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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Wafiq Nurazizah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Strategi Peningkatan Loyalitas Anggota KUD: Perspektif Harga, Keragaman Produk, dan Faktor Budaya Didit Darmawan; Wafiq Nurazizah
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 4 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i4.2608

Abstract

The purpose of this observation is to invite factors that are influenced by loyalty. Literature Survey Marketing management. The method of writing this research paper is quantitative method and the research sample is residents around Pujon District, Malang Regency. Organizational culture affects management loyalty. Basically, this cooperative aims to improve the management of members and society as a whole. Although cooperatives do not prioritize profits, cooperative efforts can maintain their survival and increase their business continuity. The first goal of the establishment of cooperatives is to motivate the national economy to ensure the welfare of its members and has expanded the establishment of cooperatives to date. To help its members, cooperatives must improve their operations. This study also uses a questionnaire method that must be filled in at least 100 respondents of KUD members. The form must be filled in on the website that has been done by the cooperative on behalf of the village unit cooperative.
Pengaruh Pengendalian Internal, Whistleblowing System, dan Profesionalisme Auditor Internal terhadap Pencegahan Fraud (Kecurangan) Wafiq Nurazizah; Arifuddin; Juwita Purisamya, Asharin
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i2.35959

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengendalian internal, whistleblowing system, dan profesionalisme auditor internal terhadap pencegahan fraud (kecurangan). Data yang digunakan adalah data primer yang diperoleh langsung dari responden dengan penyebaran kuesioner. Sampel dalam penelitian ini adalah 38 auditor internal yang bekerja di Inspektorat Daerah Provinsi Sulawesi Selatan. Teknik pengambilan sampel menggunakan teknik purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan model analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengendalian internal dan profesionalisme auditor internal berpengaruh positif terhadap pencegahan kecurangan, sedangkan whistleblowing system berpengaruh negatif terhadap pencegahan kecurangan. Secara bersama-sama, pengendalian internal, whistleblowing system, dan profesionalisme auditor internal berpengaruh positif terhadap pencegahan kecurangan.
Co-Authors ARIFUDDIN Didit Darmawan Juwita Purisamya, Asharin