Abstract:This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics,…
s, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:In recent years, risk-based internal audit has become increasingly important because it is considered an effective method to be applied in a business environment where risks are always changing. The purpose of this study…
is that the authors want to describe the process and stages of risk-based internal audit and the implementation of risk-based internal audit in organizations. Therefore, the method used by the authors to collect data is a qualitative method. Qualitative method is research that focuses on the use of descriptive data from the results of secondary data observations. Secondary data is information that already exists from before and is a collection of data by researchers to complete data needs for research. In this study, risk-based internal audit is a way of thinking from internal audit, which in this study tries to explain the most important stages of the study process.
Abstract:The purpose of developing an Android-based Gauss Jordan application is as an alternative in effective and practical Linear Algebra learning. The method for developing this research is R&D (Research and Development) research…
rch with the ADDIE development model. Data collection techniques used are material validation sheets and application display; practicality sheet; test sheets (pretest and posttest); and student opinion sheets. The application developed in application design is with figma.com and for software development using visual studio code. Questionnaire instruments and questions on systems of linear equations were given to 22 TI21A4 students in the Linear Algebra course. Based on the data that has been obtained and processed, the score for improving student learning outcomes is 0.71 which is considered effective. The improvement is classified as high and includes effective, and the average score of the practicality assessment is 4.2 which is included in the high category. This application also received a positive response from students who have used it, so the Gauss Jordan 3x3 application is suitable for use in learning and determining solutions to linear equations.
Abstract:The death of Mahsa Amini in relation to the mandatory wearing of the hijab for Iranian women caused quite an uproar in the international community. The research was conducted by utilizing written literature, books, journals,…
als, and past research results that are relevant to the research topic. The results of the research found that there was a violation of human rights from the loss of Mahsa Amini's life due to the actions of local authorities who were too repressive because she was considered not implementing the existing rules in Irat - relating to the obligation of Iranian women to wear the hijab and niqab. On the other hand, this shows that sometimes there is still a conflict of interest between the enforcement of human rights and the enforcement of Islamic law that collides with each other. In this case, a thorough investigation is needed to punish those involved and the government needs to review its law enforcement officers.
Abstract:This study aims to find out how the effect of e-service quality on e-loyalty through e-satisfaction at bakery sm bakery Bulukumba and Makassar cake. The population in this study were customers at SM Bakery and Makassar Cake…
ake and the sample used was 60 customers. Data collection was carried out using the questionnaire method which was distributed via Google from. The data analysis technique used is partial least squares (PLS) using measurement model analysis (outer model) and structural model analysis (inner model) where the research results show a direct effect of E-Service (X) on E-Loyalty (Y), where from the results of the statistical test the result is a p-value (0.011) <0.05, which means that the p-value is less than the significance level of 0.05 so that there is a direct effect of E-Service on E -Loyalty.
Abstract:The purpose of this study is to determine the management of employee work stress in improving the performance of public service UPT Pelayanan Pajak Daerah Tanjungpinang. This study used qualitative research methods. The…
design of this study uses a descriptive design. The data collection method used is a field study which includes open observation, unstructured interviews, documentation studies, and triangulation. The results of this study indicate that the factors that cause work stress on service employees at UPT PPD Tanjungpinang include: 1) network problems; 2) different characteristics of Taxpayers; 3) personal problems of employees; and 4) pressure from agencies. The management of work stress carried out by service employees is by refreshing, or leaving the room for a moment, chatting with colleagues, and others. Management of work stress carried out by agencies through three categories, namely, organizational communication, employee performance appraisal, and employee welfare.
Abstract:This in a Defense Industry project that can run smoothly towards project goals with predetermined specifications, good project management is needed. Airless Tires is a defense research and development activity as one of…
the support programs for the readiness of the ground forces. The expected result of this R&D activity is the achievement of the level of readiness of the defense equipment and facilities/sarpras in order to achieve the target of developing the strength of the TNI AD capability towards MEF. Poltekad has an initial plan that is motivated by the role and task of Poltekad to conduct research and observation of obstacles in the process of mobilizing troops who still use tires with air pressure on Rantis. Poltekad sets a long-term goal to create defense technology innovations that can benefit the TNI, which is realized through the short-term goal of making Airless Tires. In this article, the author hopes that this research can continue to the commercialization stage, so that Airless Tires can be used in tactical vehicles for the Indonesian National Army Army, Indonesian Navy, and Indonesian Air Force.
Abstract:The purpose of this study is to determine the financial performance of SOEs in the building construction sub-sector listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is descriptive research,…
search, with the location of the research at the STIEM Bongaya Makassar Investment Gallery to obtain data on the company's financial statements and visit the www.idx.co.id page to get supporting data. The research was conducted using financial ratio analysis techniques. The object of this study is a state-owned enterprise engaged in the building construction sub-sector that has gone public. The data used comes from secondary sources in the form of company financial statements. In this study, liquidity, solvency, activity, profitability, and market value ratios were used as analytical tools. This study used four state-owned enterprises in the building construction sub-sector that conducted stock offerings on the Indonesia Stock Exchange between 2017-2021 as samples. The results of the study as a whole show that based on the calculations and analysis carried out on the overall ratio, PT. Pembangunan Perumahan (Persero) Tbk. and PT Wijaya Karya (Persero) Tbk. are companies with a better level of financial performance compared to state-owned enterprises in other building construction sub-sectors.
Abstract:The purpose of this research isdescribes kèjhung as an educational medium in strengthening the profile of Pancasila students based on Madurese local wisdom. This study used a qualitative descriptive approach and the ethnopedagogic…
nopedagogic method of the researcher as a human instrument. This research involves hermeneutic and ethnopedagogical analysis methods. Hermeneutics is used to reveal contextual conditions. This research uses data in the form of kejhung text which contains values of character education andin the form of rhymes and performed in Proppo District, Pamekasan Regency.The result of the research is that kejhung contains many religious values, politeness values, social values, and mutual cooperation values so that Madura kejhung can be utilized.aseducational mediain strengthening the profile of Pancasila students