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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Riset Akuntansi dan Keuangan Indonesia Muhammadiyah International Journal of Economics and Business BALANCE Jurnal Akuntansi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Akuntansi dan Bisnis TECHNOBIZ : International Journal of Business Jurnal AbdiMas Nusa Mandiri Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Improvement: Jurnal Manajemen dan Bisnis Balance : Jurnal Akuntansi dan Bisnis Fundamental and Applied Management Journal Altifani Journal: International Journal of Community Engagement
Sirajuddin, Betri
Universitas Muhammadiyah Palembang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Nursing Physics Public Health Social Sciences Other

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Pemahaman Good Governance, Gaya Kepemimpinan, Dan Budaya Organisasi Terhadap Kinerja Auditor Dngan Struktur Audit Sebagai Variabel Moderasi Saekarini Yuliachtri; Darma Yanti; Betri Betri
Improvement: Jurnal Manajemen dan Bisnis Vol 2 No 2 (2022): Volume 2 No. 2 September 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v2i2.11857

Abstract

The formulation in this study is how the influence of good governance, leadership style and organizational culture on auditor performance with audit structure as a moderating variable. The purpose of this study was to determine the effect of good governance, leadership style and culture on auditor performance with audit structure as a moderating variable. The type of research used is associative research. The data used are primary and secondary data. The populations in this study were respondents who worked at 18 Banks in West Ilir and Sukarame Palembang City as many as 46 respondents. The data analysis method used in this research is quantitative analysis. The joint hypothesis test (F test) the significant value of F shows that Fcount is 71,547 > Ftable 2,606 with a significant level of 0.000 <0.05. This shows that simultaneously understanding of Good Governance, Leadership Style and Organizational Culture has a significant effect on Auditor Performance. In MRA (Moderated Regression Analysis) Audit Structure is a Predictor Moderator for Good Governance, Leadership Style and Organizational Culture.Organisasi terhadap kinerja auditor dengan struktur audit sebagai variabel moderasi. Tujuannya untuk mengetahui pengaruh pengaruh good governance, gaya kepemimpinan dan budaya organisasi terhadap kinerja auditor dengan struktur audit sebagai variabel moderasi. Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer dan skunder. Populasi dalam penelitian ini adalah responden yang bekerja pada 18 Bank di Ilir Barat dan Sukarame Kota Palembang sebanyak 46 responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif. Uji hipotesis secara bersama (Uji F) nilai signifikan F menunjukkan bahwa Fhitung sebesar 71,547 > Ftabel 2,606 dengan tingkat signifikan 0,000 < 0,05. Hal ini menunjukkan bahwa secara simultan bahwa pemahaman Good Governance, Gaya Kepemimpinan dan Budaya Organisasi berpengaruh signifkan terhadap Kinerja Auditor. Secara MRA (Moderated Regression Analysis) Struktur Audit adalah Predictor Moderator bagi good Governance, Gaya Kepemimpinan dan Budaya Organisasi.Keywords: Good governance; Leadership Style; Organizational Culture; Audit Structure; Auditor Performance
PENGARUH ETIKA KERJA ISLAM TERHADAP KOMITMEN PROFESI INTERNAL AUDITOR, KOMITMEN ORGANISASI DAN SIKAP PERUBAHAN ORGANISASI PADA PERBANKAN SYARIAH DI KOTA PALEMBANG BETRI, BETRI SIRAJUDDIN
I-Economics Vol 2 No 2 (2016): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

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Abstract

The purpose of this study was to determine the influence of the Islamic Work Ethic against internal auditor profession commitment, organizational commitment, and organizational change attitudes in Islamic banking in the town palembang.Jenis research is research asosiatip. The data used are primary data and the data in this study seconder. Populasi 9 (Nine) Islamic banking in the city of Palembang and the number of respondents were taken on the part of managers and some staff employees as much as 135 respondents. Data collection techniques by using literature, questionnaire and dokumentation. The analysis method used in this research is the analysis of qualitative and quantitative analysis. The results showed that the influence of Islamic work ethic commitment of the profession signipikan to internal auditors, and the work ethic signipikan Islamic influence on organizational commitment and work ethic signipican Islamic influence on attitude change organization.keywords: Islamic work ethic, commitment to the profession of internal auditors, organizational commitment, and organizational change attitudes
Pengaruh Keefektifan Audit Sistem Informasi, Risiko Keamanan Audit Sistem Informasi, dan Strategi Audit Sistem Informasi terhadap Pendeteksian Salah Saji Betri Betri; Welly Welly; Ida Zuraidah; Lis Djuniar; Ambo Upek
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.603

Abstract

This study aims to analyze the influence of information systems audit effectiveness, information systems audit security risk, and information systems audit strategy on the detection of misstatements in Public Accounting Firms in Palembang City. This is an associative research using a quantitative approach. The population consists of 60 auditors, with a saturated sampling technique. Primary data were collected through questionnaires and interviews, and processed using SPSS version 23. The results show that all variables are valid and reliable. Simultaneously, audit effectiveness, security risk, and audit strategy significantly affect misstatement detection. Partially, security risk and audit strategy have a significant influence, while audit effectiveness does not have a significant effect. These findings highlight the importance of audit strategy and security risk management in detecting misstatements in information systems audits within public accounting firms.
Penguatan UMKM Terazi’ibon melalui Program LAMIKRO Keuangan Berbasis Lima Indikator Kinerja Utama Maidiana Astuti Handayani; Betri Betri; Amidi Amidi; Intan Cinta Aulia; Muhammad Padri Alfarizi; Mardiana Puspasari
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Maret 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i2.1079

Abstract

Program pengabdian kepada masyarakat ini dilaksanakan untuk memperkuat tata kelola UMKM Terazi’ibon Collection melalui pemanfaatan aplikasi LAMIKRO Keuangan berbasis lima indikator kinerja utama, yaitu tata kelola keuangan, manajemen produksi, pengelolaan persediaan, pemasaran digital, dan profesionalitas usaha. Kegiatan ini bertujuan meningkatkan kapasitas usaha melalui perbaikan pencatatan keuangan dan perhitungan harga pokok produksi (HPP), penyusunan standar operasional prosedur (SOP) produksi, penerapan kartu stok bahan baku, serta optimalisasi pemasaran digital. Metode pelaksanaan menggunakan pendekatan pemberdayaan partisipatif melalui pelatihan, praktik langsung, dan pendampingan berkelanjutan. Hasil kegiatan menunjukkan bahwa mitra mampu mengoperasikan aplikasi LAMIKRO Keuangan secara mandiri untuk pencatatan transaksi dan perhitungan HPP, serta menyusun laporan keuangan sederhana secara lebih sistematis. Penerapan SOP produksi dan kartu stok meningkatkan efisiensi proses produksi dan akurasi pengelolaan persediaan, sedangkan penguatan konten visual dan pengembangan website memperluas jangkauan promosi. Secara keseluruhan, program ini meningkatkan profesionalitas dan kesiapan UMKM dalam bersaing di pasar digital.
Pengabdian Kepada Masyarakat Pendampingan Dan Transformasi Umkm Zhofi Melalui Pendekatan Terpadu Pengembangan Usaha: Community Service Assistance and Transformation of Zhofi MSMEs Through an Integrated Business Development Approach betri betri sirajuddin; Maidiana Astuti Handayani; Ida Zuraidah; M. Amien Dwi Putra
Altifani Journal: International Journal of Community Engagement Vol. 5 No. 3 (2025): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v5i3.1413

Abstract

MSMEs in Indonesia play a strategic role in supporting economic growth and job creation, but they still face various structural challenges. This prevents many MSMEs from optimally transforming in the digital era. This programme aims to provide assistance and encourage the transformation of the Zhofi handmade bag MSME through an integrated business development approach, including production, marketing, capitalisation, technology enhancement, and financial management. The programme was conducted from September to December at the Zhofi MSME in Talang Kelapa, Alang-alang Lebar District, Palembang City. Challenges faced included production management, digital marketing, financial record keeping, and access to capital. Activities included needs identification, field observation, training, implementation, and evaluation. This programme successfully increased production efficiency, strengthened digital marketing strategies, improved financial records, and increased MSME readiness to utilise technology and access financing. Results show that the integrated approach significantly improved MSME performance and served as a business development model for other MSMEs facing similar challenges. This transformation reflects the importance of sustainable mentoring in increasing MSME competitiveness in the digital era.
The Role of Data Mining, Machine Learning, Artificial Intelligence, and Digital Forensic in Indonesian Public-Sector Fraud Detection Betri; M. Amin Dwi Putra; Fenty Astrina; Lis Djuniar; M. Faris Afif; Rendra Bakti; Mizan; Dewi Puspasari; Rahmat Basuki
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.994

Abstract

The Role of Data Mining, Machine Learning, Artificial Intelligence, and Digital Forensic in Indonesian Public-Sector Fraud Detection in the Indonesian public-sector audit environment. The study aims to evaluate whether advanced analytical technologies improve auditors’ effectiveness in detecting fraudulent financial reporting and whether Digital Forensic strengthens or weakens the relationships between these technologies and fraud detection performance. This study employed a causal associative quantitative approach using primary data collected through questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) representative offices across Sumatra, Indonesia. The population consisted of 290 auditors, and the sample was selected using a simple random sampling technique based on the Slovin formula. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The analysis included outer model evaluation, inner model assessment, hypothesis testing, and moderation analysis. The results indicate that Data Mining has a significant positive effect on Financial Statement Fraud Detection. In contrast, Machine Learning and Artificial Intelligence do not significantly influence fraud detection effectiveness. Furthermore, Digital Forensic does not strengthen the relationships between Data Mining, Machine Learning, Artificial Intelligence, and fraud detection. Instead, the moderating effects of Digital Forensic tend to weaken these relationships within the current audit environment. The structural model demonstrates satisfactory explanatory and predictive capability in explaining variations in fraud detection performance.
PENGUATAN KAPASITAS UMKM MASCOT LADA MELALUI PENDEKATAN PARTICIPATORY EMPOWERMENT Betri Betri; Maidiana Astuti Handayani; Dewi Puspasari; Dimas Andrean
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 3 (2026): Periode Juli 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i3.8232

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic growth; however, many still encounter challenges in financial management, production standardization, and digital marketing. These issues were identified in Mascot Lada MSME in Palembang City, Indonesia. A preliminary assessment involving 30 MSME participants revealed that only 20% regularly maintained financial records, 16.7% prepared simple financial reports, 23.3% implemented production standard operating procedures (SOPs), and only 40% had market reach beyond the local area. This community service program aimed to strengthen business management capacity, improve product quality, and expand digital marketing through a participatory community empowerment approach. The program was implemented through training, hands-on practice, and continuous mentoring in financial recordkeeping, social media and marketplace management, product packaging, and product photography using a mini studio. The results demonstrated significant improvements in the partner's business capacity. Financial recordkeeping increased from 20% to 80%, preparation of financial reports from 16.7% to 70%, implementation of production SOPs from 23.3% to 70%, packaging quality from 30% to 80%, social media utilization from 70% to 90%, and market reach beyond the local area from 40% to 70%. These findings indicate that participatory assistance supported by appropriate technology effectively enhances managerial capacity, product competitiveness, and market expansion of MSMEs.
Co-Authors Ade Riza Oktaviani Afrida, Anggrelia Ambo Upek Amidi Amidi Anggraini, Thalia Purwita Darma Yanti Dewi Puspasari Dewi Puspasari Dimas Andrean Ely Mayora Etty murwaningsih Fadhilah, Novia Fenty Astrina Ida Zuraidah Intan Cinta Aulia Lis Djuniar M. Amien Dwi Putra M. Amin Dwi Putra M. Faris Afif Maidiana Astuti Handayani Mardiana Puspasari Mizan Muhammad Padri Alfarizi Rahmat Basuki Rakhmat, Frizky Danu Ravember, Rafliande RENDRA BAKTI Saekarini Yuliachtri Thalia Purwita Anggraini Welly, Welly Zuraidah, Ida