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Analisis Pengaruh Audit Capacity Stress, Audit Tenure, dan Skeptisisme Terhadap Kualitas Audit Aurellia Thifaal Harfa Sabela; Rifqi Muhammad
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2083

Abstract

This research focuses on factors that can influence audit quality, namely audit capacity stress, audit tenure, and skepticism. The aim is to investigate the impact of audit capacity stress, audit tenure, and skepticism on audit quality among auditors at KAP Y. Involving 32 auditor respondents, primary data was collected through questionnaires and analyzed using SPSS software. Data analysis indicates that audit capacity stress does not have a significant influence on audit quality. Similarly, audit tenure does not show a significant impact on audit quality. However, regarding skepticism, the auditor's level of skepticism has been proven to have a significant influence on audit quality. This research contributes valuable insights into the internal dynamics that can affect the effectiveness of audits at KAP Y.
Profesionalisme Penyuluh Agama Islam Non Pegawai Negeri Sipil (PNS) di Kecamatan Sambas Witri Lusdiandari; Rifqi Muhammad; Yusrain
Syi’ar: Jurnal Ilmu Komunikasi, Penyuluhan dan Bimbingan Masyarakat Islam Vol. 7 No. 1 (2024): Syi`ar : Jurnal Ilmu Komunikasi, Penyuluhan dan Bimbingan Masyarakat Islam
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/syiar.v7i1.2328

Abstract

Tujuan artikel ini adalah untuk mendeskripsikan tentang pelaksanaan tugas dan fungsi penyuluh agama Islam Non PNS di Kecamatan Sambas, kompetensi penyuluh agama Islam Non PNS di Kecamatan Sambas, dan hasil evaluasi kinerja penyuluh agama Islam Non PNS di Kecamatan Sambas. Artikel ini menggunakan pendekatan deskriptif dengan jenis penelitian kulitatif. Artikel ini menjelaskan secara umum pelaksanaan tugas dan fungsi penyuluh agama Islam Non PNS di Kecamatan Sambas, yaitu melakukan kegiatan bimbingan dan penyuluhan keislaman, dan pembangunan melalui bahasa agama kepada kelompok sasaran, dengan tujuan meningkatkan pengetahuan masyarakat mengenai ajaran agama, dan kemudian mendorong mereka untuk melaksanakannya dengan sebaik-baiknya. Fungsi dari penyuluh agama Islam Non PNS di Kecamatan Sambas terdapat 3, yaitu fungsi informatif, fungsi konsultatif, dan fungsi edukatif. Sementara itu, fungsi advokatif belum ditemukan. Kompetensi penyuluh agama Islam Non PNS di Kecamatan Sambas terdapat 3, yaitu kompetensi ilmu keagamaan, kompetensi komunikasi, dan kompetensi sosial. Hasil evaluasi kinerja penyuluh agama Islam Non PNS di Kecamatan Sambas dinilai sangat baik, yang dapat dilihat dari laporan kegiatan yang dikumpulkan oleh penyuluh.
Peran Inkubator Terhadap Pengelolaan Keuangan Startup Untuk Memperoleh Pendanaan Raihan Putra Haristianto; Rifqi Muhammad
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.370

Abstract

Incubators are organizations that support and guide new entrepreneurs in developing their businesses. Incubators can help new entrepreneurs develop products, create strategic business, marketing, operational management and financing. Financial management is a measure of the performance of a business which is characterized by good financial records. New entrepreneurs need to have skills or knowledge of financial management which is a vital part of the company. Startup companies in Indonesia are always innovating in providing solutions to problems that occur in Indonesia. Funding is important for startups so they can develop their business, expand their market, and improve their products. Proper funding will help startup businesses expand and achieve their goals. The research method that the writer uses is descriptive qualitative research. The role of the incubator for startup financial management to obtain funding is to provide assistance and assist startups in drafting budgets, achieving profit targets, and preparing financial reports..
Penerapan LSTM Dalam Deep Learning Untuk Prediksi Harga Kopi Jangka Pendek Dan Jangka Panjang Rifqi Muhammad; Ida Nurhaida
JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) Vol 10, No 1 (2025)
Publisher : STKIP PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/jipi.v10i1.5904

Abstract

Harga kopi sering mengalami berfluktuasi dalam dua tahun terakhir, terlebih harga kopi Arabika dan Robusta terus mengalami fluktuasi yang signifikan, naik dan turun secara berkelanjutan. Data historis menunjukkan variasi yang cukup signifikan dari tahun 2010 hingga Mei 2024. Penelitian ini bertujuan untuk meramalkan harga kopi Arabika dan Robusta baik dalam jangka pendek maupun jangka panjang dengan menggunakan model Long Short-Term Memory (LSTM). Metode yang digunakan yaitu data preparation, pre-processing data, model training, model testing, model evaluation dan data visualization. Performa model yang terbaik dengan menggunakan learning rate 0.0001 dan epoch 150, hal ini ditunjukan oleh tingkat error yang rendah yaitu 1021.5773 menggunakan Root Mean Squared Error (RMSE) dan 660.4265 Mean Absolute Error (MAE). Nilai tersebut diperoleh dengan data training 80% dan data testing 20%, menggunakan 60 timesteps, 225 neuron hidden layer, dan memanfaatkan metode optimasi Adam. Dengan demikian algoritma LSTM dengan performa model tersebut dapat melakukan prediksi harga yang akurat.
ANALISIS KESALAHAN MEMBACA HAMZAH WASHAL DAN QATHA’ PADA MATA KULIAH QIROAH MAHASISWA SEMESTER 3 JURUSAN PENDIDIKAN BAHASA ARAB UNIVERSITAS ISLAM NEGERI SYARIF KASIM RIAU Aidillazi; Rifqi Muhammad; Akmal Athoriqi; Rahmat; Muhammad Fadhil
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.52835

Abstract

Reading skill (maharah qira'ah) is a crucial foundation for understanding Arabic texts. This study aims to identify and describe the errors in pronouncing hamzah washal and hamzah qatha’ in the Qira’ah course among the 2024 cohort students of the Arabic Education Department (PBA) at UIN Sultan Syarif Kasim Riau. A qualitative approach with a descriptive-analytic design was employed. The subjects consisted of 50 students proportionally selected from five classes who had completed Qira'ah I and II courses. Data collection methods included an Arabic text reading test, documentation of 50 voice recordings, and an online questionnaire via Google Form. The results revealed a total of 340 pronunciation errors, showing a significant imbalance between the two types of hamzah. Errors in pronouncing hamzah washal heavily dominated with 337 errors (99.11%) committed by all respondents (100%). The primary form of error was pronouncing hamzah washal with a vowel in the middle of a sentence (itsbat hamzah washal fi wasthi al-kalam) instead of eliding it, particularly in masdar (verbal noun) forms such as isti’dad and inshibat. Conversely, hamzah qatha’ errors were minimal, with only 3 errors (0.88%) committed by 2 students, in the form of omitting the hamzah sound (hadzf hamzah) in fi'il amr (imperative verbs) when preceded by the particle fa. This study concludes that students face significant difficulties in applying hamzah washal pronunciation rules compared to hamzah qatha’. It recommends evaluating teaching approaches, increasing intensive practice of sharaf and imla' rules, and implementing more applicable learning methods by lecturers.