Andi Nur Azisah
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ROTASI KAP DAN FEE AUDIT SERTA PENGARUHNYA TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Andi Nur Azisah; Zikra Supri; Riyanti
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i2.100

Abstract

This study aims to examine the effect of Public Accounting Firm Rotation (KAP) and Audit Fees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange. This study used a quantitative method using 43 samples from manufacturing companies and processed using the Statistical Program for Social Science (SPSS). The results of this study show that audit rotation does not significantly affect audit quality and audit fees affect audit quality
Evaluasi Penerapan Total Quality Management pada Bank BSI KCP Sengkang dalam Menghadapi Persaingan Perbankan Digital Andi Yuniarti; Asriani; Nurwindah; Andi Nur Azisah
Precise Journal of Economic Vol 4 No 1 (2025): Edisi April 2025
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

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Abstract

The rapid development of digital banking has intensified competition in the financial services industry, including Islamic banking. Bank Syariah Indonesia (BSI) Sengkang Branch Office is required to continuously improve service quality and operational performance to compete in the digital era. One management approach that can be applied to improve organizational performance is Total Quality Management (TQM). This study aims to evaluate the implementation of TQM at Bank Syariah Indonesia Sengkang Branch Office, Sudirman, in facing digital banking competition. This research used a qualitative descriptive approach using literature review and field observation methods. The results indicate that the application of TQM principles, such as customer focus, continuous improvement, employee engagement, and leadership commitment, plays a significant role in improving service quality and customer satisfaction. However, challenges remain in terms of adapting human resources and optimizing digital services. Therefore, consistent implementation of TQM is necessary to strengthen the competitiveness and excellence of Islamic banking services in the digital era