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The Influence of Time Budget Pressure and Audit Risk on Audit Quality at Public Accounting Firms in Medan Piter, Jhon; Ismayuni, Tri Utari; Sipahutar, Tetty Tiurma Uli
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.927

Abstract

This research aims to analyze the influence of time budget pressure and audit risk on audit quality at public accounting firms in Medan. Time budget pressure is a situation where auditors must allocate resources effectively. Audit risk is a measure of the reliability of the information used by the accounting system, namely the amount of confidence that can be given to that information. Assessment of audit quality can be based on the accuracy of the information reported by the auditor regarding whether his findings are good or not regarding the existence of a violation that occurred in the accounting system. This research was carried out at the Public Accounting Firm in Medan City using quantitative research with several methods, namely questionnaires and interviews. The population used was 50 auditors and the sample size used was 30 auditors. The research results show that audit quality can be explained by 89.9% and the remaining 10.1% is explained by factors not examined in this research. The results of this research provide important insight into the fact that high-time budget pressure and audit risk will also cause auditors to make errors when presenting material or financial reports.
Pelatihan Public Speaking Dan Kreativitas Anak Pada Kegiatan Market Day Fathimah, Vidya; Ismayuni, Tri Utari
JUBDIMAS ( Jurnal Pengabdian Masyarakat) Vol 2 No 2 (2023): Jurnal Pengabdian Masyarakat, September 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jubdimas.v2i2.249

Abstract

Tujuan dari pengabdian kepada masyarakat ini adalah untuk meningkatkan kemampuan anak dibawah 15 tahun untuk melakukan public speaking dan melakukan kreativitas mewarnai. Pengabdian ini dilaksanakan di Kelurahan Padang Bulan Selayang Medan. Adapun jumlah peserta public speaking yaitu 10 orang dan peserta kreativitas mewarnai yaitu 15 orang.Dari hasil kegiatan pengabdian kepada masyarakat ini, anak-anak yang berusia 7-14 tahun mampu melakukan komunikasi atas kegiatan jual beli dengan baik, 70% dari peserta mampu melakukan public speaking dengan baik, terbukti dari kepandaian mereka dalam menawarkan produk yang dijualnya kepada dosen STIM Sukma, sehingga dosen STIM Sukma tertarik dalam membeli produk kue yang dijual anak peserta pelatihan tersebut. Selanjutnya kegiatan pelatihan kreativitas mewarnai, hanya 30% anak yang berusia 3-5 tahun yang mampu mewarnai sesuai kriteria yang dibuat oleh juri lomba. Hal tersebut disebabkan 70% dar peserta lomba mewarnai belum begitu terlatih motoriknya. Namun dengan adanya kegiatan pelatihan mewarnai ini, mereka telah tahu ilmu dalam melakukan kegiatan mewarnai, dan selanjutnya akan latihan di rumah mereka masing-masing. Kata kunci: Public Speaking, Kreativitas Mewarnai, Market Day.
Pengaruh Mata Pelajaran Pembuatan Busana Industri dan Kewirausahaan terhadap Minat Berwirausaha Siswa Kelas XI SMKS: The Influence of Industrial Clothing Making and Entrepreneurship Subjects on the Entrepreneurial Interest of Class XI SMKS Students Pratiwi, Khairani Siska; Ismayuni, Tri Utari
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 5 No. 02 (2025): Research Articles, August 2025
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v5i02.6975

Abstract

The entrepreneurial interest of Fashion Design Vocational High School students remains relatively low, despite being equipped with technical skills and entrepreneurial theory. This study aims to analyse the influence of Industrial Fashion Making and Entrepreneurship subjects on the entrepreneurial interest of grade XI Fashion Design students at Pangeran Antasari Vocational High School. The study used a quantitative approach with a correlational survey design, involving all 35 grade XI Fashion Design students as the total sample. Data were collected through a Likert scale questionnaire and analysed using classical assumption tests, multiple linear regression, t-tests, and F-tests. The results showed that the Industrial Fashion Making subject had a significant effect on entrepreneurial interest (p = 0.034 < 0.05), as did the Entrepreneurship subject (p = 0.000 < 0.05). Simultaneously, both variables had a positive and significant effect on students' entrepreneurial interest (F = 16.633, p < .05). The combination of technical sewing skills and entrepreneurial knowledge has been shown to increase students' self-confidence, creativity, and readiness to start independent businesses in the fashion industry. Research confirms that integrating productive learning and entrepreneurship effectively fosters an entrepreneurial mindset. Therefore, vocational curricula are recommended to incorporate project-based learning, product exhibitions, and business simulations to strengthen the entrepreneurial spirit and reduce the unemployment rate among vocational school graduates.
The Influence of Creative Products and Entrepreneurship Subjects on Entrepreneurial Interests of Fashion Design Students at Citra Harapan Vocational School Siregar, Wildah Nur; Ismayuni, Tri Utari
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 9, No 4 (2025): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v9i4.9021

Abstract

This study aims to determine the influence of the Creative Product and Entrepreneurship subjects on students' entrepreneurial interest in the Fashion Design Department at SMK Citra Harapan Jaya. The research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 30 students and practical assessments conducted by teachers. The data were analyzed using multiple linear regression with the assistance of SPSS version 30, along with prerequisite tests including normality, linearity, and multicollinearity tests.The analysis results indicate that the Creative Product and Entrepreneurship subjects simultaneously have a significant influence on students’ entrepreneurial interest, with an Fcount value of 428.798 and an Ftable value of 3.35 at a 5% significance level (α = 0.05). Since Fcount > Ftable (428.798 > 3.35), this indicates a very strong influence. These findings confirm that practice-based learning in the Creative Product and Entrepreneurship (PKK) subject is effective in fostering students’ interest in becoming entrepreneurs, particularly in the field of fashion design. 
Pengaruh fasilitas dan promosi terhadap minat pengunjung di Pantai Bali Lestari Kabupaten Serdang Bedagai Samosir, Martha Theresia; Ismayuni, Tri Utari
Gema Wiralodra Vol. 14 No. 1 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i1.365

Abstract

Amenitas dan inisiatif pemasaran mempengaruhi keinginan pengunjung untuk kembali ke Pantai Bali Lestari di Kabupaten Serdang Bedagai. Dalam penelitian ini, metodologi “kuantitatif” digunakan. Sampel yang digunakan dalam penelitian ini adalah 100 responden. Dalam karya ini, metode penelitian kuantitatif digunakan. Untuk menguji data, strategi pengambilan sampel yang digunakan dalam penelitian ini menggabungkan metodologi sampel purposif dengan teknik pengambilan sampel non-probabilitas. Dengan menggunakan uji T dan uji F, program aplikasi SPSS versi 16.0 melakukan pengujian hipotesis. Hasil regresi linier berganda menunjukkan bahwa fasilitas berpengaruh positif dan signifikan terhadap minat pengunjung. Promosi berpengaruh positif dan signifikan terhadap minat pengunjung. Hasil uji F menunjukkan bahwa minat pengunjung dipengaruhi secara signifikan oleh fasilitas dan promosi pada saat yang bersamaan