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Menilai Kualitas Audit: Pengaruh Reputasi Kantor Akuntan Publik dan Ukuran Perusahaan dengan Masa Tugas Audit sebagai Variabel Moderasi Sukmawati, Dewi; Junaidi, Junaidi; Purnama, Yunus Indra; Yustisi, Yuni Putri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3634

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Purpose: This study analyzed the influence of Public Accounting Firm (PAF) reputation and company size on the quality of audits, with audit tenure functioning as a moderating variable in the relationship. Methodology: This research utilizes secondary data derived from the annual reports of LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022. Employing a purposive sampling method, the study generated a sample consisting of 31 companies over an eight-year period. The study employs quantitative methods and moderated regression analysis using the SPSS to test the formulated hypotheses. Results: The findings reveal that PAF reputation has a significant positive effect on audit quality, whereas company size does not demonstrate a notable influence. Additionally, audit tenure weakens the positive relationship between PAF reputation and audit quality, suggesting that extended audit engagements may erode auditor independence and professionalism due to the development of close relationships between auditors and clients. This study emphasizes the intricate dynamics between PAF reputation, company size, and audit tenure in shaping audit quality. The results stress the critical need to uphold auditor independence, particularly in long-term engagements, to ensure robust audit quality. Limitations: This research has limitations concerning the sample, data, and other variables not included in the model. The sample for this study comprises LQ45 entities listed on the Indonesia Stock Exchange (IDX), which may limit the generalizability of the findings to all entities in Indonesia. The secondary data is derived from the publicly available financial statements of these entities, which may pose constraints on the accuracy or completeness of the available data. Contribution: This research provides a theoretical contribution to understanding the complex relationship between the reputation of public accounting firms, entity size, and audit quality, with audit tenure serving as a moderating variable.
Integrating Teaching at the Right Level with Problem-Based Learning to Enhance Mathematics Learning Outcomes Sukmawati, Dewi; Ayu Made Ratna Dewi, Ida; Hayati, Laila
AlphaMath : Journal of Mathematics Education Alphamath: Vol. 11, No. 1, May 2025
Publisher : Department of Mathematics Education, Universitas Muhammadiyah Purwokerto, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/alphamath.v11i1.25251

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This study aims to enhance students' mathematics learning outcomes at SMAN 3 Mataram by implementing the Teaching at the Right Level (TaRL) approach integrated with the Problem-Based Learning (PBL) model. Conducted as classroom action research, the study spans three cycles, each comprising four stages: planning, implementation, observation, and reflection. The subjects were 35 students from class X-1 at SMAN 3 Mataram during the second semester of the 2023/2024 academic year. Research instruments included observation sheets for lesson design implementation, written tests, and student reflection questionnaires. Results indicate that integrating TaRL with PBL significantly improved mathematics learning outcomes. In Cycle I, the average score was 77.60, with a classical mastery of 68.57%, marking a 7.11% increase from the pre-cycle. Cycle II saw the average score rise to 86.91 with a classical mastery of 85.71%, a 9.31% improvement from Cycle I. By Cycle III, the average score reached 91.00 with a classical mastery of 100%, reflecting a 4.09% increase from Cycle II. These findings conclude that the TaRL approach integrated with the PBL model significantly enhances the mathematics learning outcomes of class X-1 students at SMAN 3 Mataram in the second semester of the 2023/2024 academic year.
Hubungan Persepsi Komunikasi Organisasi Dengan Persepsi Kerjasama Tim Pada Pegawai Dinas Pendidikan dan Kebudayaan Kabupaten X Syahroni, Vika Yulian; Puspitadewi, Ni Wayan Sukmawati
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 3.A (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

Persepsi komunikasi organisasi dan persepsi kerjasama tim memengaruhi interaksi di antara pegawai. Tujuan dari penelitian ini adalah untuk mengetahui hubungan persepsi komunikasi organisasi dengan persespi kerjasama tim pada Pegawai Dinas Pendidikan dan Kebudayaan Kabupaten X. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Pengambilan menggunakan teknik non-probability. Menggunakan seluruh anggota populasi sebanyak 48 Pegawai PNS dan Non PNS. Pengumpulan data menggunakan instrumen yang berupa skala kerjasama tim dan skala komunikasi organisasi. Hasil uji korelasi pearson product moment yang menghasilkan nilai koefisien sebesar 0,694 dengan nilai signifikasni 0,001 (p<0,05). Hasil pengolahan data menunjukan bahwa terdapat hubungan yang positif dan signifikasi pada kerjasama tim dan komunikasi organisasi.
Pelaksanaan Fungsi Badan Permusyawaratan Desa Di Desa Bayondo Kecamatan Tomoni Kabupaten Luwu Timur Sukmawati, Dewi; Usman, Jaelan; Mone, Ansyari
Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Vol 2, No 5 (2021): Oktober 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kimap.v2i5.4577

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Abstract This study aimed to describe and eplainevthe implementation of the function Village Consultatie Body (BPD) in Bayondo Village, Tomoni District, East Luwu Regency. This study used a qualitaive descriptive method. Data collection techniques through observation and interviews. The results of this study showed that the implementation of the function (BPD) was know that the function discussed and agreeing that the draft Village regulation had been implemented and realized optimally, the function of accommodating and channeling the aspirations of the community had not been implemented well, his was because there were still obstacles in its implementation, where the comunity still did not understand the duties and functions performed by the BPD, so that in the implementation process it accommodates and channels community asprations often get opposition and debate from society, function supervising the performance of the village head was not maximal due to lack of communication between BPD administrators. Keywords: bpd function, implementation, village government
Adopsi Teknologi Penggunaan Layanan Online-to-Offline (O2O) Masyarakat Wilayah Pesisir Sukmawati, Dewi; Arizal Hamizar; Tangke, Diar Muzna; Hanifah
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p110-119

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Abstract: This study aims to explore how consumers receive, understand, and utilize O2O services, considering challenges such as low digital literacy, risk perceptions, and the relevance of services to the local needs of coastal communities in Maluku. A qualitative approach was employed to delve into the experiences, perspectives, and motivations of the community in adopting O2O technology. Primary data were collected through in-depth interviews with purposively selected residents of Desa Grandeng, as well as participatory observation to understand the social and cultural contexts influencing consumer behavior. Data analysis was conducted using a thematic approach to identify key patterns affecting technology adoption, with particular attention to the unique local dynamics in coastal areas. The findings reveal that low digital literacy is the main barrier to adopting O2O technology in Desa Grandeng. Risk perceptions related to data security and the lack of outreach by service providers are also significant inhibiting factors. The limited relevance of O2O service features to local needs further restricts community acceptance. However, this study also identifies considerable potential to enhance technology adoption through community-based approaches, digital education programs, and the development of telecommunications infrastructure.
PENGETAHUAN, EDUKASI PHBS DAN DUKUNGAN KELUARGA BERHUBUNGAN DENGAN PERILAKU ORANG TUA DALAM MENCEGAH STUNTING Azwar, Herlyssa; Sukmawati, Dewi; Sukamti, Sri; Safrudin, Safrudin
Jurnal Fisioterapi dan Kesehatan Indonesia Vol 5 No 01 (2025): Jurnal Fisioterapi dan Kesehatan Indonesia
Publisher : Ikatan Fisioterapi Indonesia cabang kota bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59946/jfki.2025.402

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Stunting is one of the health problems. According to WHO (2022), cases of stunting in toddlers under 5 years of age in the world are still quite high, namely 22.3%. The high number of stunting cases is partly triggered by the low behavior of parents in preventing stunting. This study aims to determine the relationship between PHBS education factors and parental behavior in preventing stunting. This study is a quantitative study with a cross-sectional design. The population and sample are parents who have children aged 0-5 years and visit the Pasar Rebo District Health Center as many as 132 respondents with a sampling technique in the form of purposive sampling. There is a significant relationship between the variables of knowledge, PHBS education and family support with parental behavior in preventing stunting. The results of this study show that parents who have good behavior are 65.2%. Most respondents have an age that is not at risk of 75.8%, are highly educated (91.7%), and are not working at 66.7%. have low knowledge about stunting of 47.7%, never been exposed to PHBS education of 43.2% and receive family support of 63.6%. There is a relationship between the variables of knowledge, PHBS education and family support with parental behavior in preventing stunting at the Pasar Rebo District Health Center. For this reason, efforts are needed to increase family knowledge about preventing stunting. Health workers continue to promote PHBS education and remind that family support is very important in preventing stunting in children aged 0-5 years. Keywords: Stunting; Behavior; Knowledge; PHBS Education; Family Support
Academic Self-Efficacy as a Mediator: Examining the Link Between Career Calling and Employability in Higher Education Mulyana, Olievia Prabandini; Izzati, Umi Anugerah; Mulyana, Phonny Aditiawan; Nucahyanie, Yunia Dwie; Puspitadewi, Ni Wayan Sukmawati; Budiani, Meita Santi
Journal of Educational, Health and Community Psychology Vol 14 No 2 June 2025
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jehcp.vi.30981

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In today's increasingly competitive job market, employability has become a vital competency for students. This study examined the relationship between career calling and student employability, with a particular focus on the mediating role of academic self-efficacy. Utilizing a quantitative correlational design, the research involved 703 student participants. Data were collected through validated Likert-type instruments measuring career calling, academic self-efficacy, and employability. Path analysis conducted using JASP software revealed significant positive associations among the three variables. Mediation analysis demonstrated that career calling had a direct effect on employability (direct effect = 0.112, p = 0.002), as well as a stronger indirect effect through academic self-efficacy (indirect effect = 0.549, p < 0.001). These findings underscore the pivotal role of academic self-efficacy as a mediator, suggesting that its influence on employability is more substantial than the direct effect of career calling alone.
Platelet-Rich Plasma as Xenofree-Growth Factor For Mesenchymal Stem Cells Culture Nurhidayati, Asti; Sukmawati, Dewi
Riset Informasi Kesehatan Vol 12 No 2 (2023): Riset Informasi Kesehatan
Publisher : Sekolah Tinggi Ilmu Kesehatan Harapan Ibu Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30644/rik.v12i2.801

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Stem cell-based therapy is currently believed to be the future of medicine. The type of stem cell that is widely used in cell-based therapy is mesenchymal stem cells (MSCs). In stem cell-based therapy, the MSCs that will be used mostly need to be expanded first by culturing the cells. The serum that is often used in MSCs culturing is a fetal bovine serum (FBS). However, animal components should be avoided in clinical applications and Good Manufacturing Practices (GMP). FBS is not adhering to GMP, which compromises the safety and effectiveness of cell-based therapies. Therefore, other supplements are required for cultures without animal serum constituents. Platelet-rich plasma (PRP) is a plasma fraction derived from blood with a platelet concentration of 3-5 times higher than in blood. Several studies have shown that PRP contains various growth factors that can increase the proliferative and differentiation capacity of MSCs which is equivalent to or even better than FBS. PRP also has the advantage that it can be an autologous or allogeneic product from human peripheral blood, so it is free from animal substances. Therefore in the future PRP has great potential as an alternative to FBS both in culture expansion and in MSCs processing.
Efektivitas Penilaian Kinerja Terhadap Tingkat Produktivitas Karyawan Sukmawati, Rizda Yuli; Puspitadewi, Ni Wayan Sukmawati
Character Jurnal Penelitian Psikologi Vol. 12 No. 01 (2025): Character Jurnal Penelitian Psikologi
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/cjpp.v12n01.p254-261

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Produktivitas karyawan merupakan salah satu indikator utama dalam mengukur efektivitas dan daya saing organisasi di era persaingan global. Salah satu upaya strategis yang digunakan untuk meningkatkan produktivitas adalah melalui sistem penilaian kinerja. Penelitian ini bertujuan untuk menganalisis efektivitas penilaian kinerja dalam meningkatkan produktivitas karyawan. Penelitian ini menerapkan pendekatan kualitatif dengan metode studi pustaka, yaitu metode yang sistematis, eksplisit, dan dapat direproduksi untuk mengidentifikasi, mengevaluasi, dan mensintesis karya-karya ilmiah yang telah dipublikasikan oleh para peneliti dan praktisi. Proses pengumpulan data dilakukan dengan cara membaca, mencatat, serta menyusun data dari sumber ilmiah yang meliputi artikel jurnal nasional dan internasional. Literatur diperoleh dari basis data seperti Google Scholar, Garuda, dan ResearchGate dengan mempertimbangkan relevansi, aktualitas, dan keabsahan ilmiah. Hasil kajian menunjukkan bahwa penilaian kinerja yang dilakukan secara adil, transparan, dan terintegrasi dengan sistem penghargaan dan pengembangan sumber daya manusia, berkontribusi positif dan signifikan terhadap peningkatan produktivitas kerja. Sebaliknya, sistem yang tidak objektif dan minim tindak lanjut berdampak negatif terhadap motivasi dan loyalitas karyawan. Temuan ini menekankan pentingnya desain penilaian kinerja yang strategis untuk menciptakan lingkungan kerja yang produktif dan berkelanjutan. Abstract Employee productivity is one of the main indicators in measuring the effectiveness and competitiveness of an organization in the era of global competition. One of the strategic efforts used to increase productivity is through a performance appraisal system. This study aims to analyze the effectiveness of performance appraisal in increasing employee productivity. This study applies a qualitative approach with a literature study method, which is a systematic, explicit, and reproducible method to identify, evaluate, and synthesize scientific works that have been published by researchers and practitioners. The data collection process is carried out by reading, recording, and compiling data from scientific sources including national and international journal articles. Literature is obtained from databases such as Google Scholar, Garuda, and ResearchGate by considering relevance, actuality, and scientific validity. The results of the study indicate that performance appraisals that are carried out fairly, transparently, and integrated with the reward system and human resource development contribute positively and significantly to increasing work productivity. Conversely, a system that is not objective and has minimal follow-up has a negative impact on employee motivation and loyalty. These findings emphasize the importance of strategic performance appraisal design to create a productive and sustainable work environment.
Aplikasi Rekrutmen dan Seleksi Karyawan yang User-Friendly: Studi Literatur Kusnanda, Raniah Ratna Brillianti; Puspitadewi, Ni Wayan Sukmawati
Character Jurnal Penelitian Psikologi Vol. 12 No. 01 (2025): Character Jurnal Penelitian Psikologi
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/cjpp.v12n01.p275-290

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Transformasi digital mendorong perusahaan untuk mengadopsi sistem rekrutmen dan seleksi karyawan yang tidak hanya efisien secara teknis tetapi juga ramah pengguna. Penelitian ini bertujuan untuk mengidentifikasi karakteristik aplikasi rekrutmen dan seleksi yang ramah pengguna melalui kajian pustaka terhadap 20 artikel ilmiah nasional dan internasional. Metode yang digunakan adalah studi pustaka dengan pendekatan simplified thematic analysis untuk menyaring tema-tema utama dari hasil penelitian sebelumnya. Penelitian ini mengulas berbagai aspek, meliputi antarmuka pengguna (UI/UX), fitur pendukung pengambilan keputusan, metode seleksi digital, kesiapan organisasi, serta aspek etika dan psikologis pengguna. Hasil analisis menunjukkan bahwa sistem rekrutmen yang ramah pengguna memiliki tiga karakteristik utama, yaitu antarmuka yang sederhana dan mudah dinavigasi, interaksi pengguna yang jelas dan nyaman, serta fitur pendukung keputusan berbasis data yang transparan dan akurat. Sistem seperti itu terbukti meningkatkan efisiensi waktu, akurasi seleksi, dan pengalaman pengguna baik bagi kandidat maupun HRD. Selain itu, keberhasilan implementasi juga dipengaruhi oleh kesiapan organisasi, kepatuhan terhadap prinsip etika, dan penerimaan psikologis pengguna. Kesimpulan dari penelitian ini menekankan pentingnya pengembangan aplikasi rekrutmen yang tidak hanya mengutamakan aspek teknologi, tetapi juga memperhatikan kebutuhan emosional, kognitif, dan sosial pengguna. Temuan ini memberikan kontribusi konseptual dan praktis dalam membangun sistem rekrutmen digital yang lebih adaptif, inklusif, dan berorientasi pada pengalaman pengguna. Abstract Digital transformation encourages companies to adopt employee recruitment and selection systems that are not only technically efficient but also user-friendly. This study aims to identify the characteristics of user-friendly recruitment and selection applications through a literature review of 20 national and international scientific articles. The method used is a literature study with a simplified thematic analysis approach to filter the main themes from previous research results. This study reviews various aspects, including the user interface (UI/UX), decision-making support features, digital selection methods, organizational readiness, and ethical and psychological aspects of users. The results of the analysis show that a user-friendly recruitment system has three main characteristics, namely a simple and easy-to-navigate interface, clear and convenient user interaction, and transparent and accurate data-based decision support features. Such a system has been shown to increase time efficiency, selection accuracy, and user experience for both candidates and HRD. In addition, successful implementation is also influenced by organizational readiness, compliance with ethical principles, and psychological acceptance of users. The conclusion of this study emphasizes the importance of developing recruitment applications that not only prioritize technological aspects, but also pay attention to the emotional, cognitive, and social needs of users. These findings provide conceptual and practical contributions in building a more adaptive, inclusive, and user experience-oriented digital recruitment system.
Co-Authors Afina Aurellya Kamal Aqilah, Nayra Ardiansyah, Rangga Arizal Hamizar Arleni Bustami Aulya, Yenny Ayu Made Ratna Dewi, Ida Ayun, Tresya Hesi Qurrata Azwar, Herlyssa Barasila, Atikah Chalida Biantara, I Dewa Gede Bagus Cecilia Syifa Citra Shabira Davi Abdulloh Haidzam Dwi Anita Suryandari Erbi, Mesa Taja Izza Jannati Fadhillah, Muhamad Rizqy Falatehan, Citra Shabira Farlikhatun, Lili Febriana Catur Iswanti Gani, Adamas Rizky Ghaniyyatul Khudri Gumelar Adhimandala, Dwiki Cacala Hanifah Harita, Adiwignya Nugraha Widhi Hartanti, Retno Heri Wibowo Indrawanto, Mochammad Fahrin Izzati, Indah Nur Jaelan Usman, Jaelan Jeanne A. Pawitan Junaidi Junaidi Khatimah, Mutiara Khusnul Khatimah, Nurul Gusti Kusmardi Kusmardi Kusnanda, Raniah Ratna Brillianti Laila Hayati, Laila Lindawati Kartika Luh Komang Widnyani Wulan Laksmi Luluk Yunaini Maharani, Cynthia Wulan Maharani, Sofya Devi Mega Sylvia Dewi Meita Santi Budiani, Meita Santi Mone, Ansyari Muhammad Luthfi Multazam, Arvy Yanasta Mulyana, Phonny Aditiawan Nindyantoro Nurhidayati, Asti OKTAVIANA, MIMBAR Olievia Prabandini Mulyana, Olievia Prabandini Pajar Pratama, Galuh Putri, Ellyana Ilsan Eka Rahayu Puji Haryanti Raniswati, Sholekhania Novita Ria Kodariah Safrudin Safrudin Salsabila, Hanum Santosa, Rizky Putra Shabira, Citra Siauta, Jenny Anna Sri Mulyeni Sri Sukamti, Sri Sukmawati, Rizda Yuli Suprapto, Mariana Nadhira Yuli Syah, Onke Alvin Syahroni, Vika Yulian Tangke, Diar Muzna Trian Maulana, Trian Triana, Novi Ubaydillah, Haliza Ihza Umi Anugerah Izzati, Umi Anugerah Wanasurya , Deasy Febriyanti Wardhana, Diva Ayu Wawaimuli Arozal Widyastutik Yuda Nabella Prameswari Yuni Putri Yustisi Yunia Dwie Nurchayanie Yunus Indra Purnama, Yunus Indra Zaskiyanti, Alifah Anggellia