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All Journal Journal of Economic, Bussines and Accounting (COSTING) Hijaz: Jurnal Ilmu-Ilmu Keislaman
Firmansyah, Riski
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education

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Tipe Kepemimpinan Kepala Sekolah Sukatin; Qadafi, Muammar; Salsabila, Inda; Bella, Sindy Septia; Angaria, Feni; Firmansyah, Riski
Hijaz: Jurnal Ilmu-Ilmu Keislaman Vol. 2 No. 2 (2022)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.446 KB) | DOI: 10.57251/hij.v2i2.827

Abstract

A leader is essentially a person who has the ability to influence the behavior of others in his work by using power. It is in his activities that the leader has the power to mobilize and influence his subordinates in connection with the tasks to be carried out. The types of principal leadership are generally personal leadership types, Non-personal leadership types, authoritarian leadership types, democratic leadership types, paternalist leadership types, leadership types by talent. The duties of the leader in his leadership include; diving into the needs of the citizens of the school he leads, from which desires can be learned realistic and truly achievable wills, convincing his subordinates of what is their will, which is realistic and which is actually a delusion. A professional leader is a leader who understands his duties and obligations, and can establish a good cooperative relationship with subordinates, so as to create a working atmosphere that makes subordinates feel safe, peaceful, and have a freedom in developing their ideas in order to achieve the common goals that have been set.
Kredibilitas Dan Akurasi Virtualisasi Auditing Terhadap Kualitas Assesment Dan Opini Auditor Firmansyah, Riski; Suhartini, Dwi; Sulistyowati, Erna
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11772

Abstract

This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation.
Co-Authors Angaria, Feni Bella, Sindy Septia Dwi Suhartini Erna Sulistyowati Qadafi, Muammar Salsabila, Inda Sukatin