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FAKTOR-FAKTOR PENENTU AUDIT DELAY DI INDONESIA: STUDI META ANALYSIS JK, Handarudigdaya; Wdiyastuti, Tri; Wiratno, Adi; Ahmaddien, Iskandar
Jurnal Teknologi dan Terapan Bisnis Vol. 2 No. 1 (2019): Vol 2 No 1 (2019): Jurnal Teknologi dan Terapan Bisnis
Publisher : UPPM Akademi Komunitas Semen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0301/jttb.v2i1.65

Abstract

This study aims to examine the determinants of audit delay in Indonesia, using Meta Analysis. Where Meta analysis is a standard statistical method that serves to synthesize results from individual studies that have "same" themes in order to provide a more significant answer (Cooper, 2010). The sample in this study using 35 study (articles, working papers, theses) obtained from google scholar from 2008-2018 obtained from google scholar, and selected by purposive sampling. Each selected scientific publication must have the same concept and definition, both dependent and independent variables. The results of empirical testing with Meta Analysis found that ROA, DER, DR, Auditor Opinion, Profit / Loss, and Age of Company is the determinant of audit delay. While Total Assets and Auditor Reputation is not a determinant factor audit delay
Determining Factors in Purchasing Decisions Ahmaddien, Iskandar
Journal of Research in Business, Economics, and Education Vol. 2 No. 4 (2020): August
Publisher : Kusuma Negara Business School

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Abstract

The Research aims to find out how much quality products, prices, and locations affect consumer buying decisions in the Insurgent Store. The type of research used is to use the SPSS 26 system with a model of multiple linear regression. For data retrieval in this research using qualitative method through the questionnaire and the population taken is as many as 100 respondents who are the consumers who have visited the Insurgent Store. This study include product quality (x1), Price (x2), location (x3) and purchase decision (Y). Product quality variables have the greatest impact on purchase decisions of 0908, followed by a location variable of 0888, while price variables have the lowest influence over other variables of 0872. Through this study from 3 variables used showed simultaneous influence in the visit decision making.
Aspects Related to the Fraud in Procurement Ahmaddien, Iskandar
Journal of Research in Business, Economics, and Education Vol. 3 No. 2 (2021): April
Publisher : Kusuma Negara Business School

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Abstract

This study intended to examine the effect of the variables of committee quality in procurement, provider quality in procurement, systems and procedures, ethics, environment, and risk assessment of fraud in procurement of goods or services at the Central Bureau of Statistics (CBS). This study utilized a survey method by distributing questionnaires at the Directorate of Asset Management and Maintenance in CBS by involving Commitment Making officials (CMO). Subsequently, collected information was analyzed by using multiple regression in the Lisrel application. The results of this study showed that the quality of the committee, the quality of provider and the environment in procurement provides a significant influence on fraud in the procurement of goods and services, while systems and procedures, ethics and risk assessments do not contribute significantly on fraud in procurement of goods or services.
JURIDICIAL REVIEW OF GOVERNMENT PROCUREMENT OF GOODS AND SERVICES BASED ON PRESIDENTIAL REGULATION 12 2021 IN CONJUNCTION OF PRESIDENTIAL REGULATION 16 2018 Ahmaddien, Iskandar
ROMEO : REVIEW OF MULTIDISCIPLINARY EDUCATION, CULTURE AND PEDAGOGY Vol. 1 No. 1 (2021): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.969 KB) | DOI: 10.55047/romeo.v1i1.41

Abstract

There are a variety of issues that arise in the procurement of government goods and services, ranging from effectiveness and efficiency to the misuse of funds allocated to the procurement of goods and services by the government. Following the numerous issues that arose, the government took efforts to change its policies on goods and services as a result of the various issues that arose. Policy modifications are established by issuing a Presidential Regulation (Perpres) governing the procurement of new goods and services, particularly Presidential Regulation Number 12 of 2021 to reinforce Presidential Regulation Number 16 of 2018. Qualitative methods were used in conjunction with document studies in this study. In this study, secondary data in the form of primary legal materials, in this case Presidential Regulation No. 12 of 2021 concerning the procurement of government goods and services, was used to support the findings of existing scientific research and various related literature. The primary legal materials used in this study were Presidential Regulation No. 12 of 2021 concerning the procurement of government goods and services, which was supported by the findings of existing scientific research and various related literature. The results of this study are the governance of government procurement of goods/services in Presidential Regulation Number 12 of 2021 as a refinement of Presidential Regulation Number 16 of 2018 concerning Government Procurement of Goods/Services (hereinafter referred to as Perpres 16/2018) which was promulgated in March 2018. This regulation is intended to accelerate and simplify the process, as well as provide value for money and also easy to manage and supervise.