Abstract:This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method…
in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.
Abstract:Coastal abrasion is a growing global concern, particularly for Indonesia, a country with one of the longest coastlines in the world. Abrasion poses significant challenges to coastal ecosystems and the livelihoods of local…
l communities. Bengkalis Island, one of Indonesia's outermost and foremost islands, has experienced intensified abrasion in recent decades. Located in Riau Province and facing the Strait of Malacca, this peat-contoured island serves as a basepoint for Indonesia's archipelagic baselines. This research aims to: (1) analyze the legal implications of peat erosion on Indonesia's baselines post-erosion, and (2) describe the Indonesian government's efforts to address the issue. This normative legal research examines the synchronization between national regulations and international standards regarding peatland conservation and erosion mitigation, particularly in strategically important foremost islands. The study reveals two key findings. First, peat abrasion on Bengkalis Island has serious legal implications for determining Indonesia's archipelagic baselines and maritime boundaries under UNCLOS 1982. Abrasion also threatens the island's status as an outermost and foremost island, potentially leading to the loss of Indonesia's rights over natural resources in the area. Failure to protect peat ecosystems may be considered a violation of Indonesia's international obligations to preserve marine and wetland environments under UNCLOS 1982 and the Ramsar Convention. Second, the Indonesian government has implemented legal and technical measures, such as issuing Government Regulation No. 57 of 2016 on Peat Ecosystem Protection and Management, constructing breakwaters, planting mangroves, and implementing the 3R program (Rewetting, Revegetation, and Revitalization) through the Peat and Mangrove Restoration Agency (BRGM). These efforts have shown positive results in reducing erosion rates and protecting coastalines.
Abstract:This study aims to determine the effect of the Indonesian National Police's PRESISI Mobile Application on the Quality of Public Services. Data collection was done using primary data obtained from distributing questionnaires…
res through Google Forms. The population in this study is probabilistic and cannot be determined precisely, but the sample calculation used the Lemeshow formula, resulting in 96 people rounded up to 100 respondents. This research is quantitative, and the data obtained were analyzed using simple linear regression analysis processed using SPSS version 24. Based on the analysis results, the variable of the Indonesian National Police's PRESISI Mobile Application has a significant partial effect on the Quality of Public Services. This study was able to demonstrate that the PRESISI Mobile Application of the Indonesian National Police has a 44.9% effect on the Quality of Public Services, while the remaining 55.1% is affected by other unobserved factors not included in this study. These results suggest that the PRESISI Mobile Application of the Indonesian National Police is an important factor in technological development for improving the quality of mobile-based public services that are easily accessible to the public for receiving services or information related to the police
Abstract:This study examines food security, food self-sufficiency, and self-sufficiency in South Sulawesi in 2024, focusing on the province's main food commodities, distribution issues, and the impact of government policies. The…
research analyzes the gap between food production and demand, identifying key commodities such as rice, corn, and soybeans. By evaluating the availability, accessibility, and affordability of these staple foods, the study investigates how local agricultural practices, infrastructure, and external factors like climate change and market volatility affect food security in the region. The findings reveal significant challenges in meeting the demand for rice and soybeans, despite the province's ability to achieve a surplus in corn production. The methodology employed in this study involves both qualitative and quantitative approaches. Primary data was gathered through field surveys, interviews with local farmers, agricultural experts, and policymakers, as well as secondary data from government reports, agricultural statistics, and market analyses. A comparative analysis was conducted to examine trends in food production, consumption patterns, and price fluctuations over the past five years. The study also incorporated geographic information system (GIS) mapping to assess the distribution of agricultural resources and the effectiveness of existing infrastructure in connecting farmers to markets. The findings suggest that despite the province's agricultural potential, South Sulawesi continues to face challenges in achieving full food self-sufficiency. The study recommends a multifaceted approach to addressing food insecurity and achieving food self-sufficiency, including improving rural infrastructure, adopting modern agricultural technologies, and diversifying food crops.
Abstract:Healthcare services must continuously be improved to provide the best care for the community. Patient satisfaction is the result of patients' evaluations of healthcare services, comparing their expectations with the actual…
al healthcare services received in a hospital setting. Patient satisfaction with laboratory services is not solely determined by the availability of sufficient healthcare personnel but also requires strong commitment and dedication from healthcare workers to provide professional services, supported by adequate facilities and medical equipment. This study aims to assess the level of outpatient satisfaction with laboratory services at RSUD Klungkung. The research employs an observational method with a cross-sectional design. Data collection was conducted using questionnaires, with a sample of 97 respondents selected through purposive sampling. The data analysis in this study was performed using the Chi-Square test. Based on the five service quality dimensions—reliability, responsiveness, assurance, empathy, and tangibles—the results showed a p-value < 0.05. Among these dimensions, responsiveness had the lowest p-value (0.005 < 0.05), indicating its stronger influence. These findings conclude that there is a significant relationship between service quality dimensions and the level of outpatient satisfaction with laboratory services at RSUD Klungkung. Furthermore, the responsiveness dimension, which had the lowest p-value compared to the other four dimensions, indicates that it has the most significant impact on patient satisfaction with laboratory services provided by the staff at RSUD Klungkung.
Abstract:This study aims to determine the direct and indirect influence of the variables of Inclusivity, Work Life Balance, and Job Satisfaction. Work Life Balance as an intervening variable. The method used is a quantitative descriptive…
criptive approach with a purposive sampling technique, namely sampling with criteria that have been determined by the researcher. The data collection method uses a questionnaire with interval scale measurements and uses 120 respondents as a sample. For data analysis, model tests were used using the Smart PLS analysis tool. The results of this study show that inclusivity has a significant influence on work-life balance and job satisfaction directly, and it is found that work-life balance has a significant role in mediating between inclusivity and job satisfaction
Abstract:This research aims to determine the partial influence of technological changes and social awareness on the work-life balance of Gen Z in the city of Makassar. This research is associative research with a quantitative approach.…
roach. The sample in this research consisted of 120 worker respondents in the city of Makassar and the data collection technique used in this research was a questionnaire and the data analysis technique used was multiple regression with SPSS software. The test results show that the technological change variable has a significant influence on Gen Z's work-life balance and social alertness has a significant positive influence on Gen Z's work-life balance.
Abstract:This article presents the experiences of students from the Independent Student Exchange Program (PMM) 3 at the Indonesian Education University in understanding and playing angklung at Saung Angklung Udjo. From the results…
s of the interviews conducted, it was revealed that before participating in this activity, most students had never tried playing angklung. However, after participating in the angklung learning activity at Saung Angklung Udjo, a significant increase in their skills was seen. In addition, students also showed an increase in understanding of the cultural values of angklung as a traditional musical instrument. Several factors that contributed to the success of this learning included the quality of teaching, adequate facilities, time and intensity of practice, and student motivation and interest. The positive experiences gained during learning at Saung Angklung Udjo not only improved technical skills, but also instilled cultural values and togetherness among students. This research is expected to provide valuable insights for the development of arts and culture education curriculum in Indonesia.
Abstract:This study aims to examine how digital technology plays a role in preserving local wisdom in the Cirendeu Traditional Village from the perspective of students of the Independent Student Exchange Program (PMM) 3, Universitas…
tas Pendidikan Indonesia (UPI). The research method used is descriptive qualitative with data collection techniques through interviews, observations, and literature studies. The results of the study indicate that digital technology has a significant role in the documentation, education, and promotion of local culture in the Cirendeu Traditional Village through social media, websites, and other digital-based applications. The obstacles faced in the implementation of digital technology are the limited infrastructure and digital literacy of the local community. Therefore, collaboration is needed between students, academics, and the community in developing more effective strategies to utilize digital technology in preserving local culture
Abstract:Periodontitis is a condition that can occur in diabetes mellitus patiens and is associated with poor maintenance of oral and dental health. This research aims to examine the relationship between oral and dental health maintenance…
intenance and the incidence of periodontitis in diabetes mellitus patiens. The research employs an analytical observational method with a retrospective design. The sample was selected using a purposive sampling technique. Data were collected using instruments measuring oral and dental health maintenance and a doctor’s diagnosis to determine the presence of periodontitis. Analisis was conducted using the Fisher exact Test (p-value = 0,000). The results indicate a significant relationship between oral and dental health maintenance and the incidence of periodontitis in diabetes mellitus patients. Healthcare workers play a crucial role in educating on the importance of maintaining oral and dental health, including brushing teeth twice daily (morning after meals and before sleeping) and regularly visiting the dentist every six months.