Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of Innovative and Creativity Ascendia: Journal of Economic and Business Advancement
Masyhuri Masyhuri
Institut Agama Islam Negeri (IAIN) Bone
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Optimalisasi Audit Internal dalam Menjamin Keamanan Aset Persediaan Melalui Penguatan Pengendalian Internal dan Deteksi Fraud Febriyanti Febriyanti; Nailah Cantika A.P.M; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/wesx3a34

Abstract

This study discusses the optimization of internal audits in ensuring inventory asset security through strengthening internal controls and fraud detection, given that the risks of loss, misuse, and inaccurate recording can cause significant losses to the company. The research method uses a descriptive qualitative approach with literature studies and secondary document analysis from journals, books, official reports, and relevant previous research articles to obtain a conceptual and empirical overview. The results and discussion show that structured and systematic internal audits, which include risk-based planning, control testing, routine and surprise stock counts, segregation of duties, use of information technology, and follow-up on recommendations, play a significant role in preventing inventory fraud, improving recording accuracy, and strengthening internal control systems. In conclusion, the integration of internal audit and internal control provides double protection against the risk of inventory asset misuse, strengthens governance, accountability, and risk management reliability, making it a crucial strategy in maintaining the security of company assets.  
Pengaruh Kualitas Pelayanan Usaha Kuliner Terhadap Kepuasan Konsumen Dengan Etika Bisnis Islam Sebagai Variabel Moderating Nurfadillah Asri; Abd. Hafid; Masyhuri Masyhuri
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1491

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan konsumen pada usaha kuliner Warung Asri serta menguji peran etika bisnis Islam sebagai variabel moderating (1). Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif dan teknik analisis Moderated Regression Analysis (MRA) (2). Pengumpulan data dilakukan melalui kuesioner terhadap 70 responden (3). Hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen (4). Selain itu, etika bisnis Islam memperkuat hubungan tersebut secara signifikan (5). Penelitian ini menyarankan pengusaha kuliner agar menerapkan nilai-nilai Islam dalam pelayanan demi menciptakan kepuasan dan loyalitas konsumen (6).
Co-Authors Abd. Hafid Febriyanti Febriyanti Nailah Cantika A.P.M Nurfadillah Asri