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Why don't auditors use computer-assisted audit techniques? study at small public accounting firms Lestari, Depi; Mardian, Sepky; Firman, M. Asmeldi
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.1974

Abstract

This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). The object of this study is the auditors working at Public Accounting Firms in Jakarta area. Sampling is done using purposive sampling technique. Data collection is carried out through questionnaires. The research method used is associative research with Partial Least Square (PLS), Structural Equation Modeling (SEM), and Parallel Least Square (PLS) approaches. The results of this study show that technology, organization, and environment (TOE) do not have a significant effect on the use of CAATs. The easy and fast access to technology systems (CAATs) has not been supported by good auditor resources. The ability and skills of users are still inadequate and there are no auditors who have certification related to the use of CAATs. The audit process does not require so many complex technological roles, but simple technology that can cover the entire audit process. Most auditors use Microsoft Excel / Word in the audit process. In this case, the auditors at least have already used audit software. Small or large clients do not matter what type of CAATs the auditor uses.
Penerapan Model Problem Based Learning Untuk Meningkatkan Kemampuan Menulis Teks Eksplanasi Pada Siswa Kelas V Sekolah Dasar Lestari, Depi; Hartini, Sri; Wijiyanti
Journal Prakarsa Paedagogia Vol. 8 No. 2 (2025): December 2025
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/jpp.v8i2.16188

Abstract

Penelitian tindakan kelas ini bertujuan untuk meningkatkan kemampuan siswa dalam menulis teks eksplanasi melalui penerapan model Pembelajaran  Berbasis Masalah ( PBL ) di Kelas V SDN 3 Karangrejo, Grobogan, Jawa Tengah. Penelitian ini dilakukan dalam dua siklus yang terdiri dari tahap perencanaan, tindakan, observasi, dan refleksi. Peserta penelitian berjumlah 21 siswa pada tahun ajaran 2024/2025. Data dikumpulkan melalui observasi, penulisan teks, dan dokumentasi, kemudian dianalisis menggunakan teknik kuantitatif dan deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa penerapan PBL secara efektif meningkatkan kinerja menulis dan keterlibatan siswa. Pada pra-siklus, hanya 7 siswa (33,3%) yang mencapai kriteria penguasaan minimal (≥75), sementara setelah penerapan PBL pada siklus pertama, 13 siswa (61,9%) memenuhi target, dan pada siklus kedua, meningkat menjadi 18 siswa (85,7%). Model PBL ini mendorong siswa untuk lebih aktif, berpikir kritis, dan membangun teks penjelasan secara koheren dengan menghubungkan fenomena kehidupan nyata dengan konsep ilmiah. Dengan demikian, Pembelajaran Berbasis Masalah terbukti menjadi model yang efektif untuk meningkatkan keterampilan menulis siswa dan menciptakan lingkungan pembelajaran yang bermakna dan kondusif bagi siswa dalam pembelajaran bahasa Indonesia di sekolah dasar.
Effectiveness of Peer Counseling Training Module Approach Prophetic Counseling to Improve the Self-Efficacy of Students Nurani, Pertiwi; Mauliani, Ilma; Jaelani, Nur Safira Paradila; Lestari, Depi
Indonesian Journal of Educational Studies Vol 28, No 2 (2025): Indonesian Journal of Educational Studies
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ijes.v28i2.85317

Abstract

Self-efficacy is a crucial component for Islamic Guidance and Counseling Education students as prospective professional counselors. However, field research indicates that many students still experience anxiety and doubt when practicing counseling skills. This study aims to test the effectiveness of a peer counseling training module using a peer-to-peer approach. Prophetic Counseling in improving the self-efficacy of BKPI students at Muhammadiyah University of Makassar. This approach integrates prophetic values, namely Siddiq, Amanah, Tabligh, And Fathanah into basic counseling skills. This study uses a quantitative approach with a pre-experimental design, specifically using One Group Pre-test Post-test Design. The sampling technique uses a whole group approach (intact group), involving 24 students as a single experimental group. Data collection was conducted using the Counselor Self-Efficacy Scale instrument. Data analysis used the Paired Sample T-Test. The descriptive results of the study showed an increase in the average self-efficacy score of participants from 135.58 at the time pretest to 164.04 on posttest. The results of the hypothesis test prove a significance value of 0.000 (p < 0.05), which means H0 is rejected and Ha is accepted. It can be concluded that the intervention in the form of module training Prophetic Counseling definitively and significantly proven to be able to increase the self-efficacy of BKPI study program students