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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Ilmiah Manajemen Dan Kewirausahaan
Gatot Kustyadji
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Economics, Econometrics & Finance

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The Impact of Employer Branding and Career Development on Employee Retention at Al-Ibrah Foundation Mirza Dwinanda Ilmawan; M. Busyiri Yafi; Rosa Rilantiana; Gatot Kustyadji
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 8 No. 2 (2023): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v8i2.4696

Abstract

The purpose of this research is to determine the influence of employer branding and career development on employee retention applied at Al-Ibrah School in Gresik. The sampling was done using the proportionate stratified random sampling method. The sample for this study consisted of 65 respondents who were teachers at Al Ibrah School from kindergarten, elementary school, and junior high school levels. The analysis technique used in this research was multiple linear regression using SPSS software. The analysis results showed that (1) employer branding has a positive effect on employee retention, (2) career development has a positive effect on employee retention, and (3) employer branding and career development have a positive effect on employee retention. This indicates that the employer branding and career development implemented by Al Ibrah School in Gresik are important in retaining teachers who teach at the school.
Analisis Faktor Penyebab Fraud dengan Model Heptagon dan Strategi Audit Internal pada PT XYZ Anggun Roshyerla Clara Nouvlarinta Tjahjaningrat; Gatot Kustyadji
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 3 (2026): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i3.7976

Abstract

This study aims to analyze the factors contributing to fraud at PT XYZ, a building-material distribution company, using the Fraud Heptagon framework and to formulate an internal audit strategy for fraud prevention and detection. The study employed a qualitative case-study design. Data were obtained through semi-structured interviews, field observations, and documentation, and were analyzed using the Gioia Methodology through first-order concepts, second-order themes, and aggregate dimensions. The findings indicate that fraud risk at PT XYZ is associated with pressure, rationalization, opportunity, capability, collusion, stimulus, and ego/arrogance, although the empirical strength of each element differs. Opportunity emerges strongly through excessive user authority, gaps in daily monitoring, manual sales transactions, delayed system entry, and weaknesses in reconciliation. Capability is reflected in employees’ experience and knowledge of business processes and systems, while collusion is related to close sales-customer relationships and reliance on trust without sufficient independent verification. The study further finds that internal audit should adopt a more proactive and risk-based approach through periodic monitoring, onsite audits, cross-branch cross-checks, SOP education, follow-up of findings, sanctions, and legal coordination. The study contributes an empirical understanding of fraud risk in a multi-branch distribution context and links Fraud Heptagon factors directly with internal audit responses.
Co-Authors Anggun Roshyerla Clara Nouvlarinta Tjahjaningrat M. Busyiri Yafi Mirza Dwinanda Ilmawan Rosa Rilantiana