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Indah Mutiara
Universitas Adiwangsa Jambi
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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Mutiara, Indah; Wulandari, Wulandari; Susanti, Amelia
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.638 KB) | DOI: 10.35141/jraj.v1i2.60

Abstract

Masalah yang diteliti dalam penelitian ini adalah pengaruh kompetensi auditor danindependensi auditor terhadap kualitas audit dengan etika auditor sebagai variabel moderasipada 9 Kantor Akuntan Publik yang ada di Kota Bandung. Tujuan dari penelitian ini adalahuntuk mengetahui seberapa besar kompetensi auditor dan independensi auditor terhadapkualitas auditor dengan dimoderasi oleh etika auditor pada Kantor Akuntan Publik di KotaBandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptifasosiatif dengan pendekatan survey, sedangkan teknik pengumpulan data dilakukan dengancara menyebarkan kuesioner kepada responden yang bekerja di 9 Kantor Akuntan Publik diKota Bandung. Teknik pengambilan sampel menggunakan Proportionate Stratified RandomSampling. Uji validitas danreliabilitas angket menggunakan korelasi Pearson Product Moment dan Alpha Cronbach’s. Untuk menguji ada tidaknya pengaruh kompetensi auditor terhadap kualitas audit, digunakan korelasi pearson product moment sebesar= 0,684 Untuk menguji hipotesis tersebutdigunakan uji t dimana thitung sebesar= 4,958, sedangkan nilai ttabel pada tingkat signifikansi 5% adalah 2,048,sehingga pada tingkat kekeliruan 5% diputuskan untuk menolak Ho dan menerima Ha yangberarti kompetensi auditor secara parsial berpengaruh signifikan terhadap kualitas audit pada9 Kantor Akuntan Publik di Kota Bandung. Berdasarkan hasil perhitungan, nilai koefisien determinasi diketahui bahwakompetensi auditor secara parsial hanya memberikan pengaruh sebesar 46,7% terhadapkualitas audit pada 9 Kantor Akuntan Publik yang ada di Kota Bandung, sedangkan sisanyayaitu 53,3% merupakan pengaruh faktor-faktor lain yang tidak diteliti.
ANALISIS KOMPARATIF KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA INDUSTRI BARANG KONSUMSI Mutiara, Indah
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 1 (2017): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.441 KB)

Abstract

The purpose of this research is to know the condition of financial performance of consumer goods industry companies listed in Indonesia Stock Exchange based on profitability ratios (NPM, ROA, ROE) and market ratio (EPS, BV) before and after acquisition and to know comparison of financial performance consumer goods companies listed on the Indonesia Stock Exchange (IDX) based on profitability ratios (NPM, ROA, ROE) and market (EPS, BV) before and after the acquisition The results of this study indicate: (1) Based on the financial performance of consumer goods industry companies listed under Indonesian securities using NPM variables, ROA and ROE both before and after the acquisition can be concluded there is no significant difference. (2) By using Wilcoxon Signed Ranks Test method on financial performance of consumer goods industry companies listed in Indonesian stock securities either from observation period comparing between 3 years before with 1 year to 3 years after acquisition, showed no significant difference between before and after acquisitions with a significance level greater than 0.05.
Analisis Strategi Pemasaran Untuk Meningkatkan Daya Saing UMKM Kota Jambi Efandri Agustian; Indah Mutiara; A Rozi
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.192

Abstract

The development of information and technology causes fierce business competition, causing micro, small and medium enterprises (MSMEs) to be able to survive and compete for market share by implementing strategies, concepts and good management designs. Management is the key factor for success in the era of technology and information nowadays in order to create opportunities for its products. The purpose of this study is to determine the strengths, weaknesses, opportunities and threats, to compile IFAS (Internal Factor Analysis Summer) and EFAS (External Factor Analysis Summer) and to find out a good marketing strategy after analyzing with SWOT (Strength, Weakness, Opportunity, Threat). The phenomenon that exists, MSME entrepreneurs facing fierce competition is marked by the proliferation of products from outside the region. This study uses the SWOT analysis method to identify the company's internal and external factors. The data were collected through observation, interviews, and distribution of questionnaires to MSME entrepreneurs. The results of these studies as follow: (1) the results of the IFAS analysis are 4.00 that the position is very profitable for the company, in which the strongest factor in the internal company is guaranteed product quality. (2) The results of the EFAS analysis obtained a score of 2.66, in which this position is medium from the external factors of the company, in other words, there are still many companies that supposed to extend optimize opportunities to minimize existing threats. (3) The IE matrix results show the current average position of MSMEs in Quadrant 1, this is very profitable situation in which the company has excellent opportunities and strengths. The strategy that should be applied in this condition is to support policies development through activities: documentation, interviews and observations. The data analysis technique used content analysis (research documentation) and descriptive analysis.
Pengaruh Financial Literacy dan Financial Behavior terhadap Keputusan Investasi pada Ibu-Ibu PKK Kota Jambi Indah Mutiara; Efandri Agustian
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.193

Abstract

This study aims to determine the level of influence of Financial Literacy and Financial Behavior toward investment decisions. The data used in this study are primary data, the sample used in this study were PKK members in Jambi City. The sampling technique was carried out by using purposive sampling method. The results obtained by using multiple linear regression test Y = 2,337 + 0.159 X1 + 0.518 X2, and the test of this study using the f-test, R2-test and t-test. The results of this study indicate that partially the Financial Literacy and Financial Behavior affect investment decisions. 
PENGARUH PENGALAMAN AUDITOR DAN SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Penelitian pada Auditor yang bekerja di KAP wilayah Bandung) Indah Mutiara
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v3i2.67

Abstract

Penelitian yang berjudul Pengaruh Pengalaman Auditor dan Skeptisme Profesional Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan di Kantor Akuntan Publik wilayah Bandung, dilakukan untuk menganalisis 1) pengaruh pengalaman auditor terhadap skeptisme profesional, 2) pengaruh pengalaman auditor terhadap kemampuan auditor dalam mendeteksi kecurangan, 3) pengaruh pengalaman auditor melalui skeptisme profesional terhadap kemampuan auditor dalam mendeteksi kecurangan, dan 4) pengaruh skeptisme profesional terhadap kemampuan auditor dalam mendeteksi kecurangan. Dengan menggunakan metode deskriptif kuantitatif, penelitian ini menjadikan auditor sebagai responden dengan menggunakan alat kuesioner. Selain dari itu, bahwa untuk mendapatkan data yang diperlukan dilakukan pula pengamatan atas latar penelitian seperti berbagai kegiatan dalam kaitannya dengan proses pelaksanaan audit dan penelitian atas berbagai dokumen dan data sekunder tentang keberadaan para auditor dalam mendeteksi kecurangan. Kesimpulan atas penelitian ini bahwa 1) terdapat pengaruh sedang dan signifikan antara pengalaman auditor dengan skeptisme profesional, 2) terdapat pengaruh sedang dan signifikan pengalaman auditor terhadap kemampuan auditor dalam mendeteksi kecurangan, 3) terdapat pengaruh sedang dan signifikan pengalaman auditor melalui skeptisme profesionalterhadap kemampuan auditor dalam mendeteksi kecurangan sebesar 40,2% dan, 4) terdapat pengaruh kuat dan signifikan skeptisme profesional terhadap kemampuan auditor dalam mendeteksi kecurangan. Pengalaman auditor berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan sebesar 27,9%, sedangkan Skeptisme professional berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan sebesar 62,1%.
PENTINGNYA LITERASI KEUANGAN (FINANCIAL LITERACY) BAGI PENGELOLAAN KEUANGAN RUMAH TANGGA DITENGAH PANDEMI COVID-19 Indah Mutiara; Efandri Agustian
Journal of Sustainable Business Hub Vol. 3 No. 1 (2022): Journal of Sustainable Business Hub
Publisher : Perkumpulan Dosen Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pentingya Literasi Keuangan bagi pengelolaan keuangan Rumah Tangga ditengah Pandemi Covid-19. Rendahnya pengetahuan mengenai keuangan menjadi masalah serius bagi masyarakat Indonesia, khususnya kaum perempuan. Pandemi Covid-19 yang melanda dunia menyebabkan mayoritas kondisi keuangan masyarakat indonesia menjadi terganggu. Peran Ibu dalam mengurusi keuangan rumah tangga sangat besar. Ibu seringkali dipusingkan dengan permasalahan anggaran biaya rumah tangga. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Data dalam penelitian ini diperoleh melalui penyebaran angket dan wawancara terhadap ibu rumah tangga di Kecamatan Mayang Mangurai Kota Jambi. Hasil penelitian menunjukkan bahwa sangat penting adanya peningkatan literasi keuangan rumah tangga, apalagi ditengah Pandemi Covid-19 yang melanda dunia. Literasi Keuangan Ibu Rumah Tangga yang merupakan dasar utama bagi Pengelolaan Keuangan Keluarga harus benar-benar dikuasai oleh ibu rumah tangga agar tidak salah dalam mengelola keuangan rumah tangga.
PILIHAN STRATEGI PEMASARAN UNTUK MENINGKATKAN DAYA SAING UMKM KOTA JAMBI Efandri Agustian; Indah Mutiara; Adria Wuri Lastari
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.839 KB)

Abstract

The development of information and technology causes fierce business competition, causing micro, small and medium enterprises (MSMEs) to be able to survive and compete for market share by implementing strategies, concepts and good management designs. Management is the key factor for success in the era of technology and information nowadays in order to create opportunities for its products. The purpose of this activity is to determine the strengths, weaknesses, opportunities and threats, to compile IFAS (Internal Factor Analysis Summer) and EFAS (External Factor Analysis Summer) and to find out a good marketing strategy after analyzing with SWOT (Strength, Weakness, Opportunity, Threat). The phenomenon that exists, MSME entrepreneurs facing fierce competition is marked by the proliferation of products from outside the region. This study uses the SWOT analysis method to identify the company's internal and external factors.
Pengaruh Lingkungan Kerja Dan Motivasi Terhadap Produktivitas Kerja Pegawai Pada Dinas Pemberdayaan Masyarakat Dan Desa Kota Sungai Penuh Indah Mutiara; Eza Oktafiyanda
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 5 No. 2 (2022): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jmj.v5i2.595

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Lingkungan Kerja dan Motivasi terhadap Produktivitas Kerja Pegawai Pada Dinas Pemberdayaan Masyarakat dan Desa Kota Sungai Penuh. Alat analisis yang digunakan adalah regresi linier berganda, Koefisien Determinasi serta pengujian statistic dengan uji t dan uji F. Teknik dalam pengambilan sampel dalam penelitian ini dilakukan dengan teknik full sampling, sebanyak 26 responden. Teknik pengumpulan data menggunakan kuesioner (angket) dan kepustakaan. Hasil penelitian menunjukkan Lingkungan Kerja berpengaruh terhadap Produktivitas Kerja Pegawai, ini dibuktikan dengan t hitung > t tabel (3,427 > 2,06866) atau sig < α (0,002 < 0,05). Motivasi berpengaruh terhadap Produktivitas Kerja Pegawai, ini dibuktikan dengan t hitung > t tabel (4,002 > 2,06866) atau sig < α (0,001 < 0,05). Secara simultan terdapat pengaruh yang signifikan antara Lingkungan Kerja dan Motivasi terhadap Produktivitas Kerja Pegawai yaitu dapat dibuktikan dengan F hitung > F tabel (12,642 > 3,42) atau sig < α (0,000 < 0,05). Pengaruh Lingkungan Kerja dan Motivasi terhadap Produktivitas Kerja Pegawai Pada Dinas Pemberdayaan Masyarakat dan Desa Kota Sungai Penuh adalah sebesar 52,4% sedangkan sisanya yaitu 47,6% dijelaskan oleh faktor-faktor penyebab lain yang tidak diteliti dalam penelitian ini.
PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAN EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA (BPK RI) PERWAKILAN PROVINSI JAMBI PADA MASA PANDEMI COVID-19) indah; Efandri Agustian; wulandari
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v5i2.842

Abstract

A In making decisions, the auditor must use more than one rational consideration, which is based on the implementation of applicable ethics that he understands and makes a fair decision. In addition, education and experience can also improve competence in decision making. This study is used to analyze the effect of implementing professional ethics and emotional intelligence on auditors in making decisions for auditors. This study took a sample of auditors who worked at the Office of the Supreme Audit Agency (BPK) representing Jambi province during the Covid-19 period. The type of data used is primary data with data collection methods, namely indirect interviews by submitting questionnaires. The analytical tool used is multiple regression. as an analysis technique using SPSS version 24 software. The results of this study indicate that: (1) Professional Ethics has a significant effect on Decision Making for Auditors (2) Emotional Intelligence has a Significant effect on Decision Making for Auditors (3) Professional Ethics and Emotional Intelligence have a significant effect on simultaneous and significant towards Decision Making for Auditors.
Peningkatan Literasi Keuangan Untuk Peningkatan Kinerja Dan Keberlangsungan UMKM Kota Jambi Adria Wuri Lastari; Indah Mutiara; Efandri Agustian; Sri Mulyani
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1420

Abstract

Micro, Small and Medium Enterprises (UMKM) experience various kinds of problems. One of the problems faced by UMKM is related to capital and business sustainability due to changing environmental conditions which have an impact on decreasing income levels. This research aims to examine the influence of financial literacy on business performance and sustainability of UMKM in Jambi. The research was conducted using a quantitative approach by giving questionnaires to respondents. The sampling technique uses purposive sampling by considering UMKM respondents in Jambi who have been established for more than one year and are still actively running their businesses. The analytical method in this research The sampling technique used was accidental sampling of 55 respondents from food and beverage UMKM owners in Jambi. The data analysis technique uses simple linear regression analysis. Based on the results of the t test (partial), it states that Financial Literacy has an influence on MSME Performance, where the t-count > t-table value, namely 3.307 > 1.674, which means that Financial Literacy has a significant influence on UMKM Performance. Meanwhile, for the test of the Financial Literacy variable on the Sustainability of MSMEs, it also has an influence, where the Financial Literacy variable has a t-count > t-table value, namely 3.906 > 1.674, which means that Financial Literacy has a significant influence on the Sustainability of UMKM.
Co-Authors A Rozi Aditya Pradana Adria Wuri Lastari Efandri Agustian Eza Oktafiyanda Gema Pratama Pamungkas Havis Taufik S Kanisha Noviana Devani Lestari, Adria Wuri Mulia Inda Purwati Prabowo, Hendy Rona Indara Satria Bahar Hidayat Sri Mulyani Susanti, Amelia WULANDARI Wulandari Wulandari