Abstract:This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data…
ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.
Abstract:The development of digital technology and changes in the global work environment, particularly post-pandemic, have encouraged organizations to adopt remote and hybrid work systems. The successful implementation of these…
work systems is determined not only by technological readiness but also by organizational and individual factors. This study aims to analyze the influence of transformational leadership style and organizational culture on readiness to adapt to remote work, and to examine the mediating role of individual digital readiness in this relationship. This study uses a quantitative approach with an explanatory method. Data were collected through a Likert-scale-based questionnaire distributed online to employees working in remote or hybrid work systems using a purposive sampling technique. Data analysis was performed using the Statistical Package for the Social Sciences (SPSS) and PROCESS macro to test the direct relationship and mediation effects between variables. The results of this study are expected to provide theoretical contributions to the development of literature related to leadership, organizational culture, and individual digital readiness, as well as provide practical implications for organizations in designing leadership strategies, strengthening organizational culture, and developing digital competencies to improve readiness to adapt to remote work effectively and sustainably.
Abstract:This study is a quantitative research aimed at determining the effect of leadership style and work discipline on employee performance at PDAM Tirta Jeneberang in Gowa Regency. The sample was taken from PDAM Tirta Jeneberang…
ang in Gowa Regency. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the issues under study. The sampling technique used in this study was the Slovin formula. The sample processed in this study consisted of 80 people. Data collection was carried out by distributing questionnaires. In this study, the data sources used in data collection included primary and secondary data. The research instrument used in this study was the Likert scale method. The results of the study were processed using the Statistical Package for the Social Sciences (SPSS) version 27 application. Based on the results of the study, it was found that leadership style and work discipline had a positive and significant effect on employee performance.
Abstract:Penelitian ini bertujuan untuk menguji pengaruh financial distress, jenis industri, dan ukuran kantor akuntan publik terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan yang terdaftar di Bursa Efek Indonesia…
nesia Tahun 2021. Penelitian ini memakai pendekatan kuantitatif dengan memanfaatkan data sekunder sebagai sumber informasi. Objek dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sejak tahun 2021. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 35 perusahaan dengan kriteria-kriteria tertentu. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik. Analisis data penelitian ini menggunakan bantuan software Statistical Package for Social Sciencess (SPSS) versi 23. Hasil penelitian ini menunjukkan bahwa pada variabel financial distress dan jenis industri secara parsial tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Sedangkan pada variabel ukuran KAP secara parsial berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Dan juga Financial distress, jenis industri, dan ukuran KAP secara simultan berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan.
Abstract:Penelitian ini dilakukan dengan tujuan untuk mengetahui dan menganalisis pengaruh investment opportunity set, ukuran perusahaan dan kepemilikan manajerial terhadap nilai perusahaan pada perusahaan sub sektor makanan dan…
minuman yang listing di bursa efek indonesia. Pendekatan penelitian yang digunakan adalah pendekatan penelitian kuantitatif. Metode pengambilan sampel menggunakan metode purposive sampling maka didapatkan sampel sebanyak 36 sampel. Data yang digunakan adalah data sekunder dan dianalisis dengan menggunakan metode regresi linear berganda dengan bantuan program statistical package for social sciences (SPSS) versi 26. Hasil penelitian ini secara parsial menunjukkan investment opportunity set berpengaruh signifikan terhadap nilai perusahaan sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan dan kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simultan investment opportunity set, ukuran perusahaan dan kepemilikan manajerial secara bersama-sama memiliki pengaruh yang signifikan terhadap nilai perusahaan.
Abstract:Information Technology (IT) education has become a crucial component in the global education system in the current digital era. With the rapid development of technology, the world of education has also undergone significant…
ant changes, particularly in teaching methodologies. Information Technology is not only seen as a field of study but also as a powerful tool that supports the learning process across various disciplines, including social sciences, science, and humanities. The use of IT in education enables the creation of more interactive, dynamic, and easily accessible learning experiences for people from various backgrounds. This study aims to provide a comprehensive overview of the important role of Information Technology education in improving the quality of education, as well as the challenges and opportunities faced in its implementation. This research adopts a descriptive qualitative approach with a literature study to gather and analyze various relevant sources related to this topic. The data obtained indicate that despite significant challenges, such as the lack of adequate infrastructure and the readiness of educators to use technology, the implementation of IT in education has a significant positive impact on the quality of learning. The implementation of IT opens up great opportunities, particularly in terms of learning accessibility, which can be accessed by anyone, anytime, and anywhere. Technology also provides flexibility in teaching methods, both online and offline, allowing students to learn according to their needs and abilities. On the other hand, the use of IT can enhance the quality of learning through various innovations such as e-learning, simulations, and interactive learning tools that support a deeper and more enjoyable understanding of the material. Therefore, IT has become one of the key elements in advancing the world of education towards a more advanced and inclusive digital era.
Abstract:Islamic Religious Education in higher education frequently experiences a reduction of meaning due to the separation between the mastery of empirical sciences and the cultivation of spirituality, resulting in its position…
being perceived as a complementary course with limited integration into other academic disciplines. This condition raises both conceptual and practical issues regarding how to design a model of Islamic Religious Education that systematically, applicatively, and contextually integrates scientific knowledge and spirituality within contemporary higher education. This study aims to formulate such an integrative framework through a qualitative approach based on an in-depth literature review of books, journal articles, and research findings, which are analyzed thematically and conceptually. The results identify three main strategies: the development of an interdisciplinary curriculum that internalizes ethical–tawhidic values within professional sciences, the implementation of value-based pedagogy that connects spiritual concepts such as as-sidq and al-amanah with real-life case studies, and the strengthening of campus culture that supports value internalization through co-curricular activities and community service. The synthesis of findings indicates that this integrative model has the potential to enhance students’ moral awareness, spiritual resilience, and ethical decision-making capacity in responding to the dynamics and complexities of modern life. The conclusion emphasizes that the integration of scientific knowledge and spirituality in Islamic Religious Education is not merely a curricular supplement, but a strategic necessity in higher education. The novelty of this study lies in the formulation of a conceptual framework that positions spirituality as an overarching paradigm that provides meaning, direction, and ethical responsibility for the entire structure of knowledge, while offering an applicative model to overcome the dichotomy between secular science and religion in order to produce graduates with strong character, reflective capacity, and a commitment to social responsibility. The theoretical and practical implications of this model are expected to serve as a reference for academic policy development and innovation in Islamic Religious Education learning that is adaptive to global challenges and responsive to the needs of students across contemporary interdisciplinary fields in a sustainable, transformative, and contextually Islamic humanistic value-based manner.
Abstract:Abstract To improve Social Sciences (IPS) learning outcomes, interesting learning media such as comics are needed which are the focus of research. The research will examine how the use of comics as learning media can influence…
fluence student learning outcomes. This research uses literature studies to collect and analyze various appropriate data related to the use of comics in social studies learning in junior high schools. The research results show that the use of comic media improves student learning outcomes, especially in social studies learning compared to the use of other learning media. Apart from learning outcomes, student motivation also increases significantly in social studies learning because comics make it easier for students to understand the information in them.
Abstract:Abstract: The school management routinely determines the majors of private students at Madrasah Aliya (MAS) every year. YMPI Private Madrasah Ariyah (MAS) is one of the MAs that implements the 2013 curriculum. One of the…
work programs in the MAS Curriculum is to register for the first year majors which will continue to the second year. In this case, a decision support system (DSS) is a computer interactive system that assists school management in making decisions. In this study the system development method used is the Prototyping Method. Prototyping is a system development method that is widely used. With this method, developers and customers can interact with each other during the system creation process. The system prototype method involves the user directly with analysis and design, very effective for system correction. A decision support system with the SAW (Simple Additive Weighting) method is used to solve the problem of choosing a major. The application of the SAW method is expected to support the decision-making process to choose a major that is in accordance with the students' academic grades while still in junior high schools beforehand as well as the IQ abilities of each student and the results of their interest in the chosen major. The research resulted in an application that is able to determine the choice of majors with the results of an application by determining the value/weight using the SAW method so that it can be determined that Abdul Rozak entered the Science major and Abil Akbar entered the Social Sciences major.
Keywords: decision making system; selection of majors; SAW; criteria.
Abstrak: Pihak manajemen sekolah rutin menentukan jurusan siswa swasta di Madrasah Aliya (MAS) setiap tahun. Madrasah Ariyah Swasta YMPI (MAS) merupakan salah satu MA yang menerapkan kurikulum 2013. Salah satu program kerja dalam Kurikulum MAS adalah mendaftar ke jurusan tahun pertama yang akan melanjutkan ke tahun kedua. Dalam hal ini, sistem pendukung keputusan (DSS) adalah sistem interaktif komputer yang membantu pihak manajemen sekolah dalam mengambil keputusan. Dalam penelitian ini metode pengembangan sistem yang digunakan adalah Metode kuantitatif. Dengan mengumpulkan data berupa angka dengan kriteria yang telah ditentukan mulai dari data nilai akademik IPA dan IPS, Nilai tingkat kecerdasan (IQ) serta nilai minat dari setiap siswa yang diperoleh dari kuisoner.Sistem pendukung keputusan dengan metode SAW (Simple Additive Weighting) digunakan untuk menyelesaikan masalah pemilihan jurusan. Penerapan metode SAW diharapkan dapat mendukung proses pengambilan keputusan untuk memilih jurusan yang sesuai dengan nilai akademik siswa saat masih di sekolah SLTP sebelmumnya serta kemampuan IQ masing-masing siswa serta hasil minat mereka ke jurusan pilihan tersebut. Penelitian menghasilkan aplikasi yang mampu menentukan pilihan jurusan dengan hasil sebuah aplikasi dengan menentukan nilai/bobot dengan menggunakan metode SAW sehingga dapat ditentukan bahwa Abdul Rozak masuk ke jurusan IPA serta Abil Akbar masuk kejurusan IPS.
Kata kunci: sistem penentuan keputusan; pemilihan jurusan; SAW; kriteria
Abstract:Abstract: Learning media is one of the learning tools used by someone using a tool made to facilitate the delivery of material when teaching at school. In general the system learning that is implemented in schools is still…
ll done manually, at UPT schools. SD Negeri 04 Padang Genting learning system that is still running today Still manually, learning media has not been implemented manually by computerization, especially science subjects (natural sciences) on the material solar system. learning methods that are still manual make teachers having difficulty teaching the solar system material to students, students also find it difficult to understand the material taught by the teacher so that makes students feel bored. Then the need for interactive learning media solar system to improve the quality of teacher teaching and learning. Media learning is made with Adobe Flash CS6. The conclusion is to make it easier for teachers to provide explanations and learning of the grammar system solar to students/female students, because there is quiz as evaluation material, drawings move and sound on the solar system interactive learning media have made.
Keywords: solar system; interactive learning media
Abstrak: Media pembelajaran merupakan salah satu sarana pembelajaran yang digunakan oleh seseorang dengan menggunakan alat yang dibuat untuk memudahkan dalam penyampaian materi ketika mengajar di sekolah. Pada umumnya sistem pembelajaran yang diterapkan di sekolah masih secara manual, pada sekolah UPT. SD Negeri 04 Padang Genting sistem pembelajaran yang masih berjalan saat ini masih secara manual, belum diterapkannya media pembelajaran secara komputerisasi terutama mata pelajaran IPA (Ilmu pengetahuan alam) pada materi sistem tata surya. cara pembelajaran yang masih manual membuat guru mengalami kesulitan untuk mengajarkan materi sistem tata surya kepada siswa/siswinya, siswa juga sulit memahami materi yang diajarkan guru sehingga membuat siswa merasa jenuh. Maka dibutuhkannya media pembelajaran interaktif sistem tata surya untuk meningkatkan kualitas belajar mengajar guru. Media pembelajaran dibuat dengan Adobe Flash CS6. Tujuan dari penelitian ini adalah mempermudah Guru UPT. SD Negeri 04 Padang Genting dalam memberi pelajaran untuk siswanya. Hasil dari penelitian ini untuk mempermudah guru dalam memberikan penjelasan dan pembelajaran sistem tata surya kepada siswa/siswi, karena terdapat kuis sebagai bahan evaluasi, gambar bergerak dan suara pada media pembelajaran interaktif sistem tata surya yang telah dibuat.
Kata kunci: sistem tata surya; media pembelajaran interaktif