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:Signal interference or noise is one of the main problems in data transmission that can reduce information quality in both analog and digital systems. This study aims to visually analyze the effects of noise using audio software.…
oftware. The method used is simulation-based, where a pure signal is used as an initial reference before being subjected to various levels of interference. The analysis results show that in analog signals, noise causes permanent waveform distortion that is difficult to recover. In contrast, digital signals tend to maintain data integrity as long as the interference does not exceed a certain threshold. These differences in signal characteristics can be visually observed through waveform displays in the software. The results indicate that digital systems have advantages in maintaining signal quality in noisy environments and have the potential to be used as educational media for basic telecommunication and signal processing studies.
Abstract:Academic achievement is a measure of students' learning outcomes, encompassing aspects of knowledge and skills. Academic performance serves as a crucial indicator in evaluating students' learning progress. MAS Al-Wasliyah…
h Petatal is committed to providing quality education but still faces limitations in applying technology to evaluate student learning. The current evaluation process relies on teachers' subjective assessments, which restricts the information about students' progress. Therefore, the implementation of machine learning is proposed as a solution to enhance objectivity in student learning evaluation through more effective data processing. The method used is the K-Means Clustering algorithm, which can group or classify data based on specific patterns. This study aims to evaluate the extent to which machine learning can process student learning evaluation data through the analysis results obtained from the clustering process, which are then used as benchmarks to improve the evaluation system and provide feedback for students needing improvement in their academic performance. The data used comprises students' grades from the odd semester of the 2024/2025 academic year, with a total of 210 data points. The clustering results produced three clusters: the "good" cluster with 60 students, the "average" cluster with 99 students, and the "low" cluster with 51 students.
Abstract:Education plays an important role in improving the quality of human life, but economic constraints often prevent many students from continuing their education. The Smart Indonesia Program (PIP) was launched to address these…
ese issues by providing educational assistance. However, in its implementation, the selection of PIP recipients at IT Al-Ikhsan Private Junior High School is still inaccurate. This research aims to classify the eligibility of PIP recipients using the Naive Bayes method. This method is applied to student data from the school's Dapodik in 2024 which consists of 265 students. The data is processed through CRISP-DM data mining stages, namely Business Understanding, Data Understanding, Data Preparation, Modeling, Evaluation, and Deployment. As a result, the Naive Bayes model showed an accuracy of 92.31% with a precision value for the “Yes” class of 89%, recall 100%, and F1-score 94%. In conclusion, variables such as means of transportation, KPS and KIP recipients, parents' income, and distance from home to school affect the eligibility of PIP recipients.
Abstract:The Self-Help Housing Stimulant Assistance (BSPS) is a government house renovation program aimed at low-income communities. This program aims to enhance self-sufficiency in construction and improve the quality of houses,…
facilities, infrastructure, and public utilities through the principle of mutual cooperation. BSPS recipients must meet several criteria, such as income, house ownership status, house size, floor type, wall type, roof type, and water source. To address issues based on these criteria, Data Mining techniques using the Naive Bayes method were employed. This study utilized a dataset of BSPS recipients in Air Genting Village, Air Batu Sub-district, comprising 88 samples. The classification results from applying Naive Bayes yielded a precision value of 84%, a recall value of 81%, an F1-score of 82%, and an accuracy of 81%. The objective of this research is to facilitate the classification of eligible and rightful recipients of government assistance in the form of BSPS. The results of this study are expected to provide an alternative solution in determining BSPS recipients in Air Genting Village, Air Batu Sub-district
Abstract:Efficient queue management is a major challenge in public services, including in Cibeunying District. Traditional manual systems often lead to unorganized queues, long waiting times, and public dissatisfaction. This study…
y aims to design and implement a more modern and structured technology-based queue numbering system. The system is designed as a web-based application that allows users to take queue numbers directly on-site or via mobile devices. Additionally, the system is equipped with an automatic call feature, where if a number is not present after two calls, the next number is automatically called. The implementation results show that this system can improve service efficiency, reduce waiting times, and provide a more convenient experience for the community. With this system, the Cibeunying District can significantly optimize the quality of its public services.
Abstract:Citra Teluk Sibayan Hot Springs is the first geothermal hot spring in Batubara Regency. The hot spring has gained recognition among the public and faces challenges in managing its canteen and lodges. The community service…
e program aims to enhance service quality through digital transformation. The initiative is based on the need to improve operational efficiency and visitor satisfaction through technology. The method of the program consists of three phases: first, a needs analysis and design of a digital system for food ordering and lodge management. Second, the implementation of technology, including the development of an application, integration of a payment system, and installation of hardware. Third, staff training to ensure effective use of the system. The initial results of the program show improved record-keeping of canteen sales and visitor satisfaction. The digital payment system accelerates transactions, reduces errors, and streamlines sales tracking. Positive feedback from visitors and staff indicates a better experience and the potential for increased revenue. This program is expected to serve as a successful model for the application of digital technology in managing tourism facilities.
Abstract:The use of technology in education has become a necessity to improve the performance and effectiveness of the teaching and learning process. This article aims to explore the utilization of Google Tools by teachers at Brainfor…
infor Kindergarten School to enhance their performance. The methods used include observation and interviews with teachers as well as analysis of the use of Google tools such as Google Classroom, Google Drive, and Google Meet. The results of this study indicate that the use of Google Tools can improve efficiency in lesson planning, task management, and communication between teachers and parents. Additionally, Google Tools assist in the professional development of teachers by providing easier access to resources and online training. Therefore, the implementation of this technology is expected to be continuously supported and developed to enhance the quality of education at Brainfor Kindergarten School
Abstract:This study aims to analyze the effectiveness of public service delivery in issuing Certificate of Indigency (SKTM) at Karang Indah Village Office, Merauke Regency. The background of this research is based on the increasing…
ng number of SKTM applications each year, which has not been matched by optimal service quality improvements. This study employs a qualitative method with a descriptive approach. Data collection techniques include observation, interviews, and documentation involving 11 informants consisting of village officials and community members. The results show that, in general, the SKTM service at Karang Indah Village Office is relatively effective, particularly in terms of procedures and costs, which are simple, transparent, and free of charge. The service completion time is also relatively fast, often completed within one working day. However, several challenges still affect service effectiveness, such as inconsistencies in procedural implementation, limited facilities and infrastructure, manual administrative systems, and insufficient public awareness regarding the requirements for obtaining SKTM. Additionally, coordination between neighborhood units (RT) and the village office remains suboptimal, potentially causing service delays. This study concludes that the effectiveness of SKTM service delivery in Karang Indah Village needs improvement through digital service innovation, capacity building for administrative staff, and strengthening supervision and public outreach.