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Dinamika Gender dan Kinerja Perusahaan: Eksplorasi Peran Dewan Wanita dengan Kualifikasi Akuntansi Ivone, Ivone; Sheren, Sheren; Chandra, Budi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3084

Abstract

Although research topics related to gender influence are quite common, there are still inconsistencies in the results Many countries have implemented gender quotas on company boards, whereas Indonesia has not adopted this policy yet. So this research was conducted to determine the influence of female directors and commissioners on company performance as well as the influence of the moderating variable of women on the board with accounting qualifications. This research uses a purposive sampling method. The objects of this research are all non-financial companies listed on the IDX from 2018 to 2022, accompanied by purposive sampling criteria. This research applies panel data regression analysis methods and uses the SPSS and EViews statistical programs. The results of this research found that female directors and commissioners do not have a positive influence on company performance. Meanwhile, moderating variables can moderate the relationship between independent and dependent variables. However, the direction of moderation obtained shows opposite results to previous research. This can occur due to investor bias, where investors feel unsure about the competence of female board members.
PENERAPAN ARSITEKTUR BERTEMA BUNGA PADA REDESAIN PASAR BUNGA CIKINI Sheren, Sheren; Liauw, Franky
Jurnal Sains, Teknologi, Urban, Perancangan, Arsitektur (Stupa) Vol. 6 No. 2 (2024): OKTOBER
Publisher : Jurusan Arsitektur dan Perencanaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/stupa.v6i2.30957

Abstract

Jalan Cikini Kramat, which was once famous as a flower paradise in Jakarta, now has a different face. Currently, this market operates on the side of the road, neatly lined up in an alley with partitions separating the stalls. The market atmosphere used to be increasingly lively with the presence of parcel traders selling their wares on the sidewalk, although this often made the market area look less neatly organized. Rather than the famous flowers, nowadays, street food in this area is better known even though it is a flower market. Unfortunately, the presence of these traders can make the area around Cikini Station look slummer than it should. The physical changes to this area are able to eliminate the initial character that formed on Jalan Cikini Kramat. The aim of this research is to revive the face of Cikini as an area with floral characteristics in Jakarta. This research was carried out through surveys, analysis and interviews with the perpetrators involved on Jalan Cikini Kramat. The results of the research are the redevelopment of the flower market and the development around the market with flower characters that can attract visitors. The main finding of this research is the change in Cikini public space into an area with a floral character with relationships between local residents and visitors. The new aspect that is expected is to reshape the face of Jalan Cikini Kramat into an area with character. Keywords:  character; flower; market Abstrak Pasar Bunga Cikini yang dahulu terkenal sebagai surga bunga di Jakarta, kini hadir dengan wajah berbeda. Saat ini, pasar ini beroperasi di pinggir jalan, berjajar rapi di satu gang dengan sekat-sekat yang memisahkan antar kiosnya. Suasana pasar yang dulu semakin semarak dengan kehadiran para pedagang parsel yang menjajakan dagangannya di pinggir trotoar, meskipun tak jarang membuat kawasan pasar terlihat kurang tertata rapi. Daripada kembangnya yang terkenal, justru di masa kini, kuliner kaki lima di daerah ini lebih dikenal padahal merupakan pasar kembang. Sayangnya, keberadaan para pedagang ini mampu membuat sekitar Stasiun Cikini terlihat lebih kumuh dari yang seharusnya. Perubahan fisik dari kawasan ini mampu menghilangkan karakter awal yang terbentuk dari Pasar Bunga Cikini yang dulunya adalah penguasa di Jalan Cikini Kramat. Tujuan dari penelitian ini untuk membangkitkan kembali wajah Pasar Bunga Cikini menjadi pasar dengan edukasi tentang bunga yang ada di Jakarta. Penelitian ini dilakukan melalui kegiatan survey, analisis, serta wawancara terhadap pelaku-pelaku terlibat di Pasar Bunga Cikini. Hasil dari penelitian adalah pembangunan kembali pasar kembang dan pengembangan sekitar pasar dengan karakter dari bunga yang dapat menarik para pengunjung. Temuan utama dari penelitian ini adalah perubahan ruang publik Cikini menjadi kawasan berkarakter bunga dengan hubungan antara warga lokal dan pengunjung. Aspek baru yang diharapkan adalah membentuk kembali wajah Jalan Cikini Kramat menjadi kawasan berkarakter.
Analisis Kesesuaian Indikator Kualitas Audit Indonesia Dengan Kerangka Kerja Kualitas Audit Dari International Auditing And Assurance Standards Board (IAASB) Giovani, Marshella; Sheren, Sheren; Tio Pratama, Vincent
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.594

Abstract

Audit quality indicators play an important role in maintaining quality during the audit process, with audit quality indicators minimizing violations or fraud. Indonesia uses audit quality indicators published by the Indonesian Association of Certified Public Accountants (IAPI) in accordance with the IAASB International Auditing and Assurance Standards Board (IAASB) audit quality indicators. The method applied in this study is a qualitative descriptive method using secondary data. The results of the study show that IAPI has implemented and adopted several parts of the audit quality framework set by the IAASB. On the other hand, there are several items that are only owned by IAPI itself, such as the span of control of the engagement and the policy of compensation for services.