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All Journal JURNAL SAINS PERTANIAN EQUATOR JDM (Jurnal Dinamika Manajemen) JASF (Journal of Accounting and Strategic Finance)
Saifudin -
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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MODEL PENGUNGKAPAN INTELLECTUAL CAPITAL PADA LEMBAGA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA -, Saifudin
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v0i0.4747

Abstract

STUDI KARAKTERISTIK DAERAH ALIRAN SUNGAI (DAS) PALOH KABUPATEN SAMBAS Novitasari -; Saifudin -; Junaidi -
Jurnal Sains Pertanian Equator Vol 2, No 2: Agustus 2013
Publisher : Fakultas Pertanian Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jspe.v2i2.2487

Abstract

Daerah aliran Sungai merupakan daerah yang dibatasi punggung-punggung gunung dimana air hujan yang jatuh pada daerah tersebut akan ditampung oleh punggung gunung tersebut dan dialirkan melalui sungai-sungai kecil ke sungai utama. Meningkatnya kebutuhan penduduk terhadap pemanfaatan Sumber Daya Alam (SDA) mengakibatkan lahan pertanian menjadi semakin sempit sehingga keadaan tersebut mendorong para petani untuk tidak lagi memperhatikan kaidah- kaidah konservasi seperti pembukaan hutan yang secara meluas. Penggunaan lahan yang tidak tepat ini akan mempercepat perubahan keadaan DAS. Upaya rehabilitasi lahan akan sangat bermanfaat dalam perencanaan pengelolaan dan pengontrolan DAS. Penelitian ini dilakukan untuk mempelajari karakteristik Daerah Aliran Sungai (DAS) Paloh Kabupaten Sambas. Beberapa variabel hasil dari pengamatan dilapangan dapat diketahui yaitu : pola DAS berbentuk dendritik, bentuk drainase relatif memanjang, nilai kerapatan drainase sebesar 2,15 km/km2, memiliki 4 orde sungai, profil melintang sungai berbentuk segitiga, debit aliran sungai rata-rata 96,21 m3/detik, TSS rata-rata 75,80 mg/liter, pH air rata-rata 6,92, suhu rata-rata 29,2oC, dan kecerahan rata-rata 35,90 cm. Dari hasil penelitian dapat dilihat bahwa DAS masih tergolong baik, akan tetapi aktivitas masyarakat yang dekat dengan DAS tidak menutup kemungkinan beberapa tahun kedepan DAS Paloh akan mengalami kerusakan. Kata Kunci; Daerah Aliran Sungai (DAS), Karakteristik DAS,
Measuring the Role of Female Auditor Behavior: Evidence in Indonesia Saifudin Saifudin; Indira Januarti; Jake M. Laguador
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.614

Abstract

Purpose: This research aims to further examine the factors that cause the underrepresentation of female auditors in Indonesian public accounting firms in their professional behavior. Method: The data were collected through the implementation of experimental methods in between subjects with 2x2x2 factorial design, which involved a total of 104 participants, including partners, managers, senior staff, and junior staff, whose data were collected directly at the IAPI training in Semarang City. Data processing was then carried out using ANOVA and regression approaches. Findings: The results show that female and male auditors exhibit equivalent levels of professional skepticism. This indicates that the professionalization and standardization of auditing create convergence in professional competencies, regardless of gender differences. However, female auditors exhibit slightly higher levels of audit communication behavior than male auditors. This is manifested in a more comprehensive disclosure of audit information and a preference for participatory communication. Female auditors exhibit higher levels of organizational culture behavior, as evidenced by a stronger awareness of the importance of organizational ethical values and a supportive work environment. Implications: These findings suggest that public accounting firms should eliminate gender-based biases in professional recruitment and promotion, as the convergence of professional skepticism indicates that core auditing competencies are gender-neutral. Firms are encouraged to implement gender-diversity policies that move beyond representation, focusing instead on integrating the unique behavioral strengths into specialized auditor training and leadership development programs. Novelty/Value: This study employs experimental design to integrate moral sensitivity theory and explain complex gender differences in auditing, providing practical implications for gender diversity policies and auditor training.
Co-Authors Indira Djanuarti Jake M. Laguador Junaidi - Novitasari -