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All Journal Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Rismawati, Ria
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Economics, Econometrics & Finance Education

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EDUKASI PEMILAHAN SAMPAH ORGANIK DAN ANORGANIK PADA ANAK-ANAK KB-RA MASJID JENDERAL SUDIRMAN SURABAYA Rosalina, Amanda; Sholihah, Mar’atus; Sari, Nur Fajar Aprilia; Gastriani, Ovi Prina; Rismawati, Ria; Fajardini, Ridhani Anita
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 1 (2025): Batara Wisnu | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i1.351

Abstract

Efforts to conserve the environment must begin with small, tangible actions in one's immediate surroundings. Waste management is particularly critical, as every human activity has the potential to generate waste. Therefore, it is crucial to educate young children about the environmental impacts of waste to cultivate their awareness and concern for their environment. This community service initiative aims to enhance early childhood awareness of waste management's importance at KB-RA Masjid Jenderal Sudirman Surabaya through a comprehensive waste sorting program for organic and inorganic materials. The methodology employs a participatory approach, actively engaging children in learning activities. Evaluation involves conducting pre-tests and post-tests, which include giving children different kinds of organic and inorganic waste samples and assessing them to sort the waste into appropriate bins. Data is processed and analyzed using the paired sample T-test approach with Minitab software. The study's results indicate a significant increase in knowledge following educational sessions and assistance in sorting organic and inorganic waste. It is anticipated that this positive behavior will extend to their homes and communities, making waste sorting a concrete step towards mitigating environmental issues caused by waste
PENGARUH PILIHAN AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Gastriani, Ovi Prina; Sholihah, Mar'atus; Rosalina, Amanda; Sari, Nur Fajar Aprilia; Rismawati, Ria; Fajardini, Ridhani Anita
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.119

Abstract

This study aims to determine the effect of auditor choice, in this case Big-4 and Non-Big-4 Affiliated Auditors, on the Financial Reporting Quality in Banking Companies listed on the Indonesia Stock Exchange. The dependent variable in this study is Financial Reporting Quality with the proxy of Discretionary Accruals which are estimated using the Cross-Sectional Modified Jones Model. Meanwhile, the Independent Variable uses Big-4 or Non-Big-4 Auditor Choices. Hypothesis testing was carried out using Multiple Linear Regression analysis in 43 banking companies for 6 (six) years, namely 2016 – 2021. The test results show that the auditor choice has a negative effect on discretionary accruals. Thus, the auditor choice has an influence on the quality of financial statements.
Co-Authors Fajardini, Ridhani Anita Gastriani, Ovi Prina Ridhani Anita Fajardini Rosalina, Amanda Sari, Nur Fajar Aprilia Sholihah, Mar'atus Sholihah, Mar’atus