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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Ekonomi dan Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Riset Sosial Humaniora dan Pendidikan
Maharani Safitri
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Determinant Factors of Auditor Switching in The Company Edy Suprianto; Maharani Safitri; Mufarokah Mufarokah
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.10368

Abstract

The latest rule is that the auditor must change clients after being audited three times by the same auditor. This phenomenon is something interesting to study. This study purpose is to test the factors which affect auditor switching. The population is all real estate and property industries listed on the Indonesia Stock Exchange. The results can be concluded that the variable financial distress, audit opinion and audit delay have a positive and significant effect on auditor switching. Meanwhile, the Public Accounting Firms and audit committee size variables did not prove to affect auditor switching. This result implies that the auditor must pay attention to the above factors Keywords: audit opinion, financial distress, audit delay, Public Accounting Firm size, audit committee, and auditor switching
Peran Kedudukan Akuntansi Keuangan Daerah Dalam Pengelolaan Keuangan Daerah Yang Efektif Maharani Safitri; Sonny Fransisco Siboro; Amara Kasih Ariningrum; Muhammad Arul Andreandra
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1911

Abstract

This research aims to thoroughly examine how accounting is viewed and applied in the regional financial framework. This type of research uses a literature study in the form of a qualitative approach. The results of this study indicate that the effective application of AKD in accordance with SAP is the key to realizing open, accountable, and sustainable regional financial management.
Kondisi Sosial Ekonomi dan Strategi Bertahan Hidup Penghuni Permukiman Kumuh di Kota Palembang Rika Maryam; Maharani Safitri; Adithya Pratama; Inasyah Mutia Putri; Keysha Mutia Ranandityas; Rudy Kurniawan; Suci Wahyu Fajriani; Lisya Septiani Putri
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.5028

Abstract

Kawasan permukiman kumuh merupakan kawasan yang terabaikan dari pembangunan kota dengan kondisi pemukiman yang memiliki kualitas rendah. Tujuan dari penelitian ini adalah untuk mengetahui kondisi sosial, ekonomi, serta strategi bertahan hidup masyarakat yang tinggal di pemukiman kumuh. Metode yang di gunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis penelitian naratif deskriptif. Penelitian dilakukan di jl. Letkol iskandar, Kelurahan 24 Ilir, Kecamatan Bukit kecil, Kota Palembang. Data akan dikumpulkan melalui wawancara, Observasi, dan dokumentasi, pemilihan informan dilakukan secara purposive dengan kriteria artikel yang secara langsung membahas tentang sosial, ekonomi dan strategi bertahan hidup di Permukiman Kumuh perkotaan.
Respons Sosial Masyarakat terhadap Banjir di Aceh Tamiang : Tinjauan Literatur dalam Perspektif Teori Jurgen Habermas Maharani Safitri; Rika Maryam; Oktaviana Br Ginting M; Vieronica Varbi Sununianti; Istiqoma Istiqoma; Deni Aries Kurniawan
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 4 No. 3 (2026): Mei: RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Publisher : Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/risoma.v4i3.1653

Abstract

Flood disasters have repeatedly affected Aceh Tamiang Regency for over fifteen years, causing significant material and socio-cultural losses. This study aims to examine the social response of the community through a literature review approach, using Jurgen Habermas's Communicative Action Theory as the analytical framework. Data were collected systematically from national journal articles, scientific proceedings, and academic reports related to flood mitigation and community social response in Aceh Tamiang. Data analysis was conducted using content analysis and thematic analysis techniques. The findings reveal that the community's response is primarily driven by local solidarity rooted in cultural values and local wisdom such as hadih maja. In Habermasian terms, this social response reflects the lifeworld domain, manifesting in voluntary collective action. However, a structural tension exists between the government's top-down system and the community's communicative rationality. Effective disaster mitigation requires the development of participatory public spaces that bridge the system and lifeworld, enabling the transformation from instrumental action to communicative action, thereby strengthening collective resilience against flood disasters.
Co-Authors Adithya Pratama Amara Kasih Ariningrum Edy Suprianto Inasyah Mutia Putri Istiqoma Istiqoma Keysha Mutia Ranandityas Kurniawan, Deni Aries Lisya Septiani Putri Mufarokah Mufarokah Muhammad Arul Andreandra Oktaviana Br Ginting M Rika Maryam Rudy Kurniawan Sonny Fransisco Siboro Suci Wahyu Fajriani Vieronica Varbi Sununianti