Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
Abstract:This study aims to determine the practice and application of sharia business ethics in forex trading of JR Volatility 75 Index companies in the forex market and the dissemination of the results of the analysis and transactions…
ctions to registered members. This research is qualitative research with the research object of corporate signal provider Volatility 75 Index JR. Data collection methods used are observation, in-depth interviews, and documentation. The results of the study show that JR's Volatility 75 Index has implemented sharia business ethics in its service business so as to make it feel safe and comfortable when using the forex market analysis services from the company.
Abstract:Law Number 6 of 2006 The village is obliged to improve the quality of life of the village community in order to optimize the quality of human resources from an early age, the gampong government has village-scale local authority…
thority on the aspect of public health in order to manage government affairs in an effort to ensure the quality of public health from an early age especially for pregnant women in the gampong, efforts need to be made prevention and management of Chronic Energy Deficiency (SEZ). Based on the health profile of Nagan Raya, it shows that the prevalence of pregnant women experiencing CED in 2020 is 5.2%, in 2021 it is 4.6% and from the 2022 Cot Kuta Health Center Report there are 15 pregnant women experiencing CED. From observations, it was found that some Tuha Peut members did not understand the importance of preventing and dealing with SEZs according to Qanuns or village regulations due to the lack of attention from the keuchik and the head of Tuha Peut so that there was no socialization regarding SEZs to pregnant women. The purpose of this study was to analyze the performance of the tuha peut institution according to the Qanun on the prevention and control of KEK in pregnant women through indicators of quality, quantity, time, effectiveness and independence. Research using qualitative methods with a descriptive approach. time, effectiveness and independence. Research using qualitative methods with a descriptive approach. time, effectiveness and independence. Research using qualitative methods with a descriptive approach. The results of the study can be concluded thatTuha Peut Instituteis one of the village apparatuses that plays an important role in improving the health of pregnant women. Based on the analysis of indicators known that performanceTuha Peut InstituteThe village of cot kuta is still considered very low. Proposed improvement strategies that can be implemented byTuha Peut Institutecot kuta village in improving the health quality of pregnant women in the village, namely routinely holding management meetingsTuha Peut Institute, expanding cooperation with the company, making strict regulations and sanctions from the local government, and making training forTuha Peut Institute.
Abstract:This study aims to determine the effect of short-term and long-term macroeconomic factors on the financial performance of Islamic banking in Indonesia. The dependent variables in this study are Return on Assets (ROA), Financial…
nancial to Deposit Ratio (FDR) and Operating Costs of Operating Income (BOPO) as proxies of financial performance. While the independent variables are industrial production index (IPI), inflation, BI rate, composite stock price index (CSPI) and exchange rates. The analytical method used is Vector Error Correction Models (VECM). The data used in this study are monthly time series data from January 2010 - December 2015. The results of the study state that in the long term the influence of the Industrial Production Index (IPI), inflation and exchange rates have a negative and significant effect on Return on Assets ( ROA) and Financial to Deposit Ratio (FDR). Meanwhile, the BI rate and the Composite Stock Price Index (JCI) have a positive and significant impact on Return on Assets (ROA) and Financial to Deposit Ratio (FDR). Industrial Production Index (IPI), inflation and exchange rates have a positive and significant influence on the Operating Cost of Operating Income (BOPO). Meanwhile, the BI rate and the Composite Stock Price Index (JCI) have a negative and significant effect on the Operating Cost of Operating Income (BOPO). The short-term effect of macroeconomic variables on financial performance (ROA, FDR and BOPO) does not show a significant relationship.
Abstract:The optimal development of adolescents depends on the harmony of family communication, especially mothers as caregivers. Disputes between mothers and adolescents often occur and trigger fights and adolescent aggressive behavior…
ehavior that stretches family interactions. Communication contributes significantly to the development of teenage behavior; it can be explored based on the mother's experience as a caregiver. This study examines in-depth mothers' experiences in communicating with their adolescent children. Participants in this qualitative study using a phenomenological approach were mothers who lived with their teenage children, a total of 11 participants. The determination of participants was done by applying a purposive sampling technique. The conclusion of the number of samples is based on the saturation of the results of in-depth interviews conducted using video call technology. The Colaizzi method with the Haase adaptation was applied in analyzing the results of in-depth interviews that had been recorded to make it easier when compiling the transcript. Four themes have been generated in this study: The fabric of family love as a communication goal, undeniable dependence on communication, Vulnerability to give each other space to face communication challenges and the need for space and time to explore the importance of good communication. To ensure the trustworthiness of the research results, peer debriefing and member checking are carried out. It is necessary to have a common perception between mothers and adolescents in understanding the importance of Communication and instilling family commitments consistently by paying attention to the youth's freedom of opinion which must be optimally utilized according to the developmental tasks of adolescence.
Abstract:The purpose of this study is to determine the effect of compensation and work motivation on employee performance at PT Anugerah Riau Mustika. This research was conducted from September 2021 to April 2022 at PT Anugerah Riau…
iau Mustika which is located on Jalan Paus No. 127 Pekanbaru. The target of this study is employees at PT Anugerah Riau Mustika who are still working in 2022. The population in this study was 52, to determine the sample used the slovin technique with a sample of 34. Data obtained from through the distribution of questionnaires. The analysis methods used are validity test, reliability test, analysis of multiple linear regression equations, classical assumption test, t test, F test, and coefficient of determination using the SPSS (Statistics Product Service and Solution) program version 20.0. Based on the hypothesis and analysis of the research results, it can be concluded that compensation has a partial effect on the performance of employees of PT Anugerah Riau Mustika. Work motivation does not have a partial effect on the performance of employees of PT Anugerah Riau Mustika. Compensation and work motivation have a simultaneous effect on the performance of employees at PT Anugerah Riau Mustika. Compensation and work motivation contributed 50.2% to employee performance at PT Anugerah Riau Mustika, while the rest were outside the regression equation or variables that were not studied in this study.
Abstract:The tourism village as one of the tourist destinations developed by the village community, especially in Ubud District, Gianyar Regency, is managed by Pokdarwis. For this reason, managers are required to provide the best…
performance in advancing tourism villages. The purpose of this study was to determine and analyze the effect of transformational leadership and communication with motivation as an intervening variable on the performance of tourism village managers in Ubud District, Gianyar Regency. The research population is all the administrators or Pokdarwis members of tourist villages in Ubud District as many as 110 people. The sampling technique used purposive sampling in order to obtain 93 people as respondents. The method of analysis using descriptive analysis and inferential analysis with SEM-PLS analysis. The results show that directly transformational leadership, communication and motivation have a positive and significant effect on the performance of managers, transformational leadership and communication have a positive and significant effect on motivation, and motivation is positively and significantly able to mediate the influence of transformational leadership on the performance of Tourism Village managers in Ubud District. Gianyar Regency. The implication of the research is the need to improve harmonious relationships between Pokdarwis members as tourism village managers to participate together in developing a better tourist village.
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:The purpose of this study was to determine the comparison between Islamic Law and Domestic Violence Law in handling domestic violence in Indonesia. The type of research used is qualitative research with comparative descriptive…
iptive method. As the only research design, the ethnographic method is the method in this research with descriptive analysis writing techniques, where ethnography itself provides a tool that allows the research process to take place better. The results of this study are from two sources of law, namely Islamic Law and Domestic Violence Law which can be used as a legal basis to punish and limit the arbitrariness of a husband against his wife and family members. In addition, the two sources of law view the need for formal juridical protection of a person's human rights and freedoms, preventing arbitrary acts of violating other people's laws without clear or justified reasons. The conclusion of this study is that there is a relationship between Islamic Law and the Domestic Violence Law, including 1) The views of Islamic law and positive law view that domestic violence or violence against wives is a despicable and promiscuous behavior; 2) Correlation about the purpose of punishment; 3) In terms of punishment, it can be said that punishment in the form of imprisonment is a form of takfir punishment in Islamic criminal law.
Abstract:Perkembangan teknologi kecerdasan buatan atau Artificial Intelligence (AI) telah memberikan dampak transformasi yang masif di berbagai sektor, termasuk pendidikan. Guru dituntut untuk beradaptasi dengan alat digital guna…
menciptakan suasana belajar interaktif bagi siswa generasi Z dan Alpha. Pengabdian kepada Masyarakat (PkM) ini bertujuan memberikan solusi atas keterbatasan literasi digital guru di SD Brainfor Islamic School melalui pelatihan intensif pemanfaatan Generative AI. Fokus kegiatan meliputi penggunaan AI Teks (ChatGPT, Notion AI) untuk administrasi, serta AI Multimodal (Gemini AI, Canva AI, Suno AI) untuk pembuatan RPP, ilustrasi kelas, dan musik edukatif. Metode pelaksanaan menggunakan pendekatan Participatory Action Learning System (PALS) yang terdiri dari tahap sosialisasi, pelatihan hands-on, dan evaluasi. Hasil kegiatan menunjukkan lonjakan rata-rata pemahaman peserta dari 35% pada tahap pre-test menjadi 88% pada tahap post-test. Seluruh peserta berhasil menghemat 50% waktu penyusunan administrasi dan menghasilkan minimal satu produk media pembelajaran interaktif secara mandiri. Pemanfaatan AI terbukti mereduksi kebosanan belajar siswa dan sangat membantu guru berinovasi.
The development of Artificial Intelligence (AI) technology has brought massive transformation in various sectors, including education. Teachers are required to adapt to digital tools to create interactive learning environments for Generation Z and Alpha students. This Community Service (PkM) aims to provide a solution to the limited digital literacy of teachers at SD Brainfor Islamic School through intensive training on Generative AI. The focus includes the use of Text AI (ChatGPT, Notion AI) for administration, and Multimodal AI (Gemini AI, Canva AI, Suno AI) for creating lesson plans, class illustrations, and educational music. The implementation method uses the Participatory Action Learning System (PALS) approach consisting of socialization, hands-on training, and evaluation stages. The results showed a surge in participants' average understanding from 35% in the pre-test to 88% in the post-test. All participants successfully saved 50% of their administration time and independently produced at least one interactive learning media product. The use of AI is proven to reduce student boredom and greatly helps teachers innovate.