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Faktor Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2014-2018 Katherine Tan; Wenny Anggeresia Ginting; Nurul Amaliah; Karina Kalvari Ginting; Efriano Pasaribu; Soziduhu Zai
JEMMA (Journal of Economic, Management and Accounting) Vol 3, No 2 (2020): September 2020
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v3i2.368

Abstract

AbstrakPenelitiannya ini mengkaji mengenai pengaruhnya kualitas audit, likuiditas perusahaan, opini audit tahun sebelumnya pada Opini Audit Going Concern. Metode penelelitiannya berjenis kualitatif, Dalam analisisnya melalui uji kelayakan model regresi logistic. Sampel yang digunakan dengan sampling dan didapatkan sampel sejumlah 145 perusahaan manufaktur yang tercantum dalam daftar di BEI tahun 2014-2019. Analisis datanya dengan regresi logistic. Hasil penelitian memperlihatkan variable bebasnya tidak berpengaruh pada variabel terikat. Penelitiannya ini terbatas pada penggunaan periode 5 tahun, belum terlihat kemungkinan trend yang dipengaruhi kondisi keuangan dari model lainnya. Saran untuk penelitian lebih lanjut agar menambah variabel independen untuk mengetahui lebih lanjut pengaruh yang berdampak pada Opini keberlangsungan hidup pesrusahaan. Dilain sisi kami menyarankn agar bisa mengubah variabel KAP agar tidak hanya fokus pada big four dan no-big four.Kata Kunci: kualitas audit, kondisi keuangan perusahaan, opini audit tahun sebelumnya, opini audit going concern.AbstractResearch it examines concerning the effect quality audit, liquidity company, opinion an audit year previous on Opinion Audit Going Concern. The research method qualitative type, In his analysis through the feasibility test regression model logistic. Sample which is used with sampling and is obtained the sample 145 manufacturing companies that listed in the list in IDX 2014-2019. Analysis the data with regression logistics. Results research shows the independent variable has no effect on the dependent variable. His research is limited to use period 5 year, not yet seen possibility trend affected condition finance of other models. Advice for research furthermore so that add variable independent to find out more about the effect that it has on Opinion the survival of the company. On the other hand, we suggest that you can change the KAP variable so that it does not only focus on big four and no- big four.Keywords: audit opinion going concern, condition finance company, quality audit, opinion an audit year before
Pemberdayaan Masyarakat dalam Peningkatan Produksi Ikan Asap di Kelurahan Badarharjo Kecamatan Semarang Utara Moh Solehatul Mustofa; Tutik Wijayanti; Noviani Achmad Putri; Mico Lesmana Putra; Nurul Amaliah; Bagus Darmawan
Jurnal Masyarakat Mengabdi Nusantara Vol. 3 No. 3 (2024): September : Jurnal Pengabdian Kepada Masyarakat
Publisher : STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v3i3.268

Abstract

The fish smoking business in Badarharjo Village has quite large potential to continue to grow. The smoked fish industry is carried out traditionally by the community and grows well with fresh fish as raw materials supplied from TPI in surrounding villages. Smoked fish entrepreneurs are dominated by mothers. Based on the situation analysis, the smoked fish produced was not stored properly, because most of the smoked fish had been cooked by buyers within a short time. Meanwhile, packaging is still done simply, namely using teak leaves or used newspaper as wrapping and then putting it in a plastic bag. Based on this, it is very important to hold Community Empowerment in Increasing Smoked Fish Production in Badarharjo Subdistrict Village in the form of training on storing and packaging processed Smoked Fish into Fozen Food. This community service activity was carried out to provide knowledge about the process of storing smoked fish properly and packaging smoked fish to make it attractive. The target output of this community service activity is publication in national journals with ISSN, news publication in mass media and video highlights of service activities uploaded to the YouTube channel. The training method in this activity is PRA (Participatory Rural Appraisal) which includes team formation, goal formulation, identification of target communities, collection and analysis of needs, determining problem solution priorities, preparation, implementation, mentoring, review and evaluation, then the final stage is determining needs. and new targets based on the results of evaluations that have been carried out. Activities are planned in two stages over two days. The first day was socialization on the importance of entrepreneurship and an introduction to vacuum equipment, the second day was training on making food packaging and labels as well as practicing the process of storing and packaging fish using vacuum techniques. This activity aims to ensure that people are able to increase their knowledge and skills in smoked fish entrepreneurship, have skills in using vacuum equipment, are able to carry out good fish packaging so that they can increase the added value of their products, and smoked fish entrepreneurs are able to increase their competitiveness in the market.
Tradisi "Toyang Roeng" pada Pernikahan Masyarakat Tande di Kecamatan Tammaro'do Sendana Kabupaten Majene Nurul Amaliah; Andi Ima Kesuma
Jurnal Kajian Sosial dan Budaya: Tebar Science Vol 7 No 1 (2023): TEBAR SCIENCE: JURNAL KAJIAN SOSIAL & BUDAYA
Publisher : Rayhan Intermedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36653/jksb.v7i1.146

Abstract

The type of research used is a type of qualitative research with an anthropological approach. The data validity test was carried out using the triangulation technique stage. Data analysis techniques using data collection, data reduction, data display, verification and drawing conclusions. The informants in this study were village heads/district heads, community leaders, religious leaders, cultural figures, youth leaders, and the Tande community who carry out the toyang roeng tradition. The primary data was obtained directly through observation and interviews with several informants. While secondary data is obtained through photos, videos, books, journals, and other related data. The aim of this study was to find out the process of carrying out the toyang roeng tradition at the wedding of the Tande community in Kec. Tammero'do Sendana, Kab. Majene. The results showed that the process of carrying out the Toyang Roeng tradition at the wedding of the Tande community in Kec. Tammero'do Sendana, Kab. Majene is divided into three stages, namely the preparation stage for the toyang roeng tradition, the implementation stage for the toyang roeng tradition and the final stage of implementation. The meaning and symbol as a symbol of life in the toyang roeng tradition has an important meaning for people's lives and holds positive things in every ritual that is carried out. This study uses the theory of symbolic interactionism according to Herbert Blumer.
Kesiapan Guru Terhadap Pembelajaran Diferensiasi Fakhirah; Nurul Amaliah; Ernawati
GENIUS: Jurnal Inovasi Pendidikan dan Pembelajaran Vol 2 No 1 (2024)
Publisher : CV. Insight Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58227/gjipp.v2i1.138

Abstract

Differentiated learning is a way of understanding and providing knowledge according to the talents and learning styles of students who have many characters. This research aims to describe the implementation of differentiated learning at SMK 1 Maros and Sekolah Putri Darul Istiqamah (SPIDI). This research uses qualitative with descriptive research type. The sources of this research are English teachers at SMK 1 Maros and Biology teachers at Sekolah Putri Darul Istiqamah (SPIDI). The data collection methods used were interview, observation, and documentation. Data analysis techniques used in this research are data reduction, data presentation and conclusion drawing. The results showed that teachers in both schools understand the concept of differentiated learning and its importance to meet students' diverse learning needs. The challenges faced by teachers in both schools include the diversity of student learning, the need for more time to prepare learning materials, and difficulties in managing the classroom. Teachers in both schools have also developed various solutions to overcome these challenges, such as collaboration with stakeholders, using technology, and providing varied tasks. The conclusion from this study is that student-focused differentiated learning is worth implementing as it is an effective strategy to meet students' diverse learning needs.