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Kinerja Auditor ditinjau dari Independensi, Konflik Peran dan Budaya Organisasi Trisya Noer Octavia; Putri Robiatus Saada; Waras
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i3.47

Abstract

This study is a quantitative study conducted to determine the effect of independence, role conflict and organizational culture partially or simultaneously on the performance of Public Accounting Firm auditors in the city of Surabaya. The population in this study were all auditors who worked at 21 Public Accounting Firms. (KAP) in Surabaya with a total sample of 110 respondents. The sample selection technique used was purposive sampling method and was tested using multiple linear regression analysis with SPSS test tools. The source of data used in this study is primary data from a survey with a questionnaire. From the results of the analysis that has been carried out, this study shows that the variables of independence, role conflict, and organizational culture have a significant partial or simultaneous effect on the performance of the Public Accounting Firm auditor in the city of Surabaya. The results of the simultaneous test showed a significance value of F of 0.000 <0.05 of the probability value. The variables of independence, role conflict, and organizational culture are able to influence the performance of auditors with a coefficient of determination of 0.402 or 40.2% on the performance of Public Accounting Firm auditors in the city of Surabaya.
The Influence of Personalized Web-Based Learning on The Mastery and Application of Concepts in Students with Different Learning Styles Abdul Haris Indrakusuma; Setyosari, Punaji; Sulton; Waras
JTP - Jurnal Teknologi Pendidikan Vol. 26 No. 1 (2024): Jurnal Teknologi Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jtp.v26i1.45877

Abstract

Conventional learning has limitations, leading researchers to propose personalized web-based learning tailored to individual student characteristics. This study focuses on enhancing web-based learning at Bhinneka PGRI University in Indonesia by customizing content and activities to align with students' learning styles. The research methodology uses a quasi-experimental design involving 72 information technology education students. Data collection includes assessments of learning styles, concept mastery, and concept application through tests. Descriptive statistical analysis shows that personalized web-based learning has a more positive influence on the mastery and application of concepts compared to non-personalized learning. There is no significant correlation between personalized web-based learning and students' learning styles. The findings indicate differences in mastery and application of concepts among students using web-based learning, but no disparities based on different learning styles. In conclusion, personalized web-based learning leads to variations in mastery and application of concepts compared to non-personalized methods, with no discernible discrepancy in the mastery and application of concepts between students with different learning styles. Research indicates that personalized web-based learning is more effective in enhancing mastery and application of concepts compared to non-personalized methods. By customizing web-based learning to individual learning styles, students can enhance the quality and outcomes of their learning.
Mendorong Kemandirian UMKM di Jawa Timur Melalui Inovasi dan Keberlanjutan Aristyanto, Erwan; Agus Sarwo Edi; Waras
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i5.29391

Abstract

The purpose of this research is to formulate a model for the Strategy to Enhance Competitiveness and Sustainability of SMEs in Supporting Independence in East Java. The research method is descriptive qualitative. Data collection techniques include observation, interviews, and documentation. Data analysis techniques use 1) Data reduction, 2) Data display, 3) Data triangulation, 4) Data verification. The informant determination technique uses indepth interviews with key informants such as SME actors, relevant agency officials, representatives from East Java's SME Banks, and academics. The results of data analysis and literature review indicate that the Strategy to Enhance Competitiveness of SMEs in East Java focuses on the adoption of digital marketing (utilization of social media, marketplaces, and e-commerce), product and process innovation (development of unique and quality products, production efficiency), as well as strengthening partnerships and collaborations with various parties (government, financial institutions, large companies) to expand market access and resources. The strategy for enhancing the sustainability of MSMEs in East Java heavily relies on prudent financial management practices (cash flow management, access to affordable financing such as Prokesra and Dagulir), compliance with legal and certification requirements (PIRT, halal, BPOM), as well as the potential implementation of circular economy concepts for resource efficiency and waste reduction. The strategy supporting the independence of MSMEs in East Java focuses on a comprehensive empowerment program, including entrepreneurship training and intensive mentoring for capacity building, ease of access to capital, and facilitation of business matching and exhibitions/bazaars for network and market expansion. The active role of the government and supporting institutions is crucial in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence of SMEs is synergistic and mutually reinforcing. Increasing competitiveness directly contributes to economic sustainability. Sustainability creates stability that allows SMEs to continue innovating and enhancing their competitiveness. Meanwhile, independence empowers SMEs to be proactive in achieving competitiveness and sustainability, with the ability to make strategic decisions and adapt to changes. Overall, SMEs in East Java have great potential to continue growing and contributing to the economy. However, sustained support through appropriate policies, relevant empowerment programs, and facilitation of access to essential resources will be key to realizing SMEs that are not only competitive and sustainable but also fully independent Keywords: Strategy for Increasing Competitiveness, Sustainability, Independence.