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EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY PERFORMANCE Roza Mulyadi; Ahyakudin Ahyakudin; Mukhtar Mukhtar
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.343 KB) | DOI: 10.30656/jak.v6i2.1070

Abstract

The purpose this research is to research influenc of internal audit performance measures, professional expertise and auditor work experience  towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.
Peran Pelatihan Dengan Metode On The job Training dan Metode Apprenticeship Untuk meningkatkan Kinerja Karyawan Pada perusahaan Labbaik Chicken Kota Serang Ahyakudin Ahyakudin; M. Ainun Najib; Dede Haryadi
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 3, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v3i2.6592

Abstract

Training is a way to build human resources towards an era of globalization that is full of competition and challenges. Therefore, training activities cannot be ignored, especially in facing an era of increasingly fierce competition, it can be assumed that training and human resource development are very important for employees to work better and better at the work being held or will be held. This is an effort to prepare the workforce or employees to face job duties that are considered not mastered in their field, including companies that we take as objects of research on the training and development of employees are employees of the Chiken Labbaik company Serang City which is located at Jl. Raya Cipocok T-junction Miyabon in front Alfamidi Cipocok - Serang - Banten prospective permanent employees (apprentices) are trained directly by the supervisior who reports directly to the Branch Manager. Descriptive method is a method of examining the status of a group of people, an object, a set of conditions, a system of thought, or a class of events in the present. Conclusion Training with the on the job training method and the Apprenticeship Method are more focused on increasing the ability and expertise of Labbaik Chicken company employees relating to the position or function that is the responsibility of the individual concerned at present (current job oriented). The goal to be achieved from a training program is to improve individual performance in the Chicken Labbaik company.
The Influence of Customer Incivility and Coworker Incivility on Job Satisfaction with The Mediation of Emotional Exhaustion Desi Rai Sahputri; Ahyakudin Ahyakudin
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i4.133

Abstract

This study aims to determine the influence of customer incivility (X1) and coworker incivility (X2) on job satisfaction (Y) with emotional exhaustion as a mediating variable (Y) among frontline employees at The Royale Krakatau Hotel Cilegon with 50 respondents. This research used a quantitative approach with a census sampling method and analyzed the data using Partial Least Square (PLS) method. The results showed that there was a significant influence of customer incivility on job satisfaction, coworker incivility had a significant relationship with job satisfaction. Moreover, the results also showed that emotional exhaustion had a significant influence on job satisfaction. Additionally, the results indicated that emotional exhaustion significantly mediated the relationship between customer incivility and job satisfaction. Furthermore, the results showed that emotional exhaustion significantly mediated the relationship between coworker incivility and job satisfaction.
Pengetahuan dan Kesadaran Zakat; Implikasinya Terhadap Minat Karyawan Usaha Menengah Besar (UMB) untuk Membayar Zakat Pada BAZNAS Najmudin Najmudin; Ahyakudin Ahyakudin; Elif Pardiansyah; Sujai Sujai; Puspita Maelani; Rasidah Novita Sari
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 7, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v7i1.20114

Abstract

This study aims to determine (1). The effect of zakat knowledge on interest in paying zakat at BAZNAS. (2. Effect of zakat awareness on interest in paying zakat at BAZNAS. And (3). Effect of knowledge and understanding of zakat on interest in paying zakat at BAZNAS. The object of this research is employees of Large and Medium Enterprises (UMB) in Banten Province. The research method used is a quantitative-descriptive method. The data collection method uses a questionnaire. The data is processed using SPSS software version 23. The data analysis uses multiple linear regression methods. The results of this study indicate that (1) Zakat knowledge has a significant positive effect on the intention to pay zakat at BAZNAS. (2 Awareness of zakat on interest in paying zakat at BAZNAS. And (3). Knowledge and awareness of zakat simultaneously significantly positively affect interest in paying zakat on BAZNAS. Interest in paying zakat at BAZNAS Banten Province is influenced by the knowledge and understanding of zakat employees by 48.3 percent. In comparison, the remaining 51.7 percent is influenced by other variables not examined in this study.
Pengaruh Pemasaran Konten dan Influencer Terhadap Minat Beli Produk Keuangan Syariah dengan Pemasaran Viral Sebagai Variabel Intervening Satrio Widiatmojo; Moch Mukhsin; Ahyakudin Ahyakudin
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10879

Abstract

Penelitian ini merupakan hasil survei jumlah pemasaran konten dan influencer yang mempengaruhi dampak minat beli produk keuangan syariah pada Gen Z di kota Serang dengan pemasaran viral sebagai variabel intervening. Survei dilakukan di Kota Serang dengan jumlah sampel sebanyak 100 responden. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah non-probability sampling dan jenis pengambilan sampelnya adalah purposive sampling. Metode pengumpulan data dilakukan dengan mengirimkan kuesioner dan mengukur 20 indikator. Analisis data Teknik yang digunakan untuk menjawab hipotesis adalah software Smart PLS yang dibangun dengan menggunakan 4 variabel dan indikator reflektif laten. Hasil penelitian menunjukkan bahwa (1) Nilai pemasaran konten mempunyai pengaruh positif dan signifikan terhadap minat beli. (2) influencer mempunyai pengaruh negatif terhadap minat beli. (3) content marketing mempunyai pengaruh positif yang signifikan pengaruhnya terhadap viral marketing. (4) influencer mempunyai pengaruh positif terhadap viral marketing. (5) viral marketing mempunyai pengaruh positif terhadap minat beli. (6) content marketing mempunyai pengaruh positif terhadap minat beli melalui pemasaran viral sebagai variabel intervening. (7) influencer mempunyai pengaruh positif terhadap minat beli dengan pemasaran viral sebagai variabel intervening.