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Objektivitas dan Integritas pada Pengaruhnya terhadap Kuliatas Audit Riska Amalia; Zainal Potton; Rista Astari Rusdin
Financial and Accounting Indonesian Research Vol. 3 No. 2 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i2.1341

Audit internal merupakan alat bantu pengendalian manajemen dalam melakukan kegiatan penilaian yang bebas terhadap semua kegiatan perusahaan agar selalu dalam keadaan normal. Oleh karena itu, audit internal harus menyusun suatu pengendalian internal yang baik dan tepat, mengadakan pengawasan atas pelaksanaan kegiatan usaha, mengukur dan menilai serta member saran-saran perbaikan yang sangat diperlukan oleh manajemen. Penelitian ini merupakan jenis penelitian yang bersifat kuantitatif, dengan memberikan gambaran di masa sekarang dan di masa yang akan datang. Penelitian ini merupakan penelitian yang menjelaskan tentang gejala, peristiwa, kejadian yang terjadi. Penelitian ini memusatkan pada fenomena yang sedang terjadi pada saat penelitian ini dilakukan. Hasil penelitian menunjukkan bahwa nilai signifikansi pengaruh obyektivitas terhadap kualitas audit adalah sebesar 0,004 < 0,05 sedangkan t hitung sebesar 2,99. Hal ini berarti Obyektivitas berpengaruh positif dan signifikan terhadap kualitas audit. Sedangkan nilai signifikansi pengaruh integritas terhadap kualitas audit adalah sebesar 0,056 > 0,05 sedangkan t hitung sebesar 0,58. Hal ini berarti Integritas tidak berpengaruh signifikan terhadap kualitas audit.

Understanding Profit from the Perspective of Women Daily Cake Sellers Masradin Masradin; Zainal Potton; Syarifuddin Syarifuddin; Darwis Said
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8585

This study aims to uncover the meaning of profit from the perspective of home-based cake sellers in Rappocini District, Makassar, as household-based micro-enterprises who play dual roles in the family economy. Using an interpretive phenomenological approach and The Cultural Shaping of Accounting framework, this study explores how life experiences, cultural values, and domestic conditions shape the meaning of profit beyond formal accounting concepts. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using NVivo 12. The results of the study revealed five main themes of profit meaning, namely: as a means of fulfilling daily food needs, financing children's education, household needs, savings to face uncertainty, and as working capital for business sustainability. These findings indicate that profit is understood as a source of welfare, security, and family stability and links the household economy and business economy. This study contributes to the development of accounting studies with a cultural and gender perspective, and provides implications for mentoring MSMEs in the social behavior of micro enterprises.

Objektivitas dan Integritas pada Pengaruhnya terhadap Kuliatas Audit Riska Amalia; Zainal Potton; Rista Astari Rusdin
Financial and Accounting Indonesian Research Vol. 3 No. 2 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i2.1341

Audit internal merupakan alat bantu pengendalian manajemen dalam melakukan kegiatan penilaian yang bebas terhadap semua kegiatan perusahaan agar selalu dalam keadaan normal. Oleh karena itu, audit internal harus menyusun suatu pengendalian internal yang baik dan tepat, mengadakan pengawasan atas pelaksanaan kegiatan usaha, mengukur dan menilai serta member saran-saran perbaikan yang sangat diperlukan oleh manajemen. Penelitian ini merupakan jenis penelitian yang bersifat kuantitatif, dengan memberikan gambaran di masa sekarang dan di masa yang akan datang. Penelitian ini merupakan penelitian yang menjelaskan tentang gejala, peristiwa, kejadian yang terjadi. Penelitian ini memusatkan pada fenomena yang sedang terjadi pada saat penelitian ini dilakukan. Hasil penelitian menunjukkan bahwa nilai signifikansi pengaruh obyektivitas terhadap kualitas audit adalah sebesar 0,004 < 0,05 sedangkan t hitung sebesar 2,99. Hal ini berarti Obyektivitas berpengaruh positif dan signifikan terhadap kualitas audit. Sedangkan nilai signifikansi pengaruh integritas terhadap kualitas audit adalah sebesar 0,056 > 0,05 sedangkan t hitung sebesar 0,58. Hal ini berarti Integritas tidak berpengaruh signifikan terhadap kualitas audit.

IMPLEMENTASI TEKNOLOGI DIGITAL DALAM TRANSFORMASI PERPUSTAKAAN UNIVERSITAS HASANUDDIN Ahmad Dhani R; Ismaya; Muhammad Nasrul; Syahdan; Zainal Potton
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 03, September 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.17495

This study aims to describe the implementation of digital technology in the transformation of Hasanuddin University Library, analyze the readiness of infrastructure and human resources, and identify the factors influencing users’ utilization of digital library services. This research employed a qualitative approach with a case study design. Data were collected through interviews, observation, and documentation involving library managers, librarians, and users as informants. The findings indicate that Hasanuddin University Library has implemented various digital services, including Online Public Access Catalog (OPAC), institutional repository, e-journal access, collection search services, and several system-based administrative services. These digital services provide users with faster, more flexible, and more efficient access to information. In terms of internal management, processes such as bibliographic data entry, metadata processing, collection inventory, and collection data storage have also begun to shift toward digital systems. The readiness of infrastructure, human resources, and supporting systems is generally adequate, as indicated by the availability of internet networks, computer devices, servers, and library automation systems. However, several obstacles remain, including network disruptions, system stability issues, data security concerns, limited integration among platforms, budget constraints, and metadata quality that has not yet been fully standardized. The utilization of digital library services is influenced by ease of access, time efficiency, content relevance, service quality, and users’ academic needs. Overall, the digital transformation of Hasanuddin University Library has had a positive impact on library services, although continuous development is still required to ensure that digital services operate more optimally.

FORMULASI BIOINSEKTISIDA NABATI BERBAHAN EKSTRAK BAWANG PUTIH (Allium sativum) DAN TEMBAKAU (Nicotiana tabacum) TERHADAP PENGENDALIAN HAMA DAN PERTUMBUHAN TANAMAN BAWANG MERAH (Allium ascalonicum) DAN BAWANG PREI (Allium fistulosum) DI KABUPATEN ENREKANG Sunarti Sunarti; Zainal Potton; Cennawati Cennawati; Burnama Ashari; Suharman Suharman
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 Nomer 03, September 2026 Publication
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18589

The continuous use of synthetic pesticides in the cultivation of shallot (Allium ascalonicum) and leek (Allium fistulosum) may cause adverse effects on the environment and human health, creating a need for more environmentally friendly pest-control alternatives such as bioinsecticides derived from natural materials. This study aimed to evaluate the effectiveness of bioinsecticide formulations made from garlic and tobacco extracts on pest attack intensity and pest mortality, as well as their effect on the vegetative growth and productivity of shallot and leek. The experiment employed a Completely Randomized Design (CRD) with seven treatments: a negative control (K0), a positive control (K+) using a synthetic pesticide with the active ingredient profenofos 500 g/L, and five bioinsecticide formulations (P1-P5), each replicated three times. Data were analyzed using the Shapiro-Wilk normality test, Levene's homogeneity test, one-way ANOVA, and post hoc tests (LSD or Games-Howell). The results showed that bioinsecticide treatments had a highly significant effect (P < 0.05) on all observed parameters. Treatment P2 (tobacco: garlic ratio = 2:3) was identified as the best bioinsecticide formulation, producing the lowest pest attack intensity among the bioinsecticide treatments and a corrected pest mortality (Abbott's formula) of 71.91% in shallot and 78.95% in leek. Application of P2 also had a positive effect on plant height, leaf number, tiller number, fresh weight, and dry weight in both commodities, with values numerically close to the positive control. Keywords: bioinsecticide, shallot, leek, pest mortality, plant growth

PENGARUH PERENCANAAN DOC, MANAJEMEN PAKAN DAN PENGENDALIAN PENYAKIT TERHADAP PENJUALAN AYAM BROILER DI KAWASAN PETERNAKAN MALIMPUNG KABUPATEN PINRANG Salsabila; Rista Astari Rusdin; Wilda Widiawati; Zainal Potton; Burnama Azhari
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18602

This study aims to analyze the effects of Day-Old Chick (DOC) planning, feed management, and disease control on broiler chicken sales in the Malimpung Poultry Farming Area, Pinrang Regency, both individually and collectively. The study employed a quantitative associative-causal method using a saturation sampling technique targeting all broiler farmers in the area. Primary data were collected through Likert-scale questionnaires, observations, and documentation, and then analyzed using multiple linear regression (SPSS). The results showed that day-old chick (DOC) planning (sig. 0.592) and feed management (sig. 0.697) did not have a significant effect on sales when analyzed individually. In contrast, disease control had a positive and significant effect (sig. 0.000; t-calculated 5.040) and was the most dominant variable. Simultaneously, all three variables had a significant effect on sales (calculated F 11.100 > table F 2.91; sig. 0.000), although their contribution to the variation in sales was moderate. This study concludes that disease control is a key factor that poultry farmers should prioritize to increase broiler chicken sales, without neglecting the roles of day-old chick (DOC) planning and feed management as an integrated part of the production system.

EFEKTIVITAS PUPUK ORGANIK CAIR (POC) KULIT BAWANG MERAH DENGAN PENAMBAHAN EM4 DAN AIR CUCIAN BERAS PADA TANAMAN SELEDRI (Apium graviolens L.) SEBAGAI PRODUK KEWIRAUSAHAAN DITINJAU DARI ASPEK PEMASARAN Indriani; Zainal Potton; Suharman; Burnama Azhari; Cennawati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Now Available
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18629

This study aimed to determine the effectiveness of combining shallot skin POC with the addition of EM4 and rice washing water on the growth of celery plants, as well as to analyze the marketing feasibility of the resulting POC product through a SWOT analysis. This research employed a mixed methods approach, combining a quantitative experimental method using a one-factor Completely Randomized Design (CRD) consisting of five treatment levels with three replications, namely P0 (plain water + shallot skin), P1 (P0 + EM4), P2 (P0 + rice washing water), P3 (P0 + rice washing water + EM4), and P4 (P0 + double-dose rice washing water + EM4), and a qualitative descriptive approach for the SWOT analysis. The parameters observed included plant height, number of leaves, leaf area, root volume, root length, and fresh weight of the plants, which were analyzed using analysis of variance (ANOVA) followed by Duncan's test. The results showed that the treatment combinations produced varying effects on the growth parameters of celery, with the single addition of rice washing water yielding the highest fresh weight and root volume compared to the other treatments, establishing it as the best treatment. The SWOT analysis of seven farmer respondents revealed that the shallot skin POC product has strengths in its low-cost, agricultural-waste-based raw materials, weaknesses in farmers' limited direct experience with the product, opportunities for marketing through social media and farmer communities, and threats in the form of farmers' doubts regarding its effectiveness compared to chemical fertilizers. Based on these findings, shallot skin POC has the potential to be developed as an environmentally friendly alternative organic fertilizer that is feasible to market to farmers.

ANALISIS STRATEGI PENGEMBANGAN USAHA KOPI ARABIKA PADA USAHA MENTUANGIN COFFEE KABUPATEN ENREKANG Muh Nicvan; Burnama Azhari; Rista Astari Rusdin; Wilda Widiawati; Zainal Potton; Baharuddin
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18671

This study aimed to analyze the internal and external factors affecting the business development of Arabica coffee at Mentuangin Coffee, Enrekang Regency, and to formulate appropriate business development strategies. The research employed a descriptive qualitative approach using SWOT analysis. Data were collected through observations, interviews, and documentation. The data were analyzed using the Internal Factor Analysis Summary (IFAS), External Factor Analysis Summary (EFAS), SWOT Matrix, and Internal-External (IE) Matrix. Recommended strategies include increasing production capacity, developing innovative Arabica coffee products, expanding market reach through digital marketing and strategic partnerships, improving the quality of human resources, and strengthening collaboration with local coffee farmers and business partners to enhance competitiveness and ensure long-term business sustainability

ANALISIS PENGARUH CUSTOMER ENGAGEMENT TERHADAP LOYALITAS PELANGGAN RUMAH KUE PANYURAK (RKP) Diana Diana; Wilda Widiawati; Burnama Ashari; Rista Astari Rusdin; Zainal Potton
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18628

Rumah Kue Panyurak (RKP) is one of the culinary Micro, Small, and Medium Enterprises (MSMEs) in Buntu Batu District, Enrekang Regency, operating in an increasingly competitive business environment, so that building strong relationships with customers through customer engagement has become essential. This study aims to analyze the influence of cognitive engagement, emotional engagement, and behavioral engagement on customer loyalty at Rumah Kue Panyurak (RKP). This study employed a quantitative approach using a survey method. The population consisted of customers of Rumah Kue Panyurak (RKP), while the sample comprised 100 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression with SPSS version 31, including validity testing, reliability testing, the coefficient of determination, partial (t-test), and simultaneous (F-test). The results indicate that cognitive engagement, emotional engagement, and behavioral engagement simultaneously and partially have a positive and significant effect on customer loyalty. Cognitive engagement is the most dominant factor, with a regression coefficient of 0.425 and a t-value of 14.445. The coefficient of determination (R²) of 0.747 indicates that 74.7% of the variation in customer loyalty is explained by the three customer engagement variables. The findings are expected to provide input for Rumah Kue Panyurak in improving customer engagement to strengthen customer loyalty.

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