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All Journal Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Cidea Journal
Cut Zia Auralia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-faktor yang mempengaruhi Kinerja Usaha Mikro: Penggunaan Dana BPUM , Penggunaan Software Akuntansi dan Human Capital Cut Zia Auralia; Cris Kuntadi; Rachmat Pramukty
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.389

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence micro business performance, namely the use of BPUM funds, the use of accounting software and human capital, a literature study on accounting information systems. The purpose of this paper is to produce a hypothesis about the influence between variables that can be used in further research. The results of this literature review article are 1) The use of BPUM funds affects the performance of micro businesses; 2) the use of accounting software affects the performance of micro businesses; and 3) human capital affects the performance of micro businesses.
Pengamanan Objek Vital, Pengamanan File, Pengamanan Cyber Terhadap Pt. Kereta Api Indonesia Edy Soesanto; Aureta Zhabila Eka Putri; Bella Nugraheni; Cut Zia Auralia; Dina Juniarti Barokah
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 3 (2023): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i3.893

Abstract

In the increasingly advanced digital era, information security is a top priority for companies to protect their important data from unwanted threats. PT Kereta Api as a company engaged in the field of rail transportation has many vital object files, including customer data, financial information, and business plans which must be kept confidential. The importance of securing vital object files and identifying various security risks that may occur in PT Kereta Api. Then, an analysis of the methods and technologies that can be used to protect these vital object files will be carried out. Several aspects that will be analyzed include data encryption, access control, intrusion detection, and user activity monitoring. This paper uses a security analysis approach which consists of identifying threats, evaluating risks, and selecting appropriate security controls. The results of the analysis will provide a better understanding of the state of security of vital object files at PT Kereta Api and provide recommendations for improving the existing security system.
Analisis Sistem Manajemen Security PT. Kereta Api Indonesia Edy Soesanto; Aureta Zhabila Eka Putri; Bella Nugraheni; Cut Zia Auralia; Dina Juniarti Barokah
CiDEA Journal Vol. 4 No. 1 (2025): CiDEA Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/cideajournal.v2i1.814

Abstract

The application of safety is an important matter in carrying out activities inland transportation including railroad transportation. Jabodetabek travel routes are handled directly by PT. Kereta Komuter Indonesia. This activity certainly requires a lot of human labor so safety is very important in this regard. With the existence of safety arrangements, it will avoid any related things from accidents or losses due to the delay in the completion of work caused by the inaccurate company safety management system. Therefore each element involved in each activity requires further knowledge and understanding of the core factors that are in accordance with the safety management system used. Referring to this approach, research is carried out on the railroad industry in Indonesia by developing a safety model in the railway industry. The research was conducted by finding the right literature and then developing a model for the factors considered appropriate to be applied to the safety management system in railroad transportation in Indonesia. After the model was developed, the model was confirmed by the Confirmatory Factor Analysis (CFA) approach with the Structural Equation Modeling (SEM) method. The results of the study will prove that the factors developed in the safety model are positively related to the implementation of commuter train safety management in Indonesia.
Pengaruh Skeptisisme Audit, Kompetensi Auditor Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan dan Jakarta Timur) Cut Zia Auralia; Amor Marundha; Maidani Maidani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1632

Abstract

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..
Co-Authors Amor Marundha Aureta Zhabila Eka Putri Bella Nugraheni Cris Kuntadi Dina Juniarti Barokah Edy Soesanto Maidani, Maidani Rachmat Pramukty