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Pengaruh Kompetensi Auditor Dan Tekanan Waktu Terhadap Kualitas Audit Pada Itwasum Polri Dengan Independensi Sebagai Variabel Mediasi Hasanuddin Hasanuddin; Gus Andri; Yudas Sabaggalet
Menara Ilmu : Jurnal Penelitian dan Kajian Ilmiah Vol 20, No 1 (2026): Vol 20 No. 01 JULI 2026
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v20i1.8281

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi auditor dan tekanan waktu terhadap kualitas audit dengan independensi auditor sebagai variabel mediasi pada Inspektorat Pengawasan Umum (Itwasum) Polri. Penelitian ini dilatarbelakangi oleh masih fluktuatifnya temuan audit internal serta adanya temuan auditor eksternal yang menunjukkan bahwa kualitas audit belum optimal. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Squares–Structural Equation Modeling (PLS-SEM). Populasi penelitian adalah auditor APIP di lingkungan Itwasum Polri dengan pengumpulan data melalui kuesioner berbasis skala Likert. Hasil penelitian menunjukkan bahwa kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, tekanan waktu berpengaruh negatif terhadap kualitas audit, serta independensi auditor berperan sebagai variabel mediasi yang memperkuat hubungan antar variabel. Temuan ini menegaskan pentingnya penguatan kompetensi dan independensi auditor serta pengelolaan tekanan waktu dalam meningkatkan kualitas audit sektor publik.Kata Kunci: kompetensi auditor, tekanan waktu, independensi, kualitas audit, APIP
Penguatan Pengelolaan Sampah Berbasis Bank Sampah melalui Edukasi dan Pendampingan Masyarakat di Kelurahan Andalas, Kota Padang Syaifuddin Islami; Hadi Rafindo; Dewi Anggraini; Desi Eka Putri; Hardinalis Kobal; Budiyanti Budiyanti; Yudas Sabaggalet; Fanny Wulanda
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 5, No 2: August 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v5i2.39745

Abstract

Urban waste management remains a major challenge, particularly in densely populated residential areas where waste generation continues to increase while source-based waste management practices remain limited. This community service program aimed to strengthen community capacity in waste management through waste bank-based education at the Andalas Sepakat Waste Bank Unit, RT 02/RW 04, Andalas Subdistrict, Padang Timur District, Padang City. The program employed a community participatory approach involving education, technical assistance, and the introduction of appropriate technologies. The activities included waste savings schemes, household-scale organic waste treatment using solar biodigesters, organic waste bioconversion with Black Soldier Fly (BSF) maggots, and the production of eco enzyme from household organic waste. The implementation demonstrated that waste bank activities can be integrated with appropriate technologies to support household waste management while expanding the educational role of the waste bank within the community. Program evaluation also identified that member participation remains a challenge for sustaining community-based waste management initiatives. These activities indicate that integrating environmental education, community participation, and appropriate technologies provides a practical approach to strengthening sustainable waste management at the neighborhood level.
VERMIKOMPOS SEBAGAI SOLUSI PENGOLAHAN LIMBAH ORGANIK DI PERUMAHAN PT. PUSRI PALEMBANG Syaifuddin Islami; Dewi Anggraini; Dwi Kornida; Budi Yanti; Hadi Rafindo; Hary Febrianto; Hardinalis Kobal; Yudas Sabaggalet; Rahmat Hidayat
Jurnal Pengabdian kepada Masyarakat DEWANTARA Vol 9 No 1 (2026): Jurnal Pengabdian kepada Masyarakat DEWANTARA
Publisher : Lembaga Penelitian dan Pengabdian Pada Masyarakat Universitas Tamansiswa Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31317/jpmd.v9i1.1328

Abstract

Pengelolaan sampah organik rumah tangga masih menjadi persoalan lingkungan yang krusial di banyak wilayah perkotaan di Indonesia, mengingat sampah organik menyumbang lebih dari 50% dari total timbulan sampah perkotaan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengamati dan mengevaluasi penerapan teknologi vermikomposting di Kompleks Perumahan PT. Pusri Palembang dengan menggunakan pendekatan partisipatif dan observasional. Kegiatan ini dilaksanakan pada bulan Desember 2025 hingga Januari 2026. Metode pelaksanaan meliputi kunjungan lapangan, diskusi kelompok, serta evaluasi teknis terhadap proses pemilahan sampah, persiapan media kompos, dan penggunaan cacing tanah jenis Eisenia fetida.Hasil kegiatan menunjukkan bahwa sebanyak 92% peserta mampu menerapkan teknik vermikomposting secara mandiri setelah pendampingan dilakukan. Kompos yang dihasilkan memiliki rasio C/N sebesar 15,8, bertekstur remah, serta tidak berbau menyengat, sehingga memenuhi standar mutu kompos yang baik. Selain memberikan dampak ekologis, kegiatan ini juga mendorong keterlibatan masyarakat, memperkuat partisipasi lintas generasi, serta membuka potensi ekonomi lokal melalui rencana penjualan kompos yang dihasilkan. Beberapa tantangan yang ditemukan meliputi ketidakkonsistenan dalam pemilahan sampah dan keterbatasan media kompos. Tantangan tersebut diatasi melalui strategi kolaboratif dan sistem pengelolaan secara bergiliran antarwarga. Studi ini menyimpulkan bahwa vermikomposting merupakan solusi pengelolaan sampah yang layak dan dapat dikembangkan secara luas di kawasan permukiman. Teknologi ini juga berpotensi mendukung praktik ekonomi sirkular serta memperkuat tata kelola lingkungan berbasis komunitas. Dukungan lanjutan melalui fasilitasi kelembagaan, integrasi edukasi, dan penyelarasan kebijakan sangat direkomendasikan guna menjamin keberlanjutan jangka panjang.
COMMUNITY ASSISTANCE IN RECLAMATION AND RESTORATION EFFORTS OF COAL MINING ECOSYSTEMS IN SAWAHLUNTO CITY Zulfa Zulfa; Elvawati Elvawati; Irwan Irwan; Yenita Yatim; Yudas Sabaggalet; Renita Renita; Fandi Firman; Yenni Melia
RANGKIANG: Jurnal Pengabdian Pada Masyarakat Vol 8, No 1 (2026)
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/rangkiang.2026.v8i1.11550

Abstract

Sawahlunto City has a long history as a coal mining center, but this activity has left ecological challenges in the form of critical land and mine voids. This community service program aims to increase local community awareness and skills in independent reclamation and ecosystem restoration. Methods used include environmental regulation awareness, training in pioneer vegetation planting techniques, and the utilization of post-mining land for productive sectors. The community service results show a 70% increase in partners' understanding of land restoration techniques and the formation of environmentally conscious community groups actively involved in reforestation of former mining areas.
The Effect of Staff Accountability on the Quality of E-Procurement Services at the Logistics Bureau Tati Julita; Yuni Candra; Yudas Sabaggalet
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i02.1803

Abstract

This study aims to examine the effect of staff accountability on the quality of e-procurement services at the Logistics Bureau. Accountability is regarded as a fundamental principle of good governance that ensures transparency, responsibility, and efficiency in the implementation of public procurement services. This research employed a quantitative approach using a survey method, with data collected through questionnaires distributed to employees and service users. The collected data were analyzed using descriptive and inferential statistical techniques, including simple linear regression, to determine the relationship between staff accountability and service quality. The findings indicate that staff accountability has a positive and significant effect on the quality of e-procurement services. Employees who demonstrate higher levels of responsibility, transparency, and compliance with procurement regulations contribute to faster, more accurate, and more reliable service delivery. These results suggest that strengthening staff accountability through continuous training, effective supervision, and performance evaluation can improve the overall quality of e-procurement services. The study concludes that accountability is a key determinant in enhancing public service performance and recommends that government institutions reinforce accountability practices to achieve more effective, efficient, and transparent procurement processes.