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All Journal ETNOSIA : Jurnal Etnografi Indonesia Jurnal Abdimas Kartika Wijayakusuma Journal of Artificial Intelligence and Digital Business Ekomania
Parwita Setya Wardhani
STIE Mahardhika Surabaya
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PERANAN INTERNAL AUDIT TERHADAP PENGENDALIAN PIUTANG USAHA PADA CV. EKATUNGGAL CABANG SIDOARJO Aisyah Puspita Sari; Hendra Dwi Prasetya; Wardhani, Parwita Setya
Ekomania Vol. 10 No. 1 (2023): Agustus 2023
Publisher : Ekomania

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

Abstract

Receivables are an important part of the company's assets, in smoothing the distribution of company income, then used as a prolonged turnover of company assets. In improving accounts receivable control, a mature internal audit system is needed. Internal audit is a series of activities that are expected to assist management in reviewing operating procedures and taking into account the level of effectiveness of each business unit through the internal control system. In the development of internal control of accounts receivable, it is strongly influenced by the role of internal audit because not a few of the billing system that does not reach the company has the potential to cause fraud from the company's internal parties. The role of an adequate internal audit and an auditor who is competent in the analysis of accounts receivable reports, can facilitate the purpose of planning and controlling these receivables by minimizing the potential for fraud and minimizing losses that arise due to uncollectible receivables. This research was conducted with the aim of knowing the role of internal audit in controlling accounts receivable at CV. EKATUNGGAL Sidoarjo Branch. The author uses a descriptive research method, where the descriptive method has the aim of formulating, presenting, and analyzing data that clearly describes the object of research and draws appropriate conclusions based on the research conducted. The data obtained by the next author will be processed and analyzed with reference to the theories that have been studied. The author concludes and formulates based on the results of research and discussion, that the role of internal audit in CV. EKATUNGGAL is adequate so that it can support and increase effectiveness in internal control of accounts receivable.
Pengaruh Lingkungan Kerja terhadap Kinerja Karyawan dengan Stres Kerja sebagai Variabel Intervening Amiq, Izzatul; Wardhani, Parwita Setya; Manafe, Leonard Adrie
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2938

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh lingkungan kerja terhadap kinerja karyawan dengan stres kerja sebagai variabel intervening di PT. Royal Teknik Gemilang Surabaya. Sampel penelitian ini adalah seluruh karyawan PT. Royal Teknik Gemilang Surabaya yang berjumlah 40 orang. Teknik pengumpulan data yang digunakan yaitu penyebaran kuesioner dan wawancara mendalam sehingga data yang diperoleh lebih representatif dan dapat dianalisis secara menyeluruh. Hipotesis pertama menyatakan bahwa lingkungan kerja dapat berpengaruh terhadap kinerja karyawan, hipotesis kedua menyatakan bahwa lingkungan kerja dapat berpengaruh terhadap stres kerja, hipotesis ketiga menyatakan bahwa stres kerja dapat berpengaruh terhadap kinerja karyawan, dan hipotesis keempat menyatakan bahwa stres kerja dapat memediasi pengaruh lingkungan kerja terhadap kinerja karyawan. Untuk menguji hipotesis tersebut digunakan model analisis struktural dengan pendekatan Partial Least Square (PLS) 4.0. Hasil penelitian ini menunjukkan bahwa lingkungan kerja terbukti memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Selain itu, lingkungan kerja juga berpengaruh positif dan signifikan terhadap stres kerja. Selanjutnya, stres kerja terbukti memberikan pengaruh positif dan signifikan terhadap kinerja karyawan, serta mampu memediasi hubungan antara lingkungan kerja dengan kinerja karyawan secara positif dan signifikan sehingga memperkuat keterkaitan antarvariabel dalam penelitian ini. Temuan ini menegaskan bahwa pengelolaan lingkungan kerja yang baik akan berkontribusi pada peningkatan kinerja secara berkelanjutan serta mendukung pencapaian tujuan organisasi secara optimal.
Digital Transformation And Innovation In The Digitalization Era To Improve Organizational Culture Fatchurrohman, Mochamad; Supriadi, Iman; Alfiyatussholichah, Alfiyatussholichah; Wardhani, Parwita Setya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1840

Abstract

The advancement of digital technology has significantly influenced various aspects of organizational operations in today’s digitalization era. Digital transformation and innovation have emerged as critical concepts in fostering an organizational culture that is adaptive, innovative, and responsive to change. This study adopts a qualitative approach through a case study method and literature review as its theoretical foundation, aiming to explore the influence of digital transformation and innovation on organizational culture in depth. The findings reveal that digital transformation has a notable impact on organizational culture, with both positive and negative implications. On the positive side, it enhances performance through automation, accelerated data processing, and changes in work processes, thereby improving productivity and work quality key indicators of a strong organizational culture. Moreover, the integration of digital communication and collaboration tools enables employees to actively share ideas, collaborate in teams, and engage in virtual work environments. However, the study also identifies several challenges, including technological and infrastructure limitations, constrained resources, inadequate policy support, entrenched corporate culture, and resistance to change. Effective change management in digital transformation and cultural innovation requires strong leadership, targeted education and training, transparent communication, the mitigation of fear and resistance, as well as ongoing measurement and evaluation. Successful digital transformation depends on the synergy between technology, people, and a continuously evolving organizational culture.
Pemberdayaan Masyarakat melalui Pelatihan Batik: Menggali Kreativitas dan Melestarikan Warisan Budaya Kusumaningtyas, Menur; Wardhani, Parwita Setya; Wulansari, Dhyah
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.1070

Abstract

Batik merupakan salah satu warisan budaya Indonesia yang telah diakui UNESCO sebagai Intangible Cultural Heritage of Humanity. Namun, perkembangan zaman dan arus modernisasi membuat minat generasi muda atau masyarakat umum terhadap batik semakin menurun, baik dalam aspek pemahaman nilai budaya maupun keterampilan membatik. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pengenalan batik sebagai upaya pelestarian budaya sekaligus membuka peluang kewirausahaan berbasis kearifan lokal. Metode pelaksanaan dilakukan melalui pendekatan partisipatif, meliputi sosialisasi sejarah dan filosofi batik, demonstrasi teknik dasar membatik, serta praktik langsung oleh peserta. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan peserta mengenai makna filosofis motif batik serta keterampilan dasar dalam proses pencantingan dan pewarnaan. Selain itu, peserta juga mulai memiliki kesadaran bahwa batik tidak hanya bernilai seni, tetapi juga memiliki potensi ekonomi apabila dikembangkan sebagai produk kreatif. Dengan demikian, pelatihan dan pengenalan batik ini berkontribusi dalam melestarikan budaya bangsa sekaligus mendorong pemberdayaan masyarakat melalui kreativitas dan kewirausahaan berbasis seni tradisional.
Social Media Scams: A Netnography Investigation in Malaysia and Indonesia Utama, Anak Agung Gde Satia; Andajani, Erna; Siddiqui, Aaiman; Mujin, Khaslinda Akasyah Binti; Ika, Siti Rochmah; Yun, Siow Xiu; Wardhani, Parwita Setya
ETNOSIA : Jurnal Etnografi Indonesia Vol. 10 No. 2 (2025)
Publisher : Department of Anthropology, Faculty of Social and Political Sciences, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31947/etnosia.v10i2.44227

Abstract

Online scams have become increasingly sophisticated across Southeast Asia, yet current studies primarily focus on single-platform fraud, specific scam types, or victim psychology in isolated contexts. Existing literature has examined romance scams, online investment fraud, digital labor scams, and general scam perceptions. However, few studies adopt a comparative Netnography approach across multiple social media platforms or explore the interconnectedness of scams with emerging issues such as human trafficking, particularly in Indonesia and Malaysia where scam incidents are rapidly escalating. This study fills this gap by providing a cross-country, multi-platform netnography investigation of scam techniques and victim responses. Using a non-participatory netnography approach, this research analyzed public interactions tagged with #scam and #scammeralert on Facebook, Instagram, and YouTube over a five-day period in 2024. The study examined scammer strategies and victim narratives drawn from scam-reporting communities and fraud-victim support groups. The findings identify four dominant scam types: (1) selling products at cheaper prices, (2) impersonation, (3) offering job with high salary, and (4) offering online part-time job.  The study also reveals three major victim responses: (1) shooting and uploading the fraud on social media, (2) creating fraud’s victim association, and (3) freezing of their bank account on priority basis. This research contributes new insights by demonstrating how digital platforms function as interconnected ecosystems of fraud, where multiple scam types operate simultaneously and victims mobilize collective counteractions. The study highlights the urgent need for enhanced digital literacy, cross-border enforcement, and integrated anti-scam policies in Indonesia and Malaysia.
Co-Authors Aisyah Puspita Sari Alfiyatussholichah, Alfiyatussholichah Amiq, Izzatul Andajani, Erna Hendra Dwi Prasetya Ika, Siti Rochmah Iman Supriadi Kusumaningtyas, Menur Leonard Adrie Manafe Mujin, Khaslinda Akasyah Binti Satia Utama, Anak Agung Gde Siddiqui, Aaiman Wulansari, Dhyah Yun, Siow Xiu