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All Journal Jurnal Akuntansi & Auditing Indonesia Foristek Berkala Ilmiah Pendidikan Biologi (BioEdu) Measurement : Jurnal Akuntansi ECEIJ (Early Childhood Education Indonesian Journal) Jurnal Teknik Informatika STMIK Antar Bangsa ILKOM Jurnal Ilmiah JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management GEMA EKONOMI Jambura Accounting Review Majalah Kedokteran Andalas JISICOM (Journal of Information System, Infomatics and Computing) The International Journal of Business Review (The Jobs Review) FINANCIAL : JURNAL AKUNTANSI Technologia: Jurnal Ilmiah Journal of Contemporary Accounting ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Global Financial Accounting Journal Jurnal Akuntansi Jurnal Infortech Jurnal Pengabdian kepada Masyarakat Nusantara ASANKA: Journal of Social Science And Education JESS (Journal of Education on Social Science) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen Informatika Jayakarta INSANtek – Jurnal Inovasi dan Sains Teknik Elektro SOSEARCH : Social Science Educational Research JURNAL GEOGRAFIKA (GEOGRAFI LINGKUNGAN LAHAN BASAH) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat Bhinneka The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy Journal of Agriculture and Animal Science Scientium Management Review Jurnal Mutiara Ilmu Akuntansi JURNAL ILMIAH HUKUM DAN KEADILAN MDP Student Conference Jurnal Riset Ekonomi dan Akuntansi Inspiration: Jurnal Teknologi Informasi dan Komunikasi Journal of Accounting Information System Conference on Community Engagement Project (Concept) Nanggroe: Journal of Scholarly Service Socius: Social Sciences Research Journal Journal of Islamic Economics and Finance Journal of Authentic Research International Journal of Geography, Social, and Multicultural Education (IJGSME) Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat Journal of Citizen Research and Development Al Hikmah: Indonesian Journal of Early Childhood Islamic Education Jurnal Akuntansi Early Childhood Islamic Education Journal Balance: Jurnal Ekonomi
Sari Dewi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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The Impact of Auditor Selection on Financial Statement Quality: Evidence from Listed Companies in Indonesia Dewi, Sari; Wati, Lidia; Karjantoro, Handoko; Harsono, Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5403

Abstract

This study aims to analyze the impact of auditor selection on the quality of financial statements by considering factors such as auditor independence, competence, and reputation as key determinants of transparency and accountability in financial reporting. Using a quantitative approach with descriptive and causal-comparative methods, the study analyzes secondary data from companies listed on the Indonesia Stock Exchange (IDX). The sample was selected through purposive sampling based on criteria such as completeness of financial reports and the presence of audited statements. The results reveal that auditor selection whether from Big Four or non-Big Four firms does not significantly affect the quality of financial statements. Instead, total accruals show a significant negative effect, indicating that internal financial practices play a more substantial role than auditor type in determining financial reporting quality. Despite this, prior literature emphasizes that auditor quality, industry specialization, and experience still contribute indirectly by strengthening oversight. Therefore, future research should explore additional variables such as auditor tenure, audit committee effectiveness, and corporate governance as mediators or moderators. Expanding the sample and observation period, as well as applying multi-dimensional measures of financial statement quality, such as earnings persistence and conservatism, can improve the robustness and generalizability of findings.
Dampak Penerapan Pengaruh Media Visual Papan Flanel Terhadap Kemampuan Membaca Awal Anak Usia Dini di TK Islam Anak Sholeh Yestiana, Tia Monica; Dewi, Sari
Journal of Authentic Research Vol. 5 No. 2 (2026): May
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/htdq3203

Abstract

Kemampuan membaca awal merupakan dasar penting dalam perkembangan literasi anak usia dini. Penelitian ini menggunakan desain pre-experimental dengan nonequivalent control group design. Sampel penelitian berjumlah 16 anak, terdiri dari 8 anak kelas eksperimen dan 8 anak kelas kontrol yang diambil dengan teknik cluster sampling. Teknik pengumpulan data yang digunakan adalah observasi terstruktur dan tes perbuatan (performance test) berupa instrumen penilaian kemampuan membaca awal yang mencakup indikator mengenal huruf, menyebutkan lambang huruf, dan menghubungkan bunyi dengan huruf. Data dianalisis menggunakan teknik statistik deskriptif untuk menghitung persentase keberhasilan masing-masing kelas, serta uji beda (Mann-Whitney U-test) karena data tidak berdistribusi normal. Penelitian ini bertujuan untuk mengetahui penerapan media visual papan flanel untuk meningkatkan kemampuan membaca awal anak usia dini di TK Islam Anak Sholeh. Hasil penelitian menunjukkan persentase keberhasilan kelas eksperimen sebesar 87,5% dan kelas kontrol sebesar 75%, dengan perbedaan yang signifikan antara kedua kelas (U = 14,5, p < 0,05). Implikasi praktis dari penelitian ini adalah guru PAUD dapat menggunakan media papan flanel sebagai alternatif media pembelajaran yang efektif, menarik, dan mudah diterapkan untuk menstimulasi kemampuan membaca awal anak. Selain itu, implikasi penelitian ini secara teoretis memperkuat teori konstruktivisme dan pemrosesan informasi visual bahwa penggunaan media konkret berbasis visual mampu memfasilitasi pengenalan huruf dan bunyi secara multisensori. 
The Effect of Education and Labor Force Participation on Local Taxes and Levies Fran Reka Kurniawan; Sari Dewi
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15457

Abstract

The purpose of this study is to examine how labor force participation and educational attainment affect municipal tax and levy collections in Indonesia. Secondary panel data from 34 provinces between 2017 and 2024, sourced from the Directorate General of Fiscal Balance and the Central Bureau of Statistics, is used in the study. The analytical technique is panel data regression with robust standard errors. According to the estimation results, at the five percent significance level, there is no statistically significant relationship between labor force participation and education level and municipal tax and levy revenues. These results imply that social variables by themselves are no longer the primary drivers of rising municipal tax and levy revenues. Therefore, in order to increase local own-source revenue, local governments must take into account additional aspects including expanding the tax base, improving the quality of tax administration, and optimizing digital tax systems.
Co-Authors Abdi Rayatman Abdul Bashith Adinda Nurul Rahmadyan Aminuyati Anderson Angel, Inne Dasilva Angelin Alienta Angelline Ng, Sherly Anges, Caney Asri Hente Astuti, Rachmawati Darma B., Rosanti Baso Mukhlis Birana, Melfi Blestania, Theresa Budi Harsono Caesar Dharmawan Candra, Valentine Celine Patrisia Sinurat Chrisna Chrisna Christopher Christopher Daniel Happy Putra Dea Tiara Monalisa Butar-Butar Deswalantri Deswalantri Devi Kusuma Pradana Dora , Nuriza Dwi Yuni Utami Eka Kusuma Pratama Elita Elita Elrika Erliani Evelyn Juviani Fadilla Rahmadani Faizah, Ana Nur Falah, Reo Radius fauzan Fauzan Febriana, Liony Fernando, Nelson Figa, Auli Finia Novarisy Zultia Firmansyah Firmansyah Fran Reka Kurniawan Gary Gilbert, Kerdion Halim, Joice Handoko Karjantoro Hanini Ilyana Che Hashim Hariyanto -, Hariyanto Hayatullah, Mohammad Rizky Hendi Hendi Hendi Hendi, Hendi Hermawan, Jasmine Azzizah Husen Tolleng Islami, Adam Iqbal Januar Arief Rachman Jayawarsa, A.A. Ketut Jeslyn, Jeslyn Jessica Jessica Jevfri Jevfri Joyce Tan Julaihah, Umi Juliawati Juliawati Jumiyatun, Jumiyatun Kao, Ryan Adam Kerrine, Kerrine Ketut Prasetyo Khairunnisa, Indah Kurniawan, Muchammad Akbar Lawwin, Jay Leen, May Lestari, Factrisia Lidia Wati Lidiawati Lidiawati M, Melvina Mardiansyah Mardiansyah Margareta, Serlen Maryantho Masarrang Maryantho Masarrang Maryanto Masarrang Maulidiah, Linda Meliani Mery Subito Michelle Winovsky Mika Zuhriyah Mindarti, Sri Misnawati Misnawati Mkumbachi, Ramadhani Lausi Mohamad Risky Mohd Hairy Ibrahim Mursalim Nohong Mustari, Aidynal Natasyha, Natasyha Nurhani Amin NURUL ISTIQOMAH Nurul Ratnawati, Nurul Olivia, Tracy Pangestu, Krisnawati Yeni Pradana, Devi Kusuma Prastiyono, Hendri Putri, Aouldri Yolanda Rachmat Adi Purnama Ramadhani, Anjas Rendy Diaz Hilrian Reni Febriani, Reni Reni Rahkhamayani Reo Radius Falah REZA FAHLEVI Rizana Fauzi, Rizana Rosana, Jackie Saiful Amin Sanjaya, Daffa Salsabilla Santoso, Erizal Wibisono Saputra, Jacky Sesengi, Mohammad Idham Shelsy, Shelsy Simdy, Vivian Sofia Sofia, Sofia Sudirman Supriaddin, Nofal Supriyanto Supriyanto Tantya, Fristhienty Tanujaya, Kennardi Tioputra, Louis Cedric Tommi Alfian Armawan Sandi Vara, Regita Santo Vera vera vera, vera Wedra Aprison Wibowo, M.Dwi Saputra Wijaya, Vieri Wiwik Sri Utami Yasir Mahaseng Yestiana, Tia Monica Yopie, Santi Yorva Sayoet Yorva Sayoeti Yuliani Yuliani Yuliani Yuliani Yulias Hidayah Yulius S. Pirade Yuninda Azzahra Yunita, Citra Nurma Yunita, Lidia Yusnaini Arifin Yusnaini Arifin Yusri Dianne Jurnalis Yusri Dianne Jurnalis Zuhriyah, Mika