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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Summa : Journal of Accounting and Tax
Sukristanta
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Pengaruh Gaya Kepemimpinan, Kompensasi, Jam Kerja, Dan Beban Kerja Terhadap Kinerja Dinas Perumahan Dan Kawasan Permukiman Kota Semarang Iriane Diyas Selfi Pramesti; Sukristanta
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i04.580

Abstract

Pentingnya memahami faktor-faktor yang mempengaruhi kinerja pegawai dalam organisasi publik mendorong penelitian ini. Penelitian ini bertujuan untuk menguji secara empiris, menganalisis, serta mengetahui bagaimana hubungan gaya kepemimpinan, kompensasi, jam kerja, dan beban kerja dengan kinerja (studi kasus pada Dinas Perumahan dan Kawasan Permukiman Kota Semarang). Penelitian ini berjenis kuantitatif dengan sampel sebanyak 135 responden yang dipilih melalui metode non-probability sampling, yaitu purposive sampling. Pengolahan data dilakukan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa gaya kepemimpinan (X1), kompensasi (X2), jam kerja (X3), dan beban kerja (X4) memiliki pengaruh positif dan signifikan terhadap kinerja pegawai (Y) di Dinas Perumahan dan Kawasan Permukiman Kota Semarang. Gaya kepemimpinan yang efektif, kompensasi yang adil, jam kerja yang sesuai, dan beban kerja yang terkelola dengan baik semuanya berkontribusi terhadap peningkatan kinerja pegawai.
Institutionalizing Internal Audit in Indonesian Startups: Regulatory Alignment and Fraud Prevention Strategies Prayoga, Cepi Juniar; Sukristanta
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.876

Abstract

This study investigates the role of internal audit systems in preventing fraud within Indonesian technology startups, emphasizing their vulnerability due to underdeveloped governance structures and exploring how regulatory frameworks and internal mechanisms can mitigate these risks. Using a qualitative approach that combines regulatory analysis, literature review, and case study evaluation, the research triangulates Indonesian regulatory documents (PP 71/2019, UU PDP 27/2022, POJK 40/2024), ACFE global fraud reports, and case evidence from eFishery, Investree, and TaniFund to examine audit failures and formulate best practices. The findings reveal that financial constraints, cultural attitudes, and limited audit knowledge hinder the effective implementation of internal audit systems, while whistleblowing mechanisms—though essential—require integration with formal audit processes to deliver meaningful impact. Case analyses further confirm that audit deficiencies contribute to regulatory sanctions and operational instability, underscoring the importance of adopting maturity models (e.g., COSO, IA CM) and analytics-driven continuous auditing to enhance responsiveness. Overall, the study concludes that internal audit should be positioned as a strategic enabler rather than a mere compliance obligation; when integrated with whistleblowing channels and supported by audit maturity frameworks, it can significantly reduce fraud exposure, strengthen governance, and foster sustainable growth in technology startups across emerging markets.
Pengaruh Rasio Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Nilai Perusahaan: Studi Kasus pada Perusahaan Perbankan di LQ45 Tahun 2019-2023 Ulfa Laili Nurul Badriyah; Sukristanta
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9550

Abstract

This study aims to analyze the effect of financial ratios consisting of profitability, liquidity, and solvency ratios on the firm value of banking companies listed in the LQ45 index during the 2019–2023 period. The research method used is a quantitative approach with multiple linear regression analysis. The data used are secondary data from annual financial reports obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id). The results show that the profitability ratio measured by Return on Assets (ROA) has a significant effect on firm value. Meanwhile, the liquidity ratio measured by Current Ratio (CR) and the solvency ratio measured by Debt to Equity Ratio (DER) do not have a significant effect on firm value. These findings have important implications for company management and investors in making strategic financial decisions.
Co-Authors Iriane Diyas Selfi Pramesti Prayoga, Cepi Juniar Ulfa Laili Nurul Badriyah