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JOURNAL OF SCIENCE AND SOCIAL RESEARCH
Published by Smart Education
ISSN : 26154307     EISSN : 26153262     DOI : -
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences
Journal of Science and Social Research is accepts research works from academicians in their respective expertise of studies. Journal of Science and Social Research is platform to disclose the research abilities and promote quality and excellence of young researchers and experienced thoughts towards Change for Development. The journal releases on February and July.
Arjuna Subject : -
Articles 1,712 Documents
 165   166   167   168   169 
KONSEP TRANSFORMASI SPASIAL KORIDOR KAMPUNG KAUMAN SEMARANG: INTEGRASI IDENTITAS BUDAYA DAN RELIGI DALAM ARSITEKTUR TRADISIONAL Sepli Yandri; Yessy Christanti Silaban; Rusydina Sabila Fauzi
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6879

Abstract

This study aims to formulate a preservation strategy for Kauman Village in Semarang as a sustainable cultural and religious tourism destination through contextual corridor design. As an embryo of urban growth, Kauman currently faces physical degradation and identity erosion driven by uncontrolled modernization. The research methodology adopts Roger Trancik's integrated urban design theory, incorporating figure/ground (mass and void), linkage (visual-structural connectivity), and place (socio-cultural meaning of space) analyses, which are further synthesized through a SWOT matrix. The results formulate the "Wonderful of Java" design concept, a physical transformation that reintegrates traditional Joglo architecture and Islamic symbolism into the main corridor gates. This layout also offers tactical solutions, including dedicated parking facilities and traditional culinary zoning, to mitigate circulation congestion. The study concludes that spatial interventions rooted in local philosophy effectively preserve the dual "santri" and "Jawa" identity amidst capitalistic shifts, while successfully revitalizing the area's historical character as a religious public space.
ANALISIS SELEKSI FITUR PADA NETWORK INTRUSION DETECTION DENGAN NATURAL LANGUAGE PROCESSING Riki Andri Yusda; Sahren Sahren; Nurwati Nurwati; Shaqilla Swita Sarah; Dava Erlangga
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6883

Abstract

This study proposes a Natural Language Processing (NLP)-based feature selection approach for Network Intrusion Detection Systems (NIDS) using the CICIDS2017 dataset. To address high computational complexity caused by high dimensionality, network flows are normalized using Min-Max Scaling and transformed into textual representations via a consistent sentence template. The text data is then weighted using Term Frequency–Inverse Document Frequency (TF-IDF), followed by Chi-Square (Chi²) feature selection to isolate the most discriminative features. This process yields a dataset comprising 691,406 text documents with 302 textual features. Performance is evaluated using Random Forest, Linear Support Vector Machine (Linear SVM), and Naïve Bayes classifiers. Experimental results show that Random Forest achieves the highest accuracy at 97.3%, followed by Linear SVM at 96.4%, and Naïve Bayes at 83.2%. The confusion matrix further confirms that the vast majority of network traffic instances are correctly classified. These findings demonstrate that transforming tabular network data into textual formats using NLP, combined with TF-IDF and Chi-Square feature selection, successfully produces representative features, enhances intrusion detection performance, and effectively reduces data complexity in NIDS.
ANALISIS TRANSFORMASI GERAKAN SOSIAL POLITIK “BLACK LIVES MATTER” PADA TAHUN 2026 Josua Sitanggang; Ardli Johan Kusuma; Saurma MGP Siahaan
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6884

Abstract

This research aims to analyze the transformation of the Black Lives Matter (BLM) socio-political movement in 2026 by answering the question of how the movement has transformed in the present era. This research uses a descriptive-explanatory qualitative approach with a literature review technique, which gathers data from academic journals and credible international media coverage. The analysis was conducted using the social movement theory formulated by Oman Sukmana (2016), which divides the life cycle of social movements into four stages: emergence, coalescence, bureaucratization, and decline. The research results show that BLM experienced an explosive emergence in 2020 as an accumulation of structural dissatisfaction with police violence triggered by the death of George Floyd, then entered the coalescence stage thru digital consolidation and the expansion of cross-issue coalitions, followed by the bureaucratization stage thru the establishment of the Black Lives Matter Global Network Foundation, which ironically harbors structural contradictions between institutional centralization and the grassroots decentralization tradition. At the decline stage, the movement faced a financial accountability crisis, political-structural pressure following the return of the Trump administration's anti-DEI policies, and a significant decrease in public support. This study concludes that the decline of BLM more reflects a pattern of group failure, but does not necessarily mark the permanent extinction of the movement, rather a redefinition of the struggle toward institutional consolidation and quieter legal advocacy.
ANALISIS KARAKTERISTIK AKADEMIK MAHASISWA MENGGUNAKAN K-MEANS CLUSTERING BERDASARKAN TREN NILAI DAN HAMBATAN UJIAN Husnul Khair; Tengku Didi Ferdillah
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6900

Abstract

Abstract: This study categorizes students from the 2021 cohort based on academic performance dynamics to overcome the limitations of traditional, static GPA-based evaluations. This approach integrates grade growth trend (slope), remedial exam frequency, and thesis topic classification within the CRISP-DM framework. Utilizing the K-Means algorithm, students are segmented into three distinct clusters: High Achiever, At-Risk, and Critical Failure. The empirical results reveal that the group experiencing the sharpest performance decline (slope -0.720) exhibits the highest remedial exam frequency, averaging 3.69 times, and has not yet proposed a research topic. Conversely, students with positive grade trends display mature research readiness, predominantly focusing on Data Mining. These findings confirm a strong correlation between academic schedule interruptions and delayed graduation risks. The resulting taxonomy successfully maps holistic student risk profiles, serving as an effective early warning system for department policymakers to implement personalized and targeted interventions.   Keyword: K-Means; CRISP-DM; academic; text mining.   Abstrak: Penelitian ini mengelompokkan mahasiswa angkatan 2021 berdasarkan dinamika performa akademik guna mengatasi keterbatasan evaluasi tradisional berbasis IPK statis. Pendekatan ini mengintegrasikan variabel tren pertumbuhan nilai (slope), frekuensi ujian susulan, dan klasifikasi topik skripsi dalam kerangka kerja CRISP-DM. Menggunakan algoritma K-Means, mahasiswa dikelompokkan ke dalam tiga klaster: High Achiever, At-Risk, dan Critical Failure. Hasil analisis menunjukkan bahwa kelompok mahasiswa yang mengalami penurunan performa paling tajam (slope -0,720) memiliki rata-rata ujian susulan tertinggi, mencapai 3,69 kali, serta belum mengajukan topik tugas akhir. Sebaliknya, mahasiswa dengan tren nilai positif menunjukkan kesiapan riset yang matang, didominasi oleh topik Data Mining. Temuan ini membuktikan adanya korelasi kuat antara interupsi jadwal akademik dengan risiko keterlambatan kelulusan. Model taksonomi yang dihasilkan sukses memetakan profil risiko mahasiswa secara holistik, sekaligus berfungsi sebagai sistem deteksi dini bagi pengambil kebijakan program studi untuk melakukan intervensi yang lebih personal dan tepat sasaran.   Kata kunci: K-Means; CRISP-DM; akademik; text mining.
ANALISIS SISTEM PENCATATAN DAN PELAPORAN KEUANGAN PADA UMKM MAMI KIYUMI MENGGUNAKAN APLIKASI RANDU Dina Triyani; Nurhayati Nurhayati
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6919

Abstract

Abstract: This study aims to analyze the financial recording and reporting system at the MSME "Dapur Mami Kiyumi" using the Randu: MSME Accounting application. The study employs a descriptive method with a qualitative approach. Data were collected through observation, interviews, documentation, and a literature review. The results indicate that prior to using the Randu application, financial recording was performed manually and in a rudimentary manner, resulting in poorly organized financial statements. After adopting the Randu application, the recording process became more systematic and capable of automatically generating financial statements such as general journals, trial balances, income statements, and balance sheets. Despite facing challenges in using the application specifically a lack of accounting knowledge and limited technological skills the Randu application proved effective in enhancing the effectiveness, efficiency, and accuracy of financial recording and reporting for the MSME Dapur Mami Kiyumi. Keywords: MSME, financial recording, financial reporting, Randu application, accounting digitalization    Abstrak: Penelitian ini bertujuan untuk menganalisis sistem pencatatan dan pelaporan keuangan pada UMKM Dapur Mami Kiyumi menggunakan aplikasi Randu: Akuntansi UMKm. Penelitian ini menggunakan metode  Deskriptif dengan pendekatan kualitatif. Data diperoleh melalui observasi, wawancara, dokumentasi, dan studi kepustakaan. Hasil penelitian menunjukkan bahwa sebelum menggunakan aplikasi randu, pencatatan keuangan masih dilakukan secara manual dan sederhana sehingga laporan keuangan belum tersusun dengan baik. Setelah menggunakan aplikasi randu, proses pencatatan menjadi lebih sistematis dan mampu menghasilkan laporan keuangan secara otomatis, seperti jurnal umum, neraca saldo, laporan laba rugi, dan neraca. Meskipun masih terdapat kendala dalam penggunaan aplikasi, seperti kurangnya pemahaman akuntansi dan keterampilan menggunakan teknologi, aplikasi randu terbukti membantu meningkatkan efektivitas, efisiensi, dan akurasi pencatatan serta pelaporan keuangan pada UMKM dapur Mami Kiyumi. Kata kunci: UMKM, pencatatan keuangan, pelaporan keuangan, aplikasi Randu, digitalisasi akuntansi.
PENGARUH MANAJEMEN WAKTU TERHADAP PRESTASI BELAJAR MAHASISWA PROGRAM STUDI MANAJEMEN UNIVERSITAS ROYAL Rullyah Safitri Br Silalahi; Putri Saskia Ramadhani; Vania Fitri Andriani Nasution; Al Tezar Fauzi; Nirda Julianda
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.6927

Abstract

Abstract: This study aims to determine the effect of time management on the academic achievement of Management Study Program students. Time management is an individual's ability to plan, organize, and utilize time effectively to support academic activities. Student academic achievement is seen as an indicator of the success of the learning process. This study used a quantitative method with an associative approach. Data were collected through the distribution of questionnaires to Management Study Program students. The data analysis technique used was simple linear regression. The results showed that time management had a positive and significant effect on student academic achievement. Keywords: Time Management, Academic Achievement, Management Students   Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh manajemen waktu terhadap prestasi belajar mahasiswa Program Studi Manajemen. Manajemen waktu merupakan kemampuan individu dalam merencanakan, mengatur, dan memanfaatkan waktu secara efektif untuk menunjang aktivitas akademik. Prestasi belajar mahasiswa dipandang sebagai indikator keberhasilan proses pembelajaran. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data dikumpulkan melalui penyebaran angket kuesioner kepada mahasiswa Program Studi Manajemen. Teknik analisis data yang digunakan adalah regresi linier sederhana. Hasil penelitian menunjukkan bahwa manajemen waktu berpengaruh positif dan signifikan terhadap prestasi belajar mahasiswa. Kata kunci: Manajemen Waktu, Prestasi Belajar, Mahasiswa Manajemen
PENGARUH PENGETAHUAN KEUANGAN DAN PENGGUNAAN APLIKASI FINANSIAL TERHADAP KEMAMPUAN PENGAMBILAN KEPUTUSAN KEUANGAN GEN Z DI ASAHAN Rianti Distiary Harahap; Riska Anggiyansyah; Zoya Suhada; Sella Kumalasari; Bela Astuti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.6928

Abstract

Abstract: Financial knowledge and the use of financial technology are important factors that influence an individual's ability to make financial decisions, especially among Generation Z who actively use financial applications in their daily economic activities. This study aims to analyze the impact of financial knowledge and the use of financial applications on the financial decision-making ability of Generation Z in Asahan Regency. The research method used was quantitative with a survey approach. Data were collected through questionnaires distributed to respondents, then analyzed using multiple linear regression. The results showed that financial knowledge has a positive and significant influence on financial decision-making ability. In addition, the use of financial applications was also shown to have a positive and significant influence on the financial decision-making ability of Generation Z. These findings indicate that increasing financial literacy and optimizing the use of financial applications can encourage Generation Z to make more rational and responsible financial decisions. Keywords: Financial Literacy, Financial Apps, Financial Decisions, Gen Z   Abstrak: Pengetahuan keuangan dan penggunaan teknologi keuangan merupakan faktor penting yang memengaruhi kemampuan individu dalam mengambil keputusan keuangan, terutama di kalangan Generasi Z yang aktif menggunakan aplikasi keuangan dalam aktivitas ekonomi sehari-hari. Penelitian ini bertujuan untuk menganalisis dampak pengetahuan keuangan dan penggunaan aplikasi keuangan terhadap kemampuan pengambilan keputusan keuangan Generasi Z di Kabupaten Asahan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang dibagikan kepada responden, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan keuangan memiliki pengaruh positif dan signifikan terhadap kemampuan pengambilan keputusan keuangan. Selain itu, penggunaan aplikasi keuangan juga terbukti memiliki pengaruh positif dan signifikan terhadap kemampuan pengambilan keputusan keuangan Generasi Z. Temuan ini menunjukkan bahwa peningkatan literasi keuangan dan optimalisasi penggunaan aplikasi keuangan dapat mendorong Generasi Z untuk mengambil keputusan keuangan yang lebih rasional dan bertanggung jawab. Kata kunci: Literasi Keuangan, Aplikasi Finansial, Keputusan Keuangan, Gen Z
ANALISIS STRATEGI BAURAN PEMASARAN DALAM MENINGKATKAN PENDAPATAN UMKM TAHU DAN TEMPE DI DESA GELAM SEI SARIMAH Fitrianingsih Fitrianingsih; Aulia Sapitri
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 6 No. 3 (2023): October 2023
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v6i3.6929

Abstract

Abstract: This study aims to analyze the marketing strategy of tofu and tempeh business in Gelam Sei Sarimah Village, Bandar Khalipah District, Serdang Bedagai Regency, in improving sales revenue. The research employed a qualitative approach using observation, in-depth interviews, and documentation as data collection techniques. The research informants consisted of one business owner and six customers selected purposively. The findings indicate that the marketing strategy focused on product quality management, flexible pricing, distribution through intermediaries, and word-of-mouth promotion. Before the implementation of a more structured marketing strategy, the business relied heavily on traditional markets and had a limited market reach. After strengthening product quality, customer relationships, and distribution efficiency, the business was able to maintain customer loyalty and improve sales stability despite increasing raw material prices. However, the use of digital media for promotional activities remained limited, leaving considerable opportunities for market expansion. This study implies that integrating traditional marketing strategies with digital marketing can enhance the competitiveness and sustainability of tofu and tempeh micro and small enterprises. Keywords: Marketing Strategy, Micro And Small Enterprises, Tofu And Tempeh, Sales Revenue, Marketing Mix.   Abstrak: Penelitian ini bertujuan menganalisis strategi pemasaran usaha tahu dan tempe di Desa Gelam Sei Sarimah Kecamatan Bandar Khalipah Kabupaten Serdang Bedagai dalam meningkatkan pendapatan penjualan. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Informan penelitian terdiri atas satu pengelola usaha dan enam pelanggan yang dipilih secara purposive. Hasil penelitian menunjukkan bahwa strategi pemasaran yang diterapkan meliputi pengelolaan kualitas produk, penetapan harga yang fleksibel, distribusi melalui pengepul, dan promosi dari mulut ke mulut. Sebelum penerapan strategi pemasaran yang lebih terarah, jangkauan pasar masih terbatas dan penjualan sangat bergantung pada pasar tradisional. Setelah dilakukan penguatan pada aspek kualitas produk, hubungan pelanggan, dan efisiensi distribusi, usaha mampu mempertahankan pelanggan tetap dan meningkatkan stabilitas penjualan meskipun menghadapi kenaikan harga bahan baku. Namun, pemanfaatan media digital sebagai sarana promosi masih belum optimal sehingga peluang perluasan pasar masih terbuka. Penelitian ini memberikan implikasi bahwa integrasi strategi pemasaran tradisional dengan pemasaran digital dapat menjadi alternatif untuk meningkatkan daya saing dan keberlanjutan usaha tahu dan tempe. Kata kunci: Strategi Pemasaran, Umkm, Tahu Dan Tempe, Pendapatan Penjualan, Bauran Pemasaran.
PENGARUH ELECTRONIC WORD OF MOUTH TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Tour And Travel Baba Alfatih Medan) Fitrianingsih Fitrianingsih; Sintya Rahman
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 7 No. 2 (2024): May 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i2.6930

Abstract

Abstract: This study aims to determine the effect of e-Wom on customer loyalty with customer satisfaction as an intervening variable (Case Study on Baba Alfatih's Tour and Travel). The research method used is a quantitative method using the help of SPSS version 25.00. which was collected from the results of distributing questionnaires to Baba Alfatih Tour And Travel customers as many as 90 respondents. The analytical method used in this study is using instrument tests, namely validity and reliability tests. The classic assumption test is the normality test, multicolonearity test, heteroscedasticity test, multiple linear regression analysis, analysis of the coefficient of determination (R2), hypothesis testing, namely the T test and path analysis (Path analysis). The results of SPSS in this study are that electronic word of mouth variables have an effect on customer satisfaction, electronic word of mouth variables have no effect on customer loyalty, customer satisfaction variables have an effect on customer loyalty, Customer Satisfaction Variables mediate the effect of E-WOM on customer loyalty. Keywords: Electronic Word Of Mouth, Customer Loyalty, Satisfaction Customers   Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Electronic Word Of Mouth Terhadap Loyalitas Pelanggan Dengan Kepuasan Pelanggan Sebagai Variabel Intervening (Studi Kasus Pada Tour And Travel Baba Alfatih). Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan bantuan SPSS versi 25.00.yang dikumpulkan dari hasil penyebaran kuisioner kepada pelanggan Tour And Travel Baba Alfatih sebanyak 90 responden. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan uji instrumen yaitu uji validitas dan reliabilitas. Uji asumsi klasik yaitu uji normalitas , uji multikolonearitas, uji heteroskedasitas, analisis regresi linier berganda, analisis koefisien determinasi (R2), uji hipotesis yaitu uji T dan analisis jalur (Path analysis). Hasil dari SPSS dalam penelitian ini yaitu variabel electronic word of mouth bepengaruh terhadap kepuasan pelanggan, variabel electronic word of mouth tidak berpengaruh terhadap loyalitas pelanggan, Variabel kepuasan pelanggan berpengaruh terhadap loyalitas pelanggan, Variabel Kepuasan Costumer memediasi pengaruh Electronic Word Of Mouth terhadap loyalitas pelanggan. Kata Kunci: Electronic Word Of Mouth, Loyalitas Pelanggan, Kepuasan Pelanggan
PENGARUH KOMPETENSI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT SERDANG BEDAGAI Christin Natalia Sianipar; Nurrahmi Luthfiah Putri
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.6931

Abstract

Abstract: This study aims to examine the effects of auditor competence and auditor independence on audit quality at the Inspectorate Office of Serdang Bedagai Regency. The study is motivated by the relatively low rate of follow-up actions on audit findings and the occurrence of unsuccessful regional development projects, both of which indicate weaknesses in the effectiveness of the internal oversight system. This research employed a quantitative approach using a replication research design. The study population consisted of all Regional Apparatus Work Units (Satuan Kerja Perangkat Daerah/SKPD) responsible for financial management within the Serdang Bedagai Regency Government. A total of 30 respondents were included using a total sampling (census) technique. Primary data were collected through a structured questionnaire, while secondary data were obtained from a review of relevant literature. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS software. The findings reveal that (1) auditor competence has a positive and statistically significant effect on audit quality; (2) auditor independence has a positive but statistically insignificant effect on audit quality; and (3) auditor competence and auditor independence simultaneously have a significant effect on audit quality. These findings suggest that improvements in audit quality within the Serdang Bedagai Regency Inspectorate are more strongly influenced by auditor competence than by auditor independence. Keywords: auditor competence; auditor independence; audit quality; internal audit; inspectorate.   Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi auditor dan Independensi Auditor terhadap Kualitas Audit pada Kantor Inspektorat Kabupaten Serdang Bedagai. Latar belakang penelitian didasari oleh masih rendahnya tindak lanjut hasil audit dan adanya proyek daerah yang gagal, yang menunjukkan lemahnya efektivitas pengawasan internal. Metode penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian replikasi. Sampel penelitian adalah seluruh SKPD yang menagani keuangan di lingkungan Pemerintah Kabupaten Serdang Bedagai yang berjumlah 30 orang, diambil dengan teknik total sensus. Data primer dikumpulkan melalui penyebaran kuesioner, sedangkan data sekunder diperoleh dari studi pustaka. Analisis data dilakukan melalui uji validitas, uji reliabilitas, uji asumsi klasik, dan regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas audit; (2) independensi auditor berpengaruh positif namun tidak signifikan terhadap kualitas audit; dan (3) secara simultan kompetensi dan independensi auditor berpengaruh signifikan terhadap kualitas audit. Temuan ini mengindikasikan bahwa peningkatan kualitas audit di Inspektorat Kabupaten Serdang Bedagai lebih dominan dipengaruhi oleh kompetensi auditor dibandingkan independensinya. Kata kunci: Kompetensi Auditor, Independensi Auditor, Kualitas Audit, Inspektorat, Pengawasan Internal.

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