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Determination Of Factors Affecting The Ethical Behavior Of Internal Auditors In Higher Education Arifudin Arifudin; Satia Nur Maharani; Eka Ananta Sidharta
International Journal of Business and Quality Research Vol. 1 No. 02 (2023): April - June, International Journal of Business and Quality Research
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i02.350

Abstract

The focus of this research is to find out how the auditor's perception is related to determining the factors that influence the ethical behavior of auditors in the college environment. This research was conducted at the Internal Supervisory Unit of a state university. This study uses a phenomenological approach as part of qualitative research, data collection using interviews with auditors in the financial section of the Internal Supervisory Unit of State Universities. Based on research on the factors that influence the ethical behavior of auditors in the tertiary environment, there is an auditor's ethical reasoning, the professional commitment of an auditor, environmental conditions related to the influence of superiors, and also ethical, moral support, as well as the spirituality of the auditor
The Role of Entrepreneurial Self-Efficacy in Measuring the Entrepreneurial Motivation of Vocational High School Students in Lumajang Regency Andrianto, Ahmad; Cipto Wardoyo; Satia Nur Maharani
International Journal of Business and Quality Research Vol. 3 No. 04 (2025): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i04.2392

Abstract

This study aims to analyze the influence of creative projects and entrepreneurial mindset on entrepreneurial motivation, considering the role of entrepreneurial self-efficacy as a mediating variable. This study uses a quantitative approach with a survey method through hypothesis testing. The sample for this study involved 156 vocational high school students in grade XII in Lumajang Regency. Data analysis was performed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. The results of this study indicate that creative projects have a significant positive effect on entrepreneurial self-efficacy and entrepreneurial motivation. In addition, entrepreneurial mindset has a significant and positive effect on entrepreneurial self-efficacy, but does not have a significant and negative effect on entrepreneurial motivation. Self-efficacy plays an important role in this study in mediating the significant and positive effect of creative projects and entrepreneurial mindset on entrepreneurial motivation. Self-efficacy also has a significant and positive effect on the entrepreneurial motivation of vocational high school students in Lumajang Regency. The implications of this study can help vocational high school educational institutions in Lumajang Regency to improve their entrepreneurship programs by directing them towards the development of creative projects to realize entrepreneurial motivatio.
Recognition and Mentoring Program Miftahul ‘Ula Intensif Technopreneurship Carrer: Menumbuhkembangkan Inventor dan Inovator Santripreneur Satia Nur Maharani; Zainul Abidini
Jurnal Pengabdian UntukMu NegeRI Vol. 6 No. 2 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i2.4159

Abstract

The Islamic Education Institute (LPI) Miftahul 'Ula Islamic Boarding School produces students who have entrepreneurial competencies by directly involving all students from high school to university level to turn on and manage LPI's economic activities. However, this economic potential has not been fully utilized. Direct observation of economic resource management activities at LPI Miftahul 'Ula shows that academic and non-academic programs in the field of entrepreneurship are less than optimal. Therefore, in the community service program for the Community Partnership Program, the proposing team helps solve problems through workshops, training programs and mentoring programs for the Recognition and Mentoring Program: Miftahul 'Ula Intensive Technopreneurship Carrer. Intensive programs start from basic technopreneurship, Invention and Innovation Development, Impact Creation and Evaluation to psychological aspects to cultivate a strong and healthy entrepreneurial spirit. The results of the implementation of the activity showed an increase in the competence and capability of the technopreneurship of students, one of the indicators is the ability to design and prepare business plans for the use of technology.
KOMITMEN LINGKUNGAN DAN SOSIAL: APAKAH BERMANFAAT BAGI NILAI PERUSAHAAN? Gunibala, Zakir; Maharani, Satia Nur; Pujiningsih, Sri
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.5999

Abstract

This study aims to analyze the effect of ESG (Environmental, Social, and Governance) disclosure and environmental performance on firm value with board size as a moderating variable. This study uses multiple regression analysis and moderation test on data from 30 industrial and energy sector companies listed on the Indonesia Stock Exchange (IDX). The results showed that ESG disclosure and environmental performance had no significant effect on firm value. In addition, board size does not moderate the relationship between ESG disclosure and environmental performance on firm value. This study expands the understanding of the dynamics of ESG disclosure and environmental performance in relation to firm value and explores the role of board size as a moderating factor. The findings provide practical insights for corporate management, investors and policy makers in an effort to encourage more sustainable business practices.
Phenomena Affecting the Ethical Behavior of Internal Auditors in Higher Education Arifudin; Maharani, Satia Nur; Sidharta, Eka Ananta
Formosa Journal of Multidisciplinary Research Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i2.8197

Abstract

The focus of this study is to find out how auditors perceive when carrying out their duties and which can influence auditor ethical behavior, especially in the tertiary environment. This research was conducted at the Internal Supervisory Unit of a state university. This study uses a phenomenological approach as part of qualitative research, data collection using interviews with auditors in the financial section of the Internal Supervisory Unit of State Universities. Based on research on the factors that influence the ethical behavior of auditors in the tertiary environment, there is an auditor's ethical reasoning, the professional commitment of an auditor, environmental conditions related to the influence of superiors, and also ethical, moral support, as well as the spirituality of the auditor.
Reconstruction Of Performance Measurement Models For Mental Hospitals Novitasari, Etika; Maharani, Satia Nur; Wardoyo, Cipto
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 3 (2020): November 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v3i3.967

Abstract

The purpose of this study is to build a performance measurement model which appropriate with the characteristics of the RSJ. This research uses a qualitative case study approach. The results showed that the RSJ used the BSC performance measurement, while the BSC was limited to four perspectives. So that there is an important aspect that has not been included in the BSC, namely the aspect of care. Nurse care for patients, organizational care for employees and patients as well as additional spiritual healing to accelerate patient recovery. The performance measurement model proposed by the researcher is directly based on the organizational goals of RSJ, it is expected that the performance measurement model that is directly executed from the goal will directly impact the achievement of targets without neglecting the values that have been adopted by RSJ.
Smart Low Head Picohydro System with QHBM Optimization for Rural Electrification and Innovation ARIPRIHARTA, ARIPRIHARTA; HADI, MOKH. SHLIHUL; MUFTI, NANDANG; MAHARANI, SATIA NUR; BAGASKORO, MUHAMMAD CAHYO; ANANTA, SASMITA BAGUS SANG KESUMA; RESWANA, PRIA EKA
ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Vol 13, No 4: Published November 2025
Publisher : Institut Teknologi Nasional, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/elkomika.v13i4.425

Abstract

This study develops a low-head smart picohydro system for rural electrification optimized using the Queen Honey Bee Migration (QHBM) algorithm. The system includes a propeller turbine, axial generator, charge controller, inverter, and battery. QHBM optimizes flow rate, head, system efficiency, output power, and energy cost to achieve the best technical and economic performance. For comparison, Particle Swarm Optimization (PSO) is used, known for its fast convergence but prone to local optima. Results show that at a 0.65 m head, QHBM produces 546.68 W, higher than PSO (546.48 W) and manual calculation (530 W), with 50% faster convergence. The proposed system supports sustainable and affordable energy access for off-grid communities and offers potential for renewable energy startup innovation.
Co-Authors Adim Firmansah Adim Firmansah Agusta Rakhmat Taufani Ahmad Munjin Nasih Ahmad Taufiq Ali, Mohammad Mahbubi Amelia Sugangga Ananta, Sasmita Bagus Sang Kesuma Andrianto, Ahmad Anisa Tus Saidah Annisa Firly Aprilia Putri Arfienda Miawa Tyassilva Aria Wibawa Arifudin Arifudin Arifudin Arini Arini Arini Arini Aripriharta - Bagaskoro, Muhammad Cahyo Bambang Sugeng Bayu Teguh Imani Bayu Teguh Imani Bellini Munezero Betty Wulansari Christine Desideria Jahi Cipto Wardoyo Dhika Maha Putri Djoewita Djoewita Dodik Juliardi Dwi Narullia Eka Ananta Sidharta Erif Nurhuda Etika Novitasari Fauzan, M Slamet Fitriyah Fitriyah Fulgentius Danardana Murwani Gunibala, Zakir Gunibala, Zakir Yusuf Guntur Kusuma Wardana HADI, MOKH. SHLIHUL Hadi, Sholihul Harisuddin, Imam Hendra Susanto Heny Kusdiyanti, Heny Heru Wahyu Herwanto Imam Alfianto Imani, Bayu Teguh Islamiyati, Nur Jayana, Nur Kholis Perwita Juwairia, Juwairia Kusumaningrum, Irma Kartika Lestari, Nopfiana Lina, Hanifa Nada Ludi Wishnu Wardana Maghfiroh Maghfiroh Makaryanawati Mokh Sholihul Hadi Muhammad Afnan Habibi Muhiban Syabani Nabilah, Zahidah Ismah Nafisah, A’isy Fiklil Nandang Mufti Nopfiana Lestari Nopfiana Lestari Novitasari, Etika Puji Handayati Qonita Reswana, Pria Eka Ria Zulkha Ermayda Ridoni Fardeni Harahap RR. Ella Evrita Hestiandari Safitri, Titis Dyah Septiani, Rizki Setya Ayu Rahmawati Sheila Febriani Putri Sholihul Hadi Siti Mariyah SITI MARIYAH Slamet Fauzan Sri Pujiningsih Subandi Subandi Sunaryono Syihhabudin Syihhabudin Syukriyah Syukriyah Syukriyah Syukriyah Tamara Fitri Andansari Triadi Agung Sudarto Vitmiasih, Vitmiasih Wening Patmi Rahayu Yazid, Muhammad Zainul Abidini