Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Effect of Auditor Skills, Forensic Auditing, and Auditor Professionalism on Fraud Detection
Get PDFThis study aims to examine whether the influence of Auditor Expertise, Forensic Audit, and Auditor Professionalism on Fraud Detection at the Public Accounting Firm. The type of research used in the study is Quantitative, with primary data sources that are data obtained directly without intermediaries by distributing questionnaires. The population of this study were auditors who worked at the Public Accounting Firm in the DKI Jakarta area. The sample was determined based on the survey method, so that the total respondents in this study was 119 respondents. Hypothesis testing using partial test (t-test) and simultaneous test (F-test). The test results prove that: Auditor Expertise, Forensic Audit, and Auditor Professionalism have a positive effect on Fraud Detection
Acceptance and Use of E-Procurement in Ogan Ilir Regency with Behavioral Intention as a Mediating Variable
Get PDFThis study examines the factors influencing the implementation of e-procurement in the Ogan Ilir Regency, considering the role of behavioral intention as a mediating variable and using the UTAUT framework as the analytical foundation. With a quantitative approach and survey method involving 145 respondents from UKPBJ in Ogan Ilir Regency, with data analyzed using the SEM-PLS technique. The findings reveal that performance expectancy, effort expectancy, and social influence significantly affect behavioral intention while facilitating conditions impact e-procurement usage directly. The findings also show that behavioral intention significantly affects e-procurement usage, highlighting the crucial role of user intention in technology adoption. Moreover, behavioral intention effectively mediates the impact of performance expectancy and social influence on e-procurement usage. In contrast, effort expectancy does not show a significant effect through this mediating variable. These results support the UTAUT theory, which emphasizes the importance of behavioral intention in technology adoption. From a practical perspective, e-procurement managers need to enhance perceptions of benefits, ease of use, and social support, and provide adequate facilities to boost interest and usage in e-procurement. This study offers valuable insights for improving transparency, efficiency, and accountability in procuring goods and services in Ogan Ilir Regency
Micro-Enterprise Development Strategy in Malinau District (Case Study of Micro-Enterprise in the Agricultural Sector in Malinau District, Kota)
Get PDFMicro, Small, and Medium Enterprises (MSMEs) play a significant role in regional economic development and in reducing unemployment. However, in 2017, the number of MSMEs in Malinau Regency decreased from 1,803 to 1,010 MSMEs, unlike other regions which saw growth. This decline was caused by limited capital and insufficient use of technology. This study aims to analyze the characteristics of MSMEs in Malinau Kota Subdistrict and to formulate strategies for their development. Using purposive sampling, this research involved 10 micro-enterprises in Malinau Kota Subdistrict, with data analysis employing descriptive qualitative, quantitative, and SWOT analysis. The results showed that micro-enterprises in the agricultural sector in Malinau Kota had business ages ranging from 1 to 16 years, employed 1-2 workers (mostly family members), and many had attended training. The types of businesses operated included various processed food products. The capital for these businesses mainly came from personal funds. The development strategy for MSMEs in Malinau Kota Subdistrict was categorized in quadrant I (SO strategy), which involves increasing production and product verification to meet market demand. The recommendations are that micro-business owners implement the SO strategy to increase production and utilize available labor, and that the government provide flexible credit assistance to support MSME capital
The Effect of Carbon Emissions, Corporate Social Responsibility Disclosure, Return on Equity
Get PDFThis study analyzes the effect of Carbon Emission (CE), Corporate Social Responsibility (CSR), Return on Equity (ROE), and Leverage on bank lending to manufacturing and mining companies listed on the Indonesia Stock Exchange, using the Panel Data Regression Method. With a sample of 15 companies from 2018 to 2022, the results of the study show that CE and CSR do not have a significant effect on bank lending. On the contrary, ROE and Leverage have a significant effect, where ROE has a negative impact and Leverage has a positive impact on bank loans. These findings conclude that banks in Indonesia are still more focused on financial fundamentals in assessing corporate loan applications, without considering environmental and social risks. This study underlines the importance of innovation in credit structures and loan products to include considerations of environmental and social risks in the future, in order to achieve decarbonization targets and the Paris Agreement
Optimizing the Goods Distribution Process with a Lean Distribution Approach CV Anugerah Hasil Abadi
Get PDFIn the distribution industry, operational efficiency is essential to improve competitiveness and customer satisfaction. This study aims to optimize the distribution process of goods at CV Anugerah Hasil Abadi by implementing the Lean Distribution approach. The Value Stream Mapping (VSM) method is used to identify major waste in the distribution process, while the 5 Whys method is used to find the causes. The results of the study showed five activities with the highest time waste, namely storing goods in the warehouse (1440 minutes), loading goods into trucks (180 minutes), the process of unloading goods from trucks (180 minutes), checking goods according to sales orders (34 minutes), and the manager's signature process (30 minutes). The implementation of improvement solutions, such as the use of a warehouse management system (WMS), investment in loading and unloading equipment, and process digitalization, succeeded in reducing distribution time by 720 minutes, from 4260 minutes to 3540 minutes. In addition, the Process Cycle Efficiency (PCE) increased from 49.91% to 60.06%. These results prove that the implementation of Lean Distribution can improve operational efficiency and reduce waste in the distribution process
The Influence of Employee Engagement, Workload, and Work Environment on Employee Productivity at PT. Surya Steel Surabaya
Get PDFThis research aims to determine and analyze the effect of Employee Engagement, Workload, and Work Environment on Employee Productivity at PT. Surya Steel Surabaya. This research method is quantitative with an associative research type. The number of samples in this research was 42 employees in the production department, with data collection carried out by means of observation, interviews, direct questionnaires, and literature study, and data processing carried out with the help of the SPSS 30 program. Sampling used saturated sampling techniques and data analysis techniques using multiple linear regression analysis. The results of this study indicate that Employee Engagement, Workload, and Work Environment simultaneously have a significant positive effect on Employee Productivity at PT. Surya Steel Surabaya. Partial testing of Employee Engagement and Work Environment has a significant positive effect on Employee Productivity. While the Workload variable has an insignificant effect on Employee Productivity. With these factors, the company can implement more effective policies to increase employee productivity at PT. Surya Steel Surabaya. This research provides theoretical implications in increasing knowledge related to the relationship between variables, as well as practical implications for companies in increasing employee productivity
Supply Chain Risk Mitigation Strategy Using SCOR with HOR Method at PT. Putra Jaya Nanas
Get PDFThe high consumer demand for processed pineapple fruit drinks increases competitiveness, which requires companies to identify and analyze the risks that exist in each company's supply chain activities. One of the companies engaged in the production of pineapple juice drinks experiences high production demand and several other obstacles that affect the performance of the company that is hampered. This study aims to analyze the supply chain in pineapple juice beverage production activities to identify the risks that occur. The solution was carried out using the SCOR model with the House of Risk (HOR) method. Based on the results of risk identification using the HOR stage 1, 20 risk events were obtained, which were caused by 29 risk agents. Through the calculation of the ARP value, 11 causes of risk are presented, which are input to the next calculation, namely the HOR stage 2. In stage 2, 16 risk mitigation designs were obtained that were able to minimize the risk of occurrence. From the effectiveness value of risk mitigation obtained based on the total effectiveness value and the degree of difficulty, it is determined that the highest value to be the company's priority, is recruiting machine technicians (PA4) of 1361.25, and the lowest value is ensuring that the automatic filling machine always works optimally (PA16)
Human Error Analysis to Reduce the Risk of Work Accidents at PT XYZ Using HEART and Fuzzy FMEA Methods
Get PDFHuman error is a significant contributor to workplace accidents in the manufacturing industry, particularly in the sugar production sector at PT XYZ, where specific challenges such as operator inexperience and equipment mismanagement heighten these risks. This study addresses a critical research gap by analyzing human error factors in the sugar production process using the HEART (Human Error Assessment and Reduction Technique) and Fuzzy FMEA (Failure Modes and Effects Analysis) methodologies. The HEART method quantitatively identifies human error probabilities at various production stages, while Fuzzy FMEA evaluates risk levels and prioritizes accident mitigation strategies. Key high-risk activities identified include improper use of the core sampler (HEP: 0.038, Fuzzy RPN: 500), data entry errors (HEP: 0.234, Fuzzy RPN: 120), and misoperation of the centrifugal machine (HEP: 0.304). The lowest risk was associated with slipping due to juice spills (Fuzzy RPN: 332). This innovative integration of HEART and Fuzzy FMEA offers a novel approach to developing effective mitigation strategies, including enhanced operator training, the establishment of standard hygienic sampling procedures, safety morning talks to raise awareness of safety, software training for operators, health checks before starting work, regular review and approval of data, weekly data audits, and the implementation of warning letters for frequent mistakes. By improving these safety systems, this research aims to significantly reduce accident risks and increase operational efficiency in the sugar industry
The Influence of Brand Image, Price, and Product Quality on Purchasing Decisions on Samsung Brand Smartphone Products (A Study on Students of UPN "Veteran" East Java)
Get PDFThis study contains the influence of brand image, price, and product quality on purchasing decisions on Samsung brand smartphone products (a study on students of UPN "Veteran" East Java). This study aims to determine the influence of brand image, price, and product quality on purchasing decisions. The type of research used is quantitative, with a survey method that assesses Samsung Smartphone products in a questionnaire with a specific assessment. The questionnaire data in this study was processed using SPSS software. The population in this study, namely users who buy/use Samsung Smartphones among UPN "Veteran" East Java students, totaling 22.976 students. The sample used was 156 respondents. Meanwhile, the sampling technique in this study uses a nonrandom side/nonprobability sampling technique with several sample criteria for respondents used for the study, namely students of UPN "Veteran" East Java and have bought/used Samsung Smartphone products with data collection through the distribution of Google Forms. The results of the analysis in this study, namely Brand Image (X1), have a positive and significant effect on Purchase Decision (Y) on Samsung brand smartphone products in the study of UPN “Veteran” East Java students. Price (X2) has a positive and significant effect on Purchase Decision (Y) on Samsung brand smartphone products in the study of UPN “Veteran” East Java students. Product Quality (X3) has a positive and significant effect on Purchase Decision (Y) on Samsung brand smartphone products in the study of UPN “Veteran” East Java students. Brand Image, Price, and Product Quality (X1, X2, and X3) simultaneously have a positive and significant effect on Purchase Decision (Y) on Samsung brand smartphone products in the study of UPN “Veteran” East Java students.
 
The Influence of Consumption, Production, Price, and Exchange Rate on Indonesia's Rice Imports
Get PDFThis research investigates how annual rice consumption, domestic rice output, cultivated land area, rice prices, and the exchange rate impact Indonesia's rice import volume from 2009 to 2024. Despite statistical data indicating that national rice production is sufficient to satisfy domestic demand (BPS, 2023), Indonesia continues to import substantial quantities of rice. This contradiction suggests the presence of broader macroeconomic factors influencing import trends. A quantitative inferential method was used in this study, employing multiple linear regression in a log-log model to estimate elasticities. The analysis utilized secondary data from BPS and was conducted using EViews software. To validate the model, several classical assumption tests were conducted, including the Jarque-Bera test for normality (p = 0.126), multicollinearity assessment via the Variance Inflation Factor (all VIF values below 10), the ARCH test for heteroskedasticity (p = 0.5435), and the Durbin-Watson test for autocorrelation (DW = 1.84). The analysis showed that rice prices significantly and positively influence import volume, whereas the exchange rate has a significant negative impact. In contrast, consumption, production, and harvested land area were found to have no statistically meaningful effects. These outcomes suggest that rice importation is more strongly influenced by market conditions and monetary factors than by basic supply and demand imbalances. Therefore, enhancing distribution networks and strengthening the role of institutions like Bulog is critical to decreasing reliance on imports