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META-ANALYSIS: AUDIT QUALITY DETERMINANTS Ayu Ambang Lestari; Helianti Utami; Bambang Sugeng
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 2 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i2.69

Abstract

This research aims to identify the results of empirical research related to the determinants of audit quality and to show a deep understanding of the reasons behind the differences in the results of previous studies. This study uses a meta-analysis with a sample of 45 international studies from original scientific articles from the years 2003 to 2020. The results showed that audit firm size and independence had a significant positive effect on audit quality. Meanwhile, audit tenure and industry specialization have a non-significant positive impact on audit quality. Furthermore, the analysis results also prove that the classification of countries (developed and developing) can moderate the relationship between audit firm size, independence, audit tenure, and industry specialization in audit quality
Eco-Mobile Learning for Enhancing Critical Thinking Skills Among University Students Shendy Andrie Wijaya; Ery Tri Djatmika; Bambang Sugeng; Wening Patmi Rahayu
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 10, No 1: July 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um003v10i12024p101

Abstract

Microeconomics learning aims to help students understand how economic concepts and theories can be used to analyze and solve economic problems in everyday life. The study aims to develop Eco-mobile learning applications as learning media intended to improve critical thinking skills in terms of the cognitive style of economic education students. This research followed the Lee and Owen’s development model with the stages of need assessment and analysis, design, development, implementation, and evaluation. The research subjects were 105 economic education students taking microeconomics courses. The results of the media expert's assessment of the Eco-mobile learning application media as a whole were 94%, material experts gave an assessment of 97.3%, and student and lecturer responses to the practicality of the Eco-mobile learning application were 86.4% and 95.2%. Meanwhile, the effectiveness of the media can be obtained from the results of the critical thinking post-test scores in the experimental and control classes. Based on the overall results, it can be concluded that the Eco-mobile learning application developed in this research is suitable for use and effective in improving critical thinking skills in terms of the cognitive style of economics education students. Keywords: Eco-mobile learning, Critical thinking skill, Cognitive style
Unveiling the Dynamics of Blended Learning: The Interplay Between Lecturer Competencies and Students' Digital Experience on Student Subjectivity Siti Suprihatin; Bambang Sugeng; Sugeng Hadi Utomo; Agus Hermawan
AL-ISHLAH: Jurnal Pendidikan Vol 16, No 2 (2024): AL-ISHLAH: JURNAL PENDIDIKAN
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v16i2.4880

Abstract

This research aims to empirically examine the influence of lecturer competencies, students' digital experience, and self-regulated learning moderated by digital learning facilities on students' subjective perceptions of blended learning. The study employs an explanatory quantitative method involving a population of 328 students, with 273 respondents participating in lectures using the blended learning model at universities in Lampung Province. An analysis is conducted using the Moderated Regression Analysis (MRA) model, preceded by tests for normality and reliability. Simultaneous testing of students' subjective perceptions of blended learning indicates a significant value. Another finding in this research reveals that students' experiences, such as knowledge, usage, awareness, information-seeking skills, and information sharing, predominantly influence students' subjective views on blended learning, with a coefficient value approaching one, namely 0.975. Recommendations for future research could focus on evaluating the success of the blended learning model through a combination of face-to-face learning within the classroom and the utilization of Learning Management Systems (LMS), considering the social, cognitive, and affective environment that supports students.
Bank Soundness Level Prediction: ANFIS vs Deep Learning Satia Nur Maharani; Bambang Sugeng; Makaryanawati Makaryanawati; Mohammad Mahbubi Ali
Journal of Applied Data Sciences Vol 4, No 3: SEPTEMBER 2023
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v4i3.116

Abstract

The systemic nature of the risk of bankruptcy of financial institutions has become an important issue in maintaining the existence and stability of domestic and global finance. The use of statistics for bankruptcy prediction so far provides optimal benefits. However, this approach has limitations, especially since the model is built based on systematic relationships, so the linearity and normality aspects are often weaknesses. This can be overcome very efficiently through linear and non-linear patterns built by artificial intelligence models. One of the most popular of these techniques is the Artificial Neural Network (ANN). Many studies show that ANN and fuzzy set theory is more accurate, adaptive, and strong in predicting compared to statistical models. One technique to integrate ANN with fuzzy logic systems is through the Adaptive-Network-Based Fuzzy Inference System (ANFIS). ANFIS is an adaptive network that is functionally equivalent to fuzzy inference and has the advantages of ANN and fuzzy logic. One of the important features of ANFIS is its acclimatization capability where the membership function parameters can adapt and change in the learning procedure. Utilizing the ANN model and fuzzy logic for bankruptcy prediction is still very limited in Indonesia. Therefore, this study aims to construct a financial institution bankruptcy prediction model that is much more accurate, operational quickly, and effective through ANFIS as a hybrid of fuzzy logic and ANN. The results showed that ANFIS can be used to predict the bankruptcy of financial institutions with the best MAPE 0.140335507.