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All Journal Parole: Journal of Linguistics and Education HUMANIKA Lingua Didaktika: Jurnal Bahasa dan Pembelajaran Bahasa LITE: Jurnal Bahasa, Sastra, dan Budaya Language Circle : Journal of Language and Literature Jurnal Riset Akuntansi dan Bisnis Jurnal Online Mahasiswa (JOM) Bidang Pertanian JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL PENDIDIKAN TAMBUSAI Jurnal Cendekia : Jurnal Pendidikan Matematika JETL (Journal Of Education, Teaching and Learning) Journal of Education, Humaniora and Social Sciences (JEHSS) JURNAL MUTIARA AKUNTANSI Jurnal Riset Terapan Akuntansi Journal of Language and Literature Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Indonesian Journal of EFL and Linguistics AKSARA: Jurnal Bahasa dan Sastra Journal of Accounting and Finance Management (JAFM) KOLONI Indonesian Journal of Advanced Research (IJAR) Kajian Akuntansi Proceeding of International Conference on Entrepreneurship (IConEnt) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat USRATY : Journal of Islamic Family Law Radiant : Journal of Applied, Social, and Education Studies Journey: Journal of English Language and Pedagogy
Deliana, Deliana
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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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.
Paradigma Karakteristik Kurikulum Merdeka dalam Pembentukan Kreativitas Siswa Deliana, Deliana; Susanti, Heni; Putri, Marta Desi; Jalinus, Nizwardi
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12899

Abstract

Siswa yang memiliki kemandirian yang baik akan memiliki dampak pada pengembangan kreativitas memecahkan suatu permasalahan dan memberikan solusi yang tepat dalam permasalahan yang dihadapi. Sehingga seiring berjalannya waktu, tuntutan kemandirian pada siswa berkontribusi pada peningkatan tingkat berpikir mereka. Kreativitas siswa tidak dapat terbentuk dengan sendirinya, dibutuhkan peran seorang guru dan satuan pendidikan di dalamnya. Penelitian ini bertujuan untuk mengetahui paradigma karakteristik kurikulum merdeka dalam pembentukan kreativitas siswa, membantu guru dalam mengembangkan kreativitasnya kepada siswa dan satuan pendidikan yang kreatif. Metode yang digunakan yaitu kualitatif deskriptif dengan melihat tinjauan pustaka dari berbagai sumber yang telah didapat kemudian ditarik kesimpulan secara analitis. Hasil penelitian berupa gambaran tentang perilaku yang dapat mempengaruhi kreativitas siswa dan sikap pendidik yang dapat menunjang keberhasilan pembelajaran dalam penerapan kurikulum merdeka di satuan pendidikan.
Pengaruh Penerapan Project Work Kepada Peserta Didik Sebagai Syarat Lulus di SMKN 2 Guguak terhadap Hasil Capaian Kompetensi Siswa Deliana, Deliana; Waskito, Waskito
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12918

Abstract

Lulusan Sekolah Menengah Kejuruan ditujukan untuk siap kerja, tentunya siswa harus memiliki kompetensi yang sesuai dengan capaian pembelajaran. Project Work merupakan salah satu inovasi untuk mempersiapkan lulusan Sekolah Menengah Kejuruan yang memiliki kompetensi yang sesuai dengan kebutuhan dunia kerja. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Project Work kepada peserta didik sebagai syarat kelulusan di SMK Negeri 2 Guguak terhadap hasil pencapaian kompetensi siswa. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui observasi dan pengamatan. Hasil penelitian menunjukkan bahwa penerapan Project Work sebagai syarat kelulusan dapat meningkatkan kompetensi siswa dan mendapat tanggapan yang baik dari orang tua maupun masyarakat karena mereka merasa anak- anak mereka yang sudah tamat memang mempunyai kemampuan yang siap terjun ke dunia kerja.
Analysis of Adjective Clauses in John Steinbeck’s Novel “Of Mice and Men” Marpaung, Budi Awan; Deliana, Deliana
Humanitatis : Journal of Language and Literature Vol. 10 No. 2 (2024): Humanitatis: Journal of Language and Literature
Publisher : LPPM Universitas Bumigora Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/humanitatis.v10i2.3545

Abstract

The study's main purpose is to describe the types of adjective clauses. The method of this study was a descriptive qualitative method that focused on describing the types of adjective clauses. The method of data collection is by using the documentation method. The technique is collecting complex sentences that are found in the novel. There were some steps to do this analysis such as reading several textbooks and articles about English grammar, and seeking and learning information about adjective clauses, definitions, the types of adjective clauses, and then identifying and classifying the data of English adjective clauses in John Steinbeck’s novel Of Mice and Men. Next, the data based on the types of adjective clauses were analyzed and then showed the frequency of types from each act of data in the novel, and finally drawing verification conclusions after finishing the analysis. King and Stanley (1996) describe that types of adjective clauses can be divided into four, they are full adjective clause, reduced adjective clause, marked adjective clause, and unmarked adjective clause. The result shows there were only two types of adjective clauses in the novel, 48 full adjective clauses equal to 98 percent, and 1 reduced adjective clause clauses equal to 2 percent. It is concluded that almost all types of adjective clauses are full adjective clauses in John Steinbeck’s novel Of Mice and Men. It means that the way the writer delivers conversation and narration on the text with full adjective clauses is to make it easier for readers to understand them.
Pandangan Hukum Islam Terhadap Cerai Gugat pada Usia Dini Pernikahan di Pengadilan Agama Maninjau Ridha, Muhammad; Deliana, Deliana; Hasibuan, Pendi
USRATY : Journal of Islamic Family Law Vol. 1 No. 1 (2023): Editions January-June 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/usraty.v1i1.6598

Abstract

Artikel ini membahas mengenai faktor-faktor terjadinya cerai gugat pada usia dini pernikahan di Pengadilan Agama Maninjau serta analisis hukum islam terhadap cerai gugat pada usia dini pernikahan. Pembahasan ini dilatar belakangi karena pada masa pademi covid-19 banyak terjadi cerai gugat pada usia dini pernikahan di PA Maninau yang dilakukan oleh pasangan yang menikah pada usia menikah yang ditentukan Undang-Undang Perkawinan No. 16 Tahun 2019, yakni laki-laki dan perempuan berusia 19 tahun. Jenis penelitian artikel ini adalah penelitian lapangan dengan mengolah data secara kualitatif. Dari penelitian yang dilakukan disimpulkan beberapa faktor terjadinya cerai gugat pada usia dini pernikahan pada masa pandemi covid-19 di Pengadilan Agama Maninjau adalah karena pasangan kurang bisa memaknai arti dari sebuah pernikahan, tidak sabar dan mengalah, komunikasi antara suami isteri kurang intens, pendidikan, nafkah, ditinggal suami, suami tempramental, suami dipenjara dan gangguan pihak ketiga. Cerai gugat pada usia dini pernikahan tidak bertentangan dengan syari’at islam demi mencegah “kemudharatan” antara suami isteri yang terjadi apabila pernikahan tetap dipertahankan.This article discusses the factors of contested divorce at an early age of marriage at the Maninjau Religious Court as well as an analysis of Islamic law on contested divorce at an early age of marriage. This discussion is motivated by the fact that during the Covid-19 pandemic there were many contested divorces at an early age, marriages in PA Maninau were carried out by couples who married at the age determined by Marriage Law No. 16 of 2019, namely boys and girls aged 19 years. The type of research in this article is field research by processing data qualitatively. From the research conducted, it was concluded that several factors led to divorce at an early age of marriage during the Covid-19 pandemic at the Maninjau Religious Court, namely because the couple was unable to interpret the meaning of marriage, was impatient and gave in, communication between husband and wife was less intense, education, livelihood, left by husband, temperamental husband, husband imprisoned and third party interference. Divorce at an early age of marriage does not conflict with Islamic law in order to prevent "harm" between husband and wife that occurs if the marriage is maintained
Analisis Implementasi Sistem Informasi Akuntansi Dalam Meningkatkan Kinerja Operasional Perumda Air Minum Mual Nauli Rambe, Masril Tua; Surianti, Meily; Deliana, Deliana
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2344

Abstract

The purpose of this study is to evaluate the contribution of Accounting Information System (AIS) implementation to Operational Performance at Perumda Air Minum Mual Nauli and to understand changes in the company’s condition following the system’s adoption. This research uses a comparative method with a qualitative approach, conducted at Perumda Air Minum Mual Nauli, located on Jalan Adonia Hutagalung No. 01, Sibuluan Raya Village, Pandan District, Central Tapanuli Regency, North Sumatra. Data collection was carried out through direct observation, in-depth interviews with relevant informants, and documentation related to the implementation. The results show that the AIS implementation significantly contributed to improving the company's operational performance, evidenced by timely availability of information, improved information quality, streamlined business processes, more efficient inventory management, and timely deliveries. Following the implementation of the Accounting Information System, Perumda Air Minum Mual Nauli demonstrates operational and efficiency improvements.
Analisis Kinerja Keuangan Pemerintah Kota Sibolga Tahun 2018-2022 Marbun, Vaulina; Deliana, Deliana; Nurlinda, Nurlinda
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2349

Abstract

The Regional Revenue and Expenditure Budget (APBD) is an important document that reflects the plans and strategies of regional governments in managing finances and implementing programs and activities. Through the Regional Revenue and Expenditure Budget (APBD) regional governments not only plan their financial expenditure and receipts but also ensure transparency, accountability, and public supervision of the management of regional financial resources (Indonesia, 2019). The financial performance of regional governments is closely related to the region's ability to explore and manage original regional financial resources. This type of research is descriptive research. Data collection techniques in research use documentation and primary data techniques. The object of this research is the financial performance of the Sibolga City Government in 2018-2022. Financial performance analysis using ratios such as the financial independence ratio, fiscal decentralization ratio, flexibility ratio, and financial solvency ratio provides a comprehensive picture of the financial condition of an entity, especially local governments. ... From the research results, the conclusion is drawn that the financial performance of the Sibolga City Government in 2018-2022 is generally said to be quite good. Judging from the low financial independence ratio with an instructive relationship pattern, the fiscal decentralization ratio is lacking, the flexibility ratio is positive and the operational solvency ratio is good.
Pengembangan Media Pembelajaran Matematika Berbasis CTL Berbantuan Macromedia Flash untuk Meningkatkan Kemampuan Visual Thinking Siswa SMP Deliana, Deliana; Surya, Edi; Fauzi, Kms Muhammad Amin
Jurnal Cendekia : Jurnal Pendidikan Matematika Vol 7 No 1: Jurnal Cendekia: Jurnal Pendidikan Matematika Volume 7 Nomor 1 Tahun 2023
Publisher : Mathematics Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cendekia.v7i1.1896

Abstract

Visual thinking skills play a role in solving problems from questions that require high-level reasoning. Based on the facts in the field, it can be seen that students' visual thinking abilities are still low, students are still unable to visualize the components contained in a flat-sided shape. This research has several objectives: (1) To determine the validity, practicality, and effectiveness of developing learning media assisted by Macromedia Flash using CTL-based learning; and (2) to find out the increase in visual thinking skills of junior high school students through CTL-based mathematics learning media assisted by Macromedia Flash. This research includes development research. This study uses the 4-D Thiagarajan development model. The subjects in this study were students of class VIII-A at Al-Manar Private Middle School, Medan, Johor. Meanwhile, the object of this study is the learning media assisted by Macromedia Flash, the materials developed for Flat Sided Spaces (Cubes and Blocks). The results of this study indicate that: (1) The developed mathematics learning media also meets valid, practical, and effective criteria; (2) Improving students' visual thinking abilities using learning media developed on cube and block material, the average value increased from trial I of 67.91 to 74.16 in trial II. The developed Macromedia Flash-assisted learning media has fulfilled the aspects of validity, practicality, effectiveness, so it is recommended for teachers to be able to use this learning media to develop visual thinking skills, especially for class VIII of Al-Manar Private Middle School Medan.
Co-Authors Abdul Rahman Akhyar, Fadhilah Tsaqila Aslim Rasyad Ayuanda, Winda Batubara, Nisa Anggraini Br. Perangin-angin, Alemina Cut Nizma Dalimunthe, Muhammad Azmii Dina Arfianti Siregar Dwi Widayati, Dwi Eddy Setia Edi Surya, Edi Eka Nurmala Sari Elchaira, Nadya Fauzi, KMS Muhammad Amin Frans Marhuasa Simamora, Arne Hasibuan, Faninsky Aryanti La Ajina 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 Mardelia Desfrida Marpaung, Budi Awan Megawati Sitompul Muhammad Hafiz Muhammad Ridha Mulyani, Restria Napitupulu, Ilham Hidayah Napitupuluh, Ilham H. Nasution, Andini nabila Nasution, Hasnah Juniarni Nasution, Khairina Nilma Zola Nizwardi Jalinus Nugroho, Vina Nurlela Nurlela Nurlinda Nurlinda, Nurlinda Parasian, Nehemia Anugrah Parlindungan Purba, Parlindungan Purba, Sadaukur Aeroki Putri, Marta Desi Rahmah Fithriani Rahmayani Rahmayani Rambe, Masril Tua Rangkuti, Rahmadsyah Rihaney, Nine Rizal, Billy Affandie Rusdi Noor Rosa Sarjianto, Sarjianto Sembiring, Mira Octavia Sembiring, Rahmat Widia Silaban, Jelly Prima Krisnawati Simanjuntak, Darmawati Simanjuntak, Ivan Fernando Sinulingga, Desi Rahma Yuni Br. Siregar, Arninda Sekar Sari Sri Rosita Sukma, Sukma Surianti, Meily Suryanto Suryanto Syahputra, Rizki syahputra, Rizky Tambunan, Khairunnisa Waskito Waskito, Waskito Yohana, Romaida Yusuf, Fadel