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Pengaruh Fee Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Makassar Muh. Ade Putra; Dewi Anggraeni; Diah Ayu Gustiningsih
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.250

Abstract

ABSTRAK Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh fee audit dan reputasi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Kota Makassar. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Jumlah responden sebanyak 35 auditor yang bekerja di Kantor Akuntan Publik di Kota Makassar. Metode analisis menggunakan analisis regresi berganda, Alat analisis data yang digunakan untuk menguji hipotesis diolah dengan menggunakan bantuan program SPSS. Hasil uji t (parsial) variabel fee audit menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit, dan hasil uji t (parsial) variabel reputasi auditor menunjukkan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit. ABSTRACT The purpose of this study is to determine the effect of audit fees and auditor reputation on audit quality at Public Accounting Office in Makassar City. This type of research is quantitative research. Data collection techniques using a questionnaire. The number of respondents as many as 35 auditors who work in the Public Accounting Office in Makassar City. The analysis method uses multiple regression analysis. The data analysis tool used to test the hypothesis is processed using the SPSS program. The results of the t-test (partial) of the audit fee variable show that the audit fee has a positive effect on audit quality, and the t-test (partial) result of the auditor's reputation variable shows that the auditor's reputation has a positive effect on audit quality.
PURIFICATION OF KROSOK SALT (CRUDE SOLAR SALT) THROUGH RECRYSTALLIZATION METHOD WITH ADDITION OF DIFFERENT CONCENTRATIONS OF SLAKED LIME (Ca(OH2)) Perdana Ixbal Spanton; Dewi Anggraeni
AQUASAINS Vol 12, No 2 (2024): March 2024
Publisher : Jurusan Perikanan dan Kelautan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/aqs.v12i2.p1499-1505

Abstract

Purifying krosok salt (crude solar salt) is an essential step in the food and pharmaceutical industry to ensure product quality. One of the methods used for the purification of krosok salt in this study was recrystallization, involving the addition of slaked lime (Ca(OH)2) at various concentrations. Recrystallization entails dissolving salt crystals in water, followed by filtration to separate impurities from the clean salt solution. This purified salt solution is then heated to produce purer salt crystals. The aim of this study was to analyze the quality content of salt in the yielded pure salt. The significance of this research lies in its contribution of new knowledge regarding simple traditional salt processing methods, which can yield higher-quality salt with significant economic value. In this process, Ca(OH)2 was added at concentrations of 0.1%, 0.08%, and 0.06% to assess its effect on krosok salt purification. The research methodology employed experimental methods. The study's results indicated that the NaCl level test yielded an average value of 96.7% with a C concentration of 0.06%. The highest avera-ge value of 97.686% for the degree of whiteness was observed at a C concentration of 0.1%. Magnesium content averaged 0.07% at a C concentration of 0.06%, while calcium content averaged 0.058% at the same concentration. Keywords: Krosok salt, recrystallization, betel lime, salt quality.
Strategi Guru Pendidikan Agama Islam Sebagai Upaya Mengatasi Perilaku Bullying Siswa (Studi Kasus di SMP Negeri 1 Peterongan Jombang) Dewi Anggraeni; Lailaturrohmah Selan; Laily Masruroh
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 4 (2024): Agustus : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i4.2085

Abstract

In the world of modern education, this educational process in practice also has several obstacles that affect the quality of the education. One branch of juvenile delinquency is the issue of bullying. For this reason, this research raises and examines the factors that can cause this suffering as well as several strategies used by teaching staff, especially Islamic teachers at SMP Negeri 1 Peterongan Jombang. The consequences of this review are as per the following: Types of harassment behavior found include mocking or making friends with inappropriate names, seriously mocking friends, spitting at friends, making friends angry by hitting them first. the existence of peer groups that encourage or influence bullying behavior.
Hubungan Antara Umur, Jenis Kelamin, Bentuk Tubuh, dan Kepercayaan Diri terhadap Perilaku Bullying pada Anak Usia Dini Dewi Anggraeni; Diana; Yuniarti
Kiddo: Jurnal Pendidikan Islam Anak Usia Dini Vol. 5 No. 2 (2024)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/kiddo.v5i2.14889

Abstract

Bullying has occurred among children in Indonesia at various levels of education, from high school, middle school, elementary school, and even early childhood education. Bullying in Indonesia has brought a lot of psychological and physical trauma. Following these problems, this research aims to determine the bullying behavior that occurs in young children in cities and villages along with the largest percentage of the types of bullying behavior that occurs. Apart from that, this research also tested the relationship between several children's characteristics, such as age, gender, body shape, and self-confidence on bullying behavior. This research method is descriptive quantitative and correlational with a sampling technique using cluster sampling. Research data collection used a survey method by distributing questionnaires to 4 PAUD schools in Pontianak City and 4 PAUD schools in Kubu Raya Regency. From the 172 data obtained, it shows that every child, both in the city and in the village, experiences all types of bullying behavior with the largest percentage being physical bullying. This research also shows that age, gender, and self-confidence have a significant relationship to bullying behavior. Based on the research results, participation from various parties is needed to prevent and deal with bullying problems that begin in early childhood who are entering the golden age. Not only in cities, bullying in villages also needs to be given more attention, because bullying incidents in villages have a higher percentage than in cities.
Pendidikan Agama Islam Upaya Deradikalisasi Di Lingkungan Perguruan Tinggi Lulub Nurkhaliza; Dewi Anggraeni; Nada Dwiyasyah; Septia R Mutmainah; Muhamad Parhan
AL-MUTSLA Vol. 6 No. 2 (2024): Jurnal Al Mutsla
Publisher : STAIN MAJENE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/jstain.v6i2.970

Abstract

Mahasiswa rentan terhadap radikalisme karena mudah disusupi paham politik dan agama yang radikal, mahasiswa lebih rentan terhadap ideologi radikal karena jiwa muda yang memiliki pemikiran jangka pendek dan kurang dewasa, serta masyarakat kelas ekonomi menengah ke bawah juga rentan terhadap janji-janji manis dan harta benda dari kelompok radikalisme tersebut, akibatnya mereka mudah direkrut menjadi pengurus organisasi radikalisme. Tujuan dirancangnya artikel ini adalah menganalisis, mengetahui strategi yang efektif, serta menyediakan rekomendasi kebijakan untuk meningkatkan efektivitas peran pendidikan agama Islam dalam mencegah radikalisme di lingkungan perguruan tinggi dengan metode dalam artikel ini adalah metode kualitatif khususnya studi literatur. Artikel ini akan menghasilkan; 1) Peran pendidikan agama Islam dalam mencegah radikalisme di lingkungan perguruan tinggi dengan pemberian pemahaman yang benar, pembentukan karakter yang baik, serta penanaman nilai-nilai kemanusiaan. 2) Strategi dan metode yang efektif dalam mengimplementasikan pendidikan agama Islam sebagai upaya deradikalisasi dengan pengembangan kurikulum yang inklusif dan seimbang antara ajaran agama Islam yang moderat dan nilai-nilai toleransi melibatkan penyusunan materi pelajaran yang tidak hanya menekankan aspek keagamaan, tetapi juga memperkuat pemahaman tentang toleransi, pluralisme, dan menghormati perbedaan. 3) Rekomendasi kebijakan untuk meningkatkan efektivitas pendidikan agama Islam dalam menangani isu radikalisme di lingkungan perguruan tinggi dengan menyusun kurikulum yang seimbang antara ajaran agama Islam yang moderat, pemahaman tentang toleransi, pluralisme, dan pencegahan radikalisme juga dapat memberikan pelatihan kepada dosen dan staf.
Optimasi Parameter PID Pada Sistem Kontrol Suhu Alat Roasting Biji Kopi Dewi Anggraeni; Saputra, Aditya Ilham; Sakti, Setyawan Purnomo
Jurnal Fisika Unand Vol 14 No 2 (2025)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jfu.14.2.145-151.2025

Abstract

Coffee is an important commodity for Indonesia. This huge potential must be utilized optimally. One of the important stages in processing coffee beans is the process of roasting coffee beans. This research focuses on optimizing PID control parameters on coffee bean roasting equipment. The main stages in determining PID control parameters are carried out using MATLAB's PID Tuner and also the process of improving the parameter values. From this research it can be concluded that the PID parameters to improve the temperature control performance of coffee roasting equipment, in the temperature ranges of 210 °C, 215 °C, 220 °C, 225 °C, and 230 °C indicate that the PID parameters have been improved (Kp = 5, Ki = 0.017, and Kd = 2) has better performance compared to parameters obtained directly from PID Tuner Matlab (Kp = 33.4, Ki = 1, and Kd = 4.74). Parameters that have gone through the refinement process show a fairly fast rise time (123 seconds), small overshoot (2.8 °C) and no significant oscillations occur in the system. Thus, it can be concluded that the use of refined PID parameters is more optimal for controlling temperature in coffee bean roasting equipment, because it produces a better system response. By improving the PID parameter values, it is hoped that it can produce roasted coffee beans with accurate variations in maturity levels, so that users can determine the desired taste and aroma characteristics of coffee based on the maturity level.
Upaya Pengembangan UMKM Melalui Digital Marketing Magetsari, Ovy Noviati Nuraini; Pakpahan, Arnolt Kristian; Arief, Abubakar; Alvito Bastanta; Ramadani; Dewi Anggraeni
Dirkantara Indonesia Vol. 3 No. 2 (2025): September-Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v3i2.127

Abstract

Mengamati aspek industri kecil dan menengah menjadi sumber optimisme yang menjanjikan, namun perlunya disertai dengan persiapan yang matang dan dukungan yang tepat, terutama dari pemerintah. Peran penting industri kecil dalam pengembangan ekonomi semakin relevan seiring dengan tuntutan perubahan zaman, terutama setelah penerapan perdagangan bebas MEA pada 31 Desember 2015. Usaha kecil menengah (UKM) Indonesia berpartisipasi secara kompetitif dan memberikan kontribusi yang lebih besar dibandingkan dengan negara-negara Asean lainnya. Untuk memastikan keberlanjutan, daya saing, dan pertumbuhan UKM di tengah dinamika ekonomi global, Kementerian Koperasi dan UKM memiliki kepedulian dan komitmen untuk mendukung upaya menghadapi pelaksanaan MEA. Ini dilakukan melalui koordinasi, sinkronisasi, sinergi, dan kerjasama di semua tahapan produksi, distribusi, dan pemasaran dalam rangka memberdayakan koperasi dan UMKM. Sebelum mencapai tingkat perkembangan seperti saat ini, Usaha Mikro, Kecil, dan Menengah (UMKM) juga menghadapi beberapa tantangan dalam menjalankan operasionalnya, yang antara lain adalah Keterbatasan Penguasaan Teknologi, Keterampilan Pemasaran, Kendala Modal dan Risiko Penipuan. Mengatasi permasalahan yang dihadapi UMKM, Fakultas Ekonomi dan Bisnis (FEB) Universitas Trisakti sebagai bentuk Tridharma Perguruan Tinggi memberikan pemahaman mengenai konsep digital marketing sebagai bentuk pengembangan usaha UMKM pada kelompok UMKM Rufata. UMKM Rufata yang terletak di Gudang Sarinah Pancoran ini merupakan usaha kuliner yang terdiri dari beberapa jenis kuliner diantaranya Kantin Si Uda, Kedai Anna, Warmindo Dua Putri, Pawon Ibu ‘Q, Kantin Berkat, Kedai Ozira, Bakso Malang, Sate Padang Ali dan D’Sabda Café. Dengan adanya kegiatan ini diharapkan para peserta UMKM dapat mengembangkan bisnisnya yang nantinya akan dapat meningkatkan pendapatan dan laba usaha.
Pelatihan Meningkatkan Kompetensi Siklus Akuntansi Bagi Guru SMK Harahap, Cicely Delfina; Aryati, Titik; Kurniawati; Siti Mainah; Saskia Azahra Fauziah; Dewi Anggraeni
Dirkantara Indonesia Vol. 3 No. 2 (2025): September-Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v3i2.135

Abstract

Kegiatan Pengabdian kepada Masyarakat ini dilaksanakan dengan tujuan untuk meningkatkan kompetensi guru-guru SMK di Jakarta Barat dalam bidang akuntansi, seiring dengan kebutuhan mendesak untuk meningkatkan kualitas pendidikan vokasional di Indonesia. Pelaksanaan kegiatan ini melibatkan 20 guru SMK yang belum tersertifikasi, melalui pelatihan yang dirancang secara komprehensif dan interaktif. Metode pelaksanaan terdiri dari tahap persiapan, pelaksanaan, dan evaluasi, yang meliputi pemberian materi siklus akuntansi, praktikum, serta pendampingan langsung oleh narasumber ahli. Hasil yang dicapai menunjukkan adanya peningkatan signifikan dalam pemahaman peserta terhadap materi yang diberikan, yang terlihat dari perbandingan nilai pre-test dan post-test. Keberhasilan ini mengindikasikan bahwa pelatihan yang diberikan efektif dalam meningkatkan kompetensi guru-guru SMK, dan diharapkan dapat berlanjut dengan cakupan yang lebih luas serta melibatkan lebih banyak guru di masa mendatang, guna memperkuat kualitas pendidikan vokasional secara merata di Indonesia.
Strategi penanaman karakter Cinta Tanah Air melalui kegiatan kepesantrenan di Pondok Pesantren Al Khair Wal Barokah Dewi Anggraeni; Silvi Maharani
Indonesian Journal of Islamic Religious Education Vol. 2 No. 1 (2024): Indonesian Journal of Islamic Religious Education (INJIRE)
Publisher : ADPISI (Asosiasi Dosen Pendidikan Agama Islam Se-Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63243/1ccyka30

Abstract

The influence of foreign culture and globalization has made the younger generation less understanding and appreciative of the values of nationalism. Therefore, pesantren education as the oldest educational institution in Indonesia, has a strategic role in shaping the character of students who are noble and have a strong sense of patriotism. Research data shows that the sense of love for the country is currently experiencing a decline, especially among students. This can be seen from almost some Indonesian students who only memorize Pancasila. To overcome this challenge, a strategy is needed to instill the character of patriotism. This study aims to describe boarding activities at Al Khair Wal Barokah Islamic Boarding School and analyze the strategies used in instilling the character of love for the country to students. This research uses interviews, observations and documentation studies as data collection methods, followed by critical and reflective analysis. The findings of this study reveal that the organized boarding activities are closely related to nationalism. The strategy in instilling the character of love for the homeland for students at Al Khair Wal Barokah Islamic Boarding School is carried out through national commitment which is realized through flag ceremonies, exemplary pesantren caregivers, and local identity through the use of batik which reflects pride in cultural heritage.
Efektifitas Penggunaan Aplikasi Pintar Berbasis Android dan Machine Learning untuk Pengkajian Diabetic Foot Ulcer di Rsud Dr. Dradjat Prawiranegara Serang Dewi Rahmawati; Eka Ernawati; Dewi Anggraeni; Ernawati Ernawati; Edi Suherlan; Febri Febri; Indah Mae Nur Falakh; Siti Iyah Fauziyah; Nurhajijah Nurhajijah; Muhamad Wahyu Ramdan; Syahban Rangkuti
JURAL RISET RUMPUN ILMU TEKNIK Vol. 3 No. 2 (2024): Oktober : Jurnal Riset Rumpun Ilmu Teknik
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurritek.v3i2.6007

Abstract

Diabetic wounds have quite serious impacts on sufferers, so a comprehensive wound assessment must be carried out. However, currently there are still many nurses who carry out wound assessments only relying on the nurse's experience in assessing wound characteristics. The use of a digital application (Dicafoler) is a solution to be used as a tool to comprehensively assess diabetes wounds so that it can minimize the impact of the risk of infection and amputation. The aim of this research is to describe the use of the dicafoler application as a tool to assess diabetes wounds among nurses at RSUD Dr. Dradjat Prawiranegara Serang. The research design used in this research is Quantitative Description. Sampling technique with a total sampling of 24 respondents. The results of this research were that the age of the executive nurses was young adults (25-35 years), the dominant sex was that the executive nurses were female, the educational level of the executive nurses was at most D3 nursing, the length of service of the executive nurses was >5 years. Bivariate results show that the use of Dicafoler is effective in assessing wounds more accurately. The conclusion of this research is that the Dicafoler application can be easily used to assist in the process of assessing diabetic wounds, but it requires further development through further research to add incomplete features so that a comprehensive assessment can be carried out.