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:The presence of a child can be a link between couples. However, in fact, some married couples cannot have children, even though they really need children in their domestic life. So the effort to care for or hug a child then…
hen becomes an option to get a child even though he is not a natural child. The law states that the purpose of adopting a child is simply to improve the welfare of the child.This research aims to find out and examine Islamic legal regulations regarding the inheritance rights of adopted children. The position of children in Islamic law is still attributed to their biological guardians and not to their adoptive fathers. Moreover, in Islamic inheritance law, adopted children do not get inheritance privileges from the father who supports them, but the freedom of inheritance returns to the biological father of the child being cared for. Children raised in Islam can acquire property from their supportive father through a bequest course and then a mandatory will course. Since taking over, the children and their supportive father have been seen as having been a huge help in their respective lives. Therefore, as a substitute for the freedom inherited from the younger generation, Islamic law provides a way through mandatory gifts and wills.
Abstract:Bankruptcy risk is a critical issue for publicly listed companies as it may threaten business sustainability and undermine investor confidence. This study aims to examine the effects of asset growth, revenue growth, market…
et valuation, property, plant and equipment (PPE), goodwill, and research and development expenditure on bankruptcy risk, proxied by the Altman Z-score, among publicly listed companies in ASEAN countries. The study employs a quantitative approach using secondary data obtained from 1,354 non-financial firms listed in Indonesia, Malaysia, Thailand, Singapore, and the Philippines over the 2015–2023 period, yielding a total of 7,726 firm-year observations. Data were analyzed using a fixed-effects panel regression model. The findings reveal that asset growth and goodwill exert a positive and significant effect on the Altman Z-score, whereas research and development expenditure has a negative and significant effect. Revenue growth demonstrates a marginally positive influence, while market valuation and PPE do not exhibit a significant effect on bankruptcy risk. These results suggest that corporate financial stability is determined not only by financial factors but also by the quality of strategic resources and firms’ adaptive capabilities. The novelty of this study lies in the integration of the Resource-Based View and Dynamic Capabilities Theory perspectives into a bankruptcy prediction framework for publicly listed companies across ASEAN countries.
Abstract:This study aims to analyze the feasibility of business development for CV. Subur Indah Pertama, located in Pemecutan Kaja Village, North Denpasar, Bali, based on five main aspects of business feasibility studies: market…
and marketing, legal, human resources, environmental, and financial. This research employs a qualitative approach using descriptive methods, with data collection techniques including direct observation, in-depth interviews, and document review. The analysis results show that from the market and marketing aspect, the company has demonstrated positive performance through the optimization of digital platforms such as Tokopedia, Shopee, and TikTok, as well as strategic partnerships with contractors and property developers. Legally, the company is deemed feasible as it has fulfilled all business documents and licenses, including SIUP, NPWP, PKP, and tax compliance. In terms of human resources, a systematic organizational structure and professionally-based HR management indicate the company’s readiness to support business expansion. The environmental aspect also meets feasibility criteria, with evidence of standardized waste management systems and compliance with environmental regulations. From the financial perspective, the project is considered highly feasible based on financial indicators, namely a Net Present Value (NPV) of IDR 13.7 billion, an Internal Rate of Return (IRR) of 32%, and a Payback Period of 5 years, which is below the project’s economic life of 8 years. The IFAS and EFAS analyses show significant internal strengths, while the SWOT matrix places the company in Quadrant I with an aggressive strategy (Strength–Opportunity). Based on the overall findings, the business development of CV. Subur Indah Pertama is declared feasible and has strong prospects for long-term growth.
Abstract:This study discusses women’s rights in divorce decisions at the Kuala Tungkal Class 1B Religious Court based on the perspective of Maqashid Syari’ah. Women’s rights decided in divorce, such as iddah maintenance, mut’ah,…
t’ah, child custody, and property division, are analyzed in terms of their suitability with the main objectives of Islamic law, namely protection of religion, soul, descendants, mind, and property (Maqashid Syari’ah). This research uses qualitative methods with the normative legal approach. to examine court decisions and how the laws applied reflect the principles of Maqashid Syari’ah. The results of the study indicate that divorce decisions at the Religious Court have considered women’s rights proportionally, although there is still room for further adjustment to be more in line with the essence of Maqashid Syari’ah, especially in terms of economic protection and gender justice. This study recommends the need to strengthen the integration between positive law and sharia principles to better guarantee women’s welfare after divorce.
Abstract:To maximize customer satisfaction through marketing strategies residential property companies must understand the dynamics of appropriate marketing strategies. One of them is by maximizing consumer satisfaction with several…
ral important factors such as product, price, promotion and place. The aim of this research is to analyze the influence of the marketing mix on consumer satisfaction at Astapada Indah III Jombang housing. This type of research uses quantitative research with a cross-sectional study approach. The population of all residents of the Astapada Indah III housing complex was 68 and the sample was 58 people using incidental sampling technique. The independent variables are product, price, promotion, place and the dependent variable is consumer satisfaction. The research instruments used questionnaires, data processing using multiple linear regression tests. The results of the research showed that product and location had a significant effect on housing consumer satisfaction, while price and promotion had no effect on consumer satisfaction. However, simultaneously product, price, promotion and location all influence consumer behavior simultaneously by 79.4%.
Abstract:Tourism and the creative industry have an inseparable link, these two things are an emotional link between visitors and the tourist destinations they visit, namely in the form of souvenirs, as mementos to take home after…
traveling. Advances in digital technology have increased the distribution of information related to work and creativity so that the risk of work theft and copyright infringement is very vulnerable to occurring and this can be detrimental to creative industry players. This research uses qualitative methods with a literature approach in the form of laws, government regulations, articles and books that are relevant to the research topic. This research aims to provide an understanding of the importance of registering Intellectual Property Rights for creative industry to ensure the law protection of the intellectual property that has been created. The research results show that every creative industry player needs to register copyrighted works with the Directorate General of Intellectual Property. Apart from that, synergy is needed between the Government and the public in increasing awareness of creators or creative industry players to register copyrighted works as Intellectual Property Rights through regulations and facilities provided by the authorized government institution, namely the Directorate General of Intellectual Property, Ministry of Law and Rights. Indonesian Human Rights so that creative works receive legal protection.
Abstract:Abstrak: The selection of housing is a critical decision that involves the consideration of multiple criteria objectively. In Kisaran City, the rapid growth of the property sector has led to a wide variety of housing options,…
ions, each with distinct characteristics, making it difficult for potential buyers to determine the most suitable choice. This study aims to apply the Weighted Aggregated Sum Product Assessment (WASPAS) method to support the decision-making process for selecting the best housing based on five main criteria: location, price, security, public facilities, and environment. Each criterion is analyzed quantitatively through the assignment of weights and scores to each housing alternative. The WASPAS method generates a final ranking, where the alternative with the highest score is considered the optimal choice. The results show that the WASPAS method is effective in simplifying the multi-criteria decision-making process and provides accurate and rational recommendations for selecting housing that best meets the needs of the community. This study is expected to serve as a reference for prospective buyers and property developers in planning and marketing strategies.
Keywords: waspas; housing selection; kisaran city; decision support system; multi-criteria decision-making.
Abstrack: Pemilihan perumahan merupakan keputusan penting yang memerlukan pertimbangan berbagai kriteria secara objektif. Di Kota Kisaran, pertumbuhan pesat di sektor properti menghadirkan beragam pilihan perumahan dengan karakteristik yang berbeda, sehingga calon pembeli sering kali kesulitan dalam menentukan pilihan yang paling sesuai. Penelitian ini bertujuan untuk menerapkan metode Weighted Aggregated Sum Product Assessment (WASPAS) dalam membantu proses pengambilan keputusan pemilihan perumahan terbaik berdasarkan lima kriteria utama, yaitu lokasi, harga, keamanan, fasilitas umum, dan lingkungan. Setiap kriteria dianalisis menggunakan pendekatan kuantitatif dengan pemberian bobot dan penilaian terhadap masing-masing alternatif perumahan. Hasil dari metode WASPAS menghasilkan peringkat akhir dari alternatif perumahan yang dianalisis, di mana alternatif dengan nilai tertinggi dianggap sebagai pilihan terbaik. Penelitian ini menunjukkan bahwa metode WASPAS efektif dalam menyederhanakan proses pengambilan keputusan multikriteria dan memberikan hasil yang akurat dan rasional dalam memilih perumahan yang paling sesuai dengan kebutuhan masyarakat. Temuan ini diharapkan dapat menjadi referensi bagi calon pembeli maupun pengembang dalam perencanaan dan strategi pemasaran properti.
Kata Kunci: waspas; pemilihan perumahan; kota kisaran; sistem pendukung keputusan; multikriteria
Abstract:Abstract: Augmented reality is a technology that combines the virtual world and the real world in the form of two-dimensional or 3D objects in real time. This study uses the markerless augmented reality method to display…
the object. This study uses the prototype method where researchers listen to customers, build or revise mockups and customer test drive mockups. This augmented reality application was created using the Blender, Unity, Sketchup Pro and Vuforia SDK applications. Making three-dimensional objects is made using Blender and Sketchup Pro while making applications using Unity and Vuforia SDK. The results of the research on the application that was made were tested using blackbox testing where the test results obtained "as expected" which means the application is functioning and working properly.
Keywords: augmented reality; markerless augmented reality; 3D
Abstrak: Augmented reality adalah teknologi yang mengubah realitas menjadi objek dua dimensi atau tiga dimensi secara real time. Studi ini menggunakan metode augmented reality tanpa penanda untuk mengungkap objek. Penelitian ini menggunakan metode prototipe, di mana peneliti mendengarkan pelanggan, mengembangkan atau mengubah maket, kemudian meminta pelanggan untuk menguji coba maket tersebut. Aplikasi augmented reality ini dibuat menggunakan Blender, Unity, Sketchup Pro, dan Vuforia SDK. Objek tiga dimensi dibuat menggunakan Blender dan Sketchup Pro, sedangkan aplikasinya dibuat menggunakan Unity dan Vuforia SDK. Hasil penelitian pada aplikasi yang diuji menggunakan pengujian blackbox yang mendapatkan hasil "sesuai harapan" yang memiliki arti aplikasi sudah berfungsi dan bekerja dengan baik.
Kata kunci: augmented reality; markerless augmented reality; 3D
Abstract:Abstract:Theft is the illegal taking of property or belongings of another person without the permission of the owner. The most common crime problem in Asahan District is theft, so that the POLRES is still having trouble…
determining which areas are often the crime of theft. With this problem, we need to do a grouping for areas where theft often occurs, so the process used is the data mining process. Data mining is one of the processes of Knowledge Discovery from Databases (KDD). KDD is an activity that includes collecting, using historical data to find regularities, patterns or relationships in large data sets. One of the techniques known in data mining is clustering technique. The K-Means method is a method for clustering techniques, K- Means is a method that partitions data into groups so that data with the same characteristics are entered into the same set of groups and data with different characteristics are grouped into other groups. The attributes used in grouping this data are annual data, namely 2015, 2016, 2017, 2018, 2019. A case study of 9 POLSEK in the Asahan.
Keywords: Data Mining, Clustering, K-Means Algorithm, Theft Crimes Grouping.
Abstrak: Pencurian merupakan pengambilan properti atau barang milik orang lain secara tidak sah tanpa ijin dari pemilik. Masalah tindak kejahatan yang paling banyak terjadi di Kabupaten Asahan adalah tindak kejahatan pencurian sehingga pihak POLRES masih kesulitan untuk menentukan daerah mana saja yang sering terjadi tindak kejahatan pencuriaan. Dengan adanya masalah ini kita perlu melakukan pengelompokan untuk daerah mana saja yang sering terjadi tindak pencurian maka proses yang digunakan adalah proses data mining. Data mining adalah salah satu proses dari Knowledge Discovery from Databases (KDD). KDD adalah kegiatan yang meliputi pengumpulan, pemakaian data, historis untuk menemukan keteraturan, pola atau hubungan dalam set data besar. Salah satu teknik yang di kenal dalam data mining adalah teknik clustering. Metode K-Means merupakan metode untuk teknik clustering, K-Means adalah metode yang mempartisi data kedalam kelompok sehingga data berkarakteristik sama dimasukan kedalam set kelompok yang sama dan data yang berkerakteristik berbeda dikelompokkan ke dalam kelompok yang lain. Atribut yang di gunakan dalam pengelomokan data ini adalah data pertahun yaitu tahun 2015, 2016, 2017, 2018, 2019. Studi kasus pada 9 POLSEK yang ada di daerah kabupaten Asahan.
Kata kunci: Data Mining, Clustering, Algoritma K-Means, Pengelompokan Tindak Kejahatan Pencurian.