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INDONESIA
Akrab Juara : Jurnal Ilmu-ilmu Sosial
Published by Yayasan Akrab Pekanbaru
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
Biochemistry, Genetics & Molecular Biology Chemistry Medicine & Pharmacology
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Arjuna Subject : Pharmacology, Toxicology and Pharmaceutics - Ilmu Farmasi
Articles 61 Documents
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Search results for , issue "Vol. 4 No. 2 (2019)" : 61 Documents clear
PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI DAN KOMITMEN PROFESI TERHADAP PERTIMBANGAN MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN KLIEN PADA KAP DI KOTA MEDAN Silalahi, Fransiska; Girsang, Julita Br; Nainggolan, Rosalina; Bu’ulolo, Yamamoni
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine the effect of auditor professionalism, professional ethics and professional commitment to materiality considerations in auditing clients' financial statements in KAP in the city of Medan. The research method was carried out by questionnaire method. Classic assumption test, multiple regression test and hypothesis test, testing this study using SPSS version 23 for windows. Based on the results of the distribution of 74 questionnaires by sample, and the results of the study show that partially auditor professionalism does not affect materiality with a significant value t-count greater than 0.05 while professional ethics and professional commitment partially influence the consideration of materiality with t-count values smaller 0.05. Simultaneously auditor professionalism, professional ethics and professional commitment have a significant positive effect on materiality considerations in auditing; financial reports on KAP in the city of Medan.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUASAN PELANGGAN Hidayat, Aris; Suwarsito, Suwarsito; Herawati, Niken
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This research aims to identify and analyze the effect of the product quality and price variables toward customer’s satisfaction. Method of data collection in this research is using the survey method with questionnaires. Population in this research is student of Ganesa Vocational School. Based on the results of the analysis, it indicates that product quality has a significant effect on the customer’s satisfaction indicated by the t significant value 0.000 less than α =0.05. product quality and price significantly influence the customer’s satisfaction shown by F significant value of 0.000 smaller than α=0.05 and are able contribute to the customer’s satisfaction variables of 0.515 or 51.5 % the remaining 40.6% is influenced by other variables that are not examined in this research.
PENGGUNAAN METODE JARITMATIKA UNTUK MENINGKATKAN HASIL BELAJAR SISWA PADA MATA PELAJARAN MATEMATIKA MATERI PENJUMLAHAN DAN PENGURANGAN DI KELAS IA SD INPRES MAUMERE Salome, Maria
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Mathematics is something that is related to abstract ideas / concepts arranged hierarchically through deductive reasoning. The aim of Mathematics learning is focused on mastering the concept of counting and memorizing skills based on the facts in the field. For that Mathematics is taught to students with the aim that students are able to solve problems in daily life by counting. The skill of counting multiplication as part of Mathematics is very much needed by humans in various aspects of life. In the Mathematics learning Material Addition and Subtraction in class IA SD Inpres Maumere, a decrease in student learning outcomes was found. This is because many of the students consider Mathematics as a difficult subject, so their learning enthusiasm decreases. Therefore, researchers use the Jarithmetic method as an effort to make Mathematics lessons fun and students can improve their learning outcomes
GAME WHAC-A-MOLE BERBASIS AUGMENTED REALITY SEBAGAI MEDIA PEMBELAJARAN HEWAN KARNIVORA DAN HERBIVORA Hariadi, Fajar
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Visual media are very useful to transfer information from one person to others. The game is an interactive visual media where players can interact with what they saw on the digital screen. It can be used to make a pleasing interactive education. Combining the popular game whack-a-mole with Augmented Reality can make children easily understand which animal is Carnivore and which one is a herbivore. So we hope this prototype can support traditional education to transfer the information to children.
PENGARUH ETIKA, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT: Studi pada Auditor di Kantor Akuntan Publik Kota Medan Siregar, Zuriah Hanum; Yasri, Fikri Ilmi; Simbolon, Canri; Uli Sipahutar, Tetty Tiurma
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The audit report that has been made by the auditor must have a good grade quality. Because it must be distributed to such as shareholder and the investor for the basic-decision making. Meanwhile, it must have trusted, indepedently competent element such as Kantor Akuntan Publik (KAP) to gain trust for the reportuser because beside the user, it needed by the external author for the right and accurate report and can later be used for the economic decision-making. so then, the report itself can be counted as well. However if the author has a bad reputation for their works, the result can be worse. For example the miswritten caused by the input on the accounting report. The aims of the research is to knowing the affect of auditor competency, independency and ethics towards audit qualityeither simultaneously or partially measured by the respondent. The research is using the descriptive verificated research towards causality object as for the data usingsampling data through simple random sampling which resulting 80 sample from the process. The research itself is using multiple regression-linear. It can be concluded that the auditor who works at KAP in Medan has a good competence, good independency and comprehend to apply the auditor ethics and has a good audit quality when perform their works.
PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI KASUS DI BPKP PERWAKILAN SUMATERA UTARA) Andini, Natasia; Sihombing, Triani Sylvana; Tarigan, Ema Saputri Br; Sipahutar, Tetty Tiurma Uli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Abstract The accounting profession has an important role in the provision of reliable financial information for thr government, investors, creditors, shareholders, employees, debtors, also for the community and other parties concerned. The performance of auditorsis the ability of an auditor to produce findings or results of the examination of inspection activities for the management and financial responsibilities are carried out in an inspection team. Factor affecting the performance of the auditor is locus of control, leadership style and organizational commitment. The purpose of this study was to determine the effect of locus of control, leadership style and organizational commitment on the performance of auditors at BPKP of North Sumatra Representation Office. Research tool used was a data analysis technique multiple linear regression, F- test, t test. The location study performed at BPKP, which in the North Sumatra Respresentation Office. Based on the results of analysis show that the locus of control, leadership style and organizational commitment have positive influence on the performance of auditors at BPKP of North Sumatra Representation Office.
PENGARUH KOMPETENSI, INDEPEDENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN SUMATERA UTARA Putri Br S.Kemb, Riana Rantika Dwi; Isny, Rizki Septiandre; prasanti, Dessy; Sipahutar, Tetty Tiurma Uli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to examine whether competency, independence and organizational commitment influence the performance of government auditors in the Financial and Development Supervisory Agency (BPKP) of North Sumatra Representatives. The sample in research ii were 90 respondents. This study found that partially, the results of the study showed that the variable competence (X1), independence (X2) and organizational commitment (X3) had a positive and significant effect on the performance of government auditors. The F test results also show that simultaneously all the independent variables have a significant effect on the performance of the government auditor BPKP, this can be seen from a significant value of 6.944 where the value (6.944> 2.76) with a significant value of 0,000 is smaller than α = 0.05. The results showed that accepted and rejected means competency, independence and organizational commitment simultaneously had a significant effect on Auditor Performance at the Representative Office of North Sumatra's BPKP.
PENGARUH DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDITPADA KANTOR BPKP PROVINSI SUMATERA UTARA Zebua, Ester; Munthe, Dertina Eftaria; Sari, Dinda Wulan; Naibaho, Vitri Sari; Sipahutar, Tetty Tiurma Uli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study conducted to determine the effect of due professional care, accountability, the complexity of the audit, and time budget pressure on audit quality in BPKP of Sumatera Utara. Source of data in this study are primary data in the form of answer to the questionnaire to the auditor BPKP in Sumatera Utara and secondary data in the form of the number of auditors BPKP in Sumatera Utara. Method of determining the sampel in this study using purposive sampling method and the method that meets the criteria as much as 90 samples. Data analisystechinques in this study using multiple linear regression analisys, where the result showed a variable due professional care, accountability, and time budget pressure positive effect on audit quality, while the variable complexity of the audit negatively effect audit quality.
PENGARUH ACID TEST RATIO, DEBT TO ASSETS RATIO, DAN GROSS PROFIT MARGIN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Samosir, Gabriel Delfero; Pangaribuan, Pebrina Megawati; Habeahan, Sri Wira Hayati; Sembiring, Samuel Abel Tanta; Amelia, Jholant Bring Luck
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine Acid Test Ratio, Debt to Assets Ratio and Gross Profit Margin to Financial Performance in various industrial sector companies. This research method uses a purposive sampling method with a sample of 44 various industrial sector companies listed on the Indonesia Stock Exchange for the period 2014-2017. The analytical method used is the method of multiple linear regression analysis. The results of the coefficient of determination Effect of Acid Test Ratio, Debt to Assets Ratio and Gross Profit Margin on Financial Performance amounted to 0.128. This shows that 12.8% variation of acid test ratio, debt to assets ratio and gross profit margin can explain the relationship to financial performance, while the remaining 87.2% is explained by other variables. The results of this study indicate that partially Acid Test Ratio Gross dan Debt to Assets Ratio and Gross Profit Margin have not a significant effect on financial performance while Gross Profit Margin significant effect on financial performance. Simultaneously Acid Test Ratio, Debt to Assets Ratio and Gross Profit Margin significantly influence the financial performance of various industry sectors.
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik (KAP) di Kota Medan) Limbong, Lidang A. Veronika; Fransiska, Nadya; gaol, Nelli Lumban
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to examine and provide empirical regarding the effect of the independence, professionalism, level of education and work experience on the performance of the auditor. The research was carried out in Accountant Public Firm in Medan. This study used purposive sampling method. The data were collected through questions survey methods. Analysis data is to use multiple linear regression to look at the coefficient of the determination, the value of F statistics. The results of this study found that the independence, professionalism, level of education and work experience have a positive and significant impact on the performance of auditors. While auditors knowledge to detect errors had a negative effect and significant on the materiality level of judgment in an audit of financial statement. This proves that the higher level of independence, professionalism, level of education and work experience, the higher the performance results generated by the auditor.

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