Abstract:Audit fee merupakan besarnya biaya yang didapatkan oleh auditor dari perusahaan klien yang diauditnya. Belum adanya standar yang mengatur mengenai besaran pasti imbalan jasa audit yang harus dibayarkan oleh perusahaan klien…
ien membuat nilai fee audit bervariasi bergantung pada faktor-faktor yang mempengaruhinya. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan key audit matters (KAM) dan ukuran perusahaan terhadap audit fee yang dimoderasi oleh komisaris independen. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2022-2023 dan sampel yang diuji sebanyak 204 data berdasarkan metode purposive sampling. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keuangan. Penelitian ini menggunakan teknik analisis regresi berganda dan moderated regression analysis dengan bantuan program Statistical Product and Service Solution (SPSS) versi 26. Hasil penelitian menunjukkan bahwa pengungkapan KAM dan ukuran perusahaan berpengaruh signifikan terhadap audit fee. Komisaris independen tidak mampu memoderasi pengaruh pengungkapan KAM terhadap audit fee, sedangkan komisaris independen mampu memoderasi pengaruh ukuran perusahaan terhadap audit fee. Penelitian ini diharapkan dapat memberikan pemahaman baru terkait faktor-faktor yang mempengaruhi besarnya audit fee khususnya pengungkapan KAM sebagai standar audit baru.
Abstract:The study aims to explain the practices of productive waqf management, development, and utilisation by waqf managers in Islamic boarding schools in Maros Regency. This is a qualitative study. The research design is field…
research. The results of this study indicate that: The management of productive endowments at the Raudaturrasyidin DDI Cambalagi Islamic boarding school is categorised as unproductive with insignificant income growth due to irregular harvests throughout the year. The realisation of the utilisation of profits from productive endowment income at the Raudaturrasyidin DDI Cambalagi Islamic Boarding School. Meanwhile, the management of productive endowments at the Nurul Ikhwan Islamic Boarding School through the boarding school canteen is categorised as productive with a significant increase in income. Meanwhile, the management of productive endowments at the Nahdlatul 'Ulum Islamic Boarding School through the mini market Aminah demonstrates productive management of productive endowments on endowed assets, namely the Mini Market Aminah, which is categorised as moderately productive with significant income growth from May to December 2023 and May to December 2024. Each portion of the income from productive endowments at the three boarding schools has a designated allocation for utilisation. On the other hand, development aspects are not being implemented at the pond managed by the al-Irsyad Foundation.
Abstract:This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual…
capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.
Abstract:Critical thinking is a careful and calculating thinking activity using complex reasoning and is essential in solving mathematical contextual problems. This study aimed to describe the profile of students' critical thinking…
ng in solving mathematical contextual problems in terms of student independence. This study uses a qualitative descriptive method with the subject of students at SMK, Dr. Soetomo Surabaya. Data collection techniques using questionnaires, interviews, and documentation. The collected data is then analyzed through four stages: data reduction, triangulation, data presentation, and conclusion. The results showed that the critical thinking profile of subjects with high levels of learning independence was more complete than subjects with moderate and low levels of learning. Subjects with a high level of learning independence have a critical thinking profile that can use the right strategy to solve problems, complete, and correctly do calculations and explanations.
Abstract:Public administration currently refers to the professionalism of the performance of government officials in public services One of the agencies formed by the local government is the Village Office. The purpose of this study…
udy was to analyze the role of local culture in the relationship of leader member exchange to the performance of employees at the Village Office in Abiansemal District. The research is causal in nature to provide an explanation and understanding of the relationship between the leader member exchange variable, local culture and employee performance variables. The research population was all employees of the Village Office in Abiansemal District, totaling 269 employees. Questionnaires that have been tested for validity and reliability were given to 73 respondents. Methods of data collection by observation, interviews, documentation, literature and questionnaires. The method of determining the sample with a saturated sample and the method of analysis using descriptive analysis and inferential analysis with Partial Least Square (PLS) analysis. The results show that the leader member exchange variable has an effectsignificanton employee performance, local culture has an effect positive and significant on employee performance.Local culture is not able to moderate the influenceleader member exchangeon employee performance but tends to be a predictor variable because it has positive but not significant results.
Abstract:This study aims to identify the dominant error patterns of students in geometry learning based on Newman's Error Analysis (NEA) and to examine their implications for readiness to understand Non-Euclidean Geometry. The method…
thod employed is a Systematic Literature Review (SLR) of 10 empirical articles published between 2019 and 2026. Data were extracted based on the five stages of NEA — reading, comprehension, transformation, process skill, and encoding — and subsequently analyzed through narrative synthesis, percentage comparison, and descriptive effect size. The results indicate that comprehension errors and encoding errors are the most dominant categories, with the highest percentages of 56.92% and 50%, respectively, followed by transformation errors, which consistently fall within a moderate effect range (20–40%), while reading errors and process skill errors are classified as low. The primary causes of errors include weak understanding of geometric concepts, inability in spatial visualization, limited mathematical language, and lack of procedural precision. The findings contribute as a diagnostic foundation for designing more effective geometry learning, while simultaneously serving as a conceptual bridge toward higher-level geometry
Abstract:The problem in this study is that Accounting Learning Outcomes have not met expectations in the 11th grade Accounting students of SMK Negeri 1 Patumbak. This study aims to determine the effect of Self-Efficacy and Learning…
ng Motivation on Learning Outcomes, with Learning Independence as a moderating variable, in 11th grade students at SMK Negeri 1 Patumbak. This research was conducted at SMK Negeri 1 Patumbak, located at Jl. Ujung Defense, Lantasan Baru, Patumbak District, Deli Serdang Regency, North Sumatra. This study used an ex post facto approach. The population was 35 11th grade Accounting students. The sample size was 35 students, using total sampling. Data collection was conducted through documentation and questionnaire distribution. The questionnaire was first tested for validity and reliability. The collected data was then processed using multiple linear regression with SPSS version 30 software. The results of this study indicate that: (1) Self-efficacy has a positive and significant effect on students' accounting learning outcomes. This is indicated by a regression coefficient of 0.321 with a significance level of 0.021, which is less than 0.05. (2) Learning motivation has a positive and significant effect on students' accounting learning outcomes. The analysis results show a regression coefficient of 0.428 with a significance level of 0.004, which is less than 0.05. (3) Self-efficacy and learning motivation simultaneously have a significant effect on students' accounting learning outcomes. This is proven by a calculated F-value of 18.672 with a significance level of 0.000, which is less than 0.05. (4) Learning independence moderates the effect of self-efficacy on accounting learning outcomes. This is indicated by the significance value of the interaction variable between self-efficacy and learning independence of 0.043, which is less than 0.05. (5) Learning independence moderates the influence of learning motivation on accounting learning outcomes. The analysis results show a significance value of the interaction variable between learning motivation and learning independence of 0.029, which is less than 0.05. This means that learning independence strengthens the influence of learning motivation on students' accounting learning outcomes
Abstract:Meningkatnya tekanan darah pada pasien sebelum operasi disebabkan oleh gangguan psikologis, salah satunya adalah kecemasan. Kecemasan pada pasien pre operasi dapat meningkatkan tekanan darah. Tekanan darah yang meningkat…
jika tidak diatasi dapat menyebabkan komplikasi selama dan setelah pembedahan. Tujuan dari penelitian ini adalah untuk mengetahui Hubungan Tingkat Kecemasan Dengan Peningkatan Tekanan Darah Pada Pasien Pre Operasi Terjadwal Diruangan Imam Bonjol Rumah Sakit Tk. III dr. Reksodiwiryo Padang. Penelitian ini merupakan penelitian kuantitatif dengan desain cross sectional. Populasi dalam penelitian ini adalah 341 orang dengan jumlah sampel 77 orang. Teknik pengambilan sampel yaitu teknik proposive sampling. Instrumen yang digunakan kecemasan dengan Hamilton anxiety rating scale (HARS) dan untuk tekanan darah menggunakan Sphygmomanometer dengan menggunakan lembar observasi, kemudian dianalisis secara univariat dan bivariat dengan uji Chi-Square p-value ≤ 0,05. Hasil analisis univariat didapatkan data lebih dari separoh 50 (64.9%) responden mengalami peningkatan tekanan darah, dan 35 (45.5%) responden memiliki tingkat kecemasan sedang pada pasien pre operasi. Hasil uji Chi-Square menunjukkan hubungan yang signifikan antara tingkat kecemasan dengan peningkatan tekanan darah (p-value = 0,000). Hasil penelitian ini dapat disimpulkan Ada Hubungan Tingkat Kecemasan Dengan Peningkatan Tekanan Darah Pada Pasien Pre Operasi Terjadwal Diruangan Imam Bonjol Rumah Sakit Tk. III Dr. Reksodiwiryo Padang.
Increased blood pressure in patients before surgery is caused by psychological disorders, one of which is anxiety. Anxiety in preoperative patients can increase blood pressure. Elevated blood pressure if left untreated can lead to complications during and after surgery. The purpose of this study is to determine the relationship between anxiety level and increased blood pressure in scheduled pre-surgery patients in the room of Imam Bonjol Hospital Tk. III dr. Reksodiwiryo Padang. This study is aquantitative research with a cross sectional design. The population in this study is 341 people with a sample of 77 people. The sampling technique is the proposive sampling technique. The instrument used anxiety with the Hamilton anxiety rating scale (HARS) and for blood pressure using a Sphygmomanometer using an observation sheet, then analyzed univariate and bivariate with the Chi-Square p-value test ≤ 0.05. The results of the univariate analysis obtained data from more than half of 50 (64.9%) respondents experienced an increase in blood pressure, and 35 (45.5%) respondents had moderate levels of anxiety in preoperative patients. The results of the Chi-Square test showed a significant association between anxiety levels and increased blood pressure (p-value = 0.000). The results of this study can be concluded that there is a relationship between anxiety level and increased blood pressure in scheduled pre-surgery patients in the Imam Bonjol room, Tk. III Dr. Reksodiwiryo Hospital Padang.