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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Edunomics Journal
Dodik Jatmika
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Economics, Econometrics & Finance Education Other

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Pengaruh Motivasi dan Lingkungan Terhadap Minat Berwirausaha : Studi Kasus Pada Mahasiswa STIMI Banjarmasin Muhammad Hidayatullah; TA. Hariyono; Muhammad Nurdin; Dodik Jatmika
Edunomics Journal Vol. 6 No. 1 (2025): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v6i1.19205

Abstract

The purpose of this study was to determine the effect of motivation partially on the interest of STIMI Banjarmasin students in entrepreneurship, to determine the effect of the environment partially on the interest of STIMI Banjarmasin students in entrepreneurship, to determine the effect of motivation and the environment simultaneously on the interest of STIMI Banjarmasin students in entrepreneurship. This study uses a quantitative research method. The population in this study were STIMI Banjarmasin undergraduate students in the 2020-2023 intake. The sample in the study was taken based on the simple random sampling technique using the Slovin Formula with a leeway of 10% so that a sample of 59 people was obtained as respondents in this study. The analysis method uses Multiple Linear Regression Analysis to determine the effect between variables. Hypothesis Testing is used to determine the actual situation at the population level based on statistical data. Based on the results of this study, it is known that Motivation partially has a significant effect on the Entrepreneurial Interest, the Environment partially has a significant effect on the Entrepreneurial Interest, Motivation and Environment simultaneously have a significant effect on the Entrepreneurial Interest.
Peran Pendamping Usaha Terhadap Resiliensi UMKM Melalui Legalitas Usaha Pasca Covid-19 Sampurnawati, Sampurnawati; Dodik Jatmika; Ahmad Yamani; Mahyudiansyah, Mahyudiansyah
Edunomics Journal Vol. 6 No. 2 (2025): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v6i2.22528

Abstract

This study aims to analyze the role of business mentoring in shaping the resilience of Micro, Small, and Medium Enterprises (MSMEs) in South Kalimantan after the COVID-19 pandemic, with business legality serving as a moderating variable. The pandemic has tested the endurance of the informal sector, particularly MSMEs lacking formal legal status. Using a quantitative approach, data were collected from 250 MSME actors in South Kalimantan through questionnaires and analyzed using SmartPLS software. The findings indicate that business legality—such as ownership of a Business Identification Number (NIB) or Micro and Small Business License (IUMK), P-IRT/BPOM certification, Intellectual Property Rights (trademark), and halal certification—has a positive and significant effect on MSME resilience. These legal recognitions serve as gateways to accessing financial support, ensuring operational sustainability, and creating partnership opportunities, among others. This study recommends strengthening MSME legalization programs as a strategic effort to enhance local economic resilience, emphasizing the critical role of human resources who provide mentoring to build the capacity of MSME actors in South Kalimantan
THE EFFECT OF AUDIT RISK ON AUDIT QUALITY THROUGH AUDIT FEES AT KAP IN WEST JAKARTA Dodik Jatmika; Muhammad Nurdin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.16364

Abstract

This study aims to analyze (1) the effect of audit risk on audit fees in West Jakarta, (2) the effect of audit risk on audit quality in West Jakarta, (3) the effect of audit fees on audit quality in West Jakarta, and (4) the effect of audit risk on audit quality through audit fees in West Jakarta. This study used a population of Public Accounting Firms (KAP) located in West Jakarta, totaling 107 KAP, with sampling based on the survey method. The results showed that: (1) audit risk has a positive effect on audit fees, (2) audit risk has a negative effect on audit quality, (3) audit fees have a positive effect on audit quality, and (4) audit risk affects audit quality through audit fees in West Jakarta KAP. Keywords: Audit Risk, Audit Fee, Audit Quality, Public Accounting Firm, West Jakarta.  
Co-Authors Ahmad Yamani Mahyudiansyah, Mahyudiansyah Muhammad Hidayatullah Muhammad Nurdin Sampurnawati Sampurnawati TA. Hariyono