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Rehabilitasi Mangrove sebagai Upaya Mitigasi terhadap Abrasi Pantai Puuk, Aceh Utara Ruzanna, Arina; Syahrial Syahrial; Latifah Latifah; Suhartin Suhartin; Ananta Wira
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2025): Februari : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i1.1135

Abstract

Puuk Beach is one of the beaches located in North Aceh. This beach is used as a tourist spot, transportation and fishing area. In this Community Service activity, mangrove rehabilitation was carried out on Puuk beach with the aim of providing important information related to preserving the mangrove ecosystem as an effort to mitigate coastal abrasion. This activity involves the community around Puuk Village. The method used in this community service is education by providing mangrove-related material and coupled with direct mangrove planting in the area. In general, this activity ran smoothly and was followed with quite high enthusiasm by all participants.It is hoped that with this activity addition, the mangrove forest ecosystem can be the location of fishing and recreational tourism so that it can increase the amount of income of the Puuk Village community in the future.
Peran Etika dan Kompetensi Auditor dalam Meningkatkan Kualitas Audit: Implikasi terhadap Penetapan Tingkat Materialitas Nurliza Lubis; Anggoro Raka Siwi; Desma Mayuri; Winda Rahmadhani; Latifah Latifah; Lia Safitri; Anggun Heliza Lestari; Jenet Yuyun Baho
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.908

Abstract

This study examines the importance of professional ethics of accountants and its impact on audit quality, focusing on auditor integrity and responsibility. Through a case study of PT Great River International Tbk, this study identifies ethical violations in financial statements that result in legal consequences for auditors. Qualitative methods are used to explore ethical sensitivity between early and late semester accounting students, and confirm that auditor ethics and integrity have a significant influence on audit quality, while competence does not show the same influence. In addition, this study notes that the application of technologies such as AI and Big Data Analytics can improve audit efficiency, despite the challenges of high costs and data security risks. A survey in Jakarta showed that auditor competence and ethics contribute positively to audit quality, while auditor experience has no significant effect. The conclusion of this study confirms that professional ethics of accountants is very important to maintain audit integrity and quality, and recommends more attention to factors that influence the determination of audit materiality levels.
Exploring the Impact of Hyperbolic Figures of Speech Analysis in 'The Greatest Showman' Theme Nyoman Widhi Wisesa; Komariyah Komariyah; Latifah Latifah
Educational Dynamics: International Journal of Education and Social Sciences Vol. 1 No. 3 (2024): July: Educational Dynamics: Journal of Education and Social Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/educationaldynamics.v1i3.12

Abstract

This study explores the impact of hyperbolic figurative analysis in the theme of the film "The Greatest Showman". By paying attention to the use of excessive language in narration and dialogue, this study reveals how hyperbolic figurative enriches the audience's experience and conveys deep messages in the context of the film's theme. By using an analytical approach and case studies from the film, this research provides new insights into the power and significance of hyperbolic figurative in audiovisual works of art.
Implementasi Media Kreatif Scrapbook untuk Pembelajaran Fikih yang Menyenangkan di Madrasah Ibtidaiyah Latifah Latifah
Al-Tarbiyah : Jurnal Ilmu Pendidikan Islam Vol. 1 No. 2 (2023): April: Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/al-tarbiyah.v1i2.2252

Abstract

This study aims to develop scrapbook learning media to increase students' interest in learning fiqh at MI Al-Muttaqin. The problem faced is that fiqh learning tends to be boring because it uses more lecture methods, while students need interesting media to make it easier to understand fiqh material. This study uses the Research and Development (R&D) method which refers to the development steps of Borg & Gall. The study was conducted at MI Al-Muttaqin with the following results: first, the application of scrapbook learning media to fiqh subjects in grade III showed high student enthusiasm. Second, the development of this media was carried out through several development procedures with the results of the validity test showing very valid criteria, namely 96% for material validation and 84% for design validation. Third, there was a significant increase in student interest in learning, with an average value before using scrapbook media of 64.9% and increasing to 85.45% after using the media. This study concludes that the use of scrapbook media can increase students' interest and understanding of fiqh lessons.