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All Journal Owner : Riset dan Jurnal Akuntansi Seuraya Jurnal Pengabdian Kepada Masyarakat
Silvia, Riska
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Religion Humanities Chemistry Economics, Econometrics & Finance Social Sciences

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Pengaruh Akuntabilitas, Time Pressure Dan Pemahaman Sistem Informasi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening Silvia, Riska; Hanum, Zulia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2372

Abstract

The study aims to examine and assess how comprehension of accountability, time pressure, and understanding of information systems affect audit quality, with due professional care acting as a mediator. It employs an associative approach, utilizing primary data obtained through distributing questionnaires to 173 auditors employed at a Public Accounting Office in Medan City. Sample determination followed the Slovin formula. Data analysis involved outer model analysis, inner model analysis, and hypothesis testing using Partial Least Squares (PLS) software version 4.1.0.2. The findings are as follows: (1) Accountability doesn't significantly impact Audit Quality; (2) Accountability significantly impacts Due Professional Care; (3) Time Pressure significantly influences Audit Quality; (4) Time Pressure significantly affects Due Professional Care; (5) Understanding Information Systems significantly impacts Audit Quality; (6) Understanding Information Systems significantly affects Due Professional Care; (7) Due Professional Care significantly impacts Audit Quality; (8) Accountability's impact on Audit Quality through Due Professional Care is not significant; (9) Time Pressure's influence on Audit Quality through Due Professional Care is significant; and (10) Understanding Information Systems' effect on Audit Quality through Due Professional Care is significant.
UPAYA PENCEGAHAN PERILAKU BULLYING MELALUI SOSIALISASI PENDIDIKAN KARAKTER DI SDN 2 PEUNARON KABUPATEN ACEH TIMUR Munadiati, Munadiati; Yulfita, Uti; Rangkuti, Widatul Zanna; Sakila, Arifa Dara; Rahmah, Elsa Auliana; Rahimah, Dewi; Syifa, Hafni Dwi; Hafizhah, Zuhrah; Sabila, Amalia Dwi; Amanda, Risa Yuni; Silvia, Riska; Pratiwi, Melani Dea; Lestari, Ayu; Riski, Muhammad Anjas
SEURAYA Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2025): SEURAYA Jurnal Pengabdian kepada Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurnal seuraya.v3i2.12717

Abstract

Bullying remains a critical issue in elementary schools, including at SDN 2 Peunaron, East Aceh Regency, as it significantly affects children’s social and emotional development. A safe, supportive, and conducive learning environment is essential to ensure students’ holistic growth. This community engagement program was designed to raise students’ awareness of the harmful effects of bullying while simultaneously fostering core character values such as empathy, responsibility, and mutual respect. The program applied an interactive socialization approach through lectures, group discussions, and educational games that encouraged active student participation. The outcomes indicate that students demonstrated an improved understanding of various forms of bullying, recognized their negative consequences, and showed positive behavioral changes in daily interactions. In addition, teachers gained deeper insights into effective strategies for preventing and addressing bullying within the classroom. These findings highlight that character education-based socialization is an effective preventive strategy to reduce bullying and strengthen character formation among elementary school students.
Co-Authors Amanda, Risa Yuni AYU LESTARI Hafizhah, Zuhrah Munadiati, Munadiati Pratiwi, Melani Dea Rahimah, Dewi Rahmah, Elsa Auliana Rangkuti, Widatul Zanna Riski, Muhammad Anjas Sabila, Amalia Dwi Sakila, Arifa Dara Syifa, Hafni Dwi Yulfita, Uti Zulia Hanum