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THE EFFECT OF PROFESSIONALISM, INDEPENDENCE, COMPETENCE, MOTIVATION AND JOB SATISFACTION ON AUDITOR PERFORMANCE (Study at the Jambi Province and Jambi City Inspectorate Offices) Nelly Patria
Jurnal Scientia Vol. 11 No. 01 (2022): Education, Sosial science and Planning technique, August
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.972 KB) | DOI: 10.35337/scientia.Vol11.pp289-296

Abstract

This title of this research is analysis whether profesionalisme, independence, competence, motivation, and job satisfaction towards the performance auditor in Jambi Province Enviromental Inspectorate and Jambi City Inspectorate.The purpose of this study was (1)To analyze empirically whether profesionalisme, independence, competence, motivation, and job satisfactionsimultaneously influence on auditor performance.(2) To analyze empirically whether profesionalisme, independence, competence, motivation, and job satisfactionpartial effect on auditor performance.This study is a survey by distributing questionnaires directly to the respondents.The population in this study was the auditor in in Jambi Province Enviromental Inspectorate and Jambi City Inspectorate.Samples taken amounted to 86 auditors. Data were analyzed using multiple linear regression analysis and absolute difference.The results of this study show that (1) profesionalisme, independence, competence, motivation, and job satisfaction simultaneously influence on auditor performance (2) profesionalisme, independence, competence, motivation, and job satisfaction partial effect on auditor performance.
PENGARUH SISTEM REWARD TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT (TQM) DENGAN KINERJA MANAJERIAL: Pada Perusahaan BUMN yang Bergerak di Bidang Asuransi Kota Jambi Nelly Patria
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 3 (2022): Agustus 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i3.42

Abstract

Tujuan dari penelitian ini adalah (1) untuk mengetahui pengaruh Total Quality Management (TQM) terhadap kinerja manajerial (2) untuk mengetahui pengaruh sistem reward terhadap hubungan antara Total Quality Management (TQM) dan kinerja manajerial. Data dalam penelitian ini adalah data primer dari kuesioner yang disebar secara langsung kepada responden. Populasi dalam penelitian ini adalah manajer atau kepala bagian di Perusahaan Asuransi Kota Jambi. Sampel yang diambil berjumlah 32 sampel yang diambil berdasarkan jumlah populasi yang ada sehingga penelitian ini merupakan penelitian populasi (sensus). Teknik analisis data menggunakan analisis regresi linier sederhana dan analisis regresi linear berganda dengan variabel moderasi. Hasil penelitian ini menunjukkan bahwa (1) Total Quality Management (TQM) berpengaruh terhadap kinerja manajerial (2) sistem reward berpengaruh terhadap hubungan antara Total Quality Management (TQM) dan kinerja manajerial.
THE INFLUENCE OF THE LEVEL OF RELIGIOSITY, INCOME AND EDUCATION OF BUSINESS PLAYERS ON THE OBLIGATION TO PAY ZAKAT IN SUNGAI PENUH Nelly Patria; Syafrul Antoni; Zul Ihsan Mu'arrif
Jurnal Tabarru': Islamic Banking and Finance Vol. 6 No. 1 (2023): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2023.vol6(1).13059

Abstract

Penelitian ini bertujuan untuk menguji pengaruh religiusitas, pendapatan dan pendidikan pelaku usaha terhadap kewajiban membayar zakat di kota Sungai Penuh. Sampel dalam penelitian ini sebanyak 111 orang responden (muzakki) di BAZNAS Kota Sungai Penuh. Penelitian ini hasilnya dikumpulkan melalui kuesioner yang diproses dan dianalisis menggunakan analisis regresi berganda. Metode yang yang digunakan dalam penentuan sampel dalam penelitian ini adalah teknik Simple Random Sampling. Uji kualitas data dalam penelitian ini adalah uji validitas Pearson Correlation dan uji reliabilitas menggunakan Cronbach’s Alpha. Untuk Uji hipotesis dalam penelitian ini, menggunakan uji koofisien determinasi yang sudah disesuaikan dengan uji F, uji t. Hasil dari nilai signifikansi dari penelitian ini menunjukkan bahwa religiusitas, pendapatan dan pendidikan pelaku usaha berpengaruh secara signifikan terhadap kewajiban membayar zakat di kota Sungai Penuh dengan nilai signifikansi masing-masing yaitu 0,000, 0,010, dan 0,002. Ketika dilakukan pengujian secara bersama-sama, semua variabel berpengaruh secara signifikansi dengan nilai signifikansi sebesar 0,000.
THE INFLUENCE OF AUDITOR INTEGRITY ON INTERNAL AUDIT EFFECTIVENESS WITH AUDITOR COMPETENCE AS A MODERATING VARIABLE Rika Lidyah; Purnomo Purnomo; Nelly Patria; Eka Lestari Hafqi Putri; Kusiyah Kusiyah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12012

Abstract

Abstract Researchers believe in two things, namely, first, the Auditor Integrity variable can have a positive relationship and have a significant influence on Internal Audit Effectiveness. Second, researchers determine that the Auditor Competence variable can moderate the influence of the Auditor Integrity variable on Internal Audit Effectiveness. Therefore, this research aims to analyze the influence of the Auditor Integrity variable on the Effectiveness of Internal Auditors with Work Competence as a moderating variable. This research is a quantitative research with an exploratory approach that collects data using a questionnaire method. The data used in this research is primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The research results show that the Auditor Integrity variable has a positive relationship and a significant influence on the Internal Audit Effectiveness variable because the better the Auditor's Integrity, the more independent the auditor, the more likely he is to intervene, and is believed to be able to complete his tasks well. Apart from that, the Audit Competency variable can also moderate the two variable relationships above. Keywords : Auditor Integrity, Internal Audit Effectiveness, Auditor Comptence
PEMBERDAYAAN UMKM DALAM PEMASARAN ONLINE UNTUK MENINGKATKAN PENDAPATAN DAN AKSES PASAR Djaniar, Upik; Patria, Nelly; Sudi, Mohamad; Anwar, Muh. Abduh.; Riansyah, Ananda Adi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.23246

Abstract

Pemberdayaan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam konteks pemasaran online menjadi sebuah kebutuhan yang penting dalam era digital saat ini. Perkembangan teknologi informasi dan internet telah mengubah secara signifikan pola bisnis, menciptakan peluang baru bagi UMKM untuk memperluas pendapatan dan jangkauan pasarnya. Penelitian ini bertujuan untuk melakukan Pengabdian kepada Masyarakat yang fokus pada pemberdayaan UMKM melalui strategi pemasaran online, bertujuan meningkatkan pendapatan mereka serta memperluas akses ke pasar. Metode penelitian yang diadopsi dalam artikel ini adalah metode kualitatif dengan pendekatan studi literatur atau Library Research. Sumber literatur yang diacu terdiri dari hasil Pengabdian kepada Masyarakat serta tinjauan dari artikel ilmiah baik di tingkat nasional maupun internasional yang relevan dengan tema yang sedang dibahas. Hasil penelitian menunjukkan bahwa pemberdayaan UMKM melalui pemasaran online merupakan strategi yang sangat efektif dalam meningkatkan pendapatan dan memperluas akses pasar. Dengan memanfaatkan platform digital, UMKM dapat mengatasi kendala geografis dan mencapai pangsa pasar yang lebih luas, baik secara nasional maupun internasional.
Sosialisasi Pemanfaatan Artificial Intelligence kepada Dosen dan Mahasiswa dalam Menghadapi Era Society 5.0 Antoni, Syafrul; Karim, M; Oktarina, Karlini; Halim, Halim; Patria, Nelly
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 8 (2024): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i8.1449

Abstract

Kegiatan pengabdian ini bertujuan untuk mensosialisasikan pemanfaatan kecerdasan buatan (AI) dalam pendidikan di perguruan tinggi, mengingat implementasinya di Indonesia masih belum optimal. Metodologi yang digunakan adalah metode partisipatif dengan pendekatan community-based participatory research (CBPR), dimulai dengan survei kebutuhan, pelaksanaan sosialisasi melalui seminar dan pelatihan, serta evaluasi dampak. Hasil kegiatan menunjukkan peningkatan pemahaman dosen dan mahasiswa mengenai AI, dengan 80% peserta merasa lebih paham dan 65% dosen tertarik mengadopsi AI dalam pembelajaran. Namun, tantangan seperti keterbatasan infrastruktur dan tenaga ahli masih perlu diatasi. Dampak dari pemanfaatan AI bagi mahasiswa sangat signifikan, termasuk peningkatan personalisasi pembelajaran, akses lebih luas ke sumber daya pendidikan, dan efisiensi dalam evaluasi. AI juga dapat mengembangkan keterampilan teknologi mahasiswa, mempersiapkan mereka untuk dunia kerja di era digital. Kegiatan pengabdian ini berhasil memberikan kontribusi positif dalam mempersiapkan perguruan tinggi untuk mengadopsi AI, meskipun diperlukan dukungan lebih lanjut dalam peningkatan infrastruktur dan pelatihan berkelanjutan.
The Influence of Product Security on Purchasing Decisions with Hedonic Browsing as a Moderating Variable Ida Harahap; Bangun Sentosa D. Haryanto; Nelly Patria; Marcelitha Tabita Montolalu; Eva Purnamasari
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.984

Abstract

This research is a quantitative study with an explanatory approach that uses previous research as the primary weapon for building, modifying, and proving the hypotheses developed by the researcher in this article. The data used in this study are primary data obtained by the researcher from two hundred and seventy-five Tokopedia consumers spread throughout Indonesia, with a minimum of two shopping categories. The data obtained by the researcher must be validated, the variables must be tested for reliability, and the hypothesis must be proven through the path coefficient. The flows mentioned by the researcher are a sequence of tests using the innovative PLS 4.0 analysis tool. The results of this article show that each hypothesis used in this study is acceptable and even more interesting than the three previous studies. The results from the first row of the third table above indicate that the Product Security variable can have a positive relationship and a significant influence on Purchasing Decisions. The P-values are positive and below the 0.05 significance level, namely 0.019. These results indicate that the higher the level of security of a product, the higher the level of comfort and consumer interest in making a Purchase Decision. The next row shows that the second hypothesis in this study is also acceptable because the P-values are positive and below the 0.05 significance level, namely 0.000. Thus, the higher the consumer's Hedonic Browsing nature, the stronger the influence of Product Security on Purchasing Decisions. Based on this, it can be concluded that the first and second hypotheses in this article can be accepted and proven.
The Influence of Product Security on Purchasing Decisions with Hedonic Browsing as a Moderating Variable Ida Harahap; Bangun Sentosa D. Haryanto; Nelly Patria; Marcelitha Tabita Montolalu; Eva Purnamasari
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.984

Abstract

This research is a quantitative study with an explanatory approach that uses previous research as the primary weapon for building, modifying, and proving the hypotheses developed by the researcher in this article. The data used in this study are primary data obtained by the researcher from two hundred and seventy-five Tokopedia consumers spread throughout Indonesia, with a minimum of two shopping categories. The data obtained by the researcher must be validated, the variables must be tested for reliability, and the hypothesis must be proven through the path coefficient. The flows mentioned by the researcher are a sequence of tests using the innovative PLS 4.0 analysis tool. The results of this article show that each hypothesis used in this study is acceptable and even more interesting than the three previous studies. The results from the first row of the third table above indicate that the Product Security variable can have a positive relationship and a significant influence on Purchasing Decisions. The P-values are positive and below the 0.05 significance level, namely 0.019. These results indicate that the higher the level of security of a product, the higher the level of comfort and consumer interest in making a Purchase Decision. The next row shows that the second hypothesis in this study is also acceptable because the P-values are positive and below the 0.05 significance level, namely 0.000. Thus, the higher the consumer's Hedonic Browsing nature, the stronger the influence of Product Security on Purchasing Decisions. Based on this, it can be concluded that the first and second hypotheses in this article can be accepted and proven.
PENDAMPINGAN IMPLEMENTASI SISTEM AKUNTANSI BERBASIS APLIKASI UNTUK UMKM Rusman, Hedar; Pamungkas, Eko Wiji; Kalsum, Ummu; Patria, Nelly; Surahman, Bambang
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36055

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegangperanpentingdalamperekonomiannasional, namunseringkalimenghadapitantangandalampengelolaankeuangan yang efektif. Salah satu solusi yang muncul adalah penerapan sistem akuntansi berbasis aplikasi, yang memungkinkan UMKM untuk mengelola keuangan mereka secara lebih efisien, transparan, dan akurat. Artikel ini membahas pentingnya pendampingan dalam implementasi sistem akuntansi berbasis aplikasi untuk UMKM, berdasarkan kajian literatur terkini. Proses pendampingan ini mencakup pelatihan, pemahaman akan fungsi-fungsi aplikasi, serta penyesuaian dengan kebutuhan spesifik UMKM. Berdasarkan berbagai studi, pendampingan terbukti mampu meningkatkan kapasitas pengelolaan keuangan UMKM, memudahkan proses pencatatan, serta mendukung pelaporan keuangan yang lebih baik. Implementasi sistem akuntansi berbasis aplikasi juga membantu UMKM dalam mematuhi regulasi keuangan, meningkatkan efisiensi operasional, dan mempermudah akses ke pembiayaan formal. Artikel ini menyoroti manfaat serta tantangan yang dihadapi UMKM dalam mengadopsi teknologi ini, dan menekankan pentingnya peran pendampingan yang berkelanjutan untuk memastikan kesuksesan implementasi.
THE INFLUENCE OF AUDITOR INTEGRITY ON INTERNAL AUDIT EFFECTIVENESS WITH AUDITOR COMPETENCE AS A MODERATING VARIABLE Lidyah, Rika; Purnomo, Purnomo; Patria, Nelly; Hafqi Putri, Eka Lestari; Kusiyah, Kusiyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12012

Abstract

Abstract Researchers believe in two things, namely, first, the Auditor Integrity variable can have a positive relationship and have a significant influence on Internal Audit Effectiveness. Second, researchers determine that the Auditor Competence variable can moderate the influence of the Auditor Integrity variable on Internal Audit Effectiveness. Therefore, this research aims to analyze the influence of the Auditor Integrity variable on the Effectiveness of Internal Auditors with Work Competence as a moderating variable. This research is a quantitative research with an exploratory approach that collects data using a questionnaire method. The data used in this research is primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The research results show that the Auditor Integrity variable has a positive relationship and a significant influence on the Internal Audit Effectiveness variable because the better the Auditor's Integrity, the more independent the auditor, the more likely he is to intervene, and is believed to be able to complete his tasks well. Apart from that, the Audit Competency variable can also moderate the two variable relationships above. Keywords : Auditor Integrity, Internal Audit Effectiveness, Auditor Comptence