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Audit Quality and Its Influence on Stakeholder Trust: A Qualitative Analysis Surya, Dika; Pratiwi, Eka; Wijaya, Galang; Permadi, Hani; Suryani, Ina
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.364

Abstract

This qualitative study aims to explore the intricate relationship between audit quality and stakeholder trust in financial reporting. Through in-depth interviews with auditors, investors, regulators, and corporate executives, insights were gathered regarding perceptions, experiences, and expectations concerning audit quality and its influence on stakeholder trust. Thematic analysis revealed key dimensions of audit quality, including auditor independence, competence, objectivity, adherence to professional standards, and perceptions of audit effectiveness. Stakeholders emphasized the importance of transparent disclosure practices, accountability in corporate governance, credibility of auditors and financial statements, and regulatory oversight in fostering trust in financial reporting. The findings underscored the pivotal role of regulatory bodies, such as the PCAOB and SEC, in promoting audit quality, deterring fraudulent behavior, ensuring auditor accountability, and maintaining market confidence. Overall, the study contributes to a deeper understanding of the mechanisms shaping stakeholders' perceptions of audit quality and trust in financial reporting, with implications for market efficiency, investor protection, and corporate governance.
Legitimasi Kekuasaan Ādityawarman di Kerajaan Malayu Berdasarkan Sumber-Sumber Prasasti: Legitimasi Kekuasaan Ādityawarman di Kerajaan Malayu Berdasarkan Sumber-Sumber Prasasti Pratiwi, Eka; Hafiful Hadi Sunliensyar; Ari Mukti Wardoyo Adi
Berkala Arkeologi Vol. 44 No. 2 (2024)
Publisher : BRIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/jba.2024.6852

Abstract

The Malayu Kingdom was one of the Hindu-Buddhist kingdoms on the island of Sumatra. The kingdom achieved its glory during the reign of King Ādityawarman (1347-1374 AD). One of the archaeological remains from this period are inscriptions that describe life in the Malayu Kingdom. The problems to be researched in this study are the elements of legitimacy contained in the text of Ādityawarman’s inscriptions and the form of legitimacy of Ādityawarman’s sovereignty in the Malayu Koingdom. The results of observations of 13 inscriptions from the Ādityawarman’s period, obtained 6 inscriptions that contain elements of legitimacy of sovereignty, namely Pagaruyung I Inscription, Pagaruyung II Inscription, Saruaso I Inscription, Kuburajo I Inscription, Amoghapāśa Inscription, and Ombilin Inscription. The method used to answer research problems is the epigraphic reserach method, consisting of data collection, data processing (analysis), interpretation (problem interpretation), concluding, and presenting research results. The results showed that there are 2 forms of legitimization of the Hindu-Buddhist period in the archipelago, namely equalization of supernatural entities (gods) and nāmābhiṣeka. The equalized gods consist of Lord Indra, Adibuddha, and Avalokitesvara. In addition, there are also other forms of legitimacy in the Ādityawarman inscription through several symbols, namely kala head ornaments, vajra ornaments, and Bhairawa statues. Based on Max Weber’s classification of legitimacy, the form of legitimacy practiced by King Ādityawarman in the Malayu Kingdom is classified as charismatic legitimacy.
Engaging High School Students with Ruangguru: An Innovative Online Learning Approach: Meningkatkan Keterlibatan Belajar Siswa SMA dengan Aplikasi Ruangguru: Pendekatan Inovatif dalam Pembelajaran Online Pratiwi, Eka; Rochmaniah, Ainur
Indonesian Journal of Education Methods Development Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v21i3.752

Abstract

This qualitative research investigates the reception of high school students towards the Ruangguru application, a popular online medium of study. The study utilizes in-depth interviews, observations, and literature review to explore students' experiences with the application and its features. Purposive sampling was employed to select informants. The findings reveal that two informants dominate the hegemonic position, indicating their belief in the suitability of the application. Additionally, eight informants highlight the innovative nature of animated delivery in enhancing learning engagement. This research contributes to the understanding of student perspectives on using Ruangguru and has implications for improving online learning experiences globally. Highlights: The study explores the reception of high school students towards the Ruangguru application as an online medium of study, providing insights into its effectiveness and suitability. The research method involves qualitative data collection through in-depth interviews, observations, and literature review, allowing for a comprehensive understanding of students' experiences with the application. The findings reveal the dominant position of two informants who consider the Ruangguru application suitable, while eight informants emphasize the innovative nature of animated content delivery in enhancing student engagement and overcoming fatigue. Keywords: Ruangguru application, high school students, online medium of study, reception, qualitative research
Pelatihan dan Pendampingan Teknik Sablon Sederhana Berbasis Desain Grafis Digital pada Media Tote Bag di SMAN 3 Luwu Nur, Haspidawati; Yanti, Rosmalah; Erni, Erni; Sunardin, Sunardin; Zakiyah, Ulfah; Pratiwi, Eka; Tenriawaru, Tenriawaru; Novriansyah, Fajar
Jurnal IPMAS Vol. 5 No. 2 (2025): Mei - Agustus 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ipmas.5.2.2025.845

Abstract

Urgensi dari penelitian ini adalah untuk menjawab kebutuhan peningkatan keterampilan praktis siswa dalam bidang desain grafis digital dan teknik sablon manual, yang menjadi salah satu kompetensi penting dalam mendukung kreativitas serta potensi kewirausahaan di kalangan pelajar. Mitra kegiatan Pengabdian kepada Masyarakat (PKM) ini adalah SMAN 3 Luwu, sebuah sekolah menengah atas di Kabupaten Luwu yang menghadapi tantangan dalam pengembangan keterampilan desain grafis digital dan teknik sablon sederhana bagi siswanya. Permasalahan utama yang dihadapi mitra seperti, minimnya keterampilan siswa dalam desain grafis digital, belum tersedianya pelatihan teknik sablon manual yang aplikatif di lingkungan sekolah, dan tidak adanya media praktik untuk mengintegrasikan desain digital ke dalam produk nyata.  Menanggapi permasalahan tersebut, tim PKM bersama pihak sekolah merancang program pelatihan terintegrasi yang terdiri dari tiga tahapan utama, yaitu: pelatihan desain grafis digital menggunakan aplikasi Canva dan CorelDraw dasar, pelatihan serta pendampingan teknik sablon manual berbasis screen printing sederhana, dan implementasi hasil desain dalam bentuk produk tote bag. Kegiatan ini dilaksanakan dengan pendekatan praktik langsung dan pendampingan intensif, melibatkan 30 siswa yang memiliki minat dalam bidang desain dan kewirausahaan. Pelatihan dilakukan secara bertahap dan kontekstual, mulai dari pembuatan desain, pemindahan ke media sablon, hingga pencetakan produk tote bag secara mandiri oleh peserta. Hasil kegiatan menunjukkan bahwa seluruh peserta berhasil menghasilkan desain grafis digital yang layak cetak, memahami proses sablon manual, dan mampu mencetak produk tote bag dengan tingkat kerapian dan estetika yang memadai. Lebih dari itu, siswa menunjukkan peningkatan kreativitas, kepercayaan diri, kemampuan berpikir kritis, serta kesadaran akan peluang usaha berbasis produk kreatif. Program ini terbukti efektif dalam meningkatkan kompetensi teknis dan soft skill siswa, sekaligus mendorong terbentuknya ekosistem kewirausahaan kecil di lingkungan sekolah. Kegiatan ini juga selaras dengan semangat Kurikulum Merdeka Belajar yang menekankan pada proyek nyata, pembelajaran lintas disiplin, dan penguatan karakter siswa.
Juridical Implications of Making of the Deed of Binding the Sale and Purchase of Land that Guarantees Individual Debt Pratiwi, Eka
Jurnal Konstatering Vol 1, No 2 (2022): April 2022
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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

Abstract

As social beings, humans need other humans to meet their needs. What's more, the human need for land continues to increase, in line with the increasing human population in Indonesia. Fulfilling the need for the land, can be done by carrying out sale and purchase transactions, and transferring rights over the land in order to obtain valid legal certainty in accordance with applicable regulations. The more important the need for land, the more problems that arise related to the transfer of land rights. As with the buying and selling process in general, besides the subject and object that must be clear, in buying and selling land there will also be rights and obligations that must be fulfilled by both parties. If one party is negligent and does not fulfill its obligations, as stated in the agreement. As described above, the author is interested in conducting research with the title "Juridical Implications of Making Deeds of Sale and Purchase Binding of Land that Become Guarantees for Individual Debt". The formulation of the problem to be examined is (1) what are the juridical implications of making a Sale and Purchase Binding Deed for land objects that are collateral for individual debt, made by a Notary? (2) what is the position and responsibility of the parties to the Deed of the Sale and Purchase Agreement? (3) what is the form of the Deed of Sale and Purchase Agreement on the land that serves as collateral for individual debt? The research method used to obtain data in this study, uses a normative juridical approach, with descriptive research specifications analytical. This normative legal research is also referred to as library legal research, where library materials constitute basic data in (science) research which is classified as secondary data, and then analyzed qualitatively. Based on the results of research conducted by the author, it is known that the legal consequences of making the Deed of Agreement Binding Sale and Purchase Authorization, which is the object of sale and purchase in the agreement, is the object of collateral for the individual debt to be null and void. sale and purchase in the agreement, is the object of collateral for the individual debt to be null and void by law. The Buyer can apply for a return of payment for land, compensation or fines, due to non-fulfillment of the obligations of the Seller, as stated in the Sales and Purchase Agreement.Keywords: Guarantees; Implications; Juridical.
URGENSI MEDIA CERITA GAMBAR BERSERI DALAM MENSTIMULASI PERILAKU DISIPLIN ANAK USIA DINI Pratiwi, Eka; Dhieni, Nurbiana; Supena, Asep
FIKRAH Vol 3 No 2 (2019): DESEMBER
Publisher : Ibn Khaldun University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/fikrah.v3i2.20529

Abstract

Penelitian ini merupakan penelitian studi literatur. Selama masa tumbuh kembang anak, salah satu hal yang perlu dibangun ialah karakter. Karakter yang tertanam dalam diri anak akan mempengaruhi ketahanmalangan hingga usia dewasa. Salah satu karakteryang perlu dibangun sejak dini adalah perilaku disiplin. Aspek disiplin yang dapat diterapkan untuk anak meliputi, ketertiban. Adapun kegiatan yang dapat dilaksanakan patuh terhadap peraturan yang berlaku, menyelesaikan tugas yang diberikan, meletakkan kembali benda pada tempatnya, dan sabar menunggu giliran selama kegiatan. Guru dapat menggunakan media yang menarik untuk menstimulasi disiplin anak. Pengunaan media dapat membangun interaksi kepada anak. Salah satu media yang dapat menstimulasi perilaku disiplin adalah media cerita gambar berseri.
KEADILAN DALAM SISTEM HUKUM NASIONAL BERDASARKAN PERSPEKTIF GENDER Akmal, Diya Ul; Pratiwi, Eka; Sulistiani, Anisa
Lex Librum : Jurnal Ilmu Hukum Vol. 8 No. 1 (2021): Desember
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lljih.v0i0.273

Abstract

Indonesia sebagai negara hukum mengatur segala lini kehidupan dengan peraturan dari yang terhierarkis sampai dengan yang tidak namun tetap diakui kekuatan mengikatnya. Tujuan dari pengaturan ini adalah untuk memberikan perlindungan terhadap hak-hak yang dimiliki oleh setiap individu agar tidak dilanggar oleh individu lainnya. Namun pada kenyataanya hukum yang ada saat ini belumlah melindungi secara penuh dari adanya diskriminisi gender. Utamanya perempuan masih belum terlindungi secara penuh hak-haknya. Banyaknya korban pelecehan yang terdiskriminasi dalam pendidikan, berbagai permasalahan dalam perkawinan, kekerasan dalam rumah tangga, tidak terpenuhinya hak-hak sebagai perempuan dalam bidang pekerjaan, dan masih banyak lagi permasalahan lainnya yang belum dapat dijawab dengan hukum yang sudah ada. Perlu adanya penguatan dan pembaharuan dalam hukum nasional agar menjaga kedudukan, peran, serta hak yang dimiliki oleh perempuan. Hukum yang dibuat harus mengedepankan pengarusutamaan gender. Hal ini sebagai upaya untuk memberikan kesetaraan gender dan keadilan gender di Indonesia.
Co-Authors Achmad Fauzi Afif, Zamroni Agus Setyawan, Ungky Agustiningsih Agustiningsih Ahmad Maulidizen Ahmad Yani T Andhika, Bagas Dwi Annisa Aprilen, Nisa Ari Mukti Wardoyo Adi Arinto Wardoyo Asep Supena. Asmayani Salimi Asyari, Claudia Herda Aulia, Mulyani Safitri Binharyanto, Adlan Pratama Buchori Asyik Christanto, Anthony Delfianto, Dwiroza Delfianto, Dwiroza Delfianto Dini, Zata Diya Ul Akmal Djajalaksana, Susanthy Dwi Pratiwi, Suryanti Efendi, Syamsul Erni Erni Fahmi, Kristia Falyani, Silvy Fitri Sari, Fitri Georgie Chrysandi Hafiful Hadi Sunliensyar Haikal, Jenggis Khan Haryani, Wiworo Hassanuddin B, M. Sultan Hendro Martono Herda Asyari, Claudia I MADE SUARDANA Immy Suci Rohyani Iqbal Muhammad Kartika D. Puspa Kautsar Riza Salman Khaerunnisa Ibnu Hajar Kurnianingsih, Lilis Yani Listyoko, Aditya Lyono, Albert Mafisah, Saidah Marifatur, Ezra Martha , Martha Milkhatun, Milkhatun Millan, Alston Muarif, Husnul Murti Dewi, Dian Ayu Nafisah, Aqilah Nasrullah Nasrullah Novriansyah, Fajar Nur Hikmah, Naila Nur Hikmah Nur, Haspidawati Nurbiana Dhieni Nurfadilah Siregar NURSARI, DELLA Permadi, Hani Prasetyo, Kevin Prasna, Adeb Davega Primaputri, Cindy Carissa Purwati, Dwi Eni Putri, Sasi Fhatmayani R Sugiri, Yani Jane Raden Mohamad Herdian Bhakti Rahmasari, Synthia Nur Rahmawati, Nurlaili Rasidi, Muhammad Reni Herman Ririn Ramadhany Rizka, Nanda Dwi Rochmaniah, Ainur Rohanah, Rohanah Rusdiany, Fitry S, Neneng Novi Silvia Sari, Muthia Shani, Hijjah Shintiya Sinaga, Imam Adlin Sirante, Yohanis Siti Halidjah Siti Khoiroh Muflihatin Slamet Purnomo Sri Sumiyati Suardana, I Made Suardana Sulistiani, Anisa Sumiarsih, Cicih Sunardin, Sunardin Surya, Dika suryani, Ina Susanti Pujiastuti Susanti, Dwi Ari Susanti, Lia Susanto, Deny Tantular, Rezki Tenriawaru, Tenriawaru Titin Suhartini, Titin Triase Triase, Triase Vivi Setiawaty Wandika Wijaya, Galang Wikamto, Rifka Yanti, Rosmalah Zakiyah, Ulfah Zulkarnain Zulkarnain