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EFEK MODERASI GENDER PADA PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT Silmi, Silmi; Yurniwati, Yurniwati; Oktavia, Fitriyeni; Ramdany, Kevry; Komalasari, Sanda Patrisia; Fajri, Aulia; Aulia, Siti
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2022

Abstract

This research aims to reveal the moderating effect of gender on the influence of independence on audit quality. This type of research is descriptive and associative research. The sample in this research is State Civil Apparatus (SCA) as internal auditors who work at the Bukittinggi City Inspectorate Office. The sample was selected using a random sampling method of 30 respondents. The data source for this research is primary data from a questionnaire that was announced to respondents with closed questions and secondary data from documentation. The data analysis technique used in this research is quantitative analysis using the Structural Equation Model (SEM) or variant-based Structural Equation Model which can simultaneously test the measurement model as well as test the structural model. The research results reveal that independence has a positive effect on audit quality and female gender is more likely to moderate the influence of independence on audit quality than male gender.
Pelatihan Pemilihan Lokasi Usaha UMKM Nasi Goreng Ceria 01 Mas Irin Menggunakan Metode Analisis Biaya Volume Fajri, Aulia; Sukmawati, Liya Ayu; Fitriana, Sindy; Safitri, Wiji
Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Vol. 3 No. 2 (2025): Januari 2025
Publisher : LPPM Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/madani.v3i2.10093

Abstract

Tujuan pengabdian kepada masyarakat ini adalah untuk mendukung pertumbuhan usaha mikro kecil dan menengah (UMKM) Nasi Goreng Ceria 01 milik Mas Irin. Pengabdian kepada masyarakat ini menggunakan metode analisis volume biaya untuk menentukan lokasi usaha yang strategis. Metode ini dipilih karena dapat menganalisis hubungan antara biaya tetap, biaya variabel, volume penjualan, dan laba. Metode analisis biaya volume ini dapat membantu dalam pengambilan keputusan dengan lebih terukur. Untuk memulai kegiatan pengabdian ini, data keuangan perusahaan dikumpulkan; ini termasuk analisis biaya tetap, biaya variabel, dan penjualan harian. Selain itu, survei lokasi lain dilakukan dengan mempertimbangkan kepadatan penduduk, aksesibilitas, dan kemungkinan daya beli pelanggan. Dengan mempertimbangkan gambaran pendapatan dan biaya operasional masing-masing lokasi, analisis volume biaya yang digunakan untuk salinan skenario keuntungan di berbagai lokasi. Setelah dilakukan analisis menggunakan metode analisis biaya volume dengan hasil pengabdian ini menunjukkan bahwa penerapan analisis biaya volume membantu usaha kecil dan menengah (UMKM) memahami struktur biaya dan potensi keuntungan dengan lebih baik serta dapat menentukan lokasi yang strategis untuk lapak penjualan. Lokasi strategi yang dipilih meningkatkan volume penjualan dan efisiensi operasional. Selain itu, pemilik usaha akan lebih mampu mengelola bisnis mereka dalam jangka panjang berkat pelatihan tentang penggunaan metode ini. Jadi, metode analisis biaya-volume-laba terbukti menjadi alat yang efektif untuk membantu pengambilan keputusan strategi, terutama dalam memilih lokasi usaha yang ideal untuk menghentikannya. dan pertumbuhan usaha kecil dan menengah (UMKM).
Strategi Guru Ngaji dalam Meningkatkan Kemampuan Membaca Al-Qur’an Santri di TPQ Babul Falah Fajri, Aulia; Ikhlas, Al
Asian Journal of Islamic Studies and Da'wah Vol 1 No 2 (2023): Asian Journal of Islamic Studies and Da'wah
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ajisd.v1i2.2116

Abstract

This research aims to determine the strategies used by teachers to improve students' Al-Quran reading skills. This type of research is qualitative. The informants for this research were teachers and students. Data collection techniques using observation, interviews and documentation. Based on the data analysis, it was concluded that the teacher's strategy in improving students' Al-Quran reading skills was that the teacher prepared it by preparing a plan in the form of determining the goals to be achieved, choosing an approach, choosing a method and determining indicators of success so that the steps taken by the teacher were clear and in line with the expected goals. Factors that support teachers' strategies in improving students' Al-Quran reading skills are sincere intentions within the Koran teacher, students having the ability to read the Koran, a supportive family environment, competent Koran teachers who can explain in easy-to-understand language, and the students' willingness to Study. Meanwhile, the inhibiting factors are the lack of adequate facilities and infrastructure as well as the lack of motivation and interest from students to study the Koran. To overcome these obstacles, teachers always provide motivation to students and work together with parents.