstract

Perekonomian Indonesia bergantung pada usaha mikro, kecil, dan menengah (UMKM), yang menyumbangkan lebih dari 97% tenaga kerja nasional dan sekitar 60% PDB. Namun sektor ini masih menghadapi banyak masalah yang menghambat pertumbuhannya, seperti keterbatasan akses ke sumber daya finansial, teknologi, pasar, dan sumber daya manusia yang terampil. Teori pemberdayaan dan teori pertumbuhan neoklasik digunakan dalam penelitian ini. Penelitian ini menggunakan metode Tinjauan Literatur Sistematis (tinjauan literatur sistematis). Metode ini dipilih karena memungkinkan mengumpulkan dan mensintesis data dari berbagai sumber literatur yang relevan selama lima tahun terakhir, termasuk jurnal ilmiah nasional dan internasional yang sudah terindeks, buku, laporan pemerintah, dan sumber lainnya yang dapat dipercaya. Analisis sistematis ini dilakukan untuk mengumpulkan data. Pencarian literatur dilakukan secara menyeluruh pada berbagai basis data elektronik seperti Google Scholar, Semantic Scholar. Hasil penelitian yang dicapai oleh UMKM dapat membantu mengurangi kemiskinan dan kemiskinan dengan memberikan peluang kerja bagi masyarakat. UMKM juga memainkan peran penting dalam perekonomian Indonesia dan memanfaatkan potensi ekonomi dengan menerapkan strategi pemberdayaan UMKM yang komprehensif dan efektif. Strategi yang dapat diterapkan seperti peningkatan kapasitas sumber daya manusia, penyediaan akses yang lebih mudah ke permodalan, peningkatan akses pasar, penerapan digitalisasi dan teknologi, insentif pajak dan reformasi regulasi, dan kolaborasi dengan lembaga penelitian dan pengembangan.
PENINGKATAN KOMPETENSI WIRAUSAHA MUDA MELALUI PROGRAM KEGIATAN KEWIRAUSAHAAN PADA BADAN USAHA AMAL NASYIATUL AISYIYAH KABUPATEN KENDAL Diwanti, Dyah Pikanthi; Suryanto, Suryanto; Iswati, Sri; Agustina, Tri Siwi; Notobroto, Hari Basuki
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v3i1.173-185

Abstract

Nasyiatul Aisyiyah Kabupaten Kendal is one of the young women organizations of Muhammadiyah that has a business unit called Amal business entity Nasyiatul Aisyiyah (BUANA) which moves as a form of entrepreneurship organization. This series of activities began with the planning of events, implementation activities and evaluation, and a follow-up plan (RTL) in the form of creating an entrepreneurial database to see a few entrepreneurial competencies owned by entrepreneurship. The activities carried out by involving the elements of the leadership of branch leaders and leaders in the branches in the district of Kendal to be able to creatively and effectively apply the training results sustainably. The entrepreneurship Program successfully showed progress. The participant Database shows a success indicator where the majority of participants aged 37 – 45 are 39.8% of the total participants in this activity as much as 93 people. That means it is the productive age of existing entrepreneurs who strengthens the movement of BUANA. And the length of 1-10 years is the identification of participants from the beginning to contribute creative ideas in the development of BUANA. Competency has a strong influence on entrepreneurship (BUANA). It means that the need for HR competence becomes significant in contributing to the entrepreneurship of the Nasyiah organization in this case, BUANA (charity agency Nasyiatul Aisyiyah) Kabupaten Kendal.
The Effect of Organizational Culture and Readiness to Change on Organizational Entrepreneurship: The Role of Competence Diwanti, Dyah Pikanthi; Suryanto, Suryanto; Iswati, Sri; Agustina, Tri Siwi; Notobroto, Hari Basuki
Jurnal Manajemen Bisnis Vol. 12 No. 2: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v12i2.10330

Abstract

Research aims: The purpose of this study is to reveal/investigate how the organizational culture changes the readiness of human resources through entrepreneurial competence to run an organization. At present, the organization's existence is very competitive with other organizations, making human resources a strategic resource owned by the organization. Therefore, organizations must be able to respond to many events that cause changes in the environmental forces that influence them.Design/Methodology/Approach: The type of research is quantitative research. This study used a questionnaire as the survey technique. The analysis of this research was carried out by conducting a classic assumption test, including the multicollinearity test, heteroscedasticity test, and normality test. Furthermore, the data were analyzed employing multiple linear regression analysis, namely the coefficient of determination test (R2), simultaneous significance test (F), and the test of the significance of individual parameters (T). Intervening variables were tested with path analysis and multiple tests.Research findings: This study’s results revealed that organizational culture, readiness for change, and competence positively and significantly influenced organizational entrepreneurship. Organizational culture and/or readiness for change with competence as an intervening variable also positively and significantly influenced organizational entrepreneurship. Organizational entrepreneurship was influenced by 64% by organizational culture and readiness for change in human resources. Meanwhile, the remaining 36% was explained by other variables outside this study’s model.Theoretical contribution/Originality: The novelty of this research is that organizational entrepreneurship is a reference for business independence in an organization.Practitioner/Policy implication: Organizational entrepreneurship exists in organizations that have business entities for organizational independence. 
The Role of BUMN in the Papua Region, Critical Perspective Victor Pattiasina; Sri Iswati
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This research aims to determine the role of BUMN in the Papua Region in its efforts to encourage the government as an economic actor and has the aim of providing goods and services for the community. This research also aims to find out about the potential of natural resources and products from the Papua Province which can be used as investment supporting factors. This research uses a qualitative research method with a case study approach. Data collection was carried out by means of literature study and documentation. The results of this research show that BUMN in the Papua region has a very important role and function in increasing investment growth and the community economy, especially local investment which has good investment opportunities. The contributions in this research are theoretical contributions, practical contributions and policy contributions. In accordance with the existing reality or facts, this research can provide input and become an information reference for the performance of State-Owned Enterprises (BUMN), as well as providing equal opportunities for local businesses to participate in investing, especially contributing to the regional economy.
Co-Authors Ade Ayu Mitra Ramadita Daluas Adi Priono Afiqoh Cahyana Alfa Rahmiati, Alfa Allya Roosallyn Assyofa Angela Isabel Elinda Anis Byarwati Anwar Ma’ruf Arbiansyah, Tri Panca Arif Fatah Hidayat Armadiyanti, Putri Armadiyanti,, Putri Aviani Widyastuti Bambang Purwoko Bella, Firsty Izzata Cholichul Hadi Devi Sulistyo Kalanjati Dian Agustia Diky Budiman Dimas Agung Trisliatanto Dina Sunyowati Dio Prasetyo Budi Diva Theressa, Thea Diwanti, Dyah Pikanthi Djoko Agus Purwanto Dyah Pikanthi Diwanti Epy M. Luqman Falih Suaedi Falikhatun - Falikhatun Falikhatun Fery Setiawan Firsty Izzata Bella Gaung Perwira Yustika Guntur Eko Saputro Hari Basuki Notobroto Harlina Meidiaswati Hendro Puspito Heribertus Agustinus Bilo Tena Heru Tjaraka Hutagalung, Remond Tumpak Sumurung Ilma Ghozali Isnalita Iswahjuni Iswahjuni Iswajuni, Iswajuni Izzato Millati Julianus Pardede, Simon Kurniawati, Ika Atma Limantoro, Amedea Cristabel Made Dudy Satyawan Masyfufah, Lilis Moh. Nasih Mohammad Saleh MUHAMMAD TAHAJJUDI GHIFARY Muslim Muslim Niken Saraswati Noerlina Anggraeni Noorlailie Soewarno Novrys Suhardianto Nurdianto, Arif Rahman Nurfahmiyati Nurfahmiyati Perwitasari, Dian Pikar Setiawan Pikar Setiawan Pikar Setiawan Pikar Setiawan Prihatini, Tatik Pujiati, Herni Putra, Komang Mario Sena Raden Roro widya Ningtyas Soeprajitno Ramadhan, Muh Syahru Rifki Ismal Risky Budianto Rizqiah, Khairul Rofi Rofaida Rr. Herini Siti Aisyah Ryan Rahmah Maulayati salamah salamah Sari Mulyana Satia Utama, Anak Agung Gde Sitompul, Mey Krisselni Sri Wahjuni Latifah Subagio, Mochammad Subagyo Adam Subagyo, Adam Suheryadi, Bambang Supriani, Indri Suryanto Suryanto Suryanto Suryanto, Suryanto Suwarni SUWITO SUWITO Suwito Suwito T, Yunice Karina Tatik Prihatini Thea Diva Tri Siwi Agustina Uktutias, Sendy Ayu Mitra Victor Pattiasina Victor Pattiasina Wicaksono, Agung Prasetyo Nugroho Windijarto Windijarto Wisandani, Iwan Wiwik Supratiwi Yaya Sonjaya Yosepha, Sri Yanthy Yunice Karina Tumewang Yustika, Gaung Perwira Zainal Abidin Zainal Abidin Zainuddin Maliki