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Exploring How Professional Skepticism and Religiosity Influence Audit Quality Through Internal and External Traits Ni Putu Danis Amara Santi; Dodik Ariyanto
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p02

Abstract

Users of financial statements are more likely to trust that the reports are free from misstatements and manipulation when audit quality is high. This research aims to examine the role of professional skepticism and religiosity in moderating the effects of independence and time budget pressure on audit quality at public accounting firms in Bali Province. Data were collected using questionnaires distributed to 74 auditors employed at these firms, selected through a saturated sampling approach. The data analysis was conducted using the PLS-SEM approach with SmartPLS software. The results of the bootstrapping analysis, or hypothesis testing, indicate that independence positively influences audit quality, while time budget pressure negatively affects it. The moderation effect test reveals that professional skepticism strengthens the negative impact of time budget pressure on audit quality but does not moderate the effect of independence. On the other hand, religiosity does not moderate the influence of either independence or time budget pressure.
Pemberdayaan Masyarakat melalui Penerapan Pirolisis Berbasis Internet of Things untuk Peningkatan Kapasitas Pengelolaan Sampah Plastik di Kelurahan Mulyaharja, Bogor Fathonah, Lathifunnisa; Novianty, Inna; Parasti, Gema; Ariyanto, Dodik; Marcelita, Faldiena; Siskandar, Ridwan; Widodo, Bayu; Irmansyah, Irmansyah; Taya, Liora; Nur Azizah, Laila
Jurnal Abdi Masyarakat Indonesia Vol 6 No 1 (2026): JAMSI - Januari 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2496

Abstract

Kelurahan Mulyaharja, Kota Bogor, menghadapi permasalahan tingginya volume sampah plastik rumah tangga yang belum terkelola dengan baik. Sebagian sampah dibakar atau dibuang ke lingkungan sekitar, sehingga menimbulkan pencemaran dan risiko kesehatan masyarakat. Program pengabdian ini menerapkan teknologi pirolisis berbasis Internet of Things (IoT) untuk mengonversi sampah plastik menjadi bahan bakar alternatif melalui pendekatan participatory community-based implementation. Metode kegiatan meliputi analisis kebutuhan, perancangan dan pembuatan alat, pelatihan, serta pendampingan operasional bagi warga Kelurahan Mulyaharja. Hasil pengabdian menunjukkan bahwa prototipe pirolisis berbasis IoT berhasil beroperasi stabil pada skala komunitas. Sebanyak lebih dari 70% warga peserta mampu mengoperasikan alat secara mandiri sesuai prosedur keselamatan kerja. Hasil survei menunjukkan 76% warga sangat peduli terhadap lingkungan, dan 86% menyatakan kegiatan ini memberikan manfaat nyata. Selain itu, terjadi penurunan praktik pembakaran dan pembuangan sampah ke sungai, serta mulai terbentuk kelompok pengelola alat berbasis masyarakat. Produk minyak hasil pirolisis telah dimanfaatkan sebagai bahan bakar alternatif untuk peralatan sederhana. Program ini memperkuat kapasitas masyarakat dalam pengelolaan sampah, mendukung keberlanjutan teknologi berbasis komunitas, serta mendorong koordinasi antara warga, pengurus RW, dan kelurahan.
Kinerja Lingkungan, Tekanan Stakeholder dan Kinerja Keuangan Perusahaan Manufaktur Ni Luh Putu Tika Widianti; Dodik Ariyanto; Made Oka Candra Andreana
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of environmental performance and stakeholder pressure on the company's financial performance. The research was conducted on manufacturing companies listed on the IDX in 2019-2021. The research sample was determined by purposive sampling technique and obtained as many as 75 companies with 225 observational data. Data collection was carried out using non-participant observation methods. Using panel data regression analysis technique using the analysis tool eviews 10. The results showed that environmental performance has a significant positive effect on company financial performance, Environmental Sensitive Industry (ESI) has a negative effect on company financial performance. Meanwhile, Customer Proximity Industry (CPI), Investor Oriented Industry (IOI) and Employee-Oriented Industry (EOI) have no effect on the company's financial performance.
Pengembangan Konsep Desain Kemasan Produk Lealoe dengan Pendekatan Kansei Engineering Delfitriani Delfitriani; Fina Uzwatania; Iqhfar Maulana; Dodik Ariyanto
JURNAL AGROINDUSTRI HALAL Vol. 9 No. 2 (2023): Jurnal Agroindustri Halal 9(2)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jah.v9i2.7465

Abstract

Persaingan dalam pemasaran produk sabun mengharuskan para pemilik usaha memiliki keunggulan atau diferensiasi produk agar tetap diminati konsumen. Tujuan dari penelitian ini yaitu merancang model bisnis untuk sabun cair pencuci tangan dari minyak biji mimba dan minyak atsiri sereh menggunakan kanvas model bisnis. Elemen penyusun kanvas model bisnis terdiri atas 9 elemen diataranya customer segments, value propositions, channels, customer relationships, revenue stream, key resources, key activities, key partnerships, dan cost stuctures. Segmentasi pelangan dalam model bisnis ini yaitu masyarakat kalangan menengah ke atas serta masyarakat pengguna produk natural. Hal ini sesuai dengan proporsi nilai yang ditawarkan yaitu produk dengan tren back to nature. Produk ini aman digunakan karena bahan natural sebagai komposisi produk. Peran segmentasi yang mendukung sangat diperlukan dalam perancangan model bisnis agar produk dapat bersaing dan sesuai dengan keinginan konsumen terhadap produk sabun cair. Kanvas model bisnis dengan pendekatan social emterprises diharapkan memberikan nilai keberlanjutkan dalam usaha sabun cair berbahan baku minyak biji mimba dan minyak atsiri sereh. Perancangan model bisnis social enterprises diperoleh berdasarkan hasil analisis kondisi saat ini dan analisis modifikasi elemen kunci kanvas model bisnis.
Analisis Studi Kelayakan Usaha Briket Limbah Tongkol Jagung Delfitriani Delfitriani; Akram Dzulfiqar; Dodik Ariyanto
JURNAL AGROINDUSTRI HALAL Vol. 10 No. 2 (2024): Jurnal Agroindustri Halal
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jah.v10i2.12513

Abstract

The use of energy resources that are not environmentally friendly is a problem in Indonesia today. Briquettes are also the primary material because they are abundant, and the primary material has yet to be optimally utilized, including corn cobs. The purpose of this study is to analyze the economic feasibility of corn cob waste briquettes in this study using data analysis of technological technical aspects, financial feasibility analysis such as Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR) and Benefit and Cost Ratio (B/C). The results showed that it takes 19,800 kg of corn cobs to produce charcoal, as much as 3,168 kg and 158.4 kg with tapioca starch adhesive material, as much as 5% of the total weight of charcoal powder, requiring four pieces of equipment, namely pyrolyzer machines, Hammer mills, Planetary mixers, and Tray dryers. Furthermore, the feasibility analysis of this corn cob briquette business was declared feasible with the four categories: Payback Period (PP) for 3.1319 years, Net Present Value (NPV) of Rp 28,129,336,212; IRR of 17.77%, and Net B/C of 1.55. The corn cob briquette agro-industry will remain profitable even if the production capacity decreases by 28% from the original capacity. The agro-industry can also still operate despite an 8% decrease in the selling price of briquettes and will remain profitable if raw materials increase by 17%.  
Co-Authors Aditya Pratama Akram Dzulfiqar Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra Anisa Virdawati Amara Anita Suryani ARDANI MUTIA JATI Arthur Sitanggang Aulia Ayu Paramadina Ayunia Gina T. Marjana Bagas Haris Prasetyo BAYU WIDODO Comera Arihatsu Daniel Eka Prasetya Delfitriani Dewa Ayu Rahayu Widasari Dewa Ngakan Gede Galang Manacika Dewangga, Anak Agung Bagus Dharma Putra Dewi, Ayu Aryista Dewi, Luh Gede Krisna Dzulfiqar, Akram EKA ARDHANI SISDYANI Fathonah, Lathifunnisa Fina Uzwatania Fina Uzwatania Firdaus, Naufal Rizqullah Gede Juliarsa Gede Surya Pratama Gede Teguh Prasetya Muttiwijaya Gusti Ayu Yuliani Purnamasari Hardi Hermawan Prasetya Hasibuan, Henny Triyana Hendry Heryangi Henny Triyana Hasibuan Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gusti Ayu Made Asri Dwija Putri I Gusti Made Jhista Wiguna I Gusti Ngurah Agung Suaryana I Ketut Sujana I Made Dwi Budiana Penindra I Made Sukartha I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Aditya Paramarta I Wayan Eka Suputra Yasa I Wayan Gde Yogiswara Darma Putra I Wayan Suartana Iqhfar Maulana Irmansyah . Jordan Rudolf Daniel Rondonuwu Julia Yurinne Wahyudi Jumariati, Ni Kadek Ayu Kadek Arya Adi Putra Kadek Meira Pertiwi Kadek Shintya Rahayu Dewi Damayanthi Katharina Yuneti Luh Ayu Meliani Luh Putri Swandewi Made Aris Wardana Made Gede Wirakusuma Made Oka Candra Andreana Made Oka Candra Andreana Madek Jeani Purnama Marcelita, Faldiena MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Maulana, Iqhfar Mindara, Gema Parasti Ni Kadek Ayu Asri Anggreni Ni Kadek Ayu Suartini Ni Kadek Sri Udayanti Ni Kadek Suparmini Ni Ketut Ayu Purnamaningsih Ni Ketut Rasmini Ni Komang Indira Trisnayanti Ni Komang Trijayanti Ni Luh Ayu Linda Diana Sari Ni Luh Made Sri Kusmira Ni Luh Putu Ika Satia Devi Ni Luh Putu Ita Nopayanti Ni Luh Putu Tika Widianti Ni Luh Putu Tika Widianti Ni Made Asti Aksari, Ni Made Asti Ni Made Ayu Maya Puspita Ni Made Dwi Ratnadi Ni Made Somo Misutari Ni Made Wilantari Ni Made Wirya Sri Shinta Paramita Ni Putu Ari Puryanti Dewi Ni Putu Danis Amara Santi Ni Putu Diah Pratiwi Ni Putu Intan Puspita Dewi Ni Putu Shinta Oktaviani Ni Putu Sri Harta Mimba Ni Wayan Ade Suyanti Ni Wayan Ardyanti Ni Wayan Dewi Mas Yogi Pertiwi Ni Wayan Radha Maharseni Novianty, Inna Nur Azizah, Laila Nyoman Agus Putrawan Nyoman Tryadi Kusuma Yudha Oki Meke Frank Parasti, Gema Pramita, I Gusti Ayu Putu Inten Nanda Putu Eka Jayanti Putu Parta Yadnya Ridwan Siskandar Setiawan, Aep Sholihah, Walidatush Siti Roviah Suci Arini SUHARTINI SUHARTINI Suprasto, Herkulanus Bambang Susilo, Bintang Arhya Wisesha Tania Magetsu Putri Taya, Liora Vebyeta Listiani Wangsa, I Wayan Murlanda Widyari, Nyoman Yudha Astriayu Zeykisan Perangin-angin