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All Journal JEA17: Jurnal Ekonomi Akuntansi Jurnal Kajian dan Pengembangan Umat Proceedings Series on Social Sciences & Humanities IBTIDA : Jurnal Kajian Pendidikan Dasar Prosiding Seminar Nasional Program Pengabdian Masyarakat
Lestari, Wahyu Tri
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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PENGARUH AUDIT DELAY, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN UKURAN PERUSAHAAN , GCG , KESULITAN KEUANGAN, TERHADAP PERGANTIAN KAP (Studi Kasus pada Perusahaan Consumer Good yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Widiastoeti, Hendy; Lestari, Wahyu Tri
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4113

Abstract

ABSTRACTAn auditor has to maintain his independence. To remain this, there are needed to be an auditor shift. Based on PP NO.20 of 2015, the replacement is only applied to auditors, while for KAP there is no more requirement to move to another KAP. White no more restrictions on KAP replacement, it is interseting to examine what factors are considered by the company to keep replacing KAP in the following year?there are at least five factors that are considered by the client to make KAP changes, namely audit delay, audit opinion, GCG (Good Corporate Govenance), company growth, and financial distress. This research is a type of quantitative research using statistical tools to answer the problem formulation. The population in this study were Consumer Goods companieslisted on the Indonesia stock exchange during the periode of 2012 to 2016. The result of this study found that audit delay, company growth , and financial distress had a significant positive effect on KAP turnover, audit opinion negatively affected turnover KAP, while GCG (Good Corporate Govenance) does not have a significant effect on KAP replacement. 
Upaya Meningkatkan Motivasi Belajar Melalui Kegiatan Ice Breaking Dalam Mata Pelajaran Pendidikan Agama Islam Pada Siswa Kelas III di SD Negeri 2 Gemeksekti Kabupaten Kebumen Lestari, Wahyu Tri; Munawaroh, Laelatul
IBTIDA-Jurnal Kajian Pendidikan Dasar Vol 2 No 2 (2022)
Publisher : Program Studi Pendidikan Guru Madrasah Ibtidaiyyah (PGMI) IAINU Kebeumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/ibtida.v2i2.2140

Abstract

Students often experience boredom during the teaching and learning process. The success of the learning process cannot be separated from the teacher's ability to implement learning models that focus on increasing the level of student involvement effectively in the learning process. Therefore teachers need to learn the ice breaking method. Ice breaking is a strategy used to warm the atmosphere to create conditions that are more conducive to learning activities. This research aims to investigate the benefits of using the ice breaker learning model for students. The first benefit that can be obtained is creating a conducive atmosphere. The second benefit of ice breaking is increasing familiarity between students. By using ice breaking, students can interact more intimately and get to know each other. This can help build better relationships between students in the classroom. Lastly, ice breaking can also train students' concentration. This research uses action research methods with research subjects consisting of grade 3 students at SD Negeri 2 Gemeksekti. Data was collected from interviews, observation and documentation. Based on the research results of students from cycle I to cycle II, their scores increased. And the results of observations from cycles II to III showed that students' scores increased in understanding the material and focus on learning.
Analisis Peran Muhammadiyah Dalam Dinamika Perkembangan Islam Moderat Charmelita, Ery; Lestari, Wahyu Tri; Akbar, Haikal; Isa, Ibrahim Muhammad; Hidayah, Astika Nurul
Jurnal Kajian dan Pengembangan Umat Vol 6, No 2 (2023): Vol. 6, No. 2 Desember 2023
Publisher : Fakultas Agama Islam Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/jkpu.v6i2.4939

Abstract

Artikel ini menganalisis peran Muhammadiyah dalam dinamika perkembangan Islam moderat, menyoroti kontribusinya dalam menyebarkan nilai-nilai moderat, toleransi, dan keselarasan dalam masyarakat Indonesia. Penelitian bertujuan untuk memahami sejauh mana Muhammadiyah berperan dalam membentuk dan memelihara Islam moderat. Fokusnya termasuk kontribusi dalam institusi pendidikan, peran dalam kesehatan, pemberdayaan masyarakat, serta adaptasi terhadap era digital. Penelitian ini menggunakan metode analisis konten untuk mengevaluasi peran Muhammadiyah dalam berbagai aspek kehidupan. Data diperoleh dari literatur, fatwa, kegiatan sosial, dan pemanfaatan teknologi yang dilakukan oleh Muhammadiyah. Muhammadiyah memiliki peran krusial dalam menyebarkan Islam moderat melalui institusi pendidikan, kesehatan, dan pemberdayaan masyarakat. Majlis Tarjih dan fatwa yang dikeluarkan menjadi pilar dalam membentuk pandangan masyarakat terhadap Islam moderat. Adaptasi terhadap teknologi, termasuk literasi digital dan media sosial, menjadi strategi efektif dalam menyebarkan pesan positif. Muhammadiyah memainkan peran signifikan dalam membentuk dan memelihara Islam moderat di Indonesia. Dengan komitmen terhadap nilai-nilai Pancasila, penerapan prinsip jalan tengah, dan adaptasi terhadap perkembangan zaman, Muhammadiyah tetap relevan sebagai pionir dalam mengarahkan arus moderasi di tengah dinamika masyarakat.Kata Kunci: Muhammadiyah; Peran; Islam; Indonesia
Optimalisasi Pengolahan Cabai Menjadi Chili Oil Untuk Meningkatkan Pendapatan Kelompok Wanita Tani Reza, M. Aulia; Dwi N, M. Zaky; Nur’azkia R, Nazwa; Zakariya, Husni; Alianda W, Najwa; Yuri Is, Manaf; Dilla, Diva Fara; Putri, Inanda; Aditya, M. Ircham; Lestari, Wahyu Tri; Juhari, Juhari
Prosiding Seminar Nasional Program Pengabdian Masyarakat Vol. 8 No. 1 (2025): Rekonstruksi Pendidikan di Indonesia
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ppm.81.1367

Abstract

The community service program in Japanan Hamlet aims to optimize the processing of chili into chili oil products in order to increase the income of the Women Farmers Group (KWT). The local community, who are mostly farmers, often face challenges in utilizing the chili harvest optimally. In order to achieve this goal, this community service activity is carried out through several stages, namely problem identification, solution planning, and program implementation. The methods used in this community service are training and mentoring. The training program includes chili processing techniques, packaging that meets food safety standards, and digital marketing strategies to increase the selling value of the product. The implementation is carried out interactively and based on practice, starting with socialization about the benefits of chili oil and continuing with direct practice. The results of this program show that KWT mothers have increased their knowledge and skills regarding the chili processing process, from selecting raw materials to the packaging stage. In addition, this program also improves the skills of KWT mothers regarding the use of social media and marketplaces as a means of marketing. Despite challenges such as a lack of initial understanding of digital marketing, the solution steps that have been implemented have succeeded in having a positive impact on KWT, which not only gained new knowledge and skills, but also increased their income through value-added products. Through synergy between students, the community, and universities, this activity is expected to provide a significant contribution to the economic welfare of the local community
Tinjauan Yuridis terhadap Tindak Kriminal Prostitusi Digital yang dilakukan oleh Pekerja Seks Komersial Melalui Aplikasi Lestari, Wahyu Tri
Proceedings Series on Social Sciences & Humanities Vol. 17 (2024): Proceedings of Seminar International Legal Development in Twenty-First Century Era
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v17i.1178

Abstract

The development of information technology and the internet has changed people’s lifestyle towards a modern one. The availability of the internet makes it easier to access information and transaction, but it also has negative impacts such as cybercrime. One phenomenon that has emerged is online prostution, where the practice of prostution is carried out through electonic or social media. The Mi Chat application is one of platfroms most widely used for online prostution in Indonesia. The research method applied in this research is a qualitative method using a normative juruducal approach. This approach is used to understand the law related to problem and its application. The research results show that there are several factors that influence someone to fall into online prostution, such as economic problems, lifestyle, low education, and an unsupportive family environment.
Co-Authors Aditya, M. Ircham Akbar, Haikal Alianda W, Najwa Charmelita, Ery Dilla, Diva Fara Dwi N, M. Zaky Hidayah, Astika Nurul Isa, Ibrahim Muhammad Juhari Juhari, Juhari Munawaroh, Laelatul Nur’azkia R, Nazwa Putri, Inanda Reza, M. Aulia Widiastoeti, Hendy Yuri Is, Manaf Zakariya, Husni