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Independence as a Moderator of the Influence of Integrity and Objectivity on Audit Quality Dewi Utami
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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This study aims to analyze respondents' perceptions of integrity, objectivity, independence, and audit quality, as well as how these factors interact and affect audit quality. Based on the analysis results, it was found that respondents' perceptions of integrity, objectivity, independence, and audit quality were in the satisfactory category. The instrument testing showed that the research instruments have very good validity and reliability and are suitable for use in this study. The results of the moderating regression analysis indicate that integrity and independence have a significant impact on audit quality. Furthermore, it was found that independence can significantly enhance the relationship between integrity and audit quality. Conversely, the results show that objectivity partially does not affect audit quality, and independence does not strengthen the relationship between objectivity and audit quality. These findings provide important insights for audit practices, highlighting the importance of integrity and independence in improving audit quality, while the role of objectivity needs to be further reviewed to understand its insignificant impact.

Pengaruh Media Jam Pecahan terhadap Hasil Belajar Materi Pecahan pada Siswa Kelas V Madrasah Ibtidaiyah Ma’had Al-Zaytun Showatul Dini; Irvan Iswandi; Dewi Utami
Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain Vol. 2 No. 3 (2025): Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/realisasi.v2i3.758

The use of various instructional media plays a significant role in the teaching process, as it can stimulate students' interest and encourage active participation in learning activities. By utilizing a variety of educational tools, children can enhance the efficiency of their learning in relation to the material delivered by the teacher. Teachers are expected to select the most effective teaching models, instructional media, and strategies to improve students' understanding. The use of instructional aids such as fraction clocks can serve as an innovative resource for teachers in presenting learning materials. Through the implementation of such media, teachers can expand the scope of media utilization in the educational process. The use of fraction clocks aims to inspire and improve students’ learning outcomes in the field of mathematics. The study employs a quantitative approach. This quasi-experimental study applies a Pretest-Posttest Control Group design. 50 students participated in the study. The collected data are analyzed using descriptive statistical techniques to describe the students’ pretest and posttest results. Furthermore, inferential statistics, including normality tests and hypothesis testing, are used to support further interpretation. The findings revealed that for the pretest, students had an average score of 51.92, indicating a moderate level of achievement, with a percentage of 62%. And the students’ postest scores increased to 66.92, indicating a higher level of achievement, with a percentage of 69% based on a sample of 26 students. The Paired Sample T-test showed a Sig. (2-tailed) value of 0.000, which is lower than the predetermined significance level of 5% or 0.05. This indicates the rejection of null hypothesis and acceptance of alternative hypothesis. It can be concluded that the use of fraction clock as an instructional medium has positive effect on students’ learning outcomes and enhances their understanding of fraction concepts.

Design and Implementation of a Touch-Free Door Lock System Based on Arduino Susilo, Sidik; Muhamad Nurdin Latif; Erny Listijorini; Shofiatul Ula; Dewi Utami
Jurnal E-Komtek (Elektro-Komputer-Teknik) Vol 9 No 1 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-komtek.v9i1.2161

This study focuses on designing a touch-free door lock system based on Arduino, utilizing ultrasonic sensors, sound sensors, magnetic switches, and slot locks, following the Pahl and Beitz design methodology. The aim is to develop a reliable system that enhances convenience and reduces the need for physical contact with door locks. The results indicate that the ultrasonic sensor performs effectively in detecting distances, while the magnetic switch operates within a maximum reading range of 10 mm. However, the sound sensor demonstrated low accuracy, requiring multiple claps for successful detection. The findings suggest that the developed product functions as intended, though the limitations of the sound sensor highlight the need for further improvements to optimize precision and responsiveness.

Peningkatan Pengetahuan Konservasi Laut Dan Usaha Ekowisata Bahari Melalui Sosialisasi Pembentukan Sekolah Laut Bagi Generasi Muda Bajau Di Desa Mola Nelayan Bakti, Wakatobi Sulawesi Tenggara Sahari, Sariamin; Nur Iksan; Normayasari; Alfi Kusuma Admadja; Nasrun; Akhmatul Ferlin; Musrianton; Harudin; La Ode Mansur; Khairuddin Isman; Dewi Utami
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 2 No 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Pelaksanaan kegiatan pengabdian kepada masyarakat ini berjudul peningkatan pengetahuan konservasi laut dan usaha ekowisata bahari melalui sosialisasi pembentukan sekolah laut bagi generasi muda bajau di desa mola nelayan bakti, wakatobi sulawesi tenggara dilaksanakan oleh karena generasi Bajau identik dengan kehidupan dilaut, memiliki ketergantungan hidup dengan laut, namun pengetahuan akan aksi-aksi konservasi sumber daya pesisir dan laut serta potensi ekowisata bahari masih jarang diminati oleh generasi Bajau. Pengabdian ini memiliki sasaran adalah edukasi pada generasi muda tentang praktek konservasi mangrove, padang lamun, dan terumbu karang serta aksi-aksi untuk menjadi usaha ekowisata bahari disekitar laut permukiman Bajau, untuk langkah awal pembentukan Sekolah Laut bagi Generasi Muda Bajau siswa-siswi Sekolah Menengah Atas Swasta Muhammadiyah 1 Wakatobi. Kegiatan ini sangat urgen dilakukan untuk menambah pengetahuan generasi muda Bajau oleh karena mereka belum memiliki pelajaran tentang praktek konservasi mangrove, padang lamun, dan terumbu karang serta aksi-aksi untuk menjadi usaha ekowisata bahari. Adapun metode pelaksanaan yang digunakan adalah edukasi, sosialisasi, demo dan evaluasi. Hasil dari pengabdian ini sangat terlihat bahwa ada perubahan peningkatan pemahaman generasi muda terkait teknik konservasi mangrove, padang lamun, dan terumbu karang serta aksi-aksi untuk menjadi usaha ekowisata bahari melalui pengenalan dan praktek penggunaan alat-alat usaha diving dan snorkeling serta masa depan usaha ekowisata bahari bagi penciptaan lapangan kerja dan mengatasi penggangguran dari anak-anak Bajau

Kesejahteraan Psikologis Pelajar Sekolah Berasrama: Analisis Hubungan Interpersonal dan Efikasi Diri Dewi Utami; Dadan Mardani
Prosiding Seminar Nasional Ilmu Pendidikan Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Pendidikan
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasipi.v1i2.29

This study aims to analyze the psychological well-being of boarding school students with a focus on interpersonal relationships and self-efficacy. This research employs a quantitative approach with a correlational survey design, involving 111 boarding school students in Indonesia. Data collection instrument is questionnaire to measure students’ psychological well-being referencing to two dimensions of self acceptance and positive relation with other. The analysis results indicate that interpersonal relationships and self-efficacy significantly influence students' psychological well-being. The average score for interpersonal relationships was 3.47, for loneliness and social support was 2.63, and for self-confidence was 3.29. These findings highlight the importance of strengthening social relationships and beliefs in students’ ability to complete a task in order to enhance psychological well-being. Recommendations are provided to develop social support programs and self-efficacy training skills in boarding schools.

Efektivitas Model Pembelajaran Word Square Terhadap Hasil Belajar IPS Siswa Kelas III Madrasah Ibtidaiyah Ma’had Al-Zaytun Mayka Aulia Rahma Wahyuningsih; Dewi Utami; Iis Humaeroh
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 3 September 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33848

The purpose of this study was to determine the effectiveness of the Word Square learning model on the learning outcomes of social studies of grade III students of Madrasah Ibtidaiyah Ma'had Al-Zaytun. This study applies a quantitative method with the type of One-Group Pretest-Posttest research. Data collection is in the form of tests, questionnaires and documentation. To determine the effectiveness of the Word Square learning model on social studies learning outcomes, a hypothesis test in the form of a Paired Sample T-Test and an N-Gain Score test was used. The sample in this study was taken using the Non Probability Sampling technique, namely one class III B01 with 20 students. The results of the study indicate that the Word Square learning model is effective on the learning outcomes of social studies of grade III students of Madrasah Ibtidaiyah Ma'had Al-Zaytun, with the results of the Paired Sample T-Test sig 2 tailed value of 0.000 <0.05. Then the effectiveness of the Word Square learning model on the learning outcomes of social studies students of class III of Madrasah Ibtidaiyah Ma'had Al-Zaytun was proven through the results of the N-Gain Score test with a High criterion of 0.72 and the acquisition of questionnaire data with interpretation criteria that were classified as Strong at 61%.

ANALISIS METODE OUTDOOR LEARNING UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SIWA PADA MATA PELAJARAN KESENIAN KELAS III MI MA’HAD AL-ZAYTUN Anisa Fitriani; Dede Indra Setiabudi; Dewi Utami
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.33972

This study aims to analyze the implementation of the Outdoor Learning method in art education for third-grade students at MI Ma’had Al-Zaytun to enhance critical thinking skills. Outdoor Learning integrates the surrounding environment as a contextual learning medium, offering authentic and multisensory experiences. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation as data collection techniques. The participants consisted of two teachers and six third-grade students selected purposively. The findings reveal that Outdoor Learning effectively improves students’ critical thinking skills through activities such as observation, analysis, reflection, discussion, and creative expression in art projects. Beyond cognitive gains, students also benefited socially and emotionally by developing collaboration, communication, and self-confidence. However, several challenges were identified, including unpredictable weather, limited facilities, and classroom management in outdoor settings. Despite these obstacles, supporting factors such as the school’s natural environment, students’ enthusiasm, and teachers’ active facilitation contributed significantly to the success of the method. Overall, the study concludes that Outdoor Learning is a relevant and effective instructional approach in art education to foster 21st-century competencies, particularly critical thinking. Keywords: Outdoor Learning, Critical Thinking, Art Education, Elementary School

ANALISIS METODE OUTDOOR LEARNING UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SIWA PADA MATA PELAJARAN KESENIAN KELAS III MI MA’HAD AL-ZAYTUN Anisa Fitriani; Dede Indra Setiabudi; Dewi Utami
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.33972

This study aims to analyze the implementation of the Outdoor Learning method in art education for third-grade students at MI Ma’had Al-Zaytun to enhance critical thinking skills. Outdoor Learning integrates the surrounding environment as a contextual learning medium, offering authentic and multisensory experiences. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation as data collection techniques. The participants consisted of two teachers and six third-grade students selected purposively. The findings reveal that Outdoor Learning effectively improves students’ critical thinking skills through activities such as observation, analysis, reflection, discussion, and creative expression in art projects. Beyond cognitive gains, students also benefited socially and emotionally by developing collaboration, communication, and self-confidence. However, several challenges were identified, including unpredictable weather, limited facilities, and classroom management in outdoor settings. Despite these obstacles, supporting factors such as the school’s natural environment, students’ enthusiasm, and teachers’ active facilitation contributed significantly to the success of the method. Overall, the study concludes that Outdoor Learning is a relevant and effective instructional approach in art education to foster 21st-century competencies, particularly critical thinking. Keywords: Outdoor Learning, Critical Thinking, Art Education, Elementary School

ANALISIS EKSTRAKURIKULER SENI TARI DALAM MENANAMKAN CINTA TANAH AIR SISWA KELAS V MADRASAH IBTIDAIYAH MA’HAD AL-ZAYTUN Syalwa Syalsabiluna; Dewi Utami; Irvan Iswandi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Build
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34306

Elementary school is a crucial stage in shaping children's character. At this age, they are in the golden age of moral and social development. Amid the strong current of globalization and rapid technological advancement, students are easily exposed to foreign cultures. Character education, especially the value of patriotism, serves as a shield to ensure that students maintain a sense of pride, care, and responsibility toward their nation. This study examines the implementation and analyzes the role of extracurricular dance activities in instilling patriotism among fifth-grade students at Madrasah Ibtidaiyah Ma’had Al-Zaytun. This research employed a qualitative descriptive method. Data collection techniques included observation, interviews, and documentation. Data were analyzed through data reduction, data display, and conclusion drawing. The results show that the extracurricular dance activities at Madrasah Ibtidaiyah Ma’had Al-Zaytun are implemented through three consistent stages: preparation, implementation, and evaluation with reflection. These activities do not merely focus on movement skills but also provide students with an understanding of the background, cultural values, and meanings of each traditional dance taught. The dance materials are carefully selected based on students’ backgrounds, abilities, and interests, and are delivered gradually using a contextual approach in an enjoyable learning environment. This activity plays a strategic role in instilling the character of patriotism through three aspects: introducing the nation's cultural richness, fostering pride in traditional dance, and forming a commitment to preserve cultural heritage. This role is clearly reflected in students’ changes in attitude, showing pride, enthusiasm, and awareness of the importance of preserving Indonesian culture. Thus, the internalization of patriotism values can occur naturally and effectively. Keywords: extracurricular, dance, character, love of the homeland, elementary school students

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