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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 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 Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmiah Manajemen Surya Pasca Scientia Riset Akuntansi dan Keuangan Indonesia International Journal of Nusantara Islam E-JURNAL AKUNTANSI Journal of Islamic Economic Laws Jurnal Pendidikan dan Pengembangan Sumber Daya Pertahanan
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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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. 
Interpreting the Motivation of Implementing Risk Management from Aristotle's Perspective Aviani Widyastuti; Sri Iswati
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.533

Abstract

This study aims to describe the implementation of Risk Management (RM) in business organizations represented by one of Indonesia's Fintech and Manufacturing sector companies from the perspective of Aristotle's Virtue theory. The two informants are used to get different perspectives on the regulations governing the implementation of RM. Through a semi-structured interview, we can illustrate that the two companies have implemented RM with various constraints and challenges, including each organization's characteristics and default risks. However, the implementation of RM is not only driven by the motivation of financial success but also ensures the sustainability of the company by considering all stakeholders' interests. This is in line with the principle of Virtue in Aristotle, which states that an organization's decision needs to consider Teleology, Habituation, noble pressure, Phronesis, social Virtue, and moral and intellectual superiority. Aristotle's principle of Virtue can be used as a basic framework for building an RM system in a business organization. Integrating the principle of Virtue into the RM system can create an organizational risk culture based on Virtue.
FOUCAULDIAN SURVEILLANCE IN PROBITY AUDIT: DECODING STRATEGIES TO PREVENT PROCUREMENT FRAUD Muh. Syahru Ramadhan; Sri Iswati
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.
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 Arif Fatah Hidayat Armadiyanti, Putri Armadiyanti,, Putri Aviani Widyastuti Bambang Purwoko Bella, Firsty Izzata Cholichul Hadi Devi Sulistyo Kalanjati Dian Agustia Dian Perwitasari 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 Herni Pujiati 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 Mochammad Subagio Mochammad Subagio Moh. Nasih Mohammad Saleh MUHAMMAD TAHAJJUDI GHIFARY Muslim Muslim Niken Saraswati Noerlina Anggraeni Noorlailie Soewarno Novrys Suhardianto Nurdianto, Arif Rahman Nurfahmiyati Nurfahmiyati Pikar Setiawan Pikar Setiawan Pikar Setiawan Pikar Setiawan Prihatini, Tatik 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 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 Wicaksono, Agung Prasetyo Nugroho Windijarto Windijarto Wisandani, Iwan Wiwik Supratiwi Yosepha, Sri Yanthy Yunice Karina Tumewang Yustika, Gaung Perwira Zainal Abidin Zainal Abidin Zainuddin Maliki