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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.
DETERMINAN PENCEGAHAN KECURANGAN: PENGENDALIAN INTERNAL, WHISTLEBLOWING, DAN PROFESIONALISME AUDITOR 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 menganalisis pengaruh pengendalian internal, whistleblowing system, dan profesionalisme auditor internal terhadap pencegahan kecurangan pada Inspektorat Provinsi Sulawesi Selatan. Menggunakan pendekatan kuantitatif berbasis survei, data diperoleh dari 38 auditor internal yang menjadi responden penelitian. Hasil analisis menunjukkan bahwa pengendalian internal dan profesionalisme auditor internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan. Temuan ini menegaskan pentingnya penguatan prosedur pengendalian dan peningkatan kompetensi serta integritas auditor dalam meminimalkan peluang dan rasionalisasi kecurangan. Sebaliknya, whistleblowing system berpengaruh signifikan namun negatif, yang mengindikasikan rendahnya keefektifannya karena adanya hambatan budaya organisasi dan kurangnya kepercayaan terhadap mekanisme pelaporan. Penelitian ini memberikan implikasi bagi penguatan tata kelola sektor publik melalui perbaikan sistem pengendalian, peningkatan profesionalisme auditor internal, dan pengembangan whistleblowing system yang lebih aman dan terpercaya.
Co-Authors ARIFUDDIN Didit Darmawan Juwita Purisamya, Asharin