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Peran Auditor Internal Dalam Consulting Perusahaan Subekti Catur Oktarisa; Wiwik Supratiwi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3443

Abstract

This study examines the added value that businesses can derive from internal auditors through their consulting role. This is research that provides an overview of consulting activities in a business context. In today's complexity and constantly changing business issues, leveraging the wealth of collective business information obtained by internal auditors to add value and enhance competitiveness is therefore a good strategy. Under stewardship theory, internal audit will support the board and management team through a consulting role and are expected to provide advice on business improvements or future investment opportunities if the company is aggressive for new ventures, etc. This research is a literature review that discusses the nature and level of consulting activity in a company. The results show that internal auditors provide consultation at the request of management, the board of directors or the audit committee, on an ad-hoc basis to help improve business operations and to achieve organizational goals. This study contributes to the literature by providing deeper insight into the nature and level of consulting activity carried out by internal auditors.
Pembelajaran Berdiferensiasi untuk Meningkatkan Pemecahan Masalah Matematika: Penelitian Tindakan Kelas di Sekolah Dasar Fadilatul Khoiriyah; Via Yustitia; Wiwik Supratiwi
Journal Innovation In Education Vol. 2 No. 3 (2024): September : Journal Innovation in Education (INOVED)
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/inoved.v2i3.1777

Abstract

This study aims to improve the problem-solving abilities of second-grade students at SD Negeri Dukuh Menanggal 1 Surabaya in mathematics through the application of differentiated learning in fraction material. This Classroom Action Research (CAR) was conducted in two cycles. In the first cycle, the test results showed that the average student score was 68.82, with a learning mastery rate of 37.5%. Only 9 out of 24 students passed, while 15 others had not yet met the minimum passing criteria. This was due to the use of conventional teaching methods and the teacher's lack of understanding of differentiated learning. After improvements were made in the second cycle, the students' average score increased to 81.17, with a learning mastery rate of 96% (23 students passed). The results of this study indicate that differentiated learning can significantly improve students' problem-solving abilities in fraction material and make learning more meaningful and interactive.