Reslaj : Religion Education Social Laa Roiba Journal最新文献

{"title":"The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable","authors":"Kusiyah Kusiyah, Paul Usmany, Made Susilawati, Mustofa As’ady, Yulian Sahri","doi":"10.47467/reslaj.v6i3.6158","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.6158","url":null,"abstract":"Internal audit quality is the initial stage that greatly influences whether a company's audit quality is good or bad, as well as being the initial door to creating a company that is healthy, clean, accountable, transparent, and upholds every existing company and state regulations. There are a number of factors that can influence whether the quality of internal audit is good or bad, including the auditor's moral reasoning to find odd flaws, increase the detail of the audit, and so on. Therefore, this research aims to analyze the influence of Moral Reasoning on Internal Audit Quality with Auditor Competence as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is primary data distributed to 300 BUMN internal auditors spread throughout Indonesia. This data uses a questionnaire method in its distribution containing the choices of agree, strongly agree, strongly disagree, disagree, and normal/average regarding auditor reasoning, auditor competence, and internal audit standards. Hasil penelitian menunjukkan jika  the Moral Reasoning variable can have a positive relationship and a significant influence on Internal Audit Quality because the P-Values value is positive and is below the significance level of 0.05, namely 0.019. This is because good moral reasoning from an auditor can make the auditor prioritize the interests of the public/company/state rather than personal interests or only some parties.  This proves that the author's first hypothesis and first belief can be accepted. Apart from that, the Auditor Competency variable can moderate the relationship between the Moral Reasoning variable and Internal Audit Quality because the P-Values value is in a positive direction and is far below the significance level of 0.05, namely 0.000, even smaller than the direct assessment of 0.019. This is because good Moral Reasoning makes auditors prioritize the public interest, if accompanied by good Auditor Competency, it will make the influence of Moral Reasoning on Internal Audit Quality more significant. In this way, the second hypothesis and the researcher's second belief can also be accepted.","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"9 2-3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140507347","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":"The Influence Of Role Ambiguity On Employee Creativity Through Role Conflict As An Intervening Variable","authors":"Ni Kadek Suryani, Paul Usmany, Teguh Setiawan Wibowo, Ahmad Salabi, Debiyanti Kune, Luh Ade Calista Sandy Wendikasari","doi":"10.47467/reslaj.v6i3.6168","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.6168","url":null,"abstract":"Roles that are ambiguous, do not have clear specifications and functions, along with role conflicts that often clash, researchers believe will increase employee creativity because employees must improve from the problems/conflicts they have so that their performance is good, the company's performance is good, and they can be trusted in many tasks / targets that a company has. Therefore, this study aims to analyze the influence of Role Ambiguity on Employee Creativity with Role Conflict as a moderating variable. This research is a quantitative research,  with an explanatory approach which researchers obtained from collecting questionnaires from Pegadaian insurance employees spread throughout Indonesia with the criteria of having worked for at least 1 year. This data can also be called primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The results show the Role Ambiguity variable can have a positive relationship and a significant influence on Employee Creativity because the -Values value is positive and is below the 0.05 significance level, namely 0.024. Apart from that show that the Role Conflict variable can moderate the relationship between Role Ambiguity and Employee Creativity because the P-Values value is positive and has a value below the significance level of 0.05, namely 0.000, which is smaller than the direct test of 0.024. In this way, the two research hypotheses above can be accepted and proven comprehensively and scientifically. \u0000 ","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140507577","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":"Merancang Komunikasi Terestrial Inframerah Optik Ruang Bebas Untuk Konektivitas Perkotaan : MRT Indonesia","authors":"Aulya Monica Putri, Enrico Naufal Fadilla, Erna Sri Sugesti","doi":"10.47467/reslaj.v6i3.6163","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.6163","url":null,"abstract":"This research titled \"Designing Terrestrial Infrared Free Space Optics Communication for Urban Connectivity: MRT Indonesia\" explores the application of Free Space Optics (FSO) technology in the Mass Rapid Transit (MRT) transportation system in Indonesia. Utilizing 16-QAM modulation and MIMO antennas, this study demonstrates that FSO can provide efficient and reliable communication, even in challenging weather conditions. Solutions for curved routes or those without Line of Sight (LoS) are also identified, including the use of FSO, optimal route selection, and the installation of repeaters or relay stations. The benefits resulting from the implementation of this technology include fast and reliable connectivity, flexibility in route adjustment, and enhanced security and privacy for passengers.","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"19 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140507370","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 Disiplin Kerja dan Efikasi Diri terhadap Prestasi Kerja yang di Moderasi oleh Motivasi Kerja pada Dinas Perindustrian dan Perdagangan Provinsi Sumatera Utara","authors":"Saskia Saskia, Sunaryo Sunaryo, Aya Shofia","doi":"10.47467/reslaj.v6i3.6172","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.6172","url":null,"abstract":"This research aims to determine Work Discipline and Self-Efficacy on Work Performance with Work Motivation as a moderating variable at the North Sumatra Province Industry and Trade Service. This research uses smartpls 4 as an analytical tool to determine the variables studied and justify how significantly the influence of the independent and dependent variables strengthens or weakens them. In this research, Structural Equation Modeling (SEM) was used with the Partial Least Square (PLS) method. In this study, the entire sample population was 155 employees at the North Sumatra Province Industry and Trade Department. The results of this research show that work discipline has a positive and significant effect on work performance. Self-efficacy has a positive and significant effect on work performance. Work motivation has a significant positive effect on work performance, negative work motivation does not significantly moderate self-efficacy on work performance, positive work motivation significantly moderates work discipline on work performance","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"50 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140507731","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 Reputasi terhadap Legitimasi di Perguruan Tinggi Indonesia","authors":"Intan Julita, Baihaqi Baihaqi","doi":"10.47467/reslaj.v6i3.6165","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.6165","url":null,"abstract":"This research aims to examine the influence of reputation on legitimacy. The population in this study were Senior Lecturers in Accounting Study Programs in all Indonesian Universities. Sampling in this research used the technique of distributing questionnaires directly to Senior Accounting Lecturers in the form of a Google form. Data collection used a sample of 42 Senior Accounting Lecturers from 37 Universities in Indonesia using purposive sampling. This research considers pragmatic, moral, and cognitive types of legitimacy, and analyzes reputation in relation to performance, innovation, social responsibility, service, governance, and workplace climate. According to lecturers, a university's reputation has a positive influence on its legitimacy. Data processing and testing uses structural modeling with the SmartPLS version 3 system.","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"12 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140508440","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":"Pemanfaatan Modul Lora SX1278 Sebagai Sistem Telekontrol pada Robot Penjaga","authors":"Putra Wirayudha, Dekki Widiatmoko, Aguk Sridaryono, Mokhammad Syafaat, Kasiyanto Kasiyanto","doi":"10.47467/reslaj.v6i3.6102","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.6102","url":null,"abstract":"The frequent armed conflicts in Papua have earned it the dubious distinction of being the number one region in Indonesia with the highest incidence of armed conflicts. These actions are claimed to be the work of the Armed Criminal Group (ACG) and often target military posts or guard stations. Given the conditions at these guard stations, there is a perceived need to introduce technology for better anticipating and countering attacks. In response to these challenges, the author envisions the introduction of a guard robot as a solution. This proposed guard robot is integrated with an SS2 weapon and has the capability for remote control of its firing. The remote control of the robot is facilitated by the LoRa Sx1278 module, which is purported to have a range of up to 500 meters. The researcher's proposed guard robot consists of components, including the Arduino Nano, LoRa SX1278 Module, L298N Motor Driver, DC Motors, Solenoid, 12-Volt LiPo Battery, Step-down module, and KY-023 Joystick. The research findings highlight the impact of the quantity of data on transmission delay. The lowest delay observed during the 10th test, with the transmission of 10 words, had an average delay of 531 ms, while the lowest delay during the first test, involving the transmission of a single word, had an average delay of 81 ms. In terms of data transmission range tests using the LoRa SX1278 module, under Line of Sight (LOS) conditions, the best range achieved was 350 meters, whereas under Non-Line of Sight (NLOS) conditions, the range was limited to 100 meters.","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"62 37","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139534783","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":"Dark Tourism as a Tourism and Culture Development Strategy in Indonesia","authors":"Khil Wailmi, Tono Mahmudin, Riztrya Novedliani, R. Randi, Lutpi Samaduri","doi":"10.47467/reslaj.v6i3.6054","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.6054","url":null,"abstract":"This research aims to (1) determine the potential for tourism and dark tourism culture in Indonesia; (2) knowing the strategy for developing tourism and culture through dark tourism. This research uses descriptive qualitative research. The data sources used in this research were obtained from books, websites and literature related to dark tourism as a tourism and culture development strategy in Indonesia. The analysis used in this research is SWOT analysis. The results of this research show that (1) the development of the attraction of dark tourism in Indonesia has great potential. Indonesia has a lot of dark tourism with historical and cultural values that attract tourists; (2) strategies for developing tourism and culture through dark tourism include marketing planning for dark tourism as tourism and culture, creating a dark tourism concept, collaborating with tourism agencies and private parties to support dark tourism, and education and promotion of dark tourism programs.","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"9 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139451293","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 Struktur Modal Struktur Aktiva dan Likuiditas terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia","authors":"NuriekeAdistya Anggraini, I. Istiatin, S. Hartono","doi":"10.47467/reslaj.v6i3.4729","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.4729","url":null,"abstract":"The purpose of this research is to describe the effect of financial structure, asset composition, and liquidity level on the profits of manufacturing companies listed on the Indonesia Stock Exchange. Over a period of 24 months, 78 companies in the manufacturing sector suffered losses due to sampling. It was successfully studied that the impact of asset structure on profitability was not significant, the impact of capital structure on real profitability, and liquidity had a significant impact on manufacturing companies based on this study. Keywords: Capital Structure, Asset Structure, Liquidity, Profitability","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139212888","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 Motivasi Kinerja Karyawan PT. Kelola Mina Laut Gresik","authors":"R. Adawiyah, Aries Kurniawan","doi":"10.47467/reslaj.v6i3.5602","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.5602","url":null,"abstract":"This research aims to analyze the motivational factors that influence employee performance at PT Kelola Mina Laut Gresik. The research method uses a qualitative approach with data collection through interviews. The research sample consisted of 20 respondents who were employees from various company divisions. The analysis results show that intrinsic motivation, such as recognition, responsibility, and opportunities for development, has a significant positive impact on employee performance. Apart from that, extrinsic factors such as financial incentives and work environment also have a strong influence on performance. These findings illustrate the importance of paying attention to aspects of intrinsic and extrinsic motivation in improving employee performance at PT Kelola Mina Laut Gresik. The practical implication of this research is the need for companies to pay attention to the recognition system for achievements, provide appropriate incentives, and create a work environment that supports employee development. This research contributes to company management in designing more effective motivation strategies to improve employee performance, which in turn can have a positive impact on productivity and work quality at PT Kelola Mina Laut Gresik.","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139211569","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":"Implementasi Program Penilaian Kepatuhan terhadap Standar Pelayanan Publik oleh Ombudsman Republik Indonesia Perwakilan Jawa Timur","authors":"Fanny Andrianto Irawan, Kalvin Edo Wahyudi","doi":"10.47467/reslaj.v6i3.5557","DOIUrl":"https://doi.org/10.47467/reslaj.v6i3.5557","url":null,"abstract":"This research aims to describe the implementation of compliance assessments with public service standards by the Republic of Indonesia Ombudsman representing East Java. The research method uses descriptive qualitative. Assessing compliance with public service standards is the duty and authority of the Ombudsman of the Republic of Indonesia as the supervisor of public services. This program for assessing compliance with public service standards has been designed as a form of supervision by the Ombudsman of the Republic of Indonesia regarding public service standards. This compliance assessment program is used to ensure that in public services there are no more maladministrative activities so that service recipients can be provided with the best service in order to provide a feeling of comfort and security to service recipients. The implementation of the compliance assessment carried out by the Ombudsman representative for East Java has been very good although there are still slight deficiencies in terms of employee resources in carrying out the compliance assessment. It can be concluded that the implementation carried out by the Ombudsman representing East Java has gone very well.","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139211521","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}