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All Journal Jurnal Ekonomi Jurnal Akuntansi Bisnis Pelita Bangsa Akuntansi'45 EKONOMIKA45 Jurnal Mahasiswa Manajemen dan Akuntansi
Rudi Syaf Putra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : EKONOMIKA45

 1 
Determinan Penggunaan E-Money Pada Konsumen Pt. Indomarco Adi Prima Cabang Pekanbaru Anisya Anisya; Adriyanti Agustina Putri; Rudi Syaf Putra
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1225

Abstract

This study aims to examine the effect of perceived usefulness, perceived ease of use, perceived risk, and perceived trust on the use of e-money among consumers at PT. Indomarco Adi Prima Pekanbaru Branch. In this study the method used for data collection was a questionnaire. The population in this study are Indomarco consumers who use e-money Indomarco Apps at PT. Indomarco Adi Prima Pekanbaru Branch. Sampling using random sampling method, with a total sample of 294 respondents. This research is a quantitative study with the data obtained processed using IBM Statistics SPSS 26. The results of the study indicate that the variables perceived benefits, perceived convenience, perceived risks, and perceived trust partially affect the variable use of e-money.
Faktor - Faktor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan Dhea Lathifah Aisyahakim; Linda Hetri Suriyanti; Rudi Syaf Putra
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3925

Abstract

In the rapid development of the era that provides convenience to humans through technology. However, with the convenience obtained, some people commit fraud for personal or group gain, so to prevent fraud, fraud detection needs to be carried out by auditors. This study is a quantitative study that aims to determine whether professional skepticism, independence, auditor experience, competence, and audit training have a partial influence on the auditor's ability to detect fraud. The sample in this study was 76. The sample determination used the Non Probability Sampling technique. The data collection technique was by distributing and distributing questionnaires to the BPKP Riau Province Representative auditors directly. In analyzing this, validity and reliability tests, classical assumption tests, linear regression tests, and t tests were used. The research data processing used SPSS version 22. The results of the study showed that professional skepticism, independence, auditor experience, audit training did not affect the auditor's ability, and competence affected the auditor's ability to detect fraud.
Co-Authors Adriyanti Agustina Putri Andreas Andreas Anisya Anisya Dhea Lathifah Aisyahakim Fajar Fajar Hardi Hardi Putri, Annie Mustika R.Septian Armel Rahmat Fauzi Suriyanti, Linda Hetri