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Dewi Purwati
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Pengaruh Big Data Analytics, Komite Audit, Dan Audit Tenure Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020–2024 Purwati, Dewi; Agustina, Anik; Fernando Firdaus, Venus; Rinaldi, Rinaldi
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.v8i3.5449

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji secara empiris pengaruh Big Data Analytics, Komite Audit, dan Audit Tenure terhadap Audit Delay pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Sampel yang digunakan sebanyak 15 perusahaan dengan total 75 observasi, dan analisis data dilakukan menggunakan regresi data panel melalui software Eviews. Hasil uji parsial menunjukkan bahwa Big Data Analytics tidak berpengaruh terhadap Audit Delay, yang berarti penerapan teknologi big data belum terbukti mempercepat penyelesaian audit. Komite Audit berpengaruh negatif dan signifikan terhadap Audit Delay, sehingga semakin baik kinerja komite audit, semakin cepat laporan audit bisa diselesaikan. Sementara itu, Audit Tenure berpengaruh negatif dan signifikan terhadap Audit Delay, menunjukkan bahwa hubungan jangka panjang antara auditor dan klien dapat mempercepat audit karena auditor sudah memahami karakteristik perusahaan dengan baik. Secara simultan, ketiga variabel tersebut terbukti berpengaruh signifikan terhadap Audit Delay, yang mengindikasikan bahwa kombinasi faktor teknologi, tata kelola, dan pengalaman auditor memiliki peran penting dalam ketepatan waktu penyelesaian audit.ABSTRACTThis study aims to empirically examine the effect of Big Data Analytics, Audit Committee, and Audit Tenure on Audit Delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A total of 15 companies were selected as the research sample, resulting in 75 observations. The data were analyzed using panel data regression with the help of Eviews software. The partial test results show that Big Data Analytics has no effect on Audit Delay, which means that the application of big data technology has not been proven to accelerate the completion of audits. The Audit Committee has a negative and significant effect on Audit Delay, so that the better the performance of the audit committee, the faster the audit report can be completed. Meanwhile, Audit Tenure has a negative and significant effect on Audit Delay, indicating that a long-term relationship between auditors and clients can accelerate audits because auditors already understand the characteristics of the company well. Simultaneously, these three variables are proven to have a significant effect on Audit Delay, indicating that the combination of technology, governance, and auditor experience factors plays an important role in the timeliness of audit completion.
Identifikasi Lexicon (Bahasa Sensori) dalam Pengembangan Profil Greek Yoghurt Menggunakan Panelis Terlatih Khirzin, Muhammad Habbib; Prastujati, Anis Usfah; Sari, Dewiarum; Prayitno, Salvian Setyo; Purwati, Dewi
JAS Vol. 9 No. 1 (2024): Journal of Animal Science (JAS) - Januari 2024
Publisher : Program Studi Peternakan, Fakultas Pertanian, Sains dan Kesehatan, Universitas Timor

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Abstract

Penentuan bahasa sensori untuk produk pangan baru merupakan hal yang penting untuk mengetahui seberapa dekat sifatnya dengan produk komersial. Penelitian ini bertujuan untuk mengetahui penerapan metode (quantitative descriptive analysis) QDA terhadap identifikasi lexicon (bahasa sensori) sensori greek yoghurt yang berbahan dasar susu sapi. Pelaksanaan metode QDA dimulai dari mendeksripsikan produk, penentuan standar atribut, pelatihan panelis, pengujian atribut dan focus group discussion (FGD). Data hasil pengujian dianalisis menggunakan spider web dan principal component analysis (PCA). Hasil pengujian deskriptif antara produk greek yoghurt komersial dengan greek yoghurt uji adalah pada komersial 1 (biokul greek) memiliki atribut antara lain: rasa asin, rasa asam, rasa aftertaste sepat, aroma cheesy, aroma lactid acid, aroma cottage cheese, warna broken white, tekstur thick, dan tekstur grainy. Sampel komersial 2 (heavenly blush) memiliki atribut antara lain: rasa manis dan asam, aroma strawberry yogurt, aroma lactid acid, aroma strawberry ice cream, aroma strawberry milky, aroma strawberry candy, warna milky white, tekstur grainy, tekstur smooth, tekstur liquid. Sedangkan pada greek yoghurt uji memiliki atribut antara lain: rasa manis dan asam, aroma cheesy, aroma strawberry yogurt, aroma lactid acid, aroma milky orange, aroma strawberry milky, warna broken white, tekstur thick, tekstur grainy, dan tekstur smooth.
The Moral Value Analysis As Reflected in Novel “ Akeelah And The Bee” Wardani, Rizqi Claudia; Purwati, Dewi
INTERACTION: Jurnal Pendidikan Bahasa Vol. 6 No. 1 (2019): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Program Studi Pendidikan Bahasa Inggris, Universitas Pendidikan Muhammadiyah Sorong

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Abstract

In this study, the writer chose the “Akeelah and the Bee” novel to be analyzed the important of moral values as a part of our life. For that reason the writer wants to investigate and doing research in the library. The formulation of problem in this research is “ What are the moral values as reflected in the novel “ Akeelah and the Bee”. The methodology of this study is qualitative study. it is means that it does not need statistic approach to explore the material. The primary data is scrip from the movie “Akeelah and the Bee”. The secondary data is taken from many literary books and some relevant materials to support and complete the primary data sources. The result of this study is there are some moral values in the “Akeelah and the Bee” novel. They are love and affection, sacrifice, sorry and Apologize, optimism, honesty, kind and friendly, hardworker, ambition, not easily to surrender, firm, serious and discipline, and helper.
Pengaruh Brand Experience Terhadap Brand Equiy Pada E-Commerce Bukalapak Indonesia Purwati, Dewi; Ariyanti, Maya; Nurhazizah, Eva
eProceedings of Management Vol. 10 No. 5 (2023): Oktober 2023
Publisher : eProceedings of Management

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Abstract

Jumlah pengguna e-commerce di Indonesia yang didukung dengan adanya kemudahan akses internet terus bertambah.Bukalapak sebagai salah satu e-commerce terkemuka asal Indonesia turut mengambil peluang dalam memperkuatekuitas dengan memberikan pengalaman merek yang positif. Tujuan dari penelitian ini adalah untuk mengetahuibagaimana pengaruh dimensi brand experience terhadap dimensi brand equity pada e-commerce BukalapakIndonesia. Proses pengumpulan data dilakukan dengan menyebarkan kuesioner terhadap 385 responden penggunaBukalapak yang tersebar di Indonesia. Pengujian hipotesis dilakukan menggunakan AMOS versi 26. Berdasarkanpengujian pada hipotesis ditemukan bahwa affectice experience memiliki pengaruh positif dan signifikan terhadapbrand awareness, behavioural experience Bukalapak memiliki pengaruh positif dan signifikan terhadap brandawareness, brand association, perceived quality, dan intellectual experience memiliki pengaruh positif dan signifikanterhadap brand loyalty. Sedangkan, sensory experience, tidak memiliki pengaruh positif dan signifikan terhadap brandawareness, brand association, perceived quality, dan brand loyalty. affective experience tidak memiliki pengaruhpositif dan signifikan terhadap brand awareness, brand association, dan perceived quality. Behavioral experienceBukalapak tidak memiliki pengaruh positif dan signifikan terhadap brand loyalty. Intellectual experience, tidakmemiliki pengaruh positif dan signifikan terhadap brand awareness, brand association, dan perceived quality.Kata Kunci- brand experience, brand equity, e-commerce, Bukalapak.
PERENCANAAN KEUANGAN SYARIAH BAGI KELUARGA PADA DESA TEGAL WARU, KECAMATAN CIAMPEA, KABUPATEN BOGOR Thantawi, Tubagus Rifqy; Purwati, Dewi; Amalia
SAHID DEVELOPMENT JOURNAL : Jurnal Pengabdian Kepada Masyarakat Perbankan Syariah Vol 4 No 02 (2025): MEI 2025
Publisher : Jurnal Pengabdian Kepada Masyarakat Perbankan Syariah: Program Studi Perbankan Syariah.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56406/sahiddevelopmentjournal.v5i02.152

Abstract

This service aims to help Tegal Waru village community, Ciampea District, Bogor Regency. In implementing family financial planning with sharia principles. Many families in this village face financial financial problems, such as limited income, consumptive spending, and no emergency fund. emergency fund. To overcome these problems, the community service activities are carried out using the Participatory Action Research (PAR) method, method, which involves active community participation, namely socialization, training, and mentoring. mentoring. This program teaches the basics of sharia finance, how to manage family finances according to Islamic teachings, and how to make an appropriate budget. budget. With this training, it is hoped that families in Tegal Waru village will be able to make their own financial planning. in Tegal Waru village can make a better financial plan, which can help them manage their expenses, prepare an emergency fund, and make a budget. can help them manage their expenses, set up an emergency fund, and plan for a more stable financial future. plan for a more stable financial future
Co-Authors Abd Haris, Abd Abd Yani, Abd Abd. Rasyid Syamsuri Agustina, Anik Alimuddin - Amalia Ardiyansah, Ahmad Badriyah, Nur Fariha Dyah Setyorini Erwin - Eva Nurhazizah Fernando Firdaus, Venus Halin, Hamid Hendarmin, Rum HENDRA WAHYU CAHYAKA Hendrawati Hendrawati Hery Widijanto Irfan Yusuf Khirzin, Muhammad Habbib Liliana As, Nina Mamat Supriyono Maria Suryani Maya Ariyanti Muhammad Arifin Muhkam Nasharuddin Nenden Nur Asriyani Maryam Prastujati, A. U. Rinaldi Rinaldi Salvian Setyo Prayitno Sari, Dewiarum Sumaryati Sumaryati Taty Hernawaty Thantawi, Tubagus Rifqy Tri Hayati Triathai, Yassar USWATUN HASANAH Wahyu Wahyu Wahyuni, Amelia Wardani, Rizqi Claudia Yogie Ardiwinata, Yogie