Abstract:This study investigates how audit fees impact audit quality. The purpose of this study is to determine the relationship between the effect of audit fees on audit quality in companies listed on the Indonesia Stock Exchange…
e which are categorized as LQ45. This study was conducted using the verification method. Researchers involved 225 LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used comes from secondary data collected through the documentation method. In analyzing the data, this study uses panel data regression statistical testing with a random effect model. The findings of this study are that audit fees are positive to audit quality based on the calculation of panel data regression analysis conducted through the Eviews 9 program.
Abstract:The shipping activity seeks to combine various perspectives such as quality, quantity, welfare satisfaction and safety and security prerequisites related to transportation through the port to the waters. However, when sailing,…
sailing, the KM. Dharma Rucitra VII ran aground, causing the heavy steering leaf to be moved and resulting in overload, so the ability of the Thermal Overload Relay (TOR) is needed as an electric motor safety from overload. This study aims to analyze the performance of the Thermal Overload Relay (TOR) as a safety for the electric motor driving the rudder leaf from overload due to the ship running aground. The research uses qualitative methods with data collection techniques in the form of observation, interviews and documentation and then analyzed through three stages, namely reducing data, presenting data and drawing conclusions. The result of the research shows that: 1) The rudder leaf is stuck on the seabed because the ship ran aground, causing the Thermal Overload Relay (TOR) on the rudder panel to work; and 2) Thermal Overload Relay (TOR) on the rudder panel when the ship ran aground works in the current range of 7.5A to 10A.
Abstract:This study aims to determine the effect of intrapreneurship and organization on the financial performance of MSMEs (Micro, Small And Medium) in Denpasar City. This study uses a qualitative method. The MSME population in…
Denpasar City reached 32,476 MSMEs and the sample used was 100 MSMEs in Denpasar city. This study uses data collection techniques by distributing questionnaires. Validity and reliability tests were carried out on respondents who owned MSMEs in Denpasar City. The results of the t test can be obtained t-count of the Intrapreneurship variable of 1.231 with a significance value of 0.221. This significance value is greater than the significance limit value, which is equal to 0.05. Means that Intrapreneurship has a positive and insignificant effect on Financial Performance. The results of the t test can be obtained by the t-count value of the Organizational variable of 5.052 with a significance value of 0.000. This significance value is smaller than the significance limit value, which is equal to 0.05. Means the organization has a positive and significant effect on financial performance. Based on the results of the F test, the F value is 20.324 with a significance level of 0.000, so simultaneously the Intrapreneurship and Organization variables have a significant effect on the Financial Performance variable. As well as from the test results of the coefficient of determination, the R Square value shows a value of 0.295 or 29.5% indicating that the ability of the independent variable to explain the effect on the dependent variable and the remaining 70.5% can be explained by other variables outside of the research variable.
Abstract:The pilgrimage to Mecca, known as Hajj, is a significant religious obligation for Muslims around the world. Indonesia, with its large Muslim population, annually sends a substantial number of pilgrims to perform Hajj. This…
is study conducts an evaluation of the policy regarding the organization of Hajj and assesses its implications on the government expenditure of Indonesia for the year 2023. The evaluation focuses on the efficiency, effectiveness, and financial sustainability of the current policy, considering factors such as Hajj quota management, transportation, accommodation, and associated services. The study aims to provide insights into how the Hajj policy impacts the Indonesian government's fiscal allocation and overall budgeting, shedding light on potential areas for improvement and optimization of resources in the future. The findings of this research contribute to better policy formulation and decision-making processes, ultimately aiming to enhance the overall management of Hajj and optimize government expenditure.
Abstract:A blackout on a ship is a condition where the main propulsion power source on the ship does not operate due to the lack of electrical supply from the diesel generator, which serves as the primary source of electricity on…
the ship. Ship maneuvering, on the other hand, refers to the ability to turn and pivot while sailing. This ability is crucial for the safety of the ship, especially when operating in restricted waters or near ports. The blackout occurs as a result of generator overload or the inability of an electrical voltage and current to flow too high or too large. The load is too high because the bow thruster consumes too much electrical voltage. In fact, on KM. Dharma Kartika IX, the generator has already supplied a significant amount of electricity to various parts of the ship, including the lighting system throughout the ship, from the mast to deck 3, the cooling system, and several navigation systems. The aim of this research is to understand and explain the causes of blackouts in the electrical system of KM Dharma Kartika IX during maneuvering and to find solutions that should be implemented in case of problems with the generator unit. The method I used to gather this data is through direct observation during seagoing service on the subjects under examination.
Abstract:Islamic economics has different principles from conventional economics, including in terms of sales contracts. In Islamic economics, there are several types of sales contracts used, such as bai' al-salam (future sales) and…
nd bai’ al-salam(manufacturing sales). Trust sales contracts are also important in ensuring transparency of the price of the goods or services sold. The research method uses descriptive qualitative in describing and explaining specifically with literature studies in data collection. The purpose of this research is to find out specifically about the types and qualifications of sharia sales that do not contain gharar and usury. In Islamic economics, payments in sales contracts can be deferred or paid in installments without involving interest or riba. This allows the buyer to pay according to an agreed schedule. Sales contracts in the Islamic economy differ from interest-bearing loan contracts, where there is an exchange of goods or services at a predetermined price. Islamic banks use sales contracts as a legitimate alternative to interest-bearing loan contracts, allowing them to provide financing that is fair and compliant with sharia principles. In the Islamic economy, there are also contracts for the sale of future commodities (salam), the sale of manufacturing (istisna'), and currency exchange (sarf). Islamic banks have an important role to play in facilitating these sales contracts, as intermediaries who ensure the contracts adhere to Shariah principles and meet applicable legal requirements. With a good understanding of the different types of these sales contracts, economic actors can choose the ones that suit their needs while complying with sharia principles.
Abstract:This research aims to explore the meaning of the word "holy" in a Christian context based on the Letter 1 Peter 1:15-16. The concept of holiness has deep theological significance in Christianity, and this text provides an…
n important basis for understanding the concept. This research uses a qualitative approach method, by collecting data through analysis of Bible texts, books, scientific journals and analysis of related documents. Data analysis was carried out thematically to identify patterns and themes in understanding the concept of "holy." The results of this research reveal the complexity of the meaning of the word "holy" in the context of 1 Peter 1:15-16. There are various understandings of this concept, including an understanding of holiness as a call to a different life and an understanding of holiness as a reflection of God's holy nature. The conclusions of this research provide deep insight into how the concept of "holy" can be translated and applied in contemporary Christian life. The implications of this research have strong relevance in the development of Christian spirituality and a deeper understanding of the call to be "holy," as stated in Scripture.
Keywords: Bible, Christian, God, Holy, 1 Peter 1:15-16
Abstract:In the era now, the rapid development of technology makes people use the internet. E-commerce players use the internet as a digital marketing medium. One of the e-commerce that developed at that time was Bukalapak. This…
study aims to determine the effect of trust and ease of use of applications on purchasing decisions on the Bukalapak site in East Lombok. The method used in this research is associative method and the type of data used is quantitative data. The population of this study were all people who used the Bukalapak application in East Lombok. Determination of the sample using Non-Probability Sampling with a total of 75 respondents. The data analysis method uses validity test, reliability test, classical assumption test, hypothesis testing and multiple linear regression. The results of this study indicate that the trust variable has a positive and significant influence on purchasing decisions The Ease-of-Use variable has a positive and significant influence on purchasing decisions.
Abstract:Penelitian ini mengkaji bentuk-bentuk kesalahan beserta faktor penyebabnya yang dialami siswa kelas VIII SMP ketika mengidentifikasi sisi, rusuk, dan titik sudut pada bangun kubus. Desain kualitatif deskriptif dipilih agar…
ar respons siswa dapat ditelaah secara mendalam tanpa adanya perlakuan atau manipulasi terhadap variabel penelitian. Sebanyak 30 siswa kelas VIII dijadikan subjek melalui teknik purposive sampling, dan 6 di antaranya dipilih untuk sesi wawancara semi terstruktur yang mewakili tiga tingkat kemampuan akademik, yaitu tinggi, sedang, dan rendah. Pengumpulan data dilakukan melalui tes diagnostik tertulis, wawancara yang direkam, dan dokumentasi. Analisis data mengacu pada model interaktif Miles dan Huberman yang terdiri atas reduksi data, penyajian data, dan penarikan kesimpulan, dengan triangulasi metode untuk menjaga keterpercayaan temuan. Hasil penelitian menunjukkan bahwa 46,67% siswa melakukan setidaknya satu kesalahan dalam mengidentifikasi sisi kubus, 63,33% siswa melakukan kesalahan terkait rusuk, dan 36,67% siswa mengalami kesulitan dalam mengidentifikasi titik sudut secara tepat. Tiga kategori kesalahan yang dominan teridentifikasi, yaitu kesalahan konsep berupa kekeliruan mengidentifikasi unsur geometris, kesalahan visualisasi yang berkaitan dengan kesalahan membaca representasi tiga dimensi, dan kesalahan prosedural dalam menghitung komponen geometris secara sistematis. Faktor penyebab meliputi dimensi internal, terutama lemahnya pemahaman konsep dan rendahnya kemampuan penalaran spasial, serta dimensi eksternal seperti minimnya media pembelajaran dan dominasi strategi mengajar berbasis ceramah. Temuan ini menegaskan perlunya pendekatan pembelajaran geometri bangun ruang yang lebih eksploratif, konstruktivis, dan berbasis media di jenjang SMP.
This study investigates the types and underlying causes of errors made by eighth-grade junior high school students when identifying the faces, edges, and vertices of a cube. A qualitative descriptive research design was employed to examine students' responses in depth without manipulating any research variables. Thirty students from the eighth grade were selected through purposive sampling, and six of them participated in semi-structured interview sessions representing three levels of academic ability: high, moderate, and low. Data were gathered using written diagnostic tests, audio-recorded interviews, and documentation. Analysis followed the interactive model proposed by Miles and Huberman, encompassing data reduction, data display, and conclusion drawing, with methodological triangulation applied to ensure the trustworthiness of findings. Results indicated that 46.67% of students committed at least one error in identifying cube faces, 63.33% made errors related to edges, and 36.67% had difficulty identifying vertices correctly. Three dominant error categories were identified: conceptual errors, visualization errors, and procedural errors. Causal factors encompassed internal dimensions, particularly weak conceptual understanding and limited spatial reasoning ability, and external dimensions, including insufficient instructional media and lecture-based teaching strategies.
Abstract:Abstract: Inventory managemet plays a strategic role in supporting the operational sustainability of retail businesses. Errors in determining the quantity of goods procured can lead to inventory buildup or stockouts, which…
ch impacts increased storage costs and reduced customer service levels. Attar Jaya store still uses a manual inventory management system, so the restocking recording and decision-making processes are not yet supported by an integrated and data-driven system. This condition has the potential to cause inefficiency in inventory management. This research aims to apply the concept of Electronic Supply Chain Management (E-SCM) integrated with the Economic Order Quantity (EOQ) method to determine the optimal order quantity of goods. The EOQ method is used to calculate the most economical order quantity by considering ordering and storage costs, while E-SCM plays a role in integrating inventory management processes digitally. The research methods include observation, interviews, and literature studies, with system design using the Unified Modelign Language (UML). The system was developed using the PHP programming language and the MwSQL database. The research result are expected to help Toko Attar Jaya improve the accuracy of resctocking decision-making, minimize the risk of overstocking and understocking, and increase the efficiency of inventory mangement.
Keywords: MySQL; PHP; e-supply chain management; economic order quantity; restock items
Abstrak: Manajemen persediaan memiliki peran strategis dalam mendukung keberlangsungan operasional usaha ritel. Kesalahan dalam menentukan jumah pengadaan barang dapat menyebabkan terjadinya penumpukan persediaan maupun kekurangan stok yang berdampak pada meningkatnya biaya penyimpanan seerta menurunnya tingkat pelayanan kepada pelanggan. Toko Attar Jaya masih menerapkan sistem pengelolaan persediaan secara manual, sehingga proses pencatatan dan pengambilan keputusan restok belum didukung oleh sistem yang terintegrasi dan berbasis data. Kondisi tersebut berpotensi menimbulkan ketidakefisienan dalam pengelolaan stok barang. Penelitian ini bertujuan untuk menerapkan konsep Electronic Supply Chain Management (E-SCM) yang terintegrasi dengan metode Economic Order Quantity (EOQ) dalam menentukan jumlah pemesanan barang yang optimal. Metode EOQ digunakan untuk menghitung jumlah pemesanan yang paling ekonomis dengan mempertimbangkan biaya pemesanan dan biaya penyimpanan, sedangkan E-SCM berperan dalam mengintegrasikan proses pengelolaan persediaan secara digital. Metode penelitian meliputi observasi, wawancara, dan studi literatur, dengan perancangan sistem menggunakan Unified Modeling Languge (UML). Sistem dikembangkan mengguanakan bahasa pemrograman PHP dan basis data MySQL. Hasil penelitian diharapkan mampu membantu pihak Toko Attar Jaya dalam meningkatkan akurasi pengambilan keputusan restok, meminimalkan risiko kelebihan dan kekurangan persediaan, serta meningkatkan efisiensi pengelolaan persediaan.
Kata kunci: MySQL; PHP; e-supply chain management; economic order quantity; restok barang