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All Journal Indonesian Journal of Community Empowerment Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ananda, Citra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Education and Movement of Boarding School Cleanliness Environmental Environment to Support Students' Health Ruchiyat, Ruchiyat; Hairunnisa, Riva; Mariska, Ananta Tasya; Awaliah, Puput Fatimah; Fadila, Dila Nurul; Azahra, Salsa; Ananda, Citra; Kartika, Dita; Fauzi, Saddam Rexy; Lubis, Novriyanti
Indonesian Journal of Community Empowerment (IJCE) Vol 6 No 2 (2025): Indonesian Journal of Community Empowerment (May)
Publisher : Fakultas Kewirausahaan Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/ijce.v6i2.1042

Abstract

The health education program on skin diseases and environmental health conducted by the PKM Pharmacy Team of Garut University was held at the Tahfidz Qur’an Al-Yumna Islamic Boarding School in Garut, West Java. This program aimed to enhance the students' understanding and awareness of the importance of maintaining a clean and healthy lifestyle. The implementation methods included distributing brochures as an informational medium that could be re-read and delivering live presentations that allowed for two-way interaction. The results showed a significant improvement in students' understanding of various aspects, such as waste management using the 5R concept, ways to maintain environmental cleanliness, and the adverse effects of unclean environments. For example, understanding of waste sorting increased from 86% to 100% after the program. The program also emphasized the importance of personal hygiene to prevent contagious diseases like scabies, as well as maintaining water quality in accordance with health standards. Overall, the program successfully raised students' awareness and behavior regarding cleanliness and environmental health in the boarding school.
Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies Ananda, Citra; Faisal, Faisal
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.27750

Abstract

This study aims to examine determinants of audit quality in companies listed on the Indonesia Stock Exchange (IDX). The audit quality determinants tested in this study are audit fees, audit tenure, auditor industry specialization and audit firm size. Using purposive sampling method, a total of 240 companies listed on IDX between 2018 and 2020 (720 observations) were selected as the research samples. The panel regression analysis with a random effect model was applied to test the hypotheses. The results of this study show that audit fees and auditor industry specialization have a negative effect on audit quality proxied by discretionary accruals, while audit tenure and audit firm size have a positive influence on audit quality. These results indicate that audit tenure and audit firm size are crucial factors for maintaining audit quality.
Co-Authors Awaliah, Puput Fatimah Azahra, Salsa Dita Kartika, Dita Fadila, Dila Nurul Faisal Faisal Fauzi, Saddam Rexy Hairunnisa, Riva Mariska, Ananta Tasya Novriyanti Lubis, Novriyanti Ruchiyat, Ruchiyat