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All Journal Jurnal Eksplorasi Akuntansi (JEA) El-Mujtama: Jurnal Pengabdian Masyarakat EDUPEDIKA
Sapitri, Widia
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Ukuran KAP, Peran Komite Audit dan Financial Distress terhadap Audit Delay Sapitri, Widia; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1697

Abstract

The aim of this research is to analyze the influence of the size of public accounting firms, the size of the audit committee, and financial distress on audit delay. The purposive sampling method was applied to get a sample of 110 companies. The data is obtained from the annual reports of property and real estate companies listed on the Indonesian Stock Exchange for year 2018-2022. The results show that the size of public accounting firms and the size of the audit committee have no effect on audit delay, while financial distress has a postiive effect on audit delay.
Etnomatematika pada Istana Dalam Loka dan Desain Pembelajaran Integrasinya pada Materi Geometri Melalui Pendekatan Konstruktivisme Nata Negara, Muhammad; Malik, Ikram; Magfirah, Rabiatun; Sapitri, Widia
EDUPEDIKA: Jurnal Studi Pendidikan dan Pembelajaran Vol. 3 No. 2 (2024): Agustus 2024
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/edupedika.v3i2.130

Abstract

Penelitian ini bertujuan untuk mengeksplorasi potensi geometri pada arsitektur tradisional Istana Dalam Loka di Sumbawa sebagai media pembelajaran. Istana Dalam Loka, sebagai warisan budaya yang kaya akan nilai historis dan estetika, menyimpan beragam konsep geometris yang dapat diintegrasikan ke dalam proses pembelajaran matematika, khususnya geometri. Pendekatan kualitatif digunakan dalam penelitian ini, dengan metode analisis deskriptif untuk mengidentifikasi bentuk-bentuk geometris, seperti simetri, pola, dan proporsi, yang terdapat pada elemen-elemen arsitektur istana. Hasil penelitian menunjukkan bahwa struktur Istana Dalam Loka mencerminkan prinsip-prinsip geometri yang kompleks, seperti simetri refleksi, simetri rotasi, dan pola fraktal, yang dapat diadaptasi menjadi bahan ajar kontekstual. Pemanfaatan arsitektur tradisional sebagai media pembelajaran tidak hanya memperkaya pemahaman siswa terhadap geometri, tetapi juga meningkatkan kesadaran akan pentingnya pelestarian budaya lokal. Dengan demikian, penelitian ini memberikan kontribusi pada pengembangan pendekatan pembelajaran berbasis budaya yang inovatif dan relevan dengan konteks lokal.
Kemasan Cerdas Produk Talas Dusun Nenas: Meningkatkan Daya Saing dan Nilai Jual Awaludin, Rizky; Mayasari, Endah; Wijaya, Hendry; Riakbar, Bima; Sapitri, Widia; Aulia, Virsha
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 2 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i2.5617

Abstract

This community service and research aims to improve the welfare of farmers in Dusun Nenas, Dusun Nenas, Wajok Hilir Village, Kab. Mempawah, Prov. West Kalimantan, where most of the people depend on the agricultural sector. Taro, as one of the local commodities that has great potential, is rich in nutrients and has a unique flavor. However, the development of processed taro products by local MSMEs is constrained by less attractive and informative packaging. Effective packaging is essential to protect the product while attracting consumer attention. By utilizing the advantages of fresh and quality local raw materials, processed taro products have the opportunity to compete in the market. This research made efforts through training and mentoring in innovative packaging design to improve product competitiveness. This training is expected to help the community in creating more attractive and functional packaging, so as to increase the selling value of the product and strengthen its position in the market. It is expected that this activity will improve the quality of processed taro products, expand market reach, and make a positive contribution to the welfare of the community in Nenas Hamlet.
Co-Authors Aulia, Virsha Awaludin, Rizky Efrizal Syofyan Endah Mayasari Hendry Wijaya Magfirah, Rabiatun Malik, Ikram Nata Negara, Muhammad Riakbar, Bima