EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi
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Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta
Get PDFThis study aims to examine the influence of competence and work experience of internal auditors on audit quality. Internal auditors play a crucial role in maintaining audit quality and internal controls within organizations. The study adopts a qualitative approach by analyzing articles from Sinta-indexed journals. The findings indicate that auditors with higher competence tend to produce better audit quality. It is explained that competence affects audit quality. However, work experience and ethics have no significant effect on audit quality.In conclusion, organizations should focus on developing the competence of internal auditors to enhance audit quality. By improving the competence of internal auditors, organizations can obtain more accurate and reliable audits
Hak-Hak Perempuan dalam Cerai Gugat
Get PDFEven though many legal instruments have been created to ensure that the rights of women and children are fulfilled, in the field there is still a lot of neglect of the rights of women and children. The Religious Courts through the formulation of the Supreme Court of Religion chamber of the Republic of Indonesia have created many guidelines for Judges in examining cases and ensuring that the rights of wives and children are fulfilled.based on SEMA No. 1 of 2017, SEMA No. 3 of 2018, SEMA No. 2 of 2019, as well as SEMA No. 5 of 2021 which extends further to the husband's belongings which can be submitted for marital confiscation to ensure that the wife and children are provided for. The type of research that the author uses is norative empirical through library research and experience in trials, with a research approach used as a judicial case study. The conclusion of this article is that the fulfillment of women's rights during a divorce has been carried out in the court process, there is a need for socialization and legal assistance to women so that the fulfillment of their rights after a divorce can be carried out well
Pengaruh Teknologi Informasi, Kualitas Sumber Daya Manusia, dan Pengendalian Internal terhadap Kinerja Instansi Pemerintah di Kabupaten Kampar
Get PDFThis research is a quantitative study designed to investigate the impact of information technology utilization, human resource quality, and internal control on the performance of government agencies within the Regional Government Organizations in Kampar Regency. The study uses purposive sampling, targeting heads of departments, heads of divisions, and secretaries from 53 regional government organizations in Kampar Regency, with a total of 53 respondents. A quantitative approach with a survey research type is employed, conducted both in-person and online via Google Forms. To ensure data quality, validity tests were administered, and normality tests were included as part of the classical assumption tests. Data analysis was carried out using multiple linear regression models. Hypothesis testing was conducted through partial tests (T-tests) and the coefficient of determination (R²). The findings reveal that information technology utilization and internal control significantly influence the performance of government agencies within the regional government organizations of Kampar Regency, while human resource quality negatively impacts their performanc
Pengaruh Komitmen Profesional, Pengalaman Kerja, Dan Kode Etik Terhadap Pengambilan Keputusan Etis Konsultan Pajak di Pekanbaru
Get PDFThis study focuses on how tax consultants in Pekanbaru make ethical decisions in relation to their job experience, professional dedication, and code of ethics. With primary data gathered via surveys, this study employs quantitative methodologies. Forty-two people answered the questionnaire, and the study's sample was saturated. This study used the t test, the coefficient of determination (R2) analysis test, the validity and reliability test, the classical assumption test, and hypothesis testing as its data analysis methods. The study's findings show that professional dedication and adherence to a code of ethics influence tax consultants' ethical decision-making, but job experience has bearing on it.
Pengaruh Lingkungan Kerja, Motivasi dan Upah Kerja Terhadap Kinerja Karyawan: Studi pada Karyawan PT. Puspa Graha Utama Kota Tangerang
Get PDFPenelitian ini bertujuan untuk mengetahui Lingkungan Kerja, Motivasi Dan Upah Kerja Terhadap Kinerja Karyawan di PT. Puspa Graha Utama Kota Tangerang. Penelitian ini termasuk kedalam jenis penelitian kuantitatif, uji yang digunakan regresi linear berganda. Populasi karyawan di PT. Puspa Graha Utama Kota Tangerang sebanyak 60 karyawan, dengan metode pengambilan sampel menggunakan teknik non-probability dengan jumlah responden sebanyak 50 responden. Teknik pengumpulan data menggunakan kuesioner dengan skala likert yang telah diolah menggunakan Software Microsoft Excel 2019 dan software SPSS Versi 25. Analisis yang digunakan adalah uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis dan regresi linier berganda. Hasil dari penelitian ini adalah Lingkungan Kerja (X1) berpengaruh signifikan terhadap Kinerja Karyawan (Y), Motivasi (X2) berpengaruh signifikan terhadap Kinerja Karyawan (Y), dan Upah Kerja (X3) berpengaruh signifikan terhadap Kinerja Karyawan (Y)
Analisis Pengaruh Return on Asset, Return on Equity dan Net Interest Margin Terhadap Harga Saham Bank Umum Yang Terdaftar Di BEI
Get PDFPeineilitian ini beirtuijuian uintuik manganalisis peingaruih reituirn on asseit, reituirn on eiquiity dan neit inteireist margin teirhadap harga saham Bank Uimuim yang teirdaftar di BEiI. Sampeil yang diguinakan dalam peineilitian ini seibanyak 21 peiruisahaan. Peiriodei peingamatan yang diguinakan dalam peineilitian ini adalah 4 tahuin seihingga juimlah obseirvasi dalam peineilitian ini adalah 84 uinit sampeil obseirvasi. Data yang dipeiroleih dianalisis deingan meingguinakan formuila statistik, yakni deingan meingguinakan analisis data paneil yang peingeilolahannya dilakuikan deingan program eivieiws. Hasil analisa parsial meinuinjuikkan bahwa reituirn on asseit beirpeingaruih positif dan signifikan teirhadap harga saham peiruisahaan. Reituirn on eiquiity tidak beirpeingaruih signifikan teirhadap harga saham peiruisahaan. Neit inteirseit margin beirpeingaruih positif dan signifikan teirhadap harga saham peiruisahaan. Reituirn on asseit, reituirn on eiquiity dan neit inteireist margin beirpeingaruih seicara simuiltan teirhadap harga saham
Pengaruh Usability dan Responsiveness Chatbot terhadap Kepuasan Pelanggan: Analisis Mahasiswa Bisnis Digital Universitas Negeri Medan dalam Konteks Penggunaan E-Commerce
Get PDFPenelitian ini bertujuan untuk mengevaluasi sejauh mana usability dan responsiveness chatbot mempengaruhi customer satisfaction pada customer service di e-commerce, khususnya di kalangan mahasiswa program studi Bisnis Digital Universitas Negeri Medan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik purposive sampling, melibatkan 78 responden. Data dikumpulkan melalui kuesioner yang menggunakan skala Likert dan dianalisis secara statistik dengan metode regresi berganda serta uji hipotesis menggunakan uji F, uji t, dan koefisien determinasi. Sebelum analisis utama dilakukan, data diuji untuk validitas, reliabilitas, dan asumsi klasik. Hasil analisis menunjukkan bahwa usability dan responsiveness chatbot secara keseluruhan memiliki pengaruh positif dan signifikan terhadap customer satisfaction. Hal ini ditunjukkan dengan nilai Fhitung yang melebihi Ftabel pada tingkat signifikansi 5%. Pengaruh usability dan responsiveness terhadap kepuasan pelanggan diukur dengan nilai R-square. Secara individual, usability dan responsiveness memiliki pengaruh signifikan terhadap customer satisfaction, dengan nilai thitung lebih besar dari ttabel
Pengaruh Harga dan Kualitas Produk Terhadap Loyalitas Konsumen Delovely Beauty Expert Surabaya
Get PDFSkincare encompasses both external product use and internal health practices such as a balanced diet, avoiding smoking and alcohol, stress management, and adequate sleep. The government's role in regulating skincare products is essential due to the prevalence of non-compliant products in the market. The Food and Drug Administration (BPOM) ensures product safety and quality through certification and labeling. Price, broadly defined, includes not only the monetary value paid to acquire a product but also external factors such as search effort, psychological risk, and additional costs. Product quality is a distinguishing feature that meets consumer expectations and is crucial for business growth. Delovely Beauty Expert, established by Dr. Chelsea Adikoeseomo, is an aesthetic clinic in Surabaya aiming to deliver satisfying services with aesthetic facilities, friendly service, and competent experts. Recent data from Delovely Beauty Expert's Pasar Kembang branch shows a daily increase in consumer numbers over five days, presenting a challenge to continuously develop human resources to maintain high service standards. Given the importance of clear and healthy skin for confidence and the demand for affordable and high-quality products, this study investigates the impact of price and product quality on consumer loyalty at Delovely Beauty Expert, Pasar Kembang, Surabaya
Modal Sosial Sebagai Strategi Pemasaran Pada Baitul Mal wat Tamwil di Kabupaten Jepara
Get PDFPenelitian ini bertujuan untuk mengidentifikasi dan menganalisis pemanfaatan modal sosial dalam strategi pemasaran Baitul Mal wat Tamwil (BMT) Lima Satu di Kabupaten Jepara. BMT ini, yang didirikan pada tahun 2011, telah berkembang pesat dengan tiga cabang dan aset mencapai lebih dari 8 miliar rupiah. Metode penelitian kualitatif digunakan dengan wawancara mendalam terhadap manajer pemasaran, pegawai, dan anggota. Hasil penelitian menunjukkan bahwa BMT Lima Satu memanfaatkan jaringan sosial dengan berkolaborasi dengan tokoh masyarakat dan berpartisipasi dalam acara komunitas untuk meningkatkan visibilitas dan jangkauan pasar. Selain itu, transparansi dan komunikasi terbuka berkontribusi pada peningkatan kepercayaan dan kredibilitas. Dukungan komunitas dan pemanfaatan norma sosial juga memperkuat hubungan dengan masyarakat. Temuan ini menggarisbawahi pentingnya modal sosial dalam strategi pemasaran BMT untuk membangun hubungan yang solid dan memperluas pengaruhnya di masyaraka
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Produktivitas Kerja pada Karyawan Minimarket ABC Kabupaten Toraja Utara
Get PDFThis research aims to determine the effect of work motivation (X1), work discipline (X2), on work productivity (Y). This research used a sampling technique using a saturated sampling method with a sample of 32 respondents. This research method uses quantitative research methods with the help of the SPSS 26.0 application as a tool for calculating the data that has been obtained. This research uses 3 variables. The independent variables are work motivation, work discipline, while the dependent variable is work productivity. The results of this research show that work motivation and work discipline simultaneously have a calculated F value (7.821) which is greater than F table (3.29). Partially, work motivation has no significant effect on work productivity, while work discipline has a significant effect on work productivity