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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

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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