Article Per Year (5 Year)
p-Index From 2020 - 2025
0.778
P-Index
This Author published in this journals
All Journal JURNAL MANAJEMEN BISNIS Daengku: Journal of Humanities and Social Sciences Innovation Atestasi : Jurnal Ilmiah Akuntansi
Fahrudin Pasolo
Universitas Yapis Papua
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Intellectual Capital on Financial Company: Empirical Study from Indonesia Entis Sutisna; Fahrudin Pasolo; Entar Sutisman; Lina Mariana
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 1 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku1347

Abstract

This study examines: 1) The Effect of Value-Added Capital Employed (VACA) on Financial Performance. 2) Effect of value-added human capital (VAHU) on financial performance 3) Effect of Structural Capital Value Added (STVA) on Financial Performance. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The number of companies studied was 41. The sampling technique used was purposive. The type of sample is obtained based on predetermined criteria. The data used is quantitative data obtained in the form of numbers that can be calculated by accessing the IDX.co.id site and the official website of each company. The data analysis technique used is multiple regression analysis. The study results show that: 1) Value Added Capital Employed (VACA) positively and significantly affects financial performance. 2) Value-added human capital (VAHU) has a positive and insignificant effect on financial performance. 3) Structural Capital Value Added (STVA) positively and significantly affects financial performance.
The Role of Digital Platforms in Increasing MSME’s Sales Fahrudin Pasolo; Mohammad Aldrin Akbar; Entar Sutisman; Imaduddin Imaduddin
Jurnal Manajemen Bisnis Vol. 10 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i1.487

Abstract

This study aims to find out why MSMEs use Digital Platforms in marketing their products and identify what factors influence the sales of MSME products. The location in this study is in the city of Makassar, precisely in the MSME sector. Criteria for selecting informants in phenomenological research include that the informant must directly experience situations or events related to the research topic. This study uses descriptive qualitative research methodology and SWOT analysis techniques. The result showed that MSMEs in Makassar City have carried out the four stages of marketing strategy well and experienced an increase in consumer interest. Based on the SWOT analysis, it can be concluded that the opportunity to use social media for selling MSME products can have an effect if it is done optimally in terms of the length of time for promotion and the development of marketing strategies such as increasing product creativity so that the products offered are more variated. In terms of marketing, optimizing social media to improve marketing relationship networks and allocating funds to improve information technology to facilitate product marketing, for example, placing paid digital advertisements on social media, which can expand market share. Digital advertising is more effective and cheaper than traditional advertising.
The Effect of Audit Risk and Workload on Fraud Detection Through Auditor Professional Skepticism Aldrin Akbar; Yana Ermawati; Suratini Suratini; Fahrudin Pasolo; Entar Sutisman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.355

Abstract

This study examines and determines the effect of audit risk and workload on fraud detection through auditors' professional skepticism at the Papua Inspectorate. The population in this study were all 53 auditors at the Papua Inspectorate office. Sampling in this study was carried out using the census sampling method. Sources of data used are primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software. Data analysis consists of descriptive statistical analysis, measurement model tests, outer models consisting of (convergent validity, discriminant validity, composite reliability) and structural model tests, or the inner model is evaluated using R-square for the dependent construct, direct and indirect hypothesis testing. The results showed that the audit risk variable had a positive and significant effect on fraud detection, the workload variable had a negative and significant impact on fraud detection, and the skepticism variable had a positive and significant effect on fraud detection. The audit risk variable positively and significantly impacts fraud detection through skepticism, and the workload variable negatively and significantly affects fraud detection through skepticism.
Co-Authors Akbar, Mohammad Aldrin Aldrin Akbar Entar Sutisman Entis Sutisna Imaduddin Murdifin Lina - Mariana, Lina - Suratini Suratini Yana Ermawati