JURNAL ECONOMINA

Pengaruh Kompetensi, Motivasi, dan Komunikasi Audit terhadap Kualitas Audit

2024-12-12T14:35:03+00:00

This study aims to determine the effect of competence, motivation, and audit communication on audit quality. The data used in this study are primary data by distributing questionnaires to the South Jakarta Public Accounting Firm. The sampel in this study were 75 auditors who worked at the South Jakarta Public Accounting Firm. The sampling technique used is non-probability sampling technique. Researchers use a purposive sampling technique with certain criteria to determine the sample. The data analysis technique used is descriptive statistical test, then validity and reliability test followed by classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, then continued with hypothesis testing consisting of f test (simultaneous), t test (partial) and coefficient of determination test. The results of this study indicate that the effect of competence, motivation, and audit communication simultaneously affects audit quality, competence has a significant effect on audit quality, motivation has no significant effect on audit quality and communication has an effect on audit quality.

Pengaruh Audit Lag, Pertumbuhan Perusahaan, dan Rasio Aktivitas terhadap Penerimaan Opini Audit Going Concern

2024-12-12T14:35:18+00:00

This study aims to determine the effect of audit lag, company growth, and activity ratio on going concern audit opinion acceptance. The data used is secondary data from the company's annual financial statements. The sample in this study were property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique used is purposive sampling technique, obtained a final sample of 27 companies. The analysis technique used is logistic regression analysis technique using the Eviews 12 assistance application. The results showed that partially only the audit lag variable had a significant positive effect on going concern audit opinion acceptance. While the variables of company growth and activity ratio have no effect on going concern audit opinion acceptance.

Pengaruh Iklan Shopee Program Flash Sale terhadap Minat Beli (Ibu Rumah Tangga) di Kota Pontianak

2024-12-12T14:35:32+00:00

Technological developments are felt in various fields, one of which is online shopping or what is often called e-commerce. One of the e-commerce that is very popular nowadays is Shopee. Shopee has various programs, one of which is flash sales. This research aims to find out how much influence the Shopee flash sale program advertisement has on the buying interest of housewives in the city of Pontianak. This research uses quantitative methods with partial tests (t) and simple linear regression tests. The results of the partial test (t test) with a tcount of 7.279 are greater than the ttable value of 1.669 with a significance of 0.01 < 0.05. It can be concluded that the flash sale program advertisement has a positive and significant effect on housewives' buying interest because the tcount > ttable and the significant value is smaller than 0.05 so that Ho is rejected and Ha is accepted. The results of the simple linear regression test equation can be translated as a constant of 4.576, which means that the consistency value of the purchase interest variable is 4.576, the X regression coefficient is 0.499, which states that adding 1% of the value of the Y variable will increase by 0.499. The regression coefficient is positive, so it can be said that the direction of the influence of flash sale program advertising on buying interest is positive and based on the significance value obtained from the table above, it is 0.001 < 0.005, so it can be concluded that the flash sale program advertising variable has an effect on the buying interest variable.

Peran Manajemen Sumber Daya Manusia dalam Meningkatkan Kinerja Dosen di Universitas Nahdlatul Ulama Kalimantan Barat Tahun 2024

2024-12-12T14:35:48+00:00

The purpose of this study is to analyze how the role of human resource management in improving the performance of lecturers at Universitas Nahdlatul Ulama Kalimantan Barat (UNU Kalbar) through the implementation of management functions, workload analysis, and factors that affect performance. This research method uses a qualitative approach that collects data through observation, interviews documentation and questionnaires. The results of this study indicate that the Role of Human Resources Management in Improving Lecturer Performance at the Universitas Nahdlatul Ulama Kalimantan Barat (UNU Kalbar), namely by planning, organizing, directing, supervising, workload, and factors that influence performance can be said to be quite good. Planning, each study program will certainly submit the needs of lecturers at UNU Kalimantan Barat has been done well, but there are still differences between planning and implementation. Organizing, placing and dividing tasks according to their respective abilities and educational backgrounds. Directing, given as a circular letter sent from the Higher Education to be conveyed to lecturers, of course, the system is based on the governance and management that exists at UNU Kalimantan Barat. Supervision, in order to refer to the quality of learning is getting better so that we expect the quality of students at UNU Kalimantan Barat to be of higher quality. Workload, faced by UNU Kalbar lecturers is a mismatch between workload and income. Solutions can be considered, namely salary adjustments, increasing the number of lecturers, improving facilities, and maximizing the use of resources. Factors affecting performance, from the work environment, facilities and infrastructure, workload, and road access to campus. The conclusion of this research is that UNU Kalimantan Barat faces many complex lecturer management problems that require comprehensive solutions. By conducting regular evaluations, harmonizing policies, improving lecturers' welfare, and strengthening infrastructure, the quality of education at UNU Kalimantan Barat can be continuously improved.

Potensi Ekspor Kerajinan Makrame Buatan Indonesia di Pasar Amerika Serikat

2024-12-12T14:36:05+00:00

This research discusses the SWOT analysis of macrame handicrafts using cotton ropes that require high skill, accuracy, and time in making so that they have selling value. The purpose of this study is to determine the identification of strengths, weaknesses, opportunities, threats, product marketing strategies, product manufacturing, and exports, especially to the United States market. The data for this analysis was taken with a qualitative method through secondary data and identifying market conditions, opportunities, and obstacles in the export process. The results show that macrame has great potential to be exported and marketing through social media and e-commerce platforms can increase global sales. With this research, it is hoped that it will help expand the market reach of macrame artisans in international e-commerce.