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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN JPSriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JMM (Jurnal Masyarakat Mandiri) Jurnal Akuntansi dan Bisnis JURNAL ILMU KEOLAHRAGAAN Altius: Jurnal Ilmu Olahraga dan Kesehatan International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Journal of Social Science Sricommerce: Journal of Sriwijaya Community Services Journal of Social Science The Manager Reveiew Sriwijaya Accounting Community Services Jurnal Manajemen Maranatha Edueksos: Journal Pendidikan Sosial dan Ekonomi
Sulastri
Department Of Management, Faculty Of Economics And Business, Universitas Sriwijaya Jl. Srijaya Negara Bukit Besar, Palembang, 30128
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The Effect of Audit Committee, Company Size, and Auditor Reputation on Audit Quality with Audit Fees as an Intervening Variable Yulia Saftiana; Sulastri Sulastri; Azwardi Azwardi
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5496

Abstract

This research aims to analyze the influences of audit committee, company size, and auditor’s reputation on audit quality with audit fees as an intervening variable. Population of the research is 102 companies in the financial sector listed on the Indonesian stock exchange from 2020 to 2022. Sample was taken by using purposive sampling and 65 companies were obtained as research samples for three years of observation, resulting in a sample of 195 data. The data was analyzed by using multiple regression analysis and path analysis. The result shows that audit committee and auditor’s reputation have no influences to the audit fees, company size has significant effect on audit fees, auditor’s reputation and audit fees have no influences to the audit quality, audit committee and company size have significant effect on audit quality, and audit fees can’t mediate audit committee, company size, and auditor’s reputation on audit quality.
Penyusunan Studi Kelayakan Bisnis UMKM di Kota Daro II Kecamatan Rantau Panjang Kabupaten Ogan Ilir Yulia Hamdaini Putri; Sulastri Sulastri; Marlina Widiyanti; Muhammad Kemas Husni Thamrin; Aslamia Rosa; Ahmad Syathiri
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.8

Abstract

Village communities have relatively low incomes but have abundant natural resources that can be exploited, such as wild plants, swamps, fertile land, and clean flowing rivers. On the other hand, although education is relatively low, rural communities have many skills and expertise that can be developed, for example in the village of farmers in Kota Daro II the majority of people are farmers, breeders and weavers. Thus, the community needs MSME assistance through proper business development learning. The preparation of a business feasibility study is a fundamental step in developing a better business. The problems faced by rural communities are the lack of community knowledge to be able to analyze problems such as environmental, marketing, social, legal, and finance as well as the lack of community knowledge for business management. This community service partner is a village community in Kota Daro II who works as a breeder and weaver. The method used is counseling and mentoring. The result of this activity is that the community can analyze the business aspects they are engaged in.
Eco-label, kepedulian lingkungan, dan perilaku pembelian hijau: Sebuah sudut pandang Generasi Z tentang semen ramah lingkungan Putri Rahmi Mardius; Sulastri Sulastri; Muchsin Saggaf Shihab; Yuliani Yuliani
Jurnal Manajemen Maranatha Vol 22 No 2 (2023): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v22i2.6363

Abstract

The research aims to examine the effect of eco-label on green purchase behavior (GPB) mediated by environmental concerns (EC). Moreover, this testing of the related impact is based on the perception of four hundred and eleven people from Generation Z becoming the samples, taken by purposive sampling technique. Furthermore, their responses are captured by survey distributing questionnaires and analyzed by the structural equation model based on a partial least square. Once testing the hypotheses, this study demonstrates a positive influence of eco-label on GPB and EC. This positive sign also exists in the association between EC and GPB. Hence, the mediation effect of EC is proven. Based on this evidence, marketers setting Generation Z as their target should promote their goods: cement, based on eco-label, and place their products at easily identified locations.
The Influence of Training and Competency on Serviceman Performance Anggun Suci Budiarti; Sulastri Sulastri; Muhammad Ichsan Hadjri; Zunaidah Zunaidah
Edueksos: Jurnal Pendidikan Sosial & Ekonomi Vol. 13 No. 01 (2024): Edueksos: Jurnal Pendidikan Sosial dan Ekonomi
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v13i01.16937

Abstract

The role of Servicemen is considered very important for the sustainability of PT Trakindo Utama, making us aware that the long-term success and excellence of a company depends on the importance of human resources, because many of the resources a company has can be imitated, except human resources. The purpose of the research is to determine the influence of training and competency on serviceman performance at PT Trakindo Utama Sumbagsel. The research method uses quantitative descriptive research. The research was conducted from July to December 2023. This research used data collection techniques through questionnaires, observations and interviews. The sample studied was 100 Serviceman respondents (Technicians and Senior Technicians) at PT Trakindo Utama Sumbagsel. The data analysis method uses multiple linear regression methods. The research results on the Training variable (X1) have a positive and significant influence on Serviceman Performance (Y) at PT Trakindo Utama Sumbagsel. The Competency variable (X2) does not have a positive and significant influence on Serviceman Performance (Y) at PT Trakindo Utama Sumbagsel. Companies need to review the training programs that have been created and provided to Servicemen to see whether they are in accordance with the wishes and needs of the Servicemen, because from this research there are Servicemen who are of the opinion that the training they have participated in is not in accordance with the wishes and needs of the Servicemen to improve their abilities to support work performance.Keywords: Training, Competence, Serviceman Performance
The Influence of Financial Inclusion on Credit Risks in Commercial Banks in Indonesia Ghasarma, Reza; Muthia, Fida; Umrie, M.A. Rasyid; Sulastri, Sulastri; Arianto, Bobby
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.76 KB) | DOI: 10.20961/jab.v19i2.433

Abstract

This study aims to analyze the effect of financial inclusion on credit risk in commercial banks in Indonesia. The data used are secondary data obtained from the Financial Access Survey (FAS) of the IMF and Bank Focus from 2011-2016. A total of 34 banks were sampled in this study. From the results of panel data processing, it was found that financial inclusion has a positive effect on bank credit risk, where an increase in the financial inclusion index annually causes an increase in bank credit risk. The results of this study provide insights to the government and banks to anticipate credit risk which can affect banking stability due to financial inclusion. Penelitian ini bertujuan untuk menganalisis pengaruh inklusi keuangan terhadap credit risks (risiko kredit) pada bank komersil di Indonesia. Data yang digunakan merupakan data sekunder yang didapatkan dari Financial Access Survey (FAS) IMF dan Bank Focus dari tahun 2011-2016. Sejumlah 34 bank menjadi sampel pada penelitian ini. Dari hasil pengolahan data panel, ditemukan bahwa inklusi keuangan memiliki pengaruh yang positif terhadap risiko kredit bank, dimana kenaikan indeks inklusi keuangan tiap tahunnya menyebabkan kenaikan pada risiko kredit bank. Hasil dari penelitian ini memberikan wawasan kepada pemerintah dan perbankan untuk melakukan antisipasi terhadap risiko kredit yang dapat berpengaruh kepada stabilitas perbankan akibat adanya inklusi keuangan.
Co-Authors Ahmad Syathiri AK, Syamsurijal Alman Hudri Anggun Suci Budiarti Antonius W Nugroho Arianto, Bobby Aslamia Rosa Atika Yuliani Saputri Azhimi Azhimi Badia Perizade Budiarti, Anggun Suci Charaka M Nandatama Faisal Roni Fida Muthia Firdaus Firdaus Gayuh Raditya Perdana H.M. Rasyid Umrie, H.M. Rasyid Isnurhadi Isnurhadi Isnurhadi Isnurhadi Kemas Muhammad Husni Thamrin Marlina Widiyanti, Marlina Moh. Adam Mohamad Adam Mohamad Adam Mohamad Adam Muchsin Saggaf Shihab Muhammad Ichsan Hadjri Muhammad Kemas Husni Thamrin Muthia, Fida Parama Santati Putri Rahmi Mardius REZA GHASARMAN, REZA Roodyn Noor Muktamar Rudy Noor Muktamar Samadi W Bakar Syapril Junaidi Taufik . Utami, Dinarossi Veronica Varbi Vieronica Varbi Sununianti Welly Nailis Yulia Hamdaini Yulia Hamdaini Putri Yulia Saftiana Yulia Saftiana Yuliani . Yuliani Yuliani Zakaria Wahab Zakaria Wahab Zastya Esfarenza Zunaidah Zunaidah