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PENGARUH REPUTASI AUDITOR, AUDIT CLIENT TENURE DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021) Rean Ifanto Pratama; Hernadianto, Hernadianto; Ahmad Sumarlan; Ahmad Junaidi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6930

Abstract

This study aims to determine the effect of auditor reputation, client tenure audit and opinion shopping on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research was conducted on the Indonesia Stock Exchange (IDX) by accessing the www.idx.co.id page to obtain information disclosed in the company's annual financial statements. The population in this study was 193 companies, with sampling based on certain criteria using purposive sampling techniques so that the number of samples obtained amounted to 56 companies. The statistical method used is logistic regression analysis. The results obtained from this study show that the auditor's reputation partially affects the going concern audit opinion by 0.038 which means <0.05, the client tenure audit partially has no effect on the going concern audit opinion by 0.290 >0.06, and the opinion shopping partially does not affect the going concern audit opinion by 0.093 >0.05. Keywords: Auditor Reputation, Audit Client Tenure, Opinion Shopping, Audit Opinion Going Concern
Retraction Note: Effectiveness of Weekly Online Quizzes on 8th Grade Students English Test Scores Ika Permata Sari; Muhammad Amin; Ahmad Junaidi
English and Tourism Studies Vol. 3 No. 1 (2025): May
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/ets.v3i1.454

Abstract

Weekly online-based quizzes have been introduced as a strategy to enhance students academic achievement; however, their impact on test performance among 8th-grade students remains underexplored. At State Junior High School (SMPN) 1 Mataram, online-based quizzes have not yet been fully utilized as a learning tool. According to the Testing Effect Theory, frequent testing enhances memory recall and improves learning outcomes. This study aims to examine the effectiveness of weekly online-based quizzes in improving the English test scores of 8th-grade students. A quantitative research design was employed using a pre-test and post-test approach with 30 student participants. The results revealed a significant improvement in test scores, highlighting the positive impact of online-based quizzes on students academic performance. These findings suggest that integrating regular online quizzes into the learning process can be an effective strategy for reinforcing students understanding and retention of English concepts. Given the positive impact of online-based quizzes, it is recommended that educators incorporate them consistently into the curriculum to enhance student engagement and knowledge retention.
Pengaruh Promosi Media Sosial dan Implikasinya terhadap Brand Image Produk Skincare pada Generasi Z Ade Praestu Digdya; Ahmad Junaidi
Kiwari Vol. 4 No. 3 (2025): Kiwari
Publisher : Fakultas Ilmu Komunikasi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ki.v4i3.35403

Abstract

This study aims to determine the effect of TikTok social media promotion on Skintific's beauty brand image among Gen Z in Jakarta. Social media has become an important tool in marketing strategies, especially TikTok, which is popular among Gen Z. This platform makes it easy for companies to reach consumers through its live streaming feature. TikTok has become one of the main platforms utilised by companies, including beauty brands such as Skintific, to maintain and enhance their brand image among Gen Z. TikTok social media promotions via live streaming can strengthen relationships with consumers, build brand loyalty, disseminate information more effectively, and increase the appeal of beauty products among Gen Z. Studi ini ingin mengetahui pengaruh promosi media sosial TikTok terhadap brand image Skintific di kalangan Generasi Z di Jakarta. Media sosial menjadi alat penting dalam strategi pemasaran, terutama TikTok yang populer di kalangan Generasi Z. Platform ini memberikan kemudahan bagi perusahaan untuk menjangkau konsumen melalui fitur live streaming. TikTok menjadi salah satu platform utama yang dimanfaatkan oleh perusahaan, termasuk brand kecantikan seperti Skintific, untuk mempertahankan dan meningkatkan brand image di kalangan Generasi Z. Promosi media sosial TikTok secara live streaming terhadap brand image dapat memperkuat hubungan dengan konsumen, membangun loyalitas merek, lebih efektif dalam menyebarkan informasi, dan meningkatkan daya tarik produk kecantikan di kalangan Generasi Z.
Kerja Media Tangerang TV dalam Pemberitaan Pelanggaran Hukum Jam Operasional Truk Bermuatan Besar Muhamad Bilal Farhan Banubrata; Ahmad Junaidi
Kiwari Vol. 4 No. 3 (2025): Kiwari
Publisher : Fakultas Ilmu Komunikasi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ki.v4i3.35428

Abstract

This study aims to analyse the media work of Tangerang TV in reporting violations of the operating hours for large trucks. The framing of news reports plays an important role in shaping the image of certain organisations or agencies in the eyes of the public. This study uses a qualitative approach with descriptive methods, based on the two-way mass communication model and the Framing Theory developed by Zhongdang Pan and Kosicki. Data was obtained through in-depth interviews, non-participatory observation, and documentation. The results show that Tangerang TV effectively frames the reporting of these violations to create a positive image of the relevant agencies while shaping the perceptions of the people of Tangerang City. Framing was carried out through the selection of narratives, visualisation, and emphasis on certain aspects in the news coverage. These findings support the basic principle of Framing Theory, which states that the presentation of information can influence audience interpretation. In addition, the use of two-way mass communication also contributes to strengthening the relationship between the media and the public. This study provides insights for media practitioners and academics in understanding framing strategies and their impact on public perception. Penelitian ini bertujuan untuk menganalisis kerja media Tangerang TV dalam pemberitaan pelanggaran hukum jam operasional truk bermuatan besar. Framing pemberitaan memegang peranan penting dalam membentuk citra organisasi atau instansi tertentu di mata masyarakat. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, berlandaskan model komunikasi massa dua arah serta Teori Framing yang dikembangkan oleh Zhongdang Pan dan Kosicki. Data diperoleh melalui wawancara mendalam, observasi non-partisipatif, dan dokumentasi. Hasil penelitian menunjukkan bahwa Tangerang TV secara efektif membingkai pemberitaan pelanggaran tersebut untuk menciptakan citra positif instansi terkait sekaligus membentuk persepsi masyarakat Kota Tangerang. Framing dilakukan melalui pemilihan narasi, visualisasi, dan penekanan aspek tertentu dalam pemberitaan. Temuan ini mendukung prinsip dasar Teori Framing yang menyatakan bahwa penyajian informasi dapat memengaruhi interpretasi audiens. Selain itu, penggunaan komunikasi massa dua arah juga berkontribusi dalam memperkuat hubungan antara media dan masyarakat. Penelitian ini diharapkan dapat memberikan wawasan bagi praktisi media dan akademisi dalam memahami strategi framing serta dampaknya terhadap persepsi publik.
Meningkatkan Minat Pembelian Konsumen Motor Honda: Efektivitas Content Marketing, Product Knowledge, dan Celebrity Endorsement Ahmad Junaidi; Stevany Hanalyna Dethan; Ika Yuliana; Baiq Dinna Widyasti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11610

Abstract

Penelitian ini bertujuan untuk menentukan dan menganalisis pengaruh pemasaran konten, pengetahuan produk, dan dukungan selebriti terhadap minat beli sepeda motor Honda. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, dengan sampel sebanyak 100 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa pemasaran konten, pengetahuan produk, dan dukungan selebriti berpengaruh positif dan signifikan terhadap minat beli. Sementara itu, dukungan selebriti tidak berpengaruh signifikan. Hasil penelitian ini memberikan implikasi penting bagi strategi pemasaran, khususnya di industri otomotif seperti sepeda motor Honda.
Analysis of Employee Performance Improvement Through Human Resource Development at the West Jakarta Development Sector Fire and Rescue Service Sub-dept. Ahmad Hidayat; Joko Susilo; Ahmad Junaidi
JILPR Journal Indonesia Law and Policy Review Vol. 1 No. 3 (2020): Journal Indonesia Law and Policy Review (JILPR), June 2020
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.563 KB) | DOI: 10.56371/jirpl.v1i3.58

Abstract

The purpose of this research is to analyze and evaluate the factors affecting Employee Performance. This research uses qualitative approach with case study method. As for the informant is the user service and representative of officials in at the Dept. of Fire and Rescue Sector Kembangan, West Jakarta. The results of the study found that namely by following employees in various programs Education and Training and Courses, and for employees have been given the opportunity and opportunities as possible to follow the program development source power. Even employees are also given the opportunity to attend formal education to a higher level of education.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Andino Pratama; Rina Yuniarti; Ahmad Junaidi
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.75

Abstract

This study aims to examine the Effect of Good Corporate Governance on firm value in mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 15 companies.This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis which is processed using the SPSS (Statistical Product And Service Solution) application. Methods of data collection using data documentation.The partial results show that managerial ownership has a negative and significant effect on firm value, institutional ownership has a negative and significant effect on firm value, independent board of commissioners has a positive and insignificant effect on firm value.
Upaya Meningkatkan Keterampilan Permainan Tenis Meja dengan Menerapkan Latihan Kelincahan Ahmad Junaidi; Martinus Paskaliandro Ganor; Nur Khozanah Ilmah; Ahmad Ilham Habibi; Ary Artanty; Farizha Irmawati
SPRINTER: Jurnal Ilmu Olahraga Vol. 4 No. 3 (2023): SPRINTER: Jurnal Ilmu Olahraga
Publisher : MAN Insan Cendekia Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46838/spr.v4i3.367

Abstract

Tenis meja adalah  permainan yang susah dimainkan oleh siswa di SMA Budi Dharma Cancar, seperti mempraktekkan pukulan forehand dan backahnd tenis meja. Peneliti ingin meningkatkan keterampilan permainan tenis meja tersebut dengan menerapkan latihan kelincahan pada siswa kelas XI IPS SMA Budi Dharma Cancar. Penelitian ini adalah PTK yang bersifat siklus (terdiri dari dua siklus) dengan pemberian tindakan yang berulang melalui tahapan perencanaan, pelaksanaan, observasi, dan refleksi. Subjek penelitian ini adalah siswa kelas XI IPS yang berjumlah 30 siswa. Instrumen penelitian ini adalah pedoman tes praktek forehand dan backhand tenis meja. Teknik analisis datanya melalui analisis deskriptif persentase. Hasil analisis data penelitian menunjukkan persentase ketuntasan belajar siswa pada materi permainan tenis meja setelah pembelajaran melalui latihan kelincahan pada siklus 1 hanya 70%, namun persentase ketuntasan belajar siswa meningkat menjadi 93% pada siklus 2. Dengan demikan persentase siswa kelas XI IPS SMA Budi Dharma Cancar yang tuntas semakin meningkat setelah siswa diberi tindakan berupa pembelajaran permainan tenis meja (teknik dasar forehand dan backhand) melalui latihan kelincahan. Maka dapat disimpulkan ada peningkatan keterampilan permainan tenis meja dengan menerapkan latihan kelincahan pada siswa kelas XI IPS SMA Budi Dharma Cancar.
Hubungan Masa Kerja Terhadap Kemampuan Kepemimpinan Guru dalam Membangun Kolaborasi dengan Rekan Sejawat Ahmad Junaidi; Dwi Supriatin; Ni Putu Novie Yanti. A.; Moh.Noor Supandri; Lalu Abi Said Ali; Saefulloh; A Wahab Jufri
JPAP (Jurnal Praktisi Administrasi Pendidikan) Vol. 9 No. 1 (2025): JANUARI 2025
Publisher : Postgraduate University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpap.v9i1.798

Abstract

This study aims to investigate the relationship between teachers' tenure and their leadership skills in building collaborative relationships with colleagues in the school environment. Collaboration among teachers plays an important role in building a positive work culture and supporting professional development at both the individual and organizational levels. Tenure is often considered an influential indicator of leadership style, and teachers with more experience tend to demonstrate a deeper understanding of the challenges and strategies required to build effective working relationships. This study used a quantitative method with a descriptive approach. Data collection was carried out using a questionnaire targeting 163 respondents in the West Nusa Tenggara region with the results of 61.3% of teachers having a tenure of more than 10 years. While the ability of teachers in building collaboration respondents answered consistently as much as 58% so that the leadership ability of teachers in building collaboration with colleagues can be said to be good. The results of this study support that teacher tenure contributes significantly to the development of leadership skills. Experienced teachers are better able to build working relationships based on mutual trust and effective collaboration. The results of this study are expected to provide insights to policy makers regarding the design of training programs that focus not only on developing teaching skills but also leadership skills. This research can also be a reference for future research to deepen the dynamics of teacher leadership in the educational environment.
Hermeneutika Al-Quran (Telaah Pemikiran Shahrur Mengenai Poligami Dan Perlindungananak): Hermeneutics of the Quran (Shahrur's Thoughts on Polygamy and Child Protection) Ahmad Junaidi
An-Nisa' Journal of Gender Studies  Vol. 3 No. 1 (2010): An-Nisa: Jurnal Kajian Perempuan Dan Keislaman
Publisher : Institute for Research and Community Service, Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/annisa.v3i1.412

Abstract

This paper will present Shahrur's ideas in their entirety in an attempt to contribute to the study of specific Quranic verses concerning Islamic law. For Shahrur, the exemplary life of Muhammad (peace be upon him) provides only a model for contemporary Muslims. Muhammad's life is the first variation, not the only one, nor the last. This means that only the Sunnah and traditions of the first community of believers, which the majority of Muslims consider to be the ideal society, still need to be understood in the light of contemporary readings of the Quran, in the light of their intellectual capacities and worldviews. Therefore, contemporary Muslims should read the text in the light of their own worldviews. This is what is meant by hermeneutics in this paper. Meanwhile, Shahrur groups the problem of polygamy in the theory of limits, namely the minimum limit (al-hadd al-adna) and the maximum limit (al-hadd al-a'la) and then Shahrur uses the standard of quantity and quality in studying the problem of polygamy which in the output can be underlined that a person can practice polygamy on the condition that two conditions are met, namely: (1) the second, third wife and must be a widow who has orphans, and (2) must have a sense of worry about not being fair to his children, both his own children and orphans brought by his wives. Shahrur's orientation in his discussion about polygamy certainly has many similarities with the government's efforts in child protection. What is required in polygamy above is in line with the basic principles of child protection contained in Chapter II article 2 of the Child Protection Law. By being oriented towards the protection and care of children in polygamy and supported by the requirements of ability and justice, Shahrur's concept is in accordance with the principles of care above. Tulisan ini akan memaparkan ide-ide Shahrur secara utuh dalam usahanya untuk memberikan kontribusi bagi pemikiran atas ayat-ayat al-Qur'an khusus mengenai hukum Islam. Bagi Shahrur, kehidupan yang dicontohkan Muhammad saw hanya menyediakan sebuah model bagi muslim kontemporer. Kehidupan Muhammad saw adalah variasi pertama, bukan satu-satunya dan bukan yang terakhir. Hal ini berarti bahwa hanya Sunah dan tradisi masyarakat beriman pertama yang dianggap mayoritas muslim sebagai masyarakat ideal, masih perlu dipahami berdasarkan pembacaan kontemporer al-Quran, berdasarkan sinaran kapasitas intelektual dan pandangan dunia mereka, sehingga umat Islam kontemporer hendaknya membaca teks berdasarkan sinaran pandangan dunia mereka sendiri. Inilah yang maksud hermeneutika dalam tulisan ini. Dalam pada itu Shahrur mengelompokkan masalah poligami pada teori limit, yaitu batas minimal (al-hadd al-adna) dan batas maksimal (al-hadd al-a'la) dan selanjutnya Shahrur menggunakan standar kuantitas dan kualitas dalam mengkaji masalah poligami yang pada ujungnya dapat digarisbawahi bahwa seseorang dapat melakukan poligami asalkan memenuhi dua syarat, yaitu: (1) istri kedua, ketiga dan keempat harus janda yang mempunyai anak yatim, dan (2) harus mempunyai rasa khawatir tidak dapat berbuat adil terhadap anak-anaknya, baik anaknya sendiri ataupun anak yatim yang dibawa oleh istri-istrinya. Orientasi Shahrur dalam pembicaraannya tentang poligami tentu memiliki banyak kesamaan dengan upaya pemerintah dalam perlindungan anak. Apa yang dipersyaratkan dalam poligami di atas selaras dengan prinsip dasar perlindungan anak yang terkandung dalam Bab II pasal 2 UU Perlindungan Anak. Dengan berorientasi pada pengayoman dan pengasuhan anak dalam berpoligami dan didukung oleh persyaratan kemampuan dan keadilan, maka konsep Shahrur tersebut sesuai dengan prinsip pengasuhan di atas.
Co-Authors A Wahab Jufri AA Sudharmawan, AA Achmad Agus Priyono Ade Praestu Digdya Adhika Rahman Adi Susanto Adi Yasin Maulana Azis Afriani Afriani Ahmad Bashori Ahmad Hidayat AHMAD ILHAM HABIBI Ahmad Lani Aila Karyus Alfian Yahya Alfina Mursida AlJauhari Alfina Mursida Aljauhari Ali Medi Andino Pratama Andrianto Andrianto Andrizky Andrizky Anisa Salsabila M Ary Artanty Atikah Adyas Azhali Siregar Bagas Rio Adi S Baiq Dinna Widyasti Bambang Istijono, Bambang Bayu Budi Irawan Bobby Hasibuan Boy Setiawan Busriyanti Busriyanti Cakranegara, Pandu Adi Chicy WIdya Morfi Chicy Widya Morfi Dedy Suryadi Desry Fitria Marliana Dewi Rahayu Diana Nur Asrini Diana Nur Asrini Didik Cahyono Dimas Arfiansyah Putra Dwi Koerniawati Dwi Supriatin Dya Mulya Lestari Elsesmita Elsesmita Elsesmita Elsesmita Ermayanti, Sabrina Farhandika Putra Farizha Irmawati Fauzar Fauzar Ferial, Rudy Finny Fitry Yani Hamdiana Hendris Utama Citra Wahyudin Henry Aspan Hernadianto, Hernadianto Ika Permata Sari Ika Yuliana Imam Khairuddin Irohito Nozomi Irvan Medison Irvan Medison Irwansyah Irwansyah Ismawan, Hendry Iyad Abdallah Al- Shreifeen Jefri Sofian Leksana Jeni Susyanti Joko Susilo Junaidi, Junaidi khusnul khotimah Laila Nur Rohmah Lalu Abi Said Ali Luthfie Lufthansa M. Torero Rigel Centeury Martinus Paskaliandro Ganor Moh.Noor Supandri Muhamad Bilal Farhan Banubrata Muhammad Amin muhammad fikri Muhammad Kurniawan Muhammad Ridho Hocksa Muhammad Rifai Nensi Yuniarti. Zs Ni Putu Novie Yanti. A. Nur Khozanah Ilmah Nurhamidah Nurhamidah Nurhamidah Nurhamidah, Nurhamidah Okevanrianus Okevanrianus Paryadi Paulus Rah Adi Pawitra Rahmat Syaifudin Rean Ifanto Pratama Rhamadana, Vebryan Rifky Putera Rina Yuniarti, Rina Rinjani Rinjani Rochsun Rochsun Ronaldo Syahputra Roza Kurniati Russilawati, Russilawati Saefulloh Santi Puspitasari Saputri, Rizky Ambar Septian Bayu Arief Siswahyudianto Sri Lum’atus Sa’adah Stevany Hanalyna Dethan Sumarlan, Ahmad Syukur, Masril Thohir, Lalu Tiara Assyifa Muthmainnah Tiara Assyifa Muthmainnah Tika Sari Dewy Tri Alim Saputra Hidayat William Arisandi WINARNO Yuskhil Mushofi Zaini