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Audit Methodology in Facing Financial Risk: Perspectives from Internal Auditors Wijaya, Erwin; Pratiwi, Gina; Surya, Dino; Permata, Hanna; Wulandari, Jihan
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.365

This study investigates the role of audit methodology in addressing financial risks from the perspectives of internal auditors. The research aims to understand the importance of risk assessment, challenges in implementing audit methodology, effectiveness of audit methodology in mitigating financial risks, and recommendations for enhancing audit methodology. Thematic analysis was employed to analyze interviews with internal auditors, revealing key themes and patterns. The findings highlight the critical role of risk assessment in audit methodology, emphasizing its significance in guiding audit planning and resource allocation. Internal auditors identified challenges such as the dynamic nature of financial risks, technological advancements, regulatory requirements, and resource constraints. Despite these challenges, auditors expressed varying levels of confidence in the effectiveness of audit methodologies, with some acknowledging limitations and areas for improvement. Recommendations for enhancing audit methodology include investing in training and development programs, leveraging technology, enhancing communication and collaboration, and fostering a culture of innovation. The study contributes to the literature by providing insights into the challenges and opportunities associated with audit methodology in mitigating financial risks, emphasizing the need for continuous adaptation and innovation. The implications extend to both theoretical and managerial domains, offering practical guidance for strengthening internal audit functions and enhancing organizational resilience against financial risks.

Innovative Learning Strategies (Differentiated Learning Perspective on Merdeka Curriculum) Safrudin, Safrudin; Wijaya, Erwin
Jurnal Ilmiah Mandala Education (JIME) Vol 10, No 1 (2024): Jurnal Ilmiah Mandala Education (Januari)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v10i1.6467

Innovative learning strategies are essential approaches in addressing global challenges and rapid technological developments in the era of the Merdeka Curriculum. From the perspective of differentiated learning, this approach views each learner as a unique individual with different needs, interests, and learning styles. This article discusses innovative learning strategies that can be applied in the context of the Merdeka Curriculum, with a focus on differentiated learning. Firstly, emphasis is placed on the use of technology as a learning tool. Utilizing online platforms, educational applications, and learning software can facilitate differentiation in presenting materials and adjusting the level of difficulty according to each student's abilities. Secondly, project-based approaches are integrated into learning to stimulate creativity and problem-solving. These projects can be tailored to the interests and talents of students, creating meaningful learning experiences. Furthermore, cooperative and collaborative learning strategies are implemented to enhance social interaction and student engagement. Through group cooperation, learners can support and understand each other's differences. The importance of formative assessment is also highlighted in this article. By providing regular feedback, teachers can understand the development of each student and devise appropriate differentiation strategies. In implementing these innovative learning strategies, the role of the teacher as a facilitator is crucial. Teachers need to have the skills to identify the individual needs of students, design challenging activities, and provide appropriate support. This article contributes to an understanding of how innovative learning in the perspective of differentiated learning can be integrated into the Merdeka Curriculum. By adopting these strategies, it is expected to create an inclusive, supportive, and stimulating learning environment that fosters the development of each student's potential.

Audit Methodology in Facing Financial Risk: Perspectives from Internal Auditors Wijaya, Erwin; Pratiwi, Gina; Surya, Dino; Permata, Hanna; Wulandari, Jihan
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.365

This study investigates the role of audit methodology in addressing financial risks from the perspectives of internal auditors. The research aims to understand the importance of risk assessment, challenges in implementing audit methodology, effectiveness of audit methodology in mitigating financial risks, and recommendations for enhancing audit methodology. Thematic analysis was employed to analyze interviews with internal auditors, revealing key themes and patterns. The findings highlight the critical role of risk assessment in audit methodology, emphasizing its significance in guiding audit planning and resource allocation. Internal auditors identified challenges such as the dynamic nature of financial risks, technological advancements, regulatory requirements, and resource constraints. Despite these challenges, auditors expressed varying levels of confidence in the effectiveness of audit methodologies, with some acknowledging limitations and areas for improvement. Recommendations for enhancing audit methodology include investing in training and development programs, leveraging technology, enhancing communication and collaboration, and fostering a culture of innovation. The study contributes to the literature by providing insights into the challenges and opportunities associated with audit methodology in mitigating financial risks, emphasizing the need for continuous adaptation and innovation. The implications extend to both theoretical and managerial domains, offering practical guidance for strengthening internal audit functions and enhancing organizational resilience against financial risks.

Implementation of the Free School Bus Program as Educational Support Facilities and Infrastructure at the Education and Culture Office of West Sumbawa Regency Wijaya, Erwin; Suparman, Suparman; Anwar, Anwar
JUPE : Jurnal Pendidikan Mandala Vol 8, No 4 (2023): JUPE : Jurnal Pendidikan Mandala (Desember)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jupe.v8i4.6329

This research discusses free school bus implementation program as educational support facilities and infrastructure at the Education and Culture Department West Sumbawa Regency. Free school bus implementation program based on several conceptual foundations that aim to facilitate better education's access for students. This because limited public transportation and inadequate road infrastructure make it difficult for students in remote areas to access education properly. The aim of this research is to explain the implementation process of the free school bus program, analyze the impact of implementation, and the obstacles faced. The research method used is quantitative descriptive by collecting data from various related parties, such as students, parents of students, teachers and officials related to the free school bus program using questionnaires and interviews. The questionnaire contains a series of questions that related to free school bus implementation program. These questions cover relevant aspects such as student attendance, service quality, user satisfaction, and problems encountered. Meanwhile, interviews used to gain a deeper understanding of the experiences and views of users and managers regarding the implementation of the free school bus program in West Sumbawa Regency. Based on the results, it known that the importance of implementing the school bus program is because some students are sometimes absent due to unexpected transportation problems, such as damage to the family vehicle or health problems. Apart from that, students with limited mobility or families with economic limitations are reasons to implement a school bus program in West Sumbawa Regency cause several students may have limited access to private transportation. The implementation of the free school bus program in West Sumbawa Regency had a positive impact on participation and the quality of education. The implementation process of this program played an important role in increasing student accessibility to school, which in turn has an impact on increased student attendance and the quality of learning. By overcoming transportation barriers, it is easier for students to attend school regularly, increase engagement in the educational process, and minimize unplanned absences. Apart from that, this program also supports education progress by helping create a more conducive learning environment.

Pengaruh Emotional Attachment dan Brand Trust pada Customer Loyalty yang Dimediasi Customer Satisfaction Wijaya, Erwin; Firdausy, Carunia Mulya
Jurnal Manajerial Dan Kewirausahaan Vol. 8 No. 1 (2026): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v8i1.36846

Penelitian ini bertujuan untuk menganalisis pengaruh emotional attachment dan brand trust terhadap customer loyalty yang dimediasi oleh customer satisfaction pada pelanggan Martabak Asli Bandung 21 Kemanggisan. Mengingat pentingnya menjaga customer loyalty, maka pemahaman mengenai faktor-faktor yang mempengaruhi loyalitas pada Martabak Asli Bandung 21 Kemanggisan menjadi relevan. Pemilihan sampel dilakukan dengan menggunakan teknik Non-Probability Sampling, dengan metode Purposive Sampling. Pengumpulan data melalui kuesioner yang disebarkan kepada pelanggan Martabak Asli Bandung 21 Kemanggisan. Terdapat 117 responden yang memenuhi kriteria penelitian. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan teknik analisis data Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa emotional attachment dan brand trust berpengaruh positif dan signifikan terhadap customer loyalty. Customer satisfaction juga memiliki peran sebagai variabel mediasi untuk memperkuat hubungan antara emotional attachment dan brand trust terhadap customer loyalty. This study aims to analyze the effect of emotional attachment and brand trust on customer loyalty mediated by customer satisfaction in Martabak Asli Bandung 21 Kemanggisan customers. Given the importance of maintaining customer loyalty, understanding the factors that influence loyalty at Martabak Asli Bandung 21 Kemanggisan is relevant. Sample selection is done using the Non-Probability Sampling technique, with the Purposive Sampling method. Data collection through questionnaires distributed to customers of Martabak Asli Bandung 21 Kemanggisan. There were 117 respondents who met the research criteria. The data were collected through questionnaires and analyzed using Partial Least Square- Structural Equation Modeling (PLS-SEM) data analysis techniques with the SmartPLS 4 application. The results showed that emotional attachment and brand trust positively and significantly affect customer loyalty. Customer satisfaction also has a role as a mediating variable to strengthen the relationship between emotional attachment and brand trust to customer loyalty.

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