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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Management Analysis Journal Civics Education And Social Science Journal (CESSJ) Journal of Social Work and Science Education
Agustini, Tri
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media

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PENGARUH FEE AUDIT, AUDIT TENURE DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT DI BURSA EFEK INDONESIA Agustini, Tri; Siregar, Dian Lestari
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1231.813 KB) | DOI: 10.35794/emba.v8i1.28033

Abstract

Persaingan dalam dunia usaha sekarang semakin meningkat, baik di dunia bisnis maupun pelayanan jasa, seperti akuantan publik. Semakin  berkembangnya perusahaan go public di Indonesia, permintaan akan laporan audit yang berkualitas juga akan semakin meningkat. Penelitian ini bertujuan untuk menguji pengaruh fee audit, audit tenure dan rotasi audit terhadap kualitas audit. Data dalam penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan dan laporan keuangan auditan dalam perusahaan LQ45 periode 2014-2018 dengan menggunakan metode observasi non partisipan. Variabel independen penelitian yang digunakan adalah fee audit, audit tenure dan rotasi audit sedangkan variabel dependen yang digunakan adalah kualitas audit. Populasi yang digunakan dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 yang terdiri dari 45 perusahaan.Teknik pengambilan sampel adalah metode purposive sampling method yang menghasilkan sampel sebanyak 12 perusahaan dengan pengamatan selama 5 tahun. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik dengan aplikasi program SPSS 21. Berdasarkan hasil uji regresi logistik hasil penelitian ini menujukkan bahwa fee audit, audit tenure dan rotasi audit secara parsial dan simultan tidak berpengaruh terhadap kualitas audit. Kata kunci: Fee Audit, Audit Tenure, Rotasi Audit, Kualitas Audit.
Mediator Role of Subjective Well-Being and Job Satisfaction in Relationship Psychological Capital on Career Commitment Agustini, Tri; Wulansari, Nury Ariani
Management Analysis Journal Vol 9 No 4 (2020): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v9i4.41883

Abstract

Abstract Career commitment is motivating force for a person to work in that career continuously, which is based on belief in value of job that has been chosen. Career commitment is influenced by several factors such as psychological capital, subjective well-being, and job satisfaction. This study aims to examine the mediating effect of subjective well-being and job satisfaction in the relationship of psychological capital to career commitment. The population in this study were State Civil Servant (ASN) of Regional Secretariat in Banjarnegara. The sampling technique in this study used is saturated sampling technique with a total sample of 112 ASN. Methods of data analysis using the Structural Equation Model (SEM) with analysis tools namely SmartPLS 3.0. The results of study indicate that psychological capital has a positive and significant influence on career commitment and also positive and significant on subjective well-being and job satisfaction. In addition, subjective well-being and job satisfaction also have a positive and significant effect on career commitment. Then, subjective well-being and job satisfaction mediate the effect of psychological capital on career commitment. Suggestions for the head of the department to hold training for work of an administrative nature in accordance with their position or duties and to create a pleasant work environment, for example, holding a State Civil Servant (ASN) gathering. If the State Civil Servant (ASN) is satisfied at work, then higher the career commitment will be.
Mediator Role of Subjective Well-Being and Job Satisfaction in Relationship Psychological Capital on Career Commitment Agustini, Tri; Wulansari, Nury Ariani
Management Analysis Journal Vol 9 No 4 (2020): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v9i4.41883

Abstract

Abstract Career commitment is motivating force for a person to work in that career continuously, which is based on belief in value of job that has been chosen. Career commitment is influenced by several factors such as psychological capital, subjective well-being, and job satisfaction. This study aims to examine the mediating effect of subjective well-being and job satisfaction in the relationship of psychological capital to career commitment. The population in this study were State Civil Servant (ASN) of Regional Secretariat in Banjarnegara. The sampling technique in this study used is saturated sampling technique with a total sample of 112 ASN. Methods of data analysis using the Structural Equation Model (SEM) with analysis tools namely SmartPLS 3.0. The results of study indicate that psychological capital has a positive and significant influence on career commitment and also positive and significant on subjective well-being and job satisfaction. In addition, subjective well-being and job satisfaction also have a positive and significant effect on career commitment. Then, subjective well-being and job satisfaction mediate the effect of psychological capital on career commitment. Suggestions for the head of the department to hold training for work of an administrative nature in accordance with their position or duties and to create a pleasant work environment, for example, holding a State Civil Servant (ASN) gathering. If the State Civil Servant (ASN) is satisfied at work, then higher the career commitment will be.
MENINGKATKAN KEMAMPUAN MENGAJUKAN PENDAPAT DALAM PEMBELAJARAN KEWARGANEGARAAN MATERI PERLINDUNGAN DAN PENEGAKAN HAM MELALUI PENGGUNAAN METODE DISKUSI BAGI SISWA KELAS VII SMPN 24 SURAKARTA SEMESTER II TAHUN PELAJARAN 2013/2014 Agustini, Tri
Civics Education and Social Science Journal (CESSJ) Vol. 2 No. 1 (2020)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/cessj.v2i1.766

Abstract

Tujuan dari penelitian ini membina anak didik agar suka mendengarkan pendapatorang lain sekalipun berbeda dengan pendapat sendiri, membiasakan bersikaptoleran. Subjek penelitian adalah siswa kelas tujuh A berjumlah 32 siswa, bertempatdi SMP Negeri 24 surakarta pada semester dua tahun 2014 (selama 6 bulan ).Penelitian ini dilakukan dengan menggunakan netode penelitian tindakan kelasyang terdiri dari dua siklus. Siklus pertama diskusi dalam kelompok besar dansiklus kedua diskusi dalam kelompok kecil. Langkah-langkah dalam setiap siklusterdiri dari perencanaan (planning), pelaksanaan tindakan (acting), pengamatan(observing) dan refleksi (reflecting). Teknik pengumpulan data melalui observasidengan menggunakan alat skala penilaian (checklist) untuk mengamati prosesdiskusi tentang kemampuan siswa dalam berpendapat dan juga menggunakanangket untuk mengetahui tanggapan siswa terhadap penggunaan metodediskusi.Cara menganalisa data menggunakan analisis diskriptif kualitatifberdasarkan hasil observasi dan refleksi.Hasil yang diperoleh membuktikan bahwadengan berdiskusi baik dalam kelompok kecil maupun dalam diskusi kelompokbesar dalam pembelajaran Kewarganegaraan terjadi kenaikan kemampuan dalamberpendapat. Kondisi awal siswa aktif dalam berpendapat + 4 siswa dari 32 siswaatau 12,5%. Pada siklus pertama siswa yang aktif menjadi 15 siswa atau 46,88 %,terjadi kenaikan 34,38%. Dan siklus dua siswa yang aktif menjadi 21 siswa atau65.63 %, terjadi kenaikan 18,75% dari siklus pertama. Kondisi awal dibandingkandengan siklus dua terjadi kenaikan sebesar 53,13%.
Application of the Storytelling Method to Improve Early Childhood Language Development at Islamic Kindergarten Al Ittifaqiah Indralaya Agustini, Tri; Fitriani, Yessi; Effendi, Darwin
Journal of Social Work and Science Education Vol. 4 No. 3 (2023): Journal of Social Work and Science Education (Special Issue)
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v4i3.669

Abstract

Classroom Action Research is one of the efforts that can be taken by teachers/researchers to test the effectiveness of a learning method and measure students' abilities in their treatment in a research class. Based on the low language skills of students in the Ittifaqiah Indralaya Islamic Kindergarten students, where in initial observations only 25% of my students had fairly good language skills, the researcher then conducted PTK using the storytelling method. The research was carried out for two cycles in which two actions were carried out in each cycle. Based on the results of the first action of cycle I, an increase of 60% was achieved, which was then followed by the second action of cycle I, which achieved an increase of 85%. In the first action cycle II, the research target of 90% was exceeded to 95% or leaving 1 student who had not reached the specified KKM. Based on the data analysis, it can be concluded that the storytelling method is successful in improving the language skills of Ittifaqiah Indralaya Islamic Kindergarten students.
Co-Authors Dian Lestari Siregar, Dian Lestari Effendi, Darwin Fitriani, Yessi Nury Ariani Wulansari