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The effect of auditor's competence, experience, professional ethics, and auditor's professional skepticism on the auditor's ability in detecting fraud: survey of spi members of state universities in Indonesia 审计师的能力、经验、职业道德和审计师的职业怀疑对审计师发现舞弊能力的影响:对印尼州立大学spi成员的调查
Pub Date : 2023-08-17 DOI: 10.29210/020232923
Salman Jumaili
The Internal Auditor in Higher Education is the Internal Supervision Unit which is a Lecturer with Additional Tasks appointed by the Higher Education Leader whose task is to assist the leader in supervising, evaluating, and reviewing non-academic activities. This study analyzes the influence of competence, experience of auditors, professional ethics, and professional skepticism of auditors on the ability of auditors to detect fraud (Survey of SPI Members of State Universities in Indonesia). This study used a questionnaire survey method with the number of respondents 47 people. The data is processed using smart PLS 3.0. The results of the study indicate that in the SPI PTN members, only Competence affects the Auditor's Ability to Detect Fraud, while the other variables are Auditor Experience, Professional Ethics, and Auditor Professional Skepticism have no effect.
高等教育内部审计员是内部监督单位,是由高等教育领导任命的具有额外任务的讲师,其任务是协助领导监督、评估和审查非学术活动。本研究分析了审计师的能力、经验、职业道德和专业怀疑对审计师发现欺诈能力的影响(印度尼西亚州立大学SPI成员调查)。本研究采用问卷调查法,调查对象47人。数据处理采用智能PLS 3.0。研究结果表明,在SPI PTN成员中,只有能力影响审计师发现舞弊的能力,而其他变量审计师经验、职业道德和审计师职业怀疑主义没有影响。
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引用次数: 0
Projection of shadow price of beef cattle in the Bali beef fattening industry 巴厘岛肉牛育肥业肉牛影子价格预测
Pub Date : 2023-08-13 DOI: 10.29210/020232008
Sintya J.K Umboh, Sasongko Wijoseno Rusdianto, Erwin Wantasen
Any changes in supply and demand result in the imperfect development of a market mechanism, so a disequilibrium price occurs. Price changes, sometimes, do not reflect the prevailing price, issued by an agricultural business. Therefore, this research aims to project the shadow price of beef cattle (output) in the Bali beef fattening industry, utilizing cost production theory. Technically, the comparison of the total of the shadow prices of beef cattle employed two methods, such as a total of revenue and total cost. The research was conducted in the Regency of Lombok Tengah from July to September 2020. Then, the site and group of farmers were determined by purposive sampling. The criteria of samples were farmers performing the Bali beef fattening industry with an intensive raising system, utilizing cross-section data collected via interview and questionnaire. In conclusion, it is found that the shadow price of beef cattle was higher than the market price. It caused non-responsive market price changes unless a great change occurred. The shadow price was established by a greater marginal cost than marginal revenue.
任何供给和需求的变化都会导致市场机制的不完全发展,从而导致价格的非均衡。价格变化有时并不反映农业企业发布的现行价格。因此,本研究旨在运用成本生产理论,对巴厘肉牛育肥产业的肉牛影子价格(产量)进行预测。从技术上讲,肉牛影子价格总额的比较采用了总收入和总成本两种方法。该研究于2020年7月至9月在登加龙目岛摄政进行。然后,通过有目的的抽样,确定农民的地点和群体。样本的标准是采用集约化饲养系统进行巴厘牛肉育肥业的农民,利用通过访谈和问卷调查收集的横截面数据。综上所述,发现肉牛影子价格高于市场价格。除非发生重大变化,否则它会导致市场价格的无反应性变化。影子价格的形成是由于边际成本大于边际收入。<
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引用次数: 0
BEHAVIOR ANALYSIS OF MSMES IN INDONESIA USING FINTECH LENDING (COMPARATIVE STUDY BETWEEN SHARIA FINTECH LENDING AND CONVENTIONAL FINTECH LENDING) 印尼中小微企业使用金融科技贷款的行为分析(伊斯兰金融科技贷款与传统金融科技贷款的比较研究)
Pub Date : 2023-08-13 DOI: 10.29210/020232273
Nurbaiti Nurbaiti, Asmuni Asmuni, Andri Soemitra, Imsar Imsar, Siti Aisyah
The presence of sharia financial technology (fintech) as a credible financial institution is expected to be able to help the problems that are often faced by Micro, Small and Medium Enterprises (MSMEs) in Indonesia. This study aims to determine whether there are differences in the behavior of MSME actors in the use of sharia fintech lending and conventional fintech lending. The research method used in this research is normative legal research by analyzing the laws and regulations as well as relevant studies through the issues in the study. This study uses a statutory and conceptual approach, both of which function to analyze the applicable legal rules so that differences can be found between conventional and sharia peer to peer lending fintechs and the extent to which sharia rules are applied in these fintechs. This study concludes that Islamic fintech plays a role as a driving factor in increasing the inclusiveness of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The presence of the sharia fintech industry can overcome the problems of Micro, Small and Medium Enterprises (MSMEs) in Indonesia, especially related to financing needs, ease of transaction processing, expansion of market access, and ease of preparation of financial reports.
<span lang="EN-AU">伊斯兰金融科技(fintech)作为一个可信的金融机构,有望帮助解决印尼中小微企业(MSMEs)经常面临的问题。本研究旨在确定MSME参与者在使用伊斯兰金融科技贷款和传统金融科技贷款方面的行为是否存在差异。本研究采用的研究方法是规范性法律研究,通过对法律法规进行分析,并通过研究中的问题进行相关研究。本研究采用了法定和概念方法,这两种方法都用于分析适用的法律规则,以便发现传统和伊斯兰教法的点对点借贷金融科技之间的差异,以及伊斯兰教法规则在这些金融科技中的应用程度。本研究的结论是,伊斯兰金融科技在提高印尼中小微企业(MSMEs)的包容性方面发挥了驱动因素的作用。伊斯兰金融科技行业的存在可以克服印尼中小微企业(MSMEs)的问题,特别是与融资需求、交易处理便便性、市场准入扩大和财务报告编制便性相关的问题</span> /span>
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引用次数: 1
Development Communications Through Forum in Participation and Motivation of Village Communities in Indonesia 印尼乡村社区参与与激励的论坛发展沟通
Pub Date : 2023-08-13 DOI: 10.29210/020232252
Dwinarko Dwinarko, Tabrani Sjafrizal, Aan Widodo, Pagi Muhamad
This study aims to determine the perceptions and motivations of the community in village development deliberations. This study uses the grassroots development theory, which starts from the bottom up. Participation in development starts from planning the needs desired by the lowest community. Every individual and community institution in the region has a role in development through the motivation of community members in deliberation. The research approach used is descriptive qualitative with narrative analysis based on the results of interviews with informants. The research results show that participating in development can provide motivation and obtain equality of opinion which refers to the information submitted by the leader to be more enthusiastic in carrying out development. Motivation through attendance at deliberations to listen, see about development priority programs and discuss development budgets. A deliberation is a form of organisational communication that starts from group communication to provide input on development priorities in a transparent, credible, and accountable manner. The motivation for community involvement emphasises the decision-making process in community institutions—participation as a form of community emancipation in the process of involvement in infrastructure and economic development planning. The research contribution, in theory, can provide knowledge about the equality of public perceptions that deliberation becomes an effective communication model in development communication. Recommendation: The following research is social construction regarding gender equality, village officials, and village institutions in the motivation of village development meetings.
<span lang="EN-US">本研究旨在确定社区在村庄发展审议中的看法和动机。本研究采用自下而上的基层发展理论。参与发展始于规划最基层社区所期望的需要。本区域的每一个个人和社区机构都可以通过推动社区成员参与审议而在发展中发挥作用。使用的研究方法是描述性定性与叙事分析的基础上,与举报人的访谈结果。研究结果表明,参与发展可以提供动力,获得意见平等,即领导者提交的信息使其更积极地开展发展。通过参加审议听取、了解发展重点项目和讨论发展预算的积极性。审议是一种组织沟通形式,从小组沟通开始,以透明、可信和负责任的方式就发展优先事项提供意见。社区参与的动机强调社区机构的决策过程——在参与基础设施和经济发展规划的过程中作为社区解放的一种形式参与。从理论上讲,该研究的贡献可以提供公众认知的平等性,即审议成为发展沟通中的一种有效的沟通模式。建议:以下研究是关于性别平等、村官和村机构在村庄发展会议动机中的社会建设。</span>
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引用次数: 0
Empirical Study of Javanese Leadership Style in Surakarta, Indonesia 爪哇人领导风格在印尼泗水的实证研究
Pub Date : 2023-08-13 DOI: 10.29210/020232262
Joko Suyono
This research aimed at testing empirically the Hastabrata Leadership as the leadership that was based on the local wisdom of the Javanese values. The research was conducted utilizing the survey method in which the main tool for collecting the data was the questionnaire. The research design was cross-sectional, that is, the research was carried out in the certain point of time in Sukoharjo and Sragen Disctricts. As many as 138 Village chiefs were chosen as the research samples using Cluster Sampling technique. Data analysis was conducted using the Partial Least Square. The result showed that the dominant dimensions of the Hastabrata Leadership in Sukoharjo district happened to be different from those in Sragen district. The dominant dimensions in Sukoharjo district were the earth, the sun, the moon and the stars. While the dominant dimensions in Sragen district were the wind, the ocean, the fire, and the clouds. The different dominant dimensions between those two districts could not be separated from the historical factors of the division of the kingdom into Surakarta and Yogyakarta.
<span lang="EN-US">本研究旨在实证检验Hastabrata领导作为基于爪哇价值观的当地智慧的领导。本研究采用问卷调查法进行,问卷调查是收集数据的主要工具。研究设计是横断面的,即在Sukoharjo和Sragen地区的特定时间点进行研究。采用整群抽样的方法,选取了138名村长作为研究样本。数据分析采用偏最小二乘法。结果表明,苏科哈霍区和斯拉根区Hastabrata Leadership的优势维度恰好不同。苏科哈霍地区的主要维度是地球、太阳、月亮和星星。而斯拉根地区的主要维度是风、海洋、火和云。这两个地区之间不同的主导层面不能与王国划分为泗水和日惹的历史因素分开。
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引用次数: 0
Analysis of Efficiency between Self Chek in and Conventional Chek in with Quese Method (Case Study at Terminal 3 Soekarno-Hatta Airport) 基于Quese方法的自助值机与常规值机效率分析(以苏加诺-哈达机场3号航站楼为例)
Pub Date : 2023-08-13 DOI: 10.29210/020232402
Tukhas Shilul Imaroh, Abdul Hafaz Ngah, Sugiyono Sugiyono
Queues occur as a consequence of the limited-service facilities. Queuing systems can occur in various places and times, one of which is checking in aircraft at Soekarno-Hatta International Airport Cengkareng. Comparative analysis of the time efficiency of the queuing system needs to be done to help make decisions on the implementation of the check in system to improve service performance in order to achieve customer satisfaction. This study aims to analyze the comparison of queue time efficiency between self-check in and conventional check using the queuing method. The population in this study are prospective passengers who will check-in at Terminal 3 Soekarno - Hatta Airport, the sample used is passengers who come and queue at the ticket check-in counter of Soekarno - Hatta Airport Tangerang to take boarding passes from February 2022. Sampling method using purposive sampling. The data collection method used primary data and secondary data. The data analysis method uses the Queuing System Performance analysis with the Multiple Line Queuing Model (M/M/S). The results of the research are expected to help solve problems, assist decision making and determine policies related to long queues at check-in activities at airports.
<span lang="EN-US">由于服务设施有限,出现了排队。排队系统可以发生在不同的地点和时间,其中之一是在苏加诺-哈达国际机场(suekarno - hatta International Airport)办理登机手续。我们需要对排队系统的时间效率进行比较分析,以协助制定实施签到系统的决策,以改善服务表现,令顾客满意。本研究旨在分析自助值机与传统值机的排队时间效率之比较。本研究的人口是将在苏加诺-哈达机场3号航站楼办理登机手续的潜在乘客,使用的样本是2022年2月起在苏加诺-哈达机场Tangerang检票柜台排队领取登机牌的乘客。抽样方法采用目的性抽样。数据收集方法采用一手数据和二次数据。数据分析方法采用多线排队模型(M/M/S)的排队系统性能分析。该研究的结果有望帮助解决问题,协助决策和确定与机场办理登机手续时排长队有关的政策。
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引用次数: 0
Analisis Pengembangan Ekowisata Bahari Dengan Pendekatan Soft System Method Di Desa Gisik Cemandi Kecamatan Sedati Kabupaten Sidoarjo 用软系统方法分析锡多阿若县 Sedati 区 Gisik Cemandi 村的海洋生态旅游发展情况
Pub Date : 2023-08-13 DOI: 10.29210/020232611
Edi Suhardono, Agus Wahyudi, Moh Musleh
Tujuan penelitian ini untuk mengkaji dan menjelaskan tentang pengembangan Ekowisata Bahari di Desa Gisik Cemandi Kecamatan Sedati Kabupaten Sidoarjo. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan Soft System Method. Hasil penelitian ini menunjukkan bahwa pengembangan ekowisata bahari di Desa Gisik Cemandi menunjukkan ciri-ciri tidak sistemik, antara lain; pertama, masing-masing pihak bekerja berdasarkan sudut pandang para pihak sesuai dengan kepentingan masing-masing. Kedua, penyelesaian masalah pengembangan ekowisata bahari cenderungs ektoral dan parsial tidak terstruktur dan tidak merubah cara berfikir. Ketiga, menganggap masalah pengembangan ekowisata bukanlah sesuatu yang prioritas. Keempat, Visi pengembangan ekowisata bahari belum sampai pada tahap implementasi namun baru pada tahap wacana yang didasari pemikiran pengembangan wisata untuk meningkatkan ekonomi desa. Adapun saran penelitian ini adalah (1) Perlu adanya kesamaan cara bertindak dan cara berfikir tentang pengembangan ekowisata bahari sebagai upaya untuk meningkatkan kesejahteraan masyarakat, melalui kerjasama dan kolaborasi antar stakeholders; (2) pada analisa CATWOE antara C (customers), A (actors) dan O (owners) adalah satu kesatuan yang tidak terpisahkan dalam transformasi pengembangan ekowisata.
< a name=“_Hlk117171617”> < /a > < span lang=“EN-US”> < /span lang=“EN-US”>“< /span lang”>吉斯克大街西多拉霍区。本研究采用一种定性研究方法,采用软系统方法< em > < /em >。这项研究的结果表明,< /span > < span lang=“EN-US”> Gisik Cemandi村的bahari生态旅游发展显示了非系统的特征,包括:< em >第一< /em >,双方都在其利益范围内工作。< em >第二,< /em >解决生态旅游发展问题,不结构化,不改变思维方式。< em >第三,< /em >认为生态旅游发展问题不是优先事项。< em >第四,< /em > bahari生态旅游发展愿景尚未达到实施阶段,但尚未达到改善农村经济的基于旅游发展理念的论述阶段。关于这项研究的建议,(1)关于海洋生态旅游发展的共同行动和思维方式,需要共同努力,通过利益相关者之间的合作与合作改善社会繁荣;(2)在分析C < em >(客户)< /em >、A < em >(演员)< /em >之间的CATWOE和O < em > (owners) < /em >是生态旅游转型中不可分割的一个实体
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引用次数: 0
Ownership Institutional and Firm Value: The Mediating Role of Profitability in Indonesian Firms 所有权、制度与企业价值:印尼企业盈利能力的中介作用
Pub Date : 2023-08-13 DOI: 10.29210/020232242
Radhi Abdul Halim Rachmat, Yana Hendayana
This study aims for research related to management that continues to grow. This research provides a clear picture related to the influence of corporate institutional ownership through profitability. The research was conducted on all companies listed on the Indonesia Edek Exchange from 2015 to 2018. The sample used in this study was comprised of 322 companies selected using the purposive sampling method. Data processing uses mediation analysis with the SPSS 24 application with additional PROCESS features by Hayes. The results of the study show that, first, institutional ownership has an effect on firm value. Second, profitability mediates the effect of institutional ownership on firm value
<span lang="EN-US">本研究旨在研究与持续增长的管理相关的研究。本研究为公司机构所有权通过盈利能力的影响提供了一个清晰的图景。该研究是对2015年至2018年在印度尼西亚Edek交易所上市的所有公司进行的。本研究使用的样本由322家公司组成,采用有目的的抽样方法。数据处理使用带有Hayes附加PROCESS功能的SPSS 24应用程序进行中介分析。研究结果表明,首先,机构所有权对企业价值有影响。第二,盈利能力中介机构所有权对公司价值的影响。
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引用次数: 0
Dampak pengetahuan produk dan citra merek terhadap minat beli yang dimediasi oleh kepercayaan konsumen 产品知识和品牌形象对消费者信心正确性的购买感的影响
Pub Date : 2023-08-13 DOI: 10.29210/020232737
Kartika Imasari Tjiptodjojo
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引用次数: 0
Pengaruh Sistem dan Karakteristik Tenaga Penjualan Terhadap Efektivitas Penjualan di PT. Prima Global Sukses 销售系统和其特点对PT. prime全球销售有效性的影响
Pub Date : 2023-08-13 DOI: 10.29210/020232287
Adhani Fiqriansyah Afianto, Tatik Suryani
alah satu sistem distribusi adalah manajemen sumber daya manusia, yang memaksa karyawan untuk melakukan tugasnya dengan cara yang tidak melebihi batas yang ditetapkan oleh manajemen. Tujuan dari penelitian ini adalah untuk menguji hubungan dan pengaruh antar variabel seperti B. Pengaruh pengendalian terhadap pengendalian. Variabel sistem desain toko, pengalaman penjualan, kualitas hubungan, hasil penjualan dan keterampilan penjualan langsung, titik penjualan dan tes penjualan langsung. pengaruh variabel kinerja tenaga penjualan terhadap hasil penjualan. Penelitian ini menggunakan variabel kinerja penjualan sebagai variabel kontrol untuk pengaruh tidak langsung. Sampel penelitian ini adalah penjual PT. Prima Global Sukses berbasis di Makassar dan mempekerjakan total 50 orang. Teknik pengambilan sampel untuk menghasilkan sampel yang representatif adalah purposive sampling. Teknik analisis yang digunakan adalah SEM (Structural Equation Modeling) dengan alat analisis WarpPLS 7.0. Bagian utama dari penelitian ini adalah informasi dasar yang diperoleh dari survei. Hasil penelitian ini menunjukkan bahwa sistem manajemen sumber daya manusia, desain industri, kualitas relatif sumber daya manusia dan kompetensi berpengaruh positif dan signifikan terhadap kinerja tenaga kerja. Kompetensi penjualan dan kinerja tenaga penjual berpengaruh positif dan signifikan terhadap hasil penjualan. Kinerja wiraniaga dapat menyampaikan dampak desain wilayah penjualan, keterampilan penjualan, dan kualitas hubungan pada kinerja.
< span lang=“EN-US”>,分发系统之一是人力资源管理,它迫使员工以一种不超过管理规定的限度的方式来执行任务。本研究的目的是测试诸如B.控制影响等变量之间的关系和影响。店铺设计系统变量、销售经验、关系质量、销售和销售技能的结果、销售点和销售测试。销售业绩变量对销售结果的影响。本研究采用销售业绩变量作为控制变量来间接影响。该研究的样本是基于Makassar的PT.全局素养,总共雇佣了50人。提取具有代表性样本的方法是采样。使用的分析技术是SEM (Structural Equation Modeling)和WarpPLS 7.0分析工具。这项研究的主要部分是调查提供的基本信息。这项研究的结果表明,人力资源管理系统、工业设计、人力资源相对质量和能力对劳动力绩效有积极而重要的影响。卖方销售能力和销售能力对销售结果产生积极而重要的影响。销售业绩可以传达销售区域设计、销售技能和关系质量对绩效的影响
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引用次数: 0
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JPPI Jurnal Penelitian Pendidikan Indonesia
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