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PENGARUH KOMITMEN ORGANISASIONAL, KOMITMEN PROFESIONAL, MOTIVASI KERJA, KONFLIK PERAN, KETIDAKJELASAN PERAN DAN KELEBIHAN PERAN TERHADAP KEPUASAN KERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG DAN BATAM Edwy, Ferby Mutia; Ratnawati, Vince; Haryani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to determine the effect of organitational commitment, professional commitment, motivation to work, role conflict, role ambiguity and role overload on auditor’s satisfication. This research conducted in Pekanbaru, Padangand Batam. The respondents are auditors who work at public accountant office according to directory of IAPI. The sampling technic using total sampling. Data was collected by questionnaire delivered directly. 119 questionnaire was distributed, but only 87 questionnaire were returned. Data were analyzed using multiple linear regression analysis with SPSS version 20.00. The result showed that organitational commitment, professional commitment, motivation to work, role ambiguity and role overload variables have significant influence on auditor’ssatisfication, but role conflict variable does not have significant influence on auditor’s satisfication. The coefficient of determination shows that the effect of organitational commitment, professional commitment, motivation to work, roleconflict, role ambiguity and role overload on auditor’s satisfication amounted to 64.1%.Keywords: Commitment, Motivation, Role, Work Satisfication
Pengaruh Sosialisasi Pajak Terhadap Realisasi Penerimaan Pajak dengan Kepatuhan Wajib Pajak Sebagai Variabel Intervening Herin Arlinda Yonita Sari; Makaryanawati Makaryanawati; Ferby Mutia Edwy
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.289

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak, (2) pengaruh Sosialisasi pajak terhadap Realisasi Penerimaan Pajak, (3) pengaruh Kepatuhan Wajib Pajak terhadap Realisasi Penerimaan Pajak, serta (4) pengaruh Sosialisasi pajak terhadap Realisasi Penerimaan Pajak melalui Kepatuhan Wajib Pajak sebagai variabel intervening. Penelitian ini menggunakan rancangan penelitian kuantitatif eksplanatori. Data penelitian berupa data sekunder selama 5 tahun dari tahun 2004 sampai 2018 dengan teknik pengumpulan data menggunakan dokumentasi. Data yang digunakan dalam penelitian adalah sosialisasi pajak, realisasi penerimaan pajak dan kepatuhan wajib pajak yang bersumber dari Kantor Pelayanan Pajak Pratama Kepanjen. Data tersebut diolah dengan menggunakan analisis jalur (path). Hasil penelitian menunjukan bahwa: (1) sosialisasi pajak berpengaruh secara positif terhadap kepatuhan wajib pajak, (2) sosialisasi pajak berpengaruh secara positif terhadap realisasi penerimaan pajak, (3) kepatuhan wajib pajak berpengaruh secara positif terhadap realisasi penerimaan pajak, (4) sosialisasi pajak berpengaruh secara positif terhadap realisasi penerimaan pajak melalui kepatuhan wajib pajak
PENGARUH INDEPENDENSI, MOTIVASI, KOMITMEN ORGANISASI, PENGALAMAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI RIAU Ferby Mutia Edwy; Amir Hasan; Kamaliah Kamaliah
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.714 KB) | DOI: 10.31258/pekbis.11.1.%p

Abstract

This study aimed to determine: (1) the influence of independence on auditor’sperformance at BPKP of Riau Province, (2) the influence of motivation on auditor’sperformance at BPKP of Riau Province, (3) the influence of organizationalcommitment on auditor’s performance at BPKP of Riau Province, (4) the influence ofexperience on auditor’s performance at BPKP of Riau Province, (5) the influence ofleadership style on auditor’s performance at BPKP of Riau Province. Therespondents are auditors who work at BPKP of Riau Province. The samples usedcensus method, and the whole was used as the samples. Data was collected byquestionnaire delivered directly. 99 questionnaire was distributed, but only 82questionnaire were returned. The hypothesis was tested by using multiple linearregression analysis with a SPSS (Statistical Package for Social Science) softwareprogram. The result showed that: 1) independence has significant influence onauditor’s performance, 2) motivation has significant influence on auditor’sperformance, 3) organizational commitment has significant influence on auditor’sperformance, 4) experience has significant influence on auditor’s performance, 5)leadership style has significant influence on auditor’s performance. The coefficient ofdetermination shows that the effect of independence, motivation, organizationalcommitment, experience and leadership style on auditor’s performance amounted to60%.
PELATIHAN STUDI KELAYAKAN BISNIS: PENINGKATAN KUALITAS DAN DAYA SAING USAHA PADA UMKM MELALUI PENDEKATAN BMC Inanda Shinta Anugrahani; Ferby Mutia Edwy
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 1 (2023): Batara Wisnu | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i1.141

Abstract

Business feasibility studies have an important role in the success of business actors in carrying out their business activities. The insights of this business feasibility study are expected to provide a change in the concept of thinking of entrepreneurs in achieving measurable success. The purpose of this community service is to provide insight for business actors regarding business feasibility studies to improve the quality and competitiveness of SMEs through BMC. Business planning and business feasibility tests through the BMC approach are considered very easy and complete so that they can accommodate a business plan with nine elements in the BMC dialog box. This community service activity was carried out on October 29, 2022 in Malang City with 25 participants. The result of service activities is that MSMEs managed by young entrepreneurs can understand the importance of business feasibility studies and apply business with a BMC approach. This community service activity does not only take place offline, but is continued with assistance to business actors in order to improve the quality and competitiveness of businesses so as to be able to build the economic welfare of the Indonesian people
Pendampingan Pengelolaan Portofolio Dosen melalui Pelatihan Aplikasi SISTER Saipul Al Sukri; Ferby Mutia Edwy; Sonia Sischa Eka Putri; Hijratul Aswad
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 2 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i2.1331

Abstract

Sistem Informasi Sumber Daya Terintegrasi (SISTER) merupakan sebuah Aplikasi yang dibuat oleh Direktorat Jenderal Pendidikan Tinggi, Riset dan Teknologi untuk mengelola pangkalan data sumber daya manusia terutama dosen di perguruan tinggi. SISTER juga merupakan salah satu indikator penting untuk mengukur kinerja dosen dalam melaksanakan tri darma perguruan tinggi yang nantinya akan dilaporkan setiap semester. Akan tetapi, ditemukan masih ada dosen yang belum register dan mengisi data diri mereka di SISTER dengan lengkap dan benar. Oleh karena itu, kegiatan pengabdian ini bertujuan untuk memberikan pelatihan tentang pengoperasian SISTER bagi dosen dilingkungan Fakultas Ekonomi dan Ilmu Sosial UIN Suska Riau. Kegitan pengabdian ini berupa pelatihan dan pendampingan pengoperasian sister yang dilaksanakan secara virtual menggunakan perangkat Zoom Meeting. Materi yang disampaikan meliputi pengenalan SISTER, cara mendaftar, login, cara mengisi data profil, biodata, dan tridarma dosen di SISTER. Panduan langsung yang diberikan adalah berupa bimbingan dan asistensi kepada dosen dalam mengisi data diri mereka di SISTER. Hasil dari kegiatan pengabdian ini bahwa pelatihan SISTER telah membantu dosen dalam mengisi data diri mereka di SISTER dengan lengkap dan benar.
Literasi Halal Sebagai Salah Satu Upaya Pengembangan UMKM Di Kabupaten Malang Sulastri Sulastri; Umi Nuraini; Ferby Mutia Edwy
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 2 No. 1 (2023): Maret : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v2i1.530

Abstract

The number of MSMEs that have halal certificates is still far less than large industries, including MSMEs in Kedungsalam Village, Donomulyo District, Malang Regency. Based on these problems, the Accounting Department of Universitas Negeri Malang (UM) held a halal literacy activity for MSMEs. This halal literacy activity has never been obtained by participants before. The purpose of this activity is that in the future MSMEs in Kedungsalam Village can improve product quality through halal certification, so that they can survive and compete in the globalization era. This service activity is considered right on target, because MSME products that are not yet halal certified can register through the Halal Center at UM. The UM Halal Center has been officially established since early 2019 which has a role in providing services to the community's needs for halal certification, namely accompanying, fostering, and overseeing halal product guarantees.
Peningkatan Wawasan Kewirausahaan Melalui Strategi Pengelolaan Dan Pengembangan Bisnis UMKM Ferby Mutia Edwy; Inanda Shinta Anugrahani
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v6i1.6320

Abstract

Empowerment and sustainability of Micro, Small and Medium Enterprises (MSMEs) is an important matter to pay attention to in order to improve people's welfare by alleviating poverty, increasing employment, and increasing people's living standards. The purpose of this community service activity is to provide socialization regarding entrepreneurial insights that focus on business management and development strategies. The methods used in this activity are situation analysis, counseling, and mentoring, as well as activity evaluation. The result of this service activity is that activity participants gain a good understanding of entrepreneurial insights through business management and development strategies so that they can maintain the continuity of their business
A Penggunaan Aplikasi RKAS dalam Sistem Administrasi Penyaluran Dana BOS pada Sekolah Dasar Dinas Pendidikan kota Blitar Virgia Nanda Asyika; Ferby Mutia Edwy
Jurnal Pendidikan : Riset dan Konseptual Vol 8 No 3 (2024): Volume 8, Nomor 3, 2024
Publisher : Lembaga Penelitian dan Pengabdian Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/riset_konseptual.v8i3.1017

Abstract

Penelitian ini bertujuan untuk menganalisis penggunaan aplikasi Rencana Kegiatan dan Anggaran Sekolah (RKAS) dalam sistem administrasi penyaluran Dana Bantuan Operasional Sekolah (BOS) pada Sekolah Dasar di bawah naungan Dinas Pendidikan Kota Blitar. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus pada beberapa sekolah dasar yang telah menerapkan aplikasi RKAS. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penggunaan aplikasi RKAS telah memberikan beberapa manfaat signifikan dalam administrasi penyaluran Dana BOS, antara lain peningkatan transparansi dan akuntabilitas, kemudahan dalam pelaporan keuangan, serta efisiensi waktu dan biaya. Namun, beberapa tantangan juga dihadapi, seperti keterbatasan kemampuan teknis dari sebagian staf administrasi dan kebutuhan akan pelatihan berkelanjutan. Secara keseluruhan, penerapan aplikasi RKAS dinilai efektif dalam mendukung sistem administrasi penyaluran Dana BOS di Sekolah Dasar Dinas Pendidikan Kota Blitar, meskipun masih memerlukan beberapa perbaikan dan dukungan lebih lanjut untuk mengatasi kendala yang ada.
Pemberdayaan UMKM Komunitas Preman Super dalam Pemanfaatan Pemasaran Digital Edwy, Ferby Mutia; Firdaus, Mohammad Iqbal
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 1 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i1.29640

Abstract

Purpose – This community service activity aims to introduce the concept of digital marketing to members of the Preman Super Community (Independent Women Sources of Change) and help MSMEs utilize digital marketing to increase competitiveness. Design/methodology/approach – Implementation of activities uses the Participatory Rural Appraisal method with four stages: identification, program design preparation, implementation, and evaluation. Findings – This activity results in an increased understanding of the Preman Super Community MSMEs regarding digital marketing. Community members realize the importance of digital marketing to increase business competitiveness and expand market share. Utilizing digital marketing can also help MSMEs to increase brand awareness. Originality/value – The era of digitalization requires MSMEs to innovate in the type of marketing they carry out. This service activity was carried out to educate the Super Preman Community MSMEs so they can utilize digital marketing to increase business competitiveness.
KUALITAS LAPORAN KEUANGAN: LATAR BELAKANG PENDIDIKAN DAN PENGALAMAN INTERNASIONAL CFO Kaban, Melania Berta Uli; Ferby Mutia Edwy
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.18806

Abstract

Quality financial reports are very necessary for the smooth running of company operations. Companies need competent managers to improve the quality of financial reports. Incompetent managers can result in poor-quality financial reports, causing information asymmetry, damage to the company's reputation, and decreased investor confidence which can hamper the company's operational activities. This research aims to determine the effect of the Chief Financial Officer (CFO) who is a graduate of a reputable university and has international experience in the field of finance on the quality of financial reports. This research was conducted on 563 companies listed on the IDX from 2010 to 2019. Through regression Generalized Least Square (GLS), research finds that CFOs who graduate from reputable universities tend to be able to improve the quality of financial reports, but not CFOs who have international experience in the financial sector. This research shows that the CFO's educational background is very important in supporting the improvement of the quality of financial reports. Therefore, companies must pay attention to the CFO's educational background to support the manager's performance in improving the quality of financial reports.