Claim Missing Document
Check
Articles

Found 27 Documents
Search

Does auditor religiosity moderate the effect of auditor expertise on audit quality? Anwar, Achmad Syaiful Hidayat; Ardianto, Ardianto
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.27151

Abstract

Research aims: This study examines the role of religiosity in the relationship between auditor expertise and audit quality.Design/Methodology/Approach: This research employs a survey design with a census study approach. The research sample consisted of 288 audit firm leaders in Indonesia. Hypothesis testing was carried out using SEM-AMOS.Research findings: The analysis results revealed that auditor religiosity moderates the relationship between auditor expertise and audit quality. Religiosity motivates auditors to utilize their expertise optimally, conduct audits more responsibly, objectively, and independently, thereby preventing fraudulent behavior and ensuring the achievement of quality audits.Theoretical contribution/Originality: This study is the first to examine the role of audit religiosity as a moderator in the relationship between auditor expertise and audit quality. The selection of audit religiosity as a moderating variable is based on the inconsistency of previous audit quality literature and the finding that the accounting profession is becoming increasingly secular.Practitioner/Policy implication: This research extends the RBV theory and insights into the significance of auditor religiosity within the broader audit process. This research also helps audit leaders to develop auditor expertise to support quality audits.Research limitation/Implication: Further research is recommended to explore other variables that may influence audit quality. These variables could be explored in relation to factors such as gender, region, culture, age, education level, or ethnicity. The goal is to expand or enrich research findings related to various aspects that determine audit quality.
GERAKAN HIJAU SEKOLAH: UPAYA MENJAGA EKOSISTEM LINGKUNGAN MELALUI PENANAMAN POHON Mutmainah, Mutmainah; Ardianto, Ardianto; Reksamunandar, Rhyan Prayuddy; Syah, Ilham; Anuli, Wildan Y; Asma, Andi; Kadir, Kadir; Santoso, Agung Budi; Cahyani, Dwi; Bachdar, Aditya Jibril Zahran; Idji, Dinda Rahmawati Anugrah; Zahratusitha Timbulus, Nazwa
Mafaza : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Mafaza : Jurnal Pengabdian Masyarakat
Publisher : Mafaza : Jurnal Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/mafaza.v5i2.5741

Abstract

The program aims to foster students’ eco-theological awareness through tree-planting activities as a form of responsibility toward God’s creation, while also creating a green, healthy, and spiritually enriched school environment. The activity took place at Al-Faqih Foundation Kauditan, North Minahasa, on September 18, 2025, involving the foundation board, school leaders, teachers, and students in a spirit of collaboration to care for the environment. The program included several stages: planning, socialization and education, tree planting, as well as evaluation and reflection to strengthen understanding and participation among all stakeholders. The results showed a significant increase in environmental awareness, with about 80% of students actively participating in the planting activities and 90% of teachers supporting the ongoing initiatives. Through the planting of 75 tree seedlings around the school area, the learning atmosphere has become greener, fresher, and more enriched with educational and spiritual values. This program is designed to be sustainable, with regular tree maintenance and continued student involvement in environmental activities to nurture spiritual awareness and ecological responsibility as part of daily school life.
ANALISIS KELAYAKAN USAHATANI BAYAM DI KELURAHAN SIANTAN HILIR KECAMATAN PONTIANAK UTARA KOTA PONTIANAK Ardianto, Ardianto; Suyatno, Adi; Suharyani, Anita
Jurnal Ekonomi Pertanian dan Agribisnis Vol. 9 No. 4 (2025)
Publisher : Department of Agricultural Social Economics, Faculty of Agriculture, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This research aims to determine the Feasibility of Spinach Farming in Siantan Hilir Village, North Pontianak District. The research data used are primary and secondary data and a total of 39 farmers from a total sample population of 296 individuals using the slovin formula. The survey technique used was a survey technique for collecting samples through a random sampling method (simple random technique), technical sampling through interviews using a questionnaire tool. The research results provide evidence that the average income for spinach farming with a land size of less than 0.5 hectares is Rp. 8.25.431/MT and land size of more than 0.5 Ha as much as Rp. 688,688,-/MT, the R/C ratio of spinach farming with a land size of less than 0.5 Ha is also 1.75 and for land sizes above 0.5 Ha it is 1.14 while for price BEP and Production BEP with area land below 0.5 Ha, which is as much as Rp. 2,871 and 219.91 Kg while for land sizes above 0.5 Ha the price BEP and production BEP are Rp. 4,357.- and 862.6 Kg. This shows that spinach farming on a land area of less than 0.5 Ha is more feasible to cultivate when compared to spinach farming on a land area of more than 0.5 Ha.
Prototipe Robot Berbasis Telemetri untuk Mendeteksi dan Memadamkan Kebakaran dengan Menggunakan Arduino ATmega 2560 R3 Rivai Prabumenang, Agung Wibisono; Ardianto, Ardianto; Abdi, Yanwar Muhit
Autocracy: Jurnal Otomasi, Kendali, dan Aplikasi Industri Vol. 5 No. 02 (2018): Otomasi, Kendali, dan Aplikasi Industri
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.157 KB)

Abstract

This research aims to design Fire Detector On Stove By Using Infrared Flame Sensor Prototype Based by Arduino Atmega 2560 R3. The research method used is laboratory experiment. The research stages include designing a mechanical, electrical system, creating an arduino program, realizing and testing a fire detector on a stove prototype. The Fire Detector On Stove Using Infrared Flame Sensor Prototype Based by Arduino Atmega 2560 R3 consists 3 main blocks, namely: (1) Infrared Flame Sensor, (2) Short message notification, and (3) Extinguishers. The fire detector sensor is designed using the Infrared Flame Sensor principle. Short message notifications are sent via SMS Gateway SIM900A. Excessive fire extinguishers use the DC motor pump principle. The proposed prototype can be realized by detecting an excessive fire, then the pump spraying water to minimize the fire then SMS Gateway SIM900A will send a short message to the destination number and at same time buzzer ON . Penelitian ini bertujuan untuk merancang Prototipe Pendeteksi Kebakaran Pada Kompor Dengan Menggunakan Infrared Flame Sensor Berbasis Arduino Atmega 2560 R3. Metode penelitian menggunakan eksperimen laboratorium. Tahap-tahap penelitian meliputi perancangan sistem mekanikal, elektrikal, membuat program arduino, merealisasikan dan menguji prototipe pendeteksi kebakaran pada kompor. Prototipe Pendeteksi Kebakaran Pada Kompor Dengan Menggunakan Infrared Flame Sensor Berbasis Arduino Atmega 2560 R3 terdiri dari 3 blok utama, yaitu : (1) Infrared Flame Sensor, (2) Pemberitahuan pesan singkat, dan (3) Pemadam api saat berlebih. Sensor pendeteksi kebakaran dirancang dengan menggunakan prinsip Infrared Flame Sensor. Pemberitahuan pesan singkat dikirim melalui SMS Gateway SIM900A. Pemadam api saat berlebih menggukan prinsip motor pompa air DC. Prototipe yang diusulkan dapat direalisasikan dengan mendeteksi api yang berlebih, kemudian pompa menyemprotkan air untuk meminimalisir api lalu SMS Gateway SIM900A akan mengirim pesan singkat ke nomor tujuan dan buzzer berbunyi sebagai tanda api yang berlebihan.
Ecological Jurisprudence and Character Education: A Study of Implementation in the Adiwiyata Program at Madrasahs Maarif, Muhammad Anas; Hikmah, Nur Lailatul; Arif, Muhamad; Ardianto, Ardianto
Tafkir: Interdisciplinary Journal of Islamic Education Vol. 7 No. 2 (2026): Integrative Islamic Education
Publisher : Pascasarjana Universitas KH. Abdul Chalim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/tijie.v7i2.2027

Abstract

The environmental crisis demands an educational approach that is not only technical but also spiritual and moral. This study aims to analyze the implementation of ecological fiqh in shaping students’ environmental care character at MTs Al Hikam Jombang through the Adiwiyata program. This research employed a qualitative case study design. Data were collected through in-depth interviews, participatory observation, and documentation, and analyzed using data reduction, display, and conclusion drawing techniques. The findings reveal that ecological fiqh was systematically integrated into the school’s vision, mission, curriculum, learning activities, and institutional culture. Fiqh-based values such as muhasabah (self-reflection), mu’āhadah (commitment), mu‘āqabah (spiritual sanction), muraqabah (awareness of God’s presence), and mujahādah (struggle against ego) were instilled through participatory environmental actions. Students not only gained knowledge of environmental issues but also recognized them as a religious responsibility rooted in the Islamic mandate of stewardship (khalifah) on Earth. This study affirms that fiqh can be reconstructed as a contextual ethical-educational framework, and that Islamic education holds great potential to foster spiritually grounded environmental education.
Automatic Rubber Tapping Bowl Cover Based on Raindrop Sensor and Remote-Control using Telegram Dasmen, Rahmat Novrianda; Ardianto, Ardianto; Herda, Fitria Destian; Faizal, Faizal; Rasmila, Rasmila
Jurnal Listrik, Instrumentasi, dan Elektronika Terapan Vol 7, No 1 (2026)
Publisher : Departemen Teknik Elektro dan Informatika Sekolah Vokasi UGM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/juliet.v7i1.117159

Abstract

Rubber plantations are one of the primary commodities providing livelihoods for farmers in Indonesia, such as in South Sumatra Province. The main issue: rainwater contamination reduces the quality and market value of latex, impacting farmers’ income. The quality of the latex produced significantly affects its market value, with rainwater contamination being a key factor. A decline in latex quality will lead to a decrease in its market value, which in turn will affect rubber farmers’ income. Therefore, this study developed an IoT device for rubber tapping containers with a cover, which will automatically close the container using a rain sensor. Method action research with field testing in Meranjat Village, Ogan Ilir. This is an effort to prevent latex from being contaminated by rainwater during rainy weather conditions. The application and testing of this automatic rubber tapping container cover were conducted at a rubber plantation in Meranjat Village, Ogan Ilir Regency. Results: 95% closure success rate (sensor activates at 3–5 drops), PIR detection <30 cm, Telegram control. Test results show an automatic closure success rate of 95%, with the rain sensor activating after 3–5 drops of water. Additionally, this IoT device is equipped with a PIR sensor to alert users of any unauthorized entry or attempts to steal latex from the rubber tapping container. The PIR sensor can detect movement at a distance of less than 30 cm and activate an alarm as a warning. Furthermore, this study also added a remote-control feature for this IoT device using the Telegram app.
Pengaruh Citra Sekolah dan Kualitas Pelayanan terhadap Kepuasan Wali Murid pada TK An-Nabil Bumi Jati Elok Kabupaten Tangerang Widiastuti, Cantya; Ardianto, Ardianto; Faroh, Wahyu Nurul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7075

Abstract

This study aims to determine the effect of school image and service quality on parent satisfaction at An-Nabil Bumi Jati Elok Kindergarten in Tangerang Regency. This study uses a quantitative causal method with a saturated sampling technique and a total of 73 respondents. The results show that school image has a positive and significant effect on parent satisfaction with a coefficient of determination of 53.2%. The partial hypothesis test shows that tcount > ttable (8.989 > 1.993) and Sig (<0.001 < 0.05), thus Ho is rejected and Ha is accepted. Service Quality has a positive and significant effect on Parent Satisfaction with a coefficient of determination of 64.8%. The partial hypothesis test obtained tcount > ttable (11.437 > 1.993) and Sig (<0.001 < 0.05), thus Ho is rejected and Ha is accepted. School Image and Service Quality have a positive and significant effect on Parent Satisfaction, with a simultaneous coefficient of determination of 69.6%. The simultaneous hypothesis test was influenced by the Fcount > Ftable (79.957 > 3.128) and sig (< 0.001 < 0.05) values, thus Ho was rejected and Ha was accepted. This means that school image and service quality have a positive and significant simultaneous effect on parent satisfaction.