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Bahasa Isyarat dalam Platform Berita (Studi Opini Publik pada KamiBijak.Com) Lie, Michelle; Sari, Wulan Purnama
Koneksi Vol. 7 No. 1 (2023): Koneksi
Publisher : Fakultas Ilmu Komunikasi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/kn.v7i1.21273

Abstract

KamiBijak.com is formed on the belief that information is a right for everyone. This is the motivation KamiBijak.com produce disability-friendly content, especially for Deaf people, and give people with disabilities the opportunity to work and work by creating news information in sign language, text, audio, and visual formats. People with disabilities in Indonesia communicate by referring to two communication styles, namely the Indonesian Sign System (SIBI) and Indonesian Sign Language or BISINDO. The purpose of this study is to find out whether the picture or description of public opinion is owned by the public regarding the use of sign language in KamiBijak.com platforms and how the opinion process is formed regarding the use of sign language as a medium for conveying information on KamiBijak.com platforms for Deaf Friends. This study used quantitative methods and a survey approach of 100 respondents with an author's instrumental questionnaire determined by a Non Probability Sampling Technique in the form of Purposive Sampling. The processing of respondent data has been verified to be effective and reliable. The results of the research analysis show that the variables of public opinion have a beneficial influence, because public opinion that was originally formed by the media began to receive attention from audiences who initially seemed indifferent to the presence of people with disabilities. KamiBijak.com dibentuk atas keyakinan bahwa informasi merupakan hak bagi semua orang. Inilah yang menjadi motivasi KamiBijak.com memproduksi konten yang ramah disabilitas terutama disabilitas Tuli, dan memberi kesempatan pada disabilitas untuk bekerja dan berkarya dengan membuat informasi berita dalam format bahasa isyarat, teks, audio, dan visual. Para penyandang disabilitas di Indonesia berkomunikasi dengan mengacu pada dua gaya komunikasi, yaitu Sistem Isyarat Bahasa Indonesia (SIBI) dan Bahasa Isyarat Indonesia atau BISINDO. Tujuan penelitian ini untuk mengetahui apakah gambaran atau deskripsi dari opini publik dimiliki masyarakat terkait penggunaan bahasa isyarat dalam platform KamiBijak.com dan bagaimana proses opini terbentuk terkait penggunaan pada bahasa isyarat sebagai media penyampaian informasi pada platformKamiBijak.com untuk Teman Tuli. Penelitian ini menggunakan metode kuantitatif dan pendekatan survei 100 responden dengan kuesioner instrumental penulis yang ditentukan dengan Teknik Non Probability Sampling berupa Purposive Sampling. Pengolahan data responden telah diverifikasi efektif dan terpercaya. Hasil analisis penelitian menunjukkan bahwa variabel opini publik memiliki pengaruh yang menguntungkan, karena opini publik yang awalnya dibentuk oleh media mulai mendapat perhatian dari khalayak yang awalnya terkesan tidak peduli dengan kehadiran penyandang disabilitas.
Pengaruh Independensi, Beban Kerja, Whistleblowing, dan Pengalaman terhadap Deteksi Kecurangan Auditor Tandoko, Michelle; Lie, Michelle; Dini, Siti; Dewi, Ratna Sari
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.99

Abstract

Tujuan penelitian untuk menginvestigasi pengaruh faktor-faktor seperti independensi, beban kerja, sistem whistleblowing, dan pengalaman kerja terhadap kemampuan auditor dalam mendeteksi kecurangan di kantor akuntan publik di kota Medan. Dalam melaksanakan penelitian ini, digunakan metode deskriptif dengan pendekatan kuantitatif. Populasi yang diteliti meliputi seluruh auditor yang bekerja di kantor akuntan publik di Medan dan bersedia mengisi kuesioner. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 30 responden. Untuk menguji pengaruh variabel independen terhadap variabel dependen, digunakan analisis regresi linier berganda. Proses analisis data dalam penelitian ini dilakukan menggunakan perangkat lunak Statistical Products and Services Solutions (SPSS) versi 25. Kesimpulan dari penelitian menunjukkan bahwa seluruh variabel independen yaitu independensi, beban kerja, sistem whistleblowing, dan pengalaman kerja memiliki pengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan di kantor akuntan publik di kota Medan.
Analysis of Financial Performance from Synergistic Value Pre and Post Merger and Acquisition Tarigan, Louis Yosen Primsa; Lie, Michelle
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.307 KB)

Abstract

The purpose of this study is to examine the synergistic effect on the financial performance of PT Bank Mandiri Tbk three years before and after acquisition period of PT Asuransi Jiwa InHealth using the Risk-Based Bank Rating Model. Financial ratios being used in this study are based on the three measurements Risk-Based Bank Rating bank soundness level criteria including, risk profile, earnings, and capital. The study is then continued with further analysis of reasoning regarding the impact of synergistic effect towards mergers and acquisitions’ financial performance. The result of this study indicates that there is no improvement in risk profile after acquisition because of increasing trend of credit risk with non performing loan as the indicator. Whereas earnings and capital have shown improvement after acquisition despite decreasing trend of net interest margin due to slowing down economy of Indonesia. Overall, it can be said that PT Bank Mandiri Tbk has always maintaining excellent financial performance before and after acquisition period of PT Asuransi Jiwa InHealth.