Articles
Effects of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching
Dewi, Rizqi Tiwi Kusuma;
Rahayu, Sri;
Ridwan, Muhammad
Journal of Business Management and Economic Development Том 1 № 02 (2023): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59653/jbmed.v1i02.87
This study aims to analyze the Effect of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching (Empirical Studies of Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2021) partially and simultaneously. This research data uses secondary data in annual reports of company on the Indonesia Stock Exchange (IDX) and the official website of the related company. The sample of this research is a Manufacturing Company in the Food and Beverage Sub Sector using a purposive sampling technique in taking the sample so that there are 21 samples with 3 years of observation (63 observations). The analysis technique used is logistic regression analysis technique using the SPSS 25 software application. The results of the R2 test show that the effect of the independent variable on the dependent variable is 71.9% and 28.1% is explained by other variables. Based on the test result, it is known that the variables Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure simultaneously have a significant effect on Auditor Switching. The results showed that the variables of financial distress, audit opinion and audit tenure partially had a significant effect on auditor switching, while the variables audit fees and audit delay partially had no significant effect on auditor switching.
ANALISIS BIBLIOMETRIK DALAM PENELITIAN PERANGKAT LUNAK MIKE 21 DALAM INDUSTRI KONSTRUKSI
Rahayu, Sri;
Sabitri, Zenita;
Ghinaya, Zahra;
Wiharja, Hery
Lingkar: Journal of Environmental Engineering Vol. 4 No. 2 (2023): LINGKAR : Journal of Environmental Engineering
Publisher : Department of Environmental Engineering (Prodi Teknik Lingkungan), Fakultas Sains dan Teknologi, UIN Ar-Raniry Banda Aceh
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22373/ljee.v4i2.3855
Mike 21's technological developments contribute to the progress of infrastructure and the living environment, providing efficient and sustainable solutions. This study aims to measure the development of the use of Mike 21 software in the field of civil engineering in Indonesia. The study used bibliometric analysis methods with the help of VOSViewer software. Further analysis of related terms resulted in 237 terms, 204 of which were selected for mapping visualization that considered relevance and correlation with Mike 21’s research. The mappings prove that the development of research in the field of civil engineering has direct correlations with the use of Mike 21 software. The results of the research through a literature review using the Publish or Perish reference management application, identified 991 Google Scholar indexed journal articles relevant to the theme 'Mike 21 in civil engineering publication development in Indonesia'. The study matrix found that the entire article had a total of 22,227, with an average of 22.32 citations per article and an annual average of 2.469.67 and the highest number of publications published in 2020. Research that uses Mike 21 in the field of Civil Engineering is on the rise, making a positive contribution to future infrastructure and living environmental progress
PENGARUH LEVERAGE, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Amiliyana, Nafa;
Rahayu, Sri
JURNAL EKONOMIKA Volume 15, Nomor 01, Januari 2024
Publisher : Universitas Borneo Tarakan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35334/jek.v0i0.4396
Pada umumnya laba yang disajikan pada laporan keuangan perusahaan dapat digunakan sebagai indikator untuk menilai kinerja pihak manajemen dalam mengelola kekayaan perusahaan. Beberapa pihak memandang tindakan manajemen laba dari dua sudut pandang yang berbeda. Sudut pandang praktisi memandang tindakan manajemen laba ini sebagai kecurangan. Sedangkan dari sudut pandang akademis memandang manajemen laba sebagai kebebasan manajer perusahaan untuk menentukan kebijakan akuntansi tertentu. Penelitian ini bertujuan untuk mengetahui Pengaruh Leverage, Kebijakan Dividen dan Ukuran Perusahaan Terhadap Manajemen Laba. Teknik pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2018 – 2022. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan software SPSS versi 22. Berdasarkan hasil penelitian dapat disimpulkan bahwa leverage tidak berpengaruh terhadap manajemen laba, kebijakan dividen berpengaruh positif terhadap manajemen laba dan ukuran perusahaan berpengaruh negatif terhadap manajemen laba.
Determinan Return Saham dengan Analisis Profitabilitas dan Sustainability Report
Rahayu, Sri
JURNAL EKONOMIKA Volume 15, Nomor 02, Juni 2024
Publisher : Universitas Borneo Tarakan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35334/jek.v15i02.5324
Stock returns are one of the important factors that investors pay attention to before investing. One sector that investors are interested in is the banking sector because this sector produces a large profit. Before investing, investors usually need information contained in financial reports and non-financial reports to calculate the stock return that investors will get in the future. This study aims to determine The Effect of Profitability and Sustainability Report on Stock Return. The sample selection technique in this study used a purposive sampling method and obtained 11 banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data analysis method used in this study is multiple linear regression analysis using the SPSS program version 22. Based on the results of this study, it can be concluded that profitability and sustainability report on environmental performance have a positive and significant effect on stock return, while sustainability report on economic performance and sustainability report on social performance have no effect on stock return.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN
Rahayu, Sri
JURNAL EKONOMIKA Volume 14, Nomor 02, Juni 2023
Publisher : Universitas Borneo Tarakan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35334/jek.v14i02.3467
Laporan keuangan merupakan catatan informasi keuangan perusahaan pada suatu periode akuntansi yang dapat digunakan untuk menggambarkan kinerja keuangan perusahaan tersebut. Pada tahun 2017-2021 diketahui banyak perusahaan manufaktur sub sektor industri barang konsumsi di Indonesia mengalami ketidakstabilan kinerja keuangannya. Penelitian ini bertujuan untuk mengetahui Good Corporate Governance, Ukuran Perusahan Dan Manajemen Laba terhadap Kinerja Keuangan Perusahaan. Teknik pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 19 perusahaan manufaktur sub sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2017 – 2021. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan software SPSS versi 22. Good Corporate Governance diproksikan dengan Dewan Direksi, Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Institusional. Hasil dari penelitian ini menunjukkan bahwa Dewan Direksi, Kepemilikan Manajerial, Kepemilikan Institusional dan Manajemen laba berpengaruh positif dan signifikan terhadap Kinerja Keuangan Perusahaan. Sedangkan Komisaris Independen dan Ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan.
Implementasi PBL Terintegrasi STEM dengan Flipped Classroom untuk meningkatkan Kemampuan Berpikir Sistem Siswa SMA pada Topik Usaha dan Energi
Rahayu, Sri;
Abdurrahman, Abdurrahman;
Susana, Wayan
Jurnal Penelitian Pembelajaran Fisika Vol 13, No 2 (2022): SEPTEMBER 2022
Publisher : Universitas PGRI Semarang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26877/jp2f.v13i2.12518
This study aims to determine the effect of implementing STEM integrated PBL with Flipped Classroom to improve high school students' system thinking skills. The samples in this study were students of class X MIPA 2 and X MIPA 3 SMA Al-Kautsar Bandar Lampung in the academic year 2021/2022. The research design used is One Group Pretest Posttest. The data collection instrument used was a multiple-choice test sheet. The results showed that learning the STEM approach with the flipped classroom strategy was able to improve students' system thinking skills, this can be seen from the average N-gain value in the experimental class of 0.65, which is greater than the control class with an average N-gain value of 0.55 with medium category. This shows that the system thinking ability of the experimental class is more improved than the control class. Also, supported by data from the results of the Independent simple T-test hypothesis test, the Sig value is obtained. (2-tailed) of 0.000 means that the implementation of STEM integrated PBL with flipped classroom can improve students' system thinking skills on the topic of effort and energy.Keywords: PBL, STEM, Flipped Classroom.
PELATIHAN PEMBUATAN PESTISIDA NABATI AKAR TUBA SEBAGAI ALTERNATIF PESTISIDA RAMAH LINGKUNGAN DI DESA SEDAHAN JAYA KECAMATAN SUKADANA KABUPATEN KAYONG UTARA: Training on Making Tuba Root Biopesticide as an Alternative of Eco-Friendly Pesticides in Sedahan Jaya Village, Sukadana Subdistrict, North Kayong Regency
Ida Ayu Suci;
Irawan, Gusti;
Rahayu, Sri
JAMAS : Jurnal Abdi Masyarakat Vol. 1 No. 3 (2023)
Publisher : Forind Press
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62085/jms.v1i3.65
Pertanian yang ramah lingkungan semakin menjadi fokus utama dalam menghadapi tantangan lingkungan dan kesehatan manusia. Desa Sedahan Jaya, yang terletak di Kecamatan Sukadana, Kabupaten Kayong Utara, dihadapkan pada permasalahan serangan hama terutama musim penghujan saat pembibitan tanaman hortikultura. Hama ini memberikan dampak negatif pada tanaman. Selama ini kelompok tani pembibitan tanaman umumnya menggunakan pestisida kimia sintesis untuk mengendalikan hama secara cepat sehingga berakibat buruk terhadap lingkungan. Salah satu upaya yang dapat dilakukan adalah penggunaan pestisida nabati dalam pengendalian hama yang lebih aman dan ramah lingkungan. Program Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pelatihan kepada mitra kelompok tani di Desa Sedahan Jaya dalam pembuatan pestisida nabati berbasis ekstrak akar tuba. Metode yang diberikan berupa ceramah dan demonstrasi pembuatan serta aplikasi pestisida nabati dari akar tuba. Hasil kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan kelompok tani dalam pembuatan dan penggunaan pestisida nabati ekstrak akar tuba. Selain itu, kelompok tani juga mulai mengenali manfaat pertanian ramah lingkungan, termasuk dampak positifnya terhadap kesehatan manusia dan lingkungan sekitar. Dengan demikian, program ini menjadi langkah awal dalam membangun pertanian berkelanjutan berbasis ramah lingkungan di Desa Sedahan Jaya.
Different Effectiveness of Prenatal Gymnastics and Prenatal Yoga in Back Pain to The Third Trimester Pregnant Women In Working Area of Puskesmas Kendalsari and Clinical Midwifery Practice Yulis Indriana.
Finisia, Hirdanti;
Rahayu, Sri;
Triningsih, Reni Wahyu
Jurnal Ilmiah Bidan (JIB) Vol 8 No 1 (2024): April 2024
Publisher : Ikatan Bidan Indonesia (IBI)
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61720/jib.v8i1.139
Abstract: Back pain is a physiological discomfort which pregnant woman in third trimester often experience. Light sport such as prenatal gymnastis and prenatal yoga are two among several of back pain non-pharmacological management. This sudy aims to analyze the reduction differences of low back pain in the third trimester of pregnant woman between those given prenatal gymnastic and prenatal yoga. This is a quasi experimental study, each group performed pretest and posttest. The population is 40 people and sample amounted to 32 respondents, 16 respondents to prenatal gymnastic and 16 respondents to prenatal yoga, by pusposive sampling technique. Instrument for pain measure is Numeric Rating Scale (NRS) pain scale. The result of this study that decrease back pain occurs on the prenatal yoga is 16 respondent (100%) experienced mild pain in the 1-3 pain scale. Data were being analyzed by Paired Sample T-test probability values obtained (p) 0,000 smaller then 0,05 (p<0,05). While the result of data analyzed by Independent Sample T-test probability values (p result is that both prenatal gymnastic and prenatal yoga contribute lower pain, but prenatal yoga perform greater influence at reducing of back pain in pregnant woman. Keywords: prenatal gymnastic, prenatal yoga, back pain in third trimester pregnancy.
Perancangan Sistem Informasi Pengarsipan Surat Masuk dan Surat Keluar pada Instansi Balitbangda Provinsi Sumatera Selatan
Pramu Dita, Dito;
Rahayu, Sri
MDP Student Conference Vol 3 No 1 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v3i1.7225
Archives are needed to carry out administrative processes in every company, having long, medium and short term goals and objectives to be achieved. Every possible effort is made to archieve this goal. One of them play a very important role in the company’s progress, namely a good filling system for proper and correct file management. A good file storage system can help make tasks easier and support the success of future business goals. The south Sumatera Province Regional Research and Development Agency still uses manual methods so that delays and errors often occur in recording incoming and outgoing letters. The method used in this research is the waterfall method, which is a method that is useful for the software development process. This waterfall method is developed systematically from one stage to the next. The results of the research procedurally obtained data on incoming letters, outgoing letters, letter diaries, and displayed reports that would be needed to make it easier for the South Sumatra Province Balitbangda to process information on incoming and outgoing letters. At the stage of manually filing incoming and outgoing letters, it has been replaced with an electronic filing system. All Balitbangda of South Sumatra Province can access the letter archiving information system, the letter files entered can be immediately archived and edited. Users can also add and change passwords.
Adaptasi dan Keberlanjutan Mata Pencaharian di Kampung Naga: Peran Pendidikan dalam Pengembangan Ekonomi Lokal
Dede Syaefudin;
Sri Rahayu;
Nia Sukmawati;
Dodi Suhenda;
Lina Herlina
Jurnal Sadewa : Publikasi Ilmu Pendidikan, pembelajaran dan Ilmu Sosial Vol. 2 No. 4 (2024): November : Publikasi Ilmu Pendidikan, pembelajaran dan Ilmu Sosial
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/sadewa.v2i4.1228
Kampung Naga, as a traditional community rich in customs, faces significant challenges from modernization. This study examines the relationship between education and the livelihoods of the indigenous people in Kampung Naga, Tasikmalaya, with a focus on adaptation and local economic sustainability. Kampung Naga, known for its cultural wealth and traditional customs, struggles to maintain its traditional livelihoods amid social and economic changes. The research employs qualitative methods, including interviews and direct observations, to explore how education can contribute to the economic empowerment of indigenous communities. The findings indicate that integrating traditional knowledge with formal education can enhance economic skills, strengthen economic resilience, and preserve local culture. Recommendations from this study include developing education curricula relevant to the needs of indigenous communities and increasing support from government and educational institutions to facilitate this adaptation process. This research aims to provide insights for policymakers and educators in designing programs that support the sustainability of indigenous livelihoods while preserving their cultural heritage.