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All Journal JEMMA | Journal of Economic, Management and Accounting Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal Economic Review (IJER) Jurnal Ekonomi, Manajemen, Akuntansi At-Thariqah Jurnal Ekonomi
La Ode Obi
Institut Agama Islam Negeri Sorong
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2020-2024 Sunatar, Bambang; Laviuna, Amanda; Hasrun, Andi; Ahriani, Andi; Obi, La Ode
JEMMA (Journal of Economic, Management and Accounting) Vol. 8 No. 2 (2025): (on proses)
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v8i2.3320

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh kualitas audit dan komite audit terhadap kualitas laporan keuangan dengan good corporate governance (GCG) sebagai variabel moderasi. Penelitian dilakukan pada perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Pendekatan yang digunakan adalah kuantitatif dengan teknik analisis Partial Least Square (PLS). Sampel diambil dengan metode purposive sampling sebanyak 7 perusahaan selama 5 tahun pengamatan, sehingga diperoleh 35 data perusahaan-tahun. Hasil penelitian menunjukkan bahwa komite audit berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan kualitas audit tidak berpengaruh signifikan. Variabel GCG terbukti mampu memperkuat hubungan antara komite audit dan kualitas laporan keuangan, namun tidak memoderasi hubungan antara kualitas audit dan kualitas laporan keuangan.AbstractThis study aims to analyze the effect of audit quality and audit committee on the quality of financial statements, with Good Corporate Governance (GCG) as a moderating variable. The research was conducted on finance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed, using Partial Least Square (PLS) analysis. The sample was selected using purposive sampling, consisting of 7 companies over 5 years of observation, resulting in 35 firm-year data points. The results show that the audit committee has a significant influence on financial statement quality, while audit quality does not. GCG is proven to strengthen the relationship between the audit committee and financial statement quality, but it does not moderate the relationship between audit quality and financial statement quality.
Peranan Literasi Keuangan Dalam Meningkatkan Financial Skill Pada Mahasiswa Ekonomi Syariah Angkatan 2022 Iain Sorong Lita Desiana.F; La Ode Obi; Nur Aisyah Indarningsih
At-Thariqah: Jurnal Ekonomi Vol. 5 No. 1 (2025): At-Thariqah Jurnal Ekonomi
Publisher : Prodi Ekonomi Syariah IAIN Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47945/at-thariqah.v5i1.2331

Abstract

This study aims to explore the role of financial literacy among students to enhance the financial skills of Sharia economics students of the 2022 batch. This research uses qualitative research methods with a descriptive approach. Data collection methods include observation, interviews, and documentation. The respondents in this study are Sharia economics students from the 2022 batch. Data were obtained through interviews with eight informants. The data analysis was conducted by data reduction, data presentation, and drawing conclusions, and the data validity test used by the researcher is data triangulation. Where this study conducted data analysis with data reduction, data presentation, and drawing conclusions, the data validity test used by the researcher was data triangulation. The results of this study indicate that financial literacy plays a role in improving students' financial skills, divided into several stages. These stages are the stages of determining sources of funds, using funds, and planning for the future. Another finding in this study is by providing opportunities in the form of education that can improve students' financial skills with seminars or workshops on an ongoing basis, and providing more relevant and practical learning subjects. Therefore, an integrated financial literacy education strategy is needed between academic institutes and students so that financial literacy can be improved sustainably
Pengaruh Kompetensi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Kantor Kementerian Agama Kota Sorong Muhammad Rayhan; La Ode Obi
At-Thariqah: Jurnal Ekonomi Vol. 5 No. 2 (2025): At-Thariqah: Jurnal Ekonomi
Publisher : Prodi Ekonomi Syariah IAIN Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47945/at-thariqah.v5i2.2344

Abstract

This study aims to analyze the influence of competency and work environment on employee performance at the Ministry of Religious Affairs Office in Sorong City. This study employed a quantitative approach with an associative approach. The population comprised all 75 employees at the Ministry of Religious Affairs Office in Sorong City. The sampling technique used purposive sampling, with 65 respondents. Data collection was conducted through observation, questionnaires, and documentation. Data analysis was performed using SPSS version 27, using validity and reliability tests, multiple linear regression, t-tests, F-tests, and determination (R²) tests. The results indicate that competency variables partially have a positive and significant effect on employee performance, and that work environment variables also have a positive and significant effect on employee performance. Simultaneously, these two variables significantly contribute to improving employee performance at the Ministry of Religious Affairs Office in Sorong City. These findings emphasize the importance of improving competency and creating a conducive work environment in encouraging optimal employee performance.
The Impact of Workplace Well-Being and Ethical Leadership on Employee Performance La Ode Obi; Lisa Gresti Sella Damanik; Mutiasari; Aulia nurlaili kusuma wardani; Dipa Teruna Awaludin
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.815

Abstract

This study aims to analyze the relationship between workplace well-being and ethical leadership in influencing employee performance at PT Sinar Glorindo Dinamika Semarang. The population of this study consisted of 123 employees at PT Sinar Glorindo Dinamika. The sampling method used was a census. This study employed a quantitative approach, with multiple linear regression analysis as the analytical technique. The results indicate that workplace well-being and ethical leadership, both partially and simultaneously, have a positive and significant influence on employee performance. These findings suggest that employee well-being serves as an important mechanism through which relational and ethical organizational resources are translated into improved performance outcomes. The implications of this study provide important managerial insights, suggesting that organizations should prioritize developing collaboration and strengthening ethical leadership practices to create a supportive work environment. Enhancing workplace well-being can serve as a strategic approach to improving employee performance. Furthermore, this study contributes to the literature by integrating ethics and well-being into a comprehensive performance model.
PENGARUH LITERASI KEUANGAN DAN TEMAN SEBAYA TERHADAP PERILAKU MENABUNG DENGAN MINAT MENABUNG SEBAGAI VARIABEL INTERVENING Muhammad Syaiful Anam; Bambang Sunatar; Syahrul Syahrul; Andi Hasrun; La Ode Obi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7118

Abstract

This study aims to analyze the effect of financial literacy and peer influence on saving behavior with saving intention as an intervening variable among KIP Kuliah scholarship recipients at the IAIN Sorong. This research employed a quantitative descriptive approach. The population consisted of 625 active KIP Kuliah scholarship students from the 2023-2025 academic years, with a sample of 86 respondents selected using the Sloving formula and purposive sampling technique. Data were collected through questionnaires using a five-point Likert scale and analyzed using SmartPLS4. The result indicare that financial literacy has a positive and significant effect on saving intention and saving behavior. Peer influence has a positive and significant effect on saving intention but does not have a direct significant effect on saving behavior. Futhermore, saving intention has a positive and significant effect on saving behavior. Mediation analysis reveals that saving intention partially mediates the relationship between financial literacy and saving behavior, while fully mediating the relationship between peer influence and saving behavior. These findings suggest that saving intention plays a crucial role in shaping students saving behavior, while financial literacy and peer influence function as antecedent factors that enhance saving intention).
Analisis Pengaruh Kualitas Pada Makanan dan Harga Terhadap Kepuasan Pelanggan di Warung Makan Sidoarjo Kota Sorong Wasiba Wasiba; Hasbiah Hasbiah; Suharmoko Suharmoko; La ode Obi; Andi Hasrun
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16192

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas makanan dan harga terhadap kepuasan pelanggan pada Warung Makan Sidoarjo Km. 10 di Kota Sorong. Dalam industri kuliner yang semakin kompetitif, kepuasan pelanggan menjadi faktor penting dalam mempertahankan keberlangsungan usaha. Kepuasan pelanggan umumnya dipengaruhi oleh berbagai faktor, di antaranya kualitas produk yang ditawarkan serta kesesuaian harga yang dirasakan oleh pelanggan. Oleh karena itu, penelitian ini dilakukan untuk mengetahui sejauh mana kualitas makanan dan harga berperan dalam membentuk kepuasan pelanggan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 75 responden yang merupakan pelanggan Warung Makan Sidoarjo Km. 10. Teknik pengambilan sampel menggunakan accidental sampling. Data yang diperoleh kemudian dianalisis menggunakan analisis regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa kualitas makanan dan harga secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Kualitas makanan merupakan variabel yang paling dominan dalam memengaruhi kepuasan pelanggan, sedangkan harga berperan dalam membentuk persepsi nilai pelanggan terhadap produk yang diterima. Temuan ini menunjukkan bahwa peningkatan kualitas makanan serta penetapan harga yang sesuai dengan harapan pelanggan merupakan faktor penting dalam meningkatkan kepuasan pelanggan dan memperkuat daya saing usaha kuliner
Co-Authors Andi Ahriani Andi Hasrun Andi Hasrun Andi Hasrun Aulia Nurlaili Kusuma Wardani Bambang Sunatar Dipa Teruna Awaloedin Hasbiah Hasbiah Laviuna, Amanda Lisa Gresti Sella Damanik Lita Desiana.F Muhammad Rayhan Muhammad Syaiful Anam Mutiasari Nur Aisyah Indarningsih Suharmoko, Suharmoko Syahrul Syahrul Wasiba Wasiba