Article Per Year (5 Year)
p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha International Journal of Public Budgeting, Accounting and Finance Enrichment : Journal of Management
gaol, masria lumban
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
an ANALYSIS ON THE INFLUENCE OF SELF-EFFICACY, PROFESSIONAL TDEVELOPMENT, UNDERSTANDING RISK-BASED INTERNAL AUDIT ON AUDIT QUALITY WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE AT THE INSPECTORATE OF NORTH SUMATERA PROVINCE gaol, masria lumban
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.869 KB)

Abstract

The objective of the research was to find out 1) the influence of Self-Efficacy, Professional Development, and Understanding Risk-Based Internal Audit on Audit Quality at the Inspectorate of North Sumatera Province, and 2) Organizational Commitment in modernizing the influence of Self-Efficacy, Professional Development, and Understanding Risk-Based Internal Audit at the Inspectorate of North Sumatera Province, The population used causality method. The population was 85 APIPs (Government Internal Controllers) at the Inspectorate of North Sumatera Province, and all of them were used as the samples (total population/census sampling). Primary data were gathered by using survey technique by distributing questionnaires to all respondents and analyzed by using measurement model (outer model) and structural model (inner model), and effect size for moderating variable. The result of the research showed that 1) Self-Efficacy, Professional Development, and Understanding Risk-Based Internal Audit on Audit Quality had positive and significant influence on Audit Quality at the Inspectorate of North Sumatera Province, and 2) Organizational Commitment could moderate the influence of Understanding Risk-Based Internal Audit on Audit on Audit Quality at the Inspectorate of North Sumatera Province.
Analisis Pengaruh Entrepreneurial Networking Dan Keuanggulan Bersaing Terhadap Kinerja Usaha Dengan Pemanfaatan Digital Marketing Sebagai Pemoderasi Pada Umkm Kota Medan Gaol, Masria Lumban; Sigalingging, Eni Duwita
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.41114

Abstract

The objective of the research was to find out 1) the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, and 2) Digital Marketing in modernizing the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, The population used causality method. The population was 85 MSME in Medan Amplas, and all of them were used as the samples and analyzed by using measurement model (outer model) and structural model (inner model), and effect size for moderating variable. The result of the research showed that 1) Entrepreneurial Networking, Competitive Advantage  had positive and significant influence on MSME Business Perfomance in Medan, and 2) Digital Marketing could moderate the influence of Entrepreneurial Networking, Competitive on MSME Business Perfomance in Medan. 
Analisis Pengaruh Entrepreneurial Networking Dan Keuanggulan Bersaing Terhadap Kinerja Usaha Dengan Pemanfaatan Digital Marketing Sebagai Pemoderasi Pada Umkm Kota Medan Masria Lumban Gaol; Eni Duwita Sigalingging
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.41114

Abstract

The objective of the research was to find out 1) the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, and 2) Digital Marketing in modernizing the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, The population used causality method. The population was 85 MSME in Medan Amplas, and all of them were used as the samples and analyzed by using measurement model (outer model) and structural model (inner model), and effect size for moderating variable. The result of the research showed that 1) Entrepreneurial Networking, Competitive Advantage  had positive and significant influence on MSME Business Perfomance in Medan, and 2) Digital Marketing could moderate the influence of Entrepreneurial Networking, Competitive on MSME Business Perfomance in Medan. 
An Analysis on the Influence of Digital Marketing, Entrepreneurial Networking, on Msme Business Performance with the Use of Payment Sistem Quick Response Indonesia Standard (Qris) As Moderating Variable In Medan Masria Lumban Gaol; Eni Duwita Sigalingging
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.162 KB) | DOI: 10.35335/enrichment.v12i4.739

Abstract

The objective of the research was to find out 1) the influence of Digital Marketing, Entrepreneurial Networking on MSME Business Perfomance in Medan, and 2) The using QRIS payment sistem in modernizing the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, The population used causality method. The population was 100 MSME in Medan Amplas, and all of them were used as the samples and analyzed by using measurement model (outer model) and structural model (inner model), and effect size for moderating variable. The result of the research showed that 1) Digital Marketing, Entrepreneurial Networking had positive and significant influence on MSME Business Perfomance in Medan, and 2) The using QRIS payment sistem could moderate the influence of Digital Marketing, Entrepreneurial Networking on MSME Business Perfomance in Medan.
Co-Authors Sigalingging, Eni Duwita