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Mediation Effects of Fraud Prevention on the Relationship of Internal Control, Risk Management and Organizational Performance Tuti Dharmawati; Safaruddin; Irsyad Kamal; Pandu Adi Cakranegara; Muhammad Aqshel Revinzky
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.123

Abstract

This study aims to determine the effect of internal control and risk management on organizational performance through fraud prevention. This quantitative research type uses descriptive analysis methods and inferential statistics, namely Structural Equation Modeling (SEM) using Partial Least Square (PLS) and Microsoft Excel software. The population in this study were all auditors who worked at the Inspectorate of Southeast Sulawesi Province, amounting to 37 apparatus. By taking a sample using a saturated piece, the number of samples is 37 Apparatus at the Inspectorate of Southeast Sulawesi Province. This research is sourced from primary data and secondary data. Primary data is obtained from the results of questionnaires distributed to each respondent; secondary data is data that has been collected or data obtained from previous research results—analysis of the Structural Equation Model (SEM) using the PLS program. The study's results found that internal control and risk management had a positive and significant effect on fraud prevention; fraud prevention has a positive and significant impact on organizational performance; internal control and risk management have a positive and significant impact on organizational performance through fraud prevention. Although the internal control implemented is reasonable, it needs to be improved by increasing the identification of every possible risk to avoid risks that will occur in the future. We suggest that the Southeast Sulawesi Provincial Inspectorate can review the performance of each division in carrying out operational activities based on the achievement of performance indicators. Improve regular system maintenance activities, thereby minimizing system disturbances—more follow-up on recommendations on audit findings.
The Role of Strategic Management in Tourism Business Sustainability: A Case Study on Digital Economy-Based Tourist Destinations Putra, Johni Eka; Riri Cornelia; Hapsari Widayani; Anggi Oktaviani; Muhammad Aqshel Revinzky
Jurnal Informasi dan Teknologi 2025, Vol. 7, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.vi0.644

Abstract

This study explores the role of strategic management in supporting tourism business sustainability within digital economy-based destinations, focusing on Ciletuh-Palabuhanratu Geopark in West Java, Indonesia. The research aims to determine whether differences in the level of digital-based strategic management among tourism actors influence their sustainability performance. Using a quantitative approach, data were collected from 90 respondents categorized into three groups: low, moderate, and high digital strategy adopters. A one-way ANOVA test was conducted to examine whether significant differences existed in the economic, social, and environmental dimensions of sustainability among the groups. The results show a statistically significant difference in sustainability outcomes, with businesses in the "high" digital strategy group demonstrating the most favorable performance. Economic sustainability emerged as the most impacted dimension, driven by better revenue growth and operational efficiency. Social and environmental dimensions also improved through increased community engagement, visitor satisfaction, and adoption of eco-friendly practices. These findings indicate that digital-based strategic management not only enhances competitiveness but also strengthens long-term sustainability. The study further highlights the importance of stakeholder collaboration in maximizing the effectiveness of digital strategies. Strategic alignment between tourism actors, local government, and communities is essential to build inclusive and resilient destination ecosystems. By integrating strategic planning with digital innovation, tourism businesses can achieve sustainability that is both profitable and responsible. The results contribute to the growing discourse on digital transformation in tourism and offer practical insights for policymakers, tourism managers, and local stakeholders in digitally emerging destinations.
The Influence of Electronic Word of Mouth on Purchasing Decisions with Attractive Streamers as a Moderating Variable: Penelitian M. Anwar Aini; Rahmat Aji Nuryakin; Septi Wifasari; Udi Iswadi; Muhammad Aqshel Revinzky
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2269

Abstract

This research is a quantitative study with an explanatory approach that has the mission to create new hypotheses, modify hypotheses, and prove hypotheses by relying on previous studies. The data used in this study is secondary data obtained from various credible sources, such as books, scientific articles, magazines, and so on. The result in this article show that the Electronic Word of Mouth variable can have a positive relationship and a significant influence on Purchasing Decisions. This is because the P-Values in the table are positive and below the 0.05 significance level, namely 0.012. These results are in line with several previous studies, namely the research of (I Gusti et al. 2022); (Triwisnu Ronoprasetyo 2018) & (Alrwashdeh 2019). These results mean that better Electronic Word of Mouth by a company can increase the product's market share, increase public recognition, and ultimately increase the number of consumers who make purchasing decisions. In the next row, the Attractive Streamer variable can also moderate the influence of the Electronic Word of Mouth variable on Purchasing Decisions because the P-Values are positive and below the 0.05 significance level, namely 0.000.
Pengaruh Social Media Marketing Activities (SMMA) Terhadap Behavioral Engagement Calon Mahasiswa Pendidikan Tinggi Hafiizafitra, Naiandita Zahra; Revinzky, Muhammad Aqshel
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2126

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Social Media Marketing Activities (SMMA) terhadap behavioral engagement calon mahasiswa perguruan tinggi, dengan studi kasus pada akun Instagram resmi Universitas Padjadjaran (@universitaspadjadjaran). Latar belakang penelitian ini didasarkan pada fenomena meningkatnya penggunaan media sosial sebagai sumber informasi utama bagi generasi digital natives dalam proses pemilihan perguruan tinggi. SMMA sebagai variabel independen diukur melalui enam dimensi, yaitu informativeness, entertainment, interactivity, trendiness, personalization, dan word of mouth, sedangkan variabel dependen adalah behavioral engagement, yang merepresentasikan keterlibatan aktif pengguna terhadap konten media sosial. Pendekatan yang digunakan merupakan kuantitatif dengan metode survei, melalui penyebaran kuesioner kepada 198 responden yang merupakan siswa SMA di Pulau Jawa dan pernah terpapar konten akun Instagram @universitaspadjadjaran. Analisis data dilakukan menggunakan teknik SEM-PLS dengan bantuan perangkat lunak SmartPLS. Hasil analisis menunjukkan bahwa SMMA berpengaruh positif dan signifikan terhadap behavioral engagement calon mahasiswa. Temuan ini menegaskan pentingnya peran konten media sosial yang informatif dan interaktif dalam membangun keterlibatan digital audiens. Oleh karena itu, disarankan kepada pengelola media sosial perguruan tinggi, khususnya Universitas Padjadjaran, untuk merancang strategi konten yang mampu mendorong partisipasi aktif calon mahasiswa melalui platform visual seperti Instagram.
E-Service Quality and Its Impact on User Satisfaction and Loyalty in Online Education Rafiah, Kurnia Khafidhatur; Revinzky, Muhammad Aqshel
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.44230

Abstract

The rapid expansion of digital education platforms has changed how students access learning materials, making the quality of e-services, user satisfaction, and loyalty essential for maintaining user engagement. This study examines these connections within the framework of the XYZ online learning platform, which aims to support academic achievement for high school and pre-university students. Data were gathered from 219 participants through a structured survey, and the relationships among the variables were analyzed using structural equation modeling (SEM). The results show that the quality of e-services has a significant impact on user satisfaction ( = 0.749, t = 12.372, p 0.05), with efficiency being the most influential factor. However, the direct link between e-service quality and e-loyalty was not significant ( = 0.101, t = 1.289, p 0.05), indicating that user satisfaction fully mediates this connection ( = 0.530, t = 9.021, p 0.05). These findings highlight the crucial role of user satisfaction in promoting loyalty behaviors, such as repeat usage, a willingness to pay more, and positive referrals. Although satisfaction ratings were high, issues related to reliability, privacy, and merchandising were noted, suggesting areas for strategic enhancement. Recommendations for improvement include bolstering system reliability, implementing flexible pricing strategies, encouraging emotional engagement, and utilizing user feedback for ongoing service optimization. This research adds to the growing knowledge base on digital education by emphasizing practical strategies for enhancing user retention and engagement.
Pengaruh Strategi Branding Terhadap Minat Beli dengan Preferensi Merek Sebagai Moderasi Adang Sutisna; Ajeng Andriani Hapsari; Rudy Haryanto; Muhammad Aqshel Revinzky; Eva Yuniarti Utami
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7125

Abstract

The business and trade world continues to experience growth and development. One of the industrial sectors that continues to experience development, especially in Indonesia, is the fashion industry, which is an industry that is growing and continuing to increase. In order to maintain the sustainability of its business, companies are faced with the creation of a strategy that is able to face competitive competition. This study aims to determine the effect of branding strategy on purchasing interest with brand preference as a moderation. The sampling technique in quantitative research is carried out randomly, data collection using research instruments, statistical data analysis with the aim of testing the established hypothesis. The results of this study found that branding strategy has an effect on purchasing interest. And brand preference as a moderating variable is able to moderate branding strategy on purchasing interest
Literasi Digital sebagai Moderasi Pengaruh Digital Marketing dan Lifestyle terhadap Keputusan Pembelian pada Marketplace Online Rosalia Irawaty; Ana Fitriyatul Bilgies; Abdul Latif; Muhammad Aqshel Revinzky; Eva Yuniarti Utami
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7126

Abstract

Technological developments are currently experiencing very rapid progress, including in the fields of economics and marketing. The internet is an information mechanism that provides advice or facilities to obtain important data that is needed. Advances in the field of information and communication innovation, the world feels like there are no more boundaries, distance, and time. This study aims to determine digital literacy as a moderation of the influence of digital marketing and lifestyle on purchasing decisions in online marketplaces. The current analysis uses a quantitative approach. The population of this study are consumers who have shopped online. Samples were taken from this population, and the selection of this research sample was determined by random sampling to produce a sample of 150 respondents. Based on the results of the analysis, the results of this study found that digital marketing and lifestyle influence purchasing decisions in online marketplaces. Digital literacy is able to moderate digital marketing and lifestyle on purchasing decisions in online marketplaces.
Crisis Management Strategies to Overcome Market Disruption in the Digital Age Sumarno Sumarno; Sawal Sartono; Kusna Djati Purnama; Muhammad Aqshel Revinzky; Dwi Ermayanti Susilo; Jumroni Jumroni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/sztecd60

Abstract

This study aims to analyze the implementation of crisis management strategies in the digital age with a focus on the role of technology in helping companies deal with market disruptions and maintain business sustainability. This study uses a qualitative approach by conducting in-depth interviews with 10 respondents from various business sectors, including retail, MSMEs, and services. The results showed that proactive strategies, such as business model innovation and product diversification, as well as responsive strategies, such as organizational restructuring and digital communications, played an important role in dealing with the crisis. Digital technologies, such as cloud computing, social media, and big data analytics, are proving to be key elements supporting the effectiveness of crisis management, although some companies face constraints such as infrastructure limitations, employee resistance, and a lack of digital expertise. In addition, Adaptive Leadership and cross-divisional collaboration are important factors that determine success. This research contributes to the development of crisis management strategies that are more effective and relevant in the digital age, especially to increase the competitiveness and resilience of companies to market disruption.
ANALISIS KUALITAS LAYANAN GRAB MENGGUNAKAN CHECK SHEETS DAN FISHBONE DIAGRAM Desty Hapsari Kirana; Irsyad Kamal; Muhammad Aqshel Revinzky; Rd. Rifqi Dwisanto; Andreas Recki Prasetyo
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis kualitas layanan Grab di Indonesia berdasarkan ulasan pengguna selama enam bulan terakhir, menggunakan check sheet untuk mengidentifikasi kategori masalah utama dan fishbone diagram untuk menggali akar penyebabnya. Hasil analisis menunjukkan bahwa keluhan paling dominan berasal dari masalah pengemudi, proses operasional, dan aplikasi, yang berkontribusi terhadap ketidakpuasan pelanggan. Pengemudi yang kurang terlatih dan masalah teknis pada aplikasi menjadi penyebab utama keluhan, diikuti oleh masalah terkait pengiriman yang terlambat. Berdasarkan temuan ini, penelitian merekomendasikan peningkatan pelatihan pengemudi, perbaikan kestabilan aplikasi, dan penyempurnaan proses pemesanan dan pengemasan. Namun, penelitian ini memiliki keterbatasan terkait data yang bersifat subjektif, sehingga riset di masa depan perlu memperluas periode waktu dan menggunakan metode analisis yang lebih mendalam untuk mendapatkan gambaran yang lebih lengkap tentang kualitas layanan Grab.
Pengaruh Persepsi dan Kepuasan Konsumen terhadap Niat Pembelian Ulang pada Aplikasi Shopee Rusmawan, Rievho Ramarizqia; Revinzky, Muhammad Aqshel
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6119

Abstract

Perkembangan e-commerce di Indonesia telah menjadikan Shopee sebagai platform pilihan utama, khususnya bagi kelompok konsumen mahasiswa. Salah satu platform yang dominan adalah Shopee yang banyak digunakan oleh mahasiswa. Tujuan dari penelitian ini yakni guna menganalisis pengaruh persepsi konsumen dan kepuasan konsumen terhadap niat pembelian ulang dalam menggunakan aplikasi Shopee di kalangan mahasiswa Jatinangor. Penelitian ini menerapkan pendekatan kuantitatif dengan teknik analisis deskriptif beserta verifikatif. Data diperoleh melalui kuesioner terhadap 132 mahasiswa dari perguruan tinggi di wilayah Jatinangor (UNPAD, ITB, IPDN, dan IKOPIN) menggunakan teknik purposive sampling. Analisis dilakukan dengan metode Partial Least Squares Structural Equation Modeling menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa persepsi konsumen berpengaruh positif dan signifikan terhadap niat pembelian ulang. Kepuasan konsumen juga memiliki pengaruh positif dan signifikan terhadap niat pembelian ulang. Secara simultan kedua variabel tersebut mampu menjelaskan sebesar 12,2% variasi niat pembelian ulang mahasiswa. Temuan ini menunjukkan bahwa persepsi yang baik serta pengalaman belanja yang memuaskan dapat meningkatkan kecenderungan mahasiswa untuk kembali bertransaksi di platform e-commerce. Penelitian ini diharapkan memberikan kontribusi akademik dalam kajian perilaku konsumen digital serta menjadi referensi bagi strategi peningkatan loyalitas pengguna di masa depan. Selain itu hasil penelitian dapat menjadi masukan bagi perusahaan untuk meningkatkan kualitas layanan promosi dan pengalaman pengguna agar hubungan jangka panjang dengan konsumen tetap terjaga dan kompetitif di industri e-commerce Indonesia yang terus berkembang pesat saat ini.