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Jurnal Sains dan Teknologi
Published by Global Scients Publisher
ISSN : -     EISSN : 30639980     DOI : https://doi.org/10.62379/jsit
Core Subject : Science, Agriculture, Engineering,
Agriculture, Biological Sciences & Forestry Chemistry Civil Engineering, Building, Construction & Architecture Physics Transportation
Jurnal Sains dan Teknologi adalah jurnal yang diterbitkan oleh Global Scients Publisher dengan Nomor ISSN : 3063-9980 (Online - Elektronik) dengan yang bertujuan untuk mewadahi penelitian di bidang Sains dan Teknologi. Jurnal Sains dan Teknologi merupakan wadah informasi berupa hasil penelitian, studi kepustakaan, gagasan, aplikasi teori dan kajian analisis kritis dibidang Penelitian,
Arjuna Subject : Teknik (semua kategori) - Teknik (Lain-Lain)
Articles 3 Documents
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Search results for , issue "Vol. 2 No. 4 (2026): April - Juni" : 3 Documents clear
The Effect of Superior Intervention, Ethics, and External Disturbances on Auditor Independence Tampubolon, Ricky Bryan D.P.
Jurnal Sains Dan Teknologi | E-ISSN : 3063-9980 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the effect of superior intervention, ethics, and external disturbances on auditor independence, both partially and simultaneously. Using a quantitative approach with multiple linear regression, data were collected from 151 internal and external auditors in Jakarta with a minimum of two years of work experience through a questionnaire. The analysis results show that superior intervention has a significant negative effect on auditor independence, indicating that pressure or restrictions from management can reduce professional autonomy. Ethics were found to have a significant positive effect, meaning that the internalization of moral and professional values can strengthen auditors’ objectivity and resistance to external pressures. Meanwhile, external disturbances have a significant negative effect, suggesting that factors beyond the auditor’s control, such as resource limitations and restricted access to information, can undermine the quality of judgment and the auditor’s independent stance. Simultaneously, these three variables significantly affect independence, explaining 23.9% of the variation in auditor independence. These findings highlight the importance of control strategies to minimize management intervention, enhance continuous ethics education, and manage the risks of external disturbances to safeguard the integrity of the audit process. This study provides practical implications for audit organizations and regulators to strengthen policies, ethical culture, and adequate resource support so that auditor independence is maintained in order to achieve reliable and credible financial statements.
Pemodelan Matematika Risiko Bisnis Kuliner UMKM Kota (Studi Kasus: UMKM Pisang Epe di Pantai Losari) Farhan, Muh.; Putri, Naswa Azima; Khaeria, Nurul; Selviana, Atika Fairuq; Amanullah, Abdul; Naufal, Afiq; Ramadhan, Nur Rezky; Side, Syafruddin
Jurnal Sains Dan Teknologi | E-ISSN : 3063-9980 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to develop a mathematical model for analyzing business risks in Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Makassar City, specifically among epe banana vendors in the Losari Beach area. MSMEs play a strategic role in the economy, but they are highly vulnerable to risks due to fluctuations in demand, raw material prices, and daily income volatility. Therefore, a quantitative approach is needed to systematically understand these risk dynamics. The method used in this study is a qualitative approach through observation and interviews, combined with mathematical modeling using a SEIR (Susceptible, Exposed, Infected, Recovered) system of differential equations. This model is used to describe the dynamics of MSMEs, which are divided into four compartments: healthy businesses, vulnerable businesses, businesses experiencing losses, and recovering businesses. The analysis results indicate that the system has a stable point of stability, as indicated by negative eigenvalues. Furthermore, the basic reproduction number (R_0 = 0.8889 <1) is obtained, indicating that the risk of business losses is not widely distributed within the system. numerical results also indicate that in the long term, most MSMEs tend to return to a stable or recoverable state. Thus, the developed model realistically depicts the dynamics of MSME business risk and can be used as a basis for formulating risk management strategies to minimize losses and enhance business sustainability.
Perancangan Sistem Inventori Barang Berbasis Web Dengan Metode Waterfall Pada Namaaz Dining Restoran ., Gusnanto; Suharyanto, Eko
Jurnal Sains Dan Teknologi | E-ISSN : 3063-9980 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The development of information technology currently plays a vital role in supporting business operational efficiency, including in the culinary industry sector which has a high level of complexity. Namaaz Dining, as the first molecular gastronomy restaurant in Indonesia, applies a unique concept where the presentation theme and food menu change completely every year. This seasonal or annual concept change results in a massive and diverse accumulation of cooking utensils, serving plates, and decorative props in the storage warehouse. Currently, the inventory management process at Namaaz Dining is still carried out conventionally and relies heavily on the memory capability (tacit knowledge) of warehouse employees without an integrated recording system. This condition causes various serious operational problems, including difficulty in tracking item storage locations, inaccuracy of physical stock data compared to manual records, and inefficiency of time and energy when staff must dismantle the warehouse to search for old properties to be reused. This study aims to design and build a web-based item inventory information system to overcome these asset management problems. The software development method applied is the System Development Life Cycle (SDLC) Waterfall model, which is carried out systematically starting from the stages of system requirements analysis, design, program code implementation, system verification, to maintenance. Data collection techniques were carried out through direct observation methods of the workflow in the warehouse and in-depth interviews with restaurant management. The final result of this research is a web-based inventory application capable of recording incoming and outgoing item transactions, monitoring stock availability in real-time, and providing accurate item location search features. The implementation of this system is expected to improve work operational efficiency, minimize the risk of company asset loss due to human error, and assist Namaaz Dining management in strategic decision-making regarding the reuse of inventory assets for the next menu season.

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