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Eka Ananta Sidharta
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Physics Social Sciences Other

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

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Phenomena Affecting the Ethical Behavior of Internal Auditors in Higher Education Arifudin; Maharani, Satia Nur; Sidharta, Eka Ananta
Formosa Journal of Multidisciplinary Research Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i2.8197

Abstract

The focus of this study is to find out how auditors perceive when carrying out their duties and which can influence auditor ethical behavior, especially in the tertiary environment. This research was conducted at the Internal Supervisory Unit of a state university. This study uses a phenomenological approach as part of qualitative research, data collection using interviews with auditors in the financial section of the Internal Supervisory Unit of State Universities. Based on research on the factors that influence the ethical behavior of auditors in the tertiary environment, there is an auditor's ethical reasoning, the professional commitment of an auditor, environmental conditions related to the influence of superiors, and also ethical, moral support, as well as the spirituality of the auditor.
The Influence of Accessibility, Design, and BUMDes Website Features on the Effectiveness of BUMDes Management in Sumberpucung District Sanputra, Adrian Hartanto Darma; Sidharta, Eka Ananta; Pratiwi, Venni Ayunda; Ahyar, Shynta Nuril Rahmawati
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11851

Abstract

Good management of Village-Owned Enterprises (BUMDes) is very important to support economic growth in the region. The BUMDes website of Sumberpucung District has been developed to support the effectiveness of BUMDes management there. This study aims to explore the influence of the existence of the website in terms of accessibility, interface design, and website features on the effectiveness of BUMDes management. Research data were obtained through literature studies and filling out questionnaires from 25 research samples. The research instruments used were tested through validity and reliability tests, and the data and regression models used were tested through classical assumption tests and hypothesis tests. The results of the study showed that accessibility, interface design, and website features had a significant positive effect on the effectiveness of BUMDes management in Sumberpucung District. The three variables also had a simultaneous effect on the effectiveness of BUMDes management. The results of this study are expected to be a consideration in the management of BUMDes in Sumberpucung District in the future and provide broader insights regarding the use of information technology and organizational management.
Co-Authors Adrian Hartanto Darma Sanputra Agus Sumanto Ahyar, Shynta Nuril Rahmawati Arifudin Arifudin Arifudin Azzahra, Azzahra Bambang Santoso Bambang Sugeng Dudung Ma'ruf Nuris Endang Sri Andayani Faris Syahfaturohma Fulgentius Danardana Murwani Furqorina, Rizka Hadi, Zufly Amrullah Makaryanawati Noor Syaifudin Nugraha, Tatas Ridho Nurika Restuningdiah Pratiwi, Venni Ayunda Puji Handayati Putri, Elsa Isnaini Rahmah, Nailur Ridoni Fardeni Harahap Rohmatin, Yunia Rosie Shabatiny Degely, Joana Satia Nur Maharani Setiadi, Arief Setyowati, Eko Mety Singgih Bayu Indra Hermawan Sriyani Mentari Triadi Agung Sudarto Wardini, Amalia Kusuma Wati, Indah Kumoro Winda Ayu Anggraini Wulansuci, Rohmah Yohanes Sri Guntur