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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Economics, Management and Accounting
Nurmadi Harsa Sumarta
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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INTENTION TO DONATE KIDNEY IN INDONESIA: THE ROLE OF FINANCIAL INCENTIVE, PERCEIVED RISK, AND ALTRUISM Elsa Adelia Nurrachma; Budhi Haryanto; Nurmadi Harsa Sumarta
MIX: JURNAL ILMIAH MANAJEMEN Vol 8, No 3 (2018): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.741 KB) | DOI: 10.22441/mix.2018.v8i3.002

Abstract

This study aims to explore individual motivations to donate kidney in the context of humanity-oriented marketing. It was aimed to understand the influences of financial incentive and perceived risk in the decision of donating kidney. This study tried to specify the kidney donors into altruistic and unrelated kidney donor type, where previous study tends to generalize the behavior of all kidney sources. This study also tries to test the moderating role of altruism, because kidney donation is an act that’s driven by humanity values. Using non-probability sampling, survey method with online questionnaires, the samples consist of 101 out of 125 obtained data from 545 contacted potential donors in Kidney Donor Indonesia Facebook community. To analyze the data, this study use Structural Equation Modeling with Smart Partial Least Square (PLS) 3 Software. The result indicates that altruism moderates the behavior of kidney donors because the consideration of kidney donor’s in high and low altruism group found to have differences. Health authorities and related institutions that runs the kidney donation program can use the presented findings to create a better strategy in promoting kidney donation and increasing the awareness of potential market in Indonesia. Further, to understood the perception and consideration of kidney donor in donating their organ
Influence of Remote Auditing, CAATs, and Professional Skepticism on Audit Quality : A Central Java Case Vicky Pratama Mahardika; Edy Supriyono; Nurmadi Harsa Sumarta
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.607

Abstract

This study aims to find empirical evidence regarding the influence of remote audits, Computer Assisted Audit Techniques, and Professional Skepticism on Audit Quality. This study utilizes a survey method by distributing questionnaires to auditors working for the Central Java Provincial Representative Audit Board (BPK). The sample was determined using the Slovin formula with a 10% error tolerance rate, resulting in 67 sample from 199 population. A probability sampling method with a simple random sampling procedure was applied to ensure equal selection opportunities. Data analysis was conducted using a descriptive statistical approach in IBM SPSS version 27. The results evidence that remote audit has a significant and positive impact on audit quality. Similarly, CAATs and professional skepticism also significantly and positively affect audit quality. Moreover, these three variables collectively influence audit quality. The findings of this study provide insights for audit institutions to enhance audit quality by adopting remote auditing, utilizing CAATs, and fostering professional skepticism among auditors. This study contributes to the literature by empirically examining the simultaneous impact of remote auditing, CAATs, and professional skepticism on audit quality, particularly in the context of government audits in Indonesia.
Membangun Integritas Sejak Dini: Pendidikan Antikorupsi untuk Guru SMA melalui Integrasi Ekonomi, Karakter, dan Teknologi: Penelitian Khresna Bayu Sangka; Agung Nur Probohudono; Nurmadi Harsa Sumarta; Anis Widjajanto; Estetika Mutiaranisa Kurniawati; Nur Chayati; Ramadzan Defitri Pratama
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1980

Abstract

Pendidikan anti korupsi merupakan pendekatan strategis dalam membangun karakter dan integritas generasi muda sejak jenjang sekolah menengah. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman guru SMA mengenai konsep dan implementasi pendidikan antikorupsi melalui kegiatan sosialisasi interaktif. Metode yang digunakan adalah desain one-group pretest-posttest dengan pendekatan kuantitatif deskriptif. Peserta kegiatan adalah guru SMA di wilayah Surakarta yang mengikuti pelatihan yang melibatkan ceramah interaktif, studi kasus, dan pemanfaatan teknologi seperti chatbot berbasis kecerdasan buatan (AI) sebagai media evaluasi. Hasil pre-test menunjukkan bahwa sebagian besar guru berada pada kategori belum memahami atau kurang memahami. Setelah kegiatan, terjadi peningkatan signifikan: kategori “sangat memahami” naik dari 10% menjadi 53%, sementara kategori “tidak memahami” turun dari 33% menjadi 7%. Temuan ini menunjukkan bahwa pendekatan edukatif yang disertai teknologi dan diskusi etis dapat mendorong pemahaman yang lebih baik. Kegiatan ini memperkuat urgensi penguatan kapasitas guru sebagai agen pembentukan nilai, sejalan dengan tujuan Indonesia Emas 2045 dan Sustainable Development Goals (SDGs) poin 16 tentang institusi yang adil dan berintegritas.
Co-Authors Agung Nur Probohudono Anis Widjajanto Budhi Haryanto Edy Supriyono Elsa Adelia Nurrachma Estetika Mutiaranisa Kurniawati Khresna Bayu Sangka Nur Chayati Ramadzan Defitri Pratama Vicky Pratama Mahardika