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Interaction of Ethics and Understanding of Auditor Information Systems in Determining Audit Quality Titis Puspitaningrum Dewi Kartika; Riski Aprilianita
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 6 (2022): November 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v5i6.2057

Abstract

Purpose: this research to analysis internal and external factors influencing audit quality. Internal factors include independence, competence, understanding of information system and audit ethic. Meanwhile, external factors involve time budget pressure and audit fees. Desigm/methodology/approach: of this study was using survey by distributing questionnaires via online and offline with auditor respondent in Java Island. The respondents are 35 auditors who are spread around Surabaya. Hypothesis testing used regression test and interaction test. Finding: the results in this study were Competence and Independence had a positive effect on Audit Quality; Audit Fee and Time Budget Pressure had no effect on Audit Quality; (Interaction between Auditor Competencies) Auditor Ethics had no effect on Auditor Quality; (Interaction between Auditor Independence) Auditor Ethics had a negative effect on Auditor Quality; (Interaction between Time Budget Pressure) Understanding of Information Systems had no effect on Audit Quality. Research limitation/Implication: in this research only auditor responden in surabaya. Practical Implication: is understand the factors thaht influence audit quality. Originality/value: this reaearch is factors influencing audit quality to auditors in surabaya. Paper type: is research paper
PENGUATAN PEDAGANG SENTRA WISATA KULINER (SWK) SEBAGAI UPAYA PENINGKATAN PENJUALAN PADA PASCA PANDEMI COVID-19 Titis Puspitaningrum Dewi Kartika; Rr. Iramani; Wiwik Lestari; Reza Tianto; Mohammad Al Hafidz
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 3 (2023): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i3.15507

Abstract

ABSTRAKHingga saat ini, WHO belum mencabut status pandemi Covid-19, sehingga memberikan dampak ekonomi bagi Sentra Wisata Kuliner (SWK) di Penjaringan Sari. Penjualan pedagang SWK Penjaringan sari saat ini mengalami penurunan. Kegiatan Focus Group Discussion (FGD) dilakukan untuk mengidentifiksi masalah yang terjadi. Hasil FGD menunjukkan permasalahan yang dihadapi adalah adanya persamaan jenis menu makanan atau minuman yang dijual dan tidak ada proses aturan kegiatan yang ditetapkan oleh koordinator mengenai penjualan. Program pengabdian kepada masyarakat ini melaksanakan pendampingan dengan tujuan meningkatkan pemahaman etika bisnis kepada pedagang SWK Penjaringan Sari. Metode program pengabdian adalah ceramah dan diskusi kemudian dilanjukan dengan tanya jawab antara narasumber dan peserta. Hasil evaluasi terhadap pelaksanaan pendampingan menjelaskan bahwa terjadi peningkatan pemahaman pedagang pada materi etika bisnis. Hasil penilaian skor pre-test menunjukkan nilai 53,75, kemudian meningkat menjadi 70,60 untuk skor post-test. Hasil pengujian dengan menggunakan metode Wilcoxon Signed Rank juga menunjukkan nilai p-value sebesar 0.001. Hasil ini menunjukkan bahwa terjadi peningkatan pemahaman pedagang terhadap etika bisnis pada saat sebelum pendampingan dengan setelah pendampingan. Perubahan atas peningkatan kegiatan juga dialami pedagang setelah pendampingan. Kata kunci: sentra wisata kuliner (SWK); etika bisnis; pendampingan. ABSTRACTUntil now, WHO has not revoked the Covid-19 pandemic status, thus providing an economic impact for the Culinary Tourism Center (SWK) in Penjaringan Sari. Sales of SWK Penjaringan sari traders are currently experiencing a decline. Focus Group Discussion (FGD) activities are carried out to identify problems that occur. The results of the FGD showed that the problem faced was that there were similarities in the types of food or drink menus being sold and there was no process for activity rules set by the coordinator regarding sales. This community service program carries out mentoring with the aim of increasing understanding of business ethics for SWK Penjaringan Sari traders. The service program method is lectures and discussions then followed by questions and answers between the resource person and the participants. The results of the evaluation of the implementation of mentoring explained that there was an increase in traders' understanding of business ethics material. The results of the pre-test score showed a value of 53.75, then increased to 70.60 for the post-test score. The test results using the Wilcoxon Signed Rank method also show a p-value of 0.001. These results indicate that there is an increase in traders' understanding of business ethics before mentoring and after mentoring. Changes in increased activity were also experienced by traders after mentoring. Keywords: the culinary tourism center (SWK); business ethics; mentoring.
Unraveling the Profitability Puzzle: Exploring the Dynamics of Firm Value in Indonesian Real Estate Enterprises Sholikha Oktavi Khalifaturofi'ah; Titis Puspitaningrum Dewi Kartika; Rohmad Fuad Armansyah
APMBA (Asia Pacific Management and Business Application) Vol 12, No 3 (2024)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2024.012.03.1

Abstract

The purpose of this study is to explore the intricate relationship between profitability and firm value in the context of Indonesian real estate enterprises. Utilizing a panel data methodology, this research draws from financial data spanning six years (2017-2022) of 21 Indonesian real estate firms. The analysis employs a robust random effect model for data exploration. The empirical findings unveil crucial connections between profitability and firm value in the Indonesian real estate realm. Notably, a significant negative correlation emerges between profitability and firm value, indicating that higher profitability does not guarantee higher firm value. Additionally, firm size exerts a dampening effect on firm value. Conversely, total asset growth and turnover prove to be influential drivers of firm value, underscoring the importance of robust asset growth and turnover. This study contributes by delving into the profitability-firm value relationship unique to Indonesia's real estate sector.