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The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable 以审计师能力为调节变量的道德推理对内部审计质量的影响
Pub Date : 2024-01-15 DOI: 10.47467/reslaj.v6i3.6158
Kusiyah Kusiyah, Paul Usmany, Made Susilawati, Mustofa As’ady, Yulian Sahri
Internal audit quality is the initial stage that greatly influences whether a company's audit quality is good or bad, as well as being the initial door to creating a company that is healthy, clean, accountable, transparent, and upholds every existing company and state regulations. There are a number of factors that can influence whether the quality of internal audit is good or bad, including the auditor's moral reasoning to find odd flaws, increase the detail of the audit, and so on. Therefore, this research aims to analyze the influence of Moral Reasoning on Internal Audit Quality with Auditor Competence as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is primary data distributed to 300 BUMN internal auditors spread throughout Indonesia. This data uses a questionnaire method in its distribution containing the choices of agree, strongly agree, strongly disagree, disagree, and normal/average regarding auditor reasoning, auditor competence, and internal audit standards. Hasil penelitian menunjukkan jika  the Moral Reasoning variable can have a positive relationship and a significant influence on Internal Audit Quality because the P-Values value is positive and is below the significance level of 0.05, namely 0.019. This is because good moral reasoning from an auditor can make the auditor prioritize the interests of the public/company/state rather than personal interests or only some parties.  This proves that the author's first hypothesis and first belief can be accepted. Apart from that, the Auditor Competency variable can moderate the relationship between the Moral Reasoning variable and Internal Audit Quality because the P-Values value is in a positive direction and is far below the significance level of 0.05, namely 0.000, even smaller than the direct assessment of 0.019. This is because good Moral Reasoning makes auditors prioritize the public interest, if accompanied by good Auditor Competency, it will make the influence of Moral Reasoning on Internal Audit Quality more significant. In this way, the second hypothesis and the researcher's second belief can also be accepted.
内部审计质量是很大程度上影响公司审计质量好坏的初始阶段,也是创建一个健康、廉洁、负责、透明、维护现有公司和国家各项法规的公司的初始大门。影响内部审计质量好坏的因素有很多,包括审计人员的道德理性发现奇葩缺陷、增加审计细节等。因此,本研究旨在以审计师能力为调节变量,分析道德推理对内部审计质量的影响。本研究为定量研究,采用解释性方法。本研究使用的数据是向分布在印度尼西亚各地的 300 名 BUMN 内部审计师发放的原始数据。该数据采用问卷调查法,包含同意、非常同意、非常不同意、不同意和正常/一般等选项,涉及审计师推理能力、审计师胜任能力和内部审计标准。由于道德推理变量的 P 值为正且低于显著性水平 0.05,即 0.019,因此道德推理变量对内部审计质量具有正向关系和显著影响。这是因为审计师良好的道德推理能力可以使审计师优先考虑公众/公司/国家的利益,而不是个人利益或某些方面的利益。 这证明作者的第一个假设和第一个信念是可以接受的。除此之外,审计师胜任力变量能够缓和道德推理变量与内部审计质量之间的关系,因为 P 值是正向的,并且远远低于 0.05 的显著性水平,即 0.000,甚至小于直接评估值 0.019。这是因为良好的道德推理能力会使审计人员优先考虑公众利益,如果再辅以良好的审计人员胜任能力,会使道德推理能力对内部审计质量的影响更加显著。这样,第二个假设和研究者的第二个信念也可以被接受。
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引用次数: 0
The Influence Of Role Ambiguity On Employee Creativity Through Role Conflict As An Intervening Variable 以角色冲突为干预变量研究角色模糊性对员工创造力的影响
Pub Date : 2024-01-15 DOI: 10.47467/reslaj.v6i3.6168
Ni Kadek Suryani, Paul Usmany, Teguh Setiawan Wibowo, Ahmad Salabi, Debiyanti Kune, Luh Ade Calista Sandy Wendikasari
Roles that are ambiguous, do not have clear specifications and functions, along with role conflicts that often clash, researchers believe will increase employee creativity because employees must improve from the problems/conflicts they have so that their performance is good, the company's performance is good, and they can be trusted in many tasks / targets that a company has. Therefore, this study aims to analyze the influence of Role Ambiguity on Employee Creativity with Role Conflict as a moderating variable. This research is a quantitative research,  with an explanatory approach which researchers obtained from collecting questionnaires from Pegadaian insurance employees spread throughout Indonesia with the criteria of having worked for at least 1 year. This data can also be called primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The results show the Role Ambiguity variable can have a positive relationship and a significant influence on Employee Creativity because the -Values value is positive and is below the 0.05 significance level, namely 0.024. Apart from that show that the Role Conflict variable can moderate the relationship between Role Ambiguity and Employee Creativity because the P-Values value is positive and has a value below the significance level of 0.05, namely 0.000, which is smaller than the direct test of 0.024. In this way, the two research hypotheses above can be accepted and proven comprehensively and scientifically.  
研究人员认为,角色模糊、没有明确的规范和职能,以及经常发生冲突的角色冲突会提高员工的创造力,因为员工必须从他们存在的问题/冲突中得到改善,这样他们的绩效才会好,公司的绩效才会好,他们才能在公司的许多任务/目标中得到信任。因此,本研究旨在以角色冲突为调节变量,分析角色模糊性对员工创造力的影响。本研究是一项定量研究,采用解释性方法,研究人员从遍布印尼各地的 Pegadaian 保险公司员工中收集问卷,并以工作至少 1 年为标准。这些数据也可称为原始数据。数据使用智能 PLS 4.0 分析工具进行分析。结果显示,角色模糊变量对员工创造力具有正向关系和显著影响,因为-值为正,且低于 0.05 的显著性水平,即 0.024。此外,角色冲突变量可以缓和角色模糊性与员工创造力之间的关系,因为 P 值为正且低于 0.05 的显著性水平,即 0.000,小于直接检验值 0.024。这样,上述两个研究假设就可以被接受,并得到全面、科学的证明。
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引用次数: 0
Merancang Komunikasi Terestrial Inframerah Optik Ruang Bebas Untuk Konektivitas Perkotaan : MRT Indonesia 为城市连通性设计自由空间光红外地面通信:印度尼西亚地铁
Pub Date : 2024-01-15 DOI: 10.47467/reslaj.v6i3.6163
Aulya Monica Putri, Enrico Naufal Fadilla, Erna Sri Sugesti
This research titled "Designing Terrestrial Infrared Free Space Optics Communication for Urban Connectivity: MRT Indonesia" explores the application of Free Space Optics (FSO) technology in the Mass Rapid Transit (MRT) transportation system in Indonesia. Utilizing 16-QAM modulation and MIMO antennas, this study demonstrates that FSO can provide efficient and reliable communication, even in challenging weather conditions. Solutions for curved routes or those without Line of Sight (LoS) are also identified, including the use of FSO, optimal route selection, and the installation of repeaters or relay stations. The benefits resulting from the implementation of this technology include fast and reliable connectivity, flexibility in route adjustment, and enhanced security and privacy for passengers.
这项题为 "为城市连通性设计地面红外自由空间光学通信:印度尼西亚地铁",探讨了自由空间光学(FSO)技术在印度尼西亚地铁(MRT)交通系统中的应用。这项研究利用 16-QAM 调制和多输入多输出(MIMO)天线,证明了 FSO 即使在恶劣的天气条件下也能提供高效可靠的通信。研究还确定了针对弯曲线路或无视线(LoS)线路的解决方案,包括使用 FSO、优化线路选择以及安装中继器或中继站。采用这种技术的好处包括快速可靠的连接、灵活的路线调整以及增强乘客的安全性和隐私性。
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引用次数: 0
Pengaruh Disiplin Kerja dan Efikasi Diri terhadap Prestasi Kerja yang di Moderasi oleh Motivasi Kerja pada Dinas Perindustrian dan Perdagangan Provinsi Sumatera Utara 北苏门答腊省工贸厅工作纪律和自我效能对工作成就的影响与工作动机的调节作用
Pub Date : 2024-01-15 DOI: 10.47467/reslaj.v6i3.6172
Saskia Saskia, Sunaryo Sunaryo, Aya Shofia
This research aims to determine Work Discipline and Self-Efficacy on Work Performance with Work Motivation as a moderating variable at the North Sumatra Province Industry and Trade Service. This research uses smartpls 4 as an analytical tool to determine the variables studied and justify how significantly the influence of the independent and dependent variables strengthens or weakens them. In this research, Structural Equation Modeling (SEM) was used with the Partial Least Square (PLS) method. In this study, the entire sample population was 155 employees at the North Sumatra Province Industry and Trade Department. The results of this research show that work discipline has a positive and significant effect on work performance. Self-efficacy has a positive and significant effect on work performance. Work motivation has a significant positive effect on work performance, negative work motivation does not significantly moderate self-efficacy on work performance, positive work motivation significantly moderates work discipline on work performance
本研究旨在确定北苏门答腊省工业和贸易服务局的工作纪律和自我效能对工作绩效的影响,并将工作动机作为调节变量。本研究使用 smartpls 4 作为分析工具来确定所研究的变量,并论证自变量和因变量对其影响的加强或削弱程度。在本研究中,使用了结构方程模型(SEM)和部分最小平方(PLS)方法。在本研究中,整个样本人群是北苏门答腊省工业和贸易部的 155 名员工。研究结果表明,工作纪律对工作绩效有积极而显著的影响。自我效能感对工作绩效有积极而显著的影响。工作动机对工作绩效有显著的积极影响,消极的工作动机对工作绩效的自我效能没有显著的调节作用,积极的工作动机对工作纪律的工作绩效有显著的调节作用。
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引用次数: 0
Pengaruh Reputasi terhadap Legitimasi di Perguruan Tinggi Indonesia 声誉对印度尼西亚大学合法性的影响
Pub Date : 2024-01-15 DOI: 10.47467/reslaj.v6i3.6165
Intan Julita, Baihaqi Baihaqi
This research aims to examine the influence of reputation on legitimacy. The population in this study were Senior Lecturers in Accounting Study Programs in all Indonesian Universities. Sampling in this research used the technique of distributing questionnaires directly to Senior Accounting Lecturers in the form of a Google form. Data collection used a sample of 42 Senior Accounting Lecturers from 37 Universities in Indonesia using purposive sampling. This research considers pragmatic, moral, and cognitive types of legitimacy, and analyzes reputation in relation to performance, innovation, social responsibility, service, governance, and workplace climate. According to lecturers, a university's reputation has a positive influence on its legitimacy. Data processing and testing uses structural modeling with the SmartPLS version 3 system.
本研究旨在探讨声誉对合法性的影响。研究对象为印度尼西亚所有大学会计专业的高级讲师。本研究采用的抽样技术是以谷歌表格的形式直接向高级会计讲师发放问卷。数据收集采用了目的性抽样法,从印度尼西亚的 37 所大学中抽取了 42 名高级会计讲师。本研究考虑了实用、道德和认知类型的合法性,并分析了声誉与绩效、创新、社会责任、服务、治理和工作场所氛围的关系。讲师认为,大学声誉对其合法性有积极影响。数据处理和检验采用了 SmartPLS 第 3 版系统的结构模型。
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引用次数: 0
Pemanfaatan Modul Lora SX1278 Sebagai Sistem Telekontrol pada Robot Penjaga 利用 Lora SX1278 模块作为警卫机器人的远程控制系统
Pub Date : 2024-01-10 DOI: 10.47467/reslaj.v6i3.6102
Putra Wirayudha, Dekki Widiatmoko, Aguk Sridaryono, Mokhammad Syafaat, Kasiyanto Kasiyanto
The frequent armed conflicts in Papua have earned it the dubious distinction of being the number one region in Indonesia with the highest incidence of armed conflicts. These actions are claimed to be the work of the Armed Criminal Group (ACG) and often target military posts or guard stations. Given the conditions at these guard stations, there is a perceived need to introduce technology for better anticipating and countering attacks. In response to these challenges, the author envisions the introduction of a guard robot as a solution. This proposed guard robot is integrated with an SS2 weapon and has the capability for remote control of its firing. The remote control of the robot is facilitated by the LoRa Sx1278 module, which is purported to have a range of up to 500 meters. The researcher's proposed guard robot consists of components, including the Arduino Nano, LoRa SX1278 Module, L298N Motor Driver, DC Motors, Solenoid, 12-Volt LiPo Battery, Step-down module, and KY-023 Joystick. The research findings highlight the impact of the quantity of data on transmission delay. The lowest delay observed during the 10th test, with the transmission of 10 words, had an average delay of 531 ms, while the lowest delay during the first test, involving the transmission of a single word, had an average delay of 81 ms. In terms of data transmission range tests using the LoRa SX1278 module, under Line of Sight (LOS) conditions, the best range achieved was 350 meters, whereas under Non-Line of Sight (NLOS) conditions, the range was limited to 100 meters.
巴布亚频繁发生的武装冲突使其成为印度尼西亚武装冲突发生率最高的地区之一。这些行动据称是武装犯罪集团(ACG)所为,目标往往是军事哨所或警卫站。鉴于这些哨所的条件,人们认为有必要引进技术,以便更好地预测和反击袭击。为应对这些挑战,作者设想采用警卫机器人作为解决方案。这种拟议的警卫机器人与 SS2 武器集成在一起,能够远程控制其发射。LoRa Sx1278 模块为远程控制机器人提供了便利,据称该模块的射程可达 500 米。研究人员提出的警卫机器人由多个组件组成,包括 Arduino Nano、LoRa SX1278 模块、L298N 电机驱动器、直流电机、电磁阀、12 伏锂电池、降压模块和 KY-023 操纵杆。研究结果凸显了数据量对传输延迟的影响。在第 10 次测试中观察到的最低延迟是传输 10 个字,平均延迟时间为 531 毫秒,而在第一次测试中的最低延迟是传输一个字,平均延迟时间为 81 毫秒。在使用 LoRa SX1278 模块进行的数据传输距离测试中,在视线(LOS)条件下,最佳传输距离为 350 米,而在非视线(NLOS)条件下,传输距离被限制在 100 米。
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引用次数: 0
Dark Tourism as a Tourism and Culture Development Strategy in Indonesia 作为印度尼西亚旅游和文化发展战略的黑暗旅游
Pub Date : 2024-01-03 DOI: 10.47467/reslaj.v6i3.6054
Khil Wailmi, Tono Mahmudin, Riztrya Novedliani, R. Randi, Lutpi Samaduri
This research aims to (1) determine the potential for tourism and dark tourism culture in Indonesia; (2) knowing the strategy for developing tourism and culture through dark tourism. This research uses descriptive qualitative research. The data sources used in this research were obtained from books, websites and literature related to dark tourism as a tourism and culture development strategy in Indonesia. The analysis used in this research is SWOT analysis. The results of this research show that (1) the development of the attraction of dark tourism in Indonesia has great potential. Indonesia has a lot of dark tourism with historical and cultural values that attract tourists; (2) strategies for developing tourism and culture through dark tourism include marketing planning for dark tourism as tourism and culture, creating a dark tourism concept, collaborating with tourism agencies and private parties to support dark tourism, and education and promotion of dark tourism programs.
本研究旨在:(1)确定印度尼西亚旅游业和黑暗旅游文化的潜力;(2)了解通过黑暗旅游发展旅游业和文化的战略。本研究采用描述性定性研究。本研究使用的数据来源于与印尼将黑暗旅游作为旅游和文化发展战略相关的书籍、网站和文献。本研究采用的分析方法是 SWOT 分析法。研究结果表明:(1) 印度尼西亚发展黑暗旅游的潜力巨大。印尼有很多具有历史和文化价值的黑暗旅游吸引着游客;(2)通过黑暗旅游发展旅游和文化的战略包括将黑暗旅游作为旅游和文化的营销策划、创建黑暗旅游概念、与旅游机构和私人合作支持黑暗旅游以及黑暗旅游项目的教育和推广。
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引用次数: 0
Pengaruh Struktur Modal Struktur Aktiva dan Likuiditas terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 资本结构、资产结构和流动性对印尼证券交易所制造业上市公司盈利能力的影响
Pub Date : 2023-11-29 DOI: 10.47467/reslaj.v6i3.4729
NuriekeAdistya Anggraini, I. Istiatin, S. Hartono
The purpose of this research is to describe the effect of financial structure, asset composition, and liquidity level on the profits of manufacturing companies listed on the Indonesia Stock Exchange. Over a period of 24 months, 78 companies in the manufacturing sector suffered losses due to sampling. It was successfully studied that the impact of asset structure on profitability was not significant, the impact of capital structure on real profitability, and liquidity had a significant impact on manufacturing companies based on this study. Keywords: Capital Structure, Asset Structure, Liquidity, Profitability
本研究旨在描述财务结构、资产构成和流动性水平对印尼证券交易所制造业上市公司利润的影响。在 24 个月的时间里,制造业的 78 家公司因抽样调查而蒙受损失。研究成功表明,资产结构对盈利能力的影响不显著,资本结构对实际盈利能力的影响显著,流动性对制造业公司的影响显著。 关键词资本结构 资产结构 流动性 盈利能力
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引用次数: 0
Analisis Motivasi Kinerja Karyawan PT. Kelola Mina Laut Gresik PT Kelola Mina Laut Gresik 的员工绩效激励分析
Pub Date : 2023-11-29 DOI: 10.47467/reslaj.v6i3.5602
R. Adawiyah, Aries Kurniawan
This research aims to analyze the motivational factors that influence employee performance at PT Kelola Mina Laut Gresik. The research method uses a qualitative approach with data collection through interviews. The research sample consisted of 20 respondents who were employees from various company divisions. The analysis results show that intrinsic motivation, such as recognition, responsibility, and opportunities for development, has a significant positive impact on employee performance. Apart from that, extrinsic factors such as financial incentives and work environment also have a strong influence on performance. These findings illustrate the importance of paying attention to aspects of intrinsic and extrinsic motivation in improving employee performance at PT Kelola Mina Laut Gresik. The practical implication of this research is the need for companies to pay attention to the recognition system for achievements, provide appropriate incentives, and create a work environment that supports employee development. This research contributes to company management in designing more effective motivation strategies to improve employee performance, which in turn can have a positive impact on productivity and work quality at PT Kelola Mina Laut Gresik.
本研究旨在分析影响 PT Kelola Mina Laut Gresik 公司员工绩效的激励因素。研究方法采用定性方法,通过访谈收集数据。研究样本由 20 名受访者组成,他们都是来自公司不同部门的员工。分析结果表明,内在激励(如认可、责任和发展机会)对员工绩效有显著的积极影响。除此之外,经济激励和工作环境等外在因素对绩效也有很大影响。这些研究结果表明,在提高 PT Kelola Mina Laut Gresik 公司员工绩效的过程中,关注内在和外在激励因素非常重要。本研究的实际意义在于,公司需要关注成就认可系统,提供适当的激励措施,并创造一个支持员工发展的工作环境。本研究有助于公司管理层设计更有效的激励策略来提高员工绩效,从而对 PT Kelola Mina Laut Gresik 公司的生产率和工作质量产生积极影响。
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引用次数: 0
Implementasi Program Penilaian Kepatuhan terhadap Standar Pelayanan Publik oleh Ombudsman Republik Indonesia Perwakilan Jawa Timur 印度尼西亚共和国监察员东爪哇代表实施公共服务标准合规评估方案的情况
Pub Date : 2023-11-29 DOI: 10.47467/reslaj.v6i3.5557
Fanny Andrianto Irawan, Kalvin Edo Wahyudi
This research aims to describe the implementation of compliance assessments with public service standards by the Republic of Indonesia Ombudsman representing East Java. The research method uses descriptive qualitative. Assessing compliance with public service standards is the duty and authority of the Ombudsman of the Republic of Indonesia as the supervisor of public services. This program for assessing compliance with public service standards has been designed as a form of supervision by the Ombudsman of the Republic of Indonesia regarding public service standards. This compliance assessment program is used to ensure that in public services there are no more maladministrative activities so that service recipients can be provided with the best service in order to provide a feeling of comfort and security to service recipients. The implementation of the compliance assessment carried out by the Ombudsman representative for East Java has been very good although there are still slight deficiencies in terms of employee resources in carrying out the compliance assessment. It can be concluded that the implementation carried out by the Ombudsman representing East Java has gone very well.
本研究旨在描述代表东爪哇的印度尼西亚共和国监察员对公共服务标准合规性评估的实施情况。研究方法采用描述性定性方法。评估公共服务标准的遵守情况是印度尼西亚共和国监察员作为公共服务监督者的职责和权力。这项评估公共服务标准遵守情况的计划是印度尼西亚共和国监察专员对公共服务标准进行监督的一种形式。该合规性评估计划用于确保公共服务中不再出现行政不当行为,从而为服务对象提供最佳服务,让服务对象感到舒适和安全。东爪哇监察员代表开展的合规性评估的执行情况非常好,尽管在开展合规性评估的员工资源方面仍略有不足。可以得出的结论是,东爪哇监察员代表开展的实施工作非常顺利。
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引用次数: 0
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Reslaj : Religion Education Social Laa Roiba Journal
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