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All Journal Journal of Economics, Business, and Government Challenges Journal of Management and Bussines (JOMB) KARYA: Jurnal Pengabdian Kepada Masyarakat Akuntansi: Jurnal Riset Ilmu Akuntansi
Oryza Tannar
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector Rida Perwita Sari; Sri Hastuti; Oryza Tannar
Journal of Economics, Business, and Government Challenges Vol 3 No 2 (2020): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i2.122

Abstract

The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM).
PENERAPAN LAPORAN KEUANGAN BERBASIS APLIKASI KEUANGAN DIGITAL PADA UMKM ANDIN ECOPRINT Anya Tamara Fina Audita; Dewi Puspa Arum; Oryza Tannar
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2022): KARYA: Jurnal Pengabdian kepada Masyarakat
Publisher : FKIP Universitas Samawa

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

Abstract

Dampak pandemi Covid-19 menyebabkan resesi pada perekonomian Indonesia. Salah satu sektor yang mendapat dampak buruk adalah UMKM. Padahal dalam realisasinya UMKM menjadi salah satu contributor terbesar dalam perekonomian Indonesia dibeberapa tahun kebelakang. Oleh karena itu, UMKM menjadi fokus pemerintah untuk menjalankan Program Pemulihan Ekonomi. Akan tetapi, selain dengan adanya dampak Covid-19, sikap pemilik UMKM yang kurang paham dan mengerti urgensi atau pentingan pembukuan keuangan juga menjadi salah satu penyebab menurunnya kondisi UMKM di Indonesia. Oleh karena itu, dengan adanya studi ini diharapkan menjadi acun untuk pelaku UMKM dalam membuat laporan keuangan menggunakan aplikasi Digital yang lebih mudah. Penelitian ini dilakukan untuk memberikan gambaran secara umum dan khusus dalam hal penggunaan aplikasi keuangan digital berbasis android. Metode dalam melaksanakan penelitian ini dilakukan melalui 2 metode, yaitu sosialisasi dan pelatihan untuk UMKM Andin Ecoprint.
Etika, Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai pada PT. Bank Rakyat Indonesia KC Jemursari Kota Surabaya Niniet Tasya Violita; Oryza Tannar
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.5997

Abstract

This research aims to determine ethics, work discipline and work environment on the performance of PT employees. Bank Rakyat Indonesia Jemursari Branch Office, Surabaya City. The research method used is quantitative research. By type and source of primary data. The results of this research are (1) ethics has no effect on the performance of PT employees. Bank Rakyat Indonesia KC Jemursari Surabaya City with a significance of 0.499 > 0.05, (2) work discipline influences the performance of PT employees. Bank Rakyat Indonesia KC Jemursari Surabaya City with a significance of 0.000 <0.05, (3) the work environment influences the performance of PT employees. Bank Rakyat Indonesia KC Jemursari, Surabaya City with a significance of 0.000 < 0.05. Conclusion, ethics has no effect on the performance of PT employees. Bank Rakyat Indonesia KC Jemursari Surabaya City, while work discipline and work environment influence the performance of PT employees. Bank Rakyat Indonesia KC Jemursari Surabaya City. Keywords: Work Discipline, Ethics, Employee Performance, Work Environment
Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan pada Sektor Kesehatan yang Terdaftar di BEI 2022 2024 Muhammad Zakiah Salsabila; Oryza Tannar
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3257

Abstract

The purpose of this paper was to investigate the ways in which financial performance and the implementation of Good Corporate Governance affect firm value in healthcare companies that were listed on the Indonesia Stock Exchange from 2020 to 2022. The independent board of commissioners, institutional ownership, audit committee, and Return on Assets (ROA) are the explanation variables used in this paper. Healthcare firms listed on the Indonesia Stock Exchange were the subject of this paper. A quantitative method with a causal-associative framework was used, and Tobin's Q was used to determine firm value. Sample selection menggunakan purposive sampling menghasilkan 24 perusahaan dengan total 72 observational data points. The main source of the data was the firms' annual reports, which were then subjected to multiple linear regression analysis using SPSS software. The results show that the audit committee, ROA, and independent board of commissioners were unable to contribute to company value in a way that was statistically significant. Institutional ownership, on the other hand, showed a favourable and noteworthy impact to business value. These results suggest that institutional investors play a significant role in strengthening corporate oversight procedures and promoting increased investor confidence in healthcare industry businesses.
Co-Authors Anya Tamara Fina Audita Arum, Dewi Puspa Muhammad Zakiah Salsabila Niniet Tasya Violita Rida Perwita Sari Sri Hastuti