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All Journal JURNAL RELASI STIE MANDALA JEMBER International Journal of Social Science and Business Jurnal Ilmiah Ecobuss Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi INTEGRITAS : Jurnal Pengabdian Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) eCo-Fin JUMAD Journal Management, Accounting, & Digital Business Relasi : Jurnal Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service)

Rustianawati, Mutimmah

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Author-ID : 897186

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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EFFECT OF SUPERVISION AND TIME PRESSURE TO QUALITY OF AUDITOR WORK Rustianawati, Mutimmah; Kustono, Alwan Sri; Wardayati, Siti Maria
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

This study aims to determine the effect of Supervision and Time Pressure on the quality of the Auditors work. This research is a quantitative research. The sampling technique used is asaturated sample. The sample in this study is the auditor of Inspectorate of East Java Province.The data used is primary data with survey method by distributing questionnaires to respondents.Test data is done by testing the validity, testing and reliability test using classical assumption of classical normality, multicollinearity test and heteroskedasitas test. Hypothesis test using multiple regression analysis using SPSS 17.0 The results of this study significantly influence both partially and simultaneously to the quality of the work of auditors.Keywords: Quality of Auditors Work, Supervision, Time Pressure

Revenue And Marketing Channel Of Oyster Mushroom In Probolinggo District Lidyana, Novita; Perwitasari, Dyah Ayu; Rustianawati, Mutimmah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This research is a quantitative research. Primary data is the result of filling out questionnaires by all respondents, namely all mushroom farmers in Probolinggo. And secondary data in the form of all mushroom farmer data in Probolinggo with a total population of 60 mushroom farmers in Probolinggo. The selection of oyster mushroom farmer respondents was carried out using the census method. The samples in this study were all farmers who cultivated oyster mushrooms in Probolinggo Regency. The results of this study indicate that oyster mushroom farmers in Probolinggo use logs. By using this tool, it can increase the income of mushroom farmers. So that the oyster mushroom in Probolinggo is suitable to be used as a business / developed field. The marketing channel pattern of oyster mushrooms in Probolinggo uses two patterns. Namely the first pattern, mushroom farmers sell mushrooms to resellers, resellers will resell to retailers and retailers will sell again to end consumers. For the second pattern, mushroom farmers sell resellers, and resellers will sell directly to the final consumer. From the above analysis it can be concluded that the second channel is more profitable for farmers in terms of income.

Musharaka: Alternative Financing Solution in The Pandemic of Covid 19 Ayu Perwitasari, Dyah; Rustianawati, Mutimmah; Lidyana, Novita
Jurnal Ilmu Manajemen Advantage Vol. 4 No. 2 (2020): December
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This research is a qualitative research which aims to examine musharaka as an alternative financing solution during the Covid 19 pandemic and focus on the calculation of profit sharing and its suitability according to Fatwa DSN No. 08 / DSN-MUI / IV / 2000. Primary data in this study are the results of interviews and secondary data are in the form of profit sharing reports of BPRS Rinjani secondary data is in the form of BPRS Rinjani profit sharing reports. The profit calculation sharing of the financing on the musharaka contract at BPRS Bumi Rinjani Probolinggo is in accordance with the Fatwa of the National Syari'ah Council of the Indonesian Ulama Council, Number: 08 / DSN-MUI / IV / 2000. The calculation of profit sharing based on profits and no amount is determined in advance. With the uncertainty of the income of bank partners (customers) during the current pandemic, the concept of musharaka financing can be used as an alternative solution in financing for both banks and partners.

Factors Affecting Sharia Banking Literacy Hendra, Joni; Rustianawati, Mutimmah; Rahayu, Dwi
Jurnal Ilmu Manajemen Advantage Vol. 5 No. 1 (2021): June
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.43 KB)

Islamic financial literacy is expected to be able to increase knowledge and change people's behavior in making decisions to manage finances well in order to achieve their welfare. Therefore, the factors that influence the community's level of Sharia banking literacy are individual characteristics, promotions and government factors. This study aims to determine the effect of individual characteristics, promotions and government factors on Islamic banking literacy. This research uses a quantitative method with an associative approach. The population of this research is all members of fundraisers at BMT UGT Sidogiri Paiton Probolinggo as many as 437 customers, While the customers who were selected as respondents were based on customers who happened to to visit during January-March 2020, as many as 98 respondents. The results of the F test show that the independent variables (individual characteristics, promotions and government factors) simultaneously have a significant effect on Islamic banking literacy, While the t test results show that partially individual characteristics have an effect of 20.2% on Islamic banking literacy, promotion has an effect of 36.4% on Islamic banking literacy and government factors have an effect of 34.6% on Islamic banking literacy. So that the results of hypothesis testing both simultaneously and partially prove that individual characteristics, promotions and government policies have a significant effect on Islamic banking literacy.

Pengaruh Produksi Syari’ah dan Promosi Penjualan Terhadap Keputusan Nasabah Menabung Pada PT Bank Tabungan Negara (BTN) Tbk. Kantor Cabang Pembantu Syati’ah Probolinggo Mutimmah Rustianawati; Lukman Hakim
Ecobuss Vol 5 No 1 (2017): Ecobuss Maret 2017
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.124 KB)

Penelitian ini dilakukan di PT Bank Tabungan Negara (BTN) Tbk. Kantor Cabang Pembantu Syari’ah Probolinggo, dengan tujuan yang diharapkan dapat dicapai adalah 1) Untuk mengetahui pengaruh produk syari’ah dan promosi penjualan secara simultan terhadap keputusan nasabah menabung pada PT BTN Tbk. KCP Syari’ah Probolinggo. 2) Untuk mengetahui pengaruh produk syari’ah dan promosi penjualan secara parsial terhadap keputusan nasabah menabung pada PT BTN Tbk. KCP Syari’ah Probolinggo. 3) Untuk mengetahui variabel di antara produk syari’ah dan promosi penjualan yang berpengaruh dominan terhadap keputusan nasabah menabung pada PT BTN Tbk. KCP Syari’ah Probolinggo. Jenis penelitian yang digunakan adalah jenis penelitian korelasional, dengan variabel bebas yaitu produk syari’ah dan promosi penjualan, dan variabel terikat yaitu keputusan menabung, dengan jumlah sampel yang digunakan sebanyak 64 orang dengan kriteria nasabah yang menabung dan calon nasabah yang memerlukan informasi produk syari'ah. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Pengaruh produk syari’ah dan promosi penjualan secara simultan terhadap keputusan nasabah menabung pada PT BTN Tbk. KCP Syari’ah Probolinggo dibuktikan engan uji hipotesis secara simultan yaitu Fhitung = 15,067 lebih besar dari nilai Ftabel = 3,148 (Fhitung > Ftabel) dengan nilai probabilitas (Sig. F) = 0,00 <  (0,05). Pengaruh produk syari’ah dan promosi penjualan secara parsial terhadap keputusan nasabah menabung pada PT BTN Tbk. KCP Syari’ah Probolinggo dibuktikan uji hipotesis secara parsial yaitu nilai thitung X1 = 3,530 > ttabel = 2,298 dengan nilai probabilitas (Sig. t) = 0,001 < /2 (0,05/2=0,025) sedangkan nilai thitung X2 = 2,542 > ttabel = 2,298 dengan nilai probabilitas (Sig. t) = 0,014 < /2 (0,05/2=0,025). Variabal variabel produk syari’ah yang berpengaruh dominan terhadap keputusan nasabah menabung pada PT BTN Tbk. KCP Syari’ah Probolinggo yang ditunjukkan dengan nilai koefisien beta variabel X1 = 0,400 lebih besar dari nilai koefisien beta variabel X2 = 0,288. Kata kunci : Produk Syari’ah, Promosi Penjualan, Keputusan Menabung

PENGARUH ANALISIS FIXED SAMPLE SIZED SAMPLING, STOP OR GO SAMPLING, DAN DISCOVERY SAMPLING TERHADAP TINGKAT EFEKTIVITAS SISTEM PENGENDALIAN INTERN ATAS AKTIVITAS PEMBUATAN AKTA FIDUSIA DAN WAARMERKING PADA KANTOR NOTARIS DEWI MEUTIA KOTA PROBOLINGGO Mutimmah Rustianawati; Febri Yanti Dwita
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 10 No 2 (2018): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

This research aims to determine the level of effectiveness the company's internal control system if measured by using the analysis of Fixed Sample Sized Sampling, Stop Or Go Sampling, and Discovery Sampling. The subject of this research is Kantor Notaris of DewiMeutiaCiptaNingrum, S.H., M.H., M.Kn which used as research sample. This research data is obtained from direct observation of the transaction evidence that has been selected by using purposive sampling with certain criteria. The analysis technique used is quantitative descriptive technique. The steps of data analysis techniques used in this study is to calculate the effectiveness level of internal control system using Fixed Sample Sized Sampling, calculate the effectiveness of internal control system using Stop Or Go Sampling, and calculate the effectiveness level of internal control system using the Discovery Sampling testing procedure. The result of data processing shows that Internal Control System of DewiMeutiaProbolinggo Notary Office is considered effective.

EFFECT OF SUPERVISION AND TIME PRESSURE TO QUALITY OF AUDITOR WORK Mutimmah Rustianawati; Alwan Sri Kustono; Siti Maria Wardayati
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10592

This study aims to determine the effect of Supervision and Time Pressure on the quality of the Auditor's work. This research is a quantitative research. The sampling technique used is asaturated sample. The sample in this study is the auditor of Inspectorate of East Java Province.The data used is primary data with survey method by distributing questionnaires to respondents.Test data is done by testing the validity, testing and reliability test using classical assumption of classical normality, multicollinearity test and heteroskedasitas test. Hypothesis test using multiple regression analysis using SPSS 17.0 The results of this study significantly influence both partially and simultaneously to the quality of the work of auditors.Keywords: Quality of Auditor's Work, Supervision, Time Pressure

Pelatihan Pembuatan Minuman Jahe Instan PKK di Desa Tanjung Kecamatan Pajarakan Novita Lidyana; Dyah Ayu Perwitasari; Mutimmah Rustianawati; Dedi Joko Hermawan; Tedy Herlambang
Abdi Panca Marga Vol 2 No 2 (2021): Jurnal Abdi Panca Marga Edisi November 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

To maintain body stamina in the Covid-19 conditions that hit the whole world including Indonesia by consuming traditional drinks, such as ginger. Ginger is one of the abundant natural resources in Probolinggo Regency. With a low price and high antioxidant content, this ginger is often found in traditional markets, and some are deliberately cultivated in the yard of the house. In addition, ginger contains a lot of active compounds that are healthy for the body, in the midst of limited supply of vitamin C production and difficult to reach for the lower middle class. Ginger is very helpful in improving the immune system. For this reason, this community service activity which was carried out in Tanjung Village, Pajarakan District, Probolinggo Regency provided training to PKK mothers. This ginger is processed into a traditional drink, in the form of instant ginger in powder form. In this training, it is hoped that PKK women can make instant ginger and package it. So that PKK women in Tanjung Village, Pajarakan District, Probolinggo Regency have the knowledge, skills in making instant ginger drinks properly and correctly, and can package instant ginger drinks that are suitable for sale. Community service activities have been successfully carried out by PKK women in Tanjung Village, Pajarakan District, Probolinggo Regency. Keywords: PKK women, instant ginger, training

Fraud Triangle Risk Factors Affecting Fraud Financial Statements Joni Hendra; Mutimmah Rustianawati; Aminatul Faidah
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.580

This study aims to determine the influence of the fraud triangle risk factor on financial statement fraud. In the fraud triangle theory, there are three conditions that are always present in every fraud incident. The three conditions are pressure, opportunity and rationalization. Financial statement fraud in this study is proxied by earnings management. The research was quantitative, with seven independent variables consisting of four pressure elements (financial stability, external pressure, financial target, and personal financial need), two opportunity elements (nature of industry and effective monitoring), and one rationalization element (change in auditor). Meanwhile, financial statement fraud was used as the dependent variable. The companies listed in the Jakarta Islamic Index from 2018 to 2020 make up the study's population. Purposive sampling was used to select the sample, and a total of 21 companies were included in the research sample. Multiple linear regression analysis was used, as well as hypothesis testing with the t test, F test, and coefficient of determination. The results showed that the external pressure variable which was proxied by LEV had a significant negative effect on financial statement fraud, the change in auditor variable which was proxied by the dummy variable had a significant positive effect on financial statement fraud. Meanwhile, the financial stability variable proxied by ACHANGE, financial target proxied by ROA, personal financial need proxied by OSHIP, nature of industry proxied by RECEIVABLE and ineffective monitoring proxied by BDOUT have no effect on financial statement fraud. Keyword: Fraud, Triangle, Risk, Financial Statement

Revenue And Marketing Channel Of Oyster Mushroom In Probolinggo District Novita Lidyana; Dyah Ayu Perwitasari; Mutimmah Rustianawati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.576

Co-Authors Adi Sutrisno Agung Yatiningrum Alwan Sri Kustono Amani, Tatik Amani, Tatik Aminatul Faidah Aprilia Cahya Rosinta Ayu Perwitasari, Dyah â€˜Asyiiroh, Vindy Abdatul Baihaki Baihaki Cindy Claudia Dedi Joko Hermawan Dewi Anggun Oktaviani Dwi Rahayu Dwi Rahayu Dyah Ayu Perwitasari Dyah Ayu Perwitasari Dyah Ayu Perwitasari Febri Yanti Dwita Febrian, Sholehuddin Dwi Febriani, Alvina Fithrianto, M Novan Fitriana, Arum Haidiputri, Trivosa AN Hendra, Joni Hermawan, Dedi Joko Hermin Arista Joni Hendra Junaidi Junaidi Khusnik Hudzafidah Lidyana, Novita Lukman Hakim Miftahul Ulum Mohammad Iskak Elly Mufid Andrianata Muhammad Faisol Muhammad Ridwan Novita Lidyana Novita Lidyana Perwirasari, Dyah Ayu Perwitasari, Dyah Ayu Retno Sulistiyowati Rr Setyani Hidayati Safitry, Salwa Nadea Seger Priantono Shafira Aulia Dita Siti Maria Wardayati Suharsono, Judi Suyani, Ida Sugeng Tedy Herlambang, Tedy Trivosa Aprilia Novadiani Haidiputri

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