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All Journal Comment: an International Journal of Community Development Media Riset Akuntansi Auditing & Informasi
Ice Nasyrah Noor
Universitas Trisakti
Economics, Econometrics & Finance Other

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Business Management Training for the MSME / UMKM (Micro, Small and Medium Enterprises) Community in South Jakarta Lutfi Baradja; Ice Nasyrah Noor; aina zahra parinduri
Comment: an International Journal of Community Development Vol 2 No 1 (2019)
Publisher : Perkumpulan Peneliti Ilmu Lingkungan - Green Visioneers

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Abstract

Community service (PKM) in the form of business management training and calculation of cost production is administered to the South Jakarta MSME community, which provided positive feedback. The training discussed the search for business ideas to be carried out by the MSME and to assist the community in understanding the direction and purpose of establishing a business. The training was provided to determine the vision, mission, strengths, weaknesses, opportunities, threats, and the best strategy in business management. The result of this study showed that MSME is provided training to analyze SWOT till the right strategies are formed and are guided by Instructors. Furthermore, its understanding increased with the provision of hands-on training, which provided them with a better understanding of their business objectives.
Business Management Training and Calculation of Cost Production (HPP) for the MSME / UMKM (Micro, Small and Medium Enterprises) Community in South Jakarta aina zahra parinduri; Lutfi Baradja; Ice Nasyrah Noor
Comment: an International Journal of Community Development Vol 3 No 1 (2020)
Publisher : Perkumpulan Peneliti Ilmu Lingkungan - Green Visioneers

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Abstract

Community service (PKM) in the form of business management training and calculation of cost production (HPP) is administered to the South Jakarta MSME community, which provided positive feedback. The training discussed the search for business ideas to be carried out by the MSME and to assist the community in understanding the direction and purpose of establishing a business. The training was provided to determine the vision, mission, strengths, weaknesses, opportunities, threats, and the best strategy in business management. The result of this study showed that MSME is provided training to analyze SWOT till the right strategies are formed and are guided by Instructors. Furthermore, its understanding increased with the provision of hands-on training, which provided them with a better understanding of their business objectives.
EFEKTIVITAS SATUAN PEMERIKSAAN INTERNAL PADA UNIT BADAN LAYANAN UMUM Adhini Wijayanti; Harti Budi Yanti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.233 KB) | DOI: 10.25105/mraai.v20i1.6948

Abstract

The purpose of this study is to examine the factors that influence the effectiveness of Internal Audit (Internal Audit Unit) in the Public Service Agency unit of the Ministry of Transportation office, Jakarta, including Internal Auditor Competency, Objectivity of Internal Auditor, Management Support and Work Experience. There are 3 (three) independent variables that affect the effectiveness of Internal Audit as the dependent variable, namely Internal Auditor Competency, Objectivity of Internal Auditor, Management Support with Internal Auditor Work Experience (Internal Audit Unit) as a moderating variable. The population in this study was 110 internal auditors working in the Internal Audit Unit of the Public Service Agency's Office of the Ministry of Transportation. This study uses primary data in the form of questionnaires, 100 questionnaires can be processed using the method of Multiple Linear Regression. Based on the analysis of the independent variables significantly positive effect on the dependent variable with Work Experience as a moderating.
FENOMENA DISFUNGSIONAL AUDIT Emma Saur Nauli Sipayung; Dhea Erka Zahara; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.098 KB) | DOI: 10.25105/mraai.v21i2.9401

Abstract

This study aims to examine the determinant factors of dysfunctional audit behaviour. This analysis used job stress and technical competence of auditors as an independent variable, dysfunctional audit behavior as dependent variable, and personality traits from The Big Five Personality theory and locus of control as moderating variables. The samples used in this study were auditors who work in public accounting firm in the region of DKI Jakarta. The results show that job stress has a positive effect on dysfunctional audit behaviour, the technical competence of the auditor has a negative effect on dysfunctional audit behaviour. In addition, personality traits of neuroticism and external locus of control reinforce positive effects of job stress on dysfunctional audit behaviour. Meanwhile personality traits openness to experience and internal locus of control were able to weaken the relation of job stress to dysfunctional audit behaviour. Then, other personality traits such conscientiousness, extraversion, and agreeableness do not weaken the positive effect of job stress with dysfunctional audit behavior. This indicates that the auditor's technical competence, personality traits and locus of control are important to reduce the likelihood of dysfunctional audit behavior.Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel penelitian ini berjumlah 130 responden. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit. 
Co-Authors Adhini Wijayanti aina zahra parinduri Dhea Erka Zahara Emma Saur Nauli Sipayung Lutfi Baradja Yanti, Harti Budi