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Peran Environmental Knowledge Memoderasi Pengaruh Green Supply Chain Management dan Enterprise Resources Planning Terhadap Sustainability Performance Pangestu, Juan; Akwila, Karvicha
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i6.1082

Abstract

The Green Supply Chain Management (GSCM) process is widely associated with its contribution to the company's sustainability performance. The GSCM process will also be associated with an integrated Enterprise Resource Planning (ERP) system that will have an impact on achieving sustainability performance. The importance of environmental awareness from manufacturers to direct their business processes that are beneficial to the environment in the long term. This study aims to analyze the effect of Green Supply Chain Management and Enterprise Resource Planning on Sustainability Performance, then this study also analyzes the role of Environmental Knowledge as a moderation of the influence of Green Supply Chain Management and Enterprise Resource Planning on Sustainability PerformanceThe analysis method used is path analysis with the pattern of relationships between independent variables in this study being correlative and causal. Researchers use primary data collection techniques because this study will use a questionnaire. This questionnaire technique is also a data collection technique by providing a set of written questions or statements to respondents. Based on the results of this study, it shows that Green Supply Chain Management has a significant effect on Sustainable Performance, Enterprise Resource Planning does not have a significant effect on Sustainable Performance, Environmental Knowledge strengthens the influence of Green Supply Chain Management on Sustainable Performance, Environmental Knowledge does not strengthen the influence of Enterprise Resource Planning on Sustainable Performance.
Keefektivitasan Peran Internal Audit Pada BUMN Era Kabinet Merah Putih Pangestu, Juan; Simanungkalit, Jobrinson; Hakki, Tandry Whittleliang; Akwila, Karvicha
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1804

Abstract

This study aims to identify the factors that influence the effectiveness of internal audit departments in government institutions, particularly in State-Owned Enterprises. The findings of this research are expected to serve as a reference for other auditors at the Audit Board of the Republic of Indonesia to be applied in supervising other government institutions such as local governments, the Financial Services Authority, and ministries under the Merah Putih Cabinet. These efforts are intended to improve institutional effectiveness and reduce the potential for state financial losses. This research examines the effect of audit scope, senior management support, and extrinsic rewards on the effectiveness of internal audits. A quantitative approach was used, and primary data were collected through questionnaires. The research objects were internal auditors from the Audit Board of the Republic of Indonesia involved in auditing State-Owned Enterprises in Jakarta, Bandung, and Surabaya. The sampling technique used was purposive sampling, and hypothesis testing was conducted using multiple linear regression analysis. The results show that audit scope, senior management support, and extrinsic rewards have a significant and positive effect on internal audit effectiveness. These findings indicate that a broader audit scope, stronger management support, and well-targeted rewards contribute to increased internal audit effectiveness. This research contributes to strengthening the oversight system in the public sector by improving the role and quality of internal auditors.