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All Journal Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Jurnal Al-Iqtishad Al Ishlah Jurnal Pendidikan BENING Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Business and Information Technology Jotika Journal in Management and Entrepreneurship Jurmas Azam Insan Cendikia JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Journal of Innovative and Creativity InJEBA : International Journal of Economics, Business and Accounting Jurnal Rumpun Ilmu Ekonomi
Mulia Sosiady
UIN Sultan Syarif Kasim Riau
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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THE INFLUENCE OF AUDITOR INDEPENDENCE, EXPERIENCE, PROFESSIONAL SKEPTICISM, COMPETENCE AND TIME PRESSURE ON AUDITOR ABILITY TO DETECT FRAUD : Study at the Kampar Regency Inspectorate Gustini, Lidia; Sosiady, Mulia; Ermansyah, Ermansyah
International Journal of Business and Information Technology Vol. 6 No. 1 (2025): June
Publisher : LPPM STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/ijobit.v6i1.1085

Abstract

Fraud is an unlawful act committed by individuals, either from within or outside an organization, with the intention of gaining personal or group benefits while causing harm to others. This study aims to analyze the influence of independence, experience, professional skepticism, competence, and time pressure on auditors' ability to detect fraud. The object of this research is auditors working at the Inspectorate of Kampar Regency, with a sample size of 42 respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 30.The results show that independence, experience, competence, and time pressure have a significant influence on auditors’ ability to detect fraud. In contrast, professional skepticism does not have a significant influence. Simultaneously, all five independent variables significantly affect the auditors’ ability to detect fraud within the Inspectorate of Kampar Regency.
Implementation and Recruitment Process of Employees at PT PLN (Persero) Riau Region and Riau Islands Sosiady, Mulia; Ermansyah, Ermansyah
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2024): JRIE (MARET)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10848953

Abstract

This Research is carried out in the PT. PLN (Persero) Riau Region and Riau Islands, the purpose of this research is to know the process of recruitment of power implemented in the PT. PLN ( Persero ) Riau Region and Riau Islands. Data analysis in this research uses the qualitative descriptive results of the previous discussion, then the author can conclude that in the recruiting process of Power implemented at the level of Senior High School/Vocation Secondary School /level running well and in accordance with the process undertaken by the candidate employees until the employee is accepted as employee of the PT PLN (Persero). However, there are still empty posts in the Human Resource Development Unit section. This means that here there is an Empty post then the job of the post is done by the employees who are in the unit so that will make the achievement of the objectives of the company not achieved well and effectively.
THE EFFECT OF PROFESSIONALISM, LEADERSHIP STYLE, AND ORGANIZATIONAL COMMITMENT ON AUDITOR PERFORMANCE (Empirical Study at the Representative Office of the Financial and Development Supervisory Agency of Riau Province) Haniva, Ray; Sosiady, Mulia; Djamil, Nasrullah
International Journal of Business and Information Technology Vol. 6 No. 2 (2025): December
Publisher : LPPM STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/ijobit.v6i2.1346

Abstract

This study aims to determine the effect of professionalism, leadership style, and organizational commitment on auditor performance at the Representative Office of the Financial and Development Supervisory Agency of Riau Province. The population in this study were auditors working at the Representative Office of the Financial and Development Supervisory Agency of Riau Province. The sampling technique used saturated sampling so that the total sample was 35 auditors. Data analysis used the classical assumption test and hypothesis testing using SPSS20. The results showed that professionalism and organizational commitment had a significant effect on auditor performance. Meanwhile, leadership style did not affect auditor performance. The results of the R-Square test showed that the independent variables used in this study could explain the dependent variable by 67.3% while the remaining 32.7% was influenced by other variables not examined in this study such as audit structure variables, work motivation, emotional intelligence, locus of control, and others.
Analisis Strategi Rekrutmen Sumber Daya Insani Di Cimb Niaga Syariah Cabang Pekanbaru Menurut Perspektif Maqashid Syariah Kamila Alhalimi; Herlinda Herlinda; Mulia Sosiady
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1805

Abstract

Strategi rekrutmen sumber daya insani merupakan faktor kritis dalam kesuksesan institusi perbankan syariah yang memerlukan kesesuaian dengan prinsip-prinsip Islam. CIMB Niaga Syariah Cabang Pekanbaru sebagai salah satu lembaga keuangan syariah terkemuka menghadapi tantangan dalam mengimplementasikan strategi rekrutmen yang tidak hanya efektif namun juga selaras dengan nilai-nilai syariah. Penelitian ini bertujuan untuk menganalisis strategi rekrutmen sumber daya insani yang diterapkan oleh CIMB Niaga Syariah Cabang Pekanbaru dan mengevaluasi kesesuaiannya dengan perspektif Maqashid Syariah. Metodologi penelitian menggunakan pendekatan deskriptif kualitatif melalui penelitian lapangan (field research) yang didukung dengan studi kepustakaan (library research) untuk memperoleh data komprehensif mengenai implementasi strategi rekrutmen dan kesesuaiannya dengan lima aspek Maqashid Syariah. Hasil penelitian menunjukkan bahwa CIMB Niaga Syariah Cabang Pekanbaru telah menerapkan strategi rekrutmen yang komprehensif dan inovatif dengan mengintegrasikan teknologi modern seperti AI-powered screening tools, analytics dashboard, dan program kemitraan dengan institusi pendidikan, meskipun masih menghadapi tantangan keterbatasan kandidat berlatar belakang ekonomi syariah. Evaluasi perspektif Maqashid Syariah mengungkapkan tingkat kesesuaian rata-rata 70-90% dengan implementasi terbaik pada aspek Hifz Al-Din dan Hifz Al-Mal, sementara aspek Hifz Al-Nafs dan Hifz Al-Nasl memerlukan perbaikan signifikan. Penelitian ini menyimpulkan perlunya pengembangan standardized assessment tools dan enhancement program pengembangan spiritual untuk mencapai implementasi Maqashid Syariah yang optimal dalam strategi rekrutmen berkelanjutan.
THE INFLUENCE OF LOCUS OF CONTROL, AUDITOR PERFORMANCE, PROFESSIONAL ETHICS, MACHIAVELLIAN TRAITS AND PROFESSIONAL COMMITMENT ON AUDITOR DYSFUNCTIONAL BEHAVIOR Khairinisya, Adila Famela; Sosiady, Mulia; Nanda Ria, Bayu Sedih
International Journal of Business and Information Technology Vol. 7 No. 1 (2026): June
Publisher : LPPM STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/ijobit.v7i1.1533

Abstract

This study, a quantitative research aimed at analyzing the influence of locus of control, auditor performance, professional ethics, Machiavellian trait, and professional commitment on dysfunctional audit behavior. The population in this study consisted of 64 auditors working at the Inspectorate Office of Riau Province, with a sample of 60 respondents. The data used were primary data obtained through the distribution of questionnaires to respondents, while the data analysis technique was conducted using SPSS version 30. The results of the study indicate that locus of control and Machiavellian trait have a positive effect on dysfunctional auditor behavior, whereas professional ethics and professional commitment have a negative effect on dysfunctional auditor behavior. Meanwhile, auditor performance does not have a significant effect on dysfunctional auditor behavior.
MENINGKATKAN NASIONALISME MELALUI SOSIALISASI CINTA RUPIAH (4M) (MENGENALI, MERAWAT, MENJAGA DAN MENGGUNAKAN) DI WILAYAH PERBATASAN PERAIRAN INDONESIA–MALAYSIA Mulia Sosiady; Ermansyah Ermansyah; Andri Novius; Endrianto Ustha
Azam Insan Cendikia Vol. 4 No. 3 (2025): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v4i3.222

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada Pelaku Usaha Mikro Kecil Menengah (UMKM), Siswa Sekolah Negeri di Kecamatan Rupat Utara dan Masyarakat Sekitar untuk mensosialisasikan pentingnya penggunaan mata uang rupiah dalam transaksi sehari-hari, dimana wilayah rupat utara adalah wilayah perbatasan dengan wilayah negara Malaysia, dimana masih ditemukan penggunaan mata uang ringgit dalam transaksi jual beli Hasil. kegiatan menunjukkan bahwa peserta yaitu Pelaku Usaha Mikro Kecil Menangah ( UMKM ), Siswa Sekolah SMA Negeri dan Masyarakat akan berkomitmen menggunakan mata uang rupiah karena mata uang rupiah adalah symbol negara wajib kita menjaganya.
ANALYSIS OF NATIONALISM ATTITUDES BASED ON TEACHER MOTIVATION IN BORDER AREA Mulia Sosiady; Ermansyah Ermansyah; Wafa Hamzaoui; Pelican Landri; Identiti Identiti
Jurnal Al-Iqtishad Vol. 21 No. 1 (2025): June 2025
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

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

Abstract

Rupat Utara and Rangsang Pesisir are areas located in the border zone between Indonesia and Malaysia. The significant potential for external influence in the border areas affects the level of nationalism among the people in the Rupat Utara and Rangsang Pesisir regions. As for the sample in this study involved 35 teachers from state high schools in Rangsang Pesisir and Rupat Utara, with a regression coefficient value for the educator motivation variable (X) of 0.899 and a t-value of 4.826. The positive value of the educator motivation coefficient indicates that educator motivation has a direct relationship with the increase in teachers' nationalist attitudes. This shows that as educator motivation increases, so does the improvement in teachers' nationalist attitudes at public high schools in Rupat Utara and Rangsang Pesisir. The influence of educator motivation on the improvement of teachers' nationalist attitudes in state high schools in Rupat Utara District and Rangsang Pesisir District can contribute an impact of 41.4%, meaning that educator motivation can explain 41.4%. Meanwhile, the remaining 58.6% is influenced or explained by other variables not included in this research model.
Co-Authors Adriyani, Annesa Afriyadi, Afriyadi Andri Novius Annesa Adriyani Bayu Sedih Nanda Ria Desrir Miftah Dinda Ilmatiara Endrianto Ustha Erman Syah Ermansyah Ermansyah Ermansyah Ermansyah Ermansyah Ermansyah, Ermansyah Gustini, Lidia Haniva, Ray Herlinda Herlinda Identiti Kamila Alhalimi Khairinisya, Adila Famela Nasrullah Djamil Nurnasrina Nurnasrina Pelican Landri Putry Nurianti, Restika Wafa Hamzaoui