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Engagement System in BBC The Big Questions: Appraisal Approach La Ajina Hasibuan, Faninsky Aryanti; Deliana, Deliana; Nurlela, Nurlela; Setia, Eddy; Rangkuti, Rahmadsyah
PAROLE: Journal of Linguistics and Education Vol 14, No 1 (2024): Volume 14 Number 1 April 2024
Publisher : Master Program in Linguistics, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/parole.v14i1.21-34

Abstract

In human communication, language is really important because it helps us express ourselves and connect with others by sharing ideas, feelings, and information. Appraisal Theory of Engagement explains how language and emotions are connected. Engagement with the audience involves creating a connection between the speaker or writer and the intended recipients of the message. The research employs qualitative techniques on kinds of engagement system reflected by the host of BBC: The Big Questions. The researcher will focus on BBC The Big Questions show from YouTube entitled “Is digital media good for democracy? BBC News.”  The result showed that there are 7 Monoglossic clauses and 86 Heretoglossic clauses. The domination of Heterogloss clause on BBC The Big Questions show that the clauses said by the speakers are dominantly engaged with the viewpoints of other. The most heterogloss which found on the show is Entertain. There are 56 clauses out of 86 clauses. It shows that the percentage of Entertain is 65,1%. The domination of Entertain shows that the speakers explain their opinions as well as to open up possibilities in the viewpoints.
Pengaruh Profesionalisme, Independensi Auditor dan Etika Profesi Terhadap Kinerja Auditor Yusuf, Fadel; Surianti, Meily; Deliana, Deliana; Sembiring, Rahmat Widia
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.21233

Abstract

This research aims to determine whether Professionalism, Auditor Independence, and Professional Ethics affect Auditor Performance. The research method employed is quantitative research. The population in this study consists of 138 auditors working at Public Accounting Firms in Medan City. The sample in this study uses a purposive sampling technique with criteria for auditors working at Public Accounting Firms in Medan, auditors with a minimum position as senior auditors, and auditors who have worked for at least one year. This research uses a survey method with primary data obtained from questionnaires. The data analysis technique used in this study is a quantitative analysis technique using the statistical software Smart PLS (Partial Least Square). The results of this study show that Professionalism has a positive effect on Auditor Performance. Auditor Independence has a positive effect on Auditor Performance. Professional Ethics has a positive effect on Auditor Performance.
Counter-Speech On Israel-Hamas Conflict News Comments Akhyar, Fadhilah Tsaqila; Deliana, Deliana; Rangkuti, Rahmadsyah
Indonesian Journal of EFL and Linguistics Indonesian Journal of EFL and Linguistics, 10(1), May 2025
Publisher : Pusat Pelatihan, Riset, dan Pembelajaran Bahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21462/ijefl.v10i1.910

Abstract

Israel-Hamas conflict has been a worldwide issue and its news on social media raised various responses on the comment section. Counter-speech comments are found on Instagram in most of hate speech comments. The study aimed to determine the types of counter-speech`s exchanges and its strategy found on Instagram comment section towards Israel and Hamas conflict news also to investigate the perceptions of social group about Israel and Hamas. Campbell Kathrin's (2010) theory used to examine respondents' views based on social assessment and social identification and Susan's (2016) framework to classify counter-speech interactions and tactics/strategy used. Documentary was used by selecting the suitable data on BBC Instagram account`s comments which were counter-speech written in English and interview were done to seven respondents as Instagram users from Indonesia with the age category of 18 to 34 years. The result shows that: (1) two exchanges type of counter-speech used in the comment section conflict namely One-to-One and One-to-Many are commonly used in Instagram as its features support; (2) the counter-speech comment contained all strategy that was dominantly used Pointing Out Hypocrisy or Contradictions and Presentation of Facts to Correct Misstatements or Misperceptions; and (3) social identification plays a role in the perspective or interpretation especially Racial and Ethnic Identification while social evaluation is more impactful to the use of word choice or diction.
Pelatihan Pencatatan Laporan Keuangan Dan Pemberdayaan Tenaga Kerja Terampil Pada UKM Mery Craft Di Kota Medan Hasibuan, Raya Puspita Sari; Deliana, Deliana; M.Rikwan Effendi Salam Manik; Mardelia Desfrida
Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 3 No. 1 (2025): Edisi Juni
Publisher : Jurusan Teknik Sipil, Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/komposit.v3i1.2380

Abstract

Tujuan utama dari kegiatan ini adalah untuk meningkatkan kapasitas manajerial dan operasional UKM Mery Craft yang bergerak di bidang produk kerajinan seperti tas rajut dan sepatu rajut. Pelatihan yang diberikan meliputi teknik pencatatan laporan keuangan yang sistematis, termasuk pengenalan dasar-dasar akuntansi, manajemen arus kas, dan penyusunan laporan keuangan yang jelas dan mudah dipahami. Dengan keterampilan tersebut, diharapkan para pelaku usaha dapat meningkatkan transparansi keuangan, mengoptimalkan pengambilan keputusan, dan mempermudah akses pendanaan di masa mendatang. Selain pelatihan, tim juga menyediakan peralatan yang mendukung peningkatan produktivitas dan efisiensi kerja. Ada dua jenis stelling yang disediakan, yaitu stelling besar yang digunakan untuk memajang produk jadi, sehingga meningkatkan daya tarik dan promosi produk, dan stelling kecil untuk menyimpan bahan-bahan seperti benang, gunting, dan jarum dengan lebih terorganisir. Diharapkan dengan pemberian fasilitas ini dapat membantu para pelaku usaha dalam menjaga kerapian dan efisiensi ruang kerja mereka. Metode pelaksanaan kegiatan ini antara lain dengan penyampaian materi pelatihan secara interaktif, diskusi kelompok, dan praktik langsung dalam pencatatan laporan keuangan. Partisipasi aktif dari peserta sangat ditekankan agar mereka dapat memahami dan mengaplikasikan ilmu yang didapat dengan baik. Hasil yang diharapkan dari kegiatan ini adalah meningkatnya pemahaman dan keterampilan pelaku usaha dalam mengelola keuangan, serta meningkatnya kualitas dan efisiensi produksi melalui penggunaan peralatan yang tepat guna. Dengan demikian, UKM Mery Craft diharapkan mampu bersaing lebih baik di pasar, meningkatkan pendapatan, dan memberikan kontribusi positif bagi perekonomian lokal di Kota Medan. Kegiatan ini juga merupakan langkah awal dalam pengembangan berkelanjutan untuk mendukung pertumbuhan UMKM di masa mendatang.
Topic Continuity in Song Lyrics: A Quantitative Discourse Analysis of “Perfect” by Simple Plan Deliana, Deliana; Simanjuntak, Ivan Fernando; Ilma, Dzikri
Indonesian Journal of Advanced Research Vol. 4 No. 8 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i8.14980

Abstract

This study investigates topic continuity and referential cohesion in the song “Perfect” by Simple Plan using Givón’s quantitative model. The objective is to analyze how various types of anaphoric references, including zero anaphora, definite pronouns, third-person pronouns, and possessive pronouns, function to maintain coherence and convey emotional meaning within the lyrics. Employing a qualitative descriptive design supported by quantitative analysis, the research examines the referential distance (JR), potential interference (PI), and topic continuity (TC) in each clause of the song. The data consist of all anaphoric expressions identified in the lyrics, collected through close reading and clause segmentation. The findings reveal that the song heavily relies on first and second person pronouns to construct an intimate and emotionally charged discourse. Zero anaphora is used selectively to create immediacy, while third-person and possessive pronouns support abstract and personal references. The absence of indefinite pronouns reflects the song’s focus on specific interpersonal conflict. These results suggest that Givón’s model is applicable to expressive, non-traditional texts such as song lyrics. The study contributes to the field of stylistics and discourse analysis by demonstrating how referential cohesion shapes meaning in emotionally driven narratives.
An Analysis of Word Formation Process in I Am Malala Novel by Malala Yousafzai Sinulingga, Desi Rahma Yuni Br.; Deliana, Deliana
RADIANT: Journal of Applied, Social, and Education Studies Vol. 3 No. 1 (2022): RADIANT: Journal of Applied, Social, and Education Studies
Publisher : Politeknik Harapan Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52187/rdt.v3i1.102

Abstract

The aim of this research is to find the used of the types and the most dominant types of word formation process in I Am Malala novel by Malala Yousafzai. This is a qualitative descriptive research by Miles and Huberman (2014). The words were analized by using O’Grady and Guzman (2010) theory. From the analysis, the writer found 12 from 14 word formation types process with the classifying. 33 of Borrowing (3,09%), 130 of Compounding (12,17%), 4 of Reduplication (0,37%), 318 of Inflection (29,78%), 34 of Suppletion (3,18%), 75 of Internal Change (7,02%), 5 of Coinage (0,47%), 5 of  Onomatopoeia (0,47%), 53 of Acronyms (4,97%), 5 of Clipping (0,47%) ,14 of Back Formation (1,31%), and 392 of Derivation (36,70%). Also found the most dominant type is Derivation. It has 36,70% of the total term. The total of Derivation is 392 words from total 1.068 words.
Syntactic Analysis of the Noun Phrases in Justin Bieber’s Song Lyrics Nasution, Andini nabila; Setia, Eddy; Deliana, Deliana
RADIANT: Journal of Applied, Social, and Education Studies Vol. 5 No. 1 (2024): RADIANT: Journal of Applied, Social, and Education Studies
Publisher : Politeknik Harapan Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52187/rdt.v5i1.165

Abstract

This thesis showed the syntactic analysis of the noun phrases used in Justin Bieber’s song lyrics. The objectives of the study are: (1) to find out the noun phrases in Justin’s selected song lyrics. (2) to find out the most dominant noun phrases among Justin’s selected song lyrics. It was a qualitative descriptive research with Labelled Bracketing by Lesley Milroy as its approaches. The writer used 3 data of song lyrics then classified, analyzed and counted the data. The result of this study showed that there were 50 noun phrases with the details as follows : 15 noun phrases in What Do You Mean song lyrics (30%), 16 noun phrases in Sorry song lyrics (32%) and 19 noun phrases in  Love Yourself song lyrics (38%). And the most dominant noun phrases found in Love Yourself song lyrics with 38% (19 noun phrases).    
THE EFFECT OF AUDIT FEE, AUDIT TENURE AND FIRM SIZE ON AUDIT QUALITY IN FINANCE SECTOR Yohana, Romaida; Deliana, Deliana; Surianti, Meily; Syahputra, Rizky
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17273020

Abstract

The aim of this study is to analyze the relationship between audit fees, audit tenure, and firm size on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research employs secondary data obtained from the official IDX website. Samples were selected using a purposive sampling method, resulting in 65 firms over five years of observation, producing a total of 325 firm-year observations. Data analysis was conducted through logistic regression with the assistance of SPSS version 25. The results indicate that audit fees and audit tenure have a positive impact on audit quality, while firm size has a negative impact. Keywords: Audit Fee, Audit Tenure, Firm Size, Audit Quality.
Peningkatan Usaha Tahu Melalui Penerapan Teknologi Mesin Penggiling Kacang Kedelai dan Pelatihan Manajemen Pembukuan Sederhana Siregar, Dina Arfianti; Deliana, Deliana; Sarjianto, Sarjianto; Nizma, Cut; Napitupulu, Ilham Hidayah
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 2 No. 2 (2021): Edisi November 2021
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.046 KB) | DOI: 10.51510/madiya.v2i2.669

Abstract

Judul Program Pengabdian Masyarakat ini adalah Peningkatan Usaha Tahu Trisni di Desa Kolam Kecamatan Percut Sei Tuan Kabupaten Deli Serdang. Tujuan kegiatan ini adalah untuk membantu mitra dalam meningkatkan omzet penjualan tahu yang selama ini mengalami penurunan baik dari segi kualitas maupun kuantitas. Mitra mengalami penurunan jumlah tahu yang dihasilkan karena mesin penggiling kacang kedelai bekerja lambat dan tidak maksimal dalam menghasilkan air perasan kedelai yang nantinya diproses menjadi tahu. Disamping itu mitra juga tidak memiliki kemampuan dalam melakukan perhitungan besarnya keuntungan dari produksi yang dilakukan, sehingga besarnya keuntungan hanya berdasarkan perkiraan mitra. Adapun solusi yang diberikan adalah pemberian mesin penggiling kacang kedelai dan pelatihan manajemen pembukuan sederhana agar diharapkan dapat meningkatkan kualitas dan kuantitas tahu yang dihasilkan dan juga kemampuan dalam menentukan keuntungan yang diperoleh dan biaya yang dikeluarkan. Pelaksanaan pengabdian telah dilakukan, dan kuantitas produksi telah meningkat secara signifikan sebesar 40% karena adanya pemberian mesin penggiling kacang kedelai. Laporan keuangan sederhana yang dibuat oleh Bu Trisni juga sudah sesuai dengan ketentuan yang berlaku. The title of this program is The Increasing of Trisni Tofu Business in Kolam Village, Percut Sei Tuan District, Deli Serdang Regency. The purpose of this program is to assist partners in increasing tofu sales turnover, which has been declining both in terms of quality and quantity of product. Partner has the situation of decrease in the amount of tofu produced because the soybean grinding machine worked slowly and was not optimal in producing soy juice which processed become tofu. Besides, the partner also does not have the ability to calculate the amount of profit from the production carried out, so the amount of profit is only based on the partner's estimation. The solution given is the provision of a soybean grinding machine and simple bookkeeping management training so that it is hoped that can improve the quality and quantity of tofu produced as well as the ability to determine the profits and costs incurred. The implementation of the program has been carried out, and the quantity of production has increased significantly by 40% due to the provision of a soybean grinding machine. The simple financial report prepared by Mrs. Trisni is also in accordance with applicable regulations
Faktor-Faktor yang Mempengaruhi Kualitas Kerja Audit Internal: Komitmen Profesional, Time Budget Pressure, dan Budaya Organisasi Siregar, Arninda Sekar Sari; Sembiring, Mira Octavia; Deliana, Deliana; Napitupuluh, Ilham H.
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/18109

Abstract

Previous research or relevant research has a very important role in research or scientific articles. Relevant research is used to strengthen the theory and explain the relationship and influence between variables. In this article, a review is conducted related to the factors that affect the quality of internal audit performance, professional commitment, time budget pressure, and organizational culture based on a literature study of internal audit reviews. The purpose of writing this article is to develop hypotheses between variables that will be used in future research. The results of the literature review in this article are: 1) Professional commitment affects the quality of internal audit work, 2) Time budget pressure affects the quality of internal audit work, and 3) Organizational culture affects the quality of internal audit work.
Co-Authors Abdul Rahman Afriani, Selfi Akhyar, Fadhilah Tsaqila Amelia, Rahma Aslim Rasyad Ayuanda, Winda Cut Nizma Darmawati Simanjuntak - Desfrida, Mardelia Dina Arfianti Siregar - Dwi Widayati, Dwi Eddy Setia Edi Surya, Edi Eka Nurmala Sari Elchaira, Nadya Fauzi, KMS Muhammad Amin Frans Marhuasa Simamora, Arne Ganie, Rohani Hardiyanto , Lutfi Hasibuan, Pendi Hasibuan, Raya Puspita Sari Heni Susanti, Heni Hutagalung, Geby Tarina Hutri, Kemala Ilma, Dzikri Jamaludin, Mohd Faizal Bin Jonni Parulian, Riatno Kaloko, Elsayrona Br La Ajina Hasibuan, Faninsky Aryanti Lubis, Musliadi M.Rikwan Effendi Salam Manik Marbun, Vaulina Marpaung, Budi Awan Monica, Lifian Muhammad Azmii Dalimunthe Muhammad Hafiz Muhammad Ridha Mulyani, Restria Napitupulu, Ilham Hidayah Napitupuluh, Ilham H. Nasution, Andini nabila Nasution, Hasnah Juniarni Nasution, Khairina Nisa Anggraini Batubara Nizwardi Jalinus Nugroho, Vina Nurfaadila, Yasmin Nurlela Nurlela Nurlinda Nurlinda, Nurlinda Parasian, Nehemia Anugrah Parlindungan Purba, Parlindungan Purba, Sadaukur Aeroki Putri, Marta Desi Qoirunisa, Rahma Rahmat Widia Sembiring - Rambe, Masril Tua Rangkuti, Rahmadsyah Raswiy, Nilzamy Rihaney, Nine Rizal, Billy Affandie Safinatunnajah, Hanifah Sarjianto, Sarjianto Sembiring, Mira Octavia Shafiyah , Salwa Ahda Sidik, Sendy Silaban, Jelly Prima Krisnawati Simanjuntak, Ivan Fernando Sinar, T. Silvana Sinulingga, Desi Rahma Yuni Br. Siregar, Arninda Sekar Sari Sukma, Sukma Surianti, Meily Suryanto Suryanto Syahputra, Rizki syahputra, Rizky T. Thyrhaya Zein Waskito Waskito, Waskito Weking , Fransiska Bare Yohana, Romaida Yusuf, Fadel