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The Role of Experience, Knowledge, Time Pressure and Risk on Sampling Method in Audit Lestari, Setyani Dwi; Leon, Farah Margaretha; Riyadi, Selamet; Reza, Heru Kreshna; Yuwono, Y.
ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v4i2.994

Abstract

Objectively, this study examines the conceptual model related to the use of sampling methods empirically in audit cases. Investigates the relationship between the conceptual model in using the sampling method from the aspects of auditor knowledge, auditor experience, time adequacy, and risk considerations. This study involved a sample of 107 auditors from various categories of available positions at the Supreme Audit Agency. This study's independent variables include auditor knowledge, experience, time pressure, and audit risk. Simultaneously, statistical sampling methods are the dependent variable for empirical testing, namely, using a linear regression approach with SmartPLS as a statistical tool. The four hypotheses' test results show that all independent variables positively and significantly affect the variable using the sampling method for audit purposes. Audit risk considerations are the most influential variable and the dominant reason the auditor uses the sampling method to present the audit report. We highlight that the time pressure factor is a variable that is so dominant that it correlates using the sampling method for an audit report so that the assumption of an auditor's experience and knowledge can be optimal in presenting an audit report as long as technical constraints such as time-pressure are also flexible and rational.
Customer Relationship Management In Banking Sector Case Study Of Conventional Banks Dennis Rydarto Tambunan; Heru Kreshna Reza; Melly Susanti; Sabri
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.364

Abstract

The importance of Customer Relationship Management (CRM) to help businesses acquire new customers, retain existing ones and maximize their lifetime value. This paper discusses the role of Customer Relationship Management in 4 bank units and the need for Customer Relationship Management to increase customer value by using several analytical methods in CRM applications. This paper attempts to identify the technological revolution witnessed by commercial banks and to what extent it has benefited banks to build better customer relationship management (CRM) services between public sector banks and private sector banks. The purpose of this study is 1) to analyze customer opinions about bank CRM in relation to service quality management. 2) To find out the customer's opinion about the bank's CRM on customer relationship management. This study uses primary and secondary data. Primary data will be collected by distributing structured questionnaires to conventional banks (Private and Government). Secondary data will be collected from records published by the financial services authority (OJS), standard textbooks and published research papers, and through web information. The primary data required will be collected from 6 banks in Bengkulu. In addition to collecting information from banks, it also collects information from the general public who have bank accounts.
Measurement Of Company Performance With Approach Balanced Score Study Case: Regional Drinking Water Company Kurniati Karim; Dennis Rydarto Tambunan; Nirta Vera Yustanti; Heru Kreshna Reza; Melly Susanti
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.398

Abstract

Performance is a process carried out in achieving a result for each company or organization in the stage of providing services or products to customers within a certain period of time in accordance with their duties and functions. This study aims to conduct and see the overall organizational picture of the performance assessment of the Regional Water Company (PDAM) of Sungai Penuh Jambi City using the Balanced Score Card approach. viewed from four perspectives, namely: financial perspective, customer perspective, internal business perspective, and learning and growth perspective. From the results of the research on the Performance Measurement of Regional Drinking Water Companies (PDAM) of Sungai Penuh Jambi City using the Balanced Scorecard approach from a financial perspective through the current ratio, profit margin, operation ratio, return on investment, it shows that the company's financial performance is in good condition despite a decline in sales in 2019 For performance measurement based on customer perspective from customer acquisition, customer retention, customer satisfaction, customer satisfaction can be said to be good, although customer satisfaction that the Regional Drinking Water Company (PDAM) of Sungai Penuh Jambi City in 2020 can be said to be not good. Furthermore, the correlation/correlation of performance based on the perspective of internal business processes on the motivation variable, power alignment, has an influence level of 50.9% with a significance level of <5% or 0%, but for training it has a significance level. below 5% or equal to 0%. The performance based on the learning and growth perspective on employee satisfaction, employee retention, productivity, contributes positively to the company's economic improvement.
Overview Of Village Fund Allocation By Number Of Villages Heru Kreshna Reza; Kurniati Karim; Melly Susanti
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.426

Abstract

The existence of regional autonomy can increase regional income, villages can be more independent in managing village finances. This type of quantitative descriptive research will answer how big is the relationship between the Village Fund Allocation (ADD) given to each district and the number of villages. The populace in this review is the breakdown of town assets by area/city for monetary year 2020. Furthermore the example utilized in this review is subtleties of town assets by area/city for financial year 2020 in Bengkulu Province, which are 9 areas. The outcomes observed that the assignment of town subsidizes given to every area was as per the Regulation of the Minister of Finance of the Republic of Indonesia No. 193/Pmk.07/2018, however the aftereffects of the connection test showed that the connection between the allotment of town assets to the 9 locale and the quantity of towns shows the relationship that Average is equivalent to 0.411.
The Mediating Role of Customer Trust on the Relationships of Celebrity Endorsement and E-WOM to Instagram Purchase Intention Ahmad Firman; Gunawan Bata Ilyas; Heru Kreshna Reza; Setyani Dwi Lestari; Aditya Halim Perdana Kusuma Putra
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 1 (2021): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i1.20594

Abstract

This study aims to reanalyze and reconfirm the relationships of celebrity endorsements and E-WOM on consumer purchasing intentions and examine the indirect influence of celebrity endorsements and e-WOM and trust as the mediation of purchase intentions. This study is the first in Indonesia to analyze the above mediating relationships. The data are from 100 Instagram users responding to online questionnaires and analyzed with PLS-SEM. The results showed that celebrity endorsement and e-WOM positively influence consumer confidence and purchasing intentions by mediating trust variables. This research highlights the role of influence in creating positive buzzes to the promoted sales.
Workload and work professionalism against AKIP : accountability for performance of government agencies Heru Kreshna Reza; Dennis Rydarto Tambunan; Kurniati Karim; Melly Susanti
Journal of Economics and Business Letters Vol. 1 No. 4 (2021): December
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accountability Performance Of government agencies is a manifestation of the obligation of a government agency to account for the success or failure of implementing programs and activities that have been mandated by stakeholders . To avoid the failure of the performance levels required by the proper distribution of work and professionalism in complete assigned tasks. The purpose of this study was to determine the relationship between workload and professionalism on the Performance Accountability of Government Agencies (AKIP). The population in this study were all State Civil Apparatus (ASN) atInspectorate the Bengkulu City. Sample data as many as 75 State Civil Apparatus. The Technique analysis data uses a moderating effect test, namely the quasi-moderated absolute difference test of Multiple Linear Regression (multiple linear regression) using the IBM SPSS Statistics 22 statistical program. The results of this study show that there is a significant relationship between workload and professionalism on the Performance Accountability of Government Agencies in Bengkulu City Inspectorate. It is proven by the significance value in the partial test between workload and professionalism of 0.000. The t-count value in thetest partial of the workload variable is 3.100 > 1.66 and the t-count value on the professionalism variable is 4.517. The results of the test partial of these two variables independent have a significant relationship to the Performance Accountability of Government Agencies (AKIP). Simultaneous test results on the variables independent (workload and professionalism) obtained significant results, namely 0.000. Based on the comparison of theF value calculated with the Ftable, the value calculated F greater than the value of F Table ie 21.380 > 3.09 .
The Ability to Use Technology on ASN Performance Moderated By WFH During the Pandemic Nirta Vera Yustanti; Yesi Indian Ariska; Heru Kreshna Reza; Kurniati Karim; Melly Susanti
International Journal of Educational Research & Social Sciences Vol. 2 No. 6 (2021): December 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i6.229

Abstract

COVID19 has changed many work arrangements and cultures such as Work From Home (WFH). The government enforces a policy for all State Civil Apparatus (ASN) to work from home. The purpose of this study was to determine the ability to understand and use technology during the pandemic which was moderated by WFH in increasing the performance of the ASN in Kepahiang Regency during the COVID 19 pandemic. This study used a quantitative descriptive analysis method with multiple regression methods, namely to provide an overview about the ability to understand and use technology on the performance of ASN which is moderated by work from home. The population in this study was 145 civil servants in the government of Kepahiang Regency. Samples were taken as many as 90 ASN who had filled out the questionnaire correctly and completely. The results showed that there was an increase in the value of R Square by 0.705 (0.714-0.009) or an increase in the effect before and after WFH by 70.5%. This means that the performance of ASN (Y) has increased after the government in Kepahiang Regency implemented the policy of the head ASNto work at home during the pandemic. Prior to the policy for the WFH by the government,the performance of ASN only 9%. With the moderating variable (Work From Home) can strengthen the influence of the variable Ability to understand and use (X1) on the performance of ASN (Y). So it can be concluded that the "Hypothesis is Accepted" so that it can be said that the existence of a moderating variable or Work From Home (WFH) can strengthen or increase the influence of the ASN Performance variable (Y) in the Kepahiang Regency Government.
THE ROLE OF LEADER IN EMPLOYEE PERFORMANCE ACHIEVEMENT (STUDIES IN REGIONAL EMPLOYMENT AGENCY SURABAYA) Sukmo Hadi Nugroho; Heru Kreshna Reza
JOURNAL ASRO Vol 11 No 03 (2020): International Journal of ASRO
Publisher : Indonesian Naval Technology College - Sekolah Tinggi Teknologi Angkatan Laut - STTAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37875/asro.v11i03.345

Abstract

In the organization of human interaction are incorporated in them, such as the relationship with subordinate leaders, that they will work together in performing the tasks that have been planned to achieve organizational goals. A leader in the proficient and skilled capable expected should also be willing and have the willingness to work effectively and efficiently. The task of a leader is to plan, mobilize and supervise every activity in the organization. One of the main tasks of a leader is to be able to achieve the performance of employees which in turn can achieve the goals and objectives of the organization are in leader. The method used in this research is a descriptive qualitative approach His research focus is 1) the role of the leader in achieving the performance of employees at the Regional Employment Agency of Surabaya (BKD). 2) the performance of employees in the Regional Employment Agency of Surabaya. The results showed that the role of the leader in achieving the performance of employees in Surabaya Regional Employment Agency can already be quite well where leaders are able to carry out their role so as to achieve better performance of employees in order to realize the objectives of the organization. Keywords: Leader, Employee Performance, Regional Employment Agency Surabaya
PERFORMANCE MANAGEMENT AS A MEDIA OF CHANGE TOWARDS ORGANIZATION IMPROVEMENT Heru Kreshna Reza; Sukmo Hadi Nugroho
JOURNAL ASRO Vol 11 No 03 (2020): International Journal of ASRO
Publisher : Indonesian Naval Technology College - Sekolah Tinggi Teknologi Angkatan Laut - STTAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37875/asro.v11i03.346

Abstract

Management in an organization is the main activity that differentiates an organization from other organizations in providing services to humans. The success of an organization in providing services to its customers can be observed through the performance produced by the organization. The performance of an organization can be seen as good results if managerial performance and organizational performance can be combined, combining these two performances requires the organization to face changes. Change can occur because of something that comes from within or from outside an organization. Change management is an important thing in an organization. Change occurs through revolution, reform, evolution, and innovation. Everyone is certainly different in responding to change. Some of the responses included rejecting, being ignorant, not ready, and ready. The difference in these responses makes each person get different choices from change. Keywords: Performance Management, Change Management, Organization
THE ANALYSIS OF ADAPTIVE LEADERSHIP FACTORS FOR IMPROVING THE PERFORMANCE OF COMPANY ORGANIZATION Sukmo Hadi Nugroho; Heru Kreshna Reza
STTAL POSTGRADUATE - INTERNATIONAL CONFERENCE Vol 4 No 1 (2020): Indonesia Naval Technology College STTAL Postgraduate International Conference -
Publisher : Indonesian Naval Technology College STTAL

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Adaptive Leadership will always be an important factor in determining the back and forth of a company. The leader must be able to provide direction for the vision of the future, then bring all employees to understand the vision, so that the company as a whole has the readiness to face any obstacles that stand in their way. This is what will then bring the company to the optimum point, where all the company's potential can be utilized for the progress of the company. Leaders with all the leadership factors inherent in themselves are related to the performance of their employees. This is very easy for anyone to understand. A leader who has a good leadership spirit will be able to create a good teamwork. The existence of good teamwork will greatly support the creation of a good and significant increase in employee performance. This study aims to determine the extent of employee performance and the role of leadership behavior on employee performance in organization companies. From the research results it is known that there is a significant relationship between the adaptive leadership factor and employee performance, with a correlation test result. The amount of influence exerted by the leadership factor on improving employee performance in organization companies. Keywords: Adaptive Leadership, Improving, Organization Performance.