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All Journal Owner : Riset dan Jurnal Akuntansi Minda Baharu Asian Journal of Management, Entrepreneurship and Social Science
Irwansyah Irwansyah
Mulawarman University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENINGKATAN POTENSI PENDAPATAN MELALUI PENENTUAN HARGA JUAL GUNA MENINGKATKAN PEREKONOMIAN DAERAH Yana Ulfah; Irwansyah Irwansyah; Ferry Diyanti; Mega Norsita; Eka Febriani
MINDA BAHARU Vol 6, No 1 (2022): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v6i1.4231

Abstract

Salah satu peran penting UMKM yaitu mendukung peningkatan perekonomian daerah dengan cara meningkatkan pendapatan usaha. Penentuan harga jual yang tepat menjadi fokus utama sehingga produk yang dipasarkan mampu bersaing secara kompetitif dan berdampak langsung terhadap peningkatan potensi pendapatan UMKM. Selaras dengan hal tersebut, Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan dengan tujuan untuk membantu UMKM dalam menentukan harga jual produk yang tepat. Kegiatan PKM ini penting untuk dilakukan mengingat UMKM sebelumnya hanya menghitung harga jual berdasarkan biaya bahan saja ditambah mark up keuntungan tanpa memasukkan unsur biaya lainnya. Sasaran kegiatan ini adalah UMKM yang membuat batik tulis pada LKP Atiiqna SMART di kota Samarinda dengan jumlah peserta sebanyak 8 (delapan) orang. Pendekatan edukatif digunakan dalam penyampaian materi secara langsung maupun dalam kegiatan pendampingan yang dilakukan kepada UMKM. Hasil dari kegiatan PKM ini adalah adanya peningkatan pemahaman UMKM dalam menghitung harga pokok dan menentukan harga jual produk yang tepat dengan menggunakan metode cost-plus pricing.
The Effect of Workload and Work Stress on Officers’ Performance and Job Satisfaction as Intervening Variable in Municipal Police Unit, East Borneo Province Dony Muslim; Zainal Ilmi; Irwansyah Irwansyah
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 01 (2024): Pebruary, Asian Journal of Management Entrepreneurship and Social Science ( AJ
Publisher : Cita Konsultindo Research Center

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

Abstract

This research aims to investigate the effect of workload and work stress on job performance and job satisfaction as intervening variable in Municipal Police Unit, East Borneo Province. The purpose of this study is to explain the position and relationship between the variables measured as well as to do hypothesis testing in the study. The research design uses explanative research with a quantitative approach. The population in this study is 69 officers in Municipal Police Unit, East Borneo Province. All of the population is taken as samples in this study. the data is gathered from distributing questionnaires to 69 samples in this study. The finding shows that there is a negative and significant effect of workload on job satisfaction. It also found that there is a negative and significant influence of work stress on job satisfaction. The result also indicates that there is a positive and significant effect of job satisfaction on job performance. It is also found that there is a negative and significant influence of workload on job performance. The result also indicates that there is a negative and significant influence of work stress on job performance. Furthermore, there is a mediating effect of job satisfaction between workload on job performance. It is also found that there is a mediating effect of job satisfaction between work stress on job performance.
Fraud Prevention through Risk Management and Good Governance: The Ethics of Organizational Behavior Moderation: English Nadila Noor Azizah; Irwansyah Irwansyah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3419

Abstract

This research aims to analyze the influence of risk management and good governance on fraud prevention with the ethics of organizational behaviour as a moderating variable. This type of research is quantitative, and data collection was carried out through a questionnaire. The research was conducted at the Inspectorate of East Kalimantan Province with a sample of 42 auditors. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1 software. The results showed that risk management and good governance have a positive and significant effect on fraud prevention. The ethics of organizational behavior is able to moderate the influence of risk management on fraud prevention, but the ethics of organizational behavior is not able to moderate the effect of good governance on fraud prevention.
Co-Authors Dony Muslim Eka Febriani Ferry Diyanti Mega Norsita Nadila Noor Azizah Yana Ulfah Zainal Ilmi