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Audit Quality: The Impact of Auditor Competence, Independence, and Professionalism with Evidence Competence as Mediator Ainun, Sri; Djamil, Nasrullah
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 3 (2024): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13857228

Abstract

One of the problems that still occur in Indonesia today is the This study aims to determine the effect of competence, independence, and auditor professionalism on audit quality with competence evidence as an intervening variable. The population in this study were auditors who worked at the Public Accounting Firm in Pekanbaru. The number of samples in this study were 77 auditors. The sampling technique used is non-probability sampling, namely purposive sampling. Data collection was carried out by distributing questionnaires. Data analysis used is SEM (Structural Equation Modeling). The results showed that: (1) Auditor competence has no effect on audit quality, (2) Auditor competence has no effect on evidence competence, (3) Indepedence has no effect on audit quality, (4) Indepedence has no effect on evidence competence, (5) professionalism affects audit quality, (6) professionalism affects evidence competence, (7) Evidence competence affects audit quality, (8) Auditor competence has no effect on audit quality through evidence competence, (9) Auditor independence has no effect on audit quality through evidence competence, (10) Auditor professionalism has no effect on audit quality through evidence competence For the R² value shows the contribution of all exogenous variables in explaining the endogenous variables by 88%, the remaining 12% is explained by other variables. For the contribution of all exogenous variables in explaining the intervening variable of 76.7%, the remaining 23.3% is explained by other variables.
ANALISIS PENERIMAAN PENGGUNA TERHADAP PERPUSTAKAAN DIGITAL DIBACA DI PERPUSTAKAAN DAERAH KABUPATEN DELI SERDANG MENGGUNAKAN TEORI TECNOLOGY ACCEPTANCE MODEL Ainun, Sri; Fathurrahman, Muslih
Jurnal Multimedia dan Teknologi Informasi (Jatilima) Vol. 7 No. 02 (2025): Jatilima : Jurnal Multimedia Dan Teknologi Informasi
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jatilima.v7i02.1428

Abstract

This study aims to analyze user acceptance of the DIBACA digital library platform in Deli Serdang Regency using the Technology Acceptance Model (TAM) framework. A descriptive quantitative approach was employed, involving 97 respondents selected through purposive sampling. The research instrument was developed based on five main TAM constructs: perceived usefulness, perceived ease of use, attitude toward use, behavioral intention to use, and actual system use. The results indicate that users generally have a positive perception of the platform’s usefulness and ease of use, particularly in terms of information retrieval and willingness to recommend DIBACA. However, usage intensity and the development of digital habits remain suboptimal, with barriers related to low usage frequency, technical challenges, and limited contribution of the platform to user productivity. The study concludes that DIBACA has been moderately well accepted both cognitively and affectively, but this acceptance is not yet fully reflected in actual usage behavior. Therefore, a more comprehensive strategy involving increased outreach, user training, and the development of relevant features is needed to encourage more consistent and sustainable adoption. These findings provide practical contributions to the development of region-based digital library services and reinforce the applicability of the TAM framework in the context of local public services.
Antiseptic Gel Formulation Uses Eco-Enzyme from Rambutan (Nephelium lappaceum) Peels Substitute the Active Ingredient Alcohol : Formulasi Gel Antiseptik Menggunakan Eco-Enzyme Dari Kulit Buah Rambutan (Nephelium lappaceum) Untuk Mensubstitusi Bahan Aktif Alkohol Razak, Abd. Rahman; Maqnalia, Maura Maqnalia; Lauende, Sarah Hapritasya; Ainun, Sri; Setiawan, Muh. Risky
Jurnal Farmasi Galenika (Galenika Journal of Pharmacy) (e-Journal) Vol. 11 No. 1 (2025): (March 2025)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/j24428744.2025.v11.i1.16625

Abstract

Background: Eco-enzyme is the result of fermenting organic waste that possesses antibacterial properties. Objectives: This research aims to develop the best formula for an environmentally friendly antiseptic gel. Methods: The analysis carried out in this research includes testing the physical parameters and antibacterial activity of preparation. Results: The liquid eco-enzyme product produced has a distinct strong acid aroma with a pH of 3.1. Antiseptic gels were created in five formulations (F1-F5) by substituting the active alcohol ingredient traditionally used as an antibacterial agent. Test results showed that F1, F2, and F3 met all the requirements for the physical parameters of the gel, including pH (4.5-6.5), viscosity (2000-4000 Cp), spreadability (5-7 cm), and homogeneity (homogeneous). Meanwhile, F4 did not meet the physical parameter of viscosity, and F5 did not meet the parameters for viscosity and spreadability. Antiseptic gel made from eco-enzyme extracted from rambutan fruit peels exhibited higher antibacterial activity against S. aureus and E. coli bacteria compared to two commercial antiseptic gels and F1, which served as the negative control. Conclusion: An antiseptic gel preparation containing rambutan peel eco-enzyme with a concentration of 50% and 50% alcohol (F3) is the best formula.