University of Surabaya Journal
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Pengaruh kualitas audit, audit tenure dan auditor switching terhadap opini audit going concern
Full text linkPurpose – This study aims to examine the effect of audit quality, audit tenure, and auditor switching on going concern audit opinions in Indonesian state-owned enterprises (SOEs), with company size as a moderating variable.
Methods – A purposive sampling technique was used to select 145 observations from 30 SOEs between 2019 and 2023. Logistic regression analysis was conducted using SPSS version 25.
Findings - The results indicate that audit quality negatively affects the issuance of going concern opinions. Company size significantly moderates the relationship between audit quality and going concern opinions. However, audit tenure and auditor switching do not have a significant impact.
Implications - These findings provide insights for management to enhance performance to reduce the risk of receiving going concern opinions, and for auditors to maintain independence and transparent communication during audits.
Originality - This research introduces company size as a moderating variable in the relationship between auditor-related factors and going concern audit opinions, specifically in the context of SOE
A PRACTICAL APPROACH TO VISUAL DESIGN AND CONTENT MODIFICATION FOR A STUDENT EXCHANGE GUIDEBOOK
Full text linkThis study examines the challenges faced by the Office of University X in promoting student exchange programs due to its ineffective guidebook. Using a descriptive method, data were collected through an online questionnaire (N=20 students), informal interviews with staff and students, document analysis, and library research. The small sample size resulted from a short data collection period (two to three weeks) and the heavy academic workload of senior students. Findings revealed weaknesses in the previous guidebook, including a plain monochrome design, lack of visuals, text-heavy content, and limited distribution. Consequently, only 40% of respondents were aware of the program, although 85% expressed interest. Guided by Cognitive Load Theory and Mayer’s Multimedia Learning Principles, the redesign applied evidence-based improvements: (1) mobile-first responsive layout, (2) high-contrast color and clear typography, (3) infographics and icons to aid comprehension, (4) concise, chunked content with bullet points, and (5) interactive elements such as clickable links and QR codes. Post-assessment results indicated strong positive responses: 80% of students found the new guidebook more engaging, 70% appreciated its visual appeal, and 100% agreed that infographics clarified complex information. Moreover, 80% reported increased motivation to join exchange programs after viewing the redesigned version. The study proposes three strategies for continued effectiveness: (1) active online distribution via portals and social media, (2) biannual updates with new data and testimonials, and (3) development of interactive tools such as chatbots or virtual info sessions. Strategic design improvements can thus enhance educational resources and reduce administrative burdens
Creative Economy of Batik: Product Design, Service Quality, Pricing, and Customer Satisfaction
Full text linkThe batik creative industry is important and vital to Indonesia's cultural economy, but it faces challenges from digital competition and changing consumer behavior. This study examines how product design, service quality, and price affect customer satisfaction when purchasing bold batik online. It builds on earlier research that studied these factors one at a time. The study used a quantitative approach to collect data from 300 people who purchased batik through digital platforms, and employed the SEM-PLS method for analysis. The results show that all three factors—product design, service quality, and price—positively and significantly influence customer satisfaction. Among them, product design has the biggest and most significant impact, showing how important design innovation is for the most significant impact, underscoring the importance of design innovation in keeping the batik industry connected to cultural identity. Digital service quality and fair pricing also help shape the customer experience and satisfaction. The study suggests that small and medium businesses should focus on improving design through technology, boosting digital service quality, and adopting pricing strategies that add value. From a policy standpoint, there is a need for digital training, authentic product certification, and financial support to help these businesses remain competitive and sustainable in the long run
Measuring Innovative Work Behavior Intention Through Experimental Vignette Method: The Role of Cognitive Diversity and Psychological Safety: [Mengukur Intensi Perilaku Kerja Inovatif Melalui Metode Vignette: Peran Keragaman Kognitif dan Rasa Aman Psikologis]
Full text linkInnovation is required to create new inventions to maintain company’s excellence in its field. In the individual level, the innovative work behavior in the workplace is a complex behavior that consists of three different stages. Innovative work behavior is a high-risk activity and not always conducted, so intention is the closest factor to predict innovative work behavior. Cognitive diversity and psychological safety turn out to play a role in the emergence of innovative work behavior intention. However, the results of studies on the two variables are still inconsistent. Utilizing experimental vignette method (EVM), this study aims to investigate the effect of cognitive diversity and psychological safety in predicting innovative work behavior intention. A randomized 2x2 factorial design was conducted on 266 manufacturing employees around the Jakarta area. Participants were randomly divided into four groups and instructed to read a narrative text about a meeting. Innovative work behavior intention was measured using questionnaire. The 2x2 factorial ANOVA results showed that cognitive diversity and psychological safety had a significant effect on innovative work behavior intention. Furthermore, cognitive diversity has an interaction effect with psychological safety. A positive and safe working environment for employees is important so they can show innovative work behavior that impacts company’s productivity.
Inovasi sangat dibutuhkan untuk dapat menciptakan terobosan baru guna mempertahankan keunggulan di bidangnya. Pada level individu, istilah perilaku kerja inovatif merupakan perilaku kompleks yang terdiri dari tiga tahapan perilaku yang berbeda. Perilaku kerja inovatif merupakan aktivitas yang tidak selalu dilakukan dan memiliki risiko yang tinggi, sehingga dalam hal ini intensi merupakan faktor terdekat untuk memprediksi perilaku kerja inovatif. Keberagaman kognitif serta keamanan psikologis ternyata berperan dalam kemunculan intensi perilaku kerja inovatif. Walaupun demikian, studi terkait kedua hal tersebut menunjukkan hasil yang belum konsisten. Dengan menggunakan experimental vignette method (EVM), studi ini bertujuan untuk melihat pengaruh antara keragaman kognitif dan rasa aman psikologis dalam memprediksi kemunculan intensi perilaku kerja inovatif. Studi desain faktorial 2x2 dilakukan terhadap 266 karyawan yang bekerja di sektor manufaktur yang berada di area Jakarta dan sekitarnya. Peserta dibagi secara acak menjadi empat grup dan diminta untuk membaca narasi teks dengan berlatar situasi rapat. Intensi perilaku kerja inovatif diukur menggunakan kuesioner. Hasil ANOVA faktorial 2x2 menunjukkan bahwa keragaman kognitif dan rasa aman psikologis terbukti memiliki pengaruh terhadap intensi perilaku kerja inovatif. Selain itu, keragaman kognitif memiliki efek interaksi dengan rasa aman psikologis. Lingkungan kerja yang positif dan aman adalah penting agar karyawan dapat menampilkan perilaku kerja inovatif yang berdampak pada produktivitas perusahaan
The audit revolution: Integrating artificial intelligence in detecting accounting fraud
Full text linkThis study aims to analyze the application of Artificial Intelligence (AI) in detecting accounting fraud in audits. The aim is to identify AI's efficiency, accuracy, and potential in detecting fraud and to explore the challenges and implications arising from using this technology in audit practice. This research is a type of qualitative research with a case study approach as the main focus and a literature study as a data triangulation approach. This research methodology will provide an in-depth understanding of the integration of artificial intelligence in detecting accounting fraud. The results show that AI improves efficiency and accuracy in detecting accounting fraud. AI techniques such as machine learning and natural language processing effectively identify fraud patterns. However, there are challenges, such as limitations of AI technology, ethical and data privacy issues, and barriers to accepting AI in the accounting industry. This research contributes to the accounting literature by highlighting how AI can change audit practices. It also offers guidance for accounting firms on utilizing AI to improve auditing and suggests directions for future research related to the development and integration of AI in accounting
Kemampuan informasi akuntansi dan nonakuntansi pada “Si Pencabut Ruko Kosong”: Bertahan atau mundur?
Full text linkThis research aims to explore the ability of accounting and nonaccounting information to support management decisions whether to stay or withdraw from the Mixue franchise. This research employs qualitative methods using the interpretivist paradigm, which prioritizing in-depth interpretation of data or findings to express the inside meaning explicitly by paying attention to related aspects holistically. The selected informant in this study has three Mixue franchise branches. Having access to financial and nonfinancial information is crucial for owners in making the right decisions about outlet operations. Moreover, strategic and innovative thinking plays an important role in maintaining and developing the business to survive in the market
Reformulasi Hubungan Kerja bagi Driver Online: Analisis Kekosongan Hukum untuk Mengkonstruksi Pekerjaan yang Layak
Full text linkNuansa eksploitatif dalam hubungan pekerjaan antara driver online dengan perusahaan penyedia layanan memunculkan diskursus penentuan klasifikasi hubungan hukum bagi para pihak. Penggunaan istilah “hubungan kemitraan” yang saat ini diterapkan tanpa dasar hukum yang jelas mengakibatkan perusahaan memiliki tendensi untuk memperoleh keuntungan yang tinggi tanpa memiliki kewajiban dalam pemenuhan terhadap hak-hak driver online sebagai pekerja. Situasi ini bertolak belakang dengan Sustainable Development Goals 2030 poin ke delapan yang menghendaki adanya perlindungan terhadap hak-hak pekerja sebagai salah satu indikator dalam menciptakan pekerjaan yang layak dan pertumbuhan ekonomi. Dalam menganalisa permasalahan hubungan pekerjaan antara driver online dengan penyedia layanan, penelitian ini menggunakan metode penelitian secara normatif dengan pendekatan perundang-undangan (statute approach), pendekatan konseptual (conceptual approach) dan pendekatan perbandingan (comparative approach). Hasil penelitian ini menunjukkan kedudukan hubungan kerja antara pekerja driver online dengan penyedia layanan sejatinya merupakan bentuk penyelundupan hukum yang mengatasnamakan hubungan kemitraan yang pada prakteknya menunjukkan (i) tidak sejalan dengan filosofi dari asas kebebasan berkontrak dan (ii) ketidakseimbangan kedudukan para pihak dalam perjanjian kemitraan. Padahal, apabila bersandar pada pertimbangan konsep hubungan tidak standar oleh International Labour Organization, interpretasi unsur hubungan kerja dan perbandingan dengan negara lain menunjukkan bahwa hubungan para pihak seharusnya dikategorikan sebagai jenis hubungan baru dalam sistem ketenagakerjaan Indonesia. Untuk itu, penelitian ini menawarkan konstruksi berkaitan dengan relasi kerja para pihak dalam peraturan perundang-undangan yang berusaha memproteksi driver online dari tendensi eksploitasi penyedia layanan. Hal tersebut mencakup pengupahan, Keselamatan dan Kesehatan Kerja (K3), hak istirahat, maupun hak cuti.
Kata Kunci: Ketenagakerjaan, Hubungan Kemitraan, Driver Online, Sustainable Development Goal
Corporate Governance Mechanism and Capital Structure Decision: Evidence from Indonesia
Full text linkPurpose: Decisions related to the capital structure are crucial for companies because the proportion of funding from debt and equity determines the company's value and is directly related to shareholders' welfare. This study aims to examine how corporate governance affects the capital structure.
Method: Board size, board independence, ownership concentration, audit reputation, management ownership, and institutional ownership are the independent variables considered in this study. In contrast, control variables were defined as firm size, liquidity, profitability, and growth. In order to determine how corporate governance affects capital structure in a sample of 395 non-financial companies listed on the Indonesia Stock Exchange, this study employs multiple linear regression analysis.
Result: The capital structure is significantly impacted negatively by board size, ownership concentration, firm size, profitability, and growth while positively impacted by independent commissioners, auditor reputation, managerial ownership, and institutional ownership. Liquidity has no impact on the capital structure
Pengaruh Edukasi Manajemen Diri terhadap Kualitas Hidup Pasien Diabetes Melitus Tipe II
Full text linkDiabetes melitus tipe II merupakan suatu kondisi dimana gula darah mengalami kenaikan, yang disebabkan oleh sel β pankreas memproduksi insulin dalam jumlah sedikit dan juga adanya gangguan pada fungsi insulin. Edukasi merupakan salah satu pilar yang penting dalam penatalaksanaan pencegahan dan pengendalian diabetes melitus melalui manajemen diri. Tujuan penelitian ini yaitu untuk mengetahui pengaruh edukasi manajemen diri terhadap kualitas hidup pasien diabetes tipe II di Puskesmas Wonorejo Samarinda. Metode penelitian yaitu penelitian eksperimen semu yangdianalisis menggunakan statistik deskriptif dan uji Wilcoxon. Populasi dalam penelitian ini adalah pasien diabetes melitus tipe II di wilayah Wonorejo Samarinda pada bulan-Juni 2023 dengan jumlah sampel sebanyak 47 responden. Hasil penelitian menunjukan bahwa data karakteristik pasien diabetes melitus tipe 2 di wilayah kerja Puskesmas Wonorejo Samarinda paling banyak terjadi pada usia 55-65 (51%), jenis kelamin perempuan (77%), pendidikan terakhir SMA (55%) dan pekerjaan ibu rumah tangga (58%). Data pengaruh edukasi manajemen diri terhadap kualitas hidup responden yaitu terdapat pengaruh edukasi manajemen diri terhadap kualitas hidup pasien dengan nilai signifikan p = 0,000. Data pengaruh edukasi manajemen diri terhadap kadar gula darah puasa pasien yaitu terdapat pengaruh edukasi manajemen diri terhadap kadar gula darah puasa pasien dengan nilai signifikan p = 0,000.
Type II diabetes mellitus is a condition where blood sugar rises due to pancreatic β-cells producing small amounts of insulin and also impaired insulin function. Education is one of the important pillars in management to prevent and control diabetes mellitus through self-management. The purpose of this study was to determine the effect of self-management education on the quality of life of type II diabetes patients at the Wonorejo Samarinda Health Center. The research method is a pseudoexperimental study analyzed using frequency distribution and Wilcoxon test. The population in this study were patients with type II diabetes mellitus at the Wonorejo Samarinda Health Center in June 2023 with a sample size of 47 respondents. The results of this study indicated that the data on the characteristics of patients with type 2 diabetes mellitus in the Wonorejo Samarinda Health Center working area are mostly age 55-65 (51%), female gender (77%), high school education (55%) and housewife work (58%). Data on the effect of self-management education on the quality of life of respondents showed that there was an effect of self-management education on the quality of life of patients with a significant value of p = 0.000. Data on the effect of self-management education on patient fasting blood sugar levels showed that there was an effect of self-management education on patient fasting blood sugar levels with a significant value of p = 0.000
Loyalty Toward Shoope-food Delivery Service: The Role of E-Service Quality and Food Quality
Full text linkPurpose: This study investigates 14 hypotheses concerning e-service quality, perceived value, food quality, customer satisfaction, and customer loyalty.
Method: This research uses a quantitative approach. Data is collected from 137 Surabaya residents who frequently use the Shopee Food app to buy food and drinks. The analysis employs Structural Equation Modelling (SEM) with Smart PLS software.
Result: The results showed a positive and significant influence of e-service quality on perceived value, customer loyalty, and food quality. Food quality and perceived value also have a positive and significant effect. However, there was no significant effect between food quality, customer satisfaction, and customer loyalty. The study also found a positive and significant effect between perceived value on customer satisfaction and customer loyalty, as well as customer satisfaction on customer loyalty. Also, there is a positive and significant effect between e-service quality and customer loyalty mediated by perceived value and food quality on customer loyalty mediated by perceived value. Interestingly, there was no significant effect between e-service quality and customer loyalty mediated by customer satisfaction and food quality on customer loyalty mediated by customer satisfaction