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Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya
Published by Universitas Dharma Andalas
ISSN : -     EISSN : 28099508     DOI : https://doi.org/10.47233/jppisb
Core Subject : Religion, Economy, Humanities, Science, Social,
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya (JPPISB) merupakan media jurnal elektronik yang diterbitkan oleh Universitas Dharma Andalas sebagai sarana untuk penyebaran dan publikasi hasil penelitian dan pengkajian pemikiran kritis mahasiswa yang orisinil dan up to date. JPPIM memuat artikel bidang Ilmu Sosial Budaya, yang diterbitkan 2 (empat) kali dalam setahun yaitu bulan Januari dan juli. Redaksi menerima artikel hasil penelitian skripsi, tesis dan tugas-tugas perkuliahan mahasiswa.
Arjuna Subject : Umum - Umum
Articles 105 Documents
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Pengaruh kompetensi auditor dan beban kerja Terhadap kemampuan auditor dalam mendeteksi Kecurangan Dengan skeptisme profesional Sebagai Variabel Intervening Studi Empiris Pada Kantor Akuntan Publik Di Kota Bandung Eka Falah Ramadhan; Rita Yuniarti
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 5 No 1 (2026): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppisb.v5i1.2354

Abstract

This study aims to determine whether workload and auditor competence both partially and simultaneously influence the auditor's ability to detect fraud through professional skepticism among external auditors working at Public Accounting Firms (KAP) in Bandung. The factors examined in this study include workload and competence as independent variables, professional skepticism as the intervening variable, and the auditor's ability to detect fraud as the dependent variable.The population for this study consists of all auditors at KAPs operating in Bandung; however, only 26 firms agreed to participate. While questionnaires were distributed to all active auditors, only 185 were fully completed and eligible for use. The sampling technique employed was non-probability sampling using the accidental sampling method. Data analysis was performed via multiple linear regression using SPSS 27.The results indicate that auditors with a high workload tend to experience a decrease in professional skepticism, which subsequently leads to a decline in their ability to detect fraud. Conversely, auditors with high competence tend to possess high professional skepticism, where such skepticism increases their level of awareness when encountering symptoms of fraud.
Representasi Kekerasan Dalam Ranah Keluarga Terhadap Tokoh Perempuan Dalam Film Rumah Untuk Alie Elsa Tri Aisiyah; Arief Sudrajat; Ahmad Ridwan
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 5 No 1 (2026): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppisb.v5i1.2359

Abstract

Peranan Sosiologi Dalam Kebijakan Pemerintah Terhadap Interaksi Sosial Dan Pemberdayaan Masyarakat Emi Handrina
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 5 No 1 (2026): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppisb.v5i1.2405

Abstract

The government is an institution that has the authority and responsibility to regulate and manage the government affairs of a country or region. The government is tasked with making policies that are in accordance with the needs and aspirations of the community, and also implementing these policies by taking concrete actions. Sociology also discusses the inequality that occurs in society related to social class, gender, ethnicity, and other factors. Sociology will also analyze various things so that patterns of injustice and discrimination that occur can be identified and explained. Then, the authorities can take solutions to this inequality. Social interaction between human groups also occurs in society. This interaction is more dominant when there is a clash between individual interests and group interests. Overcoming the problems faced, of course, many obstacles and challenges are found. However, the role of local government to bear such a great risk is not only a necessity but also how the government embraces all components of society to be included in the process of regional development and community empowerment.
Konstruksi Keamanan Kepabean Dalam Framing Media Sosial Bea Cukai Batam 2025 Latifah Gusri; Ria Anisa
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 5 No 1 (2026): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppisb.v5i1.2436

Abstract

Analisis Pengaruh Produk Domestik Regional Bruto (PDRB) Dan Suku Bunga Terhadap Investasi Swasta Sektor Pertanian Di Sumatera Barat Periode Tahun 2014-2024 Dedi Julianto; Firsta Ninda Rosadi; Mieke Efrianda; Azel Febrya Putri
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 5 No 1 (2026): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppisb.v5i1.2673

Abstract

This study, entitled "Analysis of the Effect of Gross Regional Domestic Product (GRDP) and Interest Rates on Private Investment in the Agricultural Sector in West Sumatra for the 2014-2024 Period," aims to analyze the effect of GRDP and interest rates on private investment in the agricultural sector in West Sumatra between 2014 and 2024. The data used are secondary time series data obtained from the Central Statistics Agency (BPS) of West Sumatra Province and the International Financial Statistics Agency (IFS). The analytical method used is Ordinary Least Squares (OLS) regression, with a predetermined equation model. The results indicate that GRDP has a significant positive relationship with private investment in the agricultural sector, while interest rates show a negative relationship. This study provides important insights into the factors influencing investment in the agricultural sector, which can serve as a reference for policymakers and investors.

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