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All Journal Jurnal Gici Jurnal Keuangan dan Bisnis Jurnal Penelitian Pendidikan Indonesia conomics Learning Experience & Social Thinking Education Journal
Baliarto, Sujatmiko
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Economics, Econometrics & Finance Other

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PERAN PENTING TUJUAN PENGAUDITAN DAN ASERSI MANAJEMEN DIPERUSAHAAN Toni Endaryono, Bakti; Prasetyo, Agung; Baliarto, Sujatmiko
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 16 No 1 (2024): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v16i1.259

Abstract

Purpose of Conducting an Audit A business or company conducting an audit is basically a re-examination activity. In a business or company has a goal that the audit can provide assistance to the business or company so that it can further develop. The purpose of writing this article is in general to find out and discuss the objectives of auditing financial statements, the Auditor's responsibility to find material misstatements, and management assertions. The method of writing this article is a descriptive method with a qualitative approach, with data sources through documentation which includes books, research journals and the web. The results of writing this article are that the purpose of auditing is to increase confidence for users of financial statements, provide an opinion that the financial statements have been presented fairly, the auditor's responsibility to find material misstatements that independent auditors are responsible for expressing an opinion regarding fairness in all material respects, financial position and cash flow in accordance with applicable financial accounting standards and management assertions are management statements about transactions or events, account balances and presentation and disclosures related to financial statements.
PERANAN PERILAKU KONSUMEN DALAM PEREKONOMIAN MODERN DI INDONESIA Baliarto, Sujatmiko; Wardhani; Yanto, Riadi
Economics Learning Experience & Social Thinking Education Journal Vol 5 No 1 (2025): ELESTE : Economics Learning Experience & Social Thinking Education Journal
Publisher : LPPM GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/eleste.v5i1.366

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan membahas tentang bagaimana peranan perilaku konsumen dalam perekonomian modern di Indonesia. erilaku konsumen adalah studi tentang bagaimana individu, kelompok, atau organisasi memilih, membeli, menggunakan, dan menghabiskan barang dan jasa untuk memenuhi kebutuhan serta keinginan mereka. Dalam konteks perekonomian modern, perilaku konsumen memegang peranan yang sangat penting, karena konsumsi merupakan salah satu pendorong utama pertumbuhan ekonomi. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan Kualitatif dengan jenis data mengunakan data primer dan sekunder. Hasil dari penelitian ini adalah (1) Revolusi digital melalui perkembangan system informasi memberikan banyak kemudahan, kenyamanan, dan kecepatan bagi konsumen baik dalam penggunaan maupun kelebihan manfaat yang dapat diberikan untuk memberikan perubahan perilaku pada konsumen dan pelaku bisnis lainya. (2) Perilaku konsumen dalam perekonomian modern di Indonesia sangat dipengaruhi oleh berbagai faktor yang saling berinteraksi, baik secara ekonomi, sosial, maupun psikologis yang memungkinkan mereka untuk membuat keputusan yang lebih terinformasi dan kompleks. (3) Perubahan demografis meningkatnya kesadaran sosial dan lingkungan di kalangan konsumen, yang mengarah pada preferensi terhadap produk yang ramah lingkungan dan etis. (4) Perilaku konsumen juga tidak hanya dipengaruhi oleh faktor rasional seperti harga dan kualitas produk, tetapi juga oleh faktor psikologis dan emosional serta mampu memanfaatkan teknologi untuk meningkatkan interaksi dan pengalaman pelanggan
Enhancing principals' decision-making through local wisdom and technology in Indonesian elementary schools Baliarto, Sujatmiko; Hardhienata, Soewarto; Setyaningsih, Sri
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 12 No. 1 (2026): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020266919

Abstract

This study investigates strategies to enhance decision-making effectiveness among public elementary school principals in Bogor, Indonesia. A sequential exploratory mixed-methods design (POP-SDM approach) was employed. Preliminary surveys (n=30) revealed significant gaps in decision-making indicators (targeting accuracy: 58%; timeliness: 53%). Qualitative interviews with 15 principals identified five critical variables: visionary leadership, motekar (Sundanese creativity and initiative), empowerment, trust, and ICT literacy. Quantitative path analysis using PLS-SEM with 138 principals (proportionate random sampling from 209) confirmed that trust exerts the strongest direct effect (β = 0.246, p = 0.002), followed by visionary leadership (β = 0.224) and ICT literacy (β = 0.216). The model explained 51.6% of variance in decision-making effectiveness. SITOREM (Scientific Identification Theory for Operations Research in Educational Management) analysis identified priority indicators for improvement, including consistent development, communication and togetherness, and computer operational skills. This study contributes a novel framework integrating indigenous cultural values with technological competence, offering evidence-based strategies for principal development programs. Limitations include cross-sectional design and geographic specificity; future research should employ longitudinal designs across diverse Indonesian regions.
Co-Authors Jayawarsa, A.A. Ketut Setyaningsih, Sri Soewarto Hardhienata Toni Endaryono, Bakti Wardhani Yanto, Riadi