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All Journal Jurnal ASET (Akuntansi Riset) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Kumawula: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan Jurnal Abdimas Sang Buana ADPEBI International Journal of Business and Social Science Asean International Journal of Business Multifinance Business, Management & Accounting Journal Proceeding International Annual Conference Economics, Management, Business, and Accounting
Setiawan, Audita
Universitas Sangga Buana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Concerning Climate Change: Assessing the Potential of Islamic Business Entities to Promote Environmental Sustainability Lucky Nugroho; Shinta Melzatia; Nurhasanah; Erik Nugraha; Audita Setiawan; Ibrahim Musa Gani
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The current climate change has threatened human life, which has a negative impact on human health and the preservation of the natural environment. Therefore, this research aims to determine whether the existence of Islamic business entities can maintain environmental sustainability. The method used in this conceptual paper is a descriptive qualitative method that aims to answer the formulation of the problem: whether the concept of Islamic business entities can support environmental sustainability. The results of this conceptual paper are: (i) Islamic business entities have a strong commitment to environmental sustainability; (ii) The pillars of Islamic business entities include financial aspects, social aspects, environmental sustainability aspects, and spiritual aspects; (iii) The primary purpose of the existence of Islamic business entities is to provide safety in the world and happiness in the hereafter; and (iv) Islamic business entities aim to provide sustainable benefits to society and the environment. The implication of this conceptual paper is to provide scientific knowledge in environmental sustainability and Islamic economics.
THE INFLUENCE OF SPIRITUALITY IN THE WORKPLACE, TRUST, AND TRANSFORMATIONAL LEADERSHIP ON AUDITOR PERFORMANCE Audita Setiawan; Nandan Limakrisna; Lucy Warsindah
Multifinance Vol. 3 No. 3 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i3.521

Abstract

This study examines the effects of workplace spirituality, trust, and transformational leadership on employee performance, with organizational commitment serving as a mediating variable. The research was conducted among auditors working in Public Accounting Firms in West Java, Indonesia. Using a quantitative approach, data were collected from 202 auditors through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that workplace spirituality, trust, and transformational leadership have significant positive effects on organizational commitment. Trust and transformational leadership directly influence employee performance, while workplace spirituality does not show a direct effect on performance. However, organizational commitment partially mediates the relationship between all three antecedent variables and employee performance. These findings highlight the importance of strengthening psychological and behavioral factors within audit organizations to enhance commitment and performance. The study contributes to the literature by integrating spiritual, relational, and leadership factors into a single structural model within the auditor profession context.
AUDIT MANAJEMEN SUMBER DAYA MANUSIA DAN KINERJA KARYAWAN: BUKTI EMPIRIS DARI PT POS INDONESIA (PERSERO) KANTOR CABANG UTAMA BANDUNG Fitriani; Audita Setiawan; Medianto Suryo; Fahmi Damarjati
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 2 (2026): April
Publisher : Universitas Sangga Buana

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Abstract

This study aims to analyze the effect of Human Resource Management Audit on employee performance at PT Pos Indonesia (Persero) Bandung Main Branch Office. A quantitative approach with a survey method was employed involving 35 employees selected using a saturated sampling technique. Primary data were collected through questionnaires and analyzed using simple linear regression analysis. The results indicate that Human Resource Management Audit has a positive and significant effect on employee performance. These findings suggest that effective implementation of HR management audits enhances employee performance through the evaluation and improvement of human resource management functions. This study provides empirical evidence that Human Resource Management Audit serves as a strategic mechanism for improving the effectiveness of human resource management in a state-owned logistics service company.
THE EFFECT OF THE USE OF QRIS DIGITAL PAYMENTS ON THE PURCHASE DECISION OF BUSINESS ADMINISTRATION STUDENTS OF SANGGA BUANA UNIVERSITY YPKP BANDUNG Barick Ahmad Setiawan; Yuyu Yunengsih; Karmilah Karmilah; Audita Setiawan; Hersusetiyati Hersusetiyati
Multifinance Vol. 3 No. 2 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i2.448

Abstract

This study was conducted to determine the effect of the use of QRIS digital payments on purchasing decisions at Business Administration Students of Sangga Buana University YPKP Bandung. The purpose of this study was to determine how much influence it has. This study uses a quantitative method with a descriptive associative research type, sampling was carried out using a non-probability sampling method with a simple random sampling type. The number of relevant respondents according to the criteria was 97 people. The data analysis techniques used were descriptive analysis and simple linear regression analysis. The results of the simple regression analysis obtained a constant number value of 22.642 while the regression coefficient value was 0.330, so it can be interpreted that the constant value of the QRIS digital payment variable is 0 (constant), and the purchasing decision variable is 22.642. The regression coefficient value says that the QRIS digital payment variable has a positive influence on the purchasing decision variable. The magnitude of the influence of QRIS digital payments on purchasing decisions is 19.7%, it can be interpreted that as much as 19.7% of the purchasing decisions of Sangga Buana University YPKP Bandung students are influenced by QRIS digital payments.
Co-Authors Ae Suaesih Ahmad Zulfahmi Ubaidillah Anees Janee Ali Anggi Putri Kusuma Wardini Anita Syafariah Aprianti, Ine Aryanti Ratnawati Aseanty, Deasy Bambang Rustandi Bambang Susanto Bambang Susanto Barick Ahmad Setiawan Deden Rizal R Didin Saepudin Dinda Maulidani Edi Ardiansyah Eko Retno Indriyarti Erik Nugraha Erna Garnia Eva Rachmawati Eva Rachmawati Fahmi Damarjati Ferry Ferdian Taufik Fitria Lilyana Fitriani Gal, Timea Gunarto, Gunarto Henda Hendawati Hendajany, Nenny Heri Purwanto Hersusetiyati Hersusetiyati Ibrahim Musa Gani Indriyati, Citra Justine Tanuwijaya Karmilah Karmilah Kesumo, Nurhastuty Khalingga, Muhammad Ariq Kusmadi, Kusmadi Liana, Allen Louisiani Mansoni Lucky Nugroho Lucy Warsindah Medianto Suryo Minanari Nandan Limakrisna Nirdukita Ratnawati Noviantini, Tri Anita Nugraha, Erik Nurhasanah Nutriani, Tanti Panjalusman, Paskalis A Puspa, Tiara Rafli Ammar Ratnawati, Aryanti Riyadi, Yongki Rusmin Nuryadin Safira Safira Shinta Melzatia Soeharjoto, Soeharjoto Sukardi, Hadi Ahmad Suryo, Medianto Tiktik Sartika Timea Gal Veronika, Agnes Wiwin Sukiati Wuri Handayani Yananto Mihadi Putra Yuli Nawangsasi Yuyu Yunengsih