JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)最新文献

{"title":"PERAN LEMBAGA KEUANGAN MIKRO SYARIAH DALAM MEMBANGUN EKONOMI YANG BERKELANJUTAN DAN INKLUSIF","authors":"W. Sari, Sulistyowati","doi":"10.55606/jebaku.v3i2.1690","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.1690","url":null,"abstract":"The purpose of this study is to look at the role of Islamic Microfinance Institutions in Building a Sustainable and Inclusive Economy. This study uses a library research approach because the data sources come from various literature such as articles, books, and journals from previous studies regarding the role of Islamic Microfinance Institutions in Building a Sustainable and Inclusive Economy. The results of the discussion show: from OJK data (2021) it can be seen that the development of LKMS both in terms of assets, the amount of financing distributed, as well as the public savings that have been collected shows an increasing trend. This means that the existence of LKMS has a significant influence on the pace of sustainable economic development, of course, the realization of inclusive finance. Thus, the role of Islamic microfinance institutions in building a sustainable and inclusive economy in Indonesia proves to be important and relevant. Through an inclusive approach, based on Sharia principles and social and environmental responsibility, Sharia microfinance institutions can become key drivers in achieving sustainable and inclusive economic development goals in Indonesia.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81308957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap KInerja Pegawai Kantor Kecamatan Cileungsi","authors":"Lena Derian Manyasari Siregar","doi":"10.55606/jebaku.v3i2.1849","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.1849","url":null,"abstract":"Abstract. The importance of human resources in order to achieve goals, basically agencies must provide excellent service to the community. Then employee performance must be considered by providing work motivation and paying attention to the discipline of its employees. The purpose of this study was to find out how much influence Work Motivation and Work Discipline have on the Performance of Employees at the Cileungsi District Office, either partially or simultaneously. The method used is a statistical quantitative method with a population of 55 employees. Data analysis technique using multiple linear regression analysis. The results of this study Work Motivation has a significant influence on Employee Performance. Work Discipline has a significant influence on Employee Performance. Work Motivation and Work Discipline simultaneously have a significant influence on Employee Performance. The contribution of the variable influence of Work Motivation and Work Discipline on Employee Performance is 0.384 or 38.4%. Therefore an organization must maximize the provision of motivation to employees and provide strict sanctions to employees who violate organizational rules so that employee performance can continue to increase. \u0000Keywords: Work Motivation, Work Discipline and Employee Performance \u0000  \u0000Abstrak. Pentingnya sumber daya manusia demi mencapai tujuan, pada dasarnya instansi harus memberikan pelayanan prima bagi masyarakat. Maka kinerja pegawai harus diperhatikan dengan pemberian motivasi kerja dan memperhatikan kedisiplinan para pegawainya. Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai Kantor Kecamatan Cileungsi baik secara parsial maupun simultan. Metode yang digunakan adalah metode kuantitatif statistik dengan populasi sebanyak 55 pegawai. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil dari penelitian ini Motivasi Kerja memiliki pengaruh terhadap Kinerja Pegawai secara signifikan. Disiplin Kerja memiliki pengaruh terhadap Kinerja Pegawai  secara signifikan. Motivasi Kerja dan Disiplin Kerja secara simultan mempunyai pengaruh yang signifikan terhadap Kinerja Pegawai. Kontribusi pengaruh variabel Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai yaitu sebesar 0,384 atau 38,4%. Maka dari itu suatu organisasi harus lebih memaksimalkan pemberian motivasi kepada para pegawai dan memberi sanksi tegas kepada para karyawan yang melanggar aturan organisasi agar kinerja pegawai dapat terus meningkat. \u0000Kata kunci: Motivasi Kerja, Disiplin Kerja dan Kinerja Pegawai","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"101 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88136869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INTEGRASI KONSEP DAN APLIKASI DALAM MENENTUKAN PERILAKU KONSUMSI DALAM KEGIATAN EKONOMI MUSLIM","authors":"Dewi Fatmala Putri, A. Syakur","doi":"10.55606/jebaku.v3i2.1935","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.1935","url":null,"abstract":"In Muslim economic activities, consumption behavior should be aligned with the principles of Islamic economics, which include justice, balance, and blessings. Excessive and unnecessary consumption should be avoided as it can harm oneself and others. Islam teaches its followers not to harm themselves in this world and the hereafter by engaging in excessive behavior to fulfill their needs and worldly pursuits. This research adopts a qualitative approach by conducting a literature review and content analysis to identify key concepts in Islamic economics relevant to Muslim consumption behavior in economic activities. A good integration between the concepts and applications of Islamic economics in the context of consumer behavior can shape ethical, responsible, and sustainable consumption behavior. These concepts guide the choice of halal products and promote a balance between the needs and desires of individual Muslims. Furthermore, the implementation of these concepts in daily consumption practices can help Muslim individuals avoid excessive consumption, minimize wastefulness, and enhance social benefits in economic activities.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75693947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"HYBRID CONTRACT MODEL (HCM) DALAM PERSPEKTIF ETIKA BISNIS ISLAM","authors":"W. Sari, Yuliani","doi":"10.55606/jebaku.v3i2.1658","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.1658","url":null,"abstract":"The purpose of this research is to look at the Hybrid Contract Model (HCM) from the perspective of Islamic business ethics. This study uses a library research approach because the data sources come from various kinds of literature such as articles, books, books, and journals or previous research on the Hybrid Contract Model (HCM) from the perspective of Islamic business ethics (LKS). The results of the discussion The original law of a contract and its terms is valid unless it is canceled or prohibited by religion. So, as long as the Hybrid Contract Model (HCM) that is applied meets all the pillars and conditions set by Islamic law, the Hybrid Contract Model (HCM) is by Islamic business ethics which contains the values of oneness, balance, free will, responsibility, and virtue. Conversely, if in practice the Hybrid Contract Model (HCM) does not comply with the pillars, terms, and conditions of Islam, then the Hybrid Contract Model (HCM) is not fully by Islamic business ethics.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84061271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Pada PT. Indah Logistik Cargo","authors":"Ika Tirta Candra Rini, Nurhadi Nugroho","doi":"10.55606/jebaku.v3i2.1878","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.1878","url":null,"abstract":"This study aims to find out whether there is an Effect of Service Quality on Customer Satisfaction. The population in this study is all customers of PT. Indah Logistics Cargo, of which 60 people were respondents in this study. This research uses primary data obtained by distributing questionnaires. The data analysis method in this research uses multiple linear regression, which is operated through the SPSS 26 program. The results showed that the t test for the service quality variable (X) affects customer satisfaction (Y). This can be seen from the calculation of 16,905 with a significance level of 0.000 < 0.05. Thus the hypothesis (H1) is accepted. For customer satisfaction variable (Y). This can be seen from the calculation of 1,391 with a singnificance rate of 0.000 < 0.05. Thus (Y) is accepted. Based on the F test, it is known that the singnification value is 0.000 or < 0.05. This shows that simultaneously the independent variable of servicequality (X) if applied together has a significant effect on customer satisfaction(Y). Based on the coefficient of determination test (R2), the value of the coefficient of determination in this study was 0.831 or 83.1%. This shows that 83.1% of customer satisfaction is influenced by the independent variables of service quality (X) and customer satisfaction (Y), while the remaining 16.9% is influenced by other variables that are not included in this research model.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"85 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85616535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kompetensi dan Disiplin Kerja Terhadapa Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok","authors":"Sakila faradila Pattimahu","doi":"10.55606/jebaku.v3i2.1920","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.1920","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi dan Disiplin Kerja Terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok, Variabel yang diteliti dalam penelitian ini yaitu Kompetensi dan Disiplin Kerja. Populasi dalam penelitian ini adalah Dinas Tenaga Kerja Kota Depok dengan Teknik pengambilan sampel yang digunaka dengan metode sensus sampling atau sampel jenuh, dimana keseluruhan populasi dijadikan sampel dan merupakan pegawai pada Dinas Tenaga Kerja Kota Depok. Kuesioner merupakan Teknik pengumpulan data yang dilakukan dengan cara memberi seperangakat pernyataan atau pertanyaan tertulis kepada responden. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisi regresi linier berganda pada taraf signifikan 5% dengan bantuan software SPSS versi 25.\u0000Hasil kesimpulan dari penelitian ini menunjukan bahwa secara parsial Pengaruh Kompetensi terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok berdasarkan pengujian hasil uji t menunjukan bahwa Kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai, sedangkan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok berdasarkan hasil uji t menunjukan bahwa disiplin kerja berpengaruh positif namun tidak signifikan terhadap Kinerja Pegawai.\u0000Kata Kunci:  Pengaruh Kompetensi, Disiplin Kerja dan Kinerja Pegawai\u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000ABSTRAK\u0000 \u0000This study aims to determine the effect of Competence and Work Discipline on Employee Performance at the Depok City Manpower Office. The variables studied in this study are Competency and Work Discipline. The population in this study was the Depok City Manpower Office with the sampling technique used by the census sampling method or saturated sample, where the entire population was sampled and were employees at the Depok City Manpower Office. The questionnaire is a data collection technique that is carried out by giving a set of written statements or questions to the respondents. Testing the hypothesis in this study used multiple linear regression analysis techniques at a significant level of 5% with the help of SPSS version 25 software.\u0000The results of this study show that partially the effect of competence on employee performance at the Depok City Manpower Office based on the t-test results shows that competence has a positive and significant effect on employee performance, while Work Discipline on Employee Performance at the Depok City Manpower Office based on the results t test shows that work discipline has a positive but not significant effect on employee performance.\u0000Keywords: The Influence of Competence, Work Discipline and Employee Performance","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88719637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PERKEMBANGAN PERBANKAN SYARIAH DI MALAYSIA","authors":"Maulana Syarif Afwa, Sulistyowati","doi":"10.55606/jebaku.v3i2.1728","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.1728","url":null,"abstract":"This article discusses the development of Islamic banking in Muslim-majority countries, namely Malaysia. Malaysia was one of the first countries in Southeast Asia to establish an Islamic bank. The marketing management of Islamic banks in Malaysia is an interesting subject to study, this study uses a qualitative descriptive method, by taking several literature studies that are in accordance with the theme in accordance with the writing of this article. \u0000The existence of Islamic banks in Malaysia is strongly supported by the Malaysian government so that Islamic bank funds in Malaysia come from the government, namely 90 percent of government funds, while funds originating from the public are only around 10 percent. In general, the performance of Islamic banking continues to grow with a market share of 29% which can be seen from three indicators, namely the number of assets collected, the amount of financing disbursed by banks (PYD), and third party funds (DPK). In 2018, asset growth was 12.57%, PYD 12.17%, DPK 11.14%, 2019 asset growth 9.93%, PYD 10.89%, DPK 11.93%, and in 2020 asset growth 13 .11%, PYD 8.08%, and DPK 11.88% with total assets of 608.9 trillion, pyd 394.6, and dpk 475.8.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"68 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86816041","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM PRODUSEN SUSU SAPI DI BOYOLALI","authors":"Lilis Mulyaningrum, Astuning Saharsini","doi":"10.55606/jebaku.v3i2.2031","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.2031","url":null,"abstract":"This research was conducted to determine the effect of using information technology, capital and length of business on the income of MSMEs producing cow's milk in Boyolali. This study applies primary data sources by distributing questionnaires and using quantitative methods. The sample for this research was taken using a purposive sampling method with a total of 35 respondents from cow's milk producers in Boyolali. This research analysis tool uses multiple regression analysis. The results of the study show that the use of information technology and capital has a significant effect on MSME income, while the length of business has no significant effect on MSME income.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83869585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kompetensi Dan Pengembangan Karir Terhadap Kinerja Pegawai Pada Setditjen PPKL","authors":"Natasya Rizkia Rahmadona, Taat Kuspriyono, Lady Diana Warpindyastuti","doi":"10.55606/jebaku.v3i2.1868","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.1868","url":null,"abstract":"Abstract. This study aims to determine how much influence competency and career development have on employee performance at the Secretariat General of PPKL. The population in this study were 68 people, with a sample of 58 employees. The sampling technique is stratified random sampling. The data were obtained by distributing questionnaires and data analysis using multiple linear regression analysis. Where it is concluded that competence has a significant influence on employee performance, while career development has less significant influence on employee performance. Together competence and career development have a significant influence on employee performance. This can be seen from the value of standardized coefficients of competence of 0.468. This is because competence is an individual internal factor that can be controlled by the individual himself. The research results also show that employee performance is influenced by 23.4% by competency and career development together. While the remaining 76.6% is the influence of other factors not included in this study. \u0000Abstrak. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kompetensi dan pengembangan karir terhadap kinerja pegawai pada Setditjen PPKL. Populasi dalam penelitian ini adalah sejumlah 68 orang, dengan sampel penelitian sebanyak 58 pegawai. Teknik pengambilan sampel adalah stratified random sampling. Data diperoleh melalui penyebaran kuesioner dan analisis data dengan analisis regresi linear berganda. Dimana didapatkan hasil kesimpulan bahwa kompetensi memiliki pengaruh signifikan terhadap kinerja pegawai, sementara pengembangan karir kurang memiliki pengaruh signifikan terhadap kinerja pegawai. Secara bersama sama kompetensi dan pengembangan karir memiliki pengaruh signifikan terhadap kinerja pegawai. Hal ini terlihat dari nilai standardized coefficients kompetensi sebesar 0,468. Hal ini dikarenakan kompetensi sebagai faktor internal individu yang dapat dikendalikan oleh individu itu sendiri. Hasil penelitian juga menunjukkan bahwa kinerja pegawai dipengaruhi sebesar 23,4% oleh kompetensi, dan pengembangan karir secara bersama-sama. Sedangkan selebihnya sebesar 76,6% adalah pengaruh faktor lain yang tidak dimasukkan kedalam penelitian ini.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89290117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGUKURAN KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA DENGAN PENDEKATAN MAQASHID SYAARIAH INDEX DAN COMPERATIVE PERFORMANC INDEX","authors":"Ning Intan Novrianti, Sevia Pasaribu, Ratih Kusumastuti","doi":"10.55606/jebaku.v3i2.1866","DOIUrl":"https://doi.org/10.55606/jebaku.v3i2.1866","url":null,"abstract":"Penelitian ini bertujuan untuk mengukur kinerja keuangan komersial syariah perbankan di Indonesia dengan Maqashid Syariah Index dan Comparative Performance Index. Rancangan penelitian menggunakan data kuantitatif dengan menggunakan data numerik. Data diperoleh dari 5 bank umum syariah dengan menggunakan metode purposive sampling dari tahun 2016-2019. Analisis data menggunakan Maqashid Syariah Index dan Comparative Performance Index. Penelitian ini menemukan bahwa Bank Rakyat Indonesia Syariah (BRIS) dengan pencapaian Indeks Maqashid Syariah tertinggi adalah 1,0881. Kemudian Bank Syariah Mandiri (BSM) memiliki pencapaian terendah dengan nilai 0,9238. Berdasarkan pengukuran CAMEL, bank dengan pencapaian tertinggi adalah Bank Negara Indonesia Syariah (BNIS) sebesar 144,87%. Sedangkan pencapaian terendah adalah Bank Muamalat Indonesia (BMI) sebesar 55,61%. Oleh karena itu, penggabungan BSM, BNIS, dan BRIS, diharapkan dapat meningkatkan kinerja indeks maqashid syariah dan Indeks Kinerja Komparatif. Begitu pula dengan Bank Muamalat sebagai bank syariah murni pertama yang mampu bangkit dan meningkatkan kinerja indeks maqashid syariah dan CAMEL.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76625661","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}