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Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Published by Universitas Muhammadiyah Surakarta
ISSN : 24773328     EISSN : 28077245     DOI : -
Core Subject : Health, Science, Education, Social, Engineering,
Computer Science & IT Engineering Medicine & Pharmacology Social Sciences Other
The International Summit on Science, Technology and Humanity (ISETH) is organised by Universitas Muhammadiyah Surakarta. This summit aims to provide a platform for researchers and academics to share their research findings with others and meet lecturers and researchers from other institutions and to strengthen the collaboration and networking amongst the participants.
Arjuna Subject : Umum - Umum
Articles 1,013 Documents
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The Effect of Board Composition, Audit Report Lag, Auditor Switching, Audit Committee and Audit Tenure on Audit Quality Rifany, Risty; Trisnawati, Rina; Kholillulloh, Fajar
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5400

Abstract

Purpose: To examine the effect of board composition, audit report lag, auditor switching, audit committee and audit tenure on audit quality in companies listed on the Indonesia Stock Exchange. This research is based on several findings of cases of embezzlement of funds and taxes that have occurred in several metal subsector companies and the like, related to the low quality of the resulting financial statements. Methodology: The method used in this research is the quantitative method. The population in this study imcluded manufacturing companies in the metal subsector and the like listed on the IDX in 2019-2023. The sampling technique used in this research is the saturated sampling technique, and the final result of the data sample is 85. The data analysis method uses SPSS software to test the logistic regression analysis method. Results: Based on the results of the analysis using the dummy method, it is concluded that the board composition variable, audit report lag, and audit committee have a significant effect on audit quality, while the auditor switching variable and audit tenure have no significant effect on audit quality. Applications/Originality/Value: The results of this study are hoped to provide benefits to auditors, company management, and the scientific field because this research discusses and provides recommendations on what factors can affect audit quality. As well as this understanding can be used as a recommendation for improving performance and corporate governance. this research is a development of previous research with updated independent variables on board composition and audit committee. From the results of the literature review, it is found that there are still few studies that discuss the impact of board composition on audit quality by measuring the number of boards of directors in the company.
Sustainability Report Disclosure Reviewed with Good Corporate Governance Mechanism Pangestu, Ilham Ferdinan; Zulfikar, Z
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5401

Abstract

Objective: The objective of this study is to study how good corporate management mechanisms affect sustainability report disclosure. Methodology: This study uses quantitative methods and uses non-probability (purposive) examination techniques. A total of 81 samples that meet the criteria of companies listed in the LQ-45 Index are the subjects of this study. SPS software is used to analyze information through statistical analysis. Results: This study found that factors between the Board of Commissioners and the Board of Directors have a significant influence on the disclosure of sustainability reports. The results of the study indicate that a good partnership between the Board of Commissioners (operational supervisor) and the Board of Directors (operational person) can enable companies to report sustainability report disclosures widely. The combination of proper supervision and proper policy setting encourages companies to be proactive in. Application/Originality/Value: This study extends the stakeholder theory which states that the Board of Commissioners and the Board of Directors have a good relationship with sustainability disclosure. The GRI 2021 Index, which is the latest index, is used in this study.
The Effect of Public Ownership Portion, Financial Distress, and Long-Term Risk on Voluntary Disclosure Winasis, Dery Awang; Sari, Shinta Permata
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5402

Abstract

Purpose: This study seeks to examine the impact of public ownership, financial distress, and long-term risk on the extent of voluntary disclosures made by companies that belong to the property and real estate sector listed on the Indonesia Stock Exchange. Methodology: The data from the 2020–2022 annual reports of real estate and property firms listed on the Indonesia Stock Exchange are used in this study. A sample of 123 companies are chosen using a purposive sampling technique. The hypotheses are tested using SPSS 25's multiple linear regression analysis. Results: The results of this study show that both public ownership and financial distress have a negative effect on voluntary disclosure. Conversely, long-term risk has a significant effect on voluntary disclosure. Applications/Originality/Value: This research endeavors to identify the factors that investors should consider when assessing the performance of a company prior to making investment decisions. From an academic perspective, this research aims to enhance the understanding and knowledge of the subject matter, contributing to the advancement of accounting science, specifically financial accounting. Moreover, the findings may provide valuable insights to companies in their decision-making processes and serve as a reference point for future research.
The Effectiveness of QRIS Usage as a Digital Transaction Tool for Youth in Blora Regency Sriantika, Elsa; Abidin, Ali Zainal
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5403

Abstract

This study examines the effectiveness of QRIS usage among the youth in the Blora Regency. This research aims to determine the effectiveness of QRIS as a digital transaction tool and to observe the behavioral patterns of QRIS usage within the youth community in the Blora Regency. Blora Regency was randomly selected as the research area, focusing on a region that has not been widely publicized. The research approach is qualitative, with data from primary sources through questionnaires. A total sampling of 104 respondents, aged 15-35 years residing in Blora Regency, was used. To ensure sufficient information and data saturation, we selected 104 respondents, focusing on respondent variation to identify key elements influencing the phenomenon under study. Data collection in this study employed closed questionnaires, and the data analysis method was qualitative descriptive with content analysis, along with source triangulation for data validity. The use of this method, with random selection of informants from the youth of Blora Regency, allows for diverse perspectives on QRIS, reducing bias in the analysis. The study results indicate that QRIS in Blora Regency is less effective because not all places accept QRIS. To enhance QRIS effectiveness, we need to actively expand the network of places that accept QRIS and increase awareness among the younger generation. Regarding youth behavior towards QRIS, their primary motivation for using QRIS is a personal experience, but the recommendation level of QRIS to others tends to be low. These findings highlight the need to address security issues and improve infrastructure for better QRIS effectiveness.
The Impact of GDP, Inflation, Exchange Rate, and IA-CEPA on the Indonesia-Australia Trade Deficit Aulia, Fitrotul Anindita; Kuncoro, Trian Gigih
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5404

Abstract

Purpose: Information Globalization has increased international trade cooperation, including the growing ties between Indonesia and Australia through the IA-CEPA agreement. However, despite Australia being a strategic partner, it contributes significantly to Indonesia's trade deficit. This study aims to identify the factors driving the trade deficit between Indonesia and Australia. It analyzes the impact of the IA-CEPA agreement and the macroeconomic variables of both countries. These variables include Indonesia's GDP, Australia's GDP, Indonesia's inflation, Australia's inflation, and the Rupiah exchange rate. Methodology: This research adopts a quantitative approach, using data spanning the period from 1991 to 2023, sourced from the International Trade Centre, International Monetary Fund, and Organisation for Economic Cooperation and Development. To analyze these variables' short-term and long-term effects, the study employs the Error Correction Model (ECM) method using Eviews 9. Results: The results indicate that, in both the short and long term, Australia's GDP has a significantly positive effect on Indonesia's trade balance. Conversely, Indonesia's GDP and inflation significantly negatively impact in the long term. Australia's inflation is found to have a significant negative impact in the short term. Additionally, the IA-CEPA agreement has a significant negative effect in both the short and long term. Meanwhile, the exchange rate does not show a significant influence in either period. Applications/Originality/Value Indonesia must take strategic steps to improve bilateral trade performance with Australia by developing potential sectors, controlling inflation, and strengthening the competitiveness of local industries.
Tabarruj in the Qur'an (Analytical Study of Surah Al-Ahzab Verse 33 According to Tafsir Al-Munir) Mohammad, Shafwatun Nada; Rhain, Muhammad Ainur
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5405

Abstract

The problem with Tabarruj is that there are many women among us nowadays who dress up too much, which can cause crime. Many women today follow fashion, and it can endanger them. There are many phenomena of women not wearing the hijab, being open, and exposing their private parts to men who are dressed up excessively and can cause crimes. Many women today follow fashion, and it can endanger them. There are many phenomena of women not wearing the hijab, being open, and revealing their private parts to other men, which generally means that decent women will not show off this jewelry or even wear something that is unnatural to wear. This research discusses the meaning of tabarruj in the Tafsir of the Qur'an surah al-Ahzab verse 33 according to contemporary mufassir namely Wahbah Az-Zuhaili in his book of Tafsir Tafsir al-Munir. The aim of this research is to analyze how the verses about tabarruj are interpreted and what the forms of tabarruj are according to Wahbah Az-Zuhaili in Tafsir Al-Munir Munir. This research uses a literature review with a qualitative and technical approach. Descriptive analysis. The results of this research show that Wahbah Az-Zuhaili agrees with interpreting the tabarruj verses, namely the act of a woman displaying her jewelry to attract the attention of other people who are not her mahrim.
Teacher Strategies in Developing Tolerance Attitudes in Students at SMPIT Al-Anis Kartasura Utami, Hanida Putri; Azzani, Mohammad Zakki; Maksum, Muhammad Nur Rochim
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5406

Abstract

This research aims to describe teachers' strategies for developing students' attitudes of tolerance at SMPIT AL-Anis Kartasura. This research is qualitative research with a descriptive qualitative research type, with a research approach in the form of phenomenology. The data in this research was obtained using data collection techniques in the form of observation, interviews, and documentation. Next, the data was analyzed using the Miles and Huberman model analytical technique through 3 stages: data reduction, data presentation, and verification or conclusion. The results of this research show that teachers have made various efforts to develop an attitude of tolerance towards students at SMPIT AL-Anis Kartasura so that regular students and students with special needs have the same opportunities and rights in obtaining education. From this research, it was concluded that the teacher's strategy in instilling an attitude of tolerance in students at the school was by preparing lesson plans, giving advice or warnings to students, being an example or role model in behavior, using group discussion methods in learning, and familiarizing all students with to mingle with each other through routine school activities without differentiating between them.
The Assessment Instrument Development of Muhammadiyah Da'wah Strategy Subando, Joko; Samsuri, Muh.; Rohimah, Siti; Mulyanto, M; Anshori, Isa
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5407

Abstract

This research aims to develop an assessment instrument for Muhammadiyah da'wah strategy. This research is developed research by adapting Borg and Gall's development research steps. The research activity begins by analyzing books and articles related to Muhammadiyah to gain the instrument construct. The construct is utilized to be a basis for compiling a prototype instrument which is then validated by 5 experts consisting of measurement experts (2 people), Muhammadiyah ideology experts (2 people) and language expert (1 person) to get an idea of the suitability of variables with indicators and the suitability of indicators with statements. The next stage is a limited trial that involves 25 people from the regional leader of Muhammadiyah Karanganyar. It is then continued to an expanded trial that involves 322 respondents from the regional leader of Muhammadiyah Karanganyar, Sragen, and Boyolali. Data from limited trial are analyzed by using EFA, while data from expanded trial are analyzed by using CFA. This research succeeds in developing an assessment instrument of Muhammadiyah da'wah strategy. The number of items and aspects measured include aspects of community development (5 items), life quality improvement (5 items), cadres strengthening (9 items), association strengthening (6 items), and political and state strategies (6 items) so that there is a total of 31 items. The instrument has guaranteed content validity that is shown by the calculated v aiken value of 0.933-1.00 (>0.933). It also has guaranteed construct validity that is shown by the factor loading value for each statement item ranging from 0.61-0.93 (> 0.5). The instrument also has a guaranteed reliability instrument that is shown by the construct reliability (CR) value of 0.620-0.964 (>0.6). The measurement model is considered to be a feasible model because it meets 7 criteria, namely calculated chi square/df (1.40<2), RMR (0.029<=0.05), RMSEA (0.052<=0.08), NFI (0.96>=0.9), NNFI (0.98>=0.9), CFI (0.99>=0.9), IFI (0.99>0.9). With the presence in a guarantee of validity and reliability as well as the feasibility of the measurement model, the instrument can be used to measure the accuracy of Muhammadiyah da’wah strategy.
The Consistency of the Qur'an in Critizing Flexing Culture in Society: Maqashidiyah Approach Azizah, Alfiyatul
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5408

Abstract

Flexing has been a tradition across generations in human History, although with different materials to show off. This feeling of arrogance and needing recognition from others has become a social phenomenon that, if not resolved immediately, will damage the well-being of human life. This research aims to show the consistency of the Al-Qur'an in criticizing this destructive culture and offering solutions to this problem. By thematic methods and maqasidiyyah approach, this research concludes that the Al-Qur'an consistently criticizes the culture of hubb ad dunya with the revelation of verses periodically in Mecca and Medina periods. And spiritually, realizing our position among the creators is the way to avoid this social disease.
The Constellation of Meaning of Mahabbah and Raghiba in the Qur'an: A Semantic Analysis by Toshihiko Izutsu Faradiella, Elvynanda; Nugroho, Kharis
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5409

Abstract

Vocabulary in the Quran is a word that has an important role in determining the conceptual arrangement of the worldview standards for the meaning of the Quran. Semantics is a term for the study of the analysis of the science of the Quran and the study of the meaning of a word in a language that, according to Toshihiko Izutsu, is studied by looking for the basic meaning, rational meaning, synchronic and diachronic, as well as the weltanschauung of the word in the Quran. From the word mahabbah, we can see that he is talking about Allah's love for His servants, servants of Allah, fellow creatures, and also the worldly. Meanwhile, Raghiba tends to feel like belonging to a creature. The analysis of this article will discuss how the concepts of mahabbah and raghiba are related to the concept of the meaning of the Quran further. Therefore, the author wants to study the "Constellation of the Meanings of Mahabbah and Raghiba in the Al-Quran (Semantic Study of Toshihiko Izutsu)".

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