Jurnal Bisnis, Ekonomi, dan Sains https://journal.widyatama.ac.id/index.php/bes <p>Jurnal Bisnis, Ekonomi, dan Sains (BES) adalah jurnal yang baru diterbitkan oleh Universitas Widyatama. Jurnal BES merupakan wadah untuk publikasi artikel yang memuat tentang ide, gagasan, hasil penelitian, kegiatan pengabdian kepada masyarakat, kajian pustaka dan inovasi lainnya yang berkaitan pada bidang ilmu ekonomi, manajemen/bisnis dan sains lainnya. Tidak hanya untuk para peneliti atau dosen tetapi juga merupakan wadah untuk mahasiswa pascasarjana dalam mempublikasikan artikel/ tesisnya.</p> en-US Khairul.Shaleh@widyatama.ac.id (Dr. Khairul Shaleh, S.E., M.Sc. A.A.P-A) puan.maharani@widyatama.ac.id (Puan Maharani) Tue, 16 Jul 2024 08:55:49 +0700 OJS 3.3.0.13 http://blogs.law.harvard.edu/tech/rss 60 ANALYSIS POTENTIAL PROBLEM IN PKH PROGRAM AT NTT PROVINCE USING RETROSPECTIVE APPROACH https://journal.widyatama.ac.id/index.php/bes/article/view/1975 <p>The government in efforts to eradicate poverty, always seek concrete step’s to maximize welfare especially for poor household communities (RTM). One of the efforts being implemented is The Family Hope Program (PKH). However in implementation of this program, it often face substansial problem in implementing activities like in implementation of PKH program in Humusu Village, Insana District, North Central Timor regency, East Nusa Tenggara Province. This research trying to restructure the PKH work program by tracing the composition of the problem using problem tree analysis and then finding out the potential that can be use as a renewal step in implementation the PKH program with using a potential analysis with problem that have been previously justified using a retrospective approach and problem tree analysis. Total respondent in this research is 355 which consisted the RTM community including non-RTM community group who had information about implementation the PKH program in Humusu village. The result show that the concrete problem in implementating the PKH program in Humusu Village is lies in the less of distribution information via online media such a social media or similiar devices the PKH program. It’s have the implications for RTM community’s to ignorance the procedures to participate in this program and this is a concrete factor in the lack of interest to participating in this program. The result also show that there is an oportunity for the government to intensifying use the social media to massively distribute information about the realization of the PKH program in Humusu Village so that increase the significant level of effectiveness of work program and the effectiveness of objectives can be well realized in this village.</p> Enike Tje Yustin Dima, Maria Imakulata Pongge, Antonius Yohanes William Timuneno Copyright (c) 2024 Jurnal Bisnis, Ekonomi, dan Sains https://journal.widyatama.ac.id/index.php/bes/article/view/1975 Wed, 17 Jul 2024 00:00:00 +0700 PENGARUH KOMPETENSI, INDEPEDENSI, DAN BEBAN KERJA AUDITOR TERHADAP KUALITAS AUDIT https://journal.widyatama.ac.id/index.php/bes/article/view/2030 <p><em>Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi dan beban kerja auditor terhadap kualitas audit. Metode yang digunakan dalam data penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian deskriptif. Data penelitian yang digunakan yaitu data primer dengan menyebarkan kuesioner kepada 45 auditor independen yang bekerja pada kantor akuntan publik di Palembang. Pengukuran kuesioner penelitian ini menggunakan skala likert dan uji instrument data yaitu uji validitas dan uji reliabilitas. Peneliti melakukan &nbsp;uji regresi linier berganda dengan menggunakan program SPSS 18. Berdasarkan hasil penelitian dan analisis dapat disimpulkan bahwa kompetensi, independensi dan beban kerja auditor secara simultan berpengaruh terhadap kualitas audit. Kompetensi berpengaruh positif signifikan terhadap kualitas audit dan beban kerja auditor berpengaruh negatif signifikan terhadap kualitas audit, sedangkan independensi tidak berpengaruh terhadap kualitas audit.</em></p> M Rizky Alfhedo, Rosalina Pebrica Mayasari, Amanda Oktariyan Copyright (c) 2024 Jurnal Bisnis, Ekonomi, dan Sains https://journal.widyatama.ac.id/index.php/bes/article/view/2030 Wed, 17 Jul 2024 00:00:00 +0700