Article Per Year (5 Year)
p-Index From 2020 - 2025
4.468
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika JDM (Jurnal Dinamika Manajemen) Althea Medical Journal Journal of Indonesian Economy and Business Jurnal Moral Kemasyarakatan Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Gorontalo Accounting Journal Jurnal Kreativitas PKM YUME : Journal of Management JURNAL MUTIARA AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Permas: Jurnal Ilmiah STIKES Kendal Community Engagement and Emergence Journal (CEEJ) Reswara: Jurnal Pengabdian Kepada Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Studi Ilmu Manajemen dan Organisasi International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Social Research Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Asian Business and Management (IJABM) Carmin: Journal of Community Service Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) PENG: Jurnal Ekonomi dan Manajemen
Keumala Hayati
Universitas Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
KETERAMPILAN KEPEMIMPINAN PENGUSAHA INDUSTRI SKALA KECIL (STUDI DI BANDAR LAMPUNG) Hayati, Keumala; Sari, Aida
Journal of Indonesian Economy and Business Vol 22, No 2 (2007): April
Publisher : Journal of Indonesian Economy and Business

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

Abstract

This research is focused on management in small-scale industries in BandarLampung seen from entrepreneurs’ leadership aspect consisting of technical,interpersonal, and conceptual skills. The success of management in the industries isinseparable from the leadership skills. Without these skills, it is anxious that graduallythe industries might develop slowly and be difficult to adapt to the change anddevelopment of their environment.This research is aimed at finding out leadership skills of the entrepreneurs insmall-scale industries reflected in the employees’ performance, satisfaction andcommitment to the industries. The analysis unit was at small-scale processing industriesin Bandar Lampung. The number of the samples was 63 units consisting of 26 foodindustries, 16 printing industries, and 21 furniture industries. The assessment ofleadership skills and their influence on employees’ performance, satisfaction andcommitment was performed by giving questionnaires to the 371 employees. Thestandards used in the questionnaires were semantic differential scale and analysis toolusing Structural Equation Modeling (SEM) with software Lisrel 8.30.The research result shows that the leadership skills comprising technical,interpersonal and conceptual skills collectively influenced the employees’ performance,satisfaction and commitment to the industries. While, individually, this can be seen asfollows: 1) technical skill did not significantly influence their performance, satisfactionand commitment to the industries; 2) interpersonal skill significantly influenced theirperformance and satisfaction, except commitment; 3) conceptual skill significantlyinfluenced their performance and commitment, except satisfaction. Furthermore, it wasfound that the employees’ performance in small-scale industries in Bandar Lampungdid not significantly influence their commitment, but their satisfaction significantlyinfluenced their commitment to the industries. It also was found that the employees’satisfaction significantly influenced their performance.Keywords: Leadership skills: technical skill, interpersonal skill, conceptual skill, Employees’ performance, satisfaction, commitment, small-scaleindustries in Bandar Lampung.
MODEL OF POOR SOCIETY EMPOWERMENT THROUGH OPTIMIZING THE POTENTIAL OF ZAKAT: A Case Study in Lampung Province Hayati, Keumala; Caniago, Indra
Journal of Indonesian Economy and Business Vol 27, No 2 (2012): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.117 KB)

Abstract

Previous research found a large zakat potential in Lampung province that reached Rp 644 billion (opinion 2 percent from GDRP) and Rp1.3 trillions (opinion 4.3 percent fromGDRP). This potential could assist the government in tackling poverty. Based on this potential, further research was to design Model of Poor Empowerment through Optimizingthe Potential of Zakat. The method used is a case study. There were five propositions developed, namely: (1) Optimization of the collection of zakat requires synergy role between LAZ/BAZIS (Zakat Executor Institution), government and society, (2) Empowerment Program of the poor through productive zakat by LAZ could be done by using Community-Based Development, (3) the distribution of zakat in the effort of empowering the poor requires synergy programs between LAZ and the government, (4) the appropriate organizational structure of LAZ is Geographic structure, and (5) Management of collection and distribution of zakat depends on a reliable information system.The result shows that the role of government is as obligatory zakat regulator either to individuals, companies, and government agencies. Furthermore, Muzakki consisting of individuals, corporations and government agencies collected their zakat to LAZ/BAZIS. In the case of zakat distribution, government and LAZ should work together so the governments poverty reduction programs and LAZ empowerment of the poor program will be mutually synergistic and will not overlap each other. LAZ could also run the program of the Community-Based Development. The study also found LAZ should use geographical organizational structure. This structure allows the formation of decentralized LAZ regency/city. Further LAZ works need the support of a reliable information system.Keywords: Empowerment of the poor, zakat potential, synergy between government and LAZ poverty reduction program, Community Based Development.
ZAKAT POTENTIAL AS A MEANS TO OVERCOME POVERTY (A STUDY IN LAMPUNG) Hayati, Keumala; Caniago, Indra
Journal of Indonesian Economy and Business Vol 26, No 2 (2011): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (18.048 KB)

Abstract

Zakat is a compulsory service run by the Muslims who are able to implement it. Zakat is a means of income redistribution and also can support development of human resources as well as enhance economic growth in Indonesia, particularly in the Lampung Province. The purposes of this study were to explore the potential of zakat and to analyze the role of zakat in empowering poor communities in Lampung Province. This research result showed that zakat potential in Lampung Province was quite large; Rp644.18 billions with the 2% opinion and Rp1.38 billions with the 4.3% opinion. Meanwhile the Regional Government of Lampung Province in 2007 and 2008, for example, budgeting for social services reached Rp29.15 billions and Rp21.01 billions respectively, including other poverty reduction programs. Therefore, zakat potential should attract the governments attention as one solution to reduce poverty in Indonesia. Zakat is not only the provision of voluntary charity, but it is an obligation that must be paid by Muslims who received the zakat obligation. The results of the analysis showed zakats potential in empowering poorcommunities in each district/city in the province of Lampung. Based on the standards meet the needs of the poor with an income of one dollar per day, from ten districts in Lampungprovince, only two districts were capable of removing the poor families from the poverty line, those are Bandar Lampung and Metro. While the potential zakat of eight otherdistricts had not been able to remove poor families from the poverty line due to the small acquisition of GDRP. This research showed that empowerment of the poor could be done based on the potentials of zakat in each district, the greater the GDRP, the greater the zakat potential that could be obtained. Even if the zakat potential was excessive than the poverty level in the district, it could be used as cross-subsidies with other districts in greater need.Keywords: Zakat Potential, poverty reduction
STRATEGIC HUMAN RESOURCE MANAGEMENT AND FIRM PERFORMANCE: THE MODERATION OF PSYCHOLOGICAL CONTRACT Hayati, Keumala; Caniago, Indra
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v0i0.4753

Abstract

Familial Analysis of Patients with Hypertension in Jatinangor, West Java, Indonesia Hayati, Keumala; Sofiatin, Yulia; Rahayuningsih, Sri Endah; Roesli, Rully M.A.
Althea Medical Journal Vol 4, No 3 (2017)
Publisher : Althea Medical Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.112 KB)

Abstract

Background: Hypertension is a disease that is influenced by genetic factors, although the single gene affecting the occurrence of the disease has not been yet discovered. Genetic analysis and familial analysis on hypertension are needed to be done but genetic analysis needs substantial fund, and familial analysis on hypertension has been never done in community. Besides sharing the genetic factors, family also shares similar environment and life style. Latest study showed that the association between genetic and environmental factors can affect the phenotype of chronic disease suchas hypertension. The study was aimed to explore the family history contribution of patients with hypertension in Jatinangor.Methods: This was a descriptive-quantitave study. The subjects were 283 hypertensive patients in Jatinangor with complete data of family history. The data was retrospectively obtained from secondary data of a previous study conducted in Community Health and Well-ness Study Center, Faculty of Medicine, Universitas Padjadjaran titled Epidemiology of Hypertension and Albuminuria in Jatinangor 2014. Familial analysis conducted in this study was modified trios analysis.Results: In this modified trios analysis, there was only 20% of total patients with hypertension who have history of hypertension in two generations of their family. The proportion of patients with hypertension who have history of hypertension in one generation of their family was greater. More than 45% from the total 283 patients with hypertension analyzed in this study have family history of hypertension.Conclusions: Familial analysis using modified trios analysis showed similar results with the study conducted using other genetical analysis.
Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan Hayati, Keumala; Pangaribuan, Ester Marianita; Munawarah, Munawarah; Ginting, Wenny Anggresia
SENTRALISASI Vol 8, No 2 (2019): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.438 KB) | DOI: 10.33506/sl.v8i2.434

Abstract

AbstrakThe  objective  of  the  research  was  to  analyze  and  provide  physical evidence: (1) The effect of Experience of auditor on the Audit Qaulity (2) Effect of Professional Auditor Ethics on the Quality of Audit, (3) Effect of Auditor Objectivity on the Quality of Audit, 4) Effect of Auditor Time Deadline Pressure on the Quality Audit, (5) Effect of Experience, Professional Ethics, Objectivity And Time Deadline Pressure simultaneously on the Quality Audit. The research populations were all auditors working at BPKP office, North Sumatra Province. The research samples used were chosen using saturated sampling technique, consisting of 95 respondents with return rate of 100%. The research data were analyzed using multiple regression analysis. Results of the analysis concluded that the (1) Experience and Professional Auditor Ethics significant positive effect on Audit Quality, (2) Objectivity and Time Deadline Pressure did not have any significant effect on Audit Quality, and (3) Experience, Ethics Profession, Objectivity, And Time Deadline  Pressure  simultaneously  had  a  significant  effect  on  Audit  Quality.  Keywords: Experience, Ethic Professional,Objectivity, Time Deadline Pressure, AuditQuality
ANALISIS PENGARUH KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016: ANALISIS PENGARUH KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Hayati, Keumala
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.751 KB)

Abstract

The purpose of this research is to analyze dividend policy, institutional ownership, company size, and profitability to debt policy on property companies listed on BEI period 2014-2016. Debt policy was measure by Debt to Equity Ratio. The population of this research is 47 companies based on purposive sampling method, there are 16 samples as the object of research with 48 units analize. This research use the annual report and financial reporting of each company that published in www.idx.co.id and using multiple regression analysis. The result of this research shows that simultaneous had significant effect to debt policy. At partially test showed that dividend policy and profitability had negatif signifikan to debt policy, and institutional ownership, company size had not effect to debt policy.Keywords: dividend policy, institutional ownership, company size, company size, profitability, debt policy
The Influence of Ethics, Integrity, Auditor's Experience and Auditor's Motivation on Auditor's Professionalism Hayati, Keumala; Ambarita, Agung Alanuari; Sebayang, Sherin Tharia Br; Sitompul, Micheel Hartasia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2716

Abstract

This research was conducted to see the effect of ethics, integrity, and auditor experience and auditor motivation on auditor professionalism. This research was obtained directly through the accumulation of data, where this study used saturated sampling consisting of 65 samples. This study analyzes through a study method that is multiple linear regression, T test and F test. (X1) Auditor Ethics variable has a positive effect and Sig on Auditor Professionalism. (X2) Auditor Integrity variable has no effect and no Sig on Auditor Professionalism. (X3) Auditor Experience variable has no effect and no Sig on Auditor Professionalism. (X4) Auditor Motivation variable has a positive and sig effect on Auditor Professionalism. Simultaneously the influence of ethics, integrity, auditor experience and auditor motivation have a positive and significant effect on auditor professionalism.
Pengaruh Tingkat Pendidikan, Etika Auditor, dan Pengalaman Auditor terhadap Kualitas Audit pada BPKP Sumatera Utara Bernadenta, Mulati; Hutabarat, Hotber; Siahaan, Fransiska; Hayati, Keumala

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.441 KB) | DOI: 10.31955/mea.v4i3.447

Abstract

Penelitian ini dilakukan guna untuk dapat memahami Pengaruh Tingkat Pendidikan, Etika Auditor, dan Pengalaman Auditor terhadap Kualitas Audit pada BPKP Sumatera Utara. Dalam penelitian menggunakan data elementer atau datang yang diperoleh secara langsung yang berupa gagasan melalui narasumber dari akumulasi data. Ada 90 sampel yang menyelesaikan kriteria dengan menggunakan sampling jenuh.. Penelitian ini memerlukan data yang menganalisis dengan teknik analisis yang bersifat regresi linear berganda, yang hasilnya menyatakan bahwa Variabel Tingkat Pendidikan, Etika Auditor, dan Pengalaman Auditor berpengaruh secara simultan terhadap Kualitas Audit. Sedangkan secara parsial terdapat bahwa Variabel Etika Auditor saja yang berpengaruh signifikan terhadap Kualitas Audit.
PENGARUH PENGETAHUAN, AKUNTABILITAS, DAN PROFESIONALISME TERHADAP KUALITAS HASIL KERJA AUDITOR (BPKP) SUMATERA UTARA Angelia, Monica; Ginting, Dhea Monica br; Hutagalung, Doni Krisnawan; Hayati, Keumala

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.295 KB) | DOI: 10.31955/mea.v4i3.547

Abstract

Tujuan penelitian untuk mengetahui pengaruh pengetahuan terhadap kualitas hasil kerja auditor , pengaruh akuntabilitas terhadap kualitas hasil kerja auditor, pengaruh profesionalisme terhadap kualitas hasil kerja auditor dan untuk mengetahui pengaruh profesionalisme terhadap kualitas hasil kerja auditor. Pengaruh pengetahuan, akuntabilitas, dan profesionalisme terhadap kualitas kualitas hasil kerja auditor. Penelitian diklasifikasikan sebagai penelitian kuantitatif. Analisis data dengan regresi linier berganda menggunakan bantuan perangkat lunak SPSS. Metode sampel ialah sampel jenuh. Sampel sebanyak 70 orang dari seluruh populasi.
Co-Authors Agustina, Ngesti Aida Sari Ambarita, Agung Alanuari Amelia, Jholant Bringg Luck Angelia, Monica Ani Agus Puspawati Anwar, Nabila Talitha Aprianti, Dian Ekasari Asmuni Asmuni Astuty, Fuji Ayi Ahadiat, Ayi Bawamenewi, Citra Indah Lestari Bernadenta, Mulati Br Situmorang, Monika C, Susana Indriyati Darwin Lie Denti Kardeti Dessyana, Dessyana Deswan, Deswan Ginting, Dhea Monica br Ginting, Wenny Anggresia Halawa, Dinamis Hutabarat, Hotber Hutagalung, Doni Krisnawan Indra Caniago Jimad, Habibullah Karina Br Karo, Fristalia Kristanto, Harry Laia, Novia Sri Putri Lis Andriani, Lis Lubis, Apridita Mahrinasari MS Megasari, Suci Dwi Mulana Simatupang, Baginda Munawarah Munawarah, Munawarah Mutiah, Cut Nova Mardiana, Nova Nugroho, Erlangga Galih Zulva Nur Aliah, Nur Nurul Hasanah Harahap, Qori Octaviagnes, Nikchi Ayu Oktabina, Rizky Wan Pangaribuan, Ester Marianita Pratiwi, Dyah Asri Gita Putri, Afifah Mahkota Putri, Isnaini Rahayu Sulistiowati Rimadeni, Yeni Rini, Sinta Dewi Artha Rosyadi, Rafiq Zainur Rully Marsis Amirullah Roesli Rusida S, Merry Sebayang, Sherin Tharia Br Siahaan, Fransiska Siallagan, Tantya Sihotang, Junianto Silalahi, Meilani Anggita Sinabariba, Nova Yana Sitanggang, Tina Novianti Sitompul, Micheel Hartasia Sri Endah Rahayuningsih Suchmasasi, Yudha Susila, Nandang Syamsu Hidayat, Maulana Toni, Nagian Tumanggor, Lusia Tuti Anggraini Vallerie, Windy Vera Monica, Vera Wijaya, Yolanda Tryniken Yulia Sofiatin Yuningsih Yuningsih