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All Journal Jurnal Akuntansi Muhammadiyah Aktiva : Jurnal Akuntansi dan Investasi JURNAL MAKRO MANAJEMEN Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi The Ellite of Unira Assyarikah : Journal of Islamic Economic Business AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomi Review Gajah Putih (GPJER) Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) AMMA : Jurnal Pengabdian Masyarakat Assyarikah: Journal Of Islamic Economic Business
Rahayu, Runik Puji
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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.
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.
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 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.
Analisis Perpajakan terhadap Insentif PPH Final atas Kepatuhan Wajib Pajak UMKM di Pamekasan Fitrianti, Rani Nur; Rahayu, Runik Puji; Rohmaniyah, Rohmaniyah; Alfian, Nurul
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1274

Abstract

The aim of this research is to find out how understanding of taxation and final PPh incentives affects taxpayer compliance. The research method uses a quantitative descriptive approach. The population in this research is corporate MSME taxpayers who take advantage of the final income tax incentives. The sampling technique used is non-probability sampling, namely purposive sampling. The type of data used in this research is quantitative data with a descriptive approach, namely in the form of primary data and secondary data. Based on the previous results and discussion, it can be concluded that: Results Based on the first hypothesis test (H1) in this study, the tax understanding variable shows a significant value smaller than 0.05, namely 0.000 and the second hypothesis test (H2) in this study, the tax incentive variable final income shows a significant value smaller than 0.05, namely 0.000.
Pengaruh Budaya Organisasi dan Motivasi Kerja Terhadap Kinerja Karyawan PT. Arudam Sejahtera di Pamekasan Rahayu, Runik Puji; Djaja, Moh Herman
Assyarikah: Journal of Islamic Economic Business Vol 5, No 1 (2024): 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.v4i2.1650

Abstract

This study was conducted to observe the impact of the influence of organizational culture and work motivation on employee performance which is an important issue in a number of organizations. This research is an explanatory study, where researchers make observations in collecting research data and recording data as it is, analyzing and explaining the data. The research took place at PT. Arudam Sejahtera Pamekasan by taking the population on employees as a whole. This is based on the total number of employees which only reaches 105 people. So that the sampling in this study was carried out randomly and the size of the sample taken amounted to 82 respondents. The purpose of this study is to determine the significant influence of organizational culture and motivation on employee performance at PT. Arudam Sejahtera Pamekasan partially. And to know organizational culture and motivation have a significant influence on employee performance. Overall, this study can be concluded that independent variables have a significant influence on employee performance simultaneously and partially.
Transformasi Digital dalam Pemasaran: Strategi Efektif untuk Meningkatkan Penjualan Produk Olahan Teri Nasi di Desa Padelegan Rahayu, Runik Puji; Fitrianti, Rani Nur; Syahadatina, Rika; Djaja, Mohamad Herman
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): 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.v5i2.1895

Abstract

This study aims to analyze the effect of digital marketing strategies on increasing sales of local anchovy rice food products for micro, small, and medium enterprises (MSMEs) in Padelegan Village. Digital marketing strategies are becoming an increasingly popular approach among MSMEs to expand their market reach and increase sales volume. Especially in the context of villages, the use of digital technology provides significant potential to connect MSMEs with potential consumers, both domestically and abroad. This study uses a quantitative survey approach that allows for empirical data on digital marketing practices and their impact on MSME sales performance. Questionnaires were distributed to a number of respondents, namely MSMEs who produce and market local products in the form of processed anchovies in Padelegan Village. The data collected through this questionnaire were analyzed using regression analysis to identify significant relationships between digital marketing strategy variables as independent variables and increased sales as dependent variables. This study also considers dimensions of digital marketing strategies such as the use of social media, paid advertising, and search engine optimization (SEO) which have been shown to have a significant role in attracting new customers and retaining existing customers. The results of this study are expected to provide a deeper understanding of the effectiveness of digital marketing in supporting the growth of local product sales, especially for MSMEs operating in rural areas. These findings are not only relevant for business actors in Padelegan Village but are also useful as a reference for MSME actors in other areas with similar conditions who want to optimize their digital marketing strategies to increase competitiveness in an increasingly competitive market (Doe, 2023). In addition, the results of this study are expected to be a basis for policy makers in developing training and empowerment programs for MSMEs in the field of digital marketing, thereby supporting local economic resilience in the future. By combining empirical perspectives on digital marketing and its impact on sales, this study provides a significant academic contribution to the digital marketing literature in the MSME sector.
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP PENGEMBANGAN KELOMPOK TANI (MEKAR) DI DESA PALESANGGAR KECAMATAN PEGANTENAN Fitrianti, Rani Nur; Rahayu, Runik Puji; Habibi, Nur Syakherul
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 2 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i2.4567

Abstract

The existence of farmer groups still cannot be a solution to create change in Palesanggar Village. The purpose of this study was to see the effect of training and motivation on the development of farmer groups in Palesanggar Village, Pegantenan District. This study uses an associative research method with multiple linear regression as a means of analysis. The sampling technique was carried out by means of total sampling or saturated samples, a total sample of 74 farmers. The results showed that training and motivation had a significant effect on the development of farmer groups in Palesanggar Village, Pegantenan District. Training is the variable that has the most significant influence on the development of farmer groups. Therefore, members of farmer groups should be motivated to take part in activities held by agricultural extension workers in farmer groups because it can increase farming knowledge, attitudes and skills.
PENGARUH PELATIHAN KERJA TERHADAP KINERJA KARYAWAN HOTEL CAMPLONG DI KABUPATEN SAMPANG Rahayu, Runik Puji; Ramadhani, Rizqi Arief
Makro Jurnal Manajemen Dan Kewirausahaan Vol 2, No 2 (2017): Makro: jurnal Manajemen & Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.266 KB) | DOI: 10.53712/jmm.v2i2.284

Abstract

Pada setiap organisasi termasuk Hotel Camplong yang beralamatkan di jalan Raya Camplong 157A Sampang, pelatihan kerja terhadap karyawan sangatlah penting. Sebab, dengan pelatihan kerja yang efektif dan efisien secara otomatis akan meningkatkan kinerja karyawan. Namun penerapan dari pelatihan tersebut dirasa kurang dalam melaksanakan pelayanan.Dalam penelitian ini menggunakan data dari responden yang diperoleh dari pengolahan hasil angket dengan menggunakan aplikasi SPSS. Sehingga diperoleh distribusi frekuensi dan hasil regresi antara variabel bebas dan variabel terikat. Sehingga dapat disusun persamaan linear sederhana Y= 17,75+ 0,633X, maksud dari persamaan ini yaitu bila nilai atau kondisi variabel bebas (pelatihan kerja) tidak berubah maka, nilai kinerja karyawan adalah sebesar 17,75 tetapi bila pelatihan kerja pada Hotel Camplong tersebut meningkat dalam satu satuan, maka kinerja karyawan akan meningkat sebesar 0,633 searah dengan perubahan pelatihan.Untuk membuktikan kebenaran dari hipotesis yang dikemukakan, harus dilakukan dengan uji t. Dengan menggunakan taraf nyata 0,05 atau dengan tingkat kepercayaan 95%, maka diperoleh nilai t hitung sebesar 3,809 sedangkan t tabel dengan tingkat kepercayaan 95% diperoleh nilai 1,685 dengan t hitung lebih besar dari t tabel maka Ha diterima dan Ho ditolak
Pentagon Fraud Factors: Impact and Implications on Cash Theft by Employees of Bank BPRS Bhakti Sumekar Sumenep Alamsyah, Mohammad Ilham Catur; Alfian, Nurul; Rahayu, Runik Puji
Makro Jurnal Manajemen Dan Kewirausahaan Vol 10, No 1 (2025): Makro: Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v10i1.2794

Abstract

In the world of economics, fraud is a problem that is still inherent and growing in the global community to this day. Fraud can be found not only in small organizations but also in large companies are not immune to fraud within them. Pentagon fraud is the result of the development of previously discovered fraud theories. Starting from the fraud triangle theory with the elements of pressure, rationalization, and opportunity which then continued to develop into the fraud pentagon. The purpose of this study is to determine whether pressure, opportunity, rationalization, ability and arrogance influence cash theft. This type of research is quantitative research. The data source used is primary data. The data collection technique used a questionnaire. The population in this study were employees of Bank BPRS Bhakti Sumekar Sumenep. Sampling in this study used a purposive sampling technique. Data analysis techniques used are Validity Test, Reliability Test, Descriptive Statistics, Classical Assumption Test, Multiple Linear Analysis, Coefficient of Determination Test, T-Test, F-Test. Data management used the SPSS program. The results of this study indicate that partially pressure has an effect on cash theft, opportunity has an effect on cash theft, rationalization has no effect on cash theft, ability has an effect on cash theft, arrogance has an effect on cash theft.
Co-Authors Alamsyah, Moh. Ilham Catur Alamsyah, Mohammad Ilham Catur Alfi - Hasaniyah Alfian, Nurul Alfian, Nurul Andriani Kusuma Citra Larashati Surya Djaja, Moh Herman Djaja, Mohamad Herman Fitrianti, Rani Nur Habibi, Nur Syakherul Junaidi Efendi Leily Nur Indah Fitriana Moh. Herman Djaja Muslimatul Aina Muslimatul Aina Nur Syakherul Habibi Nurul - Alfian Nurul Alfian Nurul Alfian Nurul Alfian -- Rachman Hakim Ramadhani, Rizqi Arief Rani Nur Fitrianti Ria Rachmawati Rika Syahadatina rohmaniyah rohmaniyah Rohmaniyah Rohmaniyah Rohmaniyah, Rohmaniyah Subhan, Subhan Syahadatina, Rika Ustman Wahyu Maulana, Wahyu