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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Interdisciplinary International Journal of Conservation and Culture
Wahyu Wahyudin
Fakultas Ekonomi, Universitas Galuh, Ciamis
Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH INDEPENDENSI, KOMPETENSI, OBYEKTIVITAS, SKEPTISME PROFESSIONAL TERHADAP KUALITAS AUDIT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING Wahyu Wahyudin; Fitriana; Didin Saefudin
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 2 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.233 KB) | DOI: 10.33197/jabe.vol7.iss2.2021.774

Abstract

Professional skepticism on audit quality with spiritual intelligence as a moderating variable (empirical study at the inspectorate office of regency / city government in West Java province)". The main objective of this study is to obtain the relationship and influence between independence, competence, objectivity, professional skepticism on audit quality and with spiritual intelligence as a moderating variable at the Inspectorate office located in West Java Province, Ciamis Regency, Tasikmalaya Regency, Pangandaran Regency, Tasikmalaya City, and Banjar City.The method used in this research is descriptive verification, the sample tested was 98 respondents at 5 inspectorate offices of West Java Province, multiple linear regression, Moderation Regression Analysis (MRA), t-test to determine the relationship, influence and significance between independence, competence, objectivity, professional skepticism about audit quality with spiritual intelligence as a moderating variable using the help of SPSSv20. The result is that partially professional independence and skepticism has a negative effect on audit quality, competence and objectivity variables have a positive effect on audit quality. The relationship between independence and professional skepticism which is moderated by the spiritual intelligence variable has a negative effect on audit quality, meaning that the variable (Z) does not strengthen the relationship between the variables (X1 and X4) on the variable (Y) and the relationship between competence and objectivity which is moderated by spiritual intelligence variables has a positive effect on audit quality. This means that the variable (Z) strengthens the relationship between the variables (X2 and X3) and the variables (Y).
SYSTEMATIC LITERATUR REVIEW: OPTIMALISASI BUMDES MELALUI PENERAPAN EKONOMI KREATIF DENGAN DIGITAL MARKETING SEBAGAI STRATEGI UPAYA MENINGKATKAN EKONOMI MASYARAKAT Wahyu Wahyudin; Wiwin Setianingsih; Dodi Satriadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12425

Abstract

Pemerintah Desa melalui berbagai strategi telah melaksanakan program Badan Usaha Milik Desa (BUMDes) sesuai dengan kebutuhan dan potensi desa. Kehadiran program BUMDes tidak hanya ditujukan untuk memenuhi kebutuhan ekonomi warga tetapi juga untuk meningkatkan kesejahteraan ekonomi masyarakat. Salah satu program pemerintah yang ditujukan untuk meningkatkan ekonomi masyarakat adalah kolaborasi antara BUMDes, ekonomi kreatif, dan pemasaran digital. Penelitian ini bertujuan untuk mengoptimalkan BUMDes dengan menerapkan ekonomi kreatif sebagai wadah pembinaan kreativitas masyarakat yang dapat membantu memenuhi kebutuhan ekonomi masyarakat, dan pemasaran digital sebagai alat pemasaran produk ekonomi kreatif. Penelitian ini menggunakan metodologi Systematic Literature Review, dengan mengikuti proses metodologi yang terdiri dari empat tahap yaitu identifikasi, penyaringan, kelayakan, dan pemilihan. Hasil penelitian ini disajikan dalam bentuk artikel yang menampilkan 10 judul terkait BUMDes dan ekonomi kreatif, serta 24 judul terkait BUMDes dan pemasaran digital. Secara keseluruhan, BUMDes telah menerapkan ekonomi kreatif sebagai wadah kreativitas, membantu memenuhi kebutuhan ekonomi masyarakat, dan pemasaran digital sebagai alat pemasaran produk-produk kreatif. BUMDes telah mengembangkan strategi untuk meningkatkan kesejahteraan masyarakat desa melalui pengelolaan badan usaha, pemanfaatan aset, peningkatan investasi dan produktivitas, penyediaan layanan, dan/atau penawaran berbagai jenis usaha. Penelitian ini mendukung Kebijakan Pembangunan Ekonomi Pemerintah Indonesia yang berfungsi sebagai strategi untuk mewujudkan kebijakan pembangunan ekonomi Indonesia.
Toward a local wisdom-based organizational culture model: A grounded theory study of Galuh values Nana Darna Darna; Aan Suryana; Dindin Herdiansah; Wahyu Wahyudin
Interdisciplinary International Journal of Conservation and Culture Vol 4 No 1 (2026): April 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/iijcc.v4i1.6011

Abstract

This study aims to develop a local wisdom-based organizational culture model through a Grounded Theory approach by examining the internalization of Galuh cultural values: Silih Asah, Silih Asih, Silih Asuh, and Silih Wangi. Data were collected through in-depth interviews, non-participant observations, and document analysis involving employees, organizational leaders, and students at Universitas Galuh. The analysis followed systematic Grounded Theory procedures, including open coding, axial coding, and selective coding, supported by constant comparative methods and iterative analysis until theoretical saturation was achieved. The findings indicate that the internalization of Galuh values fosters knowledge sharing, strengthens empathetic interpersonal relationships, supports mentoring practices, and enhances professional and ethical behavior. These elements collectively contribute to the formation of a harmonious, adaptive, and sustainable organizational culture. However, the degree of internalization varies across individuals due to differences in perception, background, and organizational commitment, highlighting the dynamic nature of cultural adoption. Furthermore, while these values help reduce interpersonal conflict, they do not eliminate it, but instead provide a constructive framework for conflict management. This study contributes to the literature by proposing a substantive model of organizational culture grounded in local wisdom, offering a strategic framework for integrating cultural values into organizational systems to improve employee behavior, organizational effectiveness, and long-term sustainability.
Co-Authors Aan Suryana Didin Saefudin Dindin Herdiansah Dodi Satriadi Fitriana Fitriana Nana Darna Darna Wiwin Setianingsih