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Pengaruh Kompetensi, Etika, dan Fee Audit Terhadap Kualitas Audit Taringan, Malem Ukur; Bangun, Primsa; ., Susanti
Akuntansi Krida Wacana vol. 13 no. 1 April 2013
Publisher : Akuntansi Krida Wacana

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Abstract

PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS, DAN PEMAHAMAN SISTEM INFORMASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN ., Susanti; Sitepu, Wilsa
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The audit report presented must have good quality because it is the basis for decision making by economic actors. But in practice, many factors have led to a decrease in audit quality so that it has an impact on audit quality results. The objective of the study is to test and analyze the effect of time budget pressure, accountability, and understanding of information systems on audit quality. The research used a quantitative research method. The research populations were all auditors who worked on Public Accounting Offices in Medan City. The research data were collected by using questionnaires using a Likert scale. Based on the responses of respondents, it was concluded that partially, the time budget pressure did not have any significant effect on audit quality while accountability and understanding of partially information systems had a significant effect on audit quality in the Public Accounting Firm in Medan City. The result of determination coefficient was 66%. This indicated that the ability of audit quality variables can be explained by the variables of time budget pressure, accountability and understanding of information systems and the remaining 34% can be explained by other variables not examined such as objectivity, independence, auditor ethics, etc.
POTENSI MASJID NUR SINGARAJA, BALI SEBAGAI SUMBER BELAJAR SEJARAH KEBUDAYAAN DI SMA ., Susanti; ., Dra. Luh Putu Sendratari,M.Hum; ., Dra. Desak Made Oka Purnawati,M.Hum
Widya Winayata: Jurnal Pendidikan Sejarah Vol 3, No 3 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjps.v3i3.2248

Abstract

Penelitian ini bertujuan untuk mengetahui (1) Latar belakang berdirinya Masjid Nur Singaraja, Bali; (2) Struktur Masjid Nur Singaraja, Bali; dan (3) Potensi yang dapat dijadikan sumber belajar Sejarah Kebudayaan di SMA dari Masjid Nur, Singaraja, Bali. Penelitian ini menggunakan pendekatan kualitatif dengan langkah-langkah: (1) Penentuan lokasi penelitian; (2) Metode penentuan informan; (3) Metode pengumpulan data (observasi, wawancara, dan studi dokumentasi); (4) Metode penjaminan keabsahan data; (5) Metode analisis data; dan (6) Metode penulisan hasil penelitian. Hasil penelitian menunjukkan bahwa (1) Masjid Nur Singaraja didirikan sekitar tahun 1820 oleh Ma’ruf Salma. Ada tiga faktor yang melatar belakangi pendiriannya yakni, faktor religus, faktor budaya, dan faktor sosial, (2) Pendapat yang dapat menerangkan bentuk bangunan Masjid Nur Singaraja adalah, pertama dari kalangan orang-orang Arab menyatakan Masjid Nur Singaraja memiliki kemiripan dengan masjid yang dibangun pertama kali oleh Nabi Muhammad SAW di Madinah, kedua dari kalangan luar etnis Arab menyatakan bangunan Masjid Nur Singaraja memiliki kemiripan dengan bangunan kastil yang ada di Eropa, dan yang ketiga berdasarkan perbandingan penelitan Van den Berg diketahui bentuk bangunan Masjid Nur Singaraja tanpa Kubah memiliki kemiripan dengan bentuk bangunan yang ada di negeri Hadramaut. (3) Potensi Masjid Nur Singaraja yang dapat dijadikan sumber belajar Sejarah Kebudayaan di SMA, yakni Sejarah, tata kelakuan (pengetahuan), sistem sosial (kebiasaan) dan artefak ( Arsitektur Masjid Nur Singaraja).Kata Kunci : Masjid, Potensi, Sumber Belajar Sejarah This study aimed to determine (1) the establishment of Masjid Nur Background Singaraja, Bali, (2) Structure of Masjid Nur Singaraja, Bali, and (3) the potential that can be used as a source of learning in high school Cultural History of Masjid Nur, Singaraja, Bali. This study used a qualitative approach with step by step: (1) Determining the location of the research, (2) Method of determining the informant, (3) the data collection methods (observation, interviews, and documentary studies), (4) method guaranteeing the validity of the data; (5) method of data analysis, and (6) The method of research results. The results showed that (1) Singaraja Nur mosque founded around 1820 by Salma Ma'Ruf. There are three factors namely the establishment background, religus factors, cultural factors, and social factors, (2) Opinions that could explain the shape of the building is Singaraja Nur Mosque, among the first of the Arab states Nur Mosque Singaraja has a resemblance to the mosque being built first time by the Prophet Muhammad in Medina, both of the ethnic Arab states outside the building Nur Mosque Singaraja has similarities with the existing building castles in Europe, and the third is based on comparison of research known Van den Berg Singaraja Nur mosque building form without the dome has similarities with form of existing buildings in the country Hadramaut. (3) Potential Singaraja Nur mosque that can be used as a source of learning Cultural History in high school, the history, behavior patterns (knowledge), social system (custom) and artifacts (Nur Mosque Architecture Singaraja).keyword : Mosque , Potential , Learning Resources History
Pengaruh Literasi Keuangan, Kualitas Layanan E-Commerce, dan Promosi Penjualan Online terhadap Perilaku Belanja Online Wahyuningtyas, Silfiyah Nur; ., Susanti
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol 5, No 1 (2021)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v5n1.p47-60

Abstract

Perkembangan teknologi saat ini menjadikan internet tidak hanya berfungsi sebagai media komunikasi saja, melainkan telah mempengaruhi perilaku konsumsi masyarakat yaitu dalam berbelanja online. Perilaku belanja online seseorang dapat dipengaruhi oleh berbagai faktor intern dan faktor ekstern. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kualitas layanan e-commerce, dan promosi penjualan online terhadap perilaku belanja online. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan metode korelasional. Penelitian ini mengambil sampel dari mahasiswa Fakultas Ekonomi Universitas Negeri Surabaya menggunakan teknik purposive sampling dengan total 40 responden. Sedangkan teknik analisis data menggunakan teknik analisis regresi linear berganda dengan berbantuan aplikasi IBM SPSS versi 24. Hasil penelitian ini dapat diartikan bahwa Ha diterima dan Ho ditolak yang berarti bahwa vatiabel-variabel bebas tersebut berpengaruh terhadap variabel terikat, dengan pengaruh secara parsial yakni literasi keuangan berpengaruh secara negatif terhadap perilaku belanja online, sedangkan kualitas layanan e-commerce dan promosi penjualan online secara positif berpengaruh terhadap perilaku belanja online.Kata Kunci: Literasi Keuangan, Kualitas Layanan E-Commerce, Promosi Penjualan Online, Perilaku Belanja Online
Bahan Ajar E-Book Interaktif Mata Pelajaran Praktikum Akuntansi Lembaga Berbasis Kontekstual Fitriyani, Artika Vivi; ., Susanti
Jurnal Penelitian dan Pengembangan Pendidikan Vol 4, No 3 (2020): Oktober
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppp.v4i3.29740

Abstract

Perkembangan teknologi dan ilmu pengetahuan pada abad 21 berkembang sangat pesat,  menuntut dunia pendidikan untuk mengikuti perkembangan teknologi dalam proses pembelajaran. Penelitian ini bertujuan untuk menghasilkan bahan ajar e-book dan untuk menganalisis kualitas bahan ajar e-book yang mana telah mengikuti perkembangan revolusi industri 4.0. Jenis penelitian yang digunakan dalam penelitian ini yaitu researchh and development  (R&D), 4D dari Thiragarajan yang terdiri dari 4 tahap yaitu, define, design, develop dan sedangkan tahap disseminat tidak dilaksanakan. Pada penelitian ini menggunakan subjek uji coba yang terdiri dari tiga ahli yaitu, materi, bahasa, serta grafis. Jenis data dalam penelitian ini yaitu  kuantitatif dan kualitatif. Teknik analisis data yang digunakan pada penelitian ini yaitu analisis data deskriptif dan analisis data kuantitatif. Hasil penelitian pengembangan menunjukan bahwa bahan ajar e-book mendapat kriteria sangat layak berdasarkan rata – rata hasil validasi ahli materi, bahasa dan grafis serta bahan ajar siap dilakukan uji coba kepada peserta didik..
Pengaruh Kompetensi, Etika, dan Fee Audit Terhadap Kualitas Audit Malem Ukur Taringan; Primsa Bangun; Susanti .
Jurnal Akuntansi vol. 13 no. 1 April 2013
Publisher : Jurnal Akuntansi

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Abstract

POTENSI MASJID NUR SINGARAJA, BALI SEBAGAI SUMBER BELAJAR SEJARAH KEBUDAYAAN DI SMA Susanti .; Dra. Luh Putu Sendratari,M.Hum .; Dra. Desak Made Oka Purnawati,M.Hum .
Widya Winayata: Jurnal Pendidikan Sejarah Vol. 3 No. 3 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjps.v3i3.2248

Abstract

Penelitian ini bertujuan untuk mengetahui (1) Latar belakang berdirinya Masjid Nur Singaraja, Bali; (2) Struktur Masjid Nur Singaraja, Bali; dan (3) Potensi yang dapat dijadikan sumber belajar Sejarah Kebudayaan di SMA dari Masjid Nur, Singaraja, Bali. Penelitian ini menggunakan pendekatan kualitatif dengan langkah-langkah: (1) Penentuan lokasi penelitian; (2) Metode penentuan informan; (3) Metode pengumpulan data (observasi, wawancara, dan studi dokumentasi); (4) Metode penjaminan keabsahan data; (5) Metode analisis data; dan (6) Metode penulisan hasil penelitian. Hasil penelitian menunjukkan bahwa (1) Masjid Nur Singaraja didirikan sekitar tahun 1820 oleh Ma’ruf Salma. Ada tiga faktor yang melatar belakangi pendiriannya yakni, faktor religus, faktor budaya, dan faktor sosial, (2) Pendapat yang dapat menerangkan bentuk bangunan Masjid Nur Singaraja adalah, pertama dari kalangan orang-orang Arab menyatakan Masjid Nur Singaraja memiliki kemiripan dengan masjid yang dibangun pertama kali oleh Nabi Muhammad SAW di Madinah, kedua dari kalangan luar etnis Arab menyatakan bangunan Masjid Nur Singaraja memiliki kemiripan dengan bangunan kastil yang ada di Eropa, dan yang ketiga berdasarkan perbandingan penelitan Van den Berg diketahui bentuk bangunan Masjid Nur Singaraja tanpa Kubah memiliki kemiripan dengan bentuk bangunan yang ada di negeri Hadramaut. (3) Potensi Masjid Nur Singaraja yang dapat dijadikan sumber belajar Sejarah Kebudayaan di SMA, yakni Sejarah, tata kelakuan (pengetahuan), sistem sosial (kebiasaan) dan artefak ( Arsitektur Masjid Nur Singaraja).Kata Kunci : Masjid, Potensi, Sumber Belajar Sejarah This study aimed to determine (1) the establishment of Masjid Nur Background Singaraja, Bali, (2) Structure of Masjid Nur Singaraja, Bali, and (3) the potential that can be used as a source of learning in high school Cultural History of Masjid Nur, Singaraja, Bali. This study used a qualitative approach with step by step: (1) Determining the location of the research, (2) Method of determining the informant, (3) the data collection methods (observation, interviews, and documentary studies), (4) method guaranteeing the validity of the data; (5) method of data analysis, and (6) The method of research results. The results showed that (1) Singaraja Nur mosque founded around 1820 by Salma Ma'Ruf. There are three factors namely the establishment background, religus factors, cultural factors, and social factors, (2) Opinions that could explain the shape of the building is Singaraja Nur Mosque, among the first of the Arab states Nur Mosque Singaraja has a resemblance to the mosque being built first time by the Prophet Muhammad in Medina, both of the ethnic Arab states outside the building Nur Mosque Singaraja has similarities with the existing building castles in Europe, and the third is based on comparison of research known Van den Berg Singaraja Nur mosque building form without the dome has similarities with form of existing buildings in the country Hadramaut. (3) Potential Singaraja Nur mosque that can be used as a source of learning Cultural History in high school, the history, behavior patterns (knowledge), social system (custom) and artifacts (Nur Mosque Architecture Singaraja).keyword : Mosque , Potential , Learning Resources History
KEBIASAAN BUANG AIR BESAR SEMBARANGAN (BABS) DI DESA TANJUNG PERANAP, TEBING TINGGI BARAT Nila Puspita Sari; Susanti .
Jurnal Kesehatan Vol 9 No 2 (2021): Agustus
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/jkes.v9i2.163

Abstract

Open Defecation is one of problem in developing country such as Indonesia. Indonesia is still currently also facing problems in the field of sanitation and healthy living behaviour. Tanjung Peranap is one of five villages that have open defecation problems (21,8%). The research objective was to find out the factors related to open defecation in Tanjung Peranap village, the working area of ​​the Alai Public Health Centre in Tebingtinggi Barat District. This research method was observation through a quantitative approach with cross-sectional design. Total samples were 191 respondents by simple random sampling. The analysis used univariate and bivariate with Chi Square-test, the measuring instrument is a questionnaire accompanied by processing data through a computer. The results showed that there was a relationship between knowledge, action, family income, ability of means, role of health staff with open defecation free (p value = 0,001;0,001;0,001; 0,018; 0,001; and 0,001). Conclusions are all related research variables. Suggestions for respondents are the improvement of environmental sanitation facilities in the form of providing family latrines  in the village of Peranap as an effort to prevent transmission of diseases from feces.
Pengaruh Kompetensi, Etika, dan Fee Audit Terhadap Kualitas Audit Malem Ukur Taringan; Primsa Bangun; Susanti .
Jurnal Akuntansi vol. 13 no. 1 April 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i1.819

Abstract

THE INFLUENCE OF PROFITABILITY AND LEVERAGE ON CORPORATE SOCIAL RESPONSIBILITY Iswara, Ulfah Setia; Widyawati, Dini; Setyabudi, Teguh Gunawan; ., Susanti
Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 2 (2023): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v4i2.2965

Abstract

This research aims to empirically test and analyze the influence of profitability and leverage on corporate social responsibility. This research includes quantitative research. The research sample was 97 mining companies listed on the Indonesia Stock Exchange in the period 2018 to 2022. The sampling technique used purposive sampling. Profitability is measured using Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and corporate social responsibility is measured using the corporate social responsibility disclosure index (CSRDI). The data used is company annual financial report data. The data analysis technique was carried out using multiple linear regression analysis and data processing via SPSS. The research results show that profitability has a significant positive effect on the company's corporate social responsibility. Leverage has also been proven to influence a company's corporate social responsibility. Companies that are able to generate profits (profits) and manage debt well will have an impact on the corporate social responsibility of mining companies listed on the Indonesia Stock Exchange.