Abstract:The purpose of this study is to determine the effect of auditor competence, independence, and experience on audit quality. This study is important because of the increasing demand from users of financial statements for quality…
uality audit reports. The population of this study were auditors working at a Public Accounting Firm domiciled in Bogor with a sample of 69 respondents. The sample was selected using the convenience sampling method. The data processing and analysis methods used were descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The data were tested using SPSS software version 25. The findings of this study indicate that the independent variables in this study, namely accountability, professionalism, and experience, simultaneously have a positive and significant effect on Audit Quality.
Abstract:This research aims to analyze the influence of facilities and service quality on member satisfaction at the Golden Stik Kelapa Dua Depok Gym. In the fitness industry, member satisfaction is an important factor that determines…
mines the success and sustainability of a fitness center. This research uses quantitative methods with a survey involving a number of Golden Stik Gym members as respondents. The data collected was analyzed using statistical techniques to determine the influence of facilities and service quality on member satisfaction. The research results show that both facilities and service quality have a significant influence on member satisfaction. Complete and high-quality facilities, such as modern equipment, maintained cleanliness and comfortable spaces, contribute positively to member satisfaction. Apart from that, service quality, which includes staff professionalism, responsiveness to member needs, and the ability to provide personalized service, has also been proven to have a big impact. This research provides valuable insight for Golden Stik Gym management in their efforts to increase member satisfaction. In addition, the results of this research can be used as a reference for other fitness centers in developing strategies to increase their member satisfaction and loyalty. With the right focus on improving facilities and services, it is hoped that fitness centers can meet member expectations and continue to grow in this competitive industry
Abstract:Strengthening the financial administration capacity of cooperatives is a crucial element in supporting the sustainability and accountability of cooperative institutions in Indonesia. This community service activity aims…
to improve the understanding and skills of cooperative administrators in financial administration through a hybrid Pelatihan (online and offline). This program aligns with the government's "Red and White Cooperative" initiative, which promotes digitalization and professional cooperative governance. The Pelatihan was conducted using a participatory approach involving lecturers, students, and cooperative actors. Results showed an increase in participants' understanding of transaction recording, the preparation of simple financial reports, and the importance of transparency in cooperative fund management. Technical challenges in the hybrid implementation can be overcome with active mentoring and the use of appropriate digital platforms. This activity demonstrates that the hybrid approach can reach a wider audience and is effective in transferring knowledge
Abstract:This training is based on the results of the analysis of the situation of blacksmiths (Rumbio Jaya Steel) Teratak Village, Rumbio Jaya District has not been professional in using social media to improve marketing performance.…
ance. The target group in this service amounted to 150 people, namely the number of members of the Rumbio Jaya Steel cooperative. While the strategic targets in organizing this activity are 30 young men and women consisting of 18 young men and 12 young women who are sons and daughters of Rumbio Jaya Steel Cooperative Members. The implementation of this community service is carried out with steps: (1) Identification of potential; This activity is carried out in a participatory manner between the team and the target group aims to identify all the potential possessed by the target area; (2) Identification of opportunities based on the strength of the resources owned based on the results of identifying potential; (3) Determining the most popular platform; (4) Determining training needs; (5) Developing a training schedule; (6) Organizing training; and (7) Practice/simulation. activities carried out at the ONGA MAN Furniture Business Place in Ridan Permai Village, Bangkinang Kota District. As well as monitoring citizen responses through like, comment and share for 1 (one) week. The conclusion shows the low utilization of social media to promote products produced by furniture service businesses. In time, the production of these MSMEs can enter the popular Marketplace in Indonesia so that the volume of sales of marketing performance increases and the marketing reach is wider.
Abstract:Dakwah tidak harus selalu dalam bentuk ceramah atau khutbah. Film memberikan pendekatan dakwah kultural dan kreatif, yaitu menyampaikan pesan tanpa harus verbal secara eksplisit. Contoh: Film Ayat-Ayat Cinta mengangkat tema…
ema cinta dalam bingkai syariah. Film The Message (1976) menyampaikan sejarah kenabian secara epik. Serial Omar (2012) mengangkat perjuangan para sahabat Nabi. Metode yang akan digunakan dalam pengabdian masyarakat ini adalah kualitatif yang menggunakan pendekatan normatif. Untuk mendapatkan data sekunder, observasi dan wawancara mendalam digunakan untuk mendapatkan data primer dan kajian perpustakaan selanjutnya adalah workshop kepada penggiat film kalangan muda Kabupaten Paser berkolaborasi dengan Rumah Produksi Warna Film Paser. Dari hasil pelatihan produksi film islami ditemukan beberapa kendala dalam pengembangan yaitu diperlukan forum diskusi untuk pengembangan wawasan keislaman sebagai sumber ide cerita film.Terbatasnya peralatan syuting atau akses rental untuk peralatan semi atau professional Terbatasnya pemahaman terkait orientasi out put film; Industri atau hanya kreatifTidak adanya wadah pemutaran yang permanenTerbatasnya koneksi untuk mendapakan dukungan biaya produksi Minimnya pemahaman terkait masa depan sektor film secara ekonomi.
Abstract:Nature based curricula are often perceived as mere aimless play, despite their significant potential to meet formal learning targets. This study aims to analyze the role of teacher professionalism in integrating outdoor…
experiences (outbound) into formal learning outcomes for early childhood. The research method employed is descriptive qualitative through a literature study of reputable journals. The findings indicate that teacher professionalism, encompassing pedagogical competence and nature-educator identity, is the key to successful integration. Systematically designed outdoor activities are proven to significantly enhance children's executive functions, self-regulation, and literacy-numeracy skills. The discussion emphasizes that direct experience in nature is not a hindrance but a catalyst for formal academic achievements. In conclusion, effective integration requires teachers capable of mapping nature activities into national curriculum indicators. This study recommends specialized training for early childhood teachers to strengthen reflection and curriculum mapping skills in nature-based settings.
Abstract:The focus of research on the statement is the strategy of developing human resources (HR) of the Army through a human capital approach in increasing the professionalism, capability, and effectiveness of military personnel…
l to support the operational success of the Army in facing various security challenges. The purpose of this research is to analyze the Human Resource Development Strategy of the Indonesian Army through the Human Capital Approach. The method used in this research is descriptive qualitative with SWOT analysis tools and tree analysis. The theory used in this research is human capital. The results showed that the strategies used for HR development with a human capital approach are (1) Improving the quality of education and training of soldiers through evaluation and inclusive curriculum development. (2) Utilizing good education and training to improve soldiers' capabilities through an integrated and sustainable human capital approach. (3) Improving the professionalism of soldiers through merit-based personnel management system reform. (4) Improving soldiers' welfare by providing access to specialized higher education through the Defense University. (5) Improving transparency and efficiency through information and communication technology, keeping soldiers' focus on the main task of defense. By adopting a human capital approach, the Army is expected to improve the quality and capability of soldiers, so that they are ready to face future challenges and support the achievement of the organization's strategic goals.
Abstract:This article presents a critical analysis of the phenomenon of Alpha Women in the context of gender relations, particularly in urban professional environments. This research aims to explore the roles, challenges, and theoretical…
oretical and practical contributions of women with alpha personality tendencies in modern organizations. Using qualitative and quantitative methodological approaches, this study collected data through in-depth interviews and descriptive surveys during the period January 2021 to December 2022. Thematic analysis and descriptive statistics reveal the dynamics of power structures and their impact on gender relations in the workplace. The results of the study show that the role of Alpha Women not only brings leadership innovation but also creates tension in established gender relations. The resulting theoretical implications contribute to the development of gender theory and managerial practice, thus opening up new spaces for dialogue on gender equality in the professional environment.
Abstract:Islamic Religious Education (PAI) faces complex challenges in maintaining relevance and quality amidst social change, technology, and demands for public accountability. Two main concepts in educational quality management—continuous…
—continuous improvement and quality assurance—are often discussed separately, despite their fundamentally synergistic relationship. This study aims to conceptually examine the integration of continuous improvement and quality assurance in the context of PAI, addressing how both frameworks can be operationalized simultaneously to improve the quality of PAI delivery. Using a systematic literature review method through Google Scholar and Publish or Perish (PoP) for the 2019–2026 period, 25 relevant articles were analyzed from 80 initial findings. The results show that quality assurance functions as a holding system that establishes standards, while continuous improvement acts as a driving force encouraging innovation and adaptation. However, in PAI practice, tension exists between standard compliance (QA) and the need for dynamic change (CI). This article offers an integrative framework called the Adaptive Quality Cycle (AQC), combining the Plan-Do-Check-Act cycle with Islamic principles such as muhasabah (self-evaluation), tahsin (continuous improvement), and itqan (professionalism). This integration is key for PAI institutions to not only meet minimum standards but also continuously develop dynamically without losing their Islamic identity.
Abstract:Mechanical Engineering Education (PTM) demands logical precision and mastery of high technology, creating an intensive academic burden for students. This condition often leads to an invisible dichotomy between "campus obligations"…
ligations" and "religious obligations," where Muslim PTM students struggle to maintain consistency in Islamic discipline, such as five-times prayer and moral development. This research aims to explore the challenges faced by Mechanical Engineering Education (PTM) students in maintaining Islamic discipline amid high academic demands. The method used is a Literature Review with a critical approach, which collects and analyzes various literature to identify gaps in knowledge. The main findings reveal that the primary challenges include the decline of ethical values such as honesty due to the impact of social changes and technological advancements, the risk of weakened character caused by the influence of global secular culture, and the heavy curriculum burden that leads to mental and physical exhaustion as well as conflicts between academic schedules and religious obligations. Furthermore, students' excessive focus on achieving high GPA and technical skills often neglects moral development, compounded by the lack of integration of the ta’dib concept and insufficient support from social environments that can enforce discipline. Therefore, a holistic and integrated solution is necessary to make Islamic ethics the foundation of academic and professional behavior,balancing technical expertise and spiritual aspects so that PTM students can become competent individuals with strong Islamic character.