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EFFECT OF AUDIT FEE, AUDIT TENURE AND COMPANY SIZE ON AUDIT QUALITY IN MINING COMPANIES Yuniar Susanti; Annisa Annisa
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1474.489 KB) | DOI: 10.54066/jura-itb.v1i2.289

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh audit fee, audit tenure dan ukuran perusahaan terhadap kualitas audit pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan sampel penelitian sebanyak 44 perusahaan pertambangan yang memenuhi kriteria. Dalam menganalisis data menggunakan software SPSS 22, dan metode yang digunakan adalah purposive sampling, teknik analisis data yang digunakan adalah analisis regresi logistik. Berdasarkan hasil analisis regresi logistik menunjukkan bahwa Audit Fee tidak berpengaruh terhadap kualitas audit, Tenure Audit tidak berpengaruh terhadap Kualitas Audit, Firm Size tidak berpengaruh terhadap Kualitas Audit
Efisiensi Pakan Larva Ikan Nila (Oreochromis Niloticus) Hasil Maskulinisasi Madu Hutan Muhammad Amri Yusuf; Rahmi Fitrawati; Annisa Annisa; Rahayu Abriani Sahar; Reza Gustiyani Ayu
INSOLOGI: Jurnal Sains dan Teknologi Vol. 3 No. 1 (2024): Februari 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/insologi.v3i1.2883

Abstract

Nile tilapia is a superior commodity that has been developed with high production. Male nile tilapia has a growth rate of 2 times faster than female nile tilapia, so the cultivation of male nile tilapia (monosex) is far more profitable. The masculinization using honey will produce monosexual male nile tilapia, through immersion method using honey. Honey contain flavonoids which function to direct male genitals. Honey also contains potassium which triggers steroid hormones in protein metabolism, brings glucose into cells and stimulates the hypothalamus, so that it can trigger appetite in animals and influence the level of consumption and feed efficiency. This study aims to determine the best type of honey in nile tilapia larvae for consumption and feed efficiency. Honey used in this study were; forest honey (from Bontocani, Selayar, Sumbawa) and livestock honey with a dose of 0.2% of the total volume of solvents, through the immersion method. The seven days old nile tilapia larvae were immersed in the treatments for 24 hours, then they were reared for 60 days. Completely Randomized Design (CRD) with 3 replications per treatment was used in this experiment. The results showed that honey from Bontocani forest produced highest feed consumption and forest honey (from Bontocani, Selayar and Sumbawa) produced highest feed efficiency.
Penerapan Terapi Relaksasi Benson Untuk Menurunkan Intensitas Nyeri Pada Pasien POST Operasi Laparotomy Di Ruang HCU Cempaka Rumah Sakit Umum Daerah (RSUD) DR. Moewardi Surakarta Annisa Annisa; Eska Dwi Prajayanti; Isti Wulandari
DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan Vol. 2 No. 3 (2024): Agustus : Jurnal Ilmu Kesehatan dan Keperawatan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/diagnosa-widyakarya.v2i3.3953

Abstract

Surgery is an invasive treatment that involves opening a part of the body through an incision which ends with closing or suturing the wound. Molecular mechanisms for treating pain have led to the development of multimodal analgesia, combining pharmacological and non-pharmacological interventions. Benson Relaksası is a development of the deep breathing relaxation method by involving the patient's key factors which can create a calm environment. To find out the results of applying Benson relaxation therapy to reduce pain intensity in post laparotomy patients at HCU Cempaka Regional General Hospital (RSUD) Dr. Moewardi Surakarta. This type of research is descriptive research in the form of a case study. Involving 2 post-operative patients. The research instrument used the Numeric Rating Scale (NRS) questionnaire. The results of the study showed that before applying Benson relaxation therapy to Mr. M, an NRS score of 7 (severe pain) was obtained, while for Mrs. Trn.M obtained an NRS score of 3, indicating both patients experienced mild pain after the intervention. After applying benson relaxation for 3 consecutive days on Mr. M and Mrs. H, it can be concluded that there was a decrease in the level of pain in both patients.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Pemerintah Daerah Provinsi Sumatera Barat Misra Sarumaha; Annisa Annisa
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.199

Abstract

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.
Perlindungan Hukum Pemegang Saham Minoritas Terhadap Perusahaan Terbuka Putri Pramudita; Annisa Annisa; Sumriyah Sumriyah
Jurnal Hukum dan Sosial Politik Vol. 1 No. 3 (2023): Agustus : Jurnal Hukum dan Sosial Politik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jhsp-widyakarya.v1i3.497

Abstract

Salah satu prinsip perlindungan hukum terhadap pengelolaan perseroan terbuka yaitu transparansi dalam pengelolaannya. Kewajiban disclosure atau transparansi (keterbukaan informasi) dalam pengelolaan suatu perseroan merupakan hal pokok yang harus dilakukan untuk mewujudkan prinsip Good Corporate Governance. Ketidakadilan yang dialami pemegang saham minoritas tersebut memberikan dampak yang merugikan bagi para pemegang saham, maka demokrasi perusahaan perlu juga ditumbuhkan dengan memberi kemungkinan kepada pemegang saham minoritas untuk memiliki upaya perlindungan hukum. Oleh karena itu perlindungan hukum terhadap pemegang saham minoritas pada perseroan terbuka harus diutamakan dan menjadi target utama dalam regulasi hukum. Penelitian hukum ini meneliti bagaimana memberikan perlindungan hukum bagi pemegang saham minoritas perusahaan terbuka. Permasalahan dalam penelitian ini adalah bagaimana bentuk perlindungan hukum bagi pemegang saham minoritas perusahaan terbuka terkait dengan peraturan perundang-undangan yang berlaku dan bagaimana upaya hukum pemegang saham minoritas terkait dengan perlindungan hukum tersebut. Kajian hukum ini didasarkan pada pendekatan hukum normatif, yaitu kajian yang mengkaji seperangkat peraturan perundang-undangan yang berkaitan dengan suatu pokok bahasan.
Pelatihan dan Pendampingan Pembelajaran Calistung dalam Meningkatkan Keterampilan Dasar Siswa Kelas 1 di SDN Kalitimbang II Annisa Annisa; Merlin Dwi Nova; Sofi Yuliyanti; Siti Nurhayati; Tiara Nofiana; Slamet Gunadi; Yolla Sukma Handayani; Asih Setyo Rini
Jurnal Kabar Masyarakat Vol. 2 No. 3 (2024): Agustus : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i3.2369

Abstract

This research aims to evaluate the effectiveness of training and mentoring in calistung learning (reading, writing and arithmetic) in improving basic skills in lower grade students at SDN Kalitimbang II. Using qualitative research methods, this research involved grade 1 students, as well as their teachers and parents. Data was collected through classroom observations, in-depth interviews with teachers and parents, as well as analysis of student learning outcomes before and after the intervention. The research results showed that calistung training and mentoring significantly improved students' basic skills. This improvement is reflected in better learning outcomes, increased interest in learning, and active participation in learning activities. These findings indicate that calistung training and mentoring is an effective strategy in improving the basic skills of lower class students.
Penggunaan Metode Insya’ Muwajjah Sebagai Proses Pembelajaran Kitabah Annisa Annisa; Dini Febria Arifina; Haidarul Gholib Al-Ghozi; Yuyun Jelita Jabat; Sahkholid Nasution
Al-Tarbiyah : Jurnal Ilmu Pendidikan Islam Vol. 2 No. 2 (2024): April: Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/al-tarbiyah.v2i2.928

Abstract

One of the four Arabic language skills is the ability to write, or what is called maharah al-kitabah. There are four categories of Arabic language skills, namely listening skills (maharah al-istima'), speaking skills (maharah al-kalam), reading skills (maharah al-qira'ah), and writing skills (maharah al-kitabah). Writing is an activity related to the thinking process and the ability to convey ideas through writing. Insya' muwajjah, or structured writing, is one method to improve the ability of maharah al-kitabah with a teaching method that asks students to write perfect sentences or essays with some direction and instructions from the teacher. This research was conducted with the aim of getting an answer to whether one of the insha' muwajjah learning methods could be an alternative for achieving success for a teacher in teaching one of the skills that is included in the most difficult level of other maharah. This research uses analysis that the author quotes from various secondary data, in the form of scientific journals, theses and internet media. From the results that we have collected from various previous sources, it shows that the insha' muwajjah method can be an alternative because the learning carried out starts from easy to difficult stages so that students' understanding can be evenly captured in learning until skills are formed.
Problematika Pembelajaran Bahasa Arab di Madrasah Ibtidaiyah Negeri 1 Medan Samsul Haq; Annisa Annisa; Arjuna Dwi Maulana; Mutia Zahara
Al-Tarbiyah : Jurnal Ilmu Pendidikan Islam Vol. 2 No. 2 (2024): April: Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/al-tarbiyah.v2i2.969

Abstract

Learning is the activity of educators and students in transferring knowledge and absorbing knowledge, and learning has the ultimate goal, namely that teachers hope that students will gain useful knowledge in the classroom and have good character after receiving a series of lessons. Learning still focuses on increasing students' understanding gained from the presentation of the material and the teacher's explanations. However, it turns out that learning still cannot be avoided from problems, especially in the field of foreign languages, both experienced by teachers and students. Therefore, researchers focus on discussing problems in learning Arabic. Researchers took the location and samples from Madrasah Ibtidaiyah (MI) Negeri 1 Medan. This research was conducted using qualitative methods by conducting field observations. The researcher's aim is to get points that are problematic in learning Arabic in MI so that they can be used as a reference for educators or prospective educators in finding solutions in the future. The problems that exist in this school are that it is difficult for students to control their emotions considering that they are still children, then when teaching educators only use one method, namely the lecture method, the language they have mastered is minimal, the facilities and media for teaching are lacking. adequate, and the use of Arabic is only applied in class.
Peran Mahasiswa dalam Meningkatkan Kualitas Pendidikan Agama Islam di TPA Sulamunajah Kelurahan Tanjung Pinang Satria Satria; Aufiana Firda; Choirula Oktavia Nissa; Ayu Andini Harahap; Siti Fatimah Azzahra; Annisa Annisa; Abdullah Abdullah
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 2 No. 4 (2024): Agustus : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v2i4.640

Abstract

Tanjung Pinang is one of the sub-districts in Pahandut District, Palangka Raya City, Central Kalimantan Province, Indonesia. The role of students in community service or what is usually called real work lectures (KKN) increases the value of the quality of Islamic religious education. With the knowledge they have and the presence of KKN students, they have a significant impact in the religious field. The strategy used in implementing this activity is to plan and optimize joint activities to follow up on ideas that arise. From this plan, it will be identified who will coordinate and who should be responsible for each stage of the activity. The role of students in improving the quality of Islamic religious education at TPA Sulamanajah, Tanjung Pinang District. This research aims to analyze the strategy and impact of the student KKN program in improving the quality of Islamic religious education at TPA Sulamanajah. Increasing activities with Islamic religious values ​​for children provides benefits to the surrounding community. Not only as a means to get closer to Allah SWT, but also as a main factor in increasing the potential of Human Resources (HR) who are competent, aspirational and solid and responsible for the Muslim community. This type of research uses qualitative methods, with the aim of describing the phenomena that occur (qualitative descriptive). This type of research is field research, namely research where data collection is carried out in the field. In this case it was carried out in Tanjung Pinang Village. The location of this research was carried out at the location that was the source of the research, namely in Tanjung Pinang Village.
Pengaruh Tingkat Kemampuan Gambar Bunga Mawar melalui Video Tutorial dari Youtube pada Siswa SMP Muhammadiyah 1 Medan Kelas VIII di Medan Sumatera Utara Annisa Annisa; Sugito Sugito
Jurnal Riset Rumpun Seni, Desain dan Media Vol. 3 No. 1 (2024): April: Jurnal Riset Rumpun Seni, Desain dan Media
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrsendem.v3i1.2554

Abstract

This research aims to prove the effect of using video tutorial media via YouTube on the level of skill in learning to draw roses in class VIII of SMP Muhammadiyah 1 Medan, North Sumatra. This research uses a quasi experimental research method. With a sample of 60 class VIII students taken using the cluster random sampling technique. This research involved a control class group (drawing using conventional techniques) and an experimental class group (drawing using video tutorials). Based on the research results, the average pretest score for the experimental and control classes was 61 and 64 and the average posttest score for the experimental and control classes was 81 and 74. The results of the calculation of the hypothesis test (t test) showed that Lcount = 0.117 and posttest/tutorial technique Lcount = 0.000. Ltable at the significance level (α) = 0.05 and the number (n) = 60 students is 0.114. This means that the pretest/conventional technique Lcount (0.017) < Ltable (0.114), and the posttest/tutorial technique Lcount (0.000) < Ltable (0.114). It can be concluded that there is a significant influence from the use of video tutorial media via YouTube on the level of skill in learning to draw roses in class VIII SMP Muhammadiyah 1 Medan, North Sumatra.
Co-Authors A Arwan A. Bakhtiar Abdullah Abdullah Abhimanyu Putra Abu Bakar Adelia Putri Agus Maulana Ahmad Ahmad Ahmad Fu'adin Aida Savitri Aleisha Wulandari Alfian Ersar Anggara Alfian Rihtuzahrah Alyssa Meutia Fadiyah Ananda Rizky Amalia Ance Jusmaya Andri Wahyudi Ansari Fahmi Ari Kusmiwiyati Arjuna Dwi Maulana Arry Halbadika Fahlevi Arsenius Darmawan Orlando Asih Setyo rini Askolani Al Sayuti Asrul Sani Aswand Hasoloan Atikah Hanum Aufiana Firda Ayu Andini Harahap Berliana Kusuma Riasti Biemo W Soemardi, Biemo W Bima Rahma Wiguna Chandra Aditya W. Choirula Oktavia Nissa Citra Indah Pratiwi Citra Sukma Ayu Claudia Debora Cut Zuriana Dea Yohana Manik Depi Yanti Dessy Agustina Desty Endrawati Subroto Dia Unnazif Difa Az-Zahra Dika Tri Muzayana Dinda Dita Rahayu Dini Febria Arifina Edo Putra Elyusra Elyusra Endah Wulantina Ermina Waruwu ERWIN WIJAYANTO Eska Dwi Prajayanti Farhan Budiman Fathiah Felix Kitto Liman Lim Fikri Surya Pratama Firman Hadi Fitrianingsih Fitrianingsih Gita Anesya Pebrianika Haidarul Gholib Al-Ghozi Harun Al-Rasyid Hawaria Hawaria Husnawati Husnawati I. Suliansyah Iim Khoiria Ilham Ilham Indreswati Indreswati Ismunandar Isti Wulandari Johan Wirahadi Putro Juitaning Mustika Jumriani Jumriani Jumriani Jumriani Juwinda Juwinda Khadijah pasaribu Khusnul Khotimah Latifatul Aulia Lenggana Faiza Nugraha L’Niana Aulia Zuhri Dalimunthe M. Imamul Muttaqin Made Swastika Mastorat Mastorat Maulup Rampali Simbolon Merlin Dwi Nova Mira Dian Dora Br. Barus Mirnawati Mirnawati Misra Sarumaha Moch Abd Azis Mohamad Nurzaman Muh Iqbal Muhaimin Muhaimin Muhammad Amri Yusuf Muhammad Badar Muhammad Bayu Arya Dita Muhammad Ferryl Irawan Muhammad Firliadi Noor Salim Muhammad Ilham Al Mubarok Muhammad Iqbal Sanjaya Muhammad Kandriana Mutia Zahara Mutmainah Mutmainah Nabila Al Falisa Nabila Saraswati Nabila Sativa Nabillah Choirun Nisa Nadi Hernadi Moorcy Nassta Radhini Nasyril Fathani Neneng Mawar Muhlisoh Nia Adelia Nining Ratningsih Nining Ratningsih Noor Kamalliyah Nopriadi Nopriadi Nor Latifah Norbaiti, Norbaiti Norkhadizah Makkiah Nur Azizah Siregar Nur Rifa Ashya Nurfitrah Nurfitrah Nurhasna Ayunda Sfitri Nurnani - Nurnanti Nurul Hasni Julianti Padia Azzahra Hutasuhut Petrus Purwanto Prima Zola Purwoko, Agus Putri Pramudita Rafiqi, Iqbal Rahmi Fitrawati Ramadan Lubis Ramadhan Saleh Lubis Rayhan Kurnia Reza Gustiyani Ayu Rida Safuan Selian Risca Amani Rizali Rizali Roberta Zulfhi Surya Rusdi Hasan Ruswan Nurmadi Safrina Putri Pasaribu Sahar, Rahayu Abriani Sahkholid Nasution Samsul Haq Sarah Istiqomah Satria Satria Sedih Hartini Lombu Serli Marlina Shada Adila Abadi Siti Fatimah Azzahra Siti Nor Adidah Siti Nurhayati Slamet Gunadi Sofi Yuliyanti Sri Rejeki Rahayuningsih Sugito Sugito Sulistianingsih Sulistianingsih Sumriyah Sumriyah Supardi Situmorang Syafa Dwi Putra Tia Setiawati Tiara Nofiana Usman Usman Utter Prakesh Venny Melinda W.TEDJA BHIRAWA Walinasifa Walinasifa Wella Fira Afri Yanti Widayati, Ulfa Y. Rizal Yanuarti, Rosita Yolla Sukma Handayani Yora Kurniawan Yumna Zaida Yuniar Susanti Yusnia Meha Yuyun Jelita Jabat Zahira Arieta Tiskhania Zainal Abidin Hasan Zulminiati Zulminiati