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All Journal Media Wisata JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) IKRA-ITH Informatika : Jurnal Komputer dan Informatika TESLA: Jurnal Teknik Elektro Prologia Journal of Information System,Graphics, Hospitality and Technology Journal of Research in Business, Economics, and Education Jurnal Pengabdian kepada Masyarakat Nusantara JISO : Journal of Industrial and Systems Optimization International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Engineering, Mathematics and Computer Science Journal (EMACS) Yayasan Cita Cendikiawan Al Khwarizmi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Social And Economics Research Tarumanagara Medical Journal Outline Journal of Management and Accounting Journal of Fish Health Seminar Nasional Ilmu Terapan SENAPAS Indonesian Journal of Education And Computer Science Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) journal of social and economic research Jurnal PAKEM AMATA Jurnal Pengabdian Masyarakat Manage JoDENS: Journal of Digital Ecosystem for Natural Sustainability SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Computer & Science Industrial Engineering Journal International Journal of Education Management and Religion Cermin Dunia Kedokteran Jurnal Serina Abdimas Journal of Industrial Automation and Electrical Engineering
Kelvin
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Exploring The Impact Of Auditor Independence, Dysfunctional Behavior And Professional Skepticism On Audit Quality Kelvin; Handra Tipa
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1360

Abstract

This study aims to examine the effect of auditor independence, dysfunctional auditor behavior, and professional skepticism on audit quality. Using a quantitative approach, the research adopts a positivist paradigm that assumes behavioral constructs can be objectively measured and statistically analyzed to determine causal relationships. The study was conducted in Batam, Indonesia, with auditors working in public accounting firms registered in the 2025 IAPI directory. The total population consisted of 14 public accounting firms, and the sampling technique used was census sampling (saturated sampling), which included all eligible auditors to ensure a comprehensive representation of audit practices in the region. Primary data were collected through structured questionnaires distributed via Google Forms using a five-point Likert scale ranging from 1 (strongly disagree) to 5 (strongly agree). Data analysis SPSS due to its suitability for handling complex relationships among latent variables with relatively small to medium sample sizes. The results based on Table 2 show that the independence variable has a t-value of 2.269 > t-table 1.98498 with a significance level of 0.000 < 0.05, indicating that independence significantly affects audit quality. The dysfunctional auditor behavior variable shows a t-value of 2.657 > 1.98498 and a significance of 0.000 < 0.05, meaning it significantly influences audit quality. Similarly, professional skepticism has a t-value of 2.997 > 1.98498 and a significance of 0.000 < 0.05, confirming its significant impact on audit quality. Overall, the findings highlight that independence, auditor behavior, and professional skepticism are key determinants of audit quality in public accounting firms in Batam.
ANALISA PERILAKU KONSUMEN DALAM KEPUTUSAN PEMBELIAN SUPLEMEN PROTEIN EVOLENE DI KOTA SURABAYA Kelvin
Seminar Nasional Ilmu Terapan Vol 9 No 1 (2025): Vol 9 No 1 (2025): Seminar Nasional Ilmu Terapan (SNITER) 2025
Publisher : Universitas Widya Kartika Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Olahraga penting untuk kesehatan tubuh dan mencapai tubuh ideal, namun hasilnya tidak maksimal tanpa dukungan nutrisi, terutama protein. Protein berperan dalam membentuk hampir semua sel tubuh, memperbaiki jaringan yang rusak, dan sebagai sumber cadangan energi saat kekurangan karbohidrat. Protein dapat diperoleh dari sumber hewani (seperti daging, ikan, telur) dan nabati (seperti tahu, tempe, kacang). Konsumsi protein yang disarankan bervariasi, yaitu 1 gram per kilogram berat badan untuk orang yang tidak berolahraga, dan 1,5 hingga 2 gram per kilogram berat badan untuk yang aktif berolahraga. Suplemen susu protein, yang terbuat dari protein hewani atau nabati, hadir sebagai alternatif praktis untuk memenuhi kebutuhan protein, terutama bagi mereka yang menjalani program peningkatan massa otot, diet, atau kesulitanmakan makanan utama. Suplemen ini juga membantu pemulihan otot dan telah terdaftar di BPOM, sehingga aman untuk dikonsumsi.
AUGMENTED REALITY LABELS FOR TEACHING FACTORY PRODUCT PRESENTATION IN A VOCATIONAL HIGH SCHOOL (MULTIMEDIA PROGRAM) Herman Thuan To Saurik; Kelvin; Sigit Firdaus Prayogi; Taufikur Rahman
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18492108

Abstract

This study implements the application of Augmented Reality (AR) on labels or packaging of Teaching Factory (TEFA) SMK Multimedia Program products. An R&D design with a Design Thinking framework (Empathize–Test) was used as a user-centered solution. The prototype was developed using Unity–Vuforia and tested on 55 respondents (50 students and 5 teachers) through questionnaires and observations. Descriptive results show strong support for the feasibility of AR as a presentation medium and practical teaching material. The packaging design results before AR were rated positively with a rating of Good–Very Good at 74.6%. The most appreciated AR element was 3D animation at 85.5%. From a promotional perspective, AR results were perceived as effective–very effective at 81.8%. In the field of vocational education, the description of industrial workflows was considered very comprehensive by the majority at 83.6%, with an adoption interest of 85.5%. The main challenges lie in the application of usability and technical complexity (rated as difficult and very difficult by 60.0%), so improvements to the UI/UX, optimization of 3D asset quality, and the addition of CTA features (buy/location/QR links) are recommended. These findings indicate that the application of AR label technology increases appeal, enriches product understanding, and is relevant as a TEFA project module, while also opening up room for improvement in usability and content pipeline to ensure the sustainability of implementation in vocational learning at SMK Multimedia Program.
ANALISIS PREDIKSI PEMILIHAN SISTEM ERP PADA PT GUDANG GARAM TBK BERDASARKAN PROSES RANTAI PASOK YANG DIGUNAKAN Fiona; Clorina, Jesslyn; Valentini, Cynthia; Lindawati; Joey; Kelvin; Permata, Nadiva Surya; Cuandra, Fendy; Zai, Immanuel
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.132

Abstract

PT Gudang Garam Tbk is a cigarette manufacturer renowned for its unfiltered cigarettes. The number of product lovers compels management to employ supply chain management to maximize distribution. The Enterprise Resource Planning (ERP) system is utilized by PT Gudang Garam Tbk to enhance the efficiency, accuracy, and speed of its business processes. The objective of this study is to determine why PT Gudang Garam Tbk selected Oracle as its ERP system based on its business processes or supply chain. The documentation study approach is employed to collect data for this study. This study employs a qualitative methodology. This study utilizes both primary and secondary data. As a result of the research and discussion, PT Gudang Garam Tbk develops a supply chain strategy that prioritizes efficiency in order to facilitate production and distribution and reduce distribution costs. In fact, the company chose Oracle because it offers various advantages that other ERP systems lack, including the ability to process massive volumes of data, user control that includes restrictions on other users' access, and a server cluster.
ANALISIS PENGOLAHAN PERMINTAAN DAN KAPASITAS PRODUKSI UMKM BENGKEL TOYO MOTOR Wahyudi, Haris; Kelvin; Ardiansyah, Rano; Marthin, Ricko; Limgestu, Rico; Sinambela, Fitriana Aidnilla
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.248

Abstract

The Toyo Motor workshop MSMEs was established on January 7, 2019, which is located at Ruko Royal Sincom Blok C No.16. There are many industries around Ruko Royal Sincom, one of which is PT. Panasonic Batam. The number of employees from PT in the industrial area is not small and on average the employees use motorbikes as their means of transportation to go to work. In order to increase the productivity of Toyo Motor's workforce, the MSME owners always understand and maintain good relationships with their employees. By building a good or healthy relationship with the workforce, their performance will also get better. The interview technique used is to prepare several questions for owners that are indirectly related to consumer behavior in service such as the prepurchase stage, service encounter stage, and post encounter stage as well as several other questions regarding the MSME into new information which refers to a conclusion. We use financial statements as data to manage. The author will analyze the effect of implementing the prepurchase stage, service stage and post encounter stage on the increase or decrease in the turnover of Toyo workshop MSMEs. MSMEs have a trend demand pattern where this pattern occurs when there are several customers who like some of the trends that are happening. In today's increasingly competitive era of globalization, it is well understood that the key to winning business competition is to provide quality services that create customer satisfaction.
Co-Authors Abimelekh Advenska Andarini, Risma Andreas Banyuaji Nugroho Andrew Law Andri Suhartono Anggriawan, Armando Edo Anita Anna Pudianti Apriansyah, Miko Aprianto . Ardhi, Setya Ardiansyah, Rano Aurelia Tita Kusumajati Badruzzaman, Falah Baehaqi Cantona, Erik Christin Christovany Clorina, Jesslyn Cuandra, Fendy Dell, Natan Dhevin Ghoward Efriyenti, Dian Eliyah Yuliana, Pram Elvanny Myori, Dwiprima Endah Setyaningsih Ery Dewayani Evi Silvana Muchsinati Fahrur Rozzi Nasution Fanny Violetania Ang Faradina, Nevi Ferdiansyah Fiona Fivia Eliza Ghoward, Dhevin Golan Hasan, Golan Hadian Satria Utama halim, cheviria Handra Tipa Herman Thuan To Saurik Heru Kurniawan Hikmah Jenny Kartika Dewi Joey Joosten Joosten Josline Karinnia Kelly Lim Kusumajati, Aurelia Tita Laidy, Yenny Lawrenta, Mattew Lim, Kelly Limgestu, Rico LINDAWATI Lucia Asdra, Rurdwiarti Manatap Dolok Lauro, Manatap Dolok Marheni, Dewi Khornida Maria Beatrix Marthin, Ricko Mela Novita Rizki Nopriadi Nopriadi Notonegoro, Hartoyo Nugroho, Andreas Banyuaji Permata, Nadiva Surya Philisya Salim Pram Eliyah Yuliana putri, nilam sry Putri, Vasthi Gianni Agmi Rafida Khairani Rahim, Abd Rebecca Friska Rendy Sarudin Rianto, Louis Richard Raymond Rio Fernando Rorendry Rosilawati, Hana Rosmita Rasyid Rurdwiarti Lucia Asdra Sara, Dwi Saragih, Yuni Marlina Seriana Setya Ardhi Sharon Sigit Firdaus Prayogi Sinaga, Frans Mikael Sinambela, Fitriana Aidnilla Sisca Aulia Sri Deviyanti, I Gusti Ayu SRI RAHAYU Steven Suhatati Tjandra Sulyyani Taufikur Rahman Tony Tony TRI SUTRISNO Utomo, Yesun Valentini, Cynthia Valesia tjuang Vasthi Gianni Agmi Putri Vebri Fransiska Vincentia Reni Vitasurya Wahyudi, Haris Wijayadi, Linda Julianti Winardi, Sunaryo Yenny Laidy Yohanes Calvinus Zai, Immanuel Zyad Rusdi