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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar MANAJEMEN
Umi Khulsum
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Computer Science & IT Economics, Econometrics & Finance Other

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PENGARUH TIME BUDGET PRESSURE (TBP) TERHADAP KUALITAS AUDIT Umi Khulsum; Tulus Suryanto; Juhary Ali
MANAJEMEN Vol. 3 No. 2 (2023): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i2.883

Abstract

This study aims to determine the effect of Time Budget Pressure (TBP) on audit quality using associative quantitative research methods. The sample consists of external auditors working at Public Accounting Firms (KAP) in the DKI Jakarta area. Data were collected through a survey with an ordinal scale-based questionnaire, and analyzed using statistical methods. The results showed that TBP has a significant positive effect on audit quality, with a T-statistics value of 2.353 and a p-value of 0.019. This finding indicates that TBP, which is optimally implemented, can improve the efficiency and effectiveness of the audit process. Auditors with high skills are able to utilize TBP to prioritize important tasks, increase focus, and find innovative solutions. this study also highlights the potential negative impacts of TBP if time pressure is excessive, such as decreased audit accuracy and depth, and increased stress on auditors. In extreme conditions, TBP can affect communication with clients and the overall quality of audit results. Therefore, a good time management strategy is important to mitigate this risk. This study provides insight into the importance of proper time planning and management to improve audit quality while maintaining auditor work balance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KESEJAHTERAAN PETANI ROSELLA MELALUI CORPORATE SOCIAL RESPONCIBILTY Ferliansyah Zais; Umi Khulsum; Meilia Risna; Shinta Ayu Purnamasari
MANAJEMEN Vol. 3 No. 2 (2023): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i2.915

Abstract

The purpose of this study was to investigate the factors that influence the welfare of rosella farmers through corporate social responsibility (CSR) activities. The factors investigated were digital literacy, simple bookkeeping, and Islamic business ethics. The location of the study was at PT. Tanah Harapan Wisata Alam (Hopeland Camp) in Cipelang Village, Bogor Regency, West Java Province. Qualitative research methods were used to guide this study. The findings revealed that of the three factors investigated, digital literacy had the most real impact on Rosella farmers. Digital literacy helps Rosella farmers access knowledge about modern agricultural technology, find new product innovations, and seek access to funding and wider market access. The simple bookkeeping they use helps them to record expenses and income obtained to then be shared with the company. The practice of Islamic business ethics is used as a basis for behaving in holding the mandate and responsibility in managing the company's Rosella land. The principles of justice ('adl) and profit sharing (mudharabah) have been carried out so far, and provide a high sense of trust between farmers and company owners. It can be concluded that all three factors have a role in supporting farmers to improve their economy.
IMPLEMENTASI KEGIATAN LSLC TERHADAP AKTIVITAS PESERTA DIDIK SEBAGAI DASAR MENENTUKAN MODEL PEMBELAJARAN Umi Khulsum; Rindawati; Dwi Susilowati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09 No. 04, Desember 2024.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.18363

Abstract

This research aims to identify effective learning models through the implementation of LSLC activities that influence student activities. The research was carried out in three cycles, each involving two open classes. The research sample consisted of phase D students, especially grade 8 at SMP Negeri 34 Surabaya, in science and technology subjects. The student activity criteria were adapted from Singarimbun, which includes: 1) a score of 1 for very inactive; 2) score 2 for inactive; 3) score 3 for less active; 4) value 4 for active; and 5) score 5 for very active. Data was collected through observations by observers during open classes. Data analysis was carried out descriptively and quantitatively by describing the number and percentage of active students. The results of observations regarding student activities are discussed in reflection sessions and used as a basis for determining the next learning model. This research applies the Problem Based Learning (PBL) model using media such as pictures, colored objects, guided inquiry approaches, practice, role playing, and project-based models. The participation rate of active to very active students reached 95%, which is the highest result in the project-based model. Differences in activity were analyzed using One-Way ANOVA with the help of SPSS v25. The results of the analysis show an R Square value of 0.928, which shows that student activity has increased due to the influence of the learning model by 92.8%. "The ANOVA test shows a significance value (Sig) of 0.000, and the coefficient test also produces a Sig value of 0.000, which shows that the learning model has a significant influence on student activities."   Keywords: student activities, guided inquiry, project based learning, Problem Based Learning (PBL)
Co-Authors Dwi Susilowati Ferliansyah Zais Juhary Ali Meilia Risna Rindawati Shinta Ayu Purnamasari Tulus Suryanto