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All Journal Jurnal KALAM Students´ Journal of Accounting and Banking Jurnal Intelektualita: Keislaman, Sosial, dan Sains BANGUN REKAPRIMA Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pengabdian Magister Pendidikan IPA Jurnal Pembelajaran Inovatif REiLA: Journal of Research and Innovation in Language Diagnosis: Jurnal Ilmiah Kesehatan BJRM (Bongaya Journal of Research in Management) Community Empowerment JOLLT Journal of Languages and Language Teaching Journal Evaluation in Education (JEE) Jurnal Komunikasi Islam Jurnal DIALEKTIKA : Jurnal Ilmu Sosial TAKSONOMI IDARAH : Jurnal Pendidikan dan Kependidikan Room of Civil Society Development JEC (Jurnal Edukasi Cendekia) Retorika: Jurnal Pembelajaran Bahasa dan Sastra Indonesia JAPMAS : Jurnal Politik dan Demokrasi PARADIGM : JOURNAL OF MULTIDISCIPLINARY RESEARCH AND INNOVATION GoodWill Journal of Economics, Management, and Accounting Jurnal Ilmiah Bongaya (JIB) Room of Civil Social Development Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Perikanan dan Kelautan (PERAUT) Pledoi Law Jurnal AIQU: Journal Multidiscipliner of Science
Iye, Risman
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PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, DAN MOTIVASI KERJA TERHADAP KINERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Risman Taufik S, 16.05.72.0001; Srimindarti, Ceacilia
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Auditor performance is something that very important for Public Accounting Firm. Whether Public Accounting Firm is good or not is determined by auditor’s performance. This research aimed to examine and analyzes the effect of auditor independence, leadership style, and work motivation on auditor performance with organizational commitment as an intervening variable. The population which became the object of this study is the auditor who works for the Public Accounting Firm in Semarang City, which registered by the Indonesian Institute of Certified Public Accountants (IAPI). This research use Convinience Sampling method. The sample in this study included 14 KAP with 86 respondents. Data analysis used a path analysis model with SPSS 16.0 program. The results of this research found that the auditor independence variable has a positive effect on organizational commitment, leadership style does not affect organizational commitment, work motivation does not affect organizational commitment, auditor independence does not affect auditor performance, leadership style has a positive effect on auditor performance, work motivation has no effect on auditor performance, and organizational commitment has no effect on auditor performance.
STRATEGI POLITIK AKAR RUMPUT DALAM PEMENANGAN HALIANA-ILMIATI PADA PEMILIHAN SERENTAK 2020 Sri Afrianti Utami; Risman
JAPMAS : Jurnal Politik dan Demokrasi Vol. 1 No. 2 (2023): Edisi Oktober
Publisher : Program Studi Ilmu Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52423/japmas.v1i2.21

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui strategi politik akar rumput dalam pemenangan Haliana-Ilmiati pada pemilihan Serentak 2020 di Kabupaten Wakatobi. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknik pengumpulan data dengan menggunakan wawancara dan dokumentansi. Wawancara dilakukan kepada 6 responden, dimana 3 diantaranya merupakan tim pemenangan dan 3 responden merupakan masyarakat. Teknik analisis data dengan menggunakan teknik analisis data kualitatif dengan cara mereduksi data, penyajian data dan penarikan kesimpulan. Berdasarkan hasil penelitian dan pembahasan strategi pemenangan pasangan calon bupati dan wakil bupati terpilih pada pemilihan kepala daerah tahun 2020 di kabupaten Wakatobi, maka dapat diperoleh sebuah kesimpulan bahwa tim pemenangan telah menerapkan strategi politik akar rumput, dimana pasangan Haliana-Ilmiati ini mengaet semua kalangan yang ada di masryarakat, mulai dari tokoh-tokoh masyarakat, muda mudi dan juga kalangan ibu-ibu, dimana dalam melakukan strategi politik akar rumput ini dengan menggunakan 1) segmentasi, dimana tim pemenangan Haliana-Ilmiati mengelompokan pemilih berdasarkan wilayah dan juga usia, hal ini tercermin dari visi dan misi pasangan Haliana-Ilmiati. 2) Tergeting, dimana target tim pemenangan adalah tokoh-tokoh masyarakat, muda mudi dan ibu-ibu. 3) positioning, dimana tim pemenangan Haliana-Ilmiati melakukan kunjungan secara langsung kepada masyarakat untuk menyampaikan visi dan misi, selain itu tim pemenangan juga mengajak masyarakat untuk berdiskusi. Dengan adanya diskusi ini maka tim pemenangan bisa menampung semua aspirasi dan kebutuhan masyarakat di Wakatobi
PEMANFAATAN LIMBAH RUMAH TANGGA SEBAGAI PUPUK ORGANIK DI LINGKUNGAN SUMBER NANAS KELURAHAN KALIPURO KECAMATAN KALIPURO KABUPATEN BANYUWAGI Ainun Mardiah; Alex Hidayat; Fauzi; Muhammad Alimul Ahbar; Risman; Annora Salsabilla; Muhamad Alfarizi; Diah Pertama Sari
Jurnal Pengabdian Magister Pendidikan IPA Vol 7 No 4 (2024): Oktober-Desember 2024
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v7i4.10132

Abstract

Kegiatan pengabdian ini bertujuan untuk memanfaatkan limbah rumah tangga sebagai pupuk organik di lingkungan Sumber Nanas, Banyuwangi, sekaligus meningkatkan kesadaran lingkungan masyarakat. Metode yang digunakan meliputi pendekatan partisipatif dan persuasif melalui sosialisasi serta pelatihan pengelolaan sampah organik menjadi pupuk kompos dengan memanfaatkan teknologi Effective Microorganism-4 (EM-4). Hasil kegiatan menunjukkan bahwa masyarakat berhasil memperoleh pengetahuan dan keterampilan dalam mengelola limbah organik menjadi kompos yang bernilai ekonomis, dengan proses pengomposan yang lebih cepat dan efisien. Kegiatan ini disimpulkan mampu memberikan manfaat dalam mendukung keberlanjutan lingkungan serta membantu petani menyediakan pupuk ramah lingkungan yang murah, sehingga berkontribusi pada peningkatan produktivitas pertanian secara berkelanjutan.
Tax Analysis In The Distribution Of Inheritance: A Study Of Regulation And Implementation In Indonesia Agung Satryo Wibowo; Rommy Hardyansah; Didit Darmawan; Risman; Ridwan Rahmawan
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 22 No. 3 (2024): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v22i3.486

Abstract

Abstract This study analyzes the taxation arrangements in inheritance in Indonesia, particularly the tax obligations arising from the transfer of the testator's assets to the heirs. Inheritance involves movable and immovable assets that can become tax objects such as the Fees on Acquisition of Land and Building Rights (BPHTB) and Income Tax (PPh) on income from inherited assets. This research uses a normative legal approach to examine regulations such as Article 4 Paragraph (3) and Article 2 Paragraph (1) of the Income Tax Law, which regulate the imposition of taxes on undivided inheritance. The results show that strategies such as document consolidation, utilization of tax technology, and transparent reporting can improve heirs' compliance with tax obligations. In addition, the disclosure of financial information through the Common Reporting Standard (CRS) and Automatic Exchange of Information (AEoI) emphasizes the importance of reporting inheritance in the Annual Tax Return (SPT). By understanding the basis of tax imposition, correct reporting, and repayment mechanism, heirs can manage inheritance wisely and reduce the risk of conflict and legal sanctions. Keywords: Heirs, Income tax, Inheritance, Inheritance regulation , Land and building tax Taxation, Tax reporting
PENGARUH MEDIA GAMBAR TERHADAP KEMAMPUAN MEMBACA PERMULAAN ANAK KELOMPOK A DI KECAMATAN WAIKASE TAHUN 2022 Iye, Risman; Abdullah, Rudi
PARADIGM : Journal Of Multidisciplinary Research and Innovation Vol 1 No 01 (2023): PARADIGM : Journal Of Multidisciplinary Research and Innovation
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/paradigm.v1i01.375

Abstract

This study aims to determine the effect of media images on the initial reading ability of group A children at Pembina State Kindergarten, Waikase sub-district in 2022. This study used a quantitative experimental Pre-experimental Design method with a one group pretest-posttest design. The sample in this study were group A children a total of 23 people consisting of 9 boys and 14 girls. Sampling in this study using nonprobability sampling with purposive sampling technique. Analysis techniques include normality test, hypothesis testing and statistical hypothesis. The results of the normality test obtained a significance value of 0.071 pretest and 0.122 posttest more than (>) 0.05 meaning that the data is normally distributed. The results showed that there was a significant effect of the use of media images on the initial reading ability of group A children. It can be seen from the significance value of initial reading ability of 0.000, less than 0.05 (0.000 <0.05) with a t-count value of 18.40 > t table 1.717 which means that the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted there is a significant effect of the use of media images on children's early reading ability
The Impact of Digital Storytelling Applications on Enhancing Critical Thinking Abilities in Higher Education Students Rosyid, Abdur; Nur Fauzia; Darma, Diana Budi; Abida, Fithriyah Inda Nur; Iye, Risman
Room of Civil Society Development Vol. 4 No. 1 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.497

Abstract

This study aims to examine the impact of using digital storytelling applications on the development of students' critical thinking skills within a learning context. It employs a qualitative approach, using observation, interviews, and document analysis to gather data. 46 students are participated in a digital storytelling project for 1 semester that required them to organize, analyze, and critically present information using digital applications such as Adobe Spark and Canva. The findings indicate that the use of digital storytelling applications significantly contributes to the development of students' critical thinking skills. These applications enable students to integrate various media—such as text, images, audio, and video—encouraging them to think critically about the most effective way to convey messages. Additionally, digital storytelling applications prompt students to evaluate information more thoroughly, develop strong arguments, and present them creatively and logically. Based on the research data, digital storytelling applications are also shown to be effective in enhancing students' critical thinking skills and hold potential for broader integration into education as innovative and interactive learning tools.
Pemerolehan dan Perkembangan Bahasa Anak Usia Lima Tahun N. Benu, Naniana; Mahardika, I Putu Permana; Labalawa, Nurmina; Iye, Risman; Tarani, Trisnawati; Suadi, Firman; Barugana, Uswatun Hasanah
TAKSONOMI: Jurnal Penelitian Pendidikan Dasar Vol. 4 No. 2 (2024): Taksonomi Jurnal Penelitian Pendidikan Dasar
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Muhammadiyah Buton

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Abstract

Studi kasus terhadap seorang anak berusia lima tahun yang mengikuti orang tuanya dan bersekolah di Denpasar semenjak usia empat tahun. Penelitian ini dilakukan setelah setahun anak tersebut tinggal dan bersekolah selama satu tahun. Bahasa ibunya adalah bahasa Melayu Kupang yang digunakan untuk berkomunikasi dengan orang tua dan sebagian tetangga yang yang adalah orang Kupang. Bahasa Indonesia dialek Denpasar hanya dipakai saat berada di sekolah. Metode yang digunakan adalah pengamatan dan wawancara langsung dengan teknik catat dan rekam. Hasil penelitian menunjukan bahwa secara fonologis, anak tersebut mengalami hambatan dalam pelafalan bunyi-bunyi tertentu oleh karena kematangan organ bicara, yaitu tidak dibiasakan dan pengaruh bahasa pertama. Pada tataran morfologis, anak tersebut belum bisa menempatkan afiks dalam suatu kata sehingga dalam percakapannya si anak menggunakan kalimat yang mudah dipahami mitra tuturnya tanpa menggunakan kata berafiks. Ia masih terpola dengan bahasa ibunya. Secara sintaksis, mengalami perkembangan yang cukup baik terbukti dari kemampuan merangkai hingga sebelas kata dalam satu kalimat. Secara semantik, masih mengalami keterbatasan kosa kata yang dipengaruhi oleh kemampuan persepsinya terhadap makna yang hanya terbatas pada ligkungannya.
Pengaruh Kualitas Audit Dan Komite Audit Terhadap Kualitas Laporan Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index Risman; Wulandari, Sri; Akbar Said
Jurnal Ilmiah Bongaya Vol. 7 No. 2 (2023): Desember 2023 : Jurnal Ilmiah Bongaya
Publisher : LPPM STIEM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/jib.v7i2.469

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh (1) kualitas audit terhadap kualitas informasi keuangan (2) komite audit terhadap kualitas informasi keuangan.Penelitian ini menggunakan pendekatan kuantitatif, yaitu suatu metode yang digunakan untuk menggambarkan keadaan suatu perusahaan melalui analisis berdasarkan data kuantitatif yang terdapat dalam laporan tahunan. Penelitian ini dilakukan pada perusahaan yang termasuk dalam Jakarta Islamic Index (JII). Populasi penelitian ini adalah perusahaan yang terdaftar dalam indeks Jakarta Laluic periode 2018-2020 dan sampel yang digunakan berdasarkan kriteria tertentu seperti 45, metode pengambilan sampel adalah purposive sampling, hal ini akan membatasi sampel yang akan dipilih menurut kriteria tertentu. Sumber data dalam penelitian ini adalah data sekunder dengan metode pengumpulan data menggunakan metode dokumentasi. Hasil penelitian ini menunjukkan bahwaKualitas audit berpengaruh positif dan dapat diabaikan terhadap kualitas laporan keuangan perusahaan yang masuk dalam Jakarta Islamic Index (JII). Sedangkan komite audit berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan perusahaan yang terdaftar di Jakarta Islamic Index (JII).
The Role of Brief Note and Financial Literacy in Family Financial Management Kasmiah; Risman; Masri Damang
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 2 (2024): October 2024
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/b55btk83

Abstract

This study explores the role of brief note-taking and financial literacy in improving family financial management, particularly among women as the primary household financial managers. Conducted in Lamokato Village, Kolaka Regency, Indonesia, the research employs a quantitative pretest–posttest design involving 53 households to evaluate changes in financial knowledge following an educational intervention. The study aims to strengthen financial awareness, planning, and decision-making as foundations of household economic resilience. The pretest results show that 62.3% of respondents had only moderate financial knowledge, while posttest data indicate a significant improvement, with 94.34% demonstrating good financial literacy. The findings reveal that the integration of brief note-taking—such as systematic recording of income and expenditures—combined with financial literacy education enhances the ability of families to manage resources, save, reduce debt, and initiate investments. Financial mismanagement and consumptive spending patterns are identified as primary barriers to family financial well-being. The study concludes that structured financial education programs effectively empower families, particularly women, to achieve better budgeting discipline and financial independence. These results highlight the essential role of financial literacy in reducing financial stress, promoting sustainable financial behavior, and supporting inclusive economic development. The study provides practical implications for policymakers and educators to design targeted community-based financial training programs that foster long-term household stability.
The Impact of Digital Storytelling Applications on Enhancing Critical Thinking Abilities in Higher Education Students Rosyid, Abdur; Nur Fauzia; Darma, Diana Budi; Abida, Fithriyah Inda Nur; Iye, Risman
Room of Civil Society Development Vol. 4 No. 1 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.497

Abstract

This study aims to examine the impact of using digital storytelling applications on the development of students' critical thinking skills within a learning context. It employs a qualitative approach, using observation, interviews, and document analysis to gather data. 46 students are participated in a digital storytelling project for 1 semester that required them to organize, analyze, and critically present information using digital applications such as Adobe Spark and Canva. The findings indicate that the use of digital storytelling applications significantly contributes to the development of students' critical thinking skills. These applications enable students to integrate various media—such as text, images, audio, and video—encouraging them to think critically about the most effective way to convey messages. Additionally, digital storytelling applications prompt students to evaluate information more thoroughly, develop strong arguments, and present them creatively and logically. Based on the research data, digital storytelling applications are also shown to be effective in enhancing students' critical thinking skills and hold potential for broader integration into education as innovative and interactive learning tools.
Co-Authors Abbas, Asriani Abdain Abdul Rahim Abdullah, Rudi Abdur Rosyid Abida, Fithriyah Inda Nur Abida, Fitriah Inda Nur Adelynn Calysta Agung Satryo Wibowo Ainun Mardiah Akbar Said Alex Hidayat Alimin, La Ode Andi Rahmah Annora Salsabilla Arsad, Arsad Asrul Aswar Bagus Rai Putra, Ida Barugana, Uswatun Hasanah Buana, Lalu Yahya Surya Bugis, Riki Ceacilia Srimindarti Darma, Diana Budi Denni, Irdam Diah Pertama Sari Didit Darmawan Djamudi, Nadir La Djatmiko FAUZI Fayyaza, Adiela Firmansyah Firmansyah Halim FITHRIYAH INDA NUR ABIDA Fitri Geminastiti Sakkir Hasan , Hasan Hentihu, Idrus I Putu Permana Mahardika, I Putu I Wayan Simpen Ismail, Ulfa Jamaluddin, Maryam JUMARDI Jumaydin, Jumaydin Juwani Kamasiah Karim Karim Karim, Karim Kasmiah Labalawa, Nurmina Litiloly, Badrun Mahardika, I Putu Permana Masri Damang Maulana, Harry Fajar Muhamad Alfarizi Muhamad Ridwan Muhammad Alifuddin Muhammad Alimul Ahbar Muslim Muslim N. Benu, Naniana Nasyiruddin Nur Fauzia Nurhadi, Imam Nursyawal, Reski Rahmawat Rianti, Wa Ridwan Rahmawan Rommy Hardyansah Rusnam Sabaruddin Sabaruddin Said , Ikhwan M Saidna Zulfiqar Bin-Tahir, Saidna Zulfiqar Solissa, Anang Sri Afrianti Utami Sri Ernawati2 Sri Wulandari Suadi, Firman Sundari Rahman Supardi, Edy Suprihadi, Dudi Susiati, Susiati Syahrul Akbar Tammasse, Tammasse Tarani, Trisnawati Taufik Taufik Usman, Yassir Arafat Usman Virama, La Ode Adhi Virninda, Andi Nurul Wahjoedi Warsiti Yusnan, Muhammad Zuhriah Zuhriah, Zuhriah