{"title":"The effect of auditor's competence, experience, professional ethics, and auditor's professional skepticism on the auditor's ability in detecting fraud: survey of spi members of state universities in Indonesia","authors":"Salman Jumaili","doi":"10.29210/020232923","DOIUrl":"https://doi.org/10.29210/020232923","url":null,"abstract":"The Internal Auditor in Higher Education is the Internal Supervision Unit which is a Lecturer with Additional Tasks appointed by the Higher Education Leader whose task is to assist the leader in supervising, evaluating, and reviewing non-academic activities. This study analyzes the influence of competence, experience of auditors, professional ethics, and professional skepticism of auditors on the ability of auditors to detect fraud (Survey of SPI Members of State Universities in Indonesia). This study used a questionnaire survey method with the number of respondents 47 people. The data is processed using smart PLS 3.0. The results of the study indicate that in the SPI PTN members, only Competence affects the Auditor's Ability to Detect Fraud, while the other variables are Auditor Experience, Professional Ethics, and Auditor Professional Skepticism have no effect.","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337323","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":"Projection of shadow price of beef cattle in the Bali beef fattening industry","authors":"Sintya J.K Umboh, Sasongko Wijoseno Rusdianto, Erwin Wantasen","doi":"10.29210/020232008","DOIUrl":"https://doi.org/10.29210/020232008","url":null,"abstract":"<span lang=\"EN-US\">Any changes in supply and demand result in the imperfect development of a market mechanism, so a disequilibrium price occurs. Price changes, sometimes, do not reflect the prevailing price, issued by an agricultural business. Therefore, this research aims to project the shadow price of beef cattle (output) in the Bali beef fattening industry, utilizing cost production theory. Technically, the comparison of the total of the shadow prices of beef cattle employed two methods, such as a total of revenue and total cost. The research was conducted in the Regency of Lombok Tengah from July to September 2020. Then, the site and group of farmers were determined by purposive sampling. The criteria of samples were farmers performing the Bali beef fattening industry with an intensive raising system, utilizing cross-section data collected via interview and questionnaire. In conclusion, it is found that the shadow price of beef cattle was higher than the market price. It caused non-responsive market price changes unless a great change occurred. The shadow price was established by a greater marginal cost than marginal revenue.</span>","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135309928","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":"BEHAVIOR ANALYSIS OF MSMES IN INDONESIA USING FINTECH LENDING (COMPARATIVE STUDY BETWEEN SHARIA FINTECH LENDING AND CONVENTIONAL FINTECH LENDING)","authors":"Nurbaiti Nurbaiti, Asmuni Asmuni, Andri Soemitra, Imsar Imsar, Siti Aisyah","doi":"10.29210/020232273","DOIUrl":"https://doi.org/10.29210/020232273","url":null,"abstract":"<span lang=\"EN-AU\">The presence of sharia financial technology (fintech) as a credible financial institution is expected to be able to help the problems that are often faced by Micro, Small and Medium Enterprises (MSMEs) in Indonesia. This study aims to determine whether there are differences in the behavior of MSME actors in the use of sharia fintech lending and conventional fintech lending. The research method used in this research is normative legal research by analyzing the laws and regulations as well as relevant studies through the issues in the study. This study uses a statutory and conceptual approach, both of which function to analyze the applicable legal rules so that differences can be found between conventional and sharia peer to peer lending fintechs and the extent to which sharia rules are applied in these fintechs. This study concludes that Islamic fintech plays a role as a driving factor in increasing the inclusiveness of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The presence of the sharia fintech industry can overcome the problems of Micro, Small and Medium Enterprises (MSMEs) in Indonesia, especially related to financing needs, ease of transaction processing, expansion of market access, and ease of preparation of financial reports</span><span lang=\"EN-US\">.</span>","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310148","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}
Dwinarko Dwinarko, Tabrani Sjafrizal, Aan Widodo, Pagi Muhamad
{"title":"Development Communications Through Forum in Participation and Motivation of Village Communities in Indonesia","authors":"Dwinarko Dwinarko, Tabrani Sjafrizal, Aan Widodo, Pagi Muhamad","doi":"10.29210/020232252","DOIUrl":"https://doi.org/10.29210/020232252","url":null,"abstract":"<span lang=\"EN-US\">This study aims to determine the perceptions and motivations of the community in village development deliberations. This study uses the grassroots development theory, which starts from the bottom up. Participation in development starts from planning the needs desired by the lowest community. Every individual and community institution in the region has a role in development through the motivation of community members in deliberation. The research approach used is descriptive qualitative with narrative analysis based on the results of interviews with informants. The research results show that participating in development can provide motivation and obtain equality of opinion which refers to the information submitted by the leader to be more enthusiastic in carrying out development. Motivation through attendance at deliberations to listen, see about development priority programs and discuss development budgets. A deliberation is a form of organisational communication that starts from group communication to provide input on development priorities in a transparent, credible, and accountable manner. The motivation for community involvement emphasises the decision-making process in community institutions—participation as a form of community emancipation in the process of involvement in infrastructure and economic development planning. The research contribution, in theory, can provide knowledge about the equality of public perceptions that deliberation becomes an effective communication model in development communication. Recommendation: The following research is social construction regarding gender equality, village officials, and village institutions in the motivation of village development meetings.</span>","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310162","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":"Empirical Study of Javanese Leadership Style in Surakarta, Indonesia","authors":"Joko Suyono","doi":"10.29210/020232262","DOIUrl":"https://doi.org/10.29210/020232262","url":null,"abstract":"<span lang=\"EN-US\">This research aimed at testing empirically the Hastabrata Leadership as the leadership that was based on the local wisdom of the Javanese values. The research was conducted utilizing the survey method in which the main tool for collecting the data was the questionnaire. The research design was cross-sectional, that is, the research was carried out in the certain point of time in Sukoharjo and Sragen Disctricts. As many as 138 Village chiefs were chosen as the research samples using Cluster Sampling technique. Data analysis was conducted using the Partial Least Square. The result showed that the dominant dimensions of the Hastabrata Leadership in Sukoharjo district happened to be different from those in Sragen district. The dominant dimensions in Sukoharjo district were the earth, the sun, the moon and the stars. While the dominant dimensions in Sragen district were the wind, the ocean, the fire, and the clouds. The different dominant dimensions between those two districts could not be separated from the historical factors of the division of the kingdom into Surakarta and Yogyakarta.</span>","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"189 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135310301","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 Sistem dan Karakteristik Tenaga Penjualan Terhadap Efektivitas Penjualan di PT. Prima Global Sukses","authors":"Adhani Fiqriansyah Afianto, Tatik Suryani","doi":"10.29210/020232287","DOIUrl":"https://doi.org/10.29210/020232287","url":null,"abstract":"<span lang=\"EN-US\">alah satu sistem distribusi adalah manajemen sumber daya manusia, yang memaksa karyawan untuk melakukan tugasnya dengan cara yang tidak melebihi batas yang ditetapkan oleh manajemen. Tujuan dari penelitian ini adalah untuk menguji hubungan dan pengaruh antar variabel seperti B. Pengaruh pengendalian terhadap pengendalian. Variabel sistem desain toko, pengalaman penjualan, kualitas hubungan, hasil penjualan dan keterampilan penjualan langsung, titik penjualan dan tes penjualan langsung. pengaruh variabel kinerja tenaga penjualan terhadap hasil penjualan. Penelitian ini menggunakan variabel kinerja penjualan sebagai variabel kontrol untuk pengaruh tidak langsung. Sampel penelitian ini adalah penjual PT. Prima Global Sukses berbasis di Makassar dan mempekerjakan total 50 orang. Teknik pengambilan sampel untuk menghasilkan sampel yang representatif adalah purposive sampling. Teknik analisis yang digunakan adalah SEM (Structural Equation Modeling) dengan alat analisis WarpPLS 7.0. Bagian utama dari penelitian ini adalah informasi dasar yang diperoleh dari survei. Hasil penelitian ini menunjukkan bahwa sistem manajemen sumber daya manusia, desain industri, kualitas relatif sumber daya manusia dan kompetensi berpengaruh positif dan signifikan terhadap kinerja tenaga kerja. Kompetensi penjualan dan kinerja tenaga penjual berpengaruh positif dan signifikan terhadap hasil penjualan. Kinerja wiraniaga dapat menyampaikan dampak desain wilayah penjualan, keterampilan penjualan, dan kualitas hubungan pada kinerja.</span>","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135309926","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":"Ownership Institutional and Firm Value: The Mediating Role of Profitability in Indonesian Firms","authors":"Radhi Abdul Halim Rachmat, Yana Hendayana","doi":"10.29210/020232242","DOIUrl":"https://doi.org/10.29210/020232242","url":null,"abstract":"<span lang=\"EN-US\">This study aims for research related to management that continues to grow. This research provides a clear picture related to the influence of corporate institutional ownership through profitability. The research was conducted on all companies listed on the Indonesia Edek Exchange from 2015 to 2018. The sample used in this study was comprised of 322 companies selected using the purposive sampling method. Data processing uses mediation analysis with the SPSS 24 application with additional PROCESS features by Hayes. The results of the study show that, first, institutional ownership has an effect on firm value. Second, profitability mediates the effect of institutional ownership on firm value</span>","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135309927","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}
Tukhas Shilul Imaroh, Abdul Hafaz Ngah, Sugiyono Sugiyono
{"title":"Analysis of Efficiency between Self Chek in and Conventional Chek in with Quese Method (Case Study at Terminal 3 Soekarno-Hatta Airport)","authors":"Tukhas Shilul Imaroh, Abdul Hafaz Ngah, Sugiyono Sugiyono","doi":"10.29210/020232402","DOIUrl":"https://doi.org/10.29210/020232402","url":null,"abstract":"<span lang=\"EN-US\">Queues occur as a consequence of the limited-service facilities. Queuing systems can occur in various places and times, one of which is checking in aircraft at Soekarno-Hatta International Airport Cengkareng. Comparative analysis of the time efficiency of the queuing system needs to be done to help make decisions on the implementation of the check in system to improve service performance in order to achieve customer satisfaction. This study aims to analyze the comparison of queue time efficiency between self-check in and conventional check using the queuing method. The population in this study are prospective passengers who will check-in at Terminal 3 Soekarno - Hatta Airport, the sample used is passengers who come and queue at the ticket check-in counter of Soekarno - Hatta Airport Tangerang to take boarding passes from February 2022. Sampling method using purposive sampling. The data collection method used primary data and secondary data. The data analysis method uses the Queuing System Performance analysis with the Multiple Line Queuing Model (M/M/S). The results of the research are expected to help solve problems, assist decision making and determine policies related to long queues at check-in activities at airports.</span>","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135309934","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 Pengembangan Ekowisata Bahari Dengan Pendekatan Soft System Method Di Desa Gisik Cemandi Kecamatan Sedati Kabupaten Sidoarjo","authors":"Edi Suhardono, Agus Wahyudi, Moh Musleh","doi":"10.29210/020232611","DOIUrl":"https://doi.org/10.29210/020232611","url":null,"abstract":"<a name=\"_Hlk117171617\"></a><span lang=\"EN-US\">Tujuan penelitian ini untuk mengkaji dan menjelaskan tentang pengembangan Ekowisata Bahari di Desa</span><span lang=\"EN-US\"> Gisik Cemandi Kecamatan Sedati Kabupaten Sidoarjo. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan <em>Soft System Method</em>. Hasil penelitian ini menunjukkan bahwa </span><span lang=\"EN-US\">pengembangan ekowisata bahari di Desa Gisik Cemandi menunjukkan ciri-ciri tidak sistemik, antara lain; <em>pertama</em>, masing-masing pihak bekerja berdasarkan sudut pandang para pihak sesuai dengan kepentingan masing-masing. <em>Kedua, </em>penyelesaian masalah pengembangan ekowisata bahari cenderungs ektoral dan parsial tidak terstruktur dan tidak merubah cara berfikir. <em>Ketiga, </em>menganggap masalah pengembangan ekowisata bukanlah sesuatu yang prioritas. <em>Keempat, </em>Visi pengembangan ekowisata bahari belum sampai pada tahap implementasi namun baru pada tahap wacana yang didasari pemikiran pengembangan wisata untuk meningkatkan ekonomi desa. Adapun saran penelitian ini adalah (1) Perlu adanya kesamaan cara bertindak dan cara berfikir tentang pengembangan ekowisata bahari sebagai upaya untuk meningkatkan kesejahteraan masyarakat, melalui kerjasama dan kolaborasi antar stakeholders; (2) pada analisa CATWOE antara C <em>(customers)</em>, A <em>(actors)</em> dan O <em>(owners) </em>adalah satu kesatuan yang tidak terpisahkan dalam transformasi pengembangan ekowisata</span><span lang=\"EN-US\">.</span>","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135309937","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":"Dampak pengetahuan produk dan citra merek terhadap minat beli yang dimediasi oleh kepercayaan konsumen","authors":"Kartika Imasari Tjiptodjojo","doi":"10.29210/020232737","DOIUrl":"https://doi.org/10.29210/020232737","url":null,"abstract":"","PeriodicalId":32780,"journal":{"name":"JPPI Jurnal Penelitian Pendidikan Indonesia","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135309939","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}