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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan The Asia Pacific Journal Of Management Studies Enrichment : Journal of Management Indonesian Journal of Economic & Management Sciences (IJEMS) E-Journal Studia Manajemen
Paniran Paniran
Universitas La Tansa Mashiro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Empirical factors affecting the work ethic of BRI employees, Jakarta III Auditor Office Yumhi; Didit Haryadi; Paniran
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1161

Abstract

This study explores the issues of competence, compensation, and job satisfaction on auditor work ethic in the BRI Jakarta III office, using a sample of 78 auditors. Data for each variable was collected separately by respondents who filled out questionnaires. The method used in this research is a quantitative survey, while the analysis technique is regression analysis. The results prove that there is an influence between competence on work ethic which shows that increasing competence will result in an increase in the work ethic of auditors. that an increase in job satisfaction will result in an increase in the work ethic of auditors. There is a joint influence of competence, compensation, and job satisfaction on work ethic indicating that increasing competence, compensation, and job satisfaction together will result in an increase in the work ethic of auditors. The uniqueness of this finding is that job satisfaction has a greater effect than competence and compensation, so organizations must pay attention to job satisfaction and the factors that cause it, so the BRI Jakarta III Auditor's office must increase job satisfaction until employees get optimal job satisfaction.
The Role of Internal Audit, Code of Ethics, and Independence on Audit Quality (Case Study at the Inspectorate Office of Banten Province in 2022) Susana Dewi; Humairoh As Salma; Karsam; Paniran; Herlina
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i1.3231

Abstract

In order to realize good governance, which is like good governance, it is hoped that regional governments can increase transparency, accountability, and fairness in regional financial management. This study aims to analyze the role of internal audit on audit quality, the role of a code of ethics on audit quality, independence on audit quality and the influence of the role of internal audit, code of ethics and independence on audit quality. This research uses quantitative methods. The population used in this study were 67 respondents/auditors in the Insectorate Office of Banten Province. Sampling used a purposive sampling method using primary data, the primary data in this study was in the form of data from questionnaires distributed. Research data were analyzed using multiple linear regression analysis with the help of SPSS version.25. The results of this study found that Internal Audit has no partial effect on Audit Quality, the Code of Ethics and Independence has a partial effect on Audit Quality. Internal Audit, Code of Ethics and Independence simultaneously have a positive and significant effect on Audit Quality
Pengaruh Kompensasi dan Disiplin Kerja Terhadap Kinerja Pegawai pada Kantor Kementerian Agama ( Kemenag ) Kab. Lebak Paniran Paniran
E-Journal Studia Manajemen Vol 10 No 2 (2021)
Publisher : E-Journal Studia Manajemen

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Abstract

This study aims to determine. Explain and examine compensation and work discipline on employee performance and the partial and simultaneous effect of compensation and work discipline on employee performance at the office of the Ministry of Religion (KEMENAG) Kab. Lebak, the number of samples taken was 56 employees with a saturated sampling technique. The research method used by researchers in this study using quantitative methods. The dependent variable (Y) in this study is employee performance, the independent variable (X1) is compensation and (X2) is work discipline. Methods of data analysis using multiple linear regression, while for data processing using the IBM SPSS V 25 program. The results of this study indicate that partially the compensation variable has a positive and significant effect on employee performance from the test results tcount> ttable (2.188> 1.67356) and work discipline variables have a positive and significant effect on employee performance from the test results tcount> ttable (1.925> 1.67356). While simultaneously the compensation and work discipline variables have a positive and significant effect on employee performance based on the R square test of 0.183 or 18.3% and the remaining 81.7% are from other variables not examined by researchers in this study.Penelitian ini bertujuan untuk mengetahui. Menjelaskan dan meneliti kompensasi dan disiplin kerja terhadap kinerja pegawai serta pengaruh parsial dan simultan kompensasi dan disiplin kerja terhadap kinerja pegawai pada kantor kementerian agama (KEMENAG) Kab. Lebak, jumlah sampel yang diambil sebanyak 56 pegawai dengan teknik sampling jenuh. Metode penelitian yang digunakan peneliti dalam penelitian ini menggunakan metode kuantitatif. Variabel dependen (Y) pada penelitian ini adalah Kinerja pegawai, variabel independen (X1) adalah Kompensasi dan (X2) adalah Disiplin kerja. Metode analisis data dengan menggunakan regresi linear berganda, sedangkan untuk olah data dengan menggunakan program IBM SPSS V 25. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kompensasi berpengaruh positif dan signifikan terhadap kinerja pegawai dari hasil pengujian thitung > ttabel ( 2.188 > 1,67356) dan variabel disiplin kerja berpengaruh positif dan signifikan terhadap Kinerja pegawai dari hasil pengujian thitung>ttabel ( 1.925 > 1.67356). sementara secara simultan variabel kompensasi dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai berdasarkan uji R square adalah sebesar 0.183 atau 18,3% dan sisanya 81,7% dari variabel lain yang tidak diteliti oleh peneliti dalam penelitian ini.
The Impact of Human Resource Management Practices on Employee Satisfaction: Hospitaly Contex Paniran, Paniran; Noor, Juliansyah; Soleh, Soleh; Wahyudi, Mukhtar
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 3 (2024): JABM, Vol. 10 No. 3, September 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.3.813

Abstract

Background: Human resource management (HRM) practices are essential tools employed by hotel management to achieve organizational objectives.Purpose: The aim of this study was to investigate how HRM practices impact job satisfaction and employee retention in the hotel industry in Indonesia.Design/methodology/approach: This study used a completely random sample of 361 hotel employees from Indonesia. This study employed regression modeling on online survey collected data. Findings/Results: Research has demonstrated that human resource management (HRM) practices, including job security, empowerment, training, and quality of work life, have a substantial influence on employee retention rates. Furthermore, job satisfaction emerges as another critical determinant of the duration employees choose to stay with their present employer.Conclusions: Furthermore, the results of the regression analysis indicate that there is a direct link between HRM practices and employee retention. However, this connection is significantly stronger when job satisfaction levels are initially increased. As a result, effective HRM practices have been shown to enhance employee satisfaction, leading to greater loyalty and commitment to the company.Originality/value (state of the art): This study aims to enhance our understanding of the relationships between human resource management (HRM) practices, employee satisfaction, and employee retention. While previous research on the connection between HRM practices and employee satisfaction is limited, this study is noteworthy for exploring the effects of four dimensions of HRM practices on employee satisfaction, and how this in turn impacts employee retention. Keywords: employee satisfaction, hospitality organizations, HRM practices, regression analysis, retention
SME SUSTAINABILITY THROUGH THE ROLE OF SUITABILITY TASKS IN ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL Rudiyanto, Rudiyanto; Paniran, Paniran; Yumhi, Yumhi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.235

Abstract

This paper examines the performance of SMEs in Banten by analyzing the impact of the components of the accounting information system (AIS), internal control system (ICS), and task suitability (ST) on their performance. Our analysis uses Partial Least Square estimation based on data from 214 SMEs. The result of this study show that AIS and ST on performance have a symmetrical relationship. But ICS did not significantly correlated with performance. This study uses accounting information systems (AIS) as a strong predictor of organizational performance. The use of AIS can significantly affect the quality of work, including reducing costs. Finally, we conclude that the use of an accounting information system has a positive effect on cost reduction to increase the effectiveness of decision making. We find evidence that the systematic preparation of task-based procedures contributes to relationships of AIS and internal controls to improve performance in SMEs.
PENGARUH ETIKA PROFESI DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PERIODE TAHUN 2021) Eko Supriyanto; Paniran; Nurhaini
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Audit quality is the probability that an auditor finds and reports a violation in the auditee's accounting system. As a proxy for audit quality, CPA firm size is often associated with firm reputation. In this case, reputation is related to the client and its resources, both human resources and wealth (assets). So that his reputation has also been noticed by the public and causes them to conduct audits to be more careful. On the other hand, audit fees as a proxy for audit quality will depend on several factors in the audit engagement, namely: the client's finances, the size of the client's firm, the size of the CPA firm, the expertise of the auditor. This study aims to examine and analyze the effect of professional ethics and audit professionalism on audit quality at a public accounting firm in Jakarta in 2021. The method used in this study is a qualitative method with primary data. The sampling technique used a questionnaire based on certain criteria obtained 30 respondents from several public ac counting firms in Jakarta as research samples. The analysis technique uses multiple linear regression with the tools of IBM SPSS Statistic 24.
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Irfan Saepullah; Paniran; Susana Dewi
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Going concern audit opinion is the level of viability of a company which means that the company is considered able to survive in its business activities in the long term and will not be liquidated in the short term. This study aims to examine the Effect of Liquidity (Quick Ratio), Company Size and Profitability (Return On Assets) on Going Concern Audit Opinions in Manufacturing Companies in the Consumer Goods Industry Sector for the 2017-2021 Period. This research method uses quantitative methods, the samples used in this study are all consumer goods industrial sector companies listed on the IDX The results of this study indicate that liquidity (Quick Ratio) has a significant effect on Going Concern Audit Opinion, company size has no effect on Going Concern Audit Opinion and Profitability (return on assets) has no significant effect on Going Concern Audit Opinion. The termination coefficient shows a value of 21.7% which means that the Going Concern Audit Opinion can be influenced by the variables of Liquidity (QR), Company Size (LN = Total Assets) and Profitability (ROA). And the remaining 78.3% is influenced by other variables.
Co-Authors Dewi, Susana Eko Supriyanto Herlina, Herlina Humairoh As Salma Irfan Saepullah Karsam Noor, Juliansyah Nurhaini Rudiyanto Rudiyanto, Rudiyanto Soleh, Soleh Susana Dewi Wahyudi, Mukhtar Yumhi Yumhi Yumhi, Yumhi