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Pengaruh Tekanan Waktu, Pengalaman, Kepribadian, dan Skeptisisme Profesional terhadap Kemampuan Auditor Mendeteksi Kecurangan Nur Maulidah; Made Dudy Satyawan
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2418

Abstract

This research was conducted to find out the factors that affect the fraud detection ability of auditors, namely factors of time pressure, experience, personality, and professional auditor skepticism. Auditors who work at KAP Surabaya are the population used by purposive sampling of 60 auditors. This research is a quantitative type research with the help of multiple linear regression analysis tools with dummy variables. Primary data with the distribution of online and offline questionnaires is a type of data from research. The results showed that time pressure and professional skepticism had a significant effect on the ability to detect fraud, while the auditor experience and personality variables did not significantly influence the ability to detect fraud.
TECHNIQUES FOR UTILIZING ORGANIC WASTE INTO BIO-COMPOST Indah Nuzulul Rohmah; Inayah Fitri; Nur Maulidah
Jurnal Matematika dan Sains (JMS) Vol. 2 No. 2 (2022): Jurnal Matematika dan Sains (JMS)
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.552273/jms.v2i02.190

Abstract

Utilization of fruit peel organic waste into bio-compost is one of the countermeasures of the harmful impacts on health or the environment. Therefore, the technique of making compost with the basic ingredients of organic waste is anaerobic and physical analysis of the composting results is carried out. This research was conducted in December 2021 – March 2022 at the traditional markets of Sekaran Village and Jangkungsumo Village. This research is classified as exploratory using purposive sampling technique. The results obtained are that in the composting process there are several stages including composting, fermentation and compost burial. On the physical characteristics that have been analyzed in compost made from organic waste, the fruit skin has a blackish color like soil, then has a dense and crumbly texture and smells of earth. This has met the compost standards that have been determined.