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ANALISIS PENGARUH LITERASI KEUANGAN DAN PERSEPSI RISIKO TERHADAP BIAS EFEK DISPOSISI: IMPLIKASI DALAM PENGAMBILAN KEPUTUSAN FINANSIAL Dwiyanto, Muhaswad; Saragih, Guntur Syahputra; Supriadi, Yudi Nur; Badawi, Moch Ridho
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.317

Abstract

This study aims to analyze the impact of financial literacy and risk perception on the disposition effect bias among students of the Faculty of XYZ. Using a quantitative approach, this research involves students from the Faculty of XYZ as the population, with a sample of 100 respondents selected through a probability sampling technique using simple random sampling. Data were collected through the distribution of questionnaires and analyzed using Partial Least Squares (PLS) method with the assistance of SmartPLS 3.0 software. The results show that financial literacy has a significant impact on the disposition effect bias, and risk perception also significantly affects the disposition effect bias. The novelty of this study lies in examining the influence of financial literacy and risk perception on the disposition effect bias among students, an area that has been limited in previous literature. The findings provide valuable insights into understanding the factors influencing financial decision-making among students and may serve as a basis for more effective financial literacy interventions among the younger generation
TRANSFORMASI AUDIT INTERNAL MODERN: MENINGKATKAN EFEKTIVITAS MANAJEMEN ORGANISASI Dwiyanto, Muhaswad; Supriadi, Yudi Nur
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 4 No. 2 (2024): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v4i2.404

Abstract

Supervision, both internal and external, plays a crucial role in organizational control in both public and private sectors. In the public sector, the Government Internal Supervisory Apparatus (APIP) includes Inspectorates of Ministries/Agencies, the Financial and Development Supervisory Agency (BPKP), and Inspectorates of Provinces/Districts/Cities, while external supervision is carried out by the Supreme Audit Agency of the Republic of Indonesia (BPK-RI). Over time, the concept of internal supervision has undergone significant transformation. The definition of internal audit now encompasses both assurance and consulting activities, aimed at adding value to the auditee organization. Internal auditors now act not only as error watchdogs but also as partners providing solutions to organizational issues. Achieving effective internal supervision and delivering tangible benefits requires internal auditors to provide value-added recommendations and integrate risk management as a key component. Additionally, fostering integrity between auditors and auditees is essential to dispel the negative stigma that internal auditors only bring bad news. Therefore, understanding the modern concept of the internal auditor's role is crucial for leaders, internal auditors, and all auditees. Effective implementation of risk management by auditees will assist internal auditors in establishing effective controls and operational oversight, thereby fostering a healthier and more efficient organizational environment
Optimalisasi Pendampingan Sertifikasi Halal bagi UMKM Pamulang: Strategi Meningkatkan Daya Saing Global Karimah, Diva Azka; Handayani, Tati; Yetti, Fitri; Resti, Anggi Angga; Dwiyanto, Muhaswad; Hamid, Hammas Hubaibi Akbar El; Fariz, Ahmad
Abdimas Galuh Vol 7, No 1 (2025): Maret 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i1.17992

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan kepada UMKM di Pamulang terkait sertifikasi halal sebagai upaya meningkatkan daya saing di pasar global. Sosialisasi dan pendampingan dilakukan kepada 15 UMKM yang didominasi oleh sektor kuliner, mencakup aspek penting seperti urgensi, proses, dan regulasi sertifikasi halal. Kegiatan ini melibatkan Lembaga Pemeriksa Halal (LPH) dan menggunakan pendekatan pre-test serta post-test untuk mengukur tingkat pemahaman peserta. Hasilnya menunjukkan peningkatan signifikan dalam pemahaman terkait manfaat dan proses sertifikasi halal, dengan dampak positif terhadap kesadaran dan kesiapan UMKM dalam mengurus sertifikasi. Program ini tidak hanya membantu memenuhi aspek legal, tetapi juga meningkatkan kepercayaan konsumen, membuka peluang pasar lebih luas, dan memperkuat daya saing produk di pasar global. Keberhasilan program ini menjadi langkah awal untuk pengembangan kegiatan serupa dan pembentukan komunitas berbasis halal di masa mendatang.
ANALISIS RISIKO PROYEK PEMBANGUNAN SITUS MUARO JAMBI RISK ANALYSIS OF THE MUARO JAMBI HISTORICAL SITE DEVELOPMENT PROJECT Dwiyanto, Muhaswad; Supriadi, Yudi Nur
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.433

Abstract

The Muaro Jambi site, which is recognized as a Cultural Heritage through the Decree of the Minister of Education and Culture of the Republic of Indonesia Number 259/M/2013, has an important value as the nation's cultural heritage. As part of preservation efforts, the site has a vital role in understanding and developing history, science, and culture. Therefore, its management needs to be carried out appropriately through protection, development, and utilization that can support the progress of national culture for the welfare of the community. As part of this utilization step, the Muaro Jambi Site development project will begin in 2024. To ensure that this project is carried out efficiently, effectively, and accountably, a risk analysis of various activities related to this project is carried out. The results of risk identification in the early stages of the project revealed that there were 62 risks related to museum construction, 52 risks to environmental arrangement, 63 risks to restoration, and 53 risks related to interior activities and Information Communication and Technology (ICT). These risks include operational, financial, legal, fraud, as well as strategic and policy risks. From the results of the analysis, it can be concluded that the identification of risks in all project activities shows significant similarities, although there are slight differences due to the specific nature of each activity. In addition, there are several key risks that need to be seriously considered to ensure the achievement of project objectives, namely budget blocks, cultural heritage findings during excavation, and lack of involvement of the surrounding community in the sustainability of the project. Therefore, high and very high levels of risks must be addressed immediately with appropriate mitigation, while medium-level risks can be monitored on an ongoing basis. Risks with low levels still need to be monitored to prevent greater negative impacts