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INDONESIA
PROFIT
Published by Universitas Islam Darul Ulum
ISSN : 2085076X     EISSN : -     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Arjuna Subject : -
Articles 38 Documents
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STUDI LITERATUR: KOMPETENSI AUDITOR DAN KEAHLIAN SISTEM INFORMASI AUDITOR TERHADAP PEMBUKTIAN FRAUD rahmawati, Debby Yusriliana; Ratnawati, Tri
Pro-fit Vol 15 No 1 (2024): Januari
Publisher : Fakultas Ekonomi

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Abstract

ABSTRACT One part of these efforts is to increase supervision and guidance of the apparatus to stop corrupt behavior in the work environment, and to fully support efforts to prosecute corruption carried out by the Indonesian National Police, the Attorney General's Office of the Republic of Indonesia, and the Corruption Eradication Commission (KPK) by accelerating the dissemination of information about corruption cases and accelerating examination permits for corruption cases. Apart from having to understand auditing and accounting, investigative auditors must also understand the law in relation to cases of irregularities or fraud that can harm State finances (Karyono, 2013: 132). Investigative auditors must have the ability to prove the existence of fraud that may occur and has been detected by various parties before conducting an investigative audit. One of these responsibilities is that investigative audits must be carried out by officers who have the necessary expertise. Auditors must have the ability to prove possible fraud that has been pointed out by various parties beforehand. Auditors have technical expertise, which consists of procedural knowledge and other clerical skills in accounting and auditing. Keywords : Auditor Competency, Auditor Independence, Auditor Information System, Audit Investigation.
PENGARUH FAMILY OWNERSHIP, KUALITAS AUDIT, DEWAN KOMISARIS, KOMITE AUDIT DAN RANGKAP JABATAN TERRHADAP MANAJEMEN LABA PERUSAHAAN DI INDONESIA zulkarnaen, have; Hwihanus, Hwihanus; Riyadi, Slamet
Pro-fit Vol 15 No 1 (2024): Januari
Publisher : Fakultas Ekonomi

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Abstract

Abstract Indonesia is estimated to have approximately 90% family companies. Family companies are seen from the existence of Family Ownership. Agency theory regulates companies, with capital owners and managers bound by contracts. However, when multiple families have ownership of a company, it is difficult to differentiate family interests from company interests. In addition, minority shareholders and controlling shareholders can be involved in conflicts of interest, one of which is earnings management in financial statements. Internal and external efforts can reduce earnings management efforts. This study tries to determine whether earnings management is influenced by family ownership, audit quality, board of commissioners, audit committee, and multiple positions. This research involved 70 companies running from 2021 to 2022, with 140 BEI data obtained through a purposive sampling method. Panel data regression models are used for estimation. There is a development model used to test the hypothesis used in this research, and the results are as follows. The first model shows that family ownership does not have a significant effect but has a positive impact on the earnings management of manufacturing companies listed on the IDX in 2021-2022. This model also shows that the proportion of independent boards has a negative impact on the earnings management of manufacturing companies listed on the IDX in 2021-2022. Keywords: Family Company, Company Efforts, Profit Management
STUDI LITERATUR: KOMPETENSI AUDITOR DAN KEAHLIAN SISTEM INFORMASI AUDITOR TERHADAP PEMBUKTIAN FRAUD Masfa’ani, Rikhza; Ratnawati, Tri
Pro-fit Vol 15 No 1 (2024): Januari
Publisher : Fakultas Ekonomi

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Abstract

ABSTRACT The aim of this research is to clarify the impact of competence and independence on the quality of trial results through a literature review. This research population uses all research papers and studies related to the researcher's focus, namely competence and independence in the quality of research test results. The method used is a literature review using qualitative methods, carried out using digital skills from various sources. Several studies show that auditor competence has a significant positive influence on the quality of investigative audit results, and independence has a significant positive influence on the quality of investigative audit results. Several studies have found that there is no significant positive effect on independence. The impact on the quality of investigative audit results. Further research is needed to determine whether characteristics other than those described in this article can influence the quality of survey audit results. Keywords : Auditor Competency, Auditor Independence, Quality of Audit Results, Audit Investigation
PENGARUH KUALITAS PRODUK, HARGA, BRAND EQUITY, DAN PERSONAL SELLING TERHADAP MINAT BELI BUSANA MUSLIM DI TOKO NIBRAS HOUSE SUMBEREJO BOJONEGORO Sentosa, Bayu; Saputri, Rena Windy
Pro-fit Vol 15 No 1 (2024): Januari
Publisher : Fakultas Ekonomi

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Abstract

ABSTRACT This study aims to determine the effect of product quality, price, brand equity, and personal selling on the intention to buy Muslim clothing at the Nibras Rumah Sumberrejo store, Bojonegoro, partially or simultaneously. The population of this study are consumers who have purchased Nibras House products. This research uses an observation period of 2020- 2022, with a purposive sampling method that obtained 100 respondents. The data analysis method used in this research is multiple linear regression test. The variables used are Product Quality, Price, Brand Equity, Personal Selling and Purchase intention. Purchase intention as independent variable, while product quality, price, brand equity, and personal selling as dependent variable. The results of this study resulted in the finding that partially product quality, price, brand equity, and personal selling have a significant effect on purchase intention. Simultaneously product quality, price, brand equity, and personal selling have a significant effect on purchase intention Keywords: Produc quality. Price, Brand equity, Personal Selling, and Purchase Intention at Nibras House Store.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN KUALITAS SISTEM INFORMASI TERHADAP EFEKTIFITAS PENGELOLAAN KEUANGAN DESA Adam, Rahmi R.; Blongkod, Harun; Aqmal, Ikhlas Ul
Pro-fit Vol 15 No 2 (2024): Juli
Publisher : Fakultas Ekonomi

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Abstract

This study aims to determine and analyze the competence of human resources and the quality of information systems affect the effectiveness of village financial management. The population of this study were villages in Pohuwato Regency. The sample of this study amounted to 115 respondents. Tests were carried out with descriptive analysis methods using Structural Equation Modeling (SEM) with the help of the Amos 24 program and Statistical Product and Service Solution (SPSS 16). This research proves that human resource competence has a positive and significant effect on the effectiveness of village financial management. Information systems have a positive and significant effect on the effectiveness of village financial management.
STUDI LITERATUR : PENGARUH ASPEK KARASTERISTIK CEO TERHADAP KEBERHASILAN KINERJA KEUANGAN PERUSAHAAN START UP Zulkarnaen, Have
Pro-fit Vol 15 No 2 (2024): Juli
Publisher : Fakultas Ekonomi

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Abstract

This literature study explains how the influence of CEO characteristics on the success of start-up company financial performance is an attempt to understand the complex dynamics in a sustainable and rapidly changing business environment, how do CEO characteristics affect business direction, strategy, vision, and mission that are manifested in a company's performance. In this study, we explore various theories and relevant empirical findings to identify factors that influence the financial performance of start-up companies led by CEOs. The theoretical review includes the Big Five Personality Traits Theory, Leadership Style Theory, and Experience and Education Theory, each of which provides valuable insights into the relationship between individual CEO characteristics and company performance. Our analysis highlights the importance of CEO personality characteristics, leadership style adopted, and experience and education in shaping the success of start-up companies. We find that there is no single formula for becoming a successful CEO in the start-up context; instead, the success of company performance is influenced by a combination of these factors.
STUDI LITERATUR: KOMPETENSI AUDITOR DAN KEAHLIAN SISTEM INFORMASI AUDITOR TERHADAP PEMBUKTIAN FRAUD Rosyida, Isnaini Anniswati
Pro-fit Vol 15 No 2 (2024): Juli
Publisher : Fakultas Ekonomi

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Abstract

This literature review discusses the application of financial financing and SWOT analysis in the digital creative industry in the Industrial Revolution 4.0 era. SWOT analysis and financial financing have become important tools for companies to understand the internal strengths, weaknesses, opportunities, and threats that affect their business. In the ever-growing digital creative industry, SWOT analysis plays a crucial role in helping companies identify weak points that need to be fixed and new opportunities that can be exploited. This literature review concludes that the effective application of SWOT analysis allows companies to develop relevant financial potential and position themselves to compete better in a competitive market. However, companies need to understand that SWOT analysis is a dynamic tool that requires continuous updating and adjustment according to changes in the business environment. Therefore, the advice for companies is to continuously monitor industry trends, develop a deep understanding of consumer needs and preferences, and invest in the development of relevant technical and creative expertise. Thus, companies can utilize SWOT analysis and financial financing effectively as an integral part of their strategy to maintain competitive advantage in the Industrial Revolution 4.0 era.
SYSTEMATIC LITERATURE REVIEW: FOSTERING ORGANIZATIONAL TRANSFORMATION IN HIGHER EDUCATION TOWARDS SUSTAINABLE DEVELOPMENT Shoimah, Siti; Ayu, Intan
Pro-fit Vol 15 No 2 (2024): Juli
Publisher : Fakultas Ekonomi

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Abstract

This systematic literature review explores the role of organizational transformation within higher education institutions as a pivotal component in advancing sustainable development. As higher education institutions are uniquely positioned to drive societal and environmental progress, their transformation towards sustainability is crucial. This review synthesizes recent research on how these institutions can integrate sustainability principles into their operations, curricula, and governance structures. By analyzing 16 empirical studies from 2020 to 2024, this review identifies key trends, challenges, and best practices associated with organizational transformation in higher education. Findings reveal that successful transformation involves a comprehensive approach encompassing curriculum development, research initiatives, facilities management, community outreach, and governance practices. The review highlights the need for a systemic shift that integrates sustainability into all facets of university operations to achieve long-term impact. It provides insights into how higher education institutions can effectively contribute to the Sustainable Development Goals (SDGs) by adopting transformative practices and fostering a culture of sustainability. The study concludes with recommendations for future research and practical implications for higher education leaders aiming to enhance their sustainability efforts.

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