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THE EFFECT OF AUDIT RISK ON AUDIT QUALITY THROUGH AUDIT FEES AT KAP IN WEST JAKARTA Jatmika, Dodik; Nurdin, Muhammad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.16364

Abstract

This study aims to analyze (1) the effect of audit risk on audit fees in West Jakarta, (2) the effect of audit risk on audit quality in West Jakarta, (3) the effect of audit fees on audit quality in West Jakarta, and (4) the effect of audit risk on audit quality through audit fees in West Jakarta. This study used a population of Public Accounting Firms (KAP) located in West Jakarta, totaling 107 KAP, with sampling based on the survey method. The results showed that: (1) audit risk has a positive effect on audit fees, (2) audit risk has a negative effect on audit quality, (3) audit fees have a positive effect on audit quality, and (4) audit risk affects audit quality through audit fees in West Jakarta KAP. Keywords: Audit Risk, Audit Fee, Audit Quality, Public Accounting Firm, West Jakarta.  
Implementation of Cooperative Learning Method to Improve Student Learning Outcomes in Islamic Education Learning at SD Negeri 107443 Kp. Taiwan Nursaibah; Nurdin, Muhammad; Saragih, Delima
Jurnal Pendidikan Profesi Guru Vol. 1 No. 2 (2023): JULY 2023
Publisher : Program Studi Pendidikan Profesi Guru Fakultas Tarbiyah dan Keguruan UIN Ar-Raniry Banda Aceh

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

Abstract

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Peran Soft Skill dan Praktik Kerja dalam Meningkatkan Kesiapan Kerja Melalui Motivasi Mahasiswa di Universitas Merdeka Malang Diana, Ulfa; Hidayatullah, Syarif; Alvianna, Stella; Nurdin, Muhammad; Khouruh, Umu
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 9 No. 1 (2025): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/ae7y4181

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Penelitian ini bertujuan untuk mengkaji pengaruh Soft Skill dan Praktik Kerja Lapangan terhadap Kesiapan Kerja mahasiswa, dengan motivasi kerja sebagai variabel intervening. Kesiapan kerja mahasiswa merupakan aspek yang sangat penting dalam dunia pendidikan, khususnya dalam mempersiapkan mereka menghadapi tantangan di pasar kerja yang semakin kompetitif. Penelitian ini dilaksanakan di Universitas Merdeka Malang dengan melibatkan 80 mahasiswa Fakultas Ekonomi dan Bisnis angkatan 21 sebagai sampel. Metode yang digunakan adalah kuantitatif dengan teknik purposive sampling. Data primer diperoleh melalui kuesioner dan wawancara, yang kemudian dianalisis menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif yang signifikan antara Soft Skill dan Praktik Kerja Lapangan terhadap Kesiapan Kerja melalui motivasi kerja. Selain itu, motivasi kerja juga terbukti berpengaruh positif terhadap kesiapan kerja mahasiswa. Temuan ini menegaskan pentingnya pengembangan Soft Skill dan pengalaman praktis dalam meningkatkan kesiapan kerja. Meskipun ada pengaruh tidak langsung melalui motivasi kerja, hasilnya tidak signifikan, menunjukkan bahwa faktor lain, seperti pengalaman kerja dan kondisi pasar, mungkin lebih dominan dalam menentukan kesiapan kerja. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan kurikulum yang lebih relevan, serta memberikan wawasan mendalam bagi akademisi dan praktisi di bidang pendidikan dan manajemen sumber daya manusia. Selain itu, hasil penelitian ini juga diharapkan menjadi landasan untuk penelitian selanjutnya yang membahas tema serupa, serta berkontribusi dalam pengembangan ilmu pengetahuan di bidang pendidikan.
ANALYSIS OF GROWTH AND YIELD OF SHALLOT VARIETIES WITH ORGANIC LIQUID FERTILIZER IN THE SUB-OPTIMAL LAND OF WAMENA Tuhuteru, Sumiyati; Inrianti, Inrianti; Maulidiyah, Maulidiyah; Nurdin, Muhammad
Journal of Agriculture Vol. 2 No. 02 (2023): Research Articles, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/joa.v2i02.2545

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This study compares the degree of adaptation of four shallot varieties introduced to the sub-optimal land of Wamena with one local variety. The study determined the physiological processes of plants observed 5 and 11 weeks after planting. The results show that the best-adapted shallot is the local variety which is indicated by the parameter of harvest index (0.820). In addition, the results showed that the local Wamena variety produced high production with a high assimilation rate (0.072 g/dm2week-1), had a leaf area (41,750 cm) and a high leaf area value (0.465 cm) even though it was indicated by treatment without fertilizer application. Liquid organic (control treatment). Compared with the introduced varieties, which showed no significant effect on each liquid organic fertilizer treatment level. The difference in responses shown by each variety is influenced by the genetic ability of each variety which is supported by environmental conditions.
Analyzing The Development of Cashless Society Using the Structural Equation Modeling Nurdin, Muhammad; Fernandes, Adji; Sumarminingsih, Eni; Solimun; Ullah, Muhammad
Economics Development Analysis Journal Vol. 13 No. 4 (2024): Economics Development Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v13i4.15874

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Payment systems continue to evolve alongside advancements in information technology, driving the digitization of financial services and payment instruments. This study examines the influence of Psychological, Socio-Cultural, and Personal Factors on adopting electronic money and the growth of a cashless society, with Financial Technology as a moderating variable. The research involved 1,000 Bank BNI customers in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang, and Bekasi) actively using BNI Mobile Banking services. The analytical methods employed include Discourse Network Analysis and Structural Equation Modeling to develop a comprehensive analysis model. The results indicate that psychological and personal factors—such as motivation, perception, learning, positive attitude, modern lifestyle, and openness to change—significantly influence electronic money usage. However, socio-cultural factors do not exhibit a significant impact, primarily due to persistent cash usage habits and a lack of trust in technology. This study highlights the need for financial education to promote awareness of electronic money benefits and security, develop tailored financial products, and enhance regulatory collaboration between the government and relevant institutions.
Tradisi Ngubel Bagi Pasangan Pengantin Dalam Pandangan Al ‘Urf Dan Kontruktivisme Sosial Nurdin, Muhammad; Hidayat, Taufik
ISLAMITSCH FAMILIERECHT JOURNAL Vol 5 No 2 (2024): Islamitsch Familierecht Journal
Publisher : Fakultas Syariah dan Ekonomi Islam, IAIN Syaikh Abdurrahman Siddik, Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/ifj.v5i2.5065

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This research examines the phenomenon of the habit of eating bananas and smoking for bridal couples after the wedding ceremony in Ibul Village, West Bangka Regency, using a qualitative approach and phenomenological perspective. Through in-depth interviews and participant observation, this research aims to understand the social and cultural meaning behind these two practices. It was found that eating bananas served as a symbol of fertility and good luck, which created an emotional bond between the bridal couple and the community. Meanwhile, smoking is considered a social activity that strengthens relationships between community members, creating a space for sharing stories and traditional values.
Usability Analysis of Learning Device Monitoring Systems: Evaluation of User Experience for the Effectiveness of Educational Digitalization Nurdin, Muhammad; Yahya, Muhammad; Nur, Hasanah
International Journal of Technology and Education Research Vol. 3 No. 02 (2025): April - June, International Journal of Technology and Education Research (IJET
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i02.1887

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This study aims to analyze the usability level of the learning tool monitoring system developed to support the digitalization of learning administration management in the educational environment. Usability is a crucial aspect in the successful implementation of the system, because it is directly related to the convenience, comfort, and effectiveness of use by teachers, supervisors, and education staff. This study uses a descriptive quantitative approach with evaluation instruments that refer to six usability characteristics, namely appropriateness recognizability, learnability, operability, user error protection, user interface aesthetics, and accessibility. Data was collected through the distribution of questionnaires to the respondents of the users of the system, and analyzed using descriptive statistics. The results of the analysis show that the system has an average usability value of 4.50 or 90.04%, which is classified as very good. The characteristics with the highest scores were accessibility (90.64%) and user interface aesthetics (90.42%), while the lowest scores were appropriateness recognizability (89.57%). These findings indicate that the system has met most of the users' expectations, especially in terms of the interface appearance, ease of access, and learning process of using the system. However, the aspects of function recognition and navigation still need to be slightly improved to be more optimal.
PEMILIHAN MATERIAL TANGKI UNTUK BAHAN BAKAR MARINE FUEL OIL(MFO) Rachman, Abdul; Kasiono, Roy; Nurdin, Muhammad; Suparman, Suparman
JURNAL KAJIAN TEKNIK MESIN Vol 9, No 2 (2024): Jurnal Kajian Teknik Mesin
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jktm.v9i2.8243

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Bejana bertekanan dalam hal ini adalah tangki MFO, didesain untuk menahan gas atau liquid pada tekanan yang jauh berbeda dengan tekanan normal. Berbagai bentuk tangki yang selama ini digunakan sebagai bejana bertekanan antara lain spheres, cylinders dan cones. Namun, karena sulitnya manufaktur membentuk lingkaran atau sphere, maka desain dengan bentuk silinder lebih banyak digunakan. Metode yang digunakan dalam penelitian ini menggunakan studi lapangan dan software untuk mengetahui kekuatan material bahan tangki MFO yang aman, Dari hasil perhitungan bahwa tegangan-tegangan yang terjadi yaitu tegangan longitudinal dan tegangan keliling, yang terbesar terjadi pada tegangan keliling dengan menggunakan las tumpang yaitu sebesar 4,832 MPa untuk material AISI 304 L, dan tegangan termal akibat beda suhu besarnya adalah 4,486 MPa pada suhu 100oC, tetapi masih lebih kecil dari tegangan yang izin bahan. Semakin besar suhu yang terjadi semakin besar tegangan termal yang terjadi tetapi masih lebih kecil dari tegangan izin bahan. Dan semakin tebal dinding tangki (5 mm menjadi 6 mm), maka semakin kecil tegangan yang terjadi (8,528 MPa menjadi 7,106 MPa, tetapi masih kecil dari tegangan izin bahan (56,819 MPa).
Cytotoxic of Usnic Acid Isolated from Ramalina sp.: Cytotoxic of Usnic Acid Isolated from Ramalina sp. Darmawan, Akhmad; Maulidiyah; Megawati; Ariani, Novita; Aisya, Sitti; Sukirno; Randy, Ahmad; Primahana, Gian; Hendra, Medi; Nurdin, Muhammad
Journal of Tropical Life Science Vol. 14 No. 2 (2024)
Publisher : Journal of Tropical Life Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/jtls.14.02.14

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Ramalina sp. (Ramalinaceae) is a type of lichen known to contain many active secondary metabolite compounds that have the potential to be used as medicine or medicinal raw materials. One of the biological activities possessed by Ramalina sp. lichen is its anticancer activity. This research aims to isolate and identify active secondary metabolite compounds from the methanol extract of the Ramalina sp. lichen and to find out the cytotoxic activity of the isolated compound against MCF7 breast cancer cells. Compound 1 (usnic acid) was successfully isolated from fraction A. The isolation and purification process was carried out starting with a maceration process using acetone solvent, followed by silica gel column chromatography using a gradient solvent system consisting of n-hexane, n-hexane:EtOAc, EtOAc, EtOAc:MeOH, and MeOH with 5% increment of polarity to obtain 17 fractions (F-1 to F-17). From the 17 fractions obtained, fraction 3 (F-3) and fraction 4 (F-4) (eluted with n-hexane:EtOAc 30%), which had the same TLC profile, were combined and named as fraction A. Compound 1 (50 mg) is a yellow needle crystal that was formed in a bottle of fraction A, which was obtained after the process of combining fractions F-3 and F-4 and solvent evaporation process. The crystals were then separated and purified with CHCl3 and MeOH. Compound 1 was then characterized based on spectroscopic data. Various spectroscopic analysis data, including FTIR, 1D- and 2D-NMR, and LC-ESI-MS, show that Compound 1 is a dibenzofuran derivative compound with 18 carbons (3 from carbonyl groups (C=O) and 3 from methyl groups) and 2 hydroxyl (-OH). Cytotoxicity assay showed that at a low concentration of 18.75 ug/mL, Compound 1 caused a 67.06% decrease in MCF7 viability
Inventarisasi mycoflora yang berasosiasi dengan biji kopi pada tiga sistem pengolahan dan dua musim panen Nurdin, Muhammad; Evizal, Rusdi; Ginting, Cipta; Liandari, Rizky Fatma
Jurnal Proteksi Agrikultura Vol. 2 No. 1 (2025): MAY, JURNAL PROTEKSI AGRIKULTURA
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpa.1227-33

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This study aims to determine the percentage of the presence of fungi associated with processed coffee beans that freshly harvested and those that have been stored for 6 months and identify the fungi found at least to the genus level. This research was conducted from July to September 2021 at the Agricultural Biotechnology Laboratory, Faculty of Agriculture, University of Lampung. The method used was a survey method. Coffee beans samples were taken in Sedayu Village, Semaka District, Tanggamus Regency. Samples of coffee beans were taken at different season, namely in October 2020 and April 2021. The types of processed coffee that would be identified were natural, honey and lowgrade. The method used in this study was the direct plating method using PSA (Potato Sucrose Agar) media and repeated 5 times by putting 5 coffee beans in each petri dish. The variables in this study were identification of fungi based on their macroscopic and microscopic properties and analysis of  index diversity. The results showed that as many as six fungi were found to be associated with coffee beans, namely, Aspergillus niger, Aspergillus fumigatus, Aspergillus flavus, Aspergillus parasiticus, Phytophthora sp. and Penicillium sp. The most commonly species was found, Aspergillus niger, which was 64% found in processed coffee from the 2021 harvest year. The result of the analysis show that the fungi diversity index (H’) of low grade coffee beans in the 2020 harvest season and natural processed 2021 classified as moderate diversity (1 ≤ H’ ≤ 3). While, other processed products are classified as low diversity (H < 1).
Co-Authors Abdul Muhaimin, Abdul Abdul Rachman Achmad Noerkhaerin Putra Ahmad Randy Aisya, Sitti Akhmad Darmawan Alfiannor, Alfiannor Alvianna, Stella Ansharullah ansharullah Arham, Zul Ariani, Novita Arief Budi Nugroho, Arief Arwanto, Arwanto Asnawi Asnawi Bambang Setiawan Cipta Ginting, Cipta Devina Hutabarat, Yessica Diana, Ulfa Djohan, M Widda Dodik Jatmika Eka Fitrianto, Eka Elsa Sely Rahmayani Eni Sumarminingsih Ermawati Ermawati Faishol, Faris Fauziah Fauziah Fernandes, Adji Findriyani, Ella Fredita, Silva Yumi Ginting , Cipta Halim, Levin HALIMATUSSADIYAH -, HALIMATUSSADIYAH Handayani, Ridha Hariyanto, Nanang Hasriadi Mat Akin Helina, Selvi Hery Syaeful Inrianti, Inrianti Irvani, Ahmad Irwan Irwan Ivayani, Ivayani Jahri, Muhammad Jamika, Dodik Joko Prasetyo Kasiono, Roy Khouruh, Umu Kurnia Setiawan Widana Kusuma, Arvi Yuniar Liandari, Rizky Fatma Lita Norfiana Maindi, Andri Jahir Maulidiyah MAULIDIYAH -, MAULIDIYAH Maulidiyah Maulidiyah Medi Hendra, Medi Megawati Melati Muh. Edihar Muhammad Darwis Meyandie Nasution Muhammad Thoyib Muhammad Yahya Mustapa, Faizal Muzakki, M Harir Ngadenin Ngadenin Nur Aini, Yuliani Nur, Hasanah Nurhikmah Nurhikmah Nursaibah Primahana, Gian Putri, Syifa Oktaviani Putri, Viola Augustia Rachmadina, Najma Fadya Ratih Titi Komalasari Refdinal Nazir Rismiati, Rismiati RR. Ella Evrita Hestiandari Rusdi Evizal Saddam, Muhamad Safitri, Annisa Saidah, Andi Salim, La Ode Agus Saragih, Delima Sembiring, Rinawati Shanty Komalasari, Shanty Siska Siska Solimun Sudi Pramono . SUKIRNO Sumiyati Tuhuteru Suparman Suparman Sutoyo Sutoyo Taufik Hidayat Titien Agustina Titik Nur Aeny Tri Maryono Tusiana Dewi Ullah, Muhammad Vidya Selasdini Wulpiah, Wulpiah Yusep Purwana Muslih Zakir Muzakkar, Muhammad