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All Journal AL-TA´LIM Accounting Research Unit (ARU JOURNAL)
Asnawir Asnawir
State Institute for Islamic Studies – Imam Bonjol of Padang
Economics, Econometrics & Finance Education

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THE CORRELATION BETWEEN CHARACTER BUILDING AND PEACEFUL THINKING OF STUDENTS AT DARUSSALAM ISLAMIC BOARDING SCHOOL IN PONOROGO, EAST JAVA Asnawir, Asnawir
AT-TALIM Vol 19, No 2 (2012)
Publisher : Institut Agama Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.758 KB) | DOI: 10.15548/jt.v19i2.11

Abstract

The aim of this research to identify the correlation between the character building and peaceful thinking of students at the Darussalam Islamic Boarding School (Gontor). Character building is a fundamental part of Islamic education in Darussalam Islamic Boarding School as an agenda for educating their students, like: sincerity, simplycity, self-sufficency Islamic Brotherhood and freedom. This is descriptive quantitative research which observation and questionaire were used to colected the data. Population of this research were 400 pupils. Meanwhile, the sample of 200 students were as  respondents of this research (simple random sampling). This research was found that there were correlation between character building and peaceful thinking of students. The r score  = 0,511 and r table = 1,64 and p = 0.000 , 0.05. It means, Ho rejected and recieved H1. There were correlation between character building and peaceful thinking of students.
The Pengaruh Sumber Daya Manusia, Teknologi Informasi, dan Etika Profesi terhadap Kualitas Auditor Eksternal Asnawir, Asnawir; Touwely, Godprit Haris; Hidayatullah, Andi Muh Syukur; Firmansyah, Andi; Taliding, Arianto; Nurhaedah, Nurhaedah
Accounting Research Unit (ARU Journal) Vol 6 No 2 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss2pp184-193

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh Sumber Daya Manusia (SDM), Penggunaan Teknologi Informasi (TI), dan Etika Profesional terhadap Kualitas Auditor Akuntan Publik Eksternal pada Kantor Akuntan Publik (KAP) di wilayah Kalimantan dan Sulawesi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research, yang bertujuan menjelaskan hubungan kausal antarvariabel melalui analisis Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4. Data primer diperoleh dari hasil penyebaran kuesioner kepada 70 auditor eksternal yang dipilih secara purposif berdasarkan representasi wilayah. Hasil penelitian menunjukkan bahwa SDM, TI, dan Etika Profesional berpengaruh positif dan signifikan terhadap kualitas auditor eksternal. Di antara ketiga variabel tersebut, SDM menjadi faktor paling dominan yang menentukan keberhasilan audit, diikuti oleh peran TI dan Etika Profesional sebagai faktor pendukung. Selain itu, Kualitas Auditor Akuntan Publik Eksternal berperan sebagai variabel pemoderasi yang memperkuat hubungan antarvariabel utama. Secara empiris, penelitian ini menegaskan pentingnya peningkatan kompetensi auditor, adaptasi teknologi audit modern, serta penerapan etika profesional secara konsisten dalam membentuk audit yang kredibel, transparan, dan berintegritas tinggi.
Co-Authors Andi Firmansyah Hidayatullah, Andi Muh Syukur Nurhaedah Nurhaedah Prima Aswirna Reza Fahmi Taliding, Arianto Touwely, Godprit Haris