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MARKET REACTION ON SWITCHING TO INDUSTRY EXPERT AUDITOR: EVIDENCE FROM THE UK Rahmah, Nur Aulia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46038

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat sebuah hubungan positif antara cumulative abnormal returns (CAR) dan keputusan perusahaan untuk menggunakan auditor spesialis industri. Dari 2.097 populasi perusahaan yang terdaftar di London Stock Exchange selama tahun 2003-2013, terdapat 118 sampel perusahaan non-keuangan yang mengganti auditornya dan memiliki data lengkap. Metodologi studi peristiwa digunakan atas data sekunder dari laporan keuangan, database Nexis dan Thomson Reuters Spreadsheet Link. Hasil penelitian menunjukkan bahwa tidak terdapat respon pasar modal yang signifikan ketika perusahaan mengganti auditornya dari non-spesialis industri ke spesialis industri. Akan tetapi, uji t atas CAR menunjukkan bahwa secara umum pasar modal bereaksi secara signifikan terhadap pengumuman pergantian auditor. Hasil ini bermanfaat bagi manajemen dengan mengindikasikan bahwa investor peduli dengan pergantian auditor itu sendiri namun tidak mempertimbangkan spesialisasi industri auditor yang baru. Sehingga manajemen perusahaan harus memberikan perhatian kepada aspek lain yang lebih firm-specific.
Penggunaan Video Edukasi Menyikat Gigi terhadap Pengetahuan dan Keterampilan Pada Siswa Sekolah Dasar Supriatna, Agus; Widyastuti, Nugraheni; Wahyudadi, Badai Septa; Rahmah, Nur Aulia
Media Kesehatan Gigi : Politeknik Kesehatan Makassar Vol 23 No 1 (2024): Juni 2024
Publisher : Jurusan Keperawatan Gigi Poltekkes Kemenkes Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32382/mkg.v23i1.615

Abstract

Dental health education for school children is an effective strategy in preventing the occurrence of dental and oral diseases. Dental health education is a primary preventive measure carried out before a disease occurs. One effort that can be made to increase school children's knowledge and skills in brushing their teeth is by using audio-visual media. This media is not only effective in conveying information directly, but can also be used as an outreach tool that can be disseminated widely. The use of this technology can increase the audience's absorption and understanding, especially children who tend to be more responsive to visual media. The aim of this research was to determine the effect of using educational videos on brushing teeth on the knowledge and skills of Berbt Elementary School students. Muhammadiyah Berua, Makassar City. This type of research is quantitative research with a quasi-experimental approach. The sampling technique used was total sampling in all 6th grade classes at SD Berbt. Muhammadiyah II Berua has 36 students. Research Results Shows that the use of educational videos on brushing teeth significantly increases elementary school students' knowledge about the importance of maintaining oral health and the use of educational videos also significantly increases students' practical skills in brushing teeth.  
Peran Da’i Dalam Membangun Pemahaman Agama Dan Toleransi Dalam Masyarakat Emlita, Nabilla Syam; Ameiliana , Sherli Duwi; Ningtyas , Elsa Putri Nur; Rahmah, Nur Aulia; Anhary, Adellia Puspa; Kusumastuti, Erwin
Aksiologi : Jurnal Pendidikan dan Ilmu Sosial Vol. 5 No. 1 (2024): Oktober
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aksiologi.v5i2.231

Abstract

Pentingnya pemahaman dan penerapan toleransi dalam kehidupan beragama tentunya menjadi perubahan serius dalam kehidupan berbangsa dan bernegara yang harus diterapkan oleh umat beragama. Toleransi tidak mengenal batas waktu, tempat dan dengan siapa kita melakukannya, namun kita melakukannya dengan semua orang. Toleransi dalam beragama berarti saling menghormati antar umat beragama. Apapun agama yang dianut, masyarakat harus saling menghormati.Tujuan artikel ini adalah untuk mengeksplorasi pentingnya pemahaman dan penerapan toleransi dalam beragama. Berbagai peran da’i dalam mendorong toleransi antar umat beragama, upaya, teladan da’i, tantangan dan hambatannya dibahas melalui tinjauan literatur.
The Effectiveness of WEPCET (Web-Based Fast Reader) Media on Speed Reading Skills Rahmah, Nur Aulia; Ali, Enjang Yusup; Karlina, Dety Amelia
Journal of Innovation and Research in Primary Education Vol. 4 No. 4 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jirpe.v4i4.2068

Abstract

Low reading ability and comprehension among Indonesian elementary students represents a critical educational challenge, as evidenced by declining PISA scores from 371 points in 2018 to 359 points in 2022. This study aimed to develop and evaluate the effectiveness of WEPCET (Web-Based Fast Reader), a web-based learning media designed to enhance speed reading skills and reading comprehension among fifth-grade elementary students. A quantitative quasi-experimental design with pretest-posttest control group was employed, involving 62 fifth-grade students divided into experimental (n=31) and control groups (n=31). The experimental group received instruction using WEPCET media, while the control group underwent conventional teaching methods. Data collection instruments included reading comprehension tests (15 multiple-choice items), reading speed measurement sheets, and student response questionnaires. Statistical analyses comprised normality tests, homogeneity tests, independent sample t-tests, and N-Gain analysis. Significant improvements were observed in the experimental group, with reading comprehension scores increasing from 49.83 to 85.00 and reading speed from 115.77 to 139.16 words per minute. Independent sample t-test results showed significant differences between groups (p < 0.05). N-Gain analysis revealed "moderately effective" improvement in reading comprehension (68.25%) and "highly effective" enhancement in reading speed (99.85%). Student responses to WEPCET media were highly positive, achieving 91.03% feasibility rating classified as "very feasible." WEPCET media demonstrated significant effectiveness in improving both speed reading skills and reading comprehension among elementary students. This web-based learning innovation offers a promising solution for addressing literacy challenges and supporting 21st-century digital learning competencies in Indonesian elementary education.