Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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The effect of audit opinion, company size, and KAP size on auditor switching
No full textPurpose: This study aims to examine how much influence Audit Opinion, Company Size, and Public Accountant Size have on auditor switching in Manufacturing companies included in the Basic Industry and Chemical Sector, which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020.
Methods: This study uses a type of causal associative relationship research with a quantitative approach measured using the logistic regression method using E-views 10. The data used in this study are secondary. The sample was taken using a purposive sampling technique with a total of 40 companies from 2017 to 2020.
Findings: The results of this study indicate that audit opinion does not affect auditor turnover. Meanwhile, company size has a significant effect because larger companies tend to choose quality auditors to maintain the credibility of financial statements. On the other hand, the size of the public accounting firm has no significant effect because the decision to change auditors is based more on the company's ability to pay an honorarium, not on the reputation or quality of the auditor
Practical Implications: The results of this study emphasize the importance of companies, especially large ones, in choosing quality auditors to maintain the credibility of financial statements. Companies are advised to consider not only costs but also the auditor's ability to provide high audit quality. In addition, the finding that audit opinion does not affect auditor turnover provides insight that stakeholders should not focus too much on the opinion when making strategic decisions. Better audit practices may increase transparency and stakeholder trus
The effect of professional ethics, independence, and competence on auditor performance
No full textPurpose: This study aimed to determine the effect of professional ethics, independence, and competence on auditor performance at the Public Accounting Firm in South Jakarta.
Methods: This research is associative with a causal relationship. It uses descriptive research methods with primary data types. The data in this study were obtained from distributing questionnaires to auditors at five public accounting firms in South Jakarta, with a sample of 53 auditors as respondents. The data was processed using the SPSS 25 program.
Findings: This study's results indicate that professional ethics partially affect auditor performance, independence affects auditor performance, and competence has no effect on auditor performance.
Practical Implications: This study's practical implications emphasize the importance of management in enforcing strict ethical standards and maintaining auditor independence through periodic training and stronger supervision. In addition, the need to develop programs to improve auditor skills is also emphasized. Although ethics and independence are the main focus, increased competence is still needed to optimize auditor performance
Citra Merek, Kepuasan Konsumen, dan Harga: Mendorong Perilaku Pembelian Ulang Kopi Keliling SJ
No full textThis study aims to provide an explanation of how the independent variables, namely brand image and price, influence the dependent variable, namely repurchase intention with the intervening variable, namely consumer satisfaction. This study uses a quantitative method by distributing questionnaires as a sampling. This study was measured using the help of SmartPLS software version 4.0. The population of this study is the East Jakarta community who have consumed Kopi Keliling SJ more than twice.
This study uses a non-probability sampling technique, which can be understood as drawing limited or specific samples with certain considerations to obtain samples with the desired characteristics. The data used in this study are primary data obtained from questionnaires.
The results of the study prove that the variables of brand image and consumer satisfaction have a direct effect on repurchase intention, but price does not have a direct effect on repurchase intention. Price has a direct effect on consumer satisfaction, but brand image does not have a direct effect on consumer satisfaction. consumer satisfaction is able to indirectly mediate price on repurchase intention. However, consumer satisfaction is not able to indirectly mediate brand image on repurchase intention
Pembangunan Karakter Tangguh Bagi Para Pemuda Karang Taruna Desa Kunir Purworejo
No full textMany Karang Taruna youth in Kunir Purworedjo village are of productive age but do not continue their education or work (have not yet found work or opened up employment opportunities such as entrepreneurship). Of course, this will be a problem for the country if there is a lot of unemployment. The productive age who should have high productivity are just unemployed. Therefore, this service seeks to inspire these young people to be motivated to open a business or look for work. Even if you haven't found a job, you are motivated to carry out productive activities and can start a business. So, we need personal provisions that are tough, motivated, active and don't give up easily. This service takes the theme of character development, which is aimed at forming strong characters for the youth of Karang Taruna, to be able to see the value of the positive side of the world, by continuing to strive to be productive. During the activity, the youth of Kunir Purworejo village showed enthusiasm. The seminar, which was held as a provision and training to become strong individuals, resulted in increased enthusiasm, knowledge and confidence for the youth of Karang Taruna. They are increasingly aware of their contribution and role for themselves, their families, the surrounding environment and also the nation. These results were obtained from interviews before and after the training
Meningkatkan Keterlibatan dan Pemahaman Siswa Pada Mata Pelajaran Ilmu Pengetahuan Alam Melalui Metode Kombinasi Flipped Classroom
No full textThis study focuses on improving student engagement and understanding in Natural Science (IPA) for third graders at SD Negeri Jatiwarna 4, Pondok Melati, Bekasi City. Utilizing classroom action research over two cycles with 32 students, the findings reveal that the flipped classroom method, combined with group assignments and peer teacher involvement, significantly enhances student interest and engagement. There is a marked increase in learning completion rates from the first to the second cycle, demonstrating the effectiveness of these innovative teaching strategies. The results highlight the need for creative teaching approaches to enhance learning outcomes in elementary science education. The practical implications of this study suggest that educators should adopt flipped classroom models to promote active learning, allowing students to engage with content at their own pace before class discussions. Additionally, schools can benefit from encouraging peer teaching initiatives, where students learn from each other, fostering collaboration and enhancing their understanding of complex concepts. Group assignments can further enhance teamwork skills and increase student motivation, as students feel more accountable to their peers
Omnibus law policy and motivation's impact on employee performance at PT XYZ
No full textThis study aims to gain a deeper understanding of how employees perform their jobs and identify the broad legal framework that affects PT. XYZ. A diverse group of respondents participated in the saturated sampling strategy. The findings from the regression analysis show a significant correlation between the examined factors and employee performance. This regression model assesses the Omnibus Law, employee work performance, and motivation. The results of the regression tests indicate that the Omnibus Law has a considerable impact on employee performance, although with a relatively low significance level. Additionally, the motivation factor has a noteworthy positive effect on staff performance. The study's findings have key implications for PT. XYZ and similar organizations. First, the Omnibus Law's impact on employee performance highlights the need for training and compliance resources. Second, motivation and encouraging managers to establish recognition programs and career development opportunities are crucial. Lastly, the minimal impact of the Omnibus Law suggests that legal frameworks are not the sole performance influencers, prompting organizations to embrace a holistic approach that combines legal compliance with leadership support, workplace culture, and employee well-being initiatives
Pengaruh profitabilitas dan struktur modal terhadap nilai perusahaan pada sektor transportasi
No full textThis study aims to analyze the impact of profitability, measured by return on assets and equity, and capital structure assessed through the debt-to-equity ratio on firm value in the transportation sector listed on the Indonesia Stock Exchange. The sample consists of 13 companies over a research period from 2017 to 2020, utilizing purposive sampling for sample selection. A total of 52 observations were conducted, employing panel data analysis techniques with the assistance of Eviews 10 software. The results indicate that return on assets and return on equity do not affect firm value during the specified period. In contrast, the debt-to-equity ratio has a positive influence on firm value.
Public interest statements
This research highlights the importance of understanding factors influencing firm value, such as profitability and capital structure, for stakeholders in the transportation sector. This study offers insights that can aid investors and managers in making informed investment and financial management decisions. The findings are expected to contribute to developing better and more sustainable business practices within the transportation industry
Analisis uraian jabatan sebagai praktik implementasi manpower planning: Study pada perusahaan textile di Sukoharjo, Jawa Tengah
No full textThis study aims to analyze the job description at TKSR company as a form of effort to implement workforce planning practices to create the company's organizational performance to run more effectively. This research uses participatory action research (PAR) techniques through a qualitative descriptive approach. The developed data collection method is a survey using questionnaires and interviews. The respondents in this survey were employees (staff and leaders) who cursed the unit of analysis selected as the sample. Data analysis techniques use descriptive qualitative. The results showed recommendations for the new organizational structure and a more detailed job description. The company must carry out a more responsive organizational restructuring in order to be able to place employees according to their positions appropriately, and this has an impact on the clarity of duties, authorities, and responsibilities of each employee. Organizations that carry out restructuring can adapt to the differences that arise in the organizational environment, and employees can play a significant role in improving the company's performance
Optimasi Produktivitas Usaha Mikro Kecil dan Menengah di Desa Sidowungu Kecamatan Menganti Kabupaten Gresik Melalui Pelatihan dan Pendampingan Manajemen Produksi, Keuangan dan Pemasaran
No full textThis Community Service Activity is targeted at Small and Medium Enterprises in Sidowungu Village, Menganti District, Gresik Regency. The problems of our MSME partner named Mrs. Nur who produce intestinal chips are dominant in terms of marketing (eg product quality standards, demand for products, lack of product variety, implementation of promotional activities and price competition). In addition, the unstable supply and price of raw materials and other supporting materials (for example: scarcity of raw material supplies and prices of raw materials which tend to fluctuate). The solutions provided for problems in the production sector, the team will provide assistance and training on product quality standards, assistance and training for MSME product development, the use of deep fryers. Assistance and training for MSME product development. Consultation/testing at the UWP Science Laboratory. Counseling on food hygiene from health center cadres. Solutions to problems in the field of Finance, the team will provide training and assistance in making simple bookkeeping to find out the progress of their business and solutions to problems in the field of Marketing, the team will accompany them to make modern and practical labels with the brands they create. Then accompany them to do offline and online marketing so that their market reach is wider. Offline, brochures and banners will be made for these products, while online it will be done by making WhatsApp contacts and marketing through market places. For online marketing, it will be preceded by training and IT assistance involving partners and partner children. Outcome Targets are solutions to the problems they face, presenters in national seminars, scientific publications through national journals, publications in the mass media, intellectual property rights, increasing the quality and quantity of socio-religious behavior, increasing the entrepreneurial spirit, increasing the application of science and technology, and increasing the value of caring each other in the local community. The method used is training and assistance to partners. The plan that will be carried out by the team is to provide assistance and training in the fields of production, finance and marketing. After that the team will escort partners to evaluate each activity program. Then assist partners in sharing knowledge with the wider community. With the implementation of this Community Service activity program, it is hoped that revenue will grow so as to increase the welfare of partners
Optimalisasi digital marketing untuk meningkatkan pasar UMKM JakPreneur wilayah Jakarta Timur
No full textThis activity aims to answer the needs of MSMEs in the normal era of Covid-19, namely the digitalization of business marketing development. The target of this activity is MSME players in the East Jakarta area, including the community from several sub-districts that are members of the Jakpreneur UMKM East Jakarta Region, namely Jatinegara District, Matraman District, Cakung District, Pulo Gadung District, Duren Sawit District, Pondok Kopi District with various business fields ranging from culinary, fashion, services and other creative industries. The method for carrying out this activity was an offline workshop with 109 participants at the East Jakarta Mayor's Office Block D Building. Assistance in digital marketing using Google My Business to expand the reach and attractiveness of business information for East Jakarta JackPreneur MSMEs. To evaluate this activity, pre-tests and post-tests were carried out, and it was found that the results of this socialization provided increased awareness to MSME actors (up 42% from 12% to 54%) of the importance of digitalization in informing businesses in the digital era, to improve MSME business performance