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Evaluation of Sampling Techniques in Audit: A Qualitative Approach Santoso, Fadli; Wulandari, Indarsih; Pratiwi, Dinda
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.373

Abstract

This study explores the evaluation of sampling techniques in audit engagements, aiming to provide insights into the factors influencing auditors' decisions and the effectiveness of different sampling methods. The research adopts a qualitative approach, conducting a comprehensive literature review to identify key themes and discussions surrounding sampling techniques in auditing. Factors such as population characteristics, audit objectives, resource constraints, audit complexity, regulatory requirements, and technological advancements are analyzed to understand their impact on sampling decisions. Through thematic analysis, the study identifies emerging themes, including the effectiveness of sampling techniques, factors influencing sampling decisions, and the role of technological advancements in audit sampling. Findings suggest that while traditional sampling methods like random sampling and systematic sampling remain prevalent, innovative approaches such as statistical sampling and probability-proportional-to-size sampling offer enhanced precision and reliability, particularly in complex audit environments. The integration of technology, particularly data analytics tools and audit software, has revolutionized audit sampling practices, enabling auditors to conduct more comprehensive and efficient sampling procedures. Overall, the study contributes to the existing body of knowledge on sampling techniques in auditing and provides practical implications for audit practitioners, researchers, and policymakers.
EFEKTIVITAS PENDIDIKAN KARAKTER TERHADAP PERMASALAHAN BULLYING DI LINGKUNGAN SEKOLAH Sakila, Nesa; Nur, Khariyani; Hazalia, Meylina; Salsabila, Dira; Pratiwi, Dinda; Lingga, Leny Julia; Dasmarni, Dasmarni
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.30184

Abstract

Penelitian ini bertujuan guna mendeskripsikan efektivitas pendidikan karakter dalam menangani masalah bullying yang terjadi di lingkungan sekolah. Teknik pengumpulan data menggunakan metode studi pustaka, ialah metode dengan cara memahami teori-teori dari berbagai literatur yang berkaitan dan berhubungan dengan kajian penelitian. Temuan penelitian menunjukkan; Pertama, mayoritas terjadinya kasus bullying di sekolah disebabkan karena kurangnya pengawasan dari guru dan relasi antar siswa yang buruk. Kedua, pendidikan karakter dapat membantu menangani kasus bullying di lingkungan sekolah melalui kegiatan sosialiasi serta merealisasikan langsung pada materi pembelajaran. Ketiga, Upaya meningkatkan pendidikan karakter dilingkungan sekolah dapat dilakukan dengan memperkuat pengendalian sosial warga sekolah. Berdasarkan hasil penelitian dan pengembangan, dapat disimpulkan bahwa pendidikan karakter memiliki efektivitas yang berpeluang besar dalam membantu penanganan kasus bullying atau perundungan yang marak terjadi terutama di lingkungan sekolah.
SCREENING, EDUKASI DAN SENAM DIABETES BAGI KELOMPOK PROLANIS Ligita, Titan; Arisanti Yulanda, Nita; Winarianti, Winarianti; Konyan, Riski; Pratiwi, Dinda
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1375-1379

Abstract

Diabetes mellitus merupakan penyakit kronis yang masih menjadi perhatian di Kalimantan Barat terutama Kota Pontianak. Prolanis merupakan sebuah program pemerintah yang memfokuskan pada penangan penyakit kronis, termasuk diabetes. Salah satu kegiatan rutin yang dilakukan kelompok Prolanis adalah senam. Pada kelompok prolanis, secara rutin dilakukan kegiatan senam, tetapi bukan senam diabetes. Agar mencapai sasaran bagi penderita diabetes, diperlukan kegiatan senam diabetes yang dilakukan secara rutin. Senam diabetes bertujuan untuk membantu penderita diabetes mengontrol kadar gula darah yang dilakukan sesuai kemampuan penderita diabetes. Tujuan kegiatan ini adalah mengidentifikasi kadar gula darah penderita diabetes serta pengetahuan anggota kelompok prolanis mengenai diabetes dan latihan fisik terutama senam diabetes.   Peserta juga diberikan edukasi mengenai senam diabetes dan melakukan senam diabetes bersama kelompok Prolanis. Sasaran yang diharapkan dalam kegiatan ini adalah penderita diabetes mampu melakukan sendiri senam diabetes di rumah sehingga dapat membantu individu dengan diabetes mengontrol kadar gula darahnya.
Posting Ulang Sebagai Jurnal Digital: Merekam Fase Emosional dan Identitas Gen Z di TikTok Pratiwi, Dinda; Idrus, Nurul Ilmi
Emik Vol. 8 No. 2 (2025)
Publisher : Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/emik.v8i2.2786

Abstract

This study explores the phenomenon of reposting on TikTok as a form of self-expression and digital identity construction among Generation Z (Gen Z). Although numerous studies have examined Gen Z’s engagement with social media, research focusing on the social functions and cultural meanings of TikTok’s repost feature remains limited. This study seeks to uncover how reposting serves as a medium for indirect communication, emotional regulation, and self-representation within the digital culture of contemporary society. The research employs a descriptive qualitative method with a phenomenological approach. Data were collected through in-depth interviews and observations involving 13 informants, consisting of nine women and four men aged between 18 and 25 who actively use TikTok’s repost feature. Informants were selected using purposive sampling, limited to users who had engaged with the feature within the past three months to ensure the contextual relevance and experiential accuracy. The findings reveal that reposting is motivated by various factors, including the desire for self-expression, indirect communication, sharing engaging content, and reflecting personal moods or life phases. The reposted content typically includes entertainment, educational, motivational, humorous, and emotionally relatable videos. This activity performs significant social functions such as reinforcing relationships, seeking emotional validation, and constructing a digital self-image. Positive impacts include emotional relief, a sense of calm, and enhanced social connectedness.  However, negative effects were also identified, including misunderstandings, self-image distortion, and tendencies toward social media addiction. Viewed through Malinowski’s functionalist perspective, reposting represents a form of digital cultural adaptation that enables Gen Z to fulfil their psychological and social needs. TikTok, therefore, serves as a symbolic cultural space where emotions, relationships, and identities are continuously negotiated and expressed through digital means.
PERAN MAHASISWA APOTEKER UHO DAN BNN DALAM CEGAH PENYALAHGUNAAN NARKOBA SINTESIS SERTA EDUKASI BAHAYA ROKOK ELEKTRIK YANG MENGANCAM GENERASI MUDA GUNA MEWUJUDKAN GENERASI SEHAT TANPA NARKOBA Kasmawati, Henny; Indalifiany, Astrid; Sida, Nurramadhani A.; Puriandani, Ketut Ayu; Pratiwi, Dinda; Fauziah, Nining; Azis, Nurul Ella Kholifatul; Widari, Niluh Putri Sri; Putri, Egi Alisa; Mulya, Elzah; Trihafsari, Hanin
BESIRU : Jurnal Pengabdian Masyarakat Vol. 2 No. 12 (2025): BESIRU : Jurnal Pengabdian Masyarakat, Desember 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v2i12.2146

Abstract

The abuse of synthetic drugs and the increasing use of electronic cigarettes among adolescents pose a serious threat to public health and the future of young generations. Limited awareness of the dangers of synthetic drugs and the misconception that electronic cigarettes are safer than conventional cigarettes contribute to adolescents’ vulnerability. This community service program aimed to enhance students’ knowledge and awareness of the risks associated with synthetic drugs and electronic cigarette use through collaboration between Pharmacy Students of Universitas Halu Oleo and the National Narcotics Agency. The program employed educational counseling, interactive lectures, and question-and-answer sessions tailored to adolescent characteristics. The materials covered types and health impacts of synthetic drugs, risks of electronic cigarette use, and students’ roles in preventing drug abuse in school environments. The results showed improved knowledge, increased awareness, and stronger commitment among students to avoid synthetic drugs and electronic cigarettes. Active participation during discussions demonstrated the effectiveness of collaboration between educational institutions and government agencies in strengthening drug abuse prevention and promoting healthy lifestyle behaviors.
Enhancing Preliminary Database of Volcanic Debris Avalanches in Indonesia: A Focus on Morphological Type and Geological Data Malawani, Mukhamad Ngainul; Hamdani, Agus Jaiz; Abidin, Imam Alief Naufal; Estiono, Meru Sigit; Pratiwi, Dinda; Lavigne, Franck; Handayani, Tiara; Suhendro, Indranova
Indonesian Journal on Geoscience Vol. 13 No. 1 (2026)
Publisher : Geological Agency

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17014/ijog.13.1.1-11

Abstract

Indonesia has many cases of volcanic debris avalanche (VDA), which is fifty-four events from the inventory conducted by MacLeod (1989). However, data on the characteristics of VDA provided is limited, therefore it is necessary to develop detailed information related to these fifty-four cases. This study focuses on morphological and geological inventory of the VDA in Indonesia. Using the DEM database, morphological features were analyzed and four classes were determined, namely (1) volcanoes with horseshoe-shaped scar only; (2) volcanoes with no horseshoe-shaped scar, but has DAD (debris avalanche deposit); (3) volcanoes with no horseshoe-shaped scar, and no DAD; and (4) volcanoes with horseshoe-shaped scar and with DAD. Most of the volcanoes that have VDA are clustered in the first class. From the geological map, three main main pieces of information can be obtained: relative age, rocks/materials, and structure. Of fifty-four reported VDA events, the age of the rocks build the volcano that commonly ranges the Pliocene, Pleistocene, and Holocene. The composition material is relatively uniform, consisting of lava with basalt-andesite rock types. Scar structures are also delineated in some volcanoes. Based on these characterization results, its relationship with volcano types in Indonesia (e.g. type A, B, C) was analyzed to determine the potential for reoccurrence of VDA. Further analysis is proposed, along with a more comprehensive characterization of the VDA in Indonesia, particularly at the type A volcanoes, such as Dempo, Galunggung, Gede, Papandayan, Sundoro, and Raung.
Cytotoxic Effect of Brazilin on DU145 Prostate Cancer Cells Using the WST-8 Assay Alaydrus, Syafika; Niluh Puspita Dewi; Pratiwi, Dinda
Jurnal Jamu Indonesia Vol. 11 No. 1 (2026): Jurnal Jamu Indonesia
Publisher : Tropical Biopharmaca Research Center, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jji.v11i1.423

Abstract

Prostate cancer is characterized by abnormal growth of prostate gland cells due to uncontrolled cellular proliferation. Brazilin, a homoisoflavonoid compound derived from Caesalpinia sappan L., is known for its anticancer activity. This study aimed to evaluate the cytotoxic effect of brazilin on DU145 prostate cancer cells through an in vitro assay employing the WST-8 method. The results showed that both brazilin and cisplatin significantly reduced the cancer cell survival rate compared to the negative control group (p < 0.05). Although no significant difference was observed between the two compounds at the highest concentration (ns), their IC₅₀ values differed significantly (p < 0.05), recorded at 18.92 ppm for brazilin and 0.03569 ppm for cisplatin; both were classified as highly active. These findings suggest that brazilin possesses cytotoxic potential comparable to cisplatin at elevated concentrations and may be developed further as a naturally derived anticancer agent.