Abstract. The use of Information and Communication Technology for information management of state financial management on the government-executive side (as an auditee) and on the side of the Supreme Audit Agency (BPK) as an auditor, to obtain information (electronic) as audit evidence has influenced auditors to choose the audit technique. Advances in information and technology continuously make traditional auditing control procedures and values seriously questionable. This study aims to determine the effect of E-Audit and Auditor Competence on Audit Quality. This study uses a descriptive research method with a quantitative approach. The sample in this study amounted to 59 respondents who are auditors at BPK RI Representatives of West Java. This study uses primary data by distributing questionnaires to respondents using the Probability Sampling method with Simple random sampling technique. Data analysis using multiple linear regression analysis. The results showed that E-Audit and Auditor Competence had a significant positive effect on Audit Quality. Furthermore, for the sake of further research, it is recommended to use a sample of auditors who serve in other Representative Offices of the BPK RI and add other variables or other factors to the adoption of e-audit. Abstrak. Penerapan Teknologi Informasi dan Komunikasi dalam manajemen informasi pengelolaan keuangan negara dari sisi eksekutif (pemerintah) sebagai auditee ataupun dari sisi BPK selaku auditornya, untuk memperoleh informasi (elektronik) yang menjadi bukti audit sudah mempengaruhi para auditor dalam menentukan teknik audit yang akan dilakukan. Perkembangan terkait dengan informasi dan teknologi yang berjalan kontinyu kearah yang lebih baik menjadikan mekanisme pengendalian dan nilai audit yang masih konvensional menjadi serius untuk diperbincangkan. Penelitian ini bertujuan untuk mengetahui sejauh mana tingkat pengaruh yang diberikan oleh E-Audit dan Kompetensi Auditor terhadap kualitas audit. Metode penelitiannya yang digunakan adalah deskriptif dan menggunakan pendekatan kuantitatif. Adapun sampelnya yaitu sebanyak 59 responden yang bertugas sebagai auditor di BPK Perwakilan Jawa Barat. Data primer digunakan dalam penelitian ini yang didapatkan dengan memberikan angket kepada respondennya dengan metode Probability Sampling dan menggunakan teknik Simple Random Sampling. Analisis datanya dilakukan dengan regresi linear berganda. Hasil penelitiannya memperlihatkan jika E-Audit dan Kompetensi Auditor mempengaruhi secara positif signifikan terhadap Kualitas Audit. Selanjutnya untuk kepentingan penelitian berikutnya disarankan untuk menggunaan sampel auditor yang bertugas di Kantor BPK RI Perwakilan lainnya dan menambah variable lain atau faktor lain terhadap adopsi e-audit.
The objective of this article is to design a solution to coffee supply chain improvement by warehouse distribution center determination of exported coffee in West Java. Determining the distribution warehouse center requires three stages: determining clusters, determining warehouse’s location of each cluster, and determining warehouse’ center; sequentially, each of them has 6, 14, and 5 steps. Several methods used in conducting those stages are Clustering Method (or well-known as Agglomerative Clustering for determining clusters), Model Optimization (P-Median Method) for determining warehouse location in each cluster, and Location Theory for determining the export warehouse center. The first stage results in classifying West Java into 4 clusters. Cluster I consists of 3 Districts and 1 City. Cluster II consists of 4 Districts. Cluster III consists of 4 Districts. Cluster IV consists of 3 Districts and 3 Cities. Furthermore, in determining warehouse’s location of each cluster, central of warehouse distribution at cluster I is located in Bogor District, Cluster II is located in West Bandung District, Cluster III is located in Kuningan District, and Cluster IV is located in Tasikmalaya District. At the final stage of determining warehouse center, Cirebon is selected to be the center of coffee export warehouse in West Java. This study could abridge inefficient coffee supply chain in order to increase the selling price of coffee among farmers, which could increase their profit and prosperity.
The industrial sector drive the economy. One of the sub-sectors that have economic potential is a leather and leather garment industry. But the leather industry conditions generally inefficient. In recent years the leather industry there are obstacles to lack of supply of raw materials, and industrial utilization rate is low. Supply of raw materials depend on import of raw leather, medium leather industry utilization during 2010-2015 an average of 50.13%. The low utilization rate reflects the performance of inefficient operation. Responding to the above problems, the approach to lean manufacturing and supply chain management can be applied to improve the performance of the industry. Lean manufacturing in an effort to minimize the efficiency of industrial activities that are not value-added. For the next lean manufacturing approach integrated into industrial relations by the method of Supply Chain so hopefully improve industrial performance and add value. The study begins with business process mapping methods Integrated Definition for Function Modeling (IDEFØ) to identify business processes factually. From the analysis of the process bisniskemudian mapping value chains and identification of critical processes in the leather industry. Furthermore, in design improvements with Lean manufacturing, refers to the concept of value-stream mapping to identify non-value added activities in industrial systems.
Abstract. Goods delivery services not only make it easier for the general public but also business people, especially online or e-commerce businesses. PT. Global Jet Express with the J&T Express brand is one of the companies engaged in freight forwarding services. The services provided are in the form of goods delivery services, both in the form of documents and packages for delivery to all corners of the city, institutions and internationally, including e-commerce businesses. At one of the branches of J&T Express, namely J&T Express Antapani Branch also often receives complaints from consumers. Complaints that occurred from 2018 to 2020 have increased in each category, and the category of complaints that has the most complaints is delivery delays. The impact felt by the company is the decrease in the number of deliveries after the number of complaints that enter the customer service department. In addition, the achievement of the number of shipping transactions has not met the expectations of the company's management who set a target of 250 shipments per day or 7500 shipments per month. This can affect the income of J&T Express Antapani Branch which can decrease and affect consumer confidence in the services provided. Therefore, it is necessary to design methods and analysis that can increase customer satisfaction with J&T Express Antapani Branch. To identify problems, ServQual (ServiceQuality) and IPA (Importance Performance Analysis) models are used. Based on the calculation results of ServQual and Model IPA, there are 9 main priorities for improvement proposals using a cause and effect diagram (Fishbone). Keywords: Quality Control, ServQual, IPA Model, Fishbone Abstrak. Jasa pengiriman barang tidak hanya memudahkan masyarakat umum namun juga pelaku bisnis terutama pelaku bisnis online atau e-commerce. PT. Global Jet Express dengan merek J&T Express merupakan salah satu perusahaan yang bergerak dalam pelayanan jasa pengiriman barang. Pelayanan yang diberikan berupa layanan pengiriman barang, baik berupa dokumen maupun paket untuk pengiriman ke seluruh penjuru kota, lembaga dan internasional termasuk bisnis e-commerce. Pada salah satu cabang dari J&T Express yaitu J&T Express Cabang Antapani juga sering menerima keluhan dari konsumen. Keluhan yang terjadi pada tahun 2018 sampai tahun 2020 mengalami kenaikan pada setiap kategori nya, dan kategori keluhan yang paling banyak adalah keterlambatan. Dampak yang dirasakan oleh perusahaan yaitu menurunnya jumlah pengiriman setelah banyaknya komplain yang masuk ke bagian customer service. Selain itu pencapaian jumlah transaksi pengiriman tersebut belum memenuhi harapan dari manajemen perusahaan yang menetapkan target sebesar 250 pengiriman pada setiap hari nya atau 7500 pengiriman pada setiap bulan nya. Hal tersebut dapat berpengaruh kepada pendapatan J&T Express Cabang Antapani yang dapat mengalami penurunan dan mempengaruhi kepercayaan konsumen terhadap jasa pelayanan yang diberikan. Oleh karena itu diperlukan metode dan analisis perancangan yang dapat meningkatkan kepuasan konsumen terhadap J&T Express Cabang Antapani. Untuk mengidentifikasi permasalahan digunakan metode ServQual (ServiceQuality) dan Model IPA (Importance Performance Analysis). Berdasarkan hasil perhitungan ServQual dan Model IPA terdapat 9 prioritas utama untuk diberikan usulan perbaikan dengan menggunakan diagram sebab akibat (Fishbone). Kata kunci: Pengendalian Kualitas, ServQual, Model IPA, Fishbone
Currently, West Java exports coffee through 3 companies, namely Sari Makmur Medan, Indokom Surabaya, and Deltamas Semarang. The long distribution chain causes low prices at farmers’ level. If the coffee is exported directly, it is estimated to increase the selling price of coffee beans at farm level. The purpose of this study is to design a coffee distribution model, so that West Java can export directly to several destination countries by fulfilling the requirements of international trade. In designing the West Java coffee distribution model, four stages were conducted, namely mapping business processes, cluster division, optimization models, and location theory analysis. As the result, this research has produced two alternative proposals for the West Java coffee export distribution model. To test the feasibility of the proposed distribution model, Focus Group Discussion (FGD) has been carried out with stakeholders of coffee cooperatives, Gapoktan (farmer’s association), coffee associations, and others.
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