Abstract:Abstract This research aims to determine the effect of company size, audit tenure, audit fees, company size and financial performance on audit quality. The method used is associative with a quantitative approach. The type…
ype of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. Samples were collected using the purposive sampling method. The amount of data observed was 92 companies, resulting in 46 companies or 230 observation data. Data were processed using the Eviews 10 Statistical Program to test hypotheses using logistic regression analysis. The results reveal that KAP size, audit tenure, audit fee, company size, and financial performance simultaneously influence audit quality, then the results of the t statistical test show that audit fees and company size have a positive effect on audit quality, but KAP size, audit tenure and financial performance have no effect on audit quality.
Abstract:For the sake of realizing a prosperous, just and prosperous Indonesian society based on Pancasila and the 1945 Constitution. The quality of Indonesia's human resources must be continuously improved for national development…
nt capital and making Indonesia a developed country. It also includes attention to youth and children as the next generation, so that one day they can bring Indonesia into a developed country. Talking about the problem of adolescents and children is an interesting subject to be discussed and discussed hotly these years of years the level of juvenile delinquency in narcotics abuse, brawl that leads to criminal acts, more specifically criminal acts of theft perpetrated by children. In the current era, we hear a lot of theft, both adults and young children. According to article 1 number 1 of the Child Protection Act, "a child is someone who is not yet 18 years (eighteen) years old, including those still in the womb". In juvenile criminal law, hereinafter referred to as Delinquency / (crime) against several acts that are against the law. According to Romli Atmasasmit Juvenile (15), Delinquency is any act or behavior of a child under the age of 18 years and has not married which is a violation of applicable legal norms, and can endanger the child's personal development.
Abstract:Based on research results witness or victim protection is regulated in Law no. 13 of 2006 and to find out how the legal protection of the rights of the defendant in criminal cases in Gorontalo the violation of the defendant…
ant was carried out by the investigator both from the beginning of the process until the end of the process. The human rights law must be fulfilled and there are several violations committed by the investigator both intentionally or unintentionally. The defendant's human rights are listed in Law No. 8 of 1981 concerning criminal procedural law in article 98 paragraph 1 explains"If an act which forms the basis of an indictment in an examination of a criminal case by a district court results in a loss for another person, the presiding judge may at the request of that person determine to incorporate the case for the compensation claim to the criminal case".Paragraph (2) explains;"The request referred to in paragraph (1) may only be submitted at the latest before the public prosecutor recommends a criminal charge. In the event that the public prosecutor is not present, the request is submitted no later than before the judge passes the sentence ".The defendant's human rights law is a right that must be carried out by the investigator from the beginning of the process until the end of the investigation process.
Abstract:The principal purpose of this study was to find out; (1) Is there students interested in watching Harry Potter and philosopher’s stone by J.K rowling movie (X) in their listening comprehension (Y), (2) Is there any correlation…
orrelation between students‘ interested in watching Harry Potter and the philosopher’s stone by J.K Rowling movie (X) to listening comprehension (Y). It was carried out to the class XI Science students of SMA Mutiara Palabuhanratu. In this research, a quantitative method is used with the Pearson product moment correlation study to answer the research problem. The population of this research is the students of SMA Mutiara Palabuhanratu class XI IPA for the academic year 2021/2022, totaling 30 students. The sample used is the total population. Tests and questionnaires were used to collect data. After getting the data, the researcher corrected and analyzed the test results. Data analysis using Pearson Product Moment Correlation. The results of the study indicate that the level of significance between the variables X and Y based on the results of the correlation value above rcount = 0.481 rtable (5%) (df = n-2 = 30-2 = 28) rtable = 0.374. So it is clearly stated that rcount is higher than rtable or 0.05 <0.374. The result of the correlation coefficient between the two variables is 0.481. That result indicated that there was a medium correlation between students’ interested s in watching Harry Potter movie and their listening comprehension. This statement was proved based on the result rxy was higher than the rtable (0,481 ≥ 0,374 in significant level 5%) it showed that the null hypothesis (Ho) “There is no relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is rejected and the alternative hypothesis (H1), “There is a positive relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is accepted.
Abstract:Injected contraception is the most contraception method chosen by Indonesian women. There are 2 types of injected contraception, 3 monthly injecion which consists of progesterone only and 1 monthly injection consists of…
f a combination of oesterogen-progesterone. One of its side effect is increase weight, which is usually distressing for women due to the increase risk of suffering from many diseases such as heart attack, type-2 diabetes mellitus, sleep apnea, certain cancer, osteoarthritis, and asthma. The study aim was to identify the difference weight gain occurence between 3 monthly and 1 monthly injected contraception users in Muara Village- Suranenggala District. This research method uses comparative analytic studies using cross sectional resulting research which measured in interval scale. The sample is all 3 months KB injecting participants as much as 30 respondents and 1 month KB injections as much as 30 respondents. The data is analysis using t-test. The result showed a ρ value of 0,005 which meant there was a difference in weight gain occurence between the users of 3 monthly and 1 monthly injected contraception. The 3 monthly injection had been proven increasing the incidence of weight gain compared to the 1 monthly one. It was suggested that midwives should give proper counselling regarding to side effect of increasing weight gain during the use of 3 monthly contraceptive injection to be aware of by the users. Further investigation on other influencing factors of weight gain among contraceptive injection users.
Abstract:The scarcity of petroleum resources or other fuel sources encourages efforts to find alternative energy, namely Bioethanol. Alternative raw materials that can be utilised in the manufacture of bioethanol from biomass are…
re pineapple crowns. Making Bioethanol from Pineapple Fruit Crown Cayane Variety by Using Saccharomyces cerevisiae Microbes is by varying the weight of yeast and the optimum fermentation time on the level of bioethanol produced. In this study using NaOH 1.5%w to degrade the lignin content in the crown of pineapple varieties cayane and H2SO4 2%v to convert cellulose into glucose. The research used variations in yeast weight of 7.5%; 10%; 12.5%w and variations in fermentation time of 2; 3; 4; 5 days in the fermentation process. While the purification process uses simple distillation with operating conditions 78oC-80oC for 2.5 -4 hours. Bioethanol obtained was tested for refractive index and gask romatography (GC). The test results obtained the optimum weight of yeast is 12.5 grams at 3 days fermentation time with bioethanol content of 6.154%.
Abstract:A chemical product in the form of soap, namely by mixing triglycerides with potassium hydroxide (KOH) using a method called the saponification method. In this study, the product added variations in the composition of olive…
ve oil and butterfly pea extract. variations in the composition of olive oil with three variations, namely 15 ml, 30 ml, and 45 ml. The butterfly pea flower extract was then used in three different concentrations: 2 ml, 4 ml, and 6 ml. This composition variation is divided into nine samples with the addition of olive oil and butterfly pea flower extract, respectively. The resulting product has been tested in four categories: pH test, free fatty acid test, ethanol insoluble substance test, and active ingredient test. The experimental results that met SNI 2588-2017 were sample 1, with a variation of the composition of 15 ml of olive oil and 2 ml of butterfly pea flower extract. with a pH test result of 5, an insoluble test result in ethanol of 0.16%, a free fatty acid test result of 0.2256%, an active ingredient test result of 24%, and an organoleptic test result in three categories, namely color, odor, and shape, is level 4 (preferred).
Abstract:Responding to the emergency of sexual violence in Indonesia which occurs from year to year, the Government of the Republic of Indonesia in 2022 passed Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence. This…
is law complements a series of regulations that already regulate crimes of sexual violence. The specialty of this law is that it provides more comprehensive regulation of sexual violence crimes, which are currently increasingly diverse. One of the interesting things regulated in the law is related to rehabilitation efforts for perpetrators of criminal acts of sexual violence. This article will discuss rehabilitation efforts for perpetrators of sexual violence which aim to recover perpetrators from their deviant acts, namely sexual violence. This research uses normative research methods with a conceptual approach and a statutory approach. The results of this research indicate that providing rehabilitation measures according to the Criminal Code is a type of action that can be imposed simultaneously with criminal sanctions or separately by referring to the judge's considerations. Meanwhile, the provision and mechanism of rehabilitation measures for perpetrators of sexual violence as regulated in Law Number 12 of 2022 concerning the Crime of Sexual Violence still requires further regulations issued by the Ministry of Social Affairs and the Ministry of Health to be implemented optimally
Abstract:This research aims to apply the Problem Based Learning (PBL) learning model through series of image media to improve English writing skills at SMA Negeri 4 Pekanbaru. This type of research uses Classroom Action Research…
(PTK). The research subjects were class X students at SMA Negeri 4 Pekanbaru. In implementing the action, it is carried out in 2 cycles, namely cycle I and cycle II. The activities carried out in each cycle consist of planning, implementation, observation and reflection. The results of the research show an increase in English writing skills through serial image media. significant increase in students' understanding of concepts, writing skills, and learning motivation. The integration of serial image media as a supporter of PBL provides a visual dimension that helps students understand the content, stimulates creativity, and increases active involvement in the learning interaction process.
Abstract:M-Paspor aims to make passport services more transparent, accountable and fast. However, in the process of its application as a public servant, the socialization provided has not been able to fully reach the community. So…
o people have to come repeatedly to just ask questions related to the use of the application. This study aims to describe the implementation of e-government in the use of m-paspor applications at the Immigration Office Class II TPI Tanjung Uban. The research method used is a qualitative method with a descriptive approach. The theory used from Harvard JFK School of Government, with several indicators including Support, Capacity and Value. The results showed that the implementation of e-government in the use of m-paspor applications has run in accordance with the objectives but has not been optimal in one of the indicators. In the Support indicator, support in the form of SOP’s and m-paspor policies, direct socialization and through social media as well as supporting infrastructure at the Immigration Office Class II TPI Tanjung Uban is quite good. In the Capacity indicator, the availability of financial resources is intended for socialization needs, the information technology infrastructure in the service process looks adequate to facilitate the community, but in the process of implementing the application there are still several obstacles, including frequent application errors, payment codes do not come out, limited quotas and so on, as well as the availability of human resources derived from receiving CPNS selection analysis S1 immigration and has been provided with periodic training by the Directorate General of Immigration. The Value indicator is considered good, because both officers and the public have been able to feel the convenience with the m-paspor application.