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Internal Control Unit Strategy in Implementing Internal Control Dwi Sukesi, Udhin; Hadiyati, Ernani; Muawanah, Umi
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 5 (2024): 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.v2i5.137

Abstract

This study aims to describe the implementation of the Government Internal Control System (SPIP) at Dr. Radjiman Wediodiningrat Mental Hospital, Lawang, Malang and to develop a strategic plan from the Internal Audit Unit (SPI) in conducting supervision of the Mental Hospital. This research is qualitative research. The informants are the Head of SPI and other respondents. In formulating alternative strategies, SWOT analysis is used with the IFAS and EFAS approach methods. The results showed that SPI is in quadrant I (supporting growth strategy), which has strong internal strengths to grow in seizing existing opportunities. The resulting strategy is to improve internal control in the RSJ through the formation of the SPIP Task Force in organizing internal control in the hospital, increasing the knowledge and understanding of the heads of work units, on all matters relating to inherent supervision within the scope of their work units and utilizing information technology by creating a Supervisory Information System application to support supervisory performance, especially in terms of organizing SPIP in the hospital. The implications of this research are significant for enhancing internal control systems and strategic planning within healthcare institutions. By identifying SPI's current position and proposing targeted strategies, this study provides actionable recommendations for improving internal oversight and control mechanisms. The formation of a dedicated SPIP Task Force and the development of a Supervisory Information System application are expected to strengthen internal controls, streamline supervision processes, and enhance overall organizational efficiency.
Construction Of Revenue Budget Monitoring Model And Regional Spending Moderated Religiosity Kartika, I Made Rian Diana; Sawitri, Dyah; Muawanah, Umi
Journal of Social Research Vol. 3 No. 6 (2024): Journal of Social Research
Publisher : International Journal Labs

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

Abstract

This study aims to construct a model of supervision of the Regional Revenue and Expenditure Budget (APBD) consisting of: (1) transparency of public policy affects the supervision of the APBD, (2) public accountability affects the supervision of the APBD, (3) religiosity moderates the transparency of public policy to the supervision of the APBD, (4) religiosity moderates public accountability to the supervision of the APBD. This research was conducted at the Malang City Government DPRD Consultant in 2022. Using explanatory research with a saturated sample technique, as many as 44 council members were obtained, excluding the chairman and researcher. Data related to the research variables were collected through questionnaires given directly to respondents. Furthermore, the data was analyzed by moderation double linear regression. Previously, validity, reliability and classical assumption tests were carried out. The hypothesis was tested using a t-test with a 5% alpa. The results prove that: first, transparency of public policies has a significant positive effect on the supervision of the APBD, second, public accountability has a significant positive effect on the supervision of the APBD, third, religiosity strengthens the influence of public policy transparency on the supervision of the APBD, and fourth, religiosity strengthens the influence of public accountability on the supervision of the APBD.
Financial Performance And Company Value: Good Corporate Governance As Moderation Setiawati, Channy; Orbaningsih, Dwi; Muawanah, Umi
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2076

Abstract

This study aims to test and analyze the effect of financial performance on firm value moderated by good corporate governance (GCG) in the banking sector listed on the IDX for 2018-2022. The population in this study was 47 companies in the banking sector. Based on the predetermined criteria, 31 banks were obtained within five years. The data used is secondary data in the form of financial reports from each bank. The data analysis techniques in this study were multiple linear regression and moderated regression analysis using SPSS software. The study results indicate that profitability, liquidity, solvency, and good corporate governance positively affect firm value. Good corporate governance strengthens the relationship between profitability and solvency with firm value. However, good corporate governance weakens the relationship between liquidity and firm value. This study contributes to the literature on the relationship between financial performance and firm value, especially in the banking sector, by showing that good corporate governance can moderate the relationship between profitability, liquidity, and solvency on firm value. This study strengthens the relevance of agency and signaling theories in explaining how good corporate governance can influence market perceptions and investor decisions. This study can reference banks in increasing firm value by considering good corporate governance.
The Factor Analysis of Contactless Services and Its Impact Towards Employee Performance of BPJS Ketenagakerjaan Gresik Branch Office during the Covid 19 Pandemic with Work Family Conflict Mediation Rasyid, Ravika Imania; Hidayati, Ernani; Muawanah, Umi
International Journal of Contemporary Sciences (IJCS) Vol. 1 No. 11 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijcs.v1i11.11563

Abstract

The contactless service implemented by BPJS Ketenagakerjaan during the Covid-19 pandemic changed the way of work, from working at office to working remotely or work from home. Work from home also possible to cause work family conflict. Based on research of BPJS Ketenagakerjaan Gresik the researcher focuses on the influence of contactless service factors on the performance of BPJS Ketenagakerjaan Gresik employees. This research aims to determine the influence of contactless service factors on the performance of BPJS Ketenagakerjaan Gresik employees during the Covid-19 Pandemic with work family conflict as mediation. The method in this research was used quantitative methodology, by examining the relationship between contactless services (as measured by the cognitive demand dimension, off-work hours technology assisted job demands (off-TAJD), the perception of stress related to ICT use to stay connected with others, and recovery experience), work-family conflict, and employee performance.
The Effect Of Motivation and Workload On Employee Performance By Mediating Organizational Commitment To The Blitar City Regional Secretariat Arifah, Siti; Hadiyati, Ernani; Muawanah, Umi
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i12.837

Abstract

This research aims to analyse and prove the effect of work motivation on performance, work motivation on organisational commitment, workload on employee performance, workload on organisational commitment, organisational commitment on employee performance, work motivation on employee performance through organisational commitment and workload on performance employees through organisational commitment. The type of research used is explanatory research. Data collection used a questionnaire method, while the statistical analysis method used was PLS-SEM. The results of the research are that work motivation affects employee performance; work motivation does not affect organisational commitment; the workload does not affect employee performance; the workload affects organisational commitment, organisational commitment affects employee performance, organisational commitment has no effect in mediating work motivation on employee performance, organisational commitment influences mediating the influence of workload on employee performance.
Penerapan Work At Office dan Work From Home dalam Mencapai Kinerja di Era Pandemi Covid-19 pada Bpjamsostek Pasuruan Pandaan Zakky Ibrahim; Ernani Hadiyati; Umi Muawanah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.4206

Abstract

The implementation of the scheme for working from home in both the government and private sectors is one of the consequences of the PSBB (Working from Home/WFH). BPJamsostek plans to implement Work At Office (WAO) by complying with health protocols, and also implements Work From Home (WFH) to support activities during the Covid-19 pandemic. Based on a case study at BPJamsostek Pandaan Branch which has implemented Work At Office (WAO) and Work From Home (WFH) in the Covid-19 Pandemic Era, the author focuses on employee performance achievements by implementing Work At Office (WAO) and Work From Home ( WFH). The aim of this research is to determine the implementation and performance achievements of BPJamsostek Pasuruan Pandaan employees by implementing Work At Office (WAO) and Work From Home (WFH).The method in this research uses qualitative research, with the data analysis technique used in this research being descriptive analysis.
Pengaruh Pemberian Tambahan Penghasilan Pegawai Terhadap Kepuasan Kerja dan Implikasinya Pada Peningkatan Kinerja Pegawai Basuki, Rachmawati Prasetyoning; Sawitri, Dyah; Muawanah, Umi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 1 (2025): Februari - Maret 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Employee performance is a key factor in ensuring high-quality public service delivery. One aspect that influences employee performance is job satisfaction, which reflects a positive feeling toward their work. Job satisfaction can be affected by employee well-being, including financial incentives such as the Employee Income Supplement (TPP). This study aims to analyze the effect of TPP on job satisfaction and employee performance, as well as the role of job satisfaction in mediating the relationship between TPP and employee performance. Using an explanatory research method and a census technique involving 141 employees, the analysis was conducted using SmartPLS. The results show that TPP has a positive and significant effect on job satisfaction, emphasizing the importance of a fair compensation system in enhancing employee well-being. Additionally, TPP positively influences employee performance, indicating that adequate incentives can encourage employees to achieve better results. Job satisfaction is also proven to have a positive effect on performance, as satisfied employees tend to be more dedicated to their work. Furthermore, TPP indirectly affects employee performance through job satisfaction, reinforcing the mediating role of job satisfaction in improving employee productivity.
Peran Emosi Positif dalam Mediasi Pengaruh Hedonic Shopping dan Gaya Hidup Belanja terhadap Minat Beli pada Konsumen Shopee: The Role of Positive Emotions in Mediating the Influence of Hedonic Shopping and Shopping Lifestyle on Purchase Interest in Shopee Consumers Prabowo, Agung Cahyo; Hadiyati, Ernani; Muawanah, Umi; Hertanto, Ronny Hendra
Economic and Education Journal (Ecoducation) Vol. 7 No. 3 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i3.2374

Abstract

Perkembangan yang cepat dalam perdagangan elektronik telah memiliki pengaruh besar terhadap perilaku konsumen di Indonesia. Penelitian ini membahas hubungan antara belanja secara hedon, style berbelanja, emosi positif, dan belanja impulsif di kalangan pengguna Shopee. Metode yang diterapkan yaitu metode kuantitatif eksplanatori dengan data yang bersumber dari kuesioner online yang dibagikan kepada 170 responden di Kecamatan Turen, Kabupaten Malang. Temuan dari penelitian ini menunjukkan bahwa belanja hedon memiliki efek signifikan terhadap emosi positif, yang berfungsi sebagai penghubung antara belanja hedon dan belanja impulsif. Meskipun gaya belanja berpengaruh terhadap emosi positif, ia tidak menunjukkan dampak langsung terhadap belanja impulsif. Penelitian ini mengungkapkan bahwa emosi positif berfungsi sebagai mediator parsial antara belanja hedonis dan belanja impulsif, serta antara gaya belanja dan belanja impulsif. Hasil ini memberikan sumbangsih terhadap pemahaman mengenai bagaimana faktor emosional dapat mendorong belanja impulsif di platform e-commerce, sekaligus memberi wawasan kepada Shopee dan platform e-commerce lainnya dalam menerapkan strategi pemasaran yang berfokus pada keterlibatan emosional.
Pengaruh Bantuan Kredit dan Pembinaan Manajemen terhadap Keberlanjutan Usaha dengan Mediasi Keterampilan Wirausaha Nartha, I Made; Hadiyati, Ernani; Orbaningsih, Dwi; Muawanah, Umi
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.294

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh bantuan kredit dan pembinaan manajemen terhadap keberlanjutan usaha dengan mediasi keterampilan wirausaha pada UMKM kerajinan tenun songket di Provinsi Bali. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner dari 82 pelaku UMKM yang tersebar di enam kabupaten/kota, yaitu Denpasar, Buleleng, Karangasem, Jembrana, Gianyar, dan Klungkung. Analisis data dilakukan dengan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa seluruh hipotesis terbukti signifikan. Bantuan kredit dan pembinaan manajemen berpengaruh positif terhadap keterampilan wirausaha dan keberlanjutan usaha. Selain itu, keterampilan wirausaha terbukti memediasi secara signifikan pengaruh bantuan kredit dan pembinaan manajemen terhadap keberlanjutan usaha. Temuan ini menegaskan pentingnya kapabilitas internal wirausaha dalam mengoptimalkan dukungan eksternal untuk mencapai keberlanjutan ekonomi dan budaya. Orisinalitas penelitian ini terletak pada integrasi tiga perspektif teori utama—Resource-Based View, Entrepreneurial Competency Theory, dan Sustainability Theory—ke dalam satu model empiris yang difokuskan pada UMKM berbasis budaya lokal. Namun, penelitian ini memiliki keterbatasan pada ruang lingkup geografis yang hanya mencakup Provinsi Bali dan bersifat cross-sectional, sehingga hasilnya belum dapat digeneralisasikan ke wilayah lain atau jangka waktu yang lebih panjang. Penelitian selanjutnya disarankan untuk memperluas wilayah studi, menambah variabel seperti inovasi produk dan adopsi teknologi digital, serta menggunakan pendekatan longitudinal untuk menggambarkan dinamika keberlanjutan usaha secara lebih komprehensif.
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