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All Journal Jurnal Mahasiswa Akuntansi Multidisciplinary Indonesian Center Journal
Toloh, Vidya Vanessa
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Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Other

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Analisis Kesesuaian Barang dalam Transaksi Akad Salam Di Marketplace Shopee (Studi Kasus pada Mahasiswa PMM Batch 3 Inbound Universitas Muhammadiyah Semarang) Mohune, Sesylia; Toloh, Vidya Vanessa; Pilomonu, Mentari Sawitri
Jurnal Mahasiswa Akuntansi Vol 2 No 3 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i3.116

Abstract

Penelitian ini bertujuan untuk menganalisis kesesuaian barang dalam transaksi akad salam di marketplace Shopee. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan pembagian kuisioner. Responden penelitian adalah mahasiswa PMM Batch 3 Inbound Universitas Muhammadiyah Semarang yang pernah melakukan transaksi akad salam di marketplace Shopee. Hasil penelitian menunjukkan bahwa kesesuaian barang dalam transaksi akad salam di marketplace Shopee secara umum sudah baik. Hal ini ditunjukkan dari persentase responden yang menyatakan bahwa barang yang diterima sesuai dengan deskripsi dan sesuai dengan spesifikasi yang di inginkan sebesar 89%. Namun, masih terdapat beberapa responden yang menyatakan bahwa barang yang diterima tidak sesuai dengan deskripsi dan Spesifikasi. Berdasarkan penelitian ini, dapat disimpulkan bahwa kesesuaian barang dalam transaksi akad salam di marketplace Shopee sudah baik.
THE INFLUENCE OF LOCUS OF CONTROL AND INDEPENDENCE ON THE PERFORMANCE OF INTERNAL AUDITORS AT THE REGIONAL INSPECTORATE OF BONE BOLANGO REGENCY Toloh, Vidya Vanessa; Noholo, Sahmin; Danial, Hendra Pratama
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2400

Abstract

This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
Co-Authors Danial, Hendra Pratama Mohune, Sesylia Pilomonu, Mentari Sawitri Sahmin Noholo