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Kualitas audit menjadi hal yang sangat diperhatikan oleh seorang auditor mengingat adanya krisis kepercayaan publik terkait beberapa kasus skandal keuangan yang dilakukan oleh Kantor Akuntan Publik (KAP). Terkait dengan fenomena tersebut, penelitian ini bertujuan untuk menganalisis pengaruh independensi, pengalaman, due professional care dan akuntabilitas terhadap kualitas audit. Responden penelitian ini adalah auditor yang bekerja pada KAP di Semarang. Jumlah sampel sebanyak 36 auditor yang diambil berdasarkan teknik Quota Sampling. Pengumpulan data menggunakan kuesioner. Adapun analisis data untuk menguji hipotesis menggunakan multiple regression yang diselesaikan dengan program SPSS versi 17. Dari hasil penelitian ini diperoleh kesimpulan bahwa: independensi yang ditunjukkan dengan besarnya t hitung sebesar 2,429 lebih besar dari t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,003 lebih kecil dari 0,05, pengalaman yang ditunjukkan dengan besarnya t hitung sebesar 1,845 lebih besar dari  t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,005 lebih kecil dari 0,05, due professional care yang ditunjukkan dengan besarnya t hitung sebesar 2,626 lebih besar dari t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,013 lebih kecil dari 0,05 dan akuntabilitas yang ditunjukkan dengan besarnya t hitung sebesar 1,918 lebih besar dari t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,034 lebih kecil dari 0,05 berpengaruh terhadap kualitas audit secara simultan (bersama-sama) maupun secara parsial.

The aim of this research is to determine the implementation of mitigation and preparedness policies regarding disaster management in the Bima Regency area. This study used descriptive qualitative method. The location of this research is at the Regional Disaster Management Agency (BPBD) Bima Regency Office. Data collection techniques consist of observation, interviews and documentation. The research results show that regional capacity level data in disaster management shows that aspects of community preparedness through PODES data and in-depth interviews with office holders at the sub-district level are still very weak. That due to the weak regional capacity index in efforts to reduce disaster risk, the level of preparedness for various types of disasters in the community is also low, automatically the level of risk that will occur in the community is very vulnerable. Community preparedness policies have not yet become a priority activity. However, in strengthening preparedness, the Regional Government of Bima Regency has implemented institutional technical capacity policies as well as strong disaster emergency management mechanisms with a disaster risk reduction perspective. The Bima Regency Government is also exploring ready disaster contingency plans at all levels of Government, holding regular exercises to test and develop disaster emergency response programs. And most importantly, the Regional Government must provide financial and logistical reserves as well as anticipatory mechanisms that are ready to support effective disaster management efforts. One of the efforts of the Bima Regency Regional Government is to determine priority disasters. Determining priority disasters in Bima Regency using a priority disaster matrix based on data on disaster risk levels and data on trends in disaster occurrence for each type of disaster.

The purpose of study to determine how the implementation of character education through the tahfidz in SD IT Ar-Rahman Purwakarta. This study uses descriptive qualitative methods with data collection techniques through interviews, observations, and documentation. The data analysis technique in this research in through data reduction, data presentation and data verification. The result of the study illustrates that: 1) The implementation of character education through the tahfidz program is carried out through exemplary principles through the drill method (repetition of readings), through habituation, through motivation, and good communication. 2) The forms of character developed tn the tahfidz program through the materials and methods of the tahfidz program in growing students awareness of the umportance of reading, memorizing, and practicing the Al-Qur'an in life. The obstacles faced by teachers in implementing character education include the lack of parental roles in monitoring the development of students and the lack of effectivenes in learning the tahfidz program. While the effort to overcome the obstacles and by teachers in implementing education is to provide motivation. Application of various methods and make student “Linking Book” effective.

One problem that arises from the development of health is one of increasing dependents of the productive age community towards unproductive communities. The elderly group will experience a decrease in the degree of health both naturally or caused due to disease. There is a need for an elderly coaching program that starts from pralansia is very necessary to maintain productivity. In RW V, Kelurahan Bambankerep Posyandu Lansia has not yet been formed, but there are elderly gymnastic activities that are offered once a month. So that offered solutions for the formation of Lansia Posyandu cadres so that Lansia Posyandu can be sustainable. The output of this accompanimen is that the community can check themselves to detect degenerative diseases. After 2 months of mentoring, the Posyandu for the elderly is formed and cadres of the Posyandu for the elderly can detect early degenerative diseases. The elderly found in RW V 56.1% had excessive Mass index which is a risk of hypertension, heart disease, DM, PPOP, stroke. And 52.2% of the elderly have hypertension.

The government continues to strive for the availability of vaccines through multilateral and bilateral schemes to meet the current stock and maintain the vaccination rate in accordance with the existing vaccine stock (Widyawati, 2021). Tlagomas Urban Village, Lokwaru District, has a population of 19,826 (Central Bureau of Statistics Malang City, 2020). Of this population, not all of them have been vaccinated. So that the urban village government seeks accelerated vaccination programs, one of which is the implementation of a mass vaccine program. The purpose of this community service activity is to help implement the second dose of mass vaccine in Tlogomas Urban Village, Malang City. The methods used in this program are planning and preparation, implementation, and evaluation. The result of this activity is the availability of infrastructure and vaccine implementing officers as well as the implementation of the second mass vaccine activity in Tlogomas Urban Village, Malang City with a total number of 988 participants. The flow of vaccine activities includes registration, screening history and simple physical examination, administering vaccines and recording.

Community Service entitled Making Liquid Organic Fertilizer from Vegetable Waste involving the Taru Mulyo Farmer Group in Karangpalem village, Kedawung sub-district, Sragen district which cares about environmental conservation, has been carried out on May 25, 2021. The purpose of this activity is to utilize household waste from waste The vegetables are then developed to make liquid organic fertilizer. Thus the environment becomes clean and healthy, and is able to increase the income of partners. The resulting output target is a packaged liquid organic fertilizer product as well as the Adi Widya Service journal, and Presentation at Senadimas. To realize the output targets, the methods applied include counseling, training, mentoring and at the same time direct practice. In order for this partnership program to be sustainable, periodic monitoring and evaluation are carried out.

Financial records are the main problem faced by business actors, especially micro, small and medium enterprises. So that the service team of the Faculty of Economics and Business, University of Technology, Sumbawa, provides training and financial records for micro, small and medium business actors for mothers who already have businesses who join the Patra Pertamina Fuel Terminal Badas Sumbawa Women's Union. The method applied to this service is to provide training and assistance related to financial recording and provide assistance in the use of the Si Apik application (Financial information recording application system). The result of this service is that the training participants have obtained basic knowledge of financial records in accordance with standards that have never been done so far. Mentoring is carried out to train data input to prepare financial reports. This service has achieved the expected results and this program continues to be carried out with a mentoring pattern.

The Covid-19 pandemic is closely related to the healthy living culture established through the New Habit Adaptation program. This research is a type of quantitative research. The purpose of this study is to find out the influence of the waste care movement with economic improvement. This research is a type of quantitative research with quasi-experimental approach. The research was conducted in Blulukan Colomadu Karanganyar Village. The sample in this study numbered 50 random citizens, with the division of 25 people as a control group, and 25 people as an experimental group. The results showed that globally it can be concluded that the economic improvement of the respondents in this study was at a score of 105 with a standard deviation of 11.46, which means the level of economic improvement is in the moderate or sufficient category. 

The Covid-19 pandemic that has hit all countries since the beginning of 2020 has caused all sectors of life, especially the economy, to experience a very large impact. In connection with the existence of WFH and social distancing, the movement of the community in life is slow because with WFH people cannot leave the house and with social distancing people are prohibited from carrying out activities that are gathering or grouping. Rembang city  is one of the areas in Central Java which is included in the red zone, because of the presence of several people who were positive for the Covid-19 virus. So that people also do WFH and social distancing. One of the villages that experienced the impact of WFH and social distancing is Jolotundo village. One of the community activities affected by the covid-19 virus is the activity of the Jolotundo village community “pasar krempyeng”. So that the STIE YPPI Rembang service team is motivated to solve partner problems, where the focus of our activities is so that the “pasar krempyeng” trader group has a new business, where the new business can be carried out both on the production and marketing side. Methods of implementing activities that have been carried out include: counseling, management training and practice of making herbal medicine. The results of community service activities in Jolotundo village, including; There are group participants who open a new business (herbal drink), there is an attractive packaging that supports the marketing program.

Home security system is a term to describe a system of protection for residents in the environment and its surroundings from the interference of crime. A house has been equipped with high technology and can be connected to the security equipment in the house. Home security is made in order to create security, comfort and safety for residents of the house and can maintain the security of the environment without monitoring. Home security can be operated via a microcontroller and a mobile device. Home security in Indonesia is currently classified as very important, this is because the crime rate is increasing every year. The development of home security has been carried out using various existing technologies, such as the nodemcu microcontroller, which is a hardware platform intended to create prototypes of interactive electronic equipment based on flexible and easy-to-use hardware and software. This research was conducted to produce a simple home security system by utilizing nodemcu technology and a combination of sensors and an ESP32 cam as a medium to be able to run sensors and home security cameras. This research was conducted by conducting a literature study, exploring the technologies used, as well as the concept of mobile-based software development. The next step is to define requirements, analysis, design, and implementation (programming and testing the system that has been built).

Hypotension in the elderly is a common condition and requires special attention in health management. This community service program aims to improve patient understanding of hypotension management through education and practical training. The methods used include socialization, interactive counseling, and evaluation of patient understanding before and after education. The results showed an increase in patient understanding from 55% before education to 85% after education. In addition, there was a decrease in complaints of dizziness from 80% to 40% after the intervention. These findings indicate that health education plays an important role in increasing patient awareness and readiness in managing hypotension. This program is recommended to be implemented widely to improve the quality of life of elderly patients.

Productive-age unemployment is one of the main challenges in economic development in Baubau City. The lack of access to skills training, limited job market information, and low motivation for entrepreneurship are key factors contributing to the high unemployment rate among the productive-age population. This study aims to map the unemployment conditions in Baubau and implement a counseling and training program to enhance employment readiness and entrepreneurship skills.  This study uses a qualitative descriptive approach through surveys, interviews, and Focus Group Discussions (FGD). The counseling program involves multiple stakeholders, including government agencies, businesses, and educational institutions. The results indicate that the program effectively increased participants' understanding of job search strategies, industry-based skills, and entrepreneurial interest. Evaluations show that employment readiness and entrepreneurship skills improved from 40% to 80% after training.  With this program, the productive-age population in Baubau is expected to be better prepared for employment challenges and have alternative solutions for economic self-sufficiency. Strengthening collaboration among stakeholders is essential to ensure the sustainability and broader impact of similar programs. 

Hypotension in the elderly is a common condition and requires special attention in health management. This community service program aims to improve patient understanding of hypotension management through education and practical training. The methods used include socialization, interactive counseling, and evaluation of patient understanding before and after education. The results showed an increase in patient understanding from 55% before education to 85% after education. In addition, there was a decrease in complaints of dizziness from 80% to 40% after the intervention. These findings indicate that health education plays an important role in increasing patient awareness and readiness in managing hypotension. This program is recommended to be implemented widely to improve the quality of life of elderly patients.

Oyster Mushroom (Pleurotus ostreatus) is one of the commercially edible mushrooms, has high economic value and is prospective as a source of income for farmers. Along with the increasing demand for oyster mushrooms, business opportunities for oyster mushrooms have promising prospects. Based on this, it is necessary to provide counseling and assistance for the production of Oyster Mushroom cultivation in Jambesari Village. The purpose of this service program is through education and demonstrations on how to manufacture and process mushroom growing media (baglog), sterilize mushroom growing media inoculate mushroom seeds into baglog, maintenance, harvesting and packaging in order to build an oyster mushroom cultivation business to improve the community's economy and make it as a superior product. The results of community service in counseling and assisting in oyster mushroom production are: 1). Partners are able to make oyster mushroom growing media by utilizing organic waste which is abundant, cheap and easy to obtain from the surrounding environment, namely sawdust so that sengon wood waste can be utilized so that it can make the environment cleaner and free of waste. 2). Cadres/target groups have expertise in oyster mushroom cultivation. 3). Increasing public knowledge that oyster mushroom products can be used to add nutrition or menus can also increase family income.

Pembelajaran akuntansi memerlukan keterampilan, bakat, pengetahuan, yang oleh karena itu dapat bermanfaat bagi siswa yang telah mempelajari akuntansi untuk memiliki pengetahuan yang memadai tentang berbagai transaksi yang terkait dengan akuntansi. Siswa SMK Leuwimunding pada jurusan akuntansi dituntut memiliki kompetensi dalam akuntansi dasar. Pembelajaran di sekolah hanya merupakan salah satu cara siswa untuk meningkatkan literasi akuntansi mereka. Kunjungan para siswa SMK Leuwimunding ke STIE Studi Ekonomi Modern merupakan salah satu upaya untuk meningkatkan literasi akuntansi para siswa, oleh karena pada STIE Studi Ekonomi Modern pada jurusan akuntansi memberikan materi pemantapan terhadap kemampuan literasi khusus akuntansi pada siswa. Sesudah dilaksanakan program pengabdian ini siswa bisa mendapatkan pengetahuan mengenai dasar akuntansi sebagai alat dalam pengambilan keputusan.

Virtual laboratories can provide real learning experiences through computer-aided simulations and activities. Virtual laboratory is rapidly developing its use in science learning because it is proven to provide significant benefits to the process and results of science learning during the pandemic. The limitations of laboratory facilities in genetics learning at the unkhair Biology Education Study program have encouraged the development of virtual practicum strategies and their use in genetic learning with modified free inquiry strategies on the topic of the structure and function of genetic material and reproduction of genetic material. The purpose of this study was to analyze the effectiveness of virtual laboratories based on student perceptions of the use of virtual laboratory applications and to describe and compare these perceptions with the use of laboratory reality and relevant previous research results. There are five aspects of perception surveyed, namely innovation, motivation, effectiveness, benefits, and presentation of practical procedures. This research method uses a quasi-experimental research design for the characteristics and effectiveness of using virtual laboratories and real laboratories in the Genetics course at the Biology Education Study Program, Khairun University, Ternate on the topic of DNA isolation, chromosomes and mitosis. The results of this study indicate that: the characteristics of Blended Learning practicum in the Genetics course in 4th semester students of Biology study program are: 1) instruction-based practicum; 2) practicum based on data collection and reporting of practicum results; 3) practicum based on proof of concept. The effectiveness of the implementation of genetics practicum in laboratory reality and virtual laboratories based on the perception of student responses is more likely to choose reality laboratories than virtual laboratories. The effectiveness of the implementation of genetic practicum based on the results of the practicum report is known to be not significantly different between the results of the practicum in reality and in the virtual laboratory.

This study aims to examine the Physical Aspects, Personality Interaction, Problem Solving, mediated by Customer Satisfaction against Customer Loyalty. The data used in this study used data obtained from questionnaires distributed to customers at Mirota Campus, DI Yogyakarta. The number of questionnaires distributed in this study to 220 respondents. The research data were analyzed using multiple linear regression analysis using the SPSS 25 program. The results of this study indicate (X1) Physical Aspects not have a positive effect on (Z) Customer Satisfaction. (X2) Personality Interaction has a positive effect on (Z) Customer Satisfaction. (X3) Problem Solving has a positive effect on (Z) Customer Satisfaction. (Z) Customer Satisfaction directly has a positive effect on (Y) Customer Loyalty. (X1) Physical Aspects through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X2) Personality Interaction through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X3) Problem Solving through (Z) Customer Satisfaction has no significant effect on (Y) Customer Loyalty and service quality mediated by costumer satisfaction (Z) on costumer loyalty (Y) has a positive effect.

This program took place from February 21 to 23, 2022, in the XVIII neighborhood, Binjai Village, Denai District, Medan Regency/City, North Sumatra Province. The program is designed for children aged 8-12, and the materials taught include Simple Present Tense and several songs that utilize Simple Present Tense. The duration of each session is 90 minutes. The number of children involved is approximately ten (10) individuals. Each session is divided into two parts, the first 45 minutes facilitated by Teacher A, and the remaining 45 minutes continued by Teacher B, and so on until the third day. Upon completion of this program, the children showed significant improvement in listening skills, vocabulary recall, and vocabulary memorization, as reflected in the test scores given by the instructors before and after the program. Learning through English songs has proven to be highly effective for children in the XVIII neighborhood, Binjai Village, Denai District. The use of songs as a teaching method helps enhance listening abilities, learn new vocabulary, develop speaking skills, and improve social skills in children. Therefore, incorporating songs into early English language learning is highly recommended.

Bank Syariah merupakan salah satu bank umum yang  kegiatan operasional dan produk-produknya bebas dari bunga dan berlandaskan hukum syariah. Peningkatan jumlah Bank Umum Syariah yang diiringi dengan peningkatan jumlah kamtor cabang ternyata tidak diimbangi dengan peningkatan pengetahuan masyarakat terhadap bank syariah. Belum optimalnya penyerapan pangsa pasar Bank Syariah di negera yang mayoritasnya beragama Islam merupakan permasalahan yang dihadapi perbankan syariah. Rendahnya literasi perbankan syariah yang disebabkan kurangnya promosi dari perbankan syariah kepada masyarakat menjadi salah satu penyebab hal tersebut. Masyarakat Parit lalang mayoritas beragama Islam tetapi pengetahuan mereka tentang perbankan syariah pada masyarakat sangat rendah. Hal ini yang menjadi alasan pelaksanaan program peningkatan literasi produk bank syariah pada masyarakat Kelurahan Parit Lalang. Penelitian bertujuan untuk mengetahui peningkatan literasi produk bank syariah setelah program dilaksanakan. Hasil pelaksanaan program adalah adanya peningkatan pengetahuan masyarakat terkait produk bank syariah dan juga peningkatan minat masyarakat untuk bertransaksi di perbankan syariah.    

Penelitian ini bertujuan agar PT. Indah Cargo Logistik Semarang dapat menyusun laporan keuangan dengan baik. Perkembangan teknologi informasi saat ini, mempengaruhi berbagai bidang usaha, baik pendidikan  maupun bisnis. Penggunaan akuntansi komputer adalah alat untuk memfasilitasi kegiatan  perusahaan dalam menyelesaikan pemrosesan data secara efektif, efisien, dan akurat. Perusahaan  sangat membutuhkan program aplikasi untuk memfasilitasi pencatatan transaksi yang masih berlangsung dengan Microsoft Excel, kesalahan paling sederhana bahwa kesalahan manajemen  Human Error adalah salah dalam pencatatan sering terjadi, selain memasukkan data secara  manual dan membuat jurnal membutuhkan waktu. lebih panjang dan membutuhkan ketelitian ekstra  dalam proses perhitungan. Ini dapat mengakibatkan tidak seimbangnya buku besar umum dan  laporan keuangan yang dibuat kemudian. Metode pengumpulan data termasuk observasi, wawancara,  dan metode studi pustaka. Penggunaan aplikasi Myob Accounting merupakan penyelesaian masalah alternatif yang  dibutuhkan oleh perusahaan, sehingga dapat memudahkan perusahaan dalam memproses data  akuntansi, serta memperoleh informasi yang berkualitas, hasil yang lebih akurat, dan waktu yang  digunakan lebih efektif dan efisien.