Publication Search

72,574 articles from 669 journals · 2,111 citations tracked

Showing 41-60 of 883

Analytics

Fajariyah, Nur Laili Rizka; Nadhiroh, Umi; Wardhani, Rike Kusuma

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

This study aims to analyze the effect of service quality, store atmosphere, and word of mouth on repurchase intention of Batik Lochatara Kediri consumers. This research employs a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 96 respondents who are customers of Batik Lochatara Kediri, selected using accidental sampling. The research instrument was measured using a five-point Likert scale. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, preceded by validity, reliability, and classical assumption tests. The results reveal that partially, word of mouth has a positive and significant effect on repurchase intention, while service quality and store atmosphere do not show a significant effect. However, simultaneously, service quality, store atmosphere, and word of mouth have a significant influence on repurchase intention. These findings indicate that positive consumer recommendations and shared experiences play a more dominant role in encouraging repurchase intention in the context of local batik MSMEs. Therefore, strengthening word-of-mouth strategies is essential to enhance customer loyalty and business sustainability.

Danar Adi Wijanarko; Arina Mana Sikana; Rindy Pramitha Sari; Krisnawati Krisnawati

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the impact of content marketing, influencer marketing, and online customer reviews on the purchasing interest in Skintific products on TikTok among Generation Z students of the Bachelor of Management program at Universitas Semarang. Primary data was collected through a Google Form questionnaire distributed to Generation Z students using purposive sampling technique, based on the criteria of Generation Z age, active TikTok users, and familiarity with Skintific products. A quantitative approach was applied using multiple linear regression analysis after validity, reliability, normality, multicollinearity, and heteroscedasticity tests met the requirements. The results show that content marketing, influencer marketing, and online customer reviews individually have a significant positive effect on purchasing interest in Skintific products. Simultaneously, these three variables significantly influence purchasing interest, with a strong contribution. These findings imply that an integrated digital marketing strategy involving content marketing, influencer marketing, and online customer reviews is effective in increasing purchasing interest among Generation Z students on TikTok. This provides valuable insights for companies in designing more effective digital marketing campaigns to attract young consumers through social media platforms.

Rima Harati

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to investigate the empirical impact of population size and unemployment rates on economic growth in Central Kalimantan Province. The research focuses on the regional context of Central Kalimantan, utilizing a longitudinal dataset covering the eleven-year period from 2013 to 2024. To achieve the research objectives, the study employs quantitative analysis through the SPSS software package, utilizing multiple linear regression as the primary analytical tool to examine the relationship between the dependent variable (economic growth) and the independent variables (population and unemployment). The findings of the analysis reveal a divergent impact between the two independent variables. The results indicate that the population has a significant and positive influence on economic growth in Central Kalimantan during the 2013-2024 period, suggesting that demographic factors play a crucial role in regional expansion. Conversely, the unemployment rate was found to have no significant effect on economic growth within the same timeframe. Furthermore, the study conducted a comprehensive suite of classical assumption tests to ensure the validity and reliability of the statistical model. The results of these diagnostics confirm that the regression model adheres to the assumption of normality, shows no evidence of multicollinearity among the variables, and is free from symptoms of heteroscedasticity. Additionally, the analysis concludes that the model does not exhibit any issues related to autocorrelation. Consequently, the regression model is deemed statistically robust and appropriate for providing an accurate representation of the economic dynamics in Central Kalimantan.

Luthfiatul Zahra; Diah Cahyani; Abdul Sani; Fadullah Rusadi

Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The development of information and communication technology has brought significant changes to various aspects of human life, including marriage practices. The implementation of marriage contracts conducted through online media such as video calls or digital conferencing platforms has emerged as a modern phenomenon. This development has sparked legal debates in Islam regarding its validity, particularly concerning the fulfillment of essential conditions and pillars of marriage, such as ittihād al-majlis (unity of the session) and the sighat ijab qabul (offer and acceptance). The purpose of this article is to examine the validity of virtual mge contracts from the perspective of the four major schools of Islamic jurisprudence (Hanafi, Maliki, Shafi'i, and Hanbali). This study employs a qualitative research methodology using a literature review with a descriptive-analytical approach. The findings indicate that the Shafi'i School does not permit virtual marriage contracts due to the absence of physical unity in place. In contrast, the Hanafi, Maliki, and Hanbali Schools allow virtual marriage contracts, emphasizing unity in time and clarity in the sighat. Therefore, according to several schools of Islamic jurisprudence, virtual marriage contracts may be considered valid as long as the required conditions of marriage are fulfilled, including the presence of witnesses and the clarity of the ijab qabul.

Hadya Zuhra; Dahlan Dahlan; Iskandar A. Gani

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The number of corruption cases in Indonesia continues to increase. The termination of the investigation of alleged corruption at the Aceh Truth and Reconciliation Commission by the Banda Aceh City Resort Police based on a Memorandum of Understanding between the Government Internal Supervision Apparatus and Law Enforcement Apparatus raises problems because it is contrary to the Law on the Eradication of Corruption Crimes which emphasizes that the return of state losses does not erase the crime. This inconsistency raises questions about the validity of stopping corruption cases through the Memorandum of Understanding. This study aims to assess the validity of the Memorandum of Understanding between the Government Internal Supervision Apparatus and the Law Enforcement Apparatus as the basis for stopping corruption cases, as well as to outline the legal process that should be taken by the Banda Aceh City Resort Police. This research uses a normative juridical method with a legislative, case, and conceptual approach, based on secondary data from various legal materials. The analysis was carried out in an analytical descriptive manner. The results of the study show that the Memorandum of Understanding between the Government Internal Supervision Apparatus and the Law Enforcement Apparatus cannot be the basis for the termination of corruption cases at the Aceh Truth and Reconciliation Commission because it is only coordinated, not a source of criminal law. The note is only suitable for use to follow up on reports through audits. In addition, the Banda Aceh City Resort Police should continue the case to the investigation stage because the elements of corruption, evidence, as well as elements of mens rea and actus reus have been fulfilled without any justification or excuse. It is suggested that the memorandum of understanding can only be a coordinating guideline, not a basis for stopping corruption cases. Any report must still be processed, and the Banda Aceh City Resort Police are obliged to continue the investigation even though the state losses have been returned.

La Ode Liaumin Azim

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

Posyandu is one of the health facilities that plays an important role in monitoring the growth and development of toddlers, especially in rural areas. The number of infant visits to posyandu in Konawe District is still very low. In 2024, 25.6% of posyandu were classified as primary, 27.1% as intermediate, 43.9% as advanced, and 3.3% as independent. Visits by toddlers to Posyandu are influenced by various factors, including parental knowledge and family support. This study aims to determine the extent to which parental knowledge and family support influence the frequency of visits by toddlers to Posyandu in Lahunggumbi Village in 2025. This study uses an observational design with a cross-sectional approach. The research sample consisted of 35 parents of toddlers who were randomly selected from Lahunggumbi Village. Data collection was conducted through interviews using a questionnaire that had been tested for validity and reliability. The data obtained were analyzed using the chi-square statistical test to examine the relationship between parental knowledge and family support on infant visits to the Posyandu. The results showed that there was a significant relationship between parental knowledge (p = 0.015) and family support (p = 0.009) and the frequency of infant visits to the Posyandu. Parental knowledge and family support have a significant influence on infant visits to the Posyandu in Lahunggumbi Village. Therefore, inter

Kadek Putri Lestari Wardani

Jurnal Siti Rufaidah 2025 PPNI UNIMMAN

This study examines the psychometric properties of the Indonesian version of the Questionnaire for Eudaimonic Well-Being (QEWB) with a focus on internal structural validity and reliability. The research aims to provide empirical evidence regarding the feasibility of QEWB as an instrument to assess eudaimonic well-being within the Indonesian population. The process involved the adaptation of the original scale, followed by exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) to evaluate its dimensional structure. Findings indicate that the Indonesian QEWB demonstrates adequate internal structural validity and reliable measurement consistency. The four-factor model meaning in life, self-discovery, personal expression enjoyment, and personal satisfaction and fulfillment showed the best fit, confirming the stability of this structure across analyses. Further examination through group comparison suggests that the instrument does not exhibit gender bias within the sample, supporting its fairness and applicability across male and female respondents. These results highlight the potential use of the Indonesian QEWB for research and psychological assessment, particularly in studies focusing on well-being, personal development, and organizational contexts. However, the generalization of findings should be approached with caution due to sample limitations. Future research is recommended to involve more diverse populations and explore additional psychometric evidence to strengthen the scale’s applicability across broader cultural and demographic groups.

Eko Adi Susilo; Kasiani Kasiani; Rizki Tri Novianto

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to analyze the influence of proactive behavior on competitive advantage in quail breeder MSMEs in Bendowulung Village, Sanankulon District, Blitar Regency. The background of this research is based on the importance of increasing the competitiveness of MSMEs in the livestock sector in order to be able to survive and develop in the midst of increasingly competitive market competition. The research method uses a quantitative approach with data collection techniques through surveys or questionnaires distributed to quail farming MSMEs. The data were analyzed using statistical methods, including validity tests, reliability tests, classical assumption tests, linear regression tests, and hypothesis tests to determine the significance of the influence of proactive behavior on competitive advantage. The results of the study show that proactive behavior has a positive and significant influence on competitive advantage. These findings indicate that the higher the level of proactive behavior of an individual or organization, the greater their ability to innovate, take initiative, and adapt to changing business environments. Thus, proactive behavior is a strategic factor in strengthening the position of quail breeder MSMEs in the market, increasing revenue, and encouraging sustainable business performance. This research contributes to the development of MSME management theory and practical recommendations for business actors and policy makers.

Arnisa Rambe; Muhammad Dekar Nasution; Zulvia Misykah; Nur Wahyuni

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the effect of the Quantum Learning model using miniature terrarium media to improve science learning outcomes in grade V of SD Negeri 104202 Bandar Setia. The type of research used is a pre-experimental method with a One Group Pretest-Posttest design . The subjects in this study were 21 students in class VC who were determined through non-probability sampling techniques. The test instrument was in the form of 20 multiple-choice questions that had been analyzed through validity and reliability tests. The data results were analyzed using normality, homogeneity, linearity, simple linear regression, and paired sample t-test tests . The results showed that the average pre-test score was 68.57, increasing to 87.14 in the post-test. The paired sample t-test produced a Sig. value. 0.000 < 0.05 so that H0 is rejected and H1 is accepted, while the regression test obtained an R (R Square) of 0.691, which means that the Quantum Learning model with miniature terrarium media has an effect of 69.1% on improving student learning outcomes. This finding confirms that the Quantum Learning model using terrarium media has an effect on improving student learning outcomes.

Alfina Damayanti; Dian Ferriswara; Andry Herawati; Galuh Ajeng Ayuningtiyas

The rapid growth of e-commerce in Indonesia has significantly transformed consumer shopping behavior, including in the local skincare segment such as Scarlett, which is widely marketed through Shopee. This research is motivated by issues related to price fluctuations, inconsistent promotional activities, and consumer concerns regarding product authenticity that may influence purchasing decisions. The study aims to analyze the influence of price, promotion, and trust on the purchase decision of Scarlett skincare products on the Shopee platform, both partially and simultaneously. Using a quantitative approach with a causal design, this research involved 108 respondents who had purchased Scarlett products through Shopee. Data were collected using a 5-point Likert scale questionnaire and analyzed through JASP, including validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results show that all items are valid and reliable, and the regression model meets classical assumptions. The regression equation Y = 4.145 + 0.303X₁ + 0.178X₂ + 0.178X₃ indicates significant effects of all variables with p < 0.05. Partially, price, promotion, and trust positively and significantly influence purchasing decisions, while the F-test confirms a simultaneous effect. Furthermore, the R² value of 0.607 demonstrates that the three variables explain 60.7% of the variation in purchasing decisions. The findings suggest that price is the most dominant factor, followed by promotion and trust. This study offers empirical insights into consumer behavior toward local skincare products within the e-commerce ecosystem and provides strategic recommendations for sellers and platforms to optimize pricing strategies, promotional activities, and trust-building efforts.

Saputro, Maulana Setyo; Sumarni, Lilik

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Motorcycle communities not only function as a platform for hobbies but also as a medium for shaping identity and image within society. In this context, the role of Public Relations is crucial in maintaining reputation and building positive relationships with the public. A strong brand image helps the community sustain its existence while countering the negative stigma often associated with motorcycle groups. This study aims to explore and analyze the Public Relations planning of Biker Jowo Depok in maintaining its brand image, using the RPACE model (Research, Planning, Action and Communication, Evaluation) by Cutlip & Center (2017). The theoretical framework of this research refers to the concept of Public Relations planning by Cutlip & Center. The method used is qualitative descriptive, with data collection techniques including in-depth interviews, secondary data from the website and Instagram, as well as documentation. Data validity was tested through source triangulation involving the public and community members. The results show that Biker Jowo Depok implements all four dimensions of Public Relations planning according to the RPACE model. The community utilizes social media and various offline activities to build a positive image based on Javanese cultural values, such as togetherness (guyub), social awareness (tanggap), and cultural preservation (nguri-uri). Evaluation is carried out periodically through social media engagement analysis and feedback from members. The main challenges faced include negative stereotypes toward motorcycle communities and competition with other groups. However, through adaptive and collaborative Public Relations strategies, Biker Jowo Depok has succeeded in maintaining its image as a professional, culturally-rooted, and socially conscious community.

Gusti Meinar Girda Ariani; Syahrani Syahrani; Maria Yovita R Pandin; Amiartuti Kusmaningtyas

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

Gita Putri Rahayu; Hakim, Luqman; Pratiwi, Vivi; Nafilah, Fatma Nisa; Sari, Naila Atika

This study aims to analyze multiple-choice questions related to phase e elements, namely the Principles and Basic Concepts of Accounting and Basic Banking, using the Anates program. The study involved 20 participants, consisting of college students and vocational high school students. The Anates application program serves as a tool to process academic evaluation data accurately and efficiently. The method used in this study is quantitative and is described descriptively, resulting in analytical findings including weighted data scores, test reliability, discriminative power, difficulty level, validity level, and distractor quality. The results from the Anates program make it easier for teachers to evaluate the quality of learning and develop more focused, innovative, and student-centered teaching plans. This research is expected to provide benefits in improving students' accounting knowledge, and teachers are expected to be able to adjust their teaching methods and strategies dynamically, thereby supporting the optimal improvement of students' learning outcomes in this digital era.

Elga Bayu Santoso; Bambang Suwarsono; Brahma Wahyu Kurniawan

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The company must be able to make the right policies so that the company can maintain its survival, so that the company can compete with competing companies and gain the trust of consumers. One of the important factors in achieving goals is HR (Human Resources) which has a very important role in determining the success of a company. This research aims to analyze the effect of work-life balance on job satisfaction and employee performance. This type of research uses quantitative research with a questionnaire instrument. The results of descriptive analysis show that all indicators of work-life balance, job satisfaction, and employee performance are in the “Good Enough” category, indicating that respondents' perceptions of work-life balance, job satisfaction, and employee performance still need to be improved. Validity and reliability tests show that the instruments used are valid and reliable. The results of structural model testing show that work-life balance has a significant and strong effect on employee performance (O=0.822; p<0.001) and job satisfaction (O=0.677; p<0.001), while job satisfaction also affects performance (O=0.367; p=0.006). In addition to the direct effect, there is also a significant indirect effect of work-life balance on performance through job satisfaction (O=0.249; p=0.011). Work-life balance improves employee performance, both directly and through increased job satisfaction, so companies are advised to create policies that support work-life balance in order to create a productive and sustainable work environment.

Yuni Firanyanti; Edy Suchmawan; Didik Didik; Marhamah Marhamah; Siti Romlah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the influence of attitudes on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, to determine the effect of price on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, and to determine the effect of quality on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District. This study uses a quantitative research method. The population in this study were pineapple dodol consumers in Galang Village, Sungai Pinyuh District with a population of 4000 and a sample of 98 respondents. The sampling method used a purposive sampling technique with data collection techniques using a questionnaire. Data analysis in this study includes descriptive statistical analysis test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test and coefficient of determination test, T test, F test with IBM SPSS 25 tools. The results of the T Test can be concluded that Attitude has a significant effect on purchasing interest, Price has a significant effect on purchasing interest, Product quality has a significant effect on purchasing interest, The results of the F Test analysis can be concluded that the variables of attitude, price and product quality simultaneously influence the purchasing interest of Pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District.

Yanri Girsang; Amelisa Sipayung; Putri Gabryela; Dionisius Sihombing; Fadli Agus Triansyah

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the operational strategies, promotional practices, and implementation of business ethics at the small and medium enterprise (SME) Warung Makan (RM) Bunda in Medan City. The research employs a case study approach with a qualitative-descriptive method. Primary data were collected through semi-structured interviews with the owner, employees, and selected customers using purposive sampling, complemented by participatory observation and document analysis such as sales records, simple financial reports, and promotional materials. Data were analyzed through inductive and deductive coding processes to identify key themes, including understanding of business ethics, implementation of marketing strategies, the impact of these strategies on customer loyalty and brand image, as well as challenges faced in business management. The validity of findings was strengthened through data source triangulation and member checks with key informants. The results indicate that the marketing and promotional strategies implemented have positively influenced the improvement of the business image and customer loyalty, although the SME still faces limitations in resources and market competition challenges. These findings provide important implications for the development of sustainable business strategies for SMEs in the culinary sector.

Zahirah, Asmarani Fairuz; Renny, Renny

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to examine the influence of Social Media Marketing, Bundling Price, and Electronic Word of Mouth on Purchase Decisions for Spotify Premium, with Brand Awareness functioning as a mediating variable. A quantitative approach was applied using a survey method involving 120 Spotify Premium users in South Tangerang. The research instrument employed a Likert scale and was analyzed using Structural Equation Modeling with Partial Least Squares to evaluate validity, reliability, and causal relationships among variables. The results reveal that Social Media Marketing, Bundling Price, and Electronic Word of Mouth have positive and significant effects on both Brand Awareness and Purchase Decisions. Brand Awareness significantly mediates these relationships, strengthening the impact of digital marketing variables on subscription decisions. The findings demonstrate that consumer decision processes progress through attention, brand recognition, and conversion, shaped by exposure to digital content, perceived value of bundled pricing, and peer-generated reviews that reinforce trust and perceived service quality. This study highlights the importance of strategic and experience-driven digital marketing in increasing customer acquisition for subscription-based music streaming services.

Dewi, Anggraeni Puspa; Suhariyanto, Didik; Hartana Hartana

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the legal consequences arising from changes to personal data made by data subjects on the validity of collateral that has been used as security for credit, as well as to examine the forms of legal protection that may be granted to creditors. Changes to personal data such as identity, address, and the debtor’s legal status may lead to legal uncertainty regarding the validity of credit security agreements, particularly those involving Hak Tanggungan (mortgage rights). In this research, the author employs a normative juridical method using statutory and conceptual approaches. The findings of this study show that changes to personal data without notification or updates to the security documents have the potential to create administrative discrepancies and legal risks for creditors during the execution of the collateral. Legal protection for creditors needs to be strengthened through the regulation of the debtor’s obligation to report any changes in personal data, updates to the security certificates, and clear provisions outlined in the credit agreement. Accordingly, legal certainty between the creditor and the debtor can be maintained in line with the implementation of Law Number 27 of 2022 on Personal Data Protection.

Ading Rahman Sukmara

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of work stress and work discipline on the effectiveness of human resources (HR) in employees of the Communication and Information Service (Diskominfo) of Ciamis Regency. The effectiveness of human resources is crucial for the success of government agencies in public services and information technology management, where the optimal performance of employees is influenced by stress management and discipline levels. This study adopted a quantitative-descriptive method by distributing questionnaires to 40 respondents who were selected through random sampling techniques. The data testing included validity, reliability, and multiple linear regression analysis tests to test the relationship of independent variables (work stress $X_1$ and work discipline $X_2$) to bound variables (HR effectiveness $Y$). The results of the analysis show that work stress and work discipline simultaneously have a significant effect on the effectiveness of human resources. Partially, work stress has a negative influence, indicating that increased work stress tends to reduce the effectiveness of human resources. On the contrary, work discipline has been shown to have a positive effect, showing that the higher the employee's discipline, the more their work effectiveness will increase. Therefore, the conclusion emphasizes that increasing the effectiveness of human resources requires the implementation of effective work stress management and the establishment of a consistent work discipline culture. This effort is important to create a conducive work environment, increase productivity, and strengthen the performance of the state civil apparatus in supporting an electronic-based government system and digital public services.

Irsan Herlandi Putra; Juliyanto Juliyanto; Andy Yusuf Martua; Akhmad Farikhin; Sani Susanto

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit and whistleblowing system partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit and whistleblowing system have a significant effect on fraud prevention both partially and simultaneously.