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All Journal Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran
Madani, Lutfi
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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The Influence of Cybersecurity Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality Madani, Lutfi; Sofia, Alfira; Widarsono, Agus
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.64236

Abstract

The aim of this research is to find out the influence of Cyber Security Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality. The research method used is causal research, namely Multiple Regression Analysis. The findings from this research show that Cyber Security Disclosure has a positive effect on audit quality, tax risk has a positive effect on audit quality, auditor reputation has a positive effect on audit quality, and auditor experience has a negative effect on audit quality. It is hoped that these findings will provide useful information and can be applied in companies regarding the importance of disclosure of Cyber Security, Tax Risk, Reputation and Auditor Experience in determining audit quality. The novelty of this research is that it is the first research to link cyber security to audit quality.
Madura's Local Wisdom in a Global Context: Developing an E-Book to Foster Critical Thinking on Climate Issues Madani, Lutfi; Raharjo, Raharjo; Purnomo, Tarzan
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 11 No. 3 (2025): September
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v11i3.17008

Abstract

This research aims to produce a valid and effective problem-based learning e-book integrated with Madura's local wisdom to enhance students' critical thinking skills. This study employed a Research and Development (R&D) method with the ASSURE model, which includes the stages: analyze learner characteristics, state objectives, select, modify or design media, utilize media, require learner response, and evaluate. The subjects of this research were 20 students from class X at State Senior High School 4 Bangkalan, Madura Regency. The research instruments used included expert validation sheets, observation sheets for learning implementation, pre-test and post-test critical thinking skills, and student response questionnaires. Data analysis used the quantitative descriptive method. The research results show that this problem-based e-book received a high validity index score in terms of content feasibility, presentation, and language, categorizing it as valid with an average score of 3.13. The implementation of learning achieved a high percentage score of 80% with practical criteria. Based on post-test results, 90% learning completeness was obtained. The N-Gain pretest-posttest calculation results indicate an average N-Gain score of 0.71 with high criteria. The improvement in critical thinking indicator achievement had an average N-Gain score of 0.78, and the positive response from students towards the use of the e-book reached 90.76% with very good criteria. The results of this study affirm that the problem-based e-book integrated with Madura's local wisdom is capable of significantly enhancing students' critical thinking skills.
Co-Authors Agus Widarsono Raharjo Raharjo TARZAN PURNOMO