Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Wulandari Harjanti
STIE Mahardhika Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance Iman Supriadi; Wulandari Harjanti; Rahma Ulfa Maghfiroh
Ilomata International Journal of Tax and Accounting Vol. 2 No. 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.187 KB) | DOI: 10.52728/ijtc.v2i2.222

Abstract

The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values ​​in auditors.
Analisis Peran E-Commerce dalam Meningkatkan Perkembangan Bisnis pada Wirausaha Berskala Mikro di Kabupaten Sidoarjo Arif Azmi; Wulandari Harjanti; Sri Wahyuni
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i1.170

Abstract

This study aims to analyse the role of e-commerce in improving business development in micro-scale entrepreneurs in Sidoarjo Regency. E-commerce has become one of the solutions for entrepreneurs to expand markets and increase sales without being limited by geographical location. The research method used is descriptive quantitative, with data collection through questionnaires distributed to 100 micro-entrepreneurs in Sidoarjo Regency. The results show that the use of e-commerce significantly has a positive impact on increasing sales, operational efficiency, and market access. In addition, e-commerce also helps micro-entrepreneurs in facing the challenges of competition with larger businesses. Thus, e-commerce implementation is an important strategy for micro-entrepreneurs in Sidoarjo Regency to consider in order to improve their competitiveness and business growth.
Pengaruh Kualitas Laba terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi Alfi Falah Aghnia; Wulandari Harjanti; Nanik Kustiningsih
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i1.171

Abstract

The purpose of this research is to investigate the impact of earnings quality on a company's worth, taking into account managerial ownership as a moderating element. It is anticipated that good earnings quality will boost the trust of investors and stakeholders in the company's performance, leading to a favourable impact on its overall value. However, the role of managerial ownership can moderate this relationship, considering that managers who own company shares tend to have more incentives to improve the quality of financial reports. The study utilised moderated regression analysis to examine a group of manufacturing firms on the Indonesia Stock Exchange from 2018 to 2022. Findings revealed a strong positive impact of earnings quality on company worth, with managerial ownership playing a role in enhancing this connection. Thus, it is suggested that managerial ownership can amplify the influence of earnings quality on enhancing the value of a company.
Co-Authors Alfi Falah Aghnia Arif Azmi Iman Supriadi Kustiningsih, Nanik Rahma Ulfa Maghfiroh Sri Wahyuni