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Journal : Assyarikah : Journal of Islamic Economic Business

MENGUNGKAP INDEPEDENSI AUDITOR INTERNAL DALAM MENGAUDIT DAN MENDETEKSI FRAUD rohmaniyah rohmaniyah; Fitriana Leily Nur Indah; Rahayu Runik Puji
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.471

Abstract

This study aims to determine the attitude of the independence of internal auditors when detecting and auditing fraud.This research is a qualitative research with a literature review approach.The data used is secondary data..Secondary data that has been colected is analyzed and developed to answer and describe research problems.The result of the research analysis,namely the Internal auditor must have an attitude of independence and adequate competence in the auditor when carrying out his responsibilities in detecting and preventing fraud.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI EKONOMIS GARAM. (STUDI KASUS DI KECAMATAN TLANAKAN KABUPATEN PAMEKASAN) Runik Puji Rahayu; Rohmaniyah Rohmaniyah
Assyarikah: Journal of Islamic Economic Business Vol 3, No 1 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i1.614

Abstract

This study aims to determine the factors that affect the economic value of salt and to determine the effect of fluctuations in the economic value of salt on the welfare of salt farmers. This research is a qualitative research, namely research that is used to determine the economic value of salt that occurs in the Tlanakan, Pamekasan. The population in this study were all members of salt farmers. The sample used in this study was 8 members. The data analysis technique in this study uses a process of systematically searching and compiling data obtained from interviews, field notes, and documentation. The conclusion of this study shows that imports are the biggest influence on local salt prices, consequently if imports continue, local salt cannot reach the price desired by farmers in meeting the needs and desires of their families.
Pengaruh Lingkungan Kerja Dan Semangat Kerja Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Pos Indonesia (PERSERO) Pamekasan) Runik Puji Rahayu; Alfi Hasaniyah; Citra Larashati Surya
Assyarikah: Journal of Islamic Economic Business Vol 3, No 2 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i2.813

Abstract

PT. Pos Indonesia (Persero) Pamekasan which is located at Jl. Mesigit No.3, Rw. 04 is a state-owned enterprise that aims to participate in implementing and supporting Government policies & programs in the field of economy and national development in general and in particular in the field of postal and giro services for communities both within and outside the territory of Indonesia by applying the principles of limited liability companies. The approach used in this study is a survey approach. The survey method is a research method that studies data from samples taken from a population to generalize and use questionnaires as a data collection tool. The results showed, 1) simultaneously showed that the working environment variable (X1) and work spirit (X2) simultaneously had an effect on employee performance by 0.761 or 76.1% while the rest (100% -76.1%= 23.9% ) influenced by other factors examined in this study. 2) partially shows that the working environment variable (X1) partially influences employee performance by having tcount> ttable which is 8,779> 2,009. 3) partially shows that the work spirit variable (X2) partially influences employee performance by having tcount> ttable which is 3,330> 2,009. 4) The most dominant variable influencing employee performance is the work environment (X1). The value of t is greater by having tcount> ttable which is 8,779> 2,009.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Pada PT. Mas Agung Sejehatera Unit Kedungdung Sampang Moh. Herman Djaja; Runik Puji Rahayu
Assyarikah: Journal of Islamic Economic Business Vol 3, No 2 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i2.814

Abstract

This research is a quantitative descriptive study using a sample of 93 customers, taken from the study population. The research location is at PT. Mas Agung Sejehatera Kedungdung Sampang Unit. Sampling using random sampling technique. the test equipment used to test the research instrument is in the form of a validity test and a reliability test. The analysis technique uses multiple regression techniques. The results show that the coefficient of determination R Square is 0.870 or 87.0% which indicates that the increase in customer satisfaction is influenced by Responsiveness (X1), Assurance (X2) and Physical Evidence (X3), while the remainder is (100% - 87.0%) = 13.0%) influenced by other factors not examined in this study. The results of calculations using the F test obtained F count of 17.431 and when consulted with F tables of 2.47 showed F count > F table. So the author's hypothesis is that responsiveness (X1), assurance (X2) and physical evidence (X3) are suspected simultaneously to the dependent variable, namely customer satisfaction (Y) at PT. Mas Agung Sejahtera Kedungdung Unit. The calculation results obtained t count for the Responsiveness variable (X1) of 1.048 and if consulted with t table of 1.661 obtained t count <t table. Guarantee variable (X2) of 0.273 and if consulted with t table of 1.661 obtained t count <t table. Whereas for the Physical Evidence variable (X3) the t value is 7.775 and if consulted with a t table of 1.661 it is obtained t count > t table, it can be concluded that the Physical Evidence variable (X3) has a partial effect on Customer Satisfaction (Y) at PT. Mas Agung Sejahtera Kedungdung Unit can be proven. From the results of calculations using the t test, it turns out that of the three variables, the Physical Evidence variable (X3) has the greatest t value, which is equal to 7.775.