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 principal purpose of this study was to find out; (1) Is there students interested in watching Harry Potter and philosopher’s stone by J.K rowling movie (X) in their listening comprehension (Y), (2) Is there any correlation…
orrelation between students‘ interested in watching Harry Potter and the philosopher’s stone by J.K Rowling movie (X) to listening comprehension (Y). It was carried out to the class XI Science students of SMA Mutiara Palabuhanratu. In this research, a quantitative method is used with the Pearson product moment correlation study to answer the research problem. The population of this research is the students of SMA Mutiara Palabuhanratu class XI IPA for the academic year 2021/2022, totaling 30 students. The sample used is the total population. Tests and questionnaires were used to collect data. After getting the data, the researcher corrected and analyzed the test results. Data analysis using Pearson Product Moment Correlation. The results of the study indicate that the level of significance between the variables X and Y based on the results of the correlation value above rcount = 0.481 rtable (5%) (df = n-2 = 30-2 = 28) rtable = 0.374. So it is clearly stated that rcount is higher than rtable or 0.05 <0.374. The result of the correlation coefficient between the two variables is 0.481. That result indicated that there was a medium correlation between students’ interested s in watching Harry Potter movie and their listening comprehension. This statement was proved based on the result rxy was higher than the rtable (0,481 ≥ 0,374 in significant level 5%) it showed that the null hypothesis (Ho) “There is no relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is rejected and the alternative hypothesis (H1), “There is a positive relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is accepted.
Abstract:This study examines the leadership of Mayor Muhammad Rudi as the first leader to concurrently serve as Mayor of Batam and head of BP Batam. This study aims to describe the perception of the people of Sekupang District towards…
wards Muhammad Rudi's leadership as Mayor of Batam. The theory used in this study is the leadership theory of Path-Goal. The theory of Path-Goal has 4 indicators, namely steering leadership, supporting leadership, participatory leadership, and achievement-oriented leadership. The method used in this study is quantitative method. The research location is in the Batam area of Sekupang District by taking 7 villages, from Tiban Baru, Tiban Lama, Sungai Harapan, Tanjung Riau, Tanjung Pinggir, Patam Lestari, and Tiban Indah Villages. Data was collected using questionnaires distributed to 100 respondents spread across 7 sub-districts. The data is analyzed using a percentage formula. Based on the results of research from the four indicators of directed leadership get a percentage value of 77.86% with the good category, supporting leadership gets a percentage value of 77.6% with the good category, participatory leadership gets a percentage value of 72.2% with the good category, and achievement-oriented leadership gets a percentage value of 78% with the good category. The conclusion of the four indicators consisting of 12 statements using the percentage formula that public perception produced for the assessment of the overall leadership indicators of Muhammad Rudi as Mayor of Batam is 95.52% is at the Likert scale interval of 81-100% with the very good category.
Keywords : Perception, Leadership, Mayor
Abstract:This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia…
esia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Abstract:Thalassemia is a blood disorder that is passed down genetically from parents to their children. The body cannot form normal red blood cells resulting in them being damaged easily and having a short life of less than 120…
days and anemia, requiring continuous blood transfusions to maintain hemoglobin levels in the body. A history of repeated blood transfusions can cause excess iron in the body which is characterized by an increase in serum ferritin levels which can cause damage to kidney function by looking at creatinine levels. The purpose of this study was to determine whether there is a relationship between ferritin and creatinine levels in children with thalassemia. This study used a quantitative method with a cross sectional approach. The sampling technique used in this study was the total sampling technique. The sample used was 12 samples. Data processing in this study used the Shapiro-Wilk Normality test and the Pearson Correlation test in bivariate analysis. The results of the analysis of this study indicate that there is no significant relationship between the ferritin and creatinine levels in children with thalassemia where the value of Sig. 0.212 > 0.05 (p> 0.05), and shows a significant negative correlation of -0.389. This study in thalassemia children had high ferrtin levels but creatinine levels were still within normal limits.
Abstract:Technology is developing very rapidly and continues to change from year to year. Therefore, the latest digital marketing trends will continue to emerge which are adapted to the conditions and situations of that year, but…
there are still some groups of people who do not understand the importance of digital trends, because competition for marketplaces or online shopping sites in Indonesia is currently getting tighter, the competition that is happening is not only from domestic shopping sites but also foreign ones that have entered the domestic market. This research aims to analyze the influence of satisfaction, trust and ease of use on customer loyalty in the Shopee marketplace in Dwikora sub-district, Medan Helvetia sub-district. This type of quantitative research with the independent variables used in this research is satisfaction, trust and ease of use and the dependent variable used is customer loyalty. The population used in this research is all people in Medan Helvetia sub-district. This research took samples using a purposive sampling method and there were 100 respondents who were deemed worthy of being research criteria. The research results show that partially and simultaneously satisfaction, trust and ease of use have a significant positive effect on customer loyalty.
Abstract:Sales forecasting is a crucial component of operational strategy and inventory management in the culinary industry, particularly for businesses dealing with raw materials that have short shelf lives. The Sate Padang Hapis…
s business faces the challenge of unpredictable monthly fluctuations in consumer demand, which often lead to supply imbalances, overproduction, or lost profit opportunities due to stockouts. This study aims to implement and analyze the accuracy of the Single Moving Average (SMA) quantitative forecasting method in predicting Sate Padang Hapis sales volumes for June 2026. Model performance was evaluated by assessing mathematical accuracy across two time-interval variations: 3-month and 5-month moving averages. Projection error rates were rigorously measured using Mean Absolute Deviation (MAD), Mean Squared Error (MSE), and Mean Absolute Percentage Error (MAPE) parameters. The analysis reveals that the Single Moving Average model with a 5-month interval yields projections closest to actual data, achieving the lowest error rates (MAD: 28.00; MSE: 1,304.00; MAPE: 2.28%). Implementing this forecasting model provides management with an objective basis for decision-making, enabling the effective and efficient optimization of raw material logistics and supply management.
Abstract:Improper rice stock management in wholesale businesses can lead to shortages or overstock that negatively impact operational efficiency. This study aims to forecast rice stock needs at Warung Grosir Giran using the Weighted…
ted Moving Average method with a weighting of 1:2:3, based on historical data from January 2025 to June 2026. A quantitative approach with time series forecasting technique was applied. Accuracy was evaluated using Mean Absolute Deviation, Mean Squared Error, and Mean Absolute Percentage Error. The results show that the forecasted rice stock requirement for July 2026 is 1,456.67 kg. The accuracy evaluation yielded a Mean Absolute Deviation of 78.22, Mean Squared Error of 9,288.15, and Mean Absolute Percentage Error of 5.71%, which is classified as highly accurate. In conclusion, the Weighted Moving Average method is suitable as a decision-support tool for rice stock management at Warung Grosir Giran.
Abstract:Online learning uses the internet network during the learning process, making it easier for students to access material and facilitating interaction with lecturers and other students. The aim of this research is to understand…
stand the impact of online learning on the interest and learning outcomes of Basic Mathematics for Civil Engineering students. The population of this research is first semester Civil Engineering students T.A. 2021/2022 totaling 30 people. The methods used to understand the impact of online learning on the interests and learning outcomes of Basic Mathematics for Civil Engineering students are qualitative and quantitative methods. The r test results show that rcount > rtable or 0.9998 > 0.306. This means that online learning influences students' interest in learning Basic Mathematics in the Civil Engineering Study Program. The results of the t test show that tcount ≥ ttable is 4.01 ≥ 2.045 so that online learning also influences the Basic Mathematics learning outcomes of Civil Engineering Study Program students. Students' ability to answer test questions during online learning was 76.67%.
Abstract:This study aims to analyze the effect of work discipline on the performance of employees at the Police Pamong Praja and Fire Department of Merauke Regency. Work discipline is considered one of the factors that is expected…
d to enhance employee performance, especially in carrying out operational tasks that require punctuality and responsibility. This study uses a quantitative method with a simple linear regression approach to test the effect of work discipline (independent variable) on employee performance (dependent variable). The sample used in this study consists of 40 respondents, who are employees of the Police Pamong Praja and Fire Department of Merauke Regency.
The results of the study show that the t-value for work discipline (X) is 8.479, which is greater than the t-table value of 2.026. In addition, the significance value for work discipline (X) is 0.000, which is smaller than the probability value of 0.005. Therefore, it can be concluded that H0 is rejected and H1 is accepted, meaning that there is a significant effect of work discipline on employee performance at the Police Pamong Praja and Fire Department of Merauke Regency. These findings indicate that the better the work discipline of employees, the higher the performance produced. This study provides important contributions in understanding how work discipline can play a role in improving employee performance in government institutions, particularly in the fire department sector.