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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities Blantika : Multidisciplinary Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) Ecoducation Ulil Albab
Umi Muawanah
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH HARGA, PENERAPAN E-RESEP DAN WAKTU TUNGGU PELAYANAN TERHADAP KEPUASAN PASIEN, DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING Endah Zuraidah; Ernani Hadiyati; Umi Muawanah
PENDIDIKAN SAINS DAN TEKNOLOGI Vol 10 No 1 (2023)
Publisher : STKIP PGRI Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/edusaintek.v10i1.681

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh harga, penerapan E-resep dan waktu tunggu pelayanan terhadap kepuasan pasien, dengan kualitas pelayanan sebagai variabel intervening. Explanatory research digunakan sebagai pendekatan dalam penelitian ini. Jumlah populasi kurang dari 100 yaitu 93, sehingga digunakan metode sensus atau tehnik sampel jenuh. Hasil dari penelitian ini menunjukan bahwa harga berpengaruh signifikan terhadap kualitas pelayanan, E-Resep tidak berpengaruh signifikan terhadap kualitas pelayanan, waktu tunggu berpengaruh signifikan terhadap kualitas pelayanan, harga tidak berpengaruh signifikan terhadap kepuasan pasien, E-Resep berpengaruh signifikan terhadap kepuasan pasien, waktu tunggu tidak berpengaruh signifikan terhadap kepuasan pasien, kualitas pelayanan berpengaruh signifikan terhadap kepuasam pasien, harga berpengaruh signifikan terhadap kepuasan pasien melalui kualitas pelayanan, E-Resep berpengaruh signifikan terhadap kepuasan pasien melalui kualitas pelayanan, waktu tunggu berpengaruh signifikan terhadap kepuasan pasien melalui kualitas pelayanan
Analisis Revaluasi Aset Berbasis Perpajakan Terhadap Nilai Perusahaan Umi Muawanah; Anang Febita Kurniawan
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 4 No. 2 (2018): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

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

Abstract

Penelitian ini bertujuan untuk mengnalisis Revaluasi aset menurut PMK No 191/PMK.010/2015 terhadap nilai perusahaan pada perusahaan perbankan yang listing di Bursa efek Indonesia tahun 2015 dan 2016. Analisis regresi linier berganda digunakan untuk menganalisis data sampel yang diperoleh. Hasil penelitian menunjukkan bahwa Nilai Revaluasi aset tidak berpengaruh signifikan terhadap nilai perusahaan. namun hasil analisis model alternatif dengan variabel dummy menunjukkan Revaluasi aset berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kehati-hatian dalam membaca hasil penelitian ini sangat diperlukan.
Independence as a Moderating Influence of Gender and Religiosity on Audit Judgment Nanda putri aprilianti; Umi Muawanah; Khohar Adi
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 8 No. 2 (2023): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v8i2.4643

Abstract

The purpose of this study was to explain the effect of gender, religiosity as independent variables and auditor independence as moderating variables on audit judgment as the dependent variable. The researchers conducted a research at several Public Accounting Firms (KAP) in East Java. This study uses the associative method to analyze the causal relationship between the variables of gender, religiosity on audit judgment with independence as a moderating variable. The results showed that Gender had no significant effect on the Judgment audit, religiosity had a significant effect on the Judgment audit, the interaction between Independence and Gender on the Judgment audit, showed that Independence weakened the influence of gender on the Judgment audit, and the interaction of Independence and Religiosity on the Judgment audit showed that Independence strengthened the effect of religiosity on the Judgment audit
Auditor Experience as a Moderation of the Effect of Audit Fees, Audit Tenure, and Task Complexity on Audit Quality Setiyo Hadi Santoso; Umi Muawanah; Oyong Lisa
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 4 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i4.47

Abstract

Audit quality is the ability to obtain good quality or not the examination that has been carried out through the auditor. The study was conducted because there are cases of audit failure related to audit quality which are suspected to be due to audit fees, audit tenure, task complexity and auditor experience due to inconsistency of the influence of previous analysis. The research was conducted to find out the empirical evidence of the auditor's experience as moderating variables of audit fees, audit tenure and task complexity regarding audit quality. The method of analysis is a quantitative approach, applying a survey process through a questionnaire (question list). The population in the analysis, namely auditors as respondents at 70 East Java Regional Public Accounting Firms, has been recorded in the IAPI 2021 Directory. In evaluating the suitability of the method in the analysis, validity, reliability and descriptive statistics are carried out. Statistical research technique using multiple linear analysis using SPPS 26. Auditor experience is able to strengthen the interaction between audit fee factors, audit tenure, and task complexity on audit quality.
Internal Control As A Mediator Of Audit Quality Oyong Lisa; Umi Muawanah; Heriyadi Heriyadi; Ahmad Dahlan
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.29188

Abstract

Purpose: The aim of this research is to analyze the influence of internal control on audit quality, examine the impact of integrity on internal control, investigate the effect of time budget pressure on internal control, assess the influence of integrity on audit quality through internal control, and explore the impact of time budget pressure on audit quality through internal control Methodology/approach: This study adopts an explanatory research approach, which aims to explain the relationships between the variables under investigation. The research sample consists of 72 auditors working in Public Accounting Firms in Surabaya, selected through purposive sampling based on predefined criteria. Primary data was collected using questionnaires distributed through the Google Form platform. After data collection, the analysis was conducted using the Smart PLS method, a statistical analysis approach used to test the structural model and relationships between research variables. Findings: The results of this study confirm that internal control has a significant impact on audit quality. Integrity significantly influences internal control, and time budget pressure also has a significant impact on internal control. Internal control acts as a mediator, explaining the influence of integrity on audit quality, as well as the effect of time budget pressure on audit quality Practical implications: The practical implications of this research encompass auditor training, audit planning, enhancement of internal controls, risk assessment, communication, continuous improvement, reporting, and future research directions in the field of auditing. These implications can be utilized by practitioners, audit firms, organizations, and researchers to elevate audit quality and foster ethical and effective audit practices. Originality/value: The originality and value of this research lies in a comprehensive examination of various factors in the context of auditing, particularly focusing on integrity, time budget pressures, internal controls, and their collective impact on audit quality. This in-depth analysis provides valuable insights for practitioners and researchers in the auditing field, offering practical implications for improving audit quality and promoting ethical auditing practices. In addition, this study introduces a mediation model that illustrates how internal control mediates the influence of integrity and time budget pressure on audit quality, contributing to a deeper understanding of the mechanisms underlying this relationship. Overall, the study's comprehensive approach, methodological rigor, and insightful findings contribute to advancing knowledge in auditing and providing actionable recommendations to improve auditing practice and results.
PERHITUNGAN BIAYA PENDIDIKAN PER PESERTA DIDIK DAN DAMPAKNYA TERHADAP DAYA SAING: (Studi kasus di Pondok Modern Al-Rifa’ie 2 Gondanglegi) Erin Hartutik; Umi Muawanah; Endang Suswati
Media Mahardhika Vol. 17 No. 2 (2019): January 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i2.85

Abstract

Tujuan penelitian ini adalah: i) untuk menghitung besarnya biaya pendidikan per peserta didik dengan pendekatan activity based costing (ABC) di Pondok Modern Al-Rifa’ie 2 mulai PAUD, SD, SMP, SMA dan SMK; ii) untuk menganalisis dampaknya terhadap daya saing di Pondok Modern Al-Rifa’ie 2 Gondanglegi Malang. Penelitian ini merupakan penelitian studi kasus dengan metode kuantitatif deskriptif. Analisis kuantitatif deskriptif dilakukan untuk memaparkan perhitungan biaya operasional pendidikan per peserta didik dengan pendekatan activity based costing (ABC). Teknik pengumpulan data dengan observasi. Hasil Penelitian menunjukkan bahwa perhitungan biaya pendidikan di identifikasi aktivitas penyelenggaraannya yang menghasilkan biaya operasional per peserta didik per tahun di Pondok Modern Al-Rifa’ie 2 mulai unit pendidikan: i) PAUD Rp.3.620.512, ii) SD Rp.5.927.690, iii) SMP Rp. 3.384.187, SMA iv) Rp. 6.926.608, v) SMK Rp. 9.061.897. Biaya pendidikan dalam penelitian ini di nilai berdasarkan harga (SPP) dan kualitas kelulusan NUN yang hubungannya tidak secara langsung terhadap daya saing. Dimana daya saing ini sebagai pengembangan di semua lini dalam organisasi baik dari harga SPP maupun kualitas kelulusan NUN. Apabila dinilai dari harga SPP naik dari tahun ke tahun harapannya jumlah peserta didik juga naik. Dan juga kualitas kelulusan NUN peserta didik setiap tahun juga mengalami hasil yang meningkat.
TINJAUAN INVESTASI DALAM PERSPEKTIF BUDAYA Iwan Hari Wibowo; Umi Muawanah; Erlina Diamastutik
Media Mahardhika Vol. 17 No. 2 (2019): January 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i2.87

Abstract

In the era of development modern world on when this more and more heavy and easy current development technology information, transportation and communication media. Not exception then crossing activities business deliver nation move more and more rapidly and fast rate its development in various form activities, as impact from development the modern world. For example, arrival nation foreign in activities business and investation, with bring their treasures which they have as the main capital continue discourse for looking for business opportunity in people’s country. Without we realize it they also bring pattern, habit and form culture that will carried away as wrong one default capital. So How if culture that is which also as default capital influence in pattern invest in in country person especially in Indonesia? Will their culture’s aspect whom they brought as default capital have huge impact on their pattern investation and their business activity in Indonesia? is there the other factors which will arise post arrival foreign investors so that affect capital and pattern the investment ? This kind of issue whom writer wants to raise in this research as a result from research on foreign. Environments in Malang’s PMA form and to get a highlight from entire national’s element, especially for kind of element that has related for environment’s activity, so they will have some cooperative between Government, Investors and our society in solve this issue.
Moderasi Kualitas Sistem Informasi, Jejaring Akuntan Manajemen Terhadap Praktik Akuntansi Manajemen Strategis Mitha Endah Aprilia; Ferdian Hendrasto; Rizkyatul Khoiriyah; Umi Muawanah
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7831

Abstract

Penelitian ini bertujuan untuk menguji pengaruh jejaring akuntan manajemen terhadap praktik akuntansi manajemen strategis yang dimoderasi oleh kualitas sistem informasi. Penelitian ini  menggunakan  pendekatan  kuantitatif  dengan mail survey dan responden akuntan manajemen pada perusahaan manufaktur  yang terdaftar di BEI. Perusahaan Manufaktur di bagi menjadi 9 sektor dengan  jumlah total 262 perusahaan dan sampel pada penelitian ini adalah 55 responden.  Analisis  data  menggunakan analisis regresi moderasi. Hasil  penelitian  menunjukkan variabel jejaring akuntan manajemen berpengaruh terhadap praktik akuntan manajemen, sementara itu hubungan antara jejaring akuntan manajemen terhadap praktik akuntansi manajemen strategi dan kualitas sistem informasi tidak berpengaruh. Hal ini menunjukkan praktik akuntansi manajemen strategis bisa berbeda antar perusahaan, khususnya terkait fungsi dan tujuan organisasi dalam menerapkan praktik akuntansi manajemen yang sesuai dengan kebutuhan perusahaan.  Penelitian ini berkontribusi  terhadap teori kontigensi yang menjelaskan situasi yang berbeda di dalam organisasi  harus dihadapi dengan perilaku kepemimpinan yang berbeda pula dan gaya kepemimpinan tersendiri
The Role of Work-Life Balance in Mediating the Impact of Work From Home on Employee Performance: Abstract: Martha Layuk Ada; Ernani Hadiyati; Umi Muawanah
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): 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.v5i1.3007

Abstract

This research was aimed to discover and analyze the impact of Working from Home on employee performance with Work-Life Balance as the mediating variable. It used a quantitative approach with primary data. The data collection technique was conducted through questionnaires distributed to 76 respondents via Google Forms. The data analysis technique was SmartPLS-SEM. The research findings reveaedl that Work from Home creates a positive and significant impact on Work-Life Balance; Work-Life Balance impacts positively and significantly on employee performance; Work from Home brings a positive impact but not significant on employee performance; and Work from Home creates a positive and significant impact on employee performance with Work-Life Balance as the mediating variable.
ESTIMASI KERUGIAN EKONOMI KERUSAKAN TERUMBU KARANG AKIBAT TABRAKAN KAPAL CALEDONIAN SKY DI RAJA AMPAT Witomo, Cornelia Mirwantini; Firdaus, Maulana; Soejarwo, Permana Ari; Muawanah, Umi; Ramadhan, Andrian; Pramoda, Radityo; Koeshendrajana, Sonny
Buletin Ilmiah Marina Sosial Ekonomi Kelautan dan Perikanan Vol 3, No 1 (2017): JUNI 2017
Publisher : Research Center for Marine and Fisheries Socio-Economic

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.331 KB) | DOI: 10.15578/marina.v3i1.6483

Abstract

Tujuan dari penelitian ini adalah menghitung kerugian ekonomi rusaknya terumbu karang akibat tabrakan kapal Caledonian Sky di Raja Ampat dan merumuskan kebijakan terkait penanggulangan kerugian ekonomi rusaknya terumbu karang akibat tabrakan. Metode yang digunakan dalam penelitian ini adalah studi literatur dengan mengkaji berbagai literatur, data pendukung serta hasil studi yang telah dilakukan oleh berbagai pihak terutama yang berhubungan dengan penelitian. Analisis data yang digunakan mengacu pada PERMEN Lingkungan Hidup No 7 Tahun 2014 tentang Kerugian Lingkungan Hidup Akibat Pencemaran dan/atau Kerusakan Lingkungan Hidup.  Data yang diperoleh dari hasil penelusuran literatur selanjutnya dianalisis menggunakan metode benefit  transfer. Analisis lainnya adalah analisis habitat equivalent analysis yang menghitung ukuran atau skala perproyek restorasi yang dibutuhkan untuk mengembalikan layanan sumberdaya ke kondisi awal dan analisis deskritif yang dilakukan terhadap angka yang didapat dari hasil analisis dan sebagai dasar estimasi besaran kerugian yang diklaim oleh pemerintah Indonesia terhadap pihak Kapal Caledonian Sky. Berdasarkan hasil analisis estimasi jumlah kerugian ekonomi rusaknya terumbu karang akibat tabrakan Kapal Pesiar Caledonian Sky di Raja Ampat sebesar 23 juta US Dolar dengan luasan terdampak 18.882 m2 dan rekomendasi kebijakan yang dapat diambil sebagai opsi pemerintah untuk menghadapi kerusakan terumbu karang akibat tabrakan Kapal Pesiar Caledonia Sky adalah mempertimbangkan untuk mengadakan negosiasi penyelesaian sengketa tentang tuntutan kerugian  kepada perusahaan kapal pesiar Inggris Caledonian Sky atas rusaknya terumbu karang diluar pengadilan dan mempertimbangkan langkah hukum untuk menuntut ganti rugi kepada perusahaan kapal pesiar Inggris Caledonian Sky sesuai dengan hukum yang berlaku di Indonesia. Title: Estimated Economic Loss Of Coral Reefs Due To Ship Caledonian Sky Shipping In King AmpatThis study aims to calculate the economic loss of coral damage due to collision of Caledonian Sky cruise vessels in Raja Ampat and formulate policies related to the economic loss mitigation of coral damage due to collision. The method that used in this study is study of literature by reviewing various literature, supporting data and study results that have been done by various parties and related to this study. The data analysis that is used refers to Regulation Minister of Environment No. 7 of 2014 on Environmental Losses Due to Pollution and / or Environmental Degradation. Data that are obtained from literature searching results then analyzed by using benefit transfer method. Another analysis is the habitat equivalent analysis that calculate the size or scale of the restoration project that needed to return resource services to initial conditions and descriptive analysis of the figures that obtained from the analysis and as a basis for estimating the amount of losses that claimed by the Indonesian government against the Caledonian Skycruise vessel. Based on the results of the estimation analysis, the amount of economic loss from coral damage due to the collision of Caledonian Sky Cruise vessel in Raja Ampat is 23 million US Dollars with an affected area of 18,882 m2. The policy recommendations that can be taken as the government option to deal with coral reef damage due to collision of Caledonia Sky Cruise is considering negotiation on the settlement of disputes concerning the claims of losses to British cruise vessel Caledonian Sky on the destruction of coral reefs outside the court and considering legal action to indemnify the British cruise vessel corporation Caledonian Sky in accordance with Indonesian law.
Co-Authors A Halim Adisatya, Kohar Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Basuki, Rachmawati Prasetyoning Bella, Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dwi Orbaningsih Dwi Sukesi, Udhin Dyah Sawitri Endah Zuraidah Endang Suswati Erlina Diamastutik Ernani Hadiyati Ernani Hidayati Fatah Yasin, Eko Ferdian Hendrasto Fikri, Ahmad Taupan Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin hary wijayanto, yudha Heriyadi Heriyadi Humaidi Humaidi Huspiani, Huspiani Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Ivanda, Muhammad Iwan Hari Wibowo Jingga Arnesya, Novearhenada Kartika, I Made Rian Diana Khohar Adi Kohar Adi Setia Kohar Adi Setia Kurniawan, Anang Febita Kurniawan, I Gde Fajar Lilik Farida Luksanti, Nirmala Rahayu Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhardi Muhardi Mustiadi, Mustiadi Nanda putri aprilianti Nartha, I Made Ni Made Susilawathi Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin, Parhanuddin Prabowo, Agung Cahyo Pratamasari, Frinta Purwanto, Eko Cahyo Putra Djaja Tatipang, Hendra Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Ronny Hendra Hertanto Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin, Salmukin Setia, Kohar Adi Setiawati, Channy Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugeng Mulyono Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Tambunan, Marlina T. E Taryono Tatas Ridho Nugroho Tono Suwartono Tri Wiji Nurani Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Zakky Ibrahim