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The Influence Of Competence, Objectivity And Audit Structure On Auditor Performance (Case Study At The Head Office Of The Financial And Development Supervision Agency) Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Ramadhan, Muhammad
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16100

Abstract

This study aims to explain the impact of several factors on auditor performance. These factors include: (1) the effect of competence on auditor performance, (2) the effect of objectivity on auditor performance, and (3) the effect of audit structure on auditor performance. The research method used in this study is a quantitative approach. The population of this study consists of auditors who work at the Head Office of the Financial and Development Supervisory Agency. Samples taken as many as 30 respondents using purposive sampling method. The collected data were analyzed using multiple linear regression using IBM SPSS version 25 software. The findings of this study indicate that competence has a positive and significant effect on auditor performance, objectivity also has a positive and significant effect on auditor performance, and audit structure also has a positive and significant effect on auditor performance. significantly to the auditor's performance.
Analysis Of Hpp Calculation Using Full Costing And Variable Costing Methods As A Basis For Determining The Selling Price (Case Study CV. Aldiansyah Blessing Mandiri) Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Wijaya, Suma
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16102

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The calculation of the cost of production has a central role for the company especially in paying the selling price of the product. In this context, there are two approaches used the fll costing method and variable costing . this study aims to calculate the cost of production using both method
Pengantar Manajemen Pengelolaan Nilai Manfaat Dana Abadi Umat melalui Program Kemaslahatan BPKH untuk Kemaslahatan Umat Islam Hendarsa, Agung Sri; Aminda, Renea Shinta; Tanjung, Hendri; Indupurnahayu, Indupurnahayu
INOVATOR Vol 10 No 1 (2021): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v10i1.17637

Abstract

Badan Pengelola Keuangan Haji (BPKH) adalah badan hukum publik yang dibentuk atas amanah Undang-Undang Nomor 34 tahun 2014 tentang pengelolaan keuangan haji. Salah satu tujuan pengelolaan keuangan haji adalah untuk meningkatkan manfaat bagi kemaslahatan umat Islam melalui program kemaslahatan. Program kemaslahatan BPKH didanai oleh nilai manfaat Dana Abadi Umat dan merupakan kegiatan bantuan sosial sebagaimana Corporate Social Responsibility (CSR) perusahaan, sesuai ketentuan undang-undang program kemaslahatan meliputi kegiatan pelayanan ibadah haji, pendidikan dan dakwah, kesehatan, sosial keagamaan, ekonomi umat, serta pembangunan sarana dan prasarana ibadah. Program kemaslahatan BPKH merupakan hal baru yang hadir sebagai bentuk lain dari Corporate Social Responsibility (CSR) perusahaan ditengah-tengah ekosistem filantropi Islam Indonesia. Tujuan penelitian ini adalah untuk melakukan studi literature dan komparasi atas manajemen pengelolaan nilai manfaat Dana Abadi Umat sebagai program kemaslahatan umat dan manajemen pengelolaan dana ZISWAF (Zakat Infak Sedekah dan Wakaf) untuk kemaslahatan umat. Selain keberadaan dana ZISWAF, nilai manfaat Dana Abadi Umat melalui program kemaslahatan diharapkan memiliki peranan penting kedepan sebagai salah satu solusi dana sosial untuk mengurangi kemiskinan dan kebodohan di tanah air melalui kegiatan pendidikan dan dakwah serta pemberdayaan ekonomi umat. Oleh karena itu, peranan manajemen pengelolaan nilai manfaat Dana Abadi Umat yang transparan, syariah dan akuntabel menjadi sangat diperlukan.
Analisis Pengaruh Budaya Organisasi, Pelatihan dan Kompensasi Terhadap Kinerja Tenaga Kependidikan (Studi Empiris pada Fakultas Perikanan dan Ilmu Kelautan IPB) Yuniarsih, Niar; Indupurnahayu, Indupurnahayu; Aminda, Renea Shinta
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1487

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ABSTRACT Performing education personnel who does not meet the standards may affect a job assignment. High performance can improve the quality of a job, and efforts to improve performance continue to be carried out by developing the existing organizational culture, conducting quality training, and adjusting to the provision of compensation. This study aims to: (1) analyze the influence of organizational culture on performance, (2) analyze the effect on performance, (3) analyze the effect of compensation on performance, and (4) analyze the influence of organizational culture, training, and compensation together on performance. The data used in this study are primary and secondary data, with a saturated sampling technique /census sampling, where 69 FPIK education personnel were sampled using a questionnaire as the primary data collection tool with a Likert scale. Based on the SEM-PLS analysis: organizational culture, training, and compensation have a significant positive effect on tendik performance with an R-Square value of 0.805 or 80.5%, while other variables influence 19.5%, not in this model. Keywords: Education Staff Performance, Organizational Culture, Training, Compensation ABSTRAK Kinerja tenaga kependidikan yang masih belum memenuhi standar dapat berdampak terhadap suatu tugas pekerjaan yang rendah, sebaliknya kinerja yang tinggi dapat meningkatkan mutu dari suatu pekerjaan, upaya peningkatan kinerja tenaga kependidikan di FPIK IPB terus dilakukan dengan mengevaluasi budaya organisasi yang ada, mengadakan pelatihan yang berkualitas dan penyesuaian terhadap pemberian kompensasi. Penelitian ini bertujuan untuk : (1) menganalisis pengaruh budaya organisasi terhadap kinerja, (2) menganalisis pengaruh pelatihan terhadap kinerja, (3) menganalisis pengaruh kompensasi terhadap kinerja dan (4) menganalisis pengaruh budaya organisasi, pelatihan dan kompensasi secara bersama-sama terhadap kinerja. Jenis data yang digunakan dalam penelitian ini adalah data primer dan sekunder, dengan teknik sampling jenuh/sampling sensus, dimana sebanyak 69 tenaga kependidikan di FPIK IPB dijadikan sampel dan kuesioner sebagai alat mengumpulkan data utama dengan skala likert. Berdasarkan analisis SEM-PLS diketahui bahwa: budaya organisasi, pelatihan dan kompensasi secara bersama-sama berpengaruh positif yang signifikan terhadap kinerja tenaga kependidikan dengan nilai R-Square sebesar 0,805 atau 80,5% sedangkan 19,5% dipengaruhi oleh variabel lain yang tidak ada dalam model ini. Kata Kunci: Kinerja Tenaga Kependidikan, Budaya Organisasi, Pelatihan, Kompensasi
Determination of Teacher Performance in Improving Education Quality in the Pandemic Era Fadhlansyah, Muhammad; Indupurnahayu, Indupurnahayu; Firdaus, Muhammad Aziz
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 4 (2024): JIMKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i4.2527

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Determining Teacher Performance to Improve the Quality of Education in the Pandemic Era. The problem that is used as the object of research is teacher performance which is seen to have decreased due to the change in the learning system from offline to online. This can cause the quality of education to decline. This research aims to analyze: 1). The Influence of Internal Factors on Teacher Performance. 2). The influence of internal factors on the quality of education. 3). The influence of external factors on teacher performance. 4). The influence of external factors on the quality of education. 5). The influence of teacher performance on the quality of education. 6). The influence of internal factors on the quality of education is mediated by teacher performance. 7). The influence of external factors on the quality of education is mediated by teacher performance. The data collection technique was using a questionnaire given to 85 respondents (teachers) from 3 schools, namely SMA Al Adzkar, SM AI Sinar Cendikia and Sekolah Alam Bintaro. The hypothesis used is Smart PLS ( Partial Least Square ). The research results show that: 1). The statistical value of internal factors on performance is 3.116 with a p value of 0.00 2 and a p value of less than 0.05, so it has a positive effect on teacher performance. 2). The statistical t value of internal factors on the quality of education is 3.277, the p value is 0.001 and the p value is more than 0.05, then positive influence on the quality of education. 3). The statistical t value of external factors on teacher performance is 2.561 with a p value of 0.011 or less than 0.05, so it has a positive effect on teacher performance. 4). The statistical value of external factors on the quality of education is 3.920 with a p value of 0.000 or a p value of more than 0.05, so it has a positive effect on the quality of education. 5). The statistical t value of teacher performance on the quality of education is equal to a p value of 0.022, so teacher performance has a positive effect on the quality of education. 6). The VAF value is 0.598, this shows that teacher performance is a partial mediator in the relationship between internal factors and the quality of education. 7). The VAF value is 0.631, this shows that teacher performance is a partial mediator in the relationship between external factors and the quality of education. The research conclusion is that, 1). There is a positive and significant influence of f actors internal on teacher performance. 2). There is a positive and significant influence of internal factors on the quality of education. 3). There is positive and significant influence external factors on teacher performance. 4) There is a positive and significant influence external factors on the quality of education. 5). There is a positive and significant influence on teacher performance to quality of education. 6) There is a positive and significant influence between internal factors on the quality of education with teacher performance as mediation. 7). There is a positive and significant influence between external factors on the quality of education and teacher performance as mediation.
Exploring Factors Influencing ERP System Adoption and Its Influence on Operational Efficiency: A Case Study of a Medical Equipment Supplier Rhendy Akhmad Firdaus; Indupurnahayu Indupurnahayu; Renea Shinta Aminda
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 2 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/1742tv09

Abstract

The implementation of an Enterprise Resource Planning (ERP) system serves as a crucial strategy for companies looking to enhance their efficiency, effectiveness, and competitive edge. This study aims to identify the factors that influence ERP system implementation and their subsequent impact on work effectiveness. To achieve this, the research employs a quantitative descriptive method, which involves distributing questionnaires to collect data from respondents. The collected data undergo various analyses, including validity tests, normality tests, and multiple linear regression tests. The findings reveal that organizational characteristics, information quality, and management support significantly and positively influence work implementation. Conversely, the HR competency variable did not demonstrate a significant or positive effect. Additionally, the study reveals that ERP implementation positively affects work effectiveness. This indicates that adopting an ERP system allows companies to streamline their data processing, ultimately leading to improved work performance. By integrating these systems, organizations can enhance their operational efficiency, thereby fostering a more productive work environment. Overall, the study highlights the importance of leveraging ERP systems to bolster work effectiveness and underscores the critical role that organizational factors play in this process.
K- Popfication in Viral Marketing: Increasing Brand Awareness and Purchasing Decisions of MSMEs Maulina, Dwi; Pasaribu, Popy Novita; Indupurnahayu, Indupurnahayu
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1083

Abstract

The K-pop phenomenon has become one of the significant global culture trends, impacting not only the entertainment industry but also various aspects of marketing. This study aims to explore the impact of K-pop elements in viral marketing strategies on MSMEs in Indonesia, especially in increasing brands awareness and consumer purchasing decisions. The sample formed of 75 respondents who were selected using purposive sampling, with criteria  MSME's customers on on line shopping. Data analysis using Structural Equation Modeling (SEM) with the help of Smart PLS 4.1. The research results shows that K- Popfication has been a significant influence on increasing brands awareness and purchasing decisions. This indicates that marketing strategies that integrate elements of K-Pop culture are effective in increasing brands awareness and encouraging consumers to make purchases. In contrast, neither buzz marketing nor viral marketing showed a significant influence on brands awareness and purchasing decisions in the context of this research. These findings provide important insight that in an effort to increase visibility and sales, K- Popfication has greater potential than other marketing strategies that do not involve elements of popular culture such as K-Pop.
The Influence of Recruitment, Competency, Performance Appraisal, and Talent Management on Employee Performance with Job Satisfaction as an Intervening Variable in PT Kliring Berjangka Indonesia Dwi Yanti, Ana; Indupurnahayu, Indupurnahayu; AMINDA, RENEA SHINTA
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1180

Abstract

This study aims  to analyze  the influence of recruitment, competence, performance appraisal, and talent management on employee performance, with job satisfaction as an intervening variable in PT Kliring Berjangka Indonesia (KBI). The research method is used descriptive quantitative, using a questionnaire distributed directly to respondents,  specifically the 61 employees of KBI and utilizing a Likert scale for measurement. The results show that recruitment, performance appraisal, and talent management have a positive and significant effect on employee performance. Recruitment also has a positive and significant effect on job satisfaction. However, competence does not show a significant impact on either employee performance or job satisfaction. This study highlights that improving recruitment processes, performance appraisals, and talent management can enhance employee performance, underscoring the importance of job satisfaction as a mediating variable. The findings provide practical implications for company management, emphasizing the need to focus on these areas to improve overall employee performance. Additionally, this study contributes to the literature by exploring the relationships between recruitment, competence, performance appraisal, talent management, job satisfaction, and employee performance within the context of financial services companies.
Control of Accounts Receivable Against Cash Flow At Outsourching Company PT. Pesat Jaya Persada Hurriyaturrohman, Hurriyaturrohman; Mukhlis, Ade; Indupurnahayu, Indupurnahayu; Sundarta, M. Imam
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

The purpose of this study is how companies can control accounts receivable in order to create good cash flow records and avoid losses in the outsourcing company PT Pesat Jaya Persada Bogor. This research method will use data analysis techniques with the Miles and Huberman interactive model, this model starts from collecting raw data, displaying data, reducing data, and getting to data verification and conclusions. The results of the study in 2020 amounted to 4.07%, in 2021 amounted to 3.12% and in 2022 amounted to 3.49% and above the Industry standard of 2.2% and it can be said that the gross profit margin is healthy. In 2020 the Return On Assets result was 6.88%, in 2021 it was 2.92%, in 2022 it was 4.87% above the industry standard of 2.2%, concluding that the company is healthy. From the processing results of the Return On Equity Ratio (ROE) in 2020 amounting to 2.68%, in 2021 amounting to 2.27%, in 2022 with a result of 3.21%, this is above the existing industry standard of 2.5%. declared healthy. . In the calculation of the net profit margin in 2020 of 2.61%, in 2021 it reached 2.64%, in 2022 it reached 2.959% or the industry standard is above 2.6% and if rounded up, it is 2.6% or declared healthy. The calculation results of the current ratio report in 2020 amounted to 9.4%, in 2021 amounted to 7.9%, and in 2022 amounted to 7.2% and above the average industry standard of 1.5% declared healthy. In the quick ratio report in 2020 amounting to 5.8%, in 2021 amounting to 4.9% and in 2022 amounting to 4.4% declared healthy. In 2020 with a cash ratio result of 11.9%, 2021 amounted to 9.2%, in 2022 Cash amounted to 1.3% and the information was declared still in a healthy state. Suggestions for leaders need to emphasize the credit policy carried out, namely offering credit policies to prospective customers or users of security or cleaning services, by maintaining professionalism by determining the amount to be received and the credit payment period. To control finances and provide input to add new customers to increase the revenue that has been achieved.
The Relevance of Prophetic Leadership, Santri Organizational Culture and Basic Leadership Training to the Performance and Organizational Discipline of Al-Umm Aswaja Islamic Boarding School Students Baha, Mohamad Abdi; Indupurnahayu, Indupurnahayu; Pasaribu, Popy Novita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5917

Abstract

The purpose of this study is to analyze the relevance of prophetic leadership, student organizational culture and basic leadership training as well as its influence on the performance and discipline of the management of student organizations at Al-Umm ASWAJA Islamic Boarding School. The research method used was a quantitative research method with 53 respondents through a questionnaire using a google form and analyzed using SPSS number processing software version 27. The results of the research based on SPSS analysis showed that Prophetic Leadership and Organizational Culture had no significant effect on performance. Prophetic Leadership and Basic Leadership Training have a non-significant effect on Discipline, while Basic Leadership Training has a significant effect on performance and organizational culture has a significant effect on discipline. Simultaneously, prophetic leadership, organizational culture and basic training have a significant influence on the performance and discipline of the management of the student organization at the Al-Umm ASWAJA Islamic Boarding School.
Co-Authors ., Masyhudzulhak Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik, Ahalik Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Anand, Syakira Rezky Ari Purwanti Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Baha, Mohamad Abdi Balqis, Tiara Ratu Barikly, Stanley Baried Budi Susetyo Catheryn, Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani, Ermiani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Fujianti, Lailah Hamasah, Abdullah Azzam Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Isbaya, Isbaya Ishardyatmo, Handono Ita Yulita, Ita Kariyani, Etika Koto, Andrias Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Zaenul Arifin M. Imam Sundarta Mahary, Wasiah Masruri, M Anwar Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Mira Rantika Miranti Ayu Utami Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa, nazwa ashila Nesia Andriana Niar Yuniarsih Nugroho, Agung Nurhayati, Immas Nury Effendi Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Salsa Aulia Putri Samuel Sapulette, Militcyano SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trismayanti Mutia Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza