Articles
Factors Affecting the Auditor’s Independence: Referring to the Provision of Management Advisory Services (Case Study on 4 Certified Public Accountant in Malang City)
Ade Setia Pratama
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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The development of CPAs nowadays affects the needs of audit service of clients. They cannot be separated from the role of auditors. Therefore, auditors must be independent in doing their job, including MAS (Management Advisory Service) to improve the quality of their service. The provision of this service can cause auditors to work outside the standard and professional code of ethics that will harm concerned parties. The objective of this research is to get accurate information about factors that affect the independency of auditors during the provision of MAS. Based on past events, independency of auditors becomes the attention of people, particularly in this time, so many criminal cases caused by the auditor’s that can be relieve the client’s trust. The technique of data gathering of this minor thesis is interview technique carried out with four CPAs registered in Malang, represented by one auditor each. The result of this study showed that the excessive knowledge of auditors about clients affected the independency of auditors in providing MAS. The aspect of auditors’ knowledge about clients directly related to data gathering process by auditors through interview and direct sharing. Thus, the intensity of communication between both parties increased the chance for auditor as professionals to work astray from standards and professional code of ethics.Keywords: Auditor Independency, Management Advisory Service, Emotional Relationship, Auditor Responsibility and Ethical code of Accounting Professions
EFEK MEDIASI EMPLOYEE ENGAGEMENT PADA HUBUNGAN ANTARA SERVANT LEADERSHIP DAN KINERJA DOSEN PADA PERGURUAN TINGGI DI MOJOKERTO (Employee Engagement Effect on the Relationship between Servant Leadership and Lecturer Performance at Universities in Mojokerto)
Ade Setia Pratama;
Tatang Ary Gumanti
Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Vol 3, No 3 (2019): Jurnal Jumbo Vol 3 No 3
Publisher : Pascasarjana Universitas Halu Oleo
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DOI: 10.33772/jumbo.v3i3.10442
Human resource management in educational organization as it get longer, the demands getting higher and the problem getting more complex, that is how it happen on university level of study. One of the most important key to form a successful organization depends on achievement and performance of each personnel inside. Those achievements including the role of good leader who is understand what his subordinate wants and it reflected on leader’s attitude as servant leadership and good commitment also high enthusiasm of employee toward their organization reflected on their attitude known as employee engagement. The purpose of this research is to understand how big the effect of employee engagement as relationship mediator between servant leadership and lecture performance on some universities in Mojokerto. This research using quantitative approach, data collection using questionnaire which spreads during July until September 2017, 80 lecturers as a sample respondent and they are come from four universities in Mojokerto, and it analyzed using path analysis. Result of this research indicates that employee engagement does not able to relationship mediator between servant leadership and lecturer performance. Furthermore, most of the respondent explained that servant leadership will have more impact on performance without employee engagement. Therefore in this research servant leadership has dominant role on influencing lecturer performance to improve overall organization performance. Keywords: Kinerja dosen, Servant leadership, Employee engagement
The Influence Of Product Perceived Quality, Service, Environment And Assortment On Customer Loyalty With Customer Satisfaction As An Intervening Variable In Angkringan UMKM In Mojokerto Regency
Setia Pratama, Ade;
Sudarmiatin, Sudarmiatin;
Wishnu Wardhana, Ludi
International Journal of Science, Technology & Management Vol. 4 No. 6 (2023): November 2023
Publisher : Publisher Cv. Inara
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DOI: 10.46729/ijstm.v4i6.978
The development of the culinary business in Indonesia began to bloom in the 1970s with the rapid emergence of many restaurants which became an opportunity for companies to develop their business. One of these developments is the emergence of the trend of roadside angkringan which is now reaching millennial generation consumers and has become a new favorite sector that is worth developing. The presence of this angkringan answers the desires and needs of the lower middle class community and has big implications in driving the community economy.This research aims to find out the influence of Product Perceived Quality, Service, Environment, Assortment on Loyalty through Satisfaction. The expected benefit of this research is to increase the body of knowledge in the field of management, especially how big the influence of satisfaction is so that it increases loyalty which will ultimately increase purchases. The research method used is a quantitative method with data processing using AMOS. Data collection was carried out by distributing questionnaires to 130 respondents with the characteristics of male and female respondents aged 18-60 years, who visited several food courts spread across the Mojokerto Regency area at least twice a year. The research results show that Product Perceived Quality with a regression coefficient of 0.426 positively and significantly influences satisfaction; Service with a regression coefficient of 0.242 positively and significantly influences Satisfaction, Environment with a regression coefficient of 0.136 positively and significantly influences Satisfaction. Assortment, with a regression coefficient of 0.748, positively and significantly influences Satisfaction, and Satisfaction with a regression coefficient of 0.633 positively and significantly influences loyalty
The Effects Of Social Media Content, Influencer Marketing And Customer Reviews On Purchasing Decisions
Setia Pratama, Ade;
Ilham, Rachmad;
Sutomo, Sutomo;
Hermawan, Agus;
Wisnu Wardhana, Ludi
International Journal of Science, Technology & Management Vol. 5 No. 2 (2024): March 2024
Publisher : Publisher Cv. Inara
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DOI: 10.46729/ijstm.v5i2.990
This research aims to determine the effect of social media content, influencer marketing , and customer reviews on purchasing decisions on Shopee online marketing platform during period January-March 2024. The independent variables in this research are social media content, influencer marketing , and customer reviews , while the dependent variable is purchasing decisions. This research uses primary data in the form of questionnaire results from respondents. This research uses a purposive sampling technique . The method used is a type of quantitative research . The analysis used in this research is multiple linear analysis. In this research, it shows that social media content has significance effect on purchasing decisions, influencer marketing has no effect on purchasing decisions, customer reviews has no effect on purchasing decisions but the variables social media content (X1), influencer marketing (X2) and customer reviews (X3) simultaneous influence on purchasing decisions (Y) with a significance value (Sig) of 0.000 < 0.05.
The Influence Of Celebrity Endorsement, Brand Equity, And Features Services On Purchasing Decisions
Setia Pratama, Ade;
Sudarmiatin, Sudarmiatin
International Journal of Science, Technology & Management Vol. 5 No. 2 (2024): March 2024
Publisher : Publisher Cv. Inara
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DOI: 10.46729/ijstm.v5i2.1065
The purpose of this research is to determine the influence of Celebrity Endorsement, Brand Equity, and Features Services on purchasing decisions (Study on TikTok Shop during January-March). Celebrity Endorsement, Brand Equity, and Features Services are the independent variables of this research. Purchase decision is the dependent variable. The Tiktok Shop application was used from 2021–2023 for this research. This research uses quantitative methods with primary data and data collection using questionnaires. This research analyzes data using multiple linear regression analysis.The partial test results show that (1) celebrity endorsements do not have a significant effect on purchasing decisions with a calculated value of tcount< ttable (0.045< 2.028) and a sig value.0.964 > 0.05 (2)brand equityhas a significant positive effect on purchasing decisions with tcount > ttable (2.206 > 2.028) and sig. 0.034 < 0.05 (3) feature services have a significant negative effect on purchasing decisions with tcount0.05).
The Influence Of Perceived Product Quality, Perceived Marketing Quality And Social Media Marketing On Consumer Buying Interest
Setia Pratama, Ade
International Journal of Science, Technology & Management Vol. 5 No. 3 (2024): May 2024
Publisher : Publisher Cv. Inara
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DOI: 10.46729/ijstm.v5i3.1107
This research was conducted with the aim of finding out how much influence product quality, service quality and social media marketing have on consumer buying interest at the Batik Gallery of the East Java Province Cooperative and SME Service, partially and simultaneously and how much influence they have. This research data was obtained from primary data through interviews and distributing questionnaires to consumers who had purchased products at the Batik Gallery of the East Java Province UKM Service. In this study, researchers used the Lemeshow formula to obtain the population size and obtained 96 data samples for processing. In this research the author used quantitative descriptive methods. The analysis used is multiple linear regression analysis, t test, F test, classical assumption test, and coefficient of determination test using the SPSS version 23 application. The questionnaire in this research has also passed the validity and reliability testing stage. The results of the partial test (t-test) between the product quality variable (X1) and purchasing interest (Y), can be concluded that the product quality variables (X1) and (Y) have no partial influence. The service quality and social media marketing variables have a partial influence. Meanwhile, the results of simultaneous testing (F-test) can be concluded that there is a significant simultaneous influence between the variables product quality (X1), service quality (X2) and social media marketing (X3) on consumer buying interest (Y).
Pengaruh Debt To Asset Ratio, Debt To Equity Ratio, dan Ukuran Perusahaan Terhadap Manipulasi Aktivitas Riil
Anam, Saiful;
Wardhana, Rony;
Harimulyono, Nurrohman;
Istiqomah, Inuk Wahyuni;
Pratama, Ade Setia
CERMIN: Jurnal Penelitian Vol 7 No 2 (2023): Agustus - Desember
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo
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DOI: 10.36841/cermin_unars.v7i2.4036
Kajian riset ilmiah ini menguji bagaimana pengaruh DAR, DER, dan ukuran perusahaan terkait pengelolaan keuangan perusahaan manufaktur makanan dan minuman yang terdaftar di BEI. Populasi kajian riset ilmiah tahun 2018–2021 meliputi produsen makanan dan minuman yang terdaftar di BEI. Sampel diambil dengan sengaja. Dengan menggunakan teknik dokumentasi, kajian riset ilmiah ini memperoleh data sekunder dari laporan keuangan organisasi Bursa Efek Indonesia (BEI). Kajian riset ilmiah ini menyelidiki data menggunakan regresi linier berganda, pengujian asumsi klasik, dan analisis deskriptif. Metode analisis data dievaluasi dengan menggunakan SPSS 25. Kajian riset ilmiah menemukan bahwasanya ukuran bisnis sedikit mempengaruhi manipulasi keuntungan riil, sedangkan DAR dan DER memiliki dampak minimal. Kajian riset ilmiah ini juga menemukan bahwasanya DAR, DER, dan ukuran bisnis berpengaruh terkait manajemen laba. Ketika meminjamkan dan berinvestasi, kreditor dan investor harus mempertimbangkan leverage perusahaan. Hal ini karena perusahaan yang memiliki banyak hutang mungkin kesulitan mengelola pendapatannya.
PENGARUH PROFITABILITAS, NILAI SAHAM, KEBIJAKAN HUTANG TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG GO PUBLIC DI BEI
Anam, Saiful;
Harimulyono, Nurrohman;
Istiqomah, Inuk Wahyuni;
Pratama, Ade Setia;
Wardhana, Rony;
Ivanda, Muhammad Nur Miftakhul
CERMIN: Jurnal Penelitian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo
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DOI: 10.36841/cermin_unars.v7i1.3140
Penelitian ini mengkaji bagaimana profitabilitas, nilai saham, dan kebijakan pinjaman mempengaruhi perataan laba pada perusahaan manufaktur subsektor otomotif yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai dengan tahun 2020. Penelitian ini bersifat kuantitatif. Sampel mencakup semua produsen mobil yang terdaftar di BEI tahun 2016–2020. Pendekatan sensus dapat mengambil sampel tiga belas perusahaan. Publikasi ICMD website Bursa Efek Indonesia (BEI) dan laporan keuangan tahun 2016-2020 memuat seluruh informasi penting tersebut. Teknik analisis data menggunakan regresi logistik. Hasil penelitian profitabilitas berpengaruh positif dan signifikan terhadap perataan laba. Nilai saham dan Debt Policy secara parsial tidak berpengaruh signifikan terhadap perataan Laba.
Pengaruh eco-efficiency, environmental performance dan good corporate governance terhadap firm value: Studi empiris
Pratama, Ade Setia;
Ainiyah, Asmarita Khurrotil
Implementasi Manajemen & Kewirausahaan Vol 3 No 1 (2023): JURNAL IMKA (APRIL)
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra
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DOI: 10.38156/imka.v3i1.174
A company that wants to maintain its existence must be able to increase the value of the company. There are several factors that can affect company value, including stakeholder perceptions of the efficient use of raw materials, environmental performance and good corporate governance so that later this will increase trust both in the present and in the future. The purpose of this study is to determine whether there is a significant effect of the three independent variables on the overall firm value. The approach used in this research is quantitative. The data collection instrument was carried out by collecting data on the website of the Indonesia Stock Exchange during the 2017-2022 reporting period. The samples used were 39 Real Estate companies listed on the Indonesia Stock Exchange and data analysis used multiple linear regression. The result of this study is that environmental performance is not proven to significantly affect company value. However, two other variables, namely economic efficiency and corporate governance, proved to have a significant effect. This is because the two variables have a dominant effect and the output can be directly felt by the company's stakeholders.
THE IMPLEMENTATION OF POSITIVISTIC PRINCIPLE IN QUALITATIVE RESEARCH
Pratama, Ade Setia;
Mukhlis, Prof. Dr. Imam
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 4 (2023)
Publisher : jfpublisher
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DOI: 10.56943/joe.v2i4.423
Nowadays, mainstream scientific research activities have been carried out using two methods or approaches, the first is quantitative (positivistic) by testing hypotheses as evidence and the second is qualitative (post-positivistic) by analyzing case studies, phenomena to measure the depth of formal aspects in assessing subjective events that occur in the field. This research provides a thorough understanding to identify the differences between positivistic and post-positivistic lines of thought and review the mutual combination of positivistic thinking with qualitative-based research activities which tend to be at odds. This research was conducted through library research method. Reference sources are obtained from books, journals and other relevant references. The results of this research indicate that positivistic thinking of thought does not tend to be an obstacle to conduct a qualitative research. This is proven by the emergence of several theories that can be used as analytical tools to provide additional references to support the validity of data collection in the field.