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Studi Empiris Tentang Pengaruh Kebutuhan Perusahaan Terhadap Pemeriksaan Akuntan Publik Di Jawa Tengah dan Implikasinya Terhadap Pengembangan Profesi Akuntan Publik Nasir, Mohammad
JURNAL BISNIS STRATEGI Vol 1, No 1 (1997): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.939 KB) | DOI: 10.14710/jbs.1.1.31-41

Abstract

This research is designed as an empirical research to investigate some factors influencing the manufacturing firms on the demand of public accoun­tant services. These factors include  the company size, the amount of company's debt, and the number of stocks owned by management.The measurement of company size include its total assets,   equities,   sales, and the number  of emplofees. The measurement of total company's debt includes the percentage of company's  capital  structure  as  well as  total  debt  (current   and   long­term liabilities)  and  total equity (total stocks and retained earnings). The measurement of the number of stocks owned by  man­agement include   the number of stock­ holders of the  company,   the number of stock­holder  who actively  participated in  managing  the firm,   the percentage of the stocks  owned by  the  member of management and non­member of management of the firm.For the sake of the research, 110 samples  of  manufacturing  firms  in Central Java were taken by using strati­ fied  random sampling.  The  samples were analyzed by regression method.  The research finding revealed that the com­ pany  size,  the company's debt,   and the number of stock owned by management significantly   influenced  the demand for external auditor services for the small, me­ diu ra,    and   large firms.  The bigger the company size and  the more  company's debt,  the greater  the possibility of   the firms required the audit services by pub­lic accountants.However,   the more stocks owned by management, the less the possibility of the finns  demand audited by public accoun­tants.
ASPEK HUKUM DAN KELEMBAGAAN JASA LINGKUNGAN HUTAN LINDUNG SUNGAI WAIN Nasir, Mohammad
Jurnal de Facto Vol 1 No 1 (2014)
Publisher : Pascasarjana Universitas Balikpapan

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

Abstract

Adalah suatu realitas yang tidak dapat dipungkiri bahwa saat ini telah terjadi tingkat kerusakan lingkungan yang sangat besar dan menjadi ancaman bagi seluruh kehidupan planet bumi. Kerusakan lingkungan hutan dan peningkatan jumlah polutan di lapisan atmosfer bumi menuntut peran semua pihak untuk mengatasinya. Dalam skala lokal, kerusakan sejumlah besar sumberdaya hutan sebagai area penyimpan karbon dan penyeimbang iklim mikro sekaligus perannya secara makro.
ANTESEDEN KEPUASAN KERJA DAN PENGARUHNYA TERHADAP KINERJA APARATUR BADAN NARKOTIKA NASIONAL PROVINSI ACEH Nasir, Mohammad; Marbawi, Marbawi; Qamarius, Ibrahim
J-MIND (Jurnal Manajemen Indonesia) Vol 6, No 1 (2021): J-Mind Jurnal Manajemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.364 KB) | DOI: 10.29103/j-mind.v6i1.4874

Abstract

 This study aims to determine two antecedent variabels of job satisfaction and the impact on personil performance of National Narcotics Agency Aceh Province. The data used is the data by distributing questionnaires to 175 respondent of personil National Narcotics Agency Aceh Province. To analyze the data, the statistical analysis used structure equation modeling (SEM) and processed with the help of the application Amos. The variables measured include individual characterstic and work characteristic effect toward job satisfaction and then analysis of statistical test is individual characterstic, work characteristic and job satisfaction effect toward of Personil Performance of  National Narcotics Agency Aceh Province. The result job satisfaction variable  effect of partial mediated  on individual characterstic and work characteristic toward to Personil Performance of  National Narcotics Agency Aceh Province.
Pengembangan Destinasi Pariwisata di Kabupaten Sampang Siregar, Mangihut; Lestari, Ratna Ani; Nasir, Mohammad; Tualeka, Basa Alim; Fernandes, Frederik; Arifin, Muhammad
Jurnal Ilmu Sosial dan Ilmu Politik Malikussaleh (JSPM) Vol. 5 No. 1 (2024)
Publisher : FISIP Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jspm.v5i1.11268

Abstract

Tourism is a very interesting industry to develop. The government and the community are competing to make their area an attractive tourist destination to visit. This paper examines the potential of tourism and the problems encountered related to tourism development in Sampang Regency. The method used in this research is qualitative method. Data collection techniques through: observation, interviews, literature studies and document studies. Data analysis was carried out from the beginning to the end of the study. The data that has been collected is then read, grouped, abstracted to research the validity of the data. The results of the study show that Sampang Regency has tremendous potential to be developed, this is because Sampang Regency has 34 pilot tourism villages and one developing tourism village. Another potential is the very high interest from the public to open new destinations. The challenges faced are, very minimal human resources, tourism has not yet become a culture, and the stigma of immorality towards tourism.Pariwisata merupakan suatu industri yang sangat menarik untuk dikembangkan. Pemerintah bersama masyarakat berlomba-lomba untuk menjadikan daerahnya sebagai destinasi yang menarik untuk dikunjungi. Tulisan ini mengkaji potensi pariwisata dan masalah yang dihadapi berkaitan dengan pengembangan pariwisata di Kabupaten Sampang. Metode yang digunakan dalam penelitian yaitu metode kualitatif. Teknik pengumpulan data melalui: observasi, wawancara, studi kepustakaan dan studi dokumen. Analisa data dilakukan mulai dari awal sampai akhir penelitian. Data yang sudah terkumpul kemudian dibaca, dikelompokkan, diabstraksikan sampai penelitian keabsahan data. Hasil penelitian menunjukkan, Kabupaten Sampang memiliki potensi yang luar biasa untuk dikembangkan karena memiliki 34 desa wisata rintisan dan satu desa wisata berkembang. Potensi yang lain yaitu minat yang sangat tinggi dari masyarakat untuk membuka destinasi baru. Adapun tantangan yang dihadapi yaitu, SDM yang sangat minim, pariwisata belum menjadi budaya, dan stigma maksiat terhadap pariwisata.
A Promising Effect of Pravastatin For Reducing Preeclamsia Incidence In High Risk Pregnant Women Zata, Fariska; Nasir, Mohammad
Jurnal Medis Islam Internasional Vol 1 No 1 (2019): December
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/iimj.v1i1.1385

Abstract

Preeclamsia is still a threat in obstetrics because it is the leading cause of maternal death (15-20% in developing countries). Globally, preeclampsia causes 70,000-80,000 pregnant women to die and 500,000 babies die annually1, with increased morbidity such as prematurity and fetal growth disturbance2. The exact cause of preeclampsia is still not clearly known (also called "The disease of theory"), but recent studies shows that the imbalance of pro-angiogenic (VEGF, PlGF) and anti-angiogenic factors (sFlt-1, s-Eng) plays an important role in the pathogenesis preeclampsia. The presence of general maternal endothelial dysfunction induced by an imbalance of these factors is a major phenomenon in preeclampsia, which results in placental hypoxia / ischemia, resulting in vasoconstriction resulting in hypertension1. Termination of pregnancy is still as a definitive therapy for preeclamsia. Therefore, early prevention is necessary in the management of preeclampsia. In 2013, ACOG recommended the administration of low-dose aspirin and calcium 1 gram / day to patients in pregnant women with high risk of preeclamsia3. However, low-dose aspirin is less useful in preventing preeclampsia in patients with a history of previous chronic hypertension4 and not reduce the incidence of term preeclampsia (the incidence of preeclampsia at gestational age above 37 weeks)5,6. This weakness of low-dose aspirin has led to recent research focusing on the prevention of preeclampsia. The similarity between the pathogenesis mechanism of preeclampsia and cardiovascular disease makes pravastatin (a protective therapy in cardiovascular disease before) as a potential agent for preventing preeclampsia7. Therefore, the role of pravastatin for reducing preeclampsia incidence in high risk pregnant women will be discussed in this article.
21ST CENTURY PPKN LEARNING INNOVATION: ANDROID-BASED TREASURE HUNT MEDIA TO IMPROVE STUDENT LITERACY AND ACTIVE PARTICIPATION Supriadi, Supriadi; Dhayinta, Shellya Tanaya; Gunadi, Lie, Epifani R.; Nasir, Mohammad; Gigih Dwi Ananto
International Journal of Sustainable English Language, Education, and Science Vol. 1 No. 2 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/ae89wc36

Abstract

Learning Pancasila and Citizenship Education ( PPKn ) in schools often faces challenges, especially in attracting students' attention. Students often feel that PPKn learning is boring because of the excessive focus on memorizing facts, names of figures, and historical events. To overcome this problem, interesting and interactive learning innovations are important. This article proposes the use of game-based learning media Treasure Hunt developed through an Android application, as a solution to increase student engagement and interest in PPKn lessons . This method combines technology, group competition, and fact-based learning to create a more active and enjoyable learning atmosphere. This learning model, which integrates the Teams Games Tournament (TGT) method, allows students to collaborate in groups while completing challenges based on PPKn material . By using an Android-based application, learning can be more focused on understanding concepts and developing critical thinking skills. The expected results are increased motivation and student learning outcomes through more innovative and enjoyable learning, in accordance with the demands of the 2013 Curriculum which emphasizes active student participation in the learning process.
Internalization of Citizenship Values ​​through Inquiry Learning Model: Qualitative Study on High School Students Gunadi, Lie, Epifani R.; Supriadi, Supriadi; Nasir, Mohammad; Dhayinta, Shellya Tanaya
International Journal of Sustainable English Language, Education, and Science Vol. 2 No. 1 (2025)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/7myvss80

Abstract

This study aims to explore the effectiveness of the inquiry learning model in internalizing citizenship values in senior high school (SMA) students. The approach used is qualitative, with a literature study method that utilizes reputable scientific sources, including national and international journals. The results of the study indicate that the application of the inquiry learning model can increase students' active involvement in the learning process, strengthen critical thinking skills, and encourage a more contextual understanding of citizenship values such as responsibility, tolerance, participation, and social justice. Inquiry learning creates space for students to build understanding through exploratory, collaborative, and reflective processes, thus having an impact on the formation of strong citizenship character and attitudes. In addition, this study identified that the process of internalizing values is not only determined by learning strategies but is also influenced by external factors such as the social environment, culture, education, and media. Thus, inquiry learning is considered relevant to be integrated more widely into education policies in order to strengthen citizenship awareness and form a young generation that is active and responsible in community and national life.
Gamification-Based Civic Education: Its Impact on High School Students' Civic Knowledge and Skills Supriadi, Supriadi; Zulfaidah, Arini; Gunadi, Lie, Epifani Rachmad; Nasir, Mohammad
International Journal of Sustainable English Language, Education, and Science Vol. 2 No. 1 (2025)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/4wzq8a66

Abstract

Effective civic education is essential to improve students' civic knowledge and skills, but the challenge of increasing student engagement in PPKn learning is still a significant problem. This study aims to investigate the effect of gamification in PPKn learning on improving high school students' civic knowledge and skills. This study used an experimental design with the ANCOVA approach, involving three classes in Sumenep, consisting of an experimental class (gamification) and two control groups (positive control with lectures and negative control). The results showed that the implementation of gamification resulted in a significant increase in critical thinking skills, with a value of F (2,26) = 65.14, p = 0.021, and ƞ2 = 0.95. The experimental group had a higher average score compared to both control groups. These findings suggest that gamification can be an effective strategy in improving engagement and quality of PPKn learning. The implications of this study provide insights for the practice of civic education and open up opportunities for further research with larger samples and longer durations.
OPTIMALISASI PEMANFAATAN DANA DESA MELALUI PENGEMBANGAN MASYARAKAT ISLAM DI KABUPATEN PRINGSEWU LAMPUNG Nasir, Mohammad; Ghazali, M. Bahri; Yanti, Fitri
Ijtimaiyya: Jurnal Pengembangan Masyarakat Islam Vol. 15 No. 2 (2022): Ijtimaiyya : Jurnal Pengembangan Masyarakat Islam
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijpmi.v15i2.11331

Abstract

This study aims to describe the management of activities in Pekon that utilize the potential of Natural Resources and Human Resources through the Village Fund Allocation (DDS) as outlined in the Pekon Revenue and Expenditure Budget (APBPekon) 2015 to 2020, which is managed independently by the community. Taking the background in Gadingrejo District, Pringsewu Regency, the subject in this study is the community in Gadingrejo District which consists of 23 Pekon with a population of 38,222 people using Purposive Sampling so that there are criteria in determining the sample. In this study, the author collects data through observation, interviews, and documentation. Actual data was collected using the descriptive analysis method. According to the study's findings, the village fund had a positive impact on the community, as evidenced by the collaboration between the government and the community in improving the development of village facilities and infrastructure such as the construction of roads, bridges, culverts, repairing village facilities by involving the community at all stages from planning to implementation to maintenance, and empowerment activities aimed at improving the econometric situation. 
Pengaruh Media Pembelajaran Berbasis Kecerdasan Buatan Terhadap Keterampilan Berpikir Kritis dan Hasil Belajar PPKn Siswa di SMA Supriadi, Supriadi; Zulfaidah, Arini; Nasir, Mohammad; Dhayinta, Shellya Tanaya
PEMA Vol. 5 No. 2 (2025)
Publisher : Perkumpulan Manajer Pendidikan Islam Indonesia (PERMAPENDIS) Prov. Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/pema.v5i2.1253

Abstract

Keterampilan berpikir kritis siswa dalam pembelajaran Pendidikan Kewarganegaraan (PPKn) menjadi perhatian yang mendesak, terutama karena maraknya metode ceramah yang kurang mendorong deep kognitif engagement. Penelitian ini bertujuan untuk menganalisis pengaruh media pembelajaran berbasis kecerdasan buatan (AI) terhadap peningkatan keterampilan berpikir kritis dan hasil belajar siswa. Metodologi yang digunakan adalah gabungan metode penelitian kuantitatif dan kualitatif, menggabungkan desain quasi-eksperimental dengan kelompok kontrol non-ekuivalen untuk analisis kuantitatif, dilengkapi dengan studi observasional dan wawancara untuk eksplorasi kualitatif. Penerapan ANCOVA pada analisis data menunjukkan adanya perbedaan yang signifikan secara statistik antara kelompok eksperimen dan kelompok kontrol, sebagaimana dibuktikan oleh hasil uji F (2, 26) = 65,14, p = 0,021, dengan effect size ?² = 0,95. Hasil uji LSD menunjukkan bahwa skor berpikir kritis siswa yang telah diajarkan menggunakan media AI secara signifikan lebih tinggi dibandingkan dengan kelompok lain (p < 0,001). Hasil penelitian mendukung hipotesis tersebut, sebagaimana ditunjukkan oleh temuan kualitatif. Temuan ini menunjukkan bahwa AI mendorong keterlibatan siswa secara aktif, refleksi kritis, dan respons analitis. Temuan penelitian ini menunjukkan bahwa penggabungan AI dalam konteks pembelajaran PPKn kondusif bagi pengembangan keterampilan berpikir kritis abad ke-21, sehingga menggarisbawahi perlunya adopsi AI secara luas dalam praktik pendidikan kewarganegaraan. Kata Kunci: Kecerdasan buatan, Berpikir kritis, Media pembelajaran