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All Journal BAHASA DAN SASTRA Jurnal Kreatif Tadulako Online Jurnal Fisika FLUX Akuisisi : Jurnal Akuntansi Promotif: Jurnal Kesehatan Masyarakat JURNAL AKADEMIKA Dinamika Ilmu Wahana Forestra: Jurnal Kehutanan Fortech : Journal of Information Technology Jurnal GEOSAPTA Performance Al-Khwarizmi: Jurnal Pendidikan Matematika dan Ilmu Pengetahuan Alam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Himasapta Jurnal Pengabdian kepada Masyarakat Nusantara Jambura Journal of Mathematics Education Majalah Kesehatan Indonesia Jurnal Promotif Preventif Journal La Bisecoman International Journal of Education, Social Studies, And Management (IJESSM) Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab DINAMIKA ILMU: Jurnal Pendidikan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Accounting and Finance Management (JAFM) Asia Pacific Journal of Management and Education TAUJIHAT: Jurnal Bimbingan Konseling Islam Al-Iftah: Journal of Islamic studies and society Jurnal Manajemen Barongko : Jurnal Ilmu Kesehatan MABUSS: Journal of Management, Business and Social Sciences Journal of Advances in Accounting, Economics, and Management JatiRenov: Jurnal Aplikasi Teknologi Rekayasa dan Inovasi JISH (Jurnal Ilmu Syariah dan Hukum) Jurnal Medika: Medika Akademika Fortech : Journal of Information Technology Visioner : Jurnal Manajemen dan Bisnis Jurnal Ilmiah Bongaya (JIB) Journal Social Civilecial Mushawwir: Jurnal Manajemen Dakwah dan Filantropi Islam
Riswan Riswan
STAIN Samarinda
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Multilevel Regression Analysis on Graduate Student Grade Point Average Riswan, Riswan; Dyah Syafitri, Utami; Nur Aidi, Muhammad
Al-Khwarizmi : Jurnal Pendidikan Matematika dan Ilmu Pengetahuan Alam Vol. 12 No. 1 (2024): Al-Khwarizmi : Jurnal Pendidikan Matematika dan Ilmu Pengetahuan Alam
Publisher : Prodi Pendidikan Matematika FTIK IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/jpmipa.v12i1.3969

Abstract

Abstract:Multilevel regression is one of the methods used to analyze hierarchical data structures. One case of data with a hierarchical structure is the cumulative grade point average (GPA) data for students each semester (level one) which is nested within students (level two), and nested within faculties (level three). This study produced the three best three-level regression models: the multilevel regression model, the multilevel regression model with natural logarithmic transformation, and the multilevel binary logistic regression model. The multilevel regression model and the multilevel regression model with natural logarithmic transformation at a significant level of 5%, have the same variables that affect student GPA scores, including semesters, credits, gender, scholarships, and marital status with the same interaction effect, namely semester interactions with scholarships. In addition, the ICC values by the two models are also the same which explains that 91% of the total diversity of student GPA comes from the student level and 8% comes from the faculty level. For the multilevel binary logistic regression model, all explanatory variables affect GPA without involving interaction between levels. Abstrak:Regresi multilevel merupakan salah satu metode yang digunakan untuk menganalisis struktur data hirarkhi. Salah satu kasus data dengan struktur hirarki adalah data indeks prestasi kumulatif (IPK) mahasiswa tiap semester (level satu) yang tersarang dalam mahasiswa (level dua), tersarang dalam fakultas (level tiga). Dalam penelitian ini menghasilkan tiga model regresi tiga level terbaik yaitu model regresi multilevel, model regresi multilevel dengan transformasi logaritma natural, dan model regresi logistik biner multlevel. Model regresi multilevel dan model regresi multilevel dengan transformasi logaritma natural pada taraf nyata 5%, memiliki peubah sama yang berpengaruh terhadap nilai IPK mahasiswa antara lain semester, SKS, jenis kelamin, beasiswa, dan status nikah dengan pengaruh interaksi yang sama yaitu interaksi semester dengan beasiswa. Selain itu, nilai ICC oleh kedua model tersebut juga sama yang menjelaskan bahwa 91% total keragaman IPK mahasiswa berasal dari level mahasiswa dan 8% berasal dari level fakultas.  Untuk model regresi logistik biner multilevel semua peubah penjelas berpengaruh terhadap IPK tetapi tanpa melibatkan interaksi antar level.
Efektivitas penerapan Undang-Undang nomor 16 Tahun 2019 tentang perubahan atas UU Nomor 1 tahun 1974 Riswan, Riswan
JISH: Jurnal Ilmu Syariah dan Hukum Vol. 2 No. 2 (2022): JISH ( Jurnal Ilmu Syariah dan hukum )
Publisher : IAI DDI POLMAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36915/jish.v2i2.336

Abstract

Tulisan ini membahas tentang efektifitas penerapan Undang-Undang RI Nomor 16 Tahun 2019 tentang Perubahan atas Undang-undang No. 1 Tahun 1974 tentang Perkawinan di Polewali Mandar. Setidak ada tiga permasalahan yang dikaji dalam tulisan ini, yaitu, pertama, problematika dispensasi kawin di Pengadilan Agama Polewali Pasca Berlakunya Undang-Undang Nomor 16 Tahun 2019.Kedua, Pertimbangan Hakim Dalam Memutuskan Perkara dispensasi Kawin di Pengadilan Agama. Ketiga, Efektivitas Penerapan Undang-Undang Nomor 16 Tahun 2019 Terhadap Perkara Dipensasi Kawin di Pengadilan Agama Polewali. Dengan menggunakan metode deskriptif kualitatif yang bersumber pada data primer dan sekunder melalui teknik observasi, wawancara, dan dokumentasi, ditemukan bahwa terjadi kenaikan yang cukup signifikan perkara pengajuan dispensasi kawin pasca Berlakunya Undang-Undang Nomor 16 Tahun 2019.Kedua, pertimbangan hakim dalam mengabulkan permohonan dispensai nikah hakim lebih dominan karena menjaga kemaslahatan dan menghindari kemudharatan.Selain itu, dalam Islam juga menganjurkan untuk tidak menyulitkan seseorang untuk menikah.Ketiga, penerapan Undang-undang Nomor 16 Tahun 2019 terhadap dispensasi kawin masih kurang efektiv berlaku di masyarakat Kabupaten Polewali Mandar.
EMPIRICAL STUDY OF CONTINGENCY TIME BUDGET PRESSURE AND AUDIT QUALITY ON THE WEST SUMATRA REPRESENTATIVES OF THE AUDIT BOARD OF REPUBLIC INDONESIA (BPK) Handayani, Yofa; Riswan, Riswan; Haninun, Haninun
Journal of Management, Business and Social Sciences Vol. 2 No. 1 (2024): January
Publisher : Program Studi Magister Manajemen

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

Abstract

According to UU Nomor 15 Tahun 2004, the Examination of National Financial Management and Responsibility falls on the Audit Board of the Republic of Indonesia (BPK). The Audit Board of the Republic of Indonesia (BPK) is guided by the National Financial Audit Standards (SPKN) and regulated by Peraturan BPK Nomor 1 Tahun 2017 in order to guarantee audit quality and inspection results in an attempt to realize better, accountable, transparent, economical, effective, and efficient national financial management. Related to this, the quality of the audit can be influenced by several variables such as the employees' competence, experience, ethic, and independence in addition to time budget pressure. This research aims to find the Contingency Time Budget Pressure and the Audit Quality which is moderated by the usage of information technology as a variable. The object of this research is 47 out of 88 certified inspectors of West Sumatra Representatives of the Audit Board of the Republic of Indonesia. The samples are obtained through calculation with a purposive sampling method to determine which respondents will be selected. The research method for this research is qualitative approach with Partial Least Square (PLS) analysis helped by Smart PLS version 3. The result shows that the Time Budget Pressure variable positively and significantly influences the Audit Quality and Information Technology Usage moderating the relation of Time Budget Pressure with Audit Quality to have a strong and significant relationship.
The Effectiveness of the Discovery Learning Model Assisted by Cermat Multimedia on Cartesian Coordinate Material Bito, Nursiya; Riswan, Riswan; Pauweni, Khardiyawan A.Y.
Jambura Journal of Mathematics Education Vol 5, No 2: September 2024
Publisher : Department of Mathematics, Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jmathedu.v5i2.25509

Abstract

This descriptive research aims to evaluate the effectiveness of the Discovery Learning model assisted by Cermat multimedia in teaching the topic of Cartesian coordinates at SMP Negeri 11 Gorontalo. The study examines three key aspects: (1) the teacher's proficiency in managing the learning process, (2) students' positive responses to the learning approach, and (3) students' learning outcomes. The findings indicate that the Discovery Learning model supported by Cermat multimedia is highly effective. This conclusion is supported by the teacher's performance in managing the learning process, categorized as excellent, students' consistently positive responses throughout the learning activities, and the attainment of an 80% mastery level in learning outcomes on a class-wide basis.
Pemanfaatan limbah padi pada berbagai kegiatan budidaya tanaman di masyarakat tani Desa Pitusunggu Inderiati, Sitti; Syatrawati, Syatrawati; Asmawati, Asmawati; Riswan, Riswan; Alferi, Yusri
JatiRenov: Jurnal Aplikasi Teknologi Rekayasa dan Inovasi Vol 2 No 1 (2023): Edisi Mei
Publisher : Unit Penelitian dan Pengabdian Masyarakat Politeknik Pertanian Negeri Pangkajene Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51978/jatirenov.v2i1.561

Abstract

Limbah tanaman padi seperti Jerami, sekam, dan dedak dapat dimanfaatkan untuk berbagai kegiatan budidaya dan diolah untuk menghasilkan produk yang bernilai ekonomi. Untuk meningkatkan pengetahuan, keterampilan dan kepeduliaan masyarakat terhadap penanganan limbah dilakukan kegiatan pengabdian kepada masyarakat atau PKM pada wilayah masyarakat petani sawah. Kegiatan PKM dilakukan secara bertahap meliputi kegiatan penyuluhan dan sosialisasi, demonstrasi atau praktik pemanfaatan dan pengolahan limbah, pendampingan dan evaluasi program. Kegiatan pengabdian melibatkan beberapa kelompok tani sawah dan kelompok wanita tani sebagai mitra. Setelah rangkaian kegiatan, diperoleh hasil berupa kepedulian dan usaha masyarakat tani di desa Pitusunggu yang telah mampu menangani limbah padi. Sisa produksi tanaman padi yang sebelumnya bertumpuk di areal persawahan telah dimanfaatkan sebagai mulsa organik pada lahan budidaya sayur-sayuran, sebagai bahan media tanam tanaman hias, dan diolah menjadi pupuk organik. Pemanfaatan dan pengolahan limbah padi tersebut masih terbatas pada penggunaan limbah pada kegiatan budidaya tanaman dan untuk kegiatan PKM selanjutnya, pengolahan limbah akan dilakukan untuk menghasilkan energi alternatif atau bahan bakar dari sekam dan pengolahan dedak menjadi campuran pakan ternak.
Kinerja Keuangan Terhadap Probabilitas Tindak Fraudulent Financial Statement Rosya, Dianda Talitha; Aminah, Aminah; Riswan, Riswan
Akuisisi: Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2315

Abstract

Fraudulent Financial Statement (FFS) is an act of manipulating financial statements with the aim of making a company's financial condition look better than the actual condition. This study aims to empirically examine the effect of financial performance in detecting Fraudulent Financial Statements controlled by Company Size. Financial performance is measured using Financial leverage, Profitability, and Liquidity. Fraudulent Financial Statements are measured using the Beneish M-Score model. This research method uses purposive sampling as the sample determination. The research sample was 60 samples covering 20 state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The data processing technique uses logistic regression analysis with SPSS as the analysis tool. The results of this study provide empirical evidence that there is a significant effect of Financial leverage, Profitability, and Liquidity on fraudulent financial statements. This proves that financial performance allows it to be used as a predictor in detecting fraudulent financial statements. Keywords: Fraudulent Financial Statement; Financial leverage; Profitability; Liquidity; Company Size.
PENJUALAN OKSIGEN PT.REZEKI SURYA GASINDO BERBASIS WEB Riswan, Riswan; -, Nilawati; -, Sherli
JURNAL AKADEMIKA Vol 17 No 1 (2024): Jurnal Akademika
Publisher : LP2M Universitas Nurdin Hamzah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53564/akademika.v17i1.1302

Abstract

Oxygen is one of the medical gases that is very much needed in hospitals as a life-supporting element that has a direct influence on maintaining patient life and most forms of life on earth to survive. The purpose of this study is to develop a cashier application information system for oxygen sales at PT. Rezeki Surya Gasindo, which is engaged in the distribution of oxygen in Jambi province. The oxygen sales system at PT. Rezeki Surya Gasindo was previously carried out manually, the company faced major problems, namely administrative errors, transaction recording and manual calculations. The cashier application information system is designed to replace the manual recording method with a web-based system. This system is built using the PHP programming language and MySQL database and uses qualitative methods. It is hoped that further researchers can further develop applications according to the company's needs in the future.
Analisis efektivitas peralatan pada coal processing plant dengan metode overall equipment effectiveness di PT Adaro Indonesia Alfadhani, Muhammad Yasin; Mustofa, Adip; Riswan, Riswan; Ramadhan, Satrio
Jurnal Himasapta Vol 9, No 3 (2024): Jurnal Himasapta Volume 9 Nomor 03 Desember 2024
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jhs.v9i3.14719

Abstract

PT Adaro Indonesia (Adaro Mining) merupakan perusahaan tambang batubara terbesar di Indonesia. Dalam melakukan kegiatan pengolahan batubara PT Adaro Indonesia dituntut untuk mencapai target yang telah ditargetkan dengan hasil efektivitas yang baik seperti mesin peralatan dapat digunakan tanpa mengalami masalah atau kerusakan dan performa mesin selalu dalam keadaan optimal. Namun, adanya permasalahan yang terdapat pada kegiatan coal processing plant dapat mengakibatkan kurangnya tingkat efektivitas peralatan. Penelitian ini mengaplikasikan metode overall equipment effectiveness untuk mengetahui seberapa efektif peralatan yang digunakan dengan menyesuaikan standar world class yaitu 85% dan menganalisis faktor dominan atau six big losses yang bisa berpengaruh pada nilai efektivitas perangkat peralatan. Dalam mendapatkan overall equipment effectiveness maka harus dilakukan analisis yang terbagi menjadi availability rate, performance rate dan quality rate. Sedangkan six big losses yaitu failure equipment, setup and adjustment, idling and minor stoppage, reduced speed, defect in process dan reduced yield. Hasil yang didapatkan dari perhitungan overall equipment effectiveness diketahui bahwa dari 7 jalur produksi, hanya 3 jalur yang nilai overall equipment effectiveness sesuai standar world class dan 4 jalur produksi lainnya masih dibawah nilai standar. Dan faktor dominan yang mempengaruhi nilai overall equipment effectiveness adalah faktor idling and minor stoppage yang tinggi.
Strategies to Enhance The Competitive Edge of Nasi Bakar Kaka Bataranila Micro, Small, and Medium Enterprises In Rajabasa, Bandar Lampung Sopye, Ade; Riswan, Riswan
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i3.617

Abstract

This study aims to analyze and provide input regarding sales strategies to improve Micro, Small, and Medium Enterprises (MSMEs). The MSME subject of this study is Nasi Bakar Kaka Bataranila, a local food business in Rajabasa, Bandar Lampung. This study employs a SWOT analysis. SWOT analysis is used to identify strengths from the internal side and opportunities from the external side. Nasi Bakar Kaka Bataranila can utilize the sophistication of technology to improve and maintain the quality of raw materials used in the production process and service of Nasi Bakar Kaka Bataranila. Nasi Bakar Kaka Batanila can add new variants to its products and can increase its sales by actively participating in existing events as a means of marketing its business. Nasi Bakar Kaka Bataranila can optimize its marketing by promoting products on social media and marketplaces to make it easier for consumers to purchase its products.
Dampak Auditor Switching dan Financial Distress terhadap Audit Delay dengan Reputasi KAP sebagai Moderasi (Studi Empiris pada Perusahaan Properti & Real Estate, 2021-2023) Julita Nia, Diana; Riswan, Riswan
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1444

Abstract

This study reveals the impact of auditor switching and financial distress on audit delay, with Public Accounting Firm (PAF) Reputation as a moderating variable. The research utilizes secondary data obtained from financial reports published by the Indonesia Stock Exchange (IDX) in the property and real estate sector for the years 2021-2023. Sampling was conducted using a purposive sampling method, with multiple linear regression analysis and data processing performed using SPSS. The findings indicate that auditor switching has a positive effect on audit delay, financial distress has a negative effect on audit delay, and the moderating variable, PAF reputation, successfully acts as a moderator in the relationship between auditor switching, financial distress, and audit delay.
Co-Authors -, Nilawati -, Sherli ., Rolisman Abbas Abbas, Abbas Abdul Kadir Adip Mustofa Aditya, Dimas Afriadi, Hairul Agilfahreza, Agilfahreza Agus Triantoro, Agus Agusrianto, Jean Tito Akbar, Hairil Akkas, Andi Muhammad Alfadhani, Muhammad Yasin Alferi, Yusri Amin, Ading Fahriza Aminah Aminah Amna, Luke Suciyati Arda, Darmi Arief, Muhammad Zaini Asmawati Asmawati Astifa, Natifa Astuti, Niken Probondani Azzauqy, Muhammad Guruh B, Ahmad Nurul Ihsan Basir, Asri Rahmat Bay, Agus Zul Bulan, Delvina Embung Burhanuddin Burhanuddin Chandra Irsan Darmin Darmin, Darmin De Grave, Anita Dewi, Candrika Ekaningtyas Widiastuti Eko Santoso Fauzan, Moh. Rizki Fazrian, Luthfi Roemy Febriyanti, Sonia Ferdianti, Desi Ferdinandus, Ferdinandus Fikri, Al Fitriani.K, Fitriani.K Frianto, Rudi Hadinoto Hadinoto Hakim, Romla Noor Handayani, Yofa Haninun, Haninun Hardi Hardi, Hardi Hasbiah, Sitti Heslina, Heslina Hidjrianto, Hidjrianto Inderiati, Sitti Julita Nia, Diana Kadir, Hanafi A Kadullah, Laila Alghifaria Khairudin Khairudin Khisanah, Afifah Kumaini, Kumaini Kurnia, Putri Puji Kurniawan, Heru Budi Lestari, Ninda Ayu Maidin, Muhammad Sabir Malobu, Rifki Mari, Sahid Maulid, Maulid Misnah, Nor Mugeni Mugeni, Mugeni Muh Yusuf Muhammad Ikhwan Muin, Sri Adrianti Mujahid Mujahid, Mujahid Muliadi, Muhammad Eddy Musaidah Musaidah Musaidah, Musaidah Najib, Aenul Nawangwulan, Kurniati Nazara, Desman Serius Nila Wati Nilawati Nilawati Nirmala Sari Nur Afni Nur Aidi, Muhammad Nur Aisyah Nurhakim Nurhakim Nursiya Bito Pauweni, Khardiyawan A.Y. Puspita Sari, Putu Intan Putri, Yulia Ashari Rachmatiko, Rofi Rahmad Rahmad Ramadhan, Satrio Ratna Sari Rosdiana Rosdiana Rosya, Dianda Talitha Rusmawarni, Rusmawarni Sagirah, Sitti Saismana, Uyu Saputra, Dimas Sarman Sarman Savery, Yustina Indi Sianipar, Flora Siska Siska Siti Qomariah, Siti Sopye, Ade Suhardiman Suhardiman Suliyanto Suliyanto Suprianto, Satria Suryatno, Muh Rafly Syatrawati Tutu, Christien Gloria Udik Budi Wibowo Umar Harun, Umar Utami Dyah Syafitri Viantiaraini, Angelie Wahyudianti, Ni Luh Gede Sri Wahyuni, Siti Aisyah Widiawati, Wilda Yanti Mustarin Yasin, Tazkia Aulia Yuli Yanti Yunitasari, Eva