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All Journal Jurnal Ekonomi Daerah (JEDA) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Journal of Economics, Business, & Accountancy Ventura JURNAL HAMA DAN PENYAKIT TUMBUHAN TROPIKA Jurnal Wiyata : Penelitian Sains dan Kesehatan Tarbawi : Jurnal Ilmu Pendidikan Jurnal Pengabdian Masyarakat AbdiMas IKRA-ITH EKONOMIKA KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Ecces: Economics, Social, and Development Studies JOLLT Journal of Languages and Language Teaching SEMESTA: Journal of Science Education and Teaching The Progress: Journal of Language and Ethnicity
Sri Kurniawati
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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DOES ECONOMIC OPENNESS IMPACT ON THE ECONOMY IN KALIMANTAN? Kurniawati, Sri; Lestari, Nindya
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 13, No 3 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v13i3.71601

Abstract

The high levels of foreign direct investment (FDI) and economic openness in East Kalimantan have yet to lead to the region catching up with other areas in Kalimantan. This discrepancy in growth patterns is believed to contribute to regional inequality within Kalimantan. This study aims to analyse FDI and economic openness. This study utilises panel data from provinces in Kalimantan from 2011 to 2020, employing the static panel method. The findings indicate that FDI has a negative effect on economic growth, primarily due to low levels of FDI compared to domestic investment in Kalimantan. Consequently, policies to improve human capital through education are necessary to facilitate technology transfer and ensure that FDI has a positive impact. Additionally, the results show that exports have a positive effect on economic growth, indicating that exports in Kalimantan contribute to economic growth. The contribution of this study lies in its conformity with the endogenous growth theory.JEL: O1, O11, O40, F10, F31.
Unveiling the Dual Facet EFL Novice Teachers’ Identity Construction: Professionalism and Religious Identity Kurniawati, Sri; Asih, Ria A.; Sudiran, Sudiran
Tarbawi : Jurnal Ilmu Pendidikan Vol. 20 No. 1 (2024): Tarbawi : Jurnal Ilmu Pendidikan
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/tarbawi.v20i1.3826

Abstract

Teacher’s identity is crucial for the development of a professional teacher in education. It evolves through a continuous process of refinement and adaptation. Nevertheless, the construction of novice teachers’ professional identity in Islamic Junior High Schools, especially in the Indonesian context, is under-explored. Thus, this study aims to explore the development of English teachers’ professional identities and the integration between such identities and Islamic values as their religious beliefs in teaching in Islamic Junior High Schools. The narrative inquiry method was employed by three novice English teachers in Jambi. The data was collected through in-depth interviews to explore the novice teachers’ stories. The results were analyzed using Miles’ model through data condensation, data display, and conclusions. The research results show that novice teachers’ professional identity construction began with several challenges regarding adapting to the new profession, developing diverse learners’ needs, adapting teaching methods, and performing assessments. In terms of religious identity, these novice teachers reported their abilities to integrate Islamic values into teaching English through the lesson materials, becoming role models, and embracing tolerance in a multicultural society. The findings of this study suggest the need for support for novice teachers, including mentorship programs and professional development workshops, to enhance their professionalism. Such endeavor is pivotal to supporting students’ spiritual and moral development, leading to more inclusive learning environments. Implications for future research are related to longitudinal studies tracking novice teachers’ development and exploring their coping strategies, focusing on one facet of teachers’ identity.
Pengaruh Komite Audit dan Ukuran Perusahaan Terhadap Audit Report Lag Seruni Sri Kasta, Larasati Puspa; Kurniawati, Sri
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Analisis terkait pengaruh ukuran komite audit, kompetensi komite audit, frekuensi rapatkomite audit, dan ukuran perusahaan terhadap audit report lag menjadi fokus utamapeneliti. Populasi yang dipilih oleh peneliti ialah perusahaan manufaktur subsektormakanan & minuman yang terdaftar di BEI tahun 2019 – 2023. Sedangkan sumber datayang didapatkan berasal dari website resmi BEI. Jenis pada penelitian ini ialah kuantitatifdengan data sekunder dan pengambilan data menggunakan purposive sampling. Selain itu,didapatkan sebanyak 18 perusahaan sebagai sampel data dan total 90 observasi data.Metode regresi data panel yang diolah dengan Eviews 12 dipilih sebagai metode penelitianyang dilaksanakan oleh peneliti. Dari hasil uji, didapatkan ukuran komite audit dankompetensi komite audit tidak memiliki pengaruh terhadap audit report lag, frekuensi rapatkomite audit dan ukuran perusahaan berpengaruh positif terhadap audit report lag. Secarasimultan, ukuran komite audit, kompetensi komite audit, frekuensi rapat komite audit, danukuran perusahaan memiliki pengaruh terhadap audit report lag.
The Development of Webbed Integrated Science Module Based on Local Wisdom with Pupuik Sarunai Theme Kurniawati, Sri; Evita Putri, Rahmah; Yurnetti; Nuzullah Putri, Azza
SEMESTA: Journal of Science Education and Teaching Vol. 8 No. 1 (2025): Semesta: Journal of Science Education and Teaching
Publisher : Pendidikan IPA, FMIPA, UNP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/semesta/vol8-iss1/524

Abstract

The learning objectives more effectively by using science teaching materials. These materials become more insightful when they incorporate and build upon local wisdom. One way to integrate science is by using a webbed model. Therefore, this study aims to produce a valid and practical webbed type Integrated Science module based on local wisdom with the Pupuik Sarunai theme. This type of research was Research and Development (R&D). This research used the ADDIE development model which had stages of analysis, design, development, implementation and evaluation. However, due to the limited time and cost of research only conducted up to the stage of development (development) and for implementation and evaluation was not conducted yet. This study used an instrument consisting of a validity test and a practicality questionnaire. The data obtained from the results of the study were calculated using Moment Kappa (k) to analyze the results of the validity and practicality tests of the Integrated Science module. The results of the research that has been done indicate that the practicum module developed has a validity test result of 0.87 with a very valid category. The results of the practicality test of the practicum module by the teacher were very practical with the results of 0.87 and the results of the student practicality test were included in the practical category with the results of 0.77. Therefore, it can be concluded that the webbed type Integrated Science module based on local wisdom with the Pupuik Sarunai theme is valid and practical.
Pengaruh Kompetensi Auditor, Penggunaan Big Data Analytics, Independensi dan Etika Profesi Terhadap Kualitas Audit Di Kantor Akuntan Publik (KAP) Jakarta Timur dan Jakarta Pusat Rahda Salsabilla, Adinda; Kurniawati, Sri
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.5423

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi, Penggunaan Big DataAnalytics, Independensi, dan Etika Profesi terhadap Kualitas Audit pada Kantor Akuntan Publik(KAP) di Jakarta Timur dan Jakarta Pusat. Penelitian ini menggunakan pendekatan kuantitatifdengan data primer yang diperoleh melalui survei menggunakan Google Form dan hard copy kepada87 auditor yang dipilih dengan teknik purposive sampling. Analisis data dilakukan dengan metodePartial Least Square (PLS) menggunakan SmartPLS 3.0.Hasil penelitian menunjukkan bahwa Kompetensi berpengaruh terhadap Kualitas Auditdengan nilai P Values sebesar 0,008 dan T statistic 2,669. Penggunaan Big Data Analytics tidakberpengaruh terhadap Kualitas Audit dengan P Values sebesar 0,340 dan T statistic 0,955.Independensi juga tidak berpengaruh terhadap Kualitas Audit dengan P Values sebesar 0,375 dan Tstatistic 0,887. Sebaliknya, Etika Profesi berpengaruh terhadap Kualitas Audit dengan P Valuessebesar 0,000 dan T statistic 4,850. Temuan ini mengindikasikan bahwa faktor individu auditor,khususnya kompetensi dan etika profesi, berperan penting dalam meningkatkan kualitas audit,sementara pemanfaatan teknologi dan independensi belum memberikan pengaruh signifikan. This study aims to determine the effect of Competence, the Use of Big Data Analytics,Independence, and Professional Ethics on Audit Quality in Public Accounting Firms (KAP) in East andCentral Jakarta. This study employed a quantitative approach with primary data obtained through a surveyusing Google Forms and hard copies of 87 auditors selected using a purposive sampling technique. Dataanalysis was performed using the Partial Least Squares (PLS) method using SmartPLS 3.0.The results show that Competence influences Audit Quality with a P value of 0.008 and a T statisticof 2.669. The use of Big Data Analytics does not influence Audit Quality with a P value of 0.340 and a Tstatistic of 0.955. Independence also does not influence Audit Quality with a P value of 0.375 and a T statisticof 0.887. Conversely, Professional Ethics influences Audit Quality with a P value of 0.000 and a T statistic of4.850. These findings indicate that individual auditor factors, particularly competence and professional ethics,play an important role in improving audit quality, while the use of technology and independence have not yetprovided a significant influence.
Pengaruh Penerapan Blockchain, Sistem Pengendalian Internal, dan Skeptisisme Profesional Terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Jakarta Barat Saputra, Muhammad Hari; Rahayu, Maryati; Kurniawati, Sri; Nugroho, Mohammad Iman
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.5487

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan blockchain, sistem pengendalianinternal, dan skeptisisme profesional terhadap kualitas audit pada kantor akuntan publik (KAP) diJakarta Bara. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan sumber dataprimer yang diperoleh melalui penyebaran kuesioner kepada auditor yang bekerja di KAP tersebut.Populasi dalam penelitian ini adalah auditor dari enam KAP di Jakarta Barat. Jumlah sampelditentukan menggunakan rumus slovin, dan diperoleh sebanyak 55 responden, yang dipilih denganteknik purposive sampling. Kuesioner disebarkan dalam bentuk Google Form dan hardcopykepada auditor yang memenuhi kriteria tertentu.Metode analisis data menggunakan Partial Least Square (PLS) dengan bantuan softwareSmartPLS 3.0, yang mencakup pengujian outer model dan inner model. Hasil penelitianmenunjukkan bahwa penerapan blockchain dan sistem pengendalian internal tidak berpengaruhsignifikan terhadap kualitas audit, sedangkan skeptisisme profesional berpengaruh positif dansignifikan terhadap kualitas audit. Temuan ini menegaskan pentingnya sikap skeptisismeprofesional dalam meningkatkan kualitas audit, terutama di tengah dinamika teknlogi dankompleksitas sistem organisasi This study aims to examine the influence of blockchain implementation, internal control systems,and professional skepticism on audit quality at public accounting firms located in West Jakarta.The research adopts a descriptive quantitative approach using primary data collected throughquestionnaires distributed to auditors working in selected firms. The population includes auditorsfrom six public accounting firms in West Jakarta. The sample size was dteremined using the slovinformula, resulting in 55 respondents, selected through purposive sampling. Data were collectedusing both Google Forms and printed questionnaires, with respondents chosen based onb spesificcriteria.Data analysis was conducted using the Partial Least Squares (PLS) method with the assistance ofSmartPLS 3.0 software including both outer model and inner model assesments. The result indicatethat blockchain implementation and internal control systems do not have a significant effect onaudit quality, while professional skepticism in enhancing audit quality, particulary amidtechnological developments and increasing organizational complexity.
Pengaruh Pengalaman Kerja Auditor, Kompetensi Auditor dan Computer Audit Assisted Audit Techniques terhadap Efektivitas Audit Internal pada KAP Jakarta Pusat Azzahra, Sabrina; Iman Nugroho, Mohammad; Kurniawati, Sri; Rahayu , Maryati
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i3.5488

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja auditor, kompetensi auditor dan computer assisted audit techniques terhadap efektivitas audit internal. Penelitian ini menggunakan data primer yang diperoleh dari penyebaran kuesioner kepada seluruh auditor yang bekerja di Kantor Akuntan Publik (KAP) yang terdaftar dalam Otoritas Jasa Keuangan yang berstatus aktif dan berlokasi di Jakarta Pusat. Metode yang digunakan untuk penentuan sampel yaitu purposive sampling, sedangkan untuk pengambilan sampel yang digunakan adalah convenience sampling, dimana jumlah responden dalam penelitian ini sebanyak 99 auditor yang terdapat pada 8 KAP. Teknik analisis penelitian ini menggunakan pendekatan PLS-SEM (SmartPLS 3.0). Hasil penelitian ini menunjukkan bahwa pengalaman kerja auditor berpengaruh signifikan terhadap efektivitas audit internal dengan nilai original sampel 0.184, t-statistic 2.552 >1.961 dan P value 0.005 < 0.05, kompetensi auditor berpengaruh signifikan terhadap efektivitas audit internal dengan nilai orginal sampel 0.225, t-statistic 2.371 > 1.961 dan P-value 0.009 < 0.05, dan computer assisted audit techniques berpengaruh signifikan terhadap efektivitas audit internal dengan nilai original sampel 0.504 dengan t-statistic 4.104 > 1.906 dan P-values 0.000 < 0.05.ABSTRACTThis research aims to determine the influence of auditor work experience, auditor competence and computer assisted audit techniques on internal audit effectiveness. The research uses primary data obtained from distributing questionnaires to all auditors working in Public Accounting Firms ( KAP ) registered with the Finansial Services Authority with active status and located in Central Jakarta. The method used to determine the sample is purposive sampling, while for sampling used is convenience sampling, where the number of respondents in this study was 99 auditors in 8 KAP. The analusis techniques of this study uses the PLS-SEM approach ( SmartPLS 3.0). The result of this study indicate that auditor work experience has a significant effect on internal audit effectiveness with an orginal sample value of 0.184, t-statistic 2.552 > 1.961 and P value 0.005 < 0.5, auditor competence has a significant effect on internal audit effectiveness with an original sample value of 0.225, t-statistic 2.371 > 1.961 and P value 0.009 < 0.05, and computer assisted audit techniques have a significant effect on internal audit effectiveness with an original sample value of 0.504 with t-statistic 4.104 > 1.961 and P value 0.000 < 0.05
Pengaruh Cloud Computing, Kompetensi Auditor, Pengalaman Kerja, dan Motivasi terhadap Kualitas Audit di Kantor Akuntan Publik (KAP) Di Daerah Jakarta Barat dan Jakarta Pusat Sinuraya, Michael Agintha; Kurniawati, Sri
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.5547

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh cloud computing, kompetensi auditor,pengalaman kerja, dan motivasi terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di JakartaPusat dan Jakarta Barat. Metode penelitian menggunakan pendekatan kuantitatif dengan surveikuesioner kepada auditor, serta analisis data dengan Partial Least Square – Structural EquationModeling (PLS-SEM) melalui SmartPLS. Hasil penelitian menunjukkan bahwa cloud computing,kompetensi auditor, dan motivasi memiliki pengaruh positif dan signifikan terhadap kualitas audit,sedangkan pengalaman kerja auditor tidak berpengaruh signifikan. Temuan ini menegaskan bahwapemanfaatan teknologi dan peningkatan kualitas sumber daya auditor melalui kompetensi sertamotivasi yang tinggi merupakan faktor penting dalam meningkatkan kualitas audit di era digital,sementara pengalaman kerja tidak selalu menjamin peningkatan mutu audit. This study aims to analyze the influence of cloud computing, auditor This study aims to explore theimpact of cloud computing, auditor competence, auditor experience, and motivation on audit qualityin Public Accounting Firms (KAP) located in Central Jakarta and West Jakarta. This study applies aquantitative approach with a survey method, where data is collected through the distribution ofquestionnaires to auditors working in KAP in both locations. The data analysis method used is PartialLeast Square - Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. Theresults indicate that cloud computing, auditor competence, and auditor motivation have a positive andsignificant impact on audit quality, while auditor experience does not show a significant impact. Thesefindings imply that the use of technology and improving the quality of human resources are importantelements in improving audit quality in the digital age..
Does Corruption Affect Foreign Direct Investment? Empirical Evidence from ASEAN Plus Three Countries Kurniasih, Erni Panca; Islahiyah, Djihan; Kurniawati, Sri; Iqbal, Ichsan
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3256

Abstract

Corruption poses a significant challenge in numerous countries, impacting foreign investment, including those within the ASEAN Plus Three (APT) region. This study aims to ascertain the influence of corruption and other factors—specifically, the exchange rate, political stability, and economic growth—on the appeal of foreign direct investment in APT countries. The research employs the Error Correction Model (ECM) for statistical testing to analyze both short- and long-term effects. The findings indicate that corruption and exchange rate fluctuations do not exert a significant impact on foreign investment inflows into APT countries, regardless of the time horizon. In the short term, a surge in corruption cases tends to diminish the interest of potential foreign direct investors. However, over the long term, foreign investors anticipate that APT countries will adopt more stringent measures to combat corruption, thus fostering a corruption-free environment. This expectation is bolstered by the presence of political stability and robust economic growth in APT countries, which stand as pivotal considerations for foreign direct investment. Therefore, APT countries, particularly Indonesia, ought to establish transparent investment guidelines, root out corruption, ensure political stability, maintain exchange rate stability, and prioritize policies aimed at stimulating economic growth in order to entice foreign investment.
The EFL Teachers' Perspective on the Implementation of Problem-Based Learning During the Pandemic Era Sri Kurniawati
The Progress: Journal of Language and Ethnicity Vol. 1 No. 1 (2022): The Progress: Journal of Language and Ethnicity: Juni 2022
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.19 KB)

Abstract

The COVID-19 pandemic shocked education systems in Indonesia. After ten months of online learning, the government stated that starting July 2021 was the beginning of a trial meeting face-to-face in the school. To meet the needs of students, the Problem-based Learning model is a suitable learning model that can improve students’ thinking skills. This study aimed to discover EFL teachers' perspectives on implementing Problem-based Learning during the Pandemic era. This research employed the descriptive qualitative research design. An interview was used to collect the data from participants 2 teachers English in a Vocational High School. The results showed that the respondents of this study had the same and different perspectives on implementing Problem-based Learning. However, the implementation has several obstacles, including low student motivation, declining student abilities, and gaps in students' ability from one group to another. The main suggestion is to apply this method in learning English as a foreign language.
Co-Authors - Afrizal A. Djoko Lesmono A.A. Ketut Agung Cahyawan W Asih, Ria A. Azzahra, Sabrina Cahyomayndarto, Eko Diana Novita Eddy Suratman Erni Panca Kurniasih Evita Putri, Rahmah Fardini Sabilah Giyanto . Herwanto, Agus Iman Nugroho, Mohammad Insana, Dwi Rorin Mauludin Iqbal, Ichsan Islahiyah, Djihan Kikin H Mutaqin Lestari, Nindya M. Chiar . Meiran Panggabean Merlinda, Riza Mujtahidah H, Bidayatul Muksin, Abdullah Nugroho, Mohammad Iman Nurlestari, Khofifah Nuzullah Putri, Azza Pratiwi, Wahyuni Rahayu , Maryati Rahayu, Maryati Rahda Salsabilla, Adinda Santi Martini Saputra, Iqbal Irwandi Eka Saputra, Muhammad Hari Seruni Sri Kasta, Larasati Puspa Sinuraya, Michael Agintha Sri Wahyuni Sudirman Sudirman Sugeng Santoso Sukmawati . Taimoor, Muhammad Taufik Hidayatullah, Taufik tri wahyuni Widyanto, Muhammad Laras Yurnetti