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Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi & DKI Jakarta) Cindy Anggita N; Istianigsih Istianigsih; Maidani Maidani; Idel Eprianto
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.376

Abstract

This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independent variables. The sampling method applied is non-purposive sampling or accidental sampling, and a total of 79 respondents were successfully obtained. Data analysis was conducted through Descriptive Statistical Analysis, Outer Model Test, Inner Model Test, and Hypothesis Test. The research results indicate that Educational Background and Audit Experience have a significant impact on Audit Quality, while Gender is not proven to influence Audit Quality.
Digital Transformation in Human Resource Management: Challenges and Opportunities for Modern Organizations Eprianto, Idel; Djunaedi; Mulyanto, Takim; Sumarno, Sumarno
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/vv9pmq42

Abstract

Digital transformation in human resource management has become a major factor in improving the efficiency and effectiveness of HR management in the modern era. Along with the rapid development of technology, many organizations have begun to turn to digital systems to handle various HR functions, such as recruitment, training, payroll, and performance management. This research aims to analyze the impact of digital transformation in HR management, focusing on the challenges faced by organizations and the opportunities that can be utilized to improve HR management. The method used is a literature study and qualitative analysis of various secondary sources, including scientific articles and industry reports. The results show that the application of digital technology in HR provides significant benefits, such as increased operational efficiency, reduced administrative costs, and more accurate and measurable data-based performance management. Technologies such as cloud-based systems, artificial intelligence (AI) for recruitment, and analytics platforms provide opportunities for organizations to make faster, evidence-based decisions However, digital transformation also presents challenges, including resistance to changes in organizational culture, data security and privacy concerns, and digital skills gaps among employees. The implications of this research suggest that organizations must provide adequate technology training, overcome cultural barriers and ensure personal data protection in order to harness the full potential of digital transformation. Organizations that successfully manage these challenges will gain a competitive advantage, create a more efficient work environment and improve the overall employee experience.  
Strategies to Improve Employee Performance Through Employee Engagement, Organizational Culture, Work Motivation, and Job Satisfaction on Employee Performance Saing, Bungaran; Eprianto, Idel
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.1076

Abstract

This study uses a fit model to place work motivation as a mediator to analyze how organizational culture and employee engagement affect employee performance in Bekasi. This study closes the research gap and necessitates further testing to evaluate organizational culture's and employee engagement's impact on employee performance from other perspectives. Applying a fit mediation method and SEM, the research instruments utilized are a quantitative cross-sectional study and a questionnaire for Bekasi employees, demonstrating the significance of the variables. By placing work motivation and job satisfaction as fit mediators, the study gives empirical evidence that organizational culture and employee engagement have an impact on employee performance. The analysis's findings include positive guidance, especially in inspiring workers through active participation and constructive organizational principles that improve business performance.
Analisis Kualitatif terhadap Keterikatan Pegawai di Era Pasca Pandemi : Studi Kasus pada Organisasi di Indonesia Gerson; Sangapan, Lukman; Manurung, Adler Haymans; Eprianto, Idel
Jurnal Bisnis dan Ekonomi Vol 3 No 2 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i2.90

Abstract

Tujuan : Penelitian ini bertujuan untuk melihat tingkat keterlibatan karyawan dalam kerangka kerja fleksibel di organisasi-organisasi di Indonesia, dengan fokus pada kendala yang dihadapi dan pendekatan potensial untuk meningkatkan keterlibatan. Metode : Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus di beberapa organisasi yang menerapkan kebijakan kerja fleksibel. Data dikumpulkan melalui wawancara mendalam dengan karyawan dan manajer, serta analisis dokumen yang terkait dengan kebijakan organisasi. Data dianalisis dengan menggunakan analisis tematik untuk mengidentifikasi pola-pola utama dalam keterlibatan karyawan. Hasil penelitian : Hasil penelitian menunjukkan bahwa faktor utama yang mempengaruhi keterlibatan karyawan di era pasca pandemi meliputi fleksibilitas kerja, komunikasi internal, dukungan organisasi, dan peluang pengembangan karir. Karyawan yang merasa memiliki otonomi dalam bekerja, mendapat dukungan dari manajemen, serta memiliki akses untuk pelatihan dan pengembangan karir cenderung lebih terikat dengan organisasi. Namun, ditemukan juga bahwa kurangnya interaksi sosial secara langsung dapat mengurangi keterikatan karyawan jika tidak diimbangi dengan strategi komunikasi yang efektif.
Tantangan dan Peluang Digitalisasi dalam Manajemen SDM : Perspektif Praktisi dan Pengambil Keputusan Gerson; Sangapan, Lukman Hakim; Manurung, Adler Haymans; Eprianto, Idel
Jurnal Bisnis dan Ekonomi Vol 3 No 2 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i2.93

Abstract

Tujuan : Penelitian ini bertujuan untuk mengeksplorasi tantangan dan peluang digitalisasi dalam manajemen SDM dari sudut pandang praktisi dan pengambil keputusan. Metode : Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, di mana data dikumpulkan melalui wawancara mendalam dengan para praktisi dan pengambil keputusan di bidang SDM, serta analisis dokumen-dokumen yang terkait dengan implementasi digitalisasi SDM di berbagai organisasi. Teknik analisis tematik digunakan untuk mengidentifikasi pola dan hubungan dalam data yang terkumpul. Hasil penelitian : Temuan penelitian menunjukkan bahwa tantangan utama dalam digitalisasi SDM antara lain kurangnya kesiapan infrastruktur teknologi, keterbatasan keahlian digital, dan resistensi terhadap perubahan dalam organisasi. Di sisi lain, digitalisasi menawarkan berbagai peluang, seperti peningkatan efisiensi dalam proses rekrutmen, pelatihan, dan evaluasi kinerja, serta peningkatan keterlibatan karyawan melalui pemanfaatan teknologi digital.
The Influence of Profitability, Solvability, Firm Size, and Macroeconomics on Cost of Capital With Risk As a Moderating Variable on Multifinance Companies Mangalindung, Giovani Huiser; Manurung, Adler Haymans; Sinaga, Jhonni; Eprianto, Idel
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 4 (2025): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i4.4200

Abstract

This research was conducted to examine the effect of gross profit margin, return on asset, leverage, firm size, oil price, and exchange rate on the cost of capital with risk as a moderating variable of multifinance companies that go public. This research population publishes multifinance companies that go public for the 2016-2023 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria the number of samples obtained by 12 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results showed gross profit margin has a positive and not significant effect on the cost of capital, leverage variable has a positive and significant effect on the cost of capital, return on asset and firm size have negative significant effect on the cost of capital, oil price has a positive significant effect on the cost of capital, exchange rate has a positive and not significant effect. Risk is able to moderate gross profit and firm size have positive and not significant effect on the cost of capital, whereas risk is able to moderate return on asset and leverage have negative and not significant effect on the cost of capital.
ANALITIKA BIG DATA DALAM INTELIJEN BISNIS: MEMANFAATKAN DATA UNTUK KEUNGGULAN KOMPETITIF Ananda, Bulan Fitri; Fauzi, Achmad; Eprianto, Idel; Amelia, Mita; Ainurohimah, Putri; Sidiq, Adam Maulana; Pradana, Firmansyah Agung
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 6 (2024): SENTRI : Jurnal Riset Ilmiah, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i6.2929

Abstract

Perkembangan teknologi informasi telah memudahkan perusahaan untuk mengakses informasi secara cepat dan real time, sehingga dapat memberikan umpan balik dan bereaksi lebih cepat untuk mencari solusi atas keluhan pelanggan. Hal ini dapat dilakukan dengan bantuan Big Data Analytics (BDA). Big data adalah kombinasi teknologi untuk menangani volume besar data yang berbeda dengan kecepatan dan waktu yang tepat untuk mendukung analisis dan respons. Tujuan dari penelitian ini adalah menggali lebih jauh potensi manfaat dan nilai bisnis dari big data analytics (BDA) yang dapat meningkatkan keunggulan kompetitif dalam organisasi bisnis dengan berbasis pada kajian literatur. Hasil kajian literatur dari studi ini merupakan kerangka konseptual (kontribusi teoritis) yang akan dikembangkan untuk penelitian lebih lanjut
Determinasi Keputusan Pembelian Melalui Harga Kompetitif : Promosi, Kualitas Layanan dan Kualitas Produk pada PT. OGZ Research and Publishing Ibrahim, Afif Maulana; Ali, Hapzi; Eprianto, Idel; Jocrien Renwarin, Joseph Martinio; Hendayana, Yayan; Rianto, Muhammad Richo
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 3 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (April - Mei 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i3.4445

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh promosi, kualitas layanan, dan kualitas produk terhadap harga kompetitif dan keputusan pembelian, baik secara langsung maupun melalui variabel intervening harga kompetitif pada PT OGZ Research and Publishing. Metode penelitian menggunakan pendekatan kuantitatif dengan uji path analysis untuk mengukur hubungan antar variabel. Data dikumpulkan melalui kuesioner yang diisi oleh responden terkait operasional dan pemasaran perusahaan.Hasil penelitian menunjukkan bahwa promosi, kualitas layanan, dan kualitas produk memiliki pengaruh signifikan terhadap harga kompetitif. Harga kompetitif, pada gilirannya, berperan sebagai mediator yang memperkuat hubungan variabel- variabel tersebut terhadap keputusan pembelian. Namun, promosi tidak memiliki pengaruh langsung terhadap keputusan pembelian, sementara kualitas layanan menunjukkan pengaruh negatif terhadap keputusan pembelian. Sebaliknya, kualitas produk memiliki pengaruh yang signifikan dan positif terhadap keputusan pembelian.Kesimpulannya, strategi peningkatan kualitas produk dan layanan, serta penetapan harga yang kompetitif, merupakan kunci dalam menciptakan keputusan pembelian bagi PT OGZ Research and Publishing di pasar.
The Impact of Restaurant Tax Contribution on Regional Tax and Strategies to Achieve Restaurant Tax Targets in Bekasi City (Case Study at the Regional Revenue Agency of Bekasi City) Rosma Titis Hapsari; Adler Haymans Manurung; Wastam Wahyu Hidayat; Idel Eprianto; M. Jhonni Sinaga
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4216

Abstract

This study aims to analyze the contribution of restaurant taxes to regional tax revenue and strategies to achieve restaurant tax targets in Bekasi City, referencing Law No. 1 of 2022 on Financial Relations Between the Central and Regional Governments. The research emphasizes increasing Local Own-Source Revenue (PAD) through regional taxes, specifically restaurant taxes. Using a quantitative approach with multiple regression analysis, the study evaluates the impact of external and internal variables such as tax extensification, tax collection, and technological innovation on restaurant tax revenue. The findings indicate that technological innovation and tax collection significantly influence regional tax revenue, with a coefficient of determination (R²) of 92.18%. While tax extensification does not show a significant individual effect, collectively, these variables explain most of the variation in regional tax revenue. The study identifies gaps in understanding the factors affecting restaurant tax target achievement and the need for more effective tax management strategies. Recommendations for local governments include enhancing technology use in tax administration and strengthening the tax collection system to improve taxpayer compliance. This research contributes to the development of more effective and efficient tax policies to support local economic growth in Bekasi City.
Melindungi Diri di Era Digital: Keamanan Dalam Penggunaan Media Sosial TikTok Nabila, Asifa; Herdian, Boy; Magdalena, Nurindah Tri; Siregar, Sinar Febrian; Fauzi, Achmad; Eprianto, Idel
Fibonacci: Jurnal Ilmu Ekonomi, Manajemen dan Keuangan Vol. 1 No. 2 (2024): Fibonacci: Jurnal Ilmu Ekonomi, Manajemen, dan keuangan (Desember 2024 - Februa
Publisher : Yayasan Inovasi Akademi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63217/fibonacci.v1i2.88

Abstract

Penelitian ini mengkaji pentingnya keamanan data pribadi dalam penggunaan media sosial di era digital. Melalui pendekatan kualitatif melalui tinjauan pustaka, penelitian ini bertujuan untuk memahami tantangan keamanan yang dihadapi pengguna media sosial dan strategi untuk melindungi informasi pribadi. Hasil penelitian menunjukkan bahwa meskipun platform media sosial telah menyediakan beberapa pengaturan privasi dan otentikasi, masih banyak pengguna yang rentan terhadap penyalahgunaan data pribadi karena kurangnya kesadaran akan risiko yang ada. Edukasi keamanan data dan penguatan regulasi perlindungan penuntutan menjadi langkah penting untuk menciptakan ekosistem digital yang aman. Kolaborasi antara pengguna, perusahaan teknologi, dan pemerintah diperlukan untuk meningkatkan kesadaran dan tanggung jawab bersama dalam menjaga privasi di media sosial.
Co-Authors Achmad Fauzi Achmad Fauzi Adam Maulana Sidiq Adawiyah, Rofiana Adisti, Aprilia Zahra Adler Haymans Manurung Adrian, Muhammad Rivki Afifah Muannis Hanifah Agustina Yohana Simbolon Agustina, Irene Ainurohimah, Putri Alfitiara Fitriana Shiddiq Amelia, Mita Amor Marundha Amor Marundha Ananda, Bulan Fitri Andika Dwi Hertanto Anggi Kirana Septiani Anggitarahma, Pingka Pamulia Arista, Dhea Ayu, Cindy Mahesa Azizah Nursophia Bulan Fitri Ananda Bunga Manggala Suci Bunga, Mekar Laksana Bungaran Saing, Bungaran Caroline, Evline Chaerunnisa Sayidaturrachmah Chindy Novayanti Rismauli Cindy Anggita N Cindy Mahesa Ayu Cris Kuntadi Dani Pramesti Setiowati Darus Altin Davina Putri Mardhatilla Dessy Ayu Wulandhari Dewi Pupaningtyas Feni Dhea Arista Djunaedi Dovina Navanti Ery Teguh Prasetyo Ery Teguh Prasetyo Evline Caroline Fachruzzaman Fachruzzaman Fadiyah, Najwa Fajriansyah, Dhiemas Nur Fanny Jie Kristin Fauziah, Azmiya Febriyani, Ratna Aulia Firmansyah Agung Pradana Gerson Gifari, Muhammad Fathul Aziz Al Hadita Hadita Handayani, Atika Hapzi Ali Herdian, Boy Hertanto, Andika Dwi Ibrahim, Afif Maulana Irene Agustina Irham, Ananta Istianigsih Istianigsih Istianingsih Sastrodiharjo, Istianingsih Jhonni Sinaga Jocrien Renwarin, Joseph Martinio Kamaludin Kamaludin Khairunnisa, Nabilah Rafifah Khoerunisa, Lia Kristin, Fanny Jie Limbong, Tania Elisabeth M. Jhonni Sinaga Magdalena, Nurindah Tri Maidani, Maidani Mangalindung, Giovani Huiser Mardhatilla, Davina Putri Marundha, Amor Minarny, Tania Mita Amelia Muhammad Difa Riza Mukti, Aloysius Harry Nabila, Asifa Nabilah Rafifah Khairunnisa Nilasari, Sekar Ningrum, Anggun Talia Novia Tatyana Salsabila Nurmaulida, Amanda Nyngrum, Kalika Waranggani Oktavilia Kristanti Permana, Khansa Khalisha Pingka Pamulia Anggitarahma Pradana, Firmansyah Agung Prayogo, Sulung Anom Putri Ainurohimah Putri, Syafina Amira Putri, Tiara Eka Rachmat Pramukty Ratna Aulia Febriyani Renwarin, Joseph M J Rianto, Muhammad Richo Rismauli, Chindy Novayanti Rofiana Adawiyah Rosma Titis Hapsari Saiful Saiful Salsabila, Novia Tatyana Salsadilla Salsadilla Salsadilla, Salsadilla Sangapan, Lukman Sangapan, Lukman Hakim Sayidaturrachmah, Chaerunnisa Sekar Nilasari Setiowati, Dani Pramesti Sidiq, Adam Maulana Sifa Ulfa Ziah Simbolon, Agustina Yohana Sinaga, Jhonni Siregar, Sinar Febrian Suci, Bunga Manggala Sumarno . Takim Mulyanto Tania Elisabeth Limbong Tiara Eka Putri Vanesa Azhara Vebtasvili Vebtasvili Wastam Wahyu Hidayat Wicaksono, Haikal Dwi Widyarora, Sabrina Wijayanti, Yulia Wirawan Widjanarko Wulandari, Vania Wulandhari, Dessy Ayu Yayan Hendayana Yoganingsih, Tutiek Yulaeli, Tri Yulianah Yulianah Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yuniati, Triana Ziah, Sifa Ulfa