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Nurwahyuni
Bimbingan Dan Konseling, Fakultas Keguruan Dan Ilmu Prndidikan, Universitas Tadulako.
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Pengaruh Akuntabilitas Auditor dan Profesionalisme Terhadap Kualitas Auditor Pada Kantor Akuntan Publik Syafa'at, Muhammad Shahib; Nurwahyuni; Ibrahim, Fifi Nur Afifah; Kamidin, Masruhi
Center of Economic Students Journal Vol. 5 No. 3 (2022): July-September (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v5i3.543

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas Auditor dan Profesionalisme Auditor Terhadap Kualitas Auditor Pada Kantor Akuntan Publik di Kota Makassar. Data yang digunakan dalam penelitian ini adalah data yang diambil Kantor Akuntan Publik Kota Makassar. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian Menunjukkan bahwa: Akuntabilitas auditor berpengaruh terhadap kualitas auditor. Semakin tinggi akuntabilitas yang dimiliki oleh auditor dalam melaksanakan tugasnya, maka kualitas auditor akan semakin meningkat dan Profesionalisme auditor berpengaruh positif dan signifikan terhadap kualitas auditor. Semakin tinggi profesionalisme auditor maka kualitas auditorakan semakin meningkat. Pengolahan data menggunakan software IBM SPSS versi 25.
ANALISIS PENDAPATAN CV. RAHMAT DI ERA PANDEMIC COVID-19 Nurmiati, Nurmiati; Nurwahyuni, Nurwahyuni; Ilham, Ilham; Lubis, Bastian
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 2 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i2.626

Abstract

This study aims to determine and analyze the impact of Covid-19 on the income of Tent And Decoration at CV. Grace. This research is a quantitative descriptive research using frequency distribution data analysis. The results showed that the covid-19 pandemic resulted in Tent And Decoration income at CV. Rachmat experienced a very significant decline where the pattern of customers and the number of customers experienced a very drastic change as well as related to the profits obtained even though the rental prices set tended to be competitive.
Pemanfaatan User Experience Questionare Dalam Analisis Pengalaman Pengguna MyBSI E-Learning System Syamsiah, Nurfia Oktaviani; Purwandani, Indah; Nurwahyuni, Siti; Rosmiati, Mia
MULTINETICS Vol. 9 No. 2 (2023): MULTINETICS Nopember (2023)
Publisher : POLITEKNIK NEGERI JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/multinetics.v9i2.6352

Abstract

The purpose of this study is to utilize User Experience Questionnaire (UEQ) to measure the user experience of learning management system. 201 respondents were involved as UEQ respondents with diverse backgrounds as system users. In this research, My BSI Elearning System (MYBEST) is used as the research object. MYBEST has various features for the process of teaching and learning activities starting from the attendance process, discussion, provision of learning materials both in the form of modules and video links, submitting assignments, conducting quizzes and monitoring attendance at previous meetings. This research will provide benefits for UX practitioners, educators and developers of online learning management systems. The findings in this research are also expected to provide benefits for all scope of actors in the world of education who implement computer-based teaching and learning activities. The results of MYBEST user experience evaluation using UEQ can be seen from the calculated aspects such as Attractiveness, Pragmatic Quality and Hedonic Quality. The resulting MYBEST UX evaluation value is quite satisfactory, where of the six scales observed, three of them got above average results, and the other three got good results. In this study, it was found that the pragmatic aspect of UEQ has a more dominant value than the hedonic aspect.
The effect of harmonization of tax regulations and tax knowledge on taxpayer compliance at Kpp Pratama Makassar Selatan Nurwahyuni, Nurwahyuni; Khairullah, Muhammad Nuryamin Akbar; Dinarto, Muhammad Fardhan; Ridwan, Risvina; Arfah, Sarwan; Kartini, Kartini; Fadillah, Nurul; Yaqin, Muhammad Ainul
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13732

Abstract

Harmonization of clearer tax regulations and a better understanding of taxation can result in improvements in taxpayer compliance with tax obligations. This study aims to examine the effect of harmonization of tax regulations and tax knowledge on taxpayer compliance. The data in this study was obtained from taxpayers in Makassar City who were registered with KPP Pratama Makassar Selatan. This study used primary and secondary data by conducting direct research in the field by providing questionnaires/statement sheets to 99 respondents. Data analysis techniques are carried out with descriptive statistical analysis and SPSS (Statistical Program for Social Science). The results showed that harmonization of tax regulations had a positive and significant effect on taxpayer compliance. Knowledge of taxation has a positive and significant effect on taxpayer compliance. Harmonization of tax regulations and knowledge of taxation simultaneously together have a positive and significant effect on taxpayer compliance.
TANGGAP AGRONOMIS LIMA VARIETAS PADI TERHADAP REBAH PADA MUSIM TANAM I DI BATANG Nurwahyuni, Endah
Jurnal Ilmu-Ilmu Pertanian Vol. 27 No. 2 (2020): Desember
Publisher : Politeknik Pembangunan Pertanian Yogyakarta-Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55259/jiip.v27i2.86

Abstract

Anomali curah hujan disertai angin kencang di Jawa Tengah seringkali menyebabkan kerugian hasil bagi petani padi karena rebah. Menurut laporan potensi kehilangan hasil padi karena fenomena ini diperkirakan mencapai 5-20%. Pada penggunaan jarak tanaman yang tepat dengan pemupukan berimbang, pemilihan varietas dianggap mampu bersinergi mengatasi masalah ini. Penelitian ini bertujuan untuk mengetahui ketahanan rebah dan keragaan berbagai varietas padi Inpari serta mengetahui kehilangan hasil padi yang mengalami rebah. Penelitian ini dilakukan di XYZ Batang pada musim tanam (MT) 1 2019-2020. Percobaan menggunakan rancangan acak kelompok lengkap dengan perlakuan faktorial. Faktor yaitu pertama yaitu varietas terdiri atas Inpari 30, Inpari 36, Inpari 42, Inpari 43 dan Inpari Blast. Faktor yang kedua yaitu kondisi rebah dan normal. Data dianalisis menggunakan uji varian dan uji lanjut DMRT dengan tingkat ketelitian 5%. Hasil menunjukkan bahwa antar varietas memiliki perbedaan nyata pada variabel panjang malai, jumlah gabah per malai, persentase gabah hampa dan bobot 1000 butir. Bobot 1000 butir pada kondisi rebah secara nyata lebih rendah dibanding normal pada varietas Inpari 42, Inpari 43 dan Inpari blast. Pengaruh interaksi muncul pada variabel panjang malai, persentase gabah hampa dan bobot 1000 butir. Hasil penelitian menyimpulkan bahwa rebah pada tanaman padi terbukti berpengaruh terhadap komponen agronomis dan besarnya pengaruh berbeda antar varietas.
Interferensi Morfologi Bahasa Bima ke dalam Bahasa Indonesia Pada Proses Belajar Siswa Sekolah Dasar Yulianti, Eka; Nurwahyuni, Nurwahyuni; Hasan, Hasan; Yusnarti, Mulya; Marlina, Leni; Latifa, Febi
NUSRA : Jurnal Penelitian dan Ilmu Pendidikan Vol. 5 No. 2 (2024): NUSRA: Jurnal Penelitian dan Ilmu Pendidikan, Mei 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/nusra.v5i2.2841

Abstract

Bilingualism is caused by the familiarity of two languages ​​between the first language and the second language practiced by the community. Bima is the first language that is still strong in the Dompu community so that the use of the second language, namely Indonesian, is non-standard in the teaching process. This research aims to describe morphological interference in the form of single words from the Bima language into Indonesian. This research uses observation and interview techniques. Checking the validity of the findings was carried out using data validation techniques, namely method triangulation and data source triangulation. The analysis technique used involves three stages, 1) data reduction, 2) data presentation, 3) verification. The results of this research indicate that there is morphological interference in the field of single words, namely that in Indonesian students there are non-standard word forms.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Sub Sektor Farmasi Di Bursa Efek Indonesia Pada Masa Sebelum Pandemi, Selama Pandemi Dan Setelah Pandemi Nurmayana; Ashdaq; Nurwahyuni Syahrir; Sri Utami Permata; Ichwan Riodini; Edy Fitriawan Syahadat
Jurnal Manarang Manajemen dan Bisnis Vol 3 No 2 (2025): Jurnal Manarang : Manajemen dan Bisnis (April 2025)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jurnal manarang.v3i2.4113

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap nilai perusahaan. Pendekatan penelitian ini adalah pendekatan kuantitatif. Lokasi penelitian ini dilakukan melalui website resmi Bursa Efek Indonesia (www.idx.co.id). Populasi dalam penelitian ini adalah perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia pada masa sebelum pandemi, selama pandemi dan setelah pandemi. Untuk mendapatkan sampel yang dapat mewakili populasi, maka dalam penentuan sampel ini digunakan metode purposive sampling. Jumlah sampel yang diperoleh sebesar 9 perusahaan. Adapun analisis data dilakukan dengan menggunakan bantuan program SPSS. Hasil analisis menunjukkan bahwa secara parsial ROE tidak berpengaruh terhadap nilai perusahaan, ROA tidak berpengaruh terhadap nilai perusahaan, DER berpengaruh positif dan signifikan terhadap nilai perusahaan. Secara simultan Return On Equity, Return On Assets, dan Debt to Equity Ratio berpengaruh positif dan signifikan terhadap nilai perusahaan. Kata Kunci: Return On Equity, Return On Assets, Debt To Equity Ratio dan Nilai Perusahaan
Pressure, Opportunnity, Rationalization, dan Capability terhadap Terjadinya Fraud : Studi di Salah Satu Dinas Propinsi Sulawesi Selatan Nurwahyuni, Nurwahyuni
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.2298

Abstract

This study examines the influence of Pressure, Opportunity, Rationalization, and Capability on Fraud within a department in South Sulawesi Province over two months, from December to January 2022. The department's entire staff constitutes the study population, with a saturated sampling method employed to ensure a representative sample. Field research methodology was utilized, employing quantitative data collection through questionnaire surveys. Data analysis was conducted using multiple linear regression with the assistance of statistical software.The results indicate that Pressure (Opportunity), Opportunity, Rationalization, and Capability significantly impact Fraud. The results indicate that Pressure (Opportunity), Opportunity, Rationalization, and Capability significantly impact Fraud. Practical recommendations for the study's subject include; conducting training on work ethics, stress management, and understanding of fraud prevention; implementing clear and stringent anti-fraud policies; enhancing communication and transparency throughout the organization; strengthening internal supervision mechanisms and fostering a work culture that values integrity and ethics.
EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON STOCK PRICES ON REGISTERED METAL AND SIMILAR COMPANIES ON THE INDONESIA STOCK EXCHANGE Rambe, Ihsan; Nurwahyuni, Nurwahyuni; Saripuddin Hasibuan, Jasman
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.661 KB) | DOI: 10.54443/ijebas.v1i2.77

Abstract

The stock price is the price that occurs in the stock market at a certain time and the stock price is determined by market participants. The high and low price of these shares is determined by the demand and supply of these shares in the capital market. Current Ratio is a ratio to measure the company's ability to pay its long-term debt approach which is due immediately when billed in its entirety. and Debt to Equity Ratio is a ratio that shows the percentage of provision of funds by shareholders to lenders. The higher the ratio, the lower the company's funding provided by shareholders. This study aims to determine whether there is an effect of Current Ratio and Debt to Equity Ratio on stock prices either partially or simultaneously. This study uses financial management theory related to the variables of stock price, current ratio, debt to equity ratio. The approach used is an associative approach. The population in this study are Metal & Similar companies listed on the IDX for the period 2014-2018. Samples were taken using purposive sampling method, in order to obtain 6 companies as samples. The results show that: (1) the effect of the current ratio on stock prices has no effect; (2) the effect of Debt to Equity Ratio on stock prices has an effect; (3) the influence of the Current Ratio and Debt to Equity Ratio on stock prices simultaneously has an effect.
Analisis perilaku asertif menolak penyalahgunaan narkoba pada siswa SMPN 2 Bungku Timur Nurwahyuni, Nurwahyuni; Moh.Said, Nurul Aminah
Indonesia Berdaya Vol 5, No 3 (2024)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2024829

Abstract

Saat ini, penyalahgunaan narkoba merupakan masalah yang membutuhkan upaya preventif, terutama pada kalangan pelajar yang berfokus pada bagaimana siswa dapat beperilaku asertif menolak penyalahgunaan narkoba. Tujuan dari pengabdian kepada masyarakat ini adalah (1) untuk mengidentifikasi perilaku asertf menolak penyalahgunaan narkoba pada siswa SMPN 2 Bungku Utara (2) Untuk mengidentifikasi ada atau tidaknya perbedaan perilaku asertif menolak penyalalahgunaan narkoba antara siswa laki-laki dan siswa perempempuan di SMPN 2 Bungku Utara. Pengabdian pada masyarakat ini dilakukan di SMP Negeri 2 Bungku Utara Sulawesi Tngah. Adapun peserta penngabdian ini berjumlah 30 orang siswa kelas dua yang terdaftar pada tahun ajaran 20203/2024 dan terdiri dari 18 orang laki-laki dan 12 orang perempuan dengan usia 12-15 tahun yang diambil secara purposive (non rendomaized sample.) Pengumpulan data menggunakan angket perilaku asrtif menolak penyalahgunaan narkoba pada siswa SMP yang adopsi dari Nurwahyuni [1]. Pengujian data menggunakan analis deskriftif dan uji t dengan bantuan statists versi 26. Hasil analisis deskriptif menunjukkan bahwa rata-rata prilaku asertif seluruh siswa kelas 2 SMPN 2 Bungku Utara sebesar 66,300 dengan standar deviasi sebesar 4,00. Hal ini menunjukka bahwa perilaku asertif menolak penyalahgunaan narkoba pada siswa SMPN 2 Bungku Utara tergolog kategori rendah. Hasil uji t tidak berpasangan (independent sampel t test) menunjukkan nilai t-hitung sebesar 0,55 lebih bsar dari 0,05. Hal ini brarti tidak adak ada perbedaan perilaku asertif menolak penyalahgunaan narkoba antara siswa laki-laki dan perempuan dengan SMPN Bungku Utara Sulawsi Tengah
Co-Authors A Gunawan A. Sriyanti adipa, Muhammad Evan Adipa Afadil Afifah, Afrah Agifta, Yusnia Yustin Ainul Yaqin Al Rafni Alfarizi, Muhammad Zidane Alfiana, Hana Ali Hardana Amarodin, Mochamat Amir, Yufitriana Amiruddin Amiruddin Amiruddin Anastasya, Anita Angga Bayu Budiyanto Angguna Lolo Apriani, Indri Arfah, Sarwan Arifin, Muh. Asrullah Arifyadi, Azam Ashdaq Asliati Asliati Asmariana, Yully Atfal Wahyu Rinaldi Atmiroseva Atmiroseva Badalu, Qisthy Fadlila Mh Baids, Fajrin Bau Ratu Belia Tama Heppi Chosinawarotin Delvi Kristanti Liloi Desy, Hidayati Dhevy Puswiartika Dian Ahmad BS Dian Fitriani Dian Fitriani Dian Pitra Amalia Dian Rahayu DIDIK PURWANTO Dinarto, Muhammad Fardhan Dini Aprilia Dini Nurlaela Djamareng, Asdar Edison Edison Edy Fitriawan Syahadat Ego Friansyah Eka Yulianti Erwana, Erwana Erwin Fahira, Andi Nurul Farhan Anis Farid, Faradita Fatayan, Arum Fatsyahrina Fitriastuti Fitriani Fitriani Fitriano, Dian Gamayanti, Nurul Fiskia Hajering Hamlan Andi Basso Malla Harahap, Eli Sputri Haryanto, Eri Hasan Hasan Hasan Hasan Hasneli N, Yesi Hasnidar Syam, Hasnidar Syam Hemeto, Vivianty Heni Pujiastuti Herlina, Herlina Hijra Hijra, Hijra Ibrahim, Fifi Nur Afifah Ichwan Riodini Idawati Idawati Ikhlas Rasido Ikhram Hardi S Ikhtiari, Kirana Ilham Ilham Indah Suryani Indira Hasbah Irmawati Musa Irtania, Irtania Jasman Saripuddin Hasibuan Jaya, A I Jennyfer Veronika Junaidi Junaidi Kamidin, Masruhi Kartini Kartini Khairullah, Muhammad Nuryamin Akbar Khalil Gibran Kholik, Saeful Klaudia, Hesti Laila, Nurlaila Latifa, Febi Leni Marlina Liana Putri Ramadlani Lubis, Bastian Lukman Hardia Magfirah Makmun, Armanto Mardi Lestari Mardi Lestari Maria Arina Luardini Mas'ud, Masdar Masniati Mastura, Ade Avriliani MY. Micha Felayati Silalahi Misnah Misnah Moh.Said, Nurul Aminah Mohamad Awal Lakadjo Morundu, Deysin Muh. Mansyur Thalib Muhammad Hasan Muhammad Ridwan Muhammad Yusuf Y.S Mujirin M. Yamin Mulyani, Ririn Munifah Munifah Munifah, Munifah Munir, Abd MUSTARI Mutahharah Yunus Muthiah, Waridah Nadia Nadia Nansar, Nansar Naqiyah, Jamilatun Nasution, Dina Liriani Natalina Asi, Natalina Nazifah Syahirah Hasanah Nirmawati, Nirmawati NISMAH NISMAH Novia Sandra Dewi Nur Ariyandani Nur Eka Wahyuningsih Nur Fitriayu Mandasari Nurfia Oktaviani Syamsiah Nurhannifah Rizky Tampubolon Nurjanna, Anna Nurman S Nurmayana Nurmiati Nurmiati Nurmin Nurmin Nursyam Anwar Nurul Annisya Nurul fadillah, Nurul Nuryanti Octavianti, Riestiana Oktavia, Maria Yasri Pane, Nur fatimah Pantow, Deswita Pasaribu, Putrimarito Penyami, Agrinanda Prawitasari, Nungki Priatna, Tanthina Prihatin, Rizki Purwandani, Indah Putra, Rian Pratama Rahmah Rahmah Ramadhan, Mohamad Wahyu Rambe, Ihsan Ratman Ratman Resnawati Ridwan Syahran Ridwan, Risvina Rifai, Mohammad Saiful Rinaldi, Atfal Wahyu Rishatul Khoiriyah Riskiyanti, Ayu Risti Amanda Putri Riyadi, Nur Eka Wahyuningsih Riyanti, Nabilah Roni Fadli Rosiana, Elisa Rosmia, Mia Rosmiati, Mia Safitri, Devi Ayu Sahril Buchori, Sahril Sella Mawarni Siti Khadijah Siti Sumartini, Siti Sitti Patimah Sri Hastuti Virgianti Sri Utami Permata Sri Wahyuni Suci Suci, Suci Sugiatno Sugiatno Suherman Suherman Suriyanti Suriyanti Suriyanti Suryanef Suryanef Suryani Syamsuddin Syafa'at, Muhammad Shahib Syah, Maenuddin Bustanil Syamsiah, Nufia Oktaviani SYAMSU ALAM Syarifah Ainur Natia Tabrani ZA Tesa Alex Suhendra Tetriadi Tetri Tetriadi Tiara Putri Alisa Tri Haryati Tri Murtono Wahyuningsi, Nur Eka Wati, Dita Prihatna Wulan Ayuandiani Yamin, Saefullah Yun Ratna Lagandesa Yusnarti, Mulya Yusuf, Nuraini Zidni Immawan Muslimin Zul Kahfi