Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Effects of Professionalism, Organizational Commitment, and Technology on Auditor Performance Mediated by Quality Culture
Get PDFThis study investigates the effects of professionalism, organizational commitment, and information technology (Pentana Audit) on auditor performance, with quality culture as a mediating variable. A quantitative research approach was employed, involving 78 auditors of the Inspectorate of the Corruption Eradication Commission (KPK) as respondents, using a saturated sampling technique. Data were collected through an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The findings reveal that professionalism, organizational commitment, and information technology have positive and significant effects on quality culture. Furthermore, professionalism and organizational commitment significantly enhance auditor performance, while information technology does not have a direct significant effect on auditor performance. Quality culture, however, has a positive and significant influence on auditor performance. Importantly, quality culture is proven to mediate the relationships between professionalism, organizational commitment, information technology, and auditor performance. These results highlight the crucial role of quality culture in strengthening auditor performance
The Influence Of Business Capital And Pricing Strategies On The Business Income Of Karawo Artisans In Kota Utara District
Get PDFThis study aims to analyze the influence of business capital and pricing strategies on the business income of karawo artisans in Kota Utara District. Karawo crafts are a superior product typical of Gorontalo which has high artistic and cultural value, but its development still faces constraints of limited capital and a price strategy that is not optimal. The study used a quantitative approach with a survey method of 30 karawo artisan respondents determined through purposive sampling techniques. Data processing was carried out using multiple linear regression analysis supported by validity, reliability, and classical assumption tests. The findings of the study resulted in a regression equation model, namely Y = 1.214 + 0.367X₁ + 0.412X₂. The partial test proved that business capital had a positive and significant influence on business income, which was evidenced by a t-calculated value of 2.585 greater than the t-table of 2.052. In addition, pricing strategies have also proven to have a positive and significant effect, with a t-count value of 2.964 which surpasses the t-table of 2.052. The simultaneous test showed that both variables simultaneously proved to have a significant effect, which was shown by the F-calculated value of 17.32 greater than the F-table of 3.35. Meanwhile, a determination coefficient of 0.562 shows that 56.2% of the variation in operating income can be explained by business capital and pricing strategies. This study concludes that increasing the income of karawo artisans requires strengthening business capital to increase production capacity and implementing pricing policies based on production costs, cultural values attached to products, and consumer purchasing power. The practical implications of this study emphasize the need for capital support and managerial assistance for karawo artisans for business sustainability and the preservation of local culture
The Role of Behavioral Finance in Student Investment Decision Making: Evidence from University Investment Galleries in Bandung City
Get PDFThis study aims to examine the influence of behavioral finance on investment decision-making among university students participating in Indonesia Stock Exchange investment galleries in Bandung City. The study adopts a behavioral finance perspective by focusing on psychological biases, including overconfidence, loss aversion, herding behavior, and fear of missing out. A quantitative explanatory approach was employed using a survey method to collect data from student investors, which were analyzed using multiple regression techniques. The results show that loss aversion and herding behavior significantly influence students’ investment decisions, indicating that risk avoidance and social influence play a dominant role in shaping investment behavior. Meanwhile, overconfidence and fear of missing out do not have a significant effect on investment decisions in this context. Overall, the findings suggest that student investors’ decisions are strongly affected by behavioral factors rather than purely rational considerations. This study provides empirical evidence on behavioral finance in an academic investment setting and offers practical insights for universities, investment gallery managers, and financial education institutions in designing behavioral-based financial literacy programs to improve the quality of investment decision-making among young investors
The Effect Of Behavioral Finance, Investment Experience, And Risk Tolerance On Financial Allocation In Bond Instruments: -
Get PDFIn recent years, investment interest among the younger generation, particularly Generation Z, has increased significantly. This increase is inseparable from the development of financial technology and social media, which provide easy access to investment information and various digital financial services (Widjanarko, 2023). The availability of various financial instruments provides individuals with alternatives in allocating their funds. This condition indicates that financial decisions are no longer solely based on rational considerations, but are also influenced by psychological factors, individual experience, and risk preferences. This research is motivated by the increasing participation of Generation Z investors in the Indonesian capital market, particularly in bonds, which are influenced not only by rational factors but also by behavioral aspects, experience, and risk tolerance. Therefore, this study analyzes the influence of behavioral finance, investment experience, and risk tolerance on financial allocation in bond instruments. The results of this study indicate that behavioral finance has a positive and significant effect on financial allocation, investment experience does not have a significant effect on financial allocation, and risk tolerance does not have a significant effect on financial allocation
The Influence Of Profitability, Capital Structure, And Company Growth On Company Value With Dividend Policy As A Moderating Variable In Insurance Companies Listed On The IDX From 2020 To 2024
Get PDFThis study aims to analyze the influence of profitability, capital structure, and company growth on firm value, with dividend policy as a moderating variable in insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return on Assets (ROA), capital structure by Debt to Equity Ratio (DER), company growth by Growth Assets Ratio (GR), dividend policy by Dividend Payout Ratio (DPR), and firm value by Price to Book Value (PBV). The research sample consists of 21 insurance companies selected using the purposive sampling method. The analysis method employed is panel data regression, with the Random Effect Model (REM) identified as the most suitable model. The results indicate that profitability, capital structure, and company growth partially have no significant effect on firm value. Furthermore, dividend policy is not proven to moderate the influence of profitability, capital structure, or company growth on firm value. The low Adjusted R-squared value indicates that the independent variables in this study are insufficient to explain variations in firm value within the insurance sector during the observation period
Strategic Control And Foresight: Risk Identification And Monitoring As Levers Of Project Performance In Embu County, Kenya
Get PDFThe purpose of this study was to evaluate how risk identification affected construction project performance and how risk monitoring affected construction project performance in Embu County, Kenya. A sample of 288 construction project professionals was used. Descriptive design was used. Findings from correlation analysis show that risk identification had a significant and a positive correlation on construction projects’ performance (r=0.798, p= 0.001<0.05), as well as risk monitoring (r=0.798, p= 0.001<0.05). Regression analysis indicated a statistically significant predictive impact on construction projects’ performance of Embu County - Risk monitoring (β = 0.389, p=0.000 < 0.05); Risk Identification (β = 0.243in Embu County, p= 0.0001 < 0.05). The Study recommended that as a risk monitoring strategy, project teams in Embu County should create digital dashboards and perform regular evaluations for monitoring risks which emerge during the projects’ lifespan. The study contributes to the strategic management and project risk literatures by empirically demonstrating the importance of risk identification and risk monitoring as dynamic capabilities of business environments that influence construction projects performance in developing environment. In contrast to earlier research, which tended to treat the issue of risk management in generic and broad forms, the study decomposes risk management process and gives a clear statistical indication of the variable effect of particular risk management strategies. Moreover, it provides a geographically specific knowledge and situates its findings on a unique context of Embu County thereby filling the gap between international theories of risk management and local realities of a project in the sub-Saharan Africa
Analysis of Factors Influencing Visitor Arrivals at the Widuri Beach Tourist Attraction, Pemalang Regency
No full textThis study aims to analyze the factors influencing tourist visits to the Widuri Beach tourist
attraction in Pemalang Regency. The research approach used is quantitative, with a survey
method conducted on tourists visiting Widuri Beach. The research variables include components
of tourist attraction, including attractions, facilities, accessibility, activities, supporting services,
and tourist perceptions. The data obtained are analyzed using statistical methods to determine
the influence of each variable on the level of tourist visits. This study also refers to the theory of
tourism demand and consumer behavior to strengthen the analytical framework in the context
of marine tourism in the northern coastal area of Central Java. The results of this study are
expected to provide an empirical overview of the dominant factors influencing tourist visits toWiduri Beach and explain the causes of fluctuations in visitor numbers. The findings of this study
are expected to provide academic contributions to the development of tourism studies,
particularly those related to tourism demand in coastal destinations
Modules To Improve Students' Higher Order Thinking Skills (Hots) On Human Reproductive System Materials
No full textThis study aimed to develop a Canva-based e-module that is valid, practical, and effective in improving students’ Higher Order Thinking Skills (HOTS) on the topic of the human reproductive system. The research employed a Research and Development (R&D) approach using the ADDIE model, which consists of the stages of analysis, design, development, implementation, and evaluation. The research subjects were 35 eleventh-grade students of SMA Negeri 01 Gorontalo Utara. Data were collected through expert validation questionnaires (content experts, media experts, and practitioners), student practicality questionnaires, and HOTS pre-test and post-test. Data analysis was conducted using percentage calculations to determine validity and practicality, and the N-Gain test to measure effectiveness. The results showed that the e-module achieved a very valid category with an average score of 86%, a very practical category with a percentage of 92.77%, and was effective in improving students’ HOTS with an N-Gain score of 0.411, which falls into the moderate category. Therefore, the Canva-based e-module is feasible to be used as a biologi learning material to support the enhancement of students’ higher order thinking skills.
learning
Implementation Of Restorative Justice In The Settlement Of Minute Crimes By The Tulang Bawang Police Criminal Office (Study at Tulang Bawang Police)
No full textBased on data on minor crimes in Tulang Bawang Regency, it is clear that cases of minor theft, minor assault, and disputes between residents still frequently occur, although the number is relatively small, namely a total of 30 cases in 2025. Of these, most cases were successfully resolved through the application of restorative justice by the Tulang Bawang Police Criminal Investigation Unit, with a total of 21 cases or around 70%. Minor theft cases have the highest resolution rate through RJ, namely 75%, followed by disputes between residents at 70%, and minor assault at 62.5%. This shows that the restorative justice approach is effective in reducing the burden on the courts and law enforcement officers. The formulation of the problem in this study is how is the implementation of restorative justice in resolving minor crimes by the Tulang Bawang Police Criminal Investigation Unit ? and what are the inhibiting factors in the implementation of restorative justice in resolving minor crimes by the Tulang Bawang Police Criminal Investigation Unit ? The research method uses a normative and empirical juridical approach. The types of data used are secondary data and primary data. Data collection was conducted through library research and field research. The data analysis used was qualitative juridical. Based on the research results and discussion, the following conclusions can be drawn: The implementation of restorative justice in resolving minor crimes by the Tulang Bawang Police Criminal Investigation Unit is running well, although not yet optimal. Through penal mediation involving the perpetrator, victim, and family, the settlement is carried out voluntarily and a peaceful agreement is reached. This implementation provides a positive contribution by reducing the caseload and restoring social relations between parties. Inhibiting factors in the implementation of restorative justice in resolving minor crimes by the Tulang Bawang Police Criminal Investigation Unit come from internal and external factors. Internally, limited investigator resources, high workloads, and lack of supporting facilities affect the effectiveness of implementation. Externally, obstacles arise from the unpreparedness of victims or perpetrators to reconcile, third-party intervention, low public understanding, and the uneven dissemination of restorative justice policies. These obstacles mean that the restorative justice process cannot always be applied to all cases. The research suggests that the Tulang Bawang Police Criminal Investigation Unit should improve the quality of restorative justice implementation by strengthening investigator capacity with ongoing training related to penal mediation and empathetic communication. Provision of appropriate mediation space, clear technical guidelines, and regular documentation and evaluation are necessary to ensure a transparent, accountable, and consistent restorative justice process. The Tulang Bawang Police Criminal Investigation Unit should expand the socialization of restorative justice to the community so that victims and perpetrators understand its benefits and mechanisms. Collaboration with community leaders, local governments, and traditional institutions needs to be improved to minimize external obstacles. Strengthening internal coordination is also necessary so that the implementation of restorative justice runs more quickly, effectively, and in accordance with statutory provisions
Implementation Of The Six-Day Work Policy And Its Impact On Employees' Work-Life Balance (A Study at the SAMSAT Office of Sukadana, East Lampung)
No full textThis study aims to analyze the implementation of the six-day work policy (work policies) and its impact on employees' work-life balance at the SAMSAT Office of Sukadana, East Lampung. The research employed a qualitative approach using interviews, observation, and documentation methods. Data analysis was conducted using qualitative analysis techniques. The findings indicate that the six-day work policy at the SAMSAT Office of Sukadana, East Lampung, has been implemented in a structured manner through work schedule arrangements, task distribution, and coordination among employees to maintain the quality of public services. Employees' perceptions of this policy vary; while improved public service is viewed positively, the policy also has the potential to disrupt employees' work-life balance. The implementation of the policy is supported by leadership commitment, employee discipline, and a well-coordinated work system; However, it also faces obstacles such as increased workload, limited rest time, and the risk of physical and psychological fatigue. The six-day work policy has implications for employee welfare and organizational productivity, thus requiring optimal management to enhance service effectiveness without compromising employee satisfaction and well-being