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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Teknik Jurnal Ilmiah Bahasa dan Sastra Jurnal Ilmiah Mahasiswa FEB Sinergi Jurnal Pengabdian UntukMu NegeRI Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL PENDIDIKAN TAMBUSAI Journal of Nursing Care Jurnal Ilmu dan Teknologi Kesehatan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ekonomi Bisman (Bisnis dan Manajemen): The Journal of Business and Management Journal of Telenursing (JOTING) Jurnal Manajemen Universitas Bung Hatta Reswara: Jurnal Pengabdian Kepada Masyarakat Discovery : Jurnal Ilmu Pengetahuan Journal of Industrial Engineering and Operation Management (JIEOM) Jurnal Kajian Akuntansi dan Auditing Ability : Journal of Education and Social Analysis MAHESA : Malahayati Health Student Journal JURNAL LENTERA AKUNTANSI Go-Integratif : Jurnal Teknik Sistem dan Industri Mudabbir: Journal Research and Education Studies Jurnal Pengabdian Masyarakat Bhinneka Journal of Hospital Management Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Indonesian Journal of Islamic Elementary Education Journal of Engineering Science and Technology Management Journal of Information Systems Management and Digital Business Prosiding Seminar Nasional Keperawatan Universitas Muhammadiyah Surakarta Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Jurnal Pengabdian Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Inovasi Bisnis Manajemen dan Akuntansi Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS) Jurnal Ilmiah Program Studi Bahasa Sunda Research in Accounting Journal
Novia Rahmawati
Universitas Bung Hatta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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How To Transform a Lecturer's Research Interest into a Student-Centered Learning Class? An Elective Course “Kansei Engineering in Affective Design” Habyba, Anik Nur; Safitri, Dian Mardi; Rahmawati, Novia; Sari, Indah Permata; Utami, Ika Wahyu
Journal of Engineering Science and Technology Management (JES-TM) Vol. 5 No. 2 (2025): September 2025
Publisher : Journal of Engineering Science and Technology Management

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

Abstract

Research-based elective courses can be an alternative to Student-Centered Learning (SCL) classes. Project-based learning (PjBL) can be an attractive learning method. PjBL was developed through lecturers' research interests to balance the tri dharma of higher education. This study aims to give an example of creating an elective course in an SCL class. Kansei Engineering in Affective Design (KEiAD) class is a PjBL elective course successfully implemented in the Industrial Engineering Department of Universitas Trisakti by appointing the lecturer's research. Course learning outcome (CLO) was developed through five major stages of the KEiAD framework: identifying Kansei users, selecting design concepts, identifying key design elements, formulating design, and prototyping. The first lecture had good results. Eleven groups containing two to three students could formulate 11 affective products. All students also succeeded in achieving the expected outcomes of this course. Several students showed interest in using KEiAD as a final project topic. In the future, a quota for elective courses that is too large, such as 32 students, is considered too large because the assistance in class is not intensive enough. Smaller student quotas and R studio alternatives can be considered for continuous improvement.
Pentingnya Deteksi Dini dalam Memantau Tumbuh Kembang Anak Usia Dini Rahmawati, Novia; Nasution, Annisa Zakia; Harahap, Miftahul Jannah; Khadijah, Khadijah; Nasution, Homsani
MUDABBIR Journal Research and Education Studies Vol. 5 No. 2 (2025): Vol. 5 No. 2 Juli-Desember 2025
Publisher : Perkumpulan Manajer Pendidikan Islam Indonesia (PERMAPENDIS) Prov. Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/mudabbir.v5i2.2236

Abstract

Penelitian ini bertujuan untuk memahami pandangan dan pengalaman orang tua serta staf posyandu terkait pentingnya deteksi dini perkembangan anak berusia 0-72 bulan guna menghindari masalah perkembangan. Penelitian ini mengadopsi pendekatan kualitatif melalui wawancara mendalam dan observasi langsung yang dilaksanakan di Posyandu Silindit. Sampel dalam penelitian ini terdiri dari 15 orang tua, 2 tenaga kesehatan, dan kader posyandu. Temuan menunjukkan bahwa meskipun orang tua mulai menyadari pentingnya deteksi dini setelah mengikuti penyuluhan di posyandu, pengetahuan mereka mengenai tanda-tanda gangguan perkembangan anak masih terbatas. Aspek utama yang memengaruhi efektivitas deteksi dini adalah pengetahuan orang tua, aksesibilitas posyandu, dan faktor sosial ekonomi. Posyandu memiliki peran sentral dalam melakukan pemeriksaan dan memberikan edukasi, tetapi terbatas oleh kendala sumber daya dan rendahnya partisipasi orang tua. Penelitian ini merekomendasikan perlunya peningkatan pendidikan untuk orang tua, pelatihan tambahan untuk petugas posyandu, serta perbaikan aksesibilitas untuk meningkatkan efektivitas deteksi dini dan intervensi terhadap gangguan perkembangan anak.
Pengaruh Ketepatan Waktu Klinis dan Akomodasi Jam Layanan terhadap Perilaku Aktual Pasien melalui Kemudahan Layanan di Poli Eksekutif RS X Rahmawati, Novia; Nugroho, Muhammad Natsir; Johanes, Johanes
Journal of Hospital Management Vol 9, No 01 (2026): Journal of Hospital Management
Publisher : Lembaga Penerbitan Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/johm.v9i01.10405

Abstract

Ketepatan waktu pelayanan dan kemudahan proses kunjungan merupakan faktor penting yang mendorong pemanfaatan Poli Eksekutif RS X. Namun, beberapa indikator operasional dan skor pengalaman pasien belum konsisten memenuhi target rumah sakit sehingga berpotensi membatasi realized access. Penelitian ini bertujuan menganalisis pengaruh ketepatan waktu klinis dan akomodasi jam layanan terhadap perilaku aktual (realized access) pasien, serta menguji peran kemudahan layanan sebagai variabel mediasi. Penelitian kuantitatif dengan desain potong lintang (cross-secsional) ini melibatkan 200 pasien dewasa yang dipilih secara consecutive sampling. Seluruh variabel diukur menggunakan skala Likert 1–4 dan dianalisis dengan structural equation modeling (SEM) berbasis kovarians menggunakan AMOS. Model akhir menunjukkan kelayakan yang baik (CFI = 0,987; TLI = 0,986; RMSEA = 0,019) dan mampu menjelaskan 53,8% variasi perilaku aktual (R² = 0,538). Hasil penelitian menunjukkan bahwa ketepatan waktu klinis dan kemudahan layanan berpengaruh positif dan signifikan terhadap perilaku aktual, sedangkan akomodasi jam layanan tidak berpengaruh langsung secara signifikan. Ketepatan waktu klinis dan akomodasi jam layanan sama-sama berpengaruh positif terhadap kemudahan layanan. Di antara seluruh prediktor, kemudahan layanan merupakan determinan terkuat perilaku aktual sekaligus mediator penting yang menyalurkan pengaruh akomodasi jam layanan terhadap realized access.
PENGARUH BUSYNESS, UKURAN DEWAN KOMISARIS, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP BIAYA AUDIT Zaitul; Sari, Ayu Yulia; Puspa, Dwi Fitri; Rahmawati, Novia; ilona, Desi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1173

Abstract

The audit fee is a measurement of audit quality, influencing the accounting quality. Previous research has been done largely using the Anglo-Saxon corporate governance system and fails to pay attention to the unique continental European corporate governance system, such as Indonesia. In addition, the busyness supervisory board has not yet been tested in this kind of economic environment.  This study investigates the relationship between supervisory board busyness and audit fee. In addition, this study also analyzed the effect of the supervisory board size and audit committee with financial Expertise on the audit fee. The agency and resource-dependent theory are applied to understand this relationship theoretically. Banks listed in Indonesia Stock Exchange are used in this study. Multivariate regression analysis is applied by considering the classical assumption first. The findings show no effect of the supervisory board's busyness on audit fees. However, the other two independent variables significantly affect audit fees. Supervisory board size has a positive impact on audit fees. Hence, the audit committee with financial Expertise is negatively related to the audit fee. This finding has theoretical implications for agency theory and resources-dependent theory. Practically, this result can be used by stakeholders to formulate the board composition in terms of busyness and size as well as the financial Expertise of the audit committee. Keywords: supervisory board busyness, supervisory board size, audit committee financial expertise, audit fee  
Financial And Non-Financial Factors As Impacts Of Receiving A Going Concern Audit Opinion Anjilni, Ratih Qadarti; Musyarofah, Zahroh Al; Rahmawati, Novia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7157

Abstract

This research analysed the effect of Leverage, Audit Tenure and Audit Lag on Going Concern Audit Opinion. The study was conducted on Energy sector companies listed on the Indonesia Stock Exchange in 2019-2023. The methodology used is logistic regression because the dependent variable of this study is a dummy variable. Sample selection was carried out using the purposive sampling method, so that 18 companies were obtained as research samples, and the period studied was 5 years, namely from 2019 to 2023, so that there were 90 samples. The data used were taken from audited financial statements and annual reports issued by each company studied. Hypothesis testing was conducted using the EViews series 12 application. The results of the study indicate that partially Leverage has an effect on Going Concern Audit Opinion, Audit Tenure has no effect on Going Concern Audit Opinion, and Audit Lag has no effect on Going Concern Audit Opinion. Simultaneously, Leverage, Audit Tenure and Audit Lag have an effect on Going Concern Audit Opinion.
FACTORS AFFECTING THE ACCURACY OF FINANCIAL REPORTING WITH GOING CONCERN AUDIT OPINION AS A MODERATION VARIABLE Yumaiza, Tesa; Yunilma, Yunilma; Rahmawati, Novia
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v22i1.235

Abstract

A going concern audit opinion is critical for stakeholders to evaluate an entity’s financial health and predict its ability to continue operations in the foreseeable future. This study aims to examine the factors that affect the accuracy of financial reporting with the audit opinion going concern as a moderation variable. The research methodology uses secondary data analysis from the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2020-2024, with a total of 60 samples obtained through purposive sampling methods from www.idx.co.id sites. Data analysis was carried out by logistic regression using SPSS 27. The results of the study show that profitability and liquidity have no effect on the accuracy of financial reporting, while solvency and company size have a positive effect on the accuracy of financial reporting. In addition, the going concern audit opinion is not able to moderate the influence between profitability and company size on the accuracy of financial reporting, but it is able to moderate the influence between liquidity and solvency on the accuracy of financial reporting.
Co-Authors Adi Sucipto, Adi Agung Prayudha Hidayat Ahmad Farhan Ahmad Farhan, Ahmad Anjilni, Ratih Qadarti Annisa Kartinawati Antoni, Febia Garcia Ariyanto, Erika Estry Auliandari, Tasya Ayu Yulia Sari Azmi, Zul Bambang Cholis Bayu Kurniawan Cholis S, Bambang dandes rifa Dandes Rifa, Dandes Daniati Puttri Dardanella, Derry Desiyanti, Rika Dewi, Farida Ratna Dian Mardi Safitri Didien Suhardini Doni Yusri Dwi Fitri Puspa Dwi Fitri Puspa, Dwi Fitri Etika Emaliyawati Fadhilah, Muhammad Fikri Fany Apriliani Fatimah, Anugrah Nur Fauziati, Popi Fitria , Reza Habyba, Anik Nur Hamdi, Mukhlizul Hamzah, Zulfadli Handayani, Annisa Yuniar Harahap, Miftahul Jannah Hendri Wijaya, Hendri Heviawati, Sari Hidayat, Nabila Nur Fadilah Hrp, Miftahul Jannah Husna, Nailal Iesyah Rodliyah Ika Wahyu Utami Ilona, Desi Indah Permata Sari Indrawan, Purana Iveline Anne Marie Iwan Purwanto Jati Pangestu, Fattah Johanes Johanes, Johanes Karimi, Kasman Khadijah Khadijah Kosim Kosim Kurniawan Yudianto Kusmita, Riya Liza Murniviyanti, Liza Lubis, Hilda Zahra M Tazri Maksum, Apid Hapid Martino Luis Muhammad Fajri Saputra Muhammad Zaini Musyarofah, Zahroh Al Mutiarasani, Anjani Nadia Nadia Nasution, Annisa Zakia Nasution, Homsani Negara, Yohanes Ardian Kapri Neva Novianti Nora Azmi Noventia Karina Putri Novita Sari, Julia Nugraha, Asep Erik Nugroho, Muhammad Natsir Nuraeni, Nopi Nurdianto, Arif Rahman Nurhuda Nurhuda Nursiswati Octavianus Tampubolon, Joshua Nathanael Pamungkas, Genta Yoga Pangestu, Fattah Jati Prajawanti, Kadeq Novita Pratiwi, Evi Sukma PUDJI ASTUTI Putri, Annie Mustika Putri, Nurul Hikmah Rahman, Muhammad Alief Ramadani, Amelia RATNAWATI Ria Sansitika, Desy Riska Wulandari, Riska Risna Risna, Risna Riyanti, Henni Runi Anjeli Samiono, Bambang Eko Sandra Pebrianti Sansitika, Desy Ria Sari, Ayu Yulia Sejati, Femmy Aditya Purnama Sesar Husen Santosa Shambodo, Yoedo Siboro, Maria Lestari Sinaga, Annisa Nauli Sinaga, Antonya Rumondang Siti Rahmi, Siti Siti Sarifah Sugiharto, Firman Suhendi Irawan Sukaris Suryadi, Nanda Sutrisno, Sutrisno Syafitri, Ardyanti Syarif, Muh Theresia Eriyani Titin Sutini Ulandari, Sri Unawekla, Stevanny Debby Utari Dewi, Trie Winnie Septiani Yeasy Darmayanti Yulianita, Henny Yulianti, Yuna Yumaiza, Tesa Yunilma, Yunilma Zaitul Zaitul Zaitul