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The Effect Of Financial Distress And Profitability On Auditor Change In Consumption Goods Sector Companies Listed On The Indonesia Stock Exchange In 2018-2021 Sabarno Dwirianto; Roza Linda; Nanda Suryadi
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i1.1537

This research is entitled influence, financial distress, and profitability of changing auditors in consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2021. The purpose of this study is to find out how financial distress and profitability of auditor changes. This study uses logistic regression by analyzing the factors that have occurred. This study uses secondary data with a population of 52 companies and a sample of 23 companies, namely companies in the consumer goods sector on the IDX. This research produces interesting findings, including financial distress which has a significant effect on auditor turnover. Meanwhile, the profitability variable has no effect on auditor turnover. The impact of the results of this study is the determination of the variables used by 37.5%, there are still 62.5% of other variables that can be used as further research such as corporate governance variables, operational complexity, ownership structure.

POLITICAL STUDIES OF REGIONAL AUTONOMY LAW IN TERMS OF THE IMPLEMENTATION OF THE POLITICAL PROMISES OF THE LEADER ELECTED IN RIAU PROVINCE Afrinaldy Rustam; Sabarno Dwirianto
PENA LAW: International Journal of Law Vol. 1 No. 3 (2023): January
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v1i3.74

The promise of polithic became a very important indicator for influencing voters. This study seeks to describe and analyze the political policies of the implementation and performance of the Governor of Riau, Syamsuar, after becoming the regional head of Riau Province. The purpose of this study was to analyze the political relevance of Syamsuar to political promises in Riau Province during his reign. This type of research is normative legal research. The data collection method used in this study is by conducting a literature study related to the object of this study. Data analysis in this study was carried out systematically based on research problems that were described qualitatively. The main theories used in this study are Public Policy and Power. The results of this study show that the political promises of Syamsuar have been implemented as a whole. However, there are some political promises that have not been realized according to people's expectations, especially in the field of infrastructure because they are developing slowly. This is due to the lack of development budgets and the problem of inefficiency in bureaucratic performance.

IMPLEMENTATION OF ARTICLE 201 PARAGRAPH (11) OF THE LAW OF THE REPUBLIC OF INDONESIA NUMBER 6 OF 2020 (STUDY OF PENJABAT MAYOR OF PEKANBARU) Afrinaldy Rustam; Sabarno Dwirianto
PENA LAW: International Journal of Law Vol. 1 No. 3 (2023): January
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v1i3.76

This research wasbased on the occurrence of a public pegantian penjabat event in Kota Pekanbaru Riau Province. The change was made for a period of two years to fill the vacancy in the position of Mayor of Pekanbaru. This type of research is normative legal research. The data collection method used in this study is by conducting a literature study related to the object of this study. Data analysis in this study was carried out systematically based on research problems that were described qualitatively. The results in this study show that the change of Mayor of Pekanbaru must be in accordance with the established legal umbrella. Whoever the person is, the acting Mayor of Pekanbaru must put the interests of the general public first. Then, the public official fulfills the rank and position and must be proposed by the governor as a higher official. The results obtained turned out that the acting Mayor of Pekanbaru was the choice of the Ministry of Home Affairs based on the results of the proposal of the confidant of the Minister of Home Affairs who came from a social organization. It is unfortunate because it will be questioned about the credibility, professionalism, and accessibility of the sworn officials. Therefore, the acting Mayor of Pekanbaru is inseparable from political interests where these political interests are inseparable from the fight between the elite in the capital of Riau Province and the elite in the National Capital, Jakarta.

Learning Motivation of Children: Viewed from the Socio-Economic Aspect Dwirianto, Sabarno; Sri Wahyuni
PAUD Lectura: Jurnal Pendidikan Anak Usia Dini Vol. 6 No. 01 (2022): PAUD Lectura: Jurnal Pendidikan Anak Usia Dini
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/paud-lectura.v5i03.11110

The poverty rate of Pekanbaru city increases every year. As a result, the dropout rate is increasing. Students experience a decrease in the value of learning outcomes due to helping parents at work. This results in students being less motivated to go to school due to the socio-economic demands of their peers at school. The tendency of students who come from poor families to have a low assessment of their happiness in life (subjective welfare). This study aims to describe the learning motivation of students who come from poor families and how the implications of counseling services in increasing the learning motivation of children who come from poor families. This study uses a descriptive quantitative approach. The population of the study was students from children who received assistance from poor students in 2015 with a sample of 152 students, who were selected by using multistage random sampling technique. The instrument used is a scale of student motivation from poor and reliable families with Cronbach's Alpha value of 0.923. Data were analyzed by descriptive statistics. The research findings show that students' learning motivation is in the high category. Based on the research findings, there are several implications for guidance and counseling services in schools, namely: Information Services, Content Mastery Services, Individual Counseling Services, Group Guidance Services and Group Counseling Services.

Implementation of Information Communication Technology in Enhancing Early Childhood Language Development: Sabarno Dwirianto; Trimasnia ziliwu, Tris
CERDAS - Jurnal Pendidikan Vol. 2 No. 1 (2023)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/cerdas.v2i1.142

This study aims to determine the effect of using Information Communication and Technology in improving language development in early childhood. The research method used is true experimental research. The subjects of this study were children aged 4-6 years in grades B1 and B2, the number of group B1 was 17 children and the number of group B2 was 17 children. The data collection tool used is in the form of observation sheets for the language development of children aged 4-6 years after being treated with ICT-based learning media. The results of the t-test show that the asymp. Significant (2-tailed) of 0.012 with a significant value <0.06. The hypothesis is accepted, meaning that ICT-based learning media can improve the language development of children aged 4-6 years for the better. Therefore, researchers provide suggestions that educators can use internet media, computers and technology as an alternative in learning activities, especially in early childhood language development.

The Effectiveness of the Five-Tier Multiple Choice Diagnostic Test Instrument in Measuring Misconceptions and Science Literacy in The Acids Bases Topic in Senior High Schools Rendika Adisman; Maria Erna; Dedi Futra; Sabarno Dwirianto
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 2 (2026): June
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i2.1659

Misconceptions in acid-base chemistry are prevalent and persistent, yet conventional assessments cannot distinguish them from a lack of knowledge or guessing, leaving teachers without actionable diagnostic data. This study aimed to develop, validate, and evaluate a five-tier multiple-choice digital diagnostic e-instrument (eFTMCDI) for acid-base chemistry in Indonesian secondary schools. Using the 4D development model, six experts validated a 30-item draft across two rounds; preliminary psychometric testing involved 30 students, and dissemination was conducted with 61 students across two schools with contrasting academic profiles. The final 23-item instrument demonstrated very high reliability (Cronbach's α = 0.850), 93.3% of items at moderate difficulty, and Very Valid expert ratings across all six dimensions, with practicality confirmed as Very Good by students (96.25%) and teachers (97.75%). Field testing revealed distinct conceptual profiles between schools: the regular-track school was dominated by No Understanding (56.5%). In comparison, the elite-track school exhibited a notably higher Misconception rate (24.8% vs. 13.6%) — a pattern detectable only through the dual confidence-rating architecture of Tiers 2 and 4. Scientific literacy scores differed significantly between schools (84.12 vs. 62.45; p < 0.001). The eFTMCDI may provide a potential tool to support evidence-based formative assessment by simultaneously profiling misconception typology and scientific literacy within a single digital session.

Global Economic Slowdown and Economic Growth Stability in Developing Countries: Evidence from Two-Way Fixed Effects Panel Data Analysis, 2010–2024 Sabarno Dwirianto; Roza Linda; Abdulla Al Mamun; Atika Ananda Sabrina
Journal of Public Power Vol. 10 No. 1 (2026): Journal of Public Power
Publisher : Universitas Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/JPP.V10i1.10104

Growth volatility, rather than merely reduced average growth, constitutes an underexplored welfare-critical consequence of global economic slowdowns in developing countries. Using a two-way fixed effects panel regression on 10 developing countries over 2010–2024, validated through Driscoll-Kraay correction and System-GMM endogeneity control, this study estimates how global GDP growth contractions amplify domestic output volatility operationalized as the rolling five-year standard deviation of annual real GDP growth rates and examines the conditioning roles of trade openness, foreign direct investment (FDI), and inflation as macroeconomic channels. Four robust findings emerge: (1) global slowdowns significantly increase growth volatility (β = −0.482, p < 0.001); (2) trade openness stabilizes growth under normal conditions (β = 0.214, p < 0.05); (3) FDI exhibits the strongest stabilizing effect (β = 0.367, p < 0.001), robust to endogeneity correction; and (4) inflation amplifies volatility by eroding countercyclical monetary policy space (β = −0.291, p < 0.001). These findings reframe growth volatility as the primary indicator of macroeconomic resilience, with policy implications for export diversification, countercyclical FDI frameworks, and central bank institutional independence as structural components of shock absorption capacity in developing economies.

Global Economic Slowdown and Economic Growth Stability in Developing Countries: Evidence from Two-Way Fixed Effects Panel Data Analysis, 2010–2024 Sabarno Dwirianto; Roza Linda; Abdulla Al Mamun; Atika Ananda Sabrina
Journal of Public Power Vol. 10 No. 1 (2026): Journal of Public Power
Publisher : Universitas Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/JPP.V10i1.10104

Growth volatility, rather than merely reduced average growth, constitutes an underexplored welfare-critical consequence of global economic slowdowns in developing countries. Using a two-way fixed effects panel regression on 10 developing countries over 2010–2024, validated through Driscoll-Kraay correction and System-GMM endogeneity control, this study estimates how global GDP growth contractions amplify domestic output volatility operationalized as the rolling five-year standard deviation of annual real GDP growth rates and examines the conditioning roles of trade openness, foreign direct investment (FDI), and inflation as macroeconomic channels. Four robust findings emerge: (1) global slowdowns significantly increase growth volatility (β = −0.482, p < 0.001); (2) trade openness stabilizes growth under normal conditions (β = 0.214, p < 0.05); (3) FDI exhibits the strongest stabilizing effect (β = 0.367, p < 0.001), robust to endogeneity correction; and (4) inflation amplifies volatility by eroding countercyclical monetary policy space (β = −0.291, p < 0.001). These findings reframe growth volatility as the primary indicator of macroeconomic resilience, with policy implications for export diversification, countercyclical FDI frameworks, and central bank institutional independence as structural components of shock absorption capacity in developing economies.

PELATIHAN SENI CUTTERISTIC SEBAGAI PELUANG USAHA INDUSTRI KREATIF PADA PONDOK PESANTREN AL- QUDS PEKANBARU Roza Linda; Sabarno Dwirianto; Khairunsyah Purba; Afrinaldy Rustam
Azam Insan Cendikia Vol. 3 No. 1 (2024): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v3i1.69

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan tentang seni cutteristic sebagai peluang usaha industri kreatif. Metode kegiatan pengabdian dilakukan dengan metode caramah, tanya jawab dan praktek. Dalam mengevaluasi hasil yang dicapai dalam pengabdian ini menggunakan lembar observasi yang diberikan diawal dan diakhir kegiatan. Lembar observasi berisikan tentang motivasi dan minat, kerjasama dan kolaborasi, pengetahuan dan keterampilan, serta keberlanjutan pembuatan seni cutteristic secara mandiri. Kegiatan pengabdian dilaksanakan pada para santriwati di Pondok Pesantren Al- Quds Pekanbaru yang terdiri dari 50 orang santriwati dan 5 orang pengajar perempuan. Setelah berakhirnya kegiatan pengabdian masyarakat, peserta pelatihan memiliki pengetahuan dan ketrampilan mengenai pembuatan seni cutteristic sebagai peluang usaha industri kreatif. Dari hasil angket yang disebar sebanyak 43 orang atau sebesar 98 % setuju bahwa seni cutterstic dapat dikembangkan menjadi peluang usaha.

PENERAPAN TEKNOLOGI ARTIFICIAL INTELLIGENCE UNTUK MENINGKATKAN KOMPETENSI GURU DI LINGKUNGAN YAYASAN RUSQAH PEKANBARU Sabarno Dwirianto; Roza Linda
Azam Insan Cendikia Vol. 3 No. 1 (2024): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v3i1.78

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan mengenai penerapan Artificial Intelligence untuk meningkatkan kompetensi guru di lingkungan Yayasan Rusqah Pekanbaru. Metode kegiatan pengabdian dilakukan dengan metode caramah, tanya jawab dan praktek. Dalam mengevaluasi hasil yang dicapai dalam pengabdian ini menggunakan lembar observasi yang diberikan melalui pretest dan postest. Lembar angket berisikan pertanyaan untuk mengukur sejauh mana pengetahuan mengenai Artificial Intelligence. Para peserta kegiatan pengabdian masyarakat merupakan para guru di lingkungan Yayasan Rusqah Pekanbaru. Diharapkan setelah berakhirnya kegiatan pengabdian masyarakat, para peserta pelatihan memiliki pengetahuan dan dapat meneraplan Artificial Intelligence untuk meningkatkan kompetensi sebagai guru di lingkungan Yayasan Rusqah Pekanbaru. Dari hasil evaluasi pretest dan postest dididapatkan hasil yaitu para peserta pengabdian 100% menjawab benar fungsi-fungsi dari aplikasi Artificial Inteligence yang dijelaskan dan berhasil mengaplikasikan beberapa contoh pembelajaran.

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