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Analisis Sikap Profesional Auditor dalam Meningkatkan Kinerja Auditor dan Kualitas Audit Devi Pertiwi Ananda Putri; Ilvia Azhari; Jaya Frediyanto; Dwi Suhartini
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1749

Abstract

The aim of the research is to analyze factors that can improve auditor performance and audit quality, one of which is in terms of the auditor's professional attitude. This research uses the System Literature Review method using data sources from Google Scholar indexed by Sinta 1-5, Garuda, or Index Copernicus and reputable international journals indexed by Scopus over a period of 6 years from 2018-2023. Article searches were carried out using the keywords professional attitude, auditor performance, and audit quality with the subject KAP in East Java. The research results show that a professional attitude is very important for an auditor to carry out their profession. This is because the auditor's high professional attitude can determine the auditor's performance and better audit quality. Auditor performance is reflected in the auditor's ability to meet predetermined deadlines, while audit quality is reflected in the independence of providing audit opinions. The practical implications of this research mean that an auditor is obliged to uphold the code of ethics of the public accounting profession, such as integrity, objectivity, prudence, professionalism and confidentiality.
Country Business Culture and Influence On International Business Strategy Devi Pertiwi Ananda Putri; Akhmad Sukardi
Journal of Management and Informatics Vol. 2 No. 3 (2023): December : Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the business culture of South Korea and its comparison with business culture in Indonesia and its influence on international business strategy. This research uses the Literature Review method using data sources from Google Scholar indexed by Sinta 1-6, and the Copernicus Index and reputable International Journals indexed by Scopus over a 5 year period starting from 2018-2023. Article collection was carried out using the keywords business culture, organizational culture, business strategy. The results of this research show that in South Korean business culture the people are more individualistic and there are two important aspects of business culture in South Korea, namely Kibun and Inhwa. A very clear difference can be seen between South Korean business culture, which tends to be individualistic, and Indonesian business culture, which is closely related to family values and togetherness in making business decisions. From these cultural differences, international business companies need to understand the characteristics of each business culture of the country in which they do business in order to determine a business strategy that suits the business culture prevailing in that country.
Analisis Pengaruh Distribusi dan Harga Terhadap Peningkatan Penjualan Produk Devi Pertiwi Ananda Putri; Akhmad Sukardi
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 1 No. 6 (2023): November : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v1i6.62

Abstract

Marketing in a company is a function that determines the company's success in making a profit. One activity that has an important role in marketing is the distribution of goods and services. Apart from that, determining prices is also important in increasing sales. The aim of this research is to determine the effect of distribution and price on increasing sales. This type of research is qualitative using a literature review method whose sources are obtained from the latest journals in the last 5 years. The results of this research are that distribution can increase product sales. Distribution plays an important role in determining the sales volume that a company can achieve. Price can influence increased sales. If the company is correct in determining the price of its product, it will have an impact on increasing sales of the product.
Analysis of the Effect of Budget Participation on Budgetary Slack: Study Literature Review Devi Pertiwi Ananda Putri; Sri Trisnaningsih
Formosa Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i3.8585

Abstract

The purpose of this study is to examine how budget participation affects budgetary slack. Using data sources from Mendeley, Publish or Perish 8, and Google Scholar indexed by Sinta 1-6, Google Scholar, Garuda, or EBSCO and Index Copernicus, as well as credible international journals indexed by Scopus throughout a five-year period beginning in 2019–2024, this study employs the System Literature Review approach. The search terms "behavioral aspects," "budget participation," and "budgetary slack" were used to find articles. The study's findings indicate that there is more room for budgetary slack the more people participate in budgeting. Decision-makers have the power to choose the budget's contents when they participate in the budgeting process. However, due to disagreements over ideas or conflicts of interest, including a large number of people in the budget preparation process may increase the likelihood of budget shortages. When it comes to budget participation, everyone has a tendency to search for methods to help the budget targets achieve their goals. In the end, this leads to the practice of raising expenses or lowering them to the appropriate level so that the budget may be met more readily.