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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.
Reimagining Arabic Imlā’ Instruction in the Digital Era:A Systematic Review of Mobile Learning Innovations Yanti Kusnawati; Latifah Latifah; Ade Miswandono; AHMAD LUTFI
EL-IBTIKAR: Jurnal Pendidikan Bahasa Arab Vol. 14 No. 2 (2025)
Publisher : Universitas Islam Negeri Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/ibtikar.v14i2.22583

Abstract

This study conducts a systematic literature review (SLR) guided by the PRISMA framework to investigate the effectiveness of mobile learning applications in improving Imlā’ (Arabic orthographic accuracy) within Arabic Language Education. Twenty-five peer-reviewed studies were analyzed to evaluate how mobile-based platforms—such as Al-Quran.info, Memrise, Quran Companion, and Learning Management Systems (LMS)—support the acquisition of essential orthographic features, including tasydīd, harakāt, hamzah usage, and syntactic coherence. The review reveals that mobile learning technologies, through automated exercises, instant feedback, handwriting simulations, and adaptive scaffolding, significantly enhance students’ writing accuracy, learning motivation, and accessibility to instructional content, particularly in distance and blended learning environments. The findings further highlight the importance of aligning mobile learning tools with curriculum standards, promoting inclusive and accessible design, and strengthening educators’ digital pedagogical competencies. By integrating linguistic pedagogy with emerging mobile technologies, this study contributes to the advancement of Mobile-Assisted Language Learning (MALL) in non-Western and multilingual educational contexts. The review also identifies the need for longitudinal and large-scale empirical studies to evaluate the sustainability, scalability, and long-term instructional impact of mobile-assisted Imlā learning.
PENGARUH VARIABEL PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, PERCEIVED ENJOYMENT DAN ATTITUDE TERHADAP PEMANFAATAN VISUAL HOTEL PROGRAM PADA HOTEL-HOTEL DI YOGYAKARTA Latifah Latifah; Azka Nur Afifah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i1.212

Abstract

This research aimed for examining the influence of perceived usefulness, perceived ease of use, Perceived Enjoyment and attitude in using information technology. Attitude will influence particular behavior in using technology information showed by behavior intention. Thus study using questionnaire to collect data, and using purposive sampling technique to determine the respondents which is users who work at hotels in Jogjakarta that uses software VHP (Visual Hotel Program). 50 copies of questionnaire was distributed, with 72% response level, but only 36 copies ones were submitted for analysis. Analysis of data using alternative methods of PLS (Partial Least Square) supported by the Smart PLS application program. The analysis results Perceived Enjoyment has no significant influence toward attitude in using VHP software, perceived ease of use and perceived usefulness have significant influence toward attitude in using VHP software. Attitude has significant influence toward behavior intention in using VHP software.
Keanekaragaman dan Dominansi Gulma Pada Fase Pertumbuhan Tanaman Padi Sawah Irigasi Di Kecamatan Muara Baru Kabupaten Aceh Utara Jelita Widiya Pratiwi; Muhammad Muaz Munauwar; Baidhawi Baidhawi; Novita Pramahsari Putri; Hendrival Hendrival; Latifah Latifah
Jurnal Ilmiah Mahasiswa Agroekoteknologi Vol. 4 No. 2 (2025): Vol 4, No 2 (2025): Jurnal Ilmiah Mahasiswa Agroekoteknologi (JIMATEK) Juni 202
Publisher : Department of Agroecotechnology Faculty of Agriculture, Universitas Malikussaleh

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

Abstract

Kehadiran gulma pada budidaya padi sawah dapat menyebabkan penurunan hasil produksi hingga. Penelitian ini bertujuan untuk mengetahui jenis-jenis gulma dominan yang tumbuh dan gulma yang mendominasi pada fase vegetatif dan generatif padi sawah irigasi di Kecamatan Muara Batu Kabupaten Aceh Utara. Penelitian ini menggunakan metode kuadrat dengan peletakan 6 plot secara acak di setiap area penelitian, ukuran setiap plot 0,5x0,5 m. Hasil penelitan menunjukkan bahwa terdapat 8 spesies gulma dengan total keseluruhan 220 individu pada tanaman padi. Spesies gulma yang ditemukan pada fase vegetatif 20 HST yaitu Panicum repens dengan INP 55,99% dan Ipomoea aquatica 44%. Pada 30 HST ditemukan Panicum repens dengan INP 45,46%, Fimbristylis miliacea 32,79% dan Sphenoclea zeylanica 21,74%. Pada 40 HST ditemukan Panicum repens dengan INP 46.05%, Fimbristylis miliacea 21,99%, Leptochloa chinensis 18,78% dan Sphenoclea zeylanica 13,18%. Fase generatif tanaman padi umur 70 HST ditemukan Sphenoclea zeylanica dengan INP sebesar 66,80%, Ipomoea aquatica 24,22% dan Limnocharis flava 8,98%. Pada umur 80 HST ditemukan Fimbristylis miliacea sebesar dengan INP 74.77%, Echinocloa crus-galli 13,15% dan Leptochloa chinensis 12,08% dan umur 90 HST ditemukan Leersia hexandra dengan INP 57,85% dan Leptochloa chinensis 42,15%.
THE RELATIONSHIP BETWEEN PERSONAL HYGIENE AND SNACKING HABITS WITH THE INCIDENCE OF DIARRHEA IN CHILDREN Nuraini Nuraini; Shinta Maharani; Latifah Latifah
Cendekia Medika: Jurnal Stikes Al-Ma`arif Baturaja Vol. 11 No. 2 (2026): April - June
Publisher : LPPM STIKES Al-Ma'arif Baturaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52235/cendekiamedika.v11i2.742

Abstract

Diarrhea is a medical condition characterized by defecation more than 3 times a day, with liquid stools that may contain blood or body fluids, and vomiting. Diarrhea is influenced by various factors, such as personal hygiene (defecation habits, handwashing habits with soap, and hand and nail hygiene) and snacking habits. This study aims to analyze the relationship between personal hygiene and snacking habits with the incidence of diarrhea in children at SDN 114 Palembang. This study used a quantitative approach with a cross-sectional design. The population in this study amounted to 189 children, and 54 respondents were selected using a proportional random sampling technique. Data were collected using a questionnaire that had been tested for validity and reliability. Data analysis was carried out using univariate and bivariate tests with Fisher's Exact Test. The results showed that the majority of children with diarrhea (57.4%), poor snacking habits (72.2%), poor bowel habits (77.8%), poor handwashing habits with soap (64.8%), and poor hand and nail hygiene (74.1%). Bivariate analysis showed a significant association between snacking habits (p = 0.001), bowel habits (p = 0.018), and hand and nail hygiene (p = 0.008) and diarrhea. Meanwhile, there was no significant association between handwashing with soap and diarrhea (p = 0.774). The conclusion of this study is that snacking habits, bowel habits, and hand and nail hygiene are important factors that need to be considered to reduce the incidence of diarrhea in children.
Peran Pendidikan, Pelatihan, dan Pengalaman Mengajar dalam Meningkatkan Profesionalisme Guru SMA Latifah Latifah; Mailatul Muyassaroh
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 1 No. 3 (2021): September : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v1i3.4150

Abstract

This study aims to explore the role of education, training and teaching experience in improving teacher professionalism in senior secondary schools. Teacher professionalism is key to achieving high and sustainable education quality, so it is important to understand the factors that can influence it. This study used a quantitative approach with a survey method, where data were collected through questionnaires distributed to 100 high school teachers in several schools in Jakarta. The results show that education, training, and teaching experience significantly contribute to improving teacher professionalism. Formal education obtained by teachers plays a role in expanding their knowledge and skills, while ongoing professional training provides opportunities to update and improve pedagogical skills. Extensive teaching experience, on the other hand, allows teachers to develop practical expertise and solve challenges faced in the classroom more effectively. The findings underscore the importance of integration between education, training and experience in efforts to improve teachers' professionalism, ultimately contributing to the quality of education at the senior secondary level.