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All Journal Al-Zahra : Journal for Islamic and Arabic Studies Jurnal Ilmiah Administrasi Publik (JI@P) BAREKENG: Jurnal Ilmu Matematika dan Terapan INTECOMS: Journal of Information Technology and Computer Science Visual Heritage: Jurnal Kreasi Seni dan Budaya SENADA : Semangat Nasional Dalam MengabdI Interdependence Journal of International Studies West Science Accounting and Finance Darma Cendekia Jurnal Pengabdian Masyarakat dan Penelitian Terapan Journal of Environment Behavior and Engineering Research in Accounting Journal
Taufiq Akbar
Jurusan Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya, Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation

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Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms Siregar, Ernisa; Akbar, Taufiq; Lanjarsih, Laela
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2034

Abstract

Audit switching, or the replacement of a public accounting firm by a company, plays a critical role in ensuring audit independence and the reliability of financial reporting. In the manufacturing sector, which significantly contributes to Indonesia’s GDP, audit quality is especially crucial due to the complexity and public exposure of operations. This study employs a purposive sampling method to select a sample of 85 manufacturing firms listed in Indonesia, observed over a three-year period from 2021 to 2023, resulting in a total of 255 observations. Using a quantitative approach, this research aims to address inconsistent findings in previous studies and fill existing gaps in the literature. The results reveal that audit fee, audit opinion, and public accounting firm (PAF) size do not significantly influence the likelihood of auditor switching, as these factors are often perceived as marginal or standardized by management. However, audit tenure shows a significant positive effect, suggesting that longer audit relationships may raise concerns regarding auditor independence and objectivity. Consequently, audit tenure emerges as a key determinant in auditor switching decisions, highlighting its role in maintaining the credibility and integrity of financial audits.
PERFORMANCE COMPARISON OF K-MEDOIDS AND DENSITY BASED SPATIAL CLUSTERING OF APPLICATION WITH NOISE USING SILHOUETTE COEFFICIENT TEST Akbar, Taufiq; Tinungki, Georgina Maria; Siswanto, Siswanto
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 17 No 3 (2023): BAREKENG: Journal of Mathematics and Its Applications
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/barekengvol17iss3pp1605-1616

Abstract

Cluster analysis is a technique for grouping objects in a database based on their similar characteristics. The grouping results are said to be good if each cluster is homogeneous, and can be validated using the silhouette coefficient test. However, the presence of outliers in the data can affect the grouping results, so methods that are robust to outliers are used, such as K-Medoids and Density-Based Spatial Clustering of Applications with Noise. The purpose of this study is to compare the results and performance of the two methods using the silhouette coefficient test on data on human development indicators in South Sulawesi Province in 2021. The results of the analysis show that K-Medoids produced 2 groups, namely the districts/cities group which has indicators of human development that consist of 21 districts/cities, and the high group, which consists of 3 districts/cities, while Density-Based Spatial Clustering of Application with Noise produces 1 group that has the same characteristics, which consists of 19 districts/cities, and the remaining 5 districts/cities are identified as noise. Based on the silhouette coefficient test, K-Medoids have a greater value than Density-Based Spatial Clustering of Application with Noise, namely 0,635 and 0,544, respectively, so that K-Medoids have better performance.
I‘ādah Taḥdīd al-Qiblah fī Masjid al-Muhājirīn bi-Keirum – Bābūā min khilāl Ṭarīqatayn: al-Falakiyyah wa-al-Fiqhiyyah Rahman, Hendra Yulia; Amri; Akbar, Taufiq
Al-Zahra : Journal for Islamic and Arabic Studies Vol. 22 No. 1 (2025): Al-Zahra: Journal for Islamic and Arabic Studies
Publisher : Al-Zahra : Journal for Islamic and Arabic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/h5saqa27

Abstract

The Qibla direction constitutes a fundamental element in Islamic worship, particularly in the performance of prayer, as it is one of the essential conditions for its validity. However, the accuracy of the Qibla orientation in many mosques remains an issue that requires re-examination, including in Al-Muhajirin Mosque, Keerom, Papua. This study aims to analyze and reconstruct the Qibla orientation of the mosque by employing both astronomical and jurisprudential approaches. The falakiyyah approach involves field observation and measurement using Qibla-determining instruments such as the compass, theodolite, and Qibla applications. The fiqhiyyah analysis engages in a literature study of classical fiqh texts and relevant legal opinions (fatwas) concerning the importance of Qibla accuracy, complemented by interviews with local religious figures to capture communal perceptions of Qibla correction. The research adopts a field research design with a descriptive-qualitative approach, integrating both astronomical and juridical perspectives. The findings indicate a measurable deviation in the current Qibla orientation, necessitating correction to align with precise geographical coordinates. From a jurisprudential perspective, adjusting the Qibla becomes imperative in order to achieve the integrity of worship. Consequently, the reconstruction entails both positive and negative implications for the congregation of Al-Muhajirin Mosque.
Co-Authors Agung Zainal Muttakin Raden Amri anwardi, anwardi Ayuningtyas, Setiani Georgina Maria Tinungki Gustarina, Fauzia Hedwigis Esti Riwayati Hendra Yulia Rahman, Hendra Yulia Jasman Jasman Jumadil, Jumadil Laela Lanjarsih Markonah, Markonah Mohamad Sjafei Andrijanto Muh. Fikruddin Buraerah Muhammad Iqbal N. Nazaruddin Noerisman, Jihan Nurhasanah Nurhasanah Putri Junaini, Adek S Siswanto Siregar, Ernisa Sugiyarto Sugiyarto Suharyanto Suherman, Suherman Trinandari Prasetya Nugrahanti Widi Hartono Wulandari