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PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT Nugrahaeni, Suci; Samin, Samin; Nopiyanti, Anita
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.643

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

Implementasi Metode Eklektik dalam Pembelajaran Mahāratul Kalām untuk Santri Pemula Samin, Samin; Mulhendra, Mulhendra; Febriansyah, Hari
Al Mi'yar: Jurnal Ilmiah Pembelajaran Bahasa Arab dan Kebahasaaraban Vol 8 No 1 April 2025
Publisher : STIQ Amuntai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/am.v8i1.4696

This study aims to explore the application of eclectic methods in teaching mahāratul kalām among novice students in a pesantren. The eclectic method, which combines various teaching approaches, is expected to improve Mahāratul kalām Santri in a more interactive and engaging way. We collected data through in-depth interviews, classroom observations, and documentation using a qualitative approach and case study design. The results of the study showed that the application of the eclectic method significantly increased the mahāratul Kalām of students, as well as increased their motivation and confidence in communicating using Arabic. Students feel more involved in the learning process when various techniques are used, such as role-playing and group discussions. Despite the challenges in preparing suitable teaching materials and time constraints, the success achieved shows that eclectic methods can be an effective solution in teaching Arabic. This study recommends the further development of eclectic methods in Arabic language teaching and offers suggestions for further research with a quantitative approach to measure impact more objectively.

Financial Help Seeking and Career Adaptability Model Using Artificial Neural Network for MSMEs to Support Economic Retnoningsih, Endang; Samin, Samin
PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic Vol. 13 No. 2 (2025): September 2025
Publisher : LPPM Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/piksel.v13i2.10928

Help seeking and career adaptability are important factors that influence the success of achieving goals. The study aims to develop a model of the relationship pattern between financial help seeking and career adaptability specifically for MSMEs. Help seeking as an input variable and career adaptability factors as output variables, each variable is used as a model in an Artificial Neural Network. The study considers the relationship between financial help seeking and career adaptability, namely financial help seeking helps MSMEs obtain information and support from other parties to overcome problems faced and career adaptability as a result of MSMEs overcoming problems to survive running their businesses. The development of the financial help seeking and career adaptability model in the study used the Artificial Neural Network (ANN) algorithm classification method. The model built can be useful for predicting how MSMEs seek help solutions when experiencing financial difficulties related to developing their businesses and the sustainability of continuing their businesses.

Identifikasi Potensi Air Bawah Tanah Menggunakan Metode Geolistrik untuk Mendukung Ketersediaan Air Bersih di Muhammadiyah Boarding School Malik Fadjar, Kota Malang, Propinsi Jawa Timur Samin, Samin; Tain, Anas; Suprayugo, Alfin
Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 2 (2025): JIPPM - Desember 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jippm.862

Pengabdian masyarakat mengenai identifikasi potensi air bawah tanah menggunakan metode geolistrik untuk mendukung ketersediaan air bersih di Muhammadiyah Boarding School Malik Fadjar, berada di kelurahan Merjosari, kecamatan Lowokwaru, Kota Malang, Propinsi Jawa Timur. Dari informasi warga sekitar, dijelaskan bahwa di sekitar daerah pengabdian tidak diketemukan adanya air tanah dangkal. Hal ini juga diperkuat dengan fakta bahwa sulit mendapatkan air bersih dengan kapasitas besar dan kontunyu, sehingga secara praktis kebutuhan air bersih diambil dari sumur bor individu sebagai pemenuhan air bersih. Sebagai komplek sekolah yang terus berkembang dan melakukan pengembangan potensi sekolahnya termasuk akan disiapkan asrama siswa/santri, maka fasilitas pendukung dan pelayanan mutlak wajib ada. Pada kegiatan pengabdian ini tim pengabdi melakukan identifikasi potensi titik sumber air bawah tanah melalui metode geolistrik, yang dapat diekploitasi untuk pemanfaatan air bersih. Dari hasil pengukuran diperoleh potensi debit air bawah tanah sebesar Q = 5.78 l/detik. Pengabdian masyarakat berupa identifikasi potensi air bawah tanah menggunakan metode geolistrik di Muhammadiyah Boarding School Malik Fadjar, Kota Malang memiliki kepentingan strategis dan praktis, baik dari sisi lingkungan, sosial, maupun edukatif, sehingga terpenuhinya kebutuhan dasar untuk hidup sehat, terutama di lingkungan boarding school yang memiliki banyak penghuni baik santri maupun guru.

IMPLIKASI KINERJA DAN INDEPENDENSI DEWAN DIREKSI TERHADAP KECENDERUNGAN PERUBAHAN STRATEGI PERUSAHAAN Samin, Samin; Wijaya, Satria Yudhia
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study examined the implications of the firm financial performance and composition of indepedencies the board of directors tendency to change strategy. Firm financial performance parameters used in this research include : total assets, profitability, and leverage, while measuring changes in the company’s strategy is the implementation of low cost and differentiation. The sample of this research consisted of 26 companies in the Indonesia Stock Market with the data period 2009-2012. Hypothesis testing techniques using logistic regression. When company suffered in poor performance become possible change of the board of directors. Company will replace the director with independent directors. These changes are believed to change the company’s strategy. The result showed a significant relationship between the independence of the board of directors with financial performance ((r = 0.311, p = 0.025) that the high performance associated with the independence of the board of directors. Result for logistic regression is that the predictions sign on IND_BOD is ppropriate that the presence of independent directors lead chages into a differentiation strategy. However this is not statistically ignificant.

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP LAMA WAKTU LAPORAN AUDIT Putri, Syifa Tamara; Samin, Samin
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study aims to test and provide empirical the effect of profitability, leverage and firm size of the audit report lag. The population in this study is a sub company property and real estate sectors listed on the Indonesia Stock Exchange 2012-2014. Sample of 34 companies was selected by purposive sampling method. The data used in this study as much as 102 samples. This study uses several stage of calculation, using outlier test that is by converting the data into a standardized score or so-called z-score. After going through the process of outlier samples were chosen in this study to 93 samples. Analysis of the data using multiple linear regression with a significance level of 5% and determine the hypothesis used t test and f test. The results test showing that profitability, leverage and firm size are simultaneous positive and significant effect on audit report lag. The results test this study indicate that profitability has significance on audit report lag are partial. Meanwhile leverage and firm size has no significance on audit report lag

PENGARUH LABA PER SAHAM, NILAI BUKU EKUITAS DAN ARUS KAS OPERASI TERHADAP HARGA SAHAM Puspita, Yumna; samin, Samin
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study was conducted to examine the effect of variable Earning Per Share, Book Value of Equity, and Cash Flow of Operation on the Stock Price in manufacture sector listed on the Indonesia Stock Exchange (IDX) during the period 2012-2014. The data obtained in this study were published financial statements. The population in this study amounted to 44 companies and 132 samples obtained from 44 companies during the 3 years of observation. Techniques in sampling using purposive sampling method. The analysis technique used is multiple linear regression to examine the effect between dependent and independent variables and hypothesis testing using the simultan test and parsial test with a confidence level of 5%. The results showed that simultaneous Earning Per Share, Book Value of Equity, and Cash Flow of Operation have a significant effect on the Stock Price. While the partial test results showed that Earning Per Share, book value of Equity and Cash Flow of Operation have significant effect on the Stock Price.

PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) Cecasmi, Jetmi Ade; samin, Samin
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT Nugrahaeni, Suci; Samin, Samin; Nopiyanti, Anita
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

Manajemen Ibadah Kurban di Musala Ikhwatul Muslimin Renah Surian Kelurahan Pondok Tinggi Nabila, Maharani; Samin, Samin; Firtanosa, Aan; Suriyadi, Suriyadi; Sunata, Ivan
Journal of Da'wah Vol. 1 No. 1 (2022): Juni
Publisher : Institut Agama Islam Negeri Kerinci

Penelitian ini bertujuan mengeksplorasi penerapan prinsip-prinsip manajemen yang dilakukan oleh penyelenggara ibadah kurban di Musala Ikhwatul Muslimin Renah Surian Kelurahan Pondok Tinggi. Hasil penelitian menunjukkan bahwa penerapan fungsi perencanaan dimulai dari musyawarah pembentukan panitia, gotong royong penyiapan tempat penyembelihan hewan kurban hingga menyiapkan kupon distribusi daging serta penetapan harga kurban. Kemudian fungsi pengorganisasian dilaksanakan dengan membagi panitia menjadi beberapa seksi, mulai dari seksi penyembelihan hingga seksi distribusi. Pengawasan yang dilakukan berupa pengamatan dan mengawasi terhadap tiap-tiap pekerjaan kegiatan penyelenggaraan ibadah kurban dimulai dari penyembelihan, pengulitan, pemotongan, hingga pendistribusian.

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