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PERAN STRATEGIS KEMITRAAN BUMDES DALAM PEMBANGUNAN DESA BERKELANJUTAN DI INDONESIA Kreshna Reza, Heru; Judijanto, Loso; Susanti, Melly; Vanny Varera, Restyan
Creative Research Management Journal Vol 8 No 1 (2025): September
Publisher : Universitas Prof. Dr. Hazairin SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/s2dtc594

Abstract

This research aims to evaluate the role of Village-Owned Enterprises (BUMDes) in supporting village economic independence, improving community welfare, and achieving Sustainable Development Goals (SDGs). Descriptive qualitative method, using instruments of in-depth interviews, observation, and document analysis. The sampling technique used was purposive sampling, focusing on BUMDes in Bengkulu Province. The research shows that BUMDes has succeeded in increasing village income by around 20% in the last two years. In addition, the BUMDes programme also encourages sustainable natural resource management, creates new jobs, and improves the capacity of village communities in managing businesses. 70% of villages involved in the strategic partnership have implemented new technologies that focus on agricultural and natural resource efficiency. This research is limited to BUMDes in Bengkulu Province, so it cannot describe the overall dynamics of BUMDes in Indonesia. This research can significantly contribute to the development of village development policies, community empowerment, as well as the implementation of SDGs at the village level, with a focus on sustainable natural resource management and local economic improvement through BUMDes.
Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality: Empirical Study on BUMN Banking in Indonesia Nurcahyani, Widy; Ramli, Abdul Haeba; Larasati, Ayu; Reza, Heru Kreshna
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v1i1.1259

Abstract

The purpose of this research is to prove that the influence audit fees, KAP rotation, and tenure audit on the quality of audits of state-owned banking staff located in Indonesia. This research consists of three independent variables consisting of audit fees, audit tenure, and KAP rotation, as well as one dependent variable, namely audit quality. This research uses a methodology causal explanatory, causal explanatory research that involves explaining the relationships between variables and evaluating previously created hypotheses. In this research, there are 4 companies and research objects in State-Owned Enterprise (BUMN) banking companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2022 period. The data analysis technique in this research uses statistical data. The results of this research show that simultaneously audit fees, tenure audit, and KAP rotation has a positive influence on audit quality. Further more audit fees has a positive effect on audit quality. Then tenure audit has a positive effect on audit quality. Meanwhile, KAP rotation has a positive influence on audit quality.   Keywords : Fees Audit, Audit Tenure, KAP Rotation, and Audit Quality
The Ability to Use Technology on ASN Performance Moderated By WFH During the Pandemic Nirta Vera Yustanti; Yesi Indian Ariska; Heru Kreshna Reza; Kurniati Karim; Melly Susanti
International Journal of Educational Research & Social Sciences Vol. 2 No. 6 (2021): December 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i6.229

Abstract

COVID19 has changed many work arrangements and cultures such as Work From Home (WFH). The government enforces a policy for all State Civil Apparatus (ASN) to work from home. The purpose of this study was to determine the ability to understand and use technology during the pandemic which was moderated by WFH in increasing the performance of the ASN in Kepahiang Regency during the COVID 19 pandemic. This study used a quantitative descriptive analysis method with multiple regression methods, namely to provide an overview about the ability to understand and use technology on the performance of ASN which is moderated by work from home. The population in this study was 145 civil servants in the government of Kepahiang Regency. Samples were taken as many as 90 ASN who had filled out the questionnaire correctly and completely. The results showed that there was an increase in the value of R Square by 0.705 (0.714-0.009) or an increase in the effect before and after WFH by 70.5%. This means that the performance of ASN (Y) has increased after the government in Kepahiang Regency implemented the policy of the head ASNto work at home during the pandemic. Prior to the policy for the WFH by the government,the performance of ASN only 9%. With the moderating variable (Work From Home) can strengthen the influence of the variable Ability to understand and use (X1) on the performance of ASN (Y). So it can be concluded that the "Hypothesis is Accepted" so that it can be said that the existence of a moderating variable or Work From Home (WFH) can strengthen or increase the influence of the ASN Performance variable (Y) in the Kepahiang Regency Government.
The Mediating Role of Customer Trust on the Relationships of Celebrity Endorsement and E-WOM to Instagram Purchase Intention Firman, Ahmad; Ilyas, Gunawan Bata; Reza, Heru Kreshna; Lestari, Setyani Dwi; Putra, Aditya Halim Perdana Kusuma
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 1 (2021): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i1.20594

Abstract

This study aims to reanalyze and reconfirm the relationships of celebrity endorsements and E-WOM on consumer purchasing intentions and examine the indirect influence of celebrity endorsements and e-WOM and trust as the mediation of purchase intentions. This study is the first in Indonesia to analyze the above mediating relationships. The data are from 100 Instagram users responding to online questionnaires and analyzed with PLS-SEM. The results showed that celebrity endorsement and e-WOM positively influence consumer confidence and purchasing intentions by mediating trust variables. This research highlights the role of influence in creating positive buzzes to the promoted sales.