Publication Search

Audit judgment is the auditor's personal judgment or opinion in responding to information that influences decisions that affect audit evidence documents and the  auditor's  opinion  on  the  financial  statements  of  an  entity.  As  a  cognitive process,  audit  judgment  is  a  decision-making  behavior.  Accountants  are  often faced with decisions that  are not in accordance  with generally accepted  ethical standards  or  accounting  principles.  This  research  aims  to  find  out  and  analyze how   much   influence   task   complexity   (X1),   independence   (X2)   and   auditor knowledge (X3) have on audit judgment (Y) at the BPKP office of West Sumatra Province. analysis technique used multiple linear regression. based on research (X1), (X2) has no effect while (X3) has an effect on audit judgment.

Advertising is one of the mass communication media in the form of visual, audio, writing, or a combination of audio-visual. As with any communication in general, every advertisement must have an implicit or explicit meaning contained therein which is addressed to the public. Marajan as one of the syrup products in Indonesia, often makes advertisements that are full of meaning with attractive packaging. The purpose of this study is to find out the meaning of the dragon in Marjan 2023 advertisement "Baruna Sang Guardian of the Ocean" by using a qualitative descriptive theory approach and Roland Barthes' Semiotics theory which interprets something based on the denotative and connotative meanings of signifiers, signifieds and signs that exist in an object. The results of this study indicate that the dragon in the ad refers to a social disaster caused by humans who often throw plastic waste into the ocean.

This research is entitled "Administrative Implementation in Providing Academic Services at SMP Negeri 24 Palembang". This study aims to determine the implementation of administration in providing academic services and the supporting and inhibiting factors of administrative implementation in providing academic services at SMP Negeri 24 Palembang. The type of research used in this research is qualitative research. Data collected through observation, interviews, and documentation. This type of research approach is descriptive qualitative. The techniques used in data analysis are data reduction, data presentation, and drawing conclusions. To test the validity of the research data using technical triangulation and source triangulation. The results of this study indicate that the implementation of administration in providing academic services at SMP Negeri 24 Palembang has three areas, namely: 1) Implementation of student administration activities carried out by administration in archiving student data documents are still not neatly arranged due to insufficient storage space and administrative space small businesses that are only partitioned off to the teacher's room which causes the implementation of student administration to not be optimal. 2) The administrative implementation of the curriculum activities carried out by the administration is running quite well, starting from administering the completeness of the curriculum, inputting the list of student grades, dividing teacher assignments, as well as fostering the preparation of lesson plans and syllabi. 3) The administrative implementation of academic personnel has been going well starting from the preparation of school personnel for the management of academic services, sending employees to take part in training for human resource development and coordinating to maintain harmony, balance and determination in carrying out employee duties. The supporting factors are personnel and methods. The inhibiting factors are the lack of other supporting facilities and infrastructure such as document storage cabinets, administrative rooms which are only separated from the teacher's room and from sources of funds that are less profitable in supporting academic service activities.

One of the main causes of mortality in children, as well as an important factor leading to malnutrition is Diarrhea. The prevalence of diarrhea among the 5-14 age group ranks highest after the toddler and elderly age groups. In 2018, the number of diarrhea cases among all age groups served by healthcare facilities increased by 229,734 cases from the previous year of 2017. Children who have persistent diarrhea may experience subpar results in terms of their growth and development.. The purpose of this study is to ascertain the connection between handwashing practices and dietary habits and the prevalence of diarrhea in school-aged children.. The research method used is a Literature Review, by searching for research articles sourced from the electronic database Google Scholar using keywords such as diarrhea, handwashing habits, food consumption, and students. From the analysis of 5 articles, it was found that the habit of washing hands with soap and maintaining nail hygiene can prevent the occurrence of diarrhea in children. A good food consumption pattern also has a lower risk of experiencing diarrhea. Age differences in children are also related to the incidence of diarrhea, where younger children are more susceptible to experiencing diarrhea.

This research was motivated by the low learning outcomes of class IV UPTD SDN Banyuajuh 5 students in Social Science content. The purpose of this study was to determine the effect of applying the recitation method on student learning outcomes. The type of data in this study is quantitative data, namely data on the results of student work obtained from the initial test and the final test of the actions of each cycle. This study uses a class action research approach (CAR) with the implementation cycle of cycle I and cycle II. The results of the study concluded that the completeness of student learning outcomes before the action only reached 2 students (9.09%) complete, while 20 students (90.91%) did not complete. Then after the action cycle I experienced an increase to 6 students (31.82%) completed and 16 students (68.18%) did not complete. In the action in cycle II, student completeness exceeded 80%, namely with 81.82% completeness with 18 students reaching the KKM that had been set, namely 73.

: Counseling and screening anxiety in adolescents is an important activity in supporting adolescent mental health. Counseling activities aim to provide relevant understanding and information about anxiety in adolescents, including definitions, causes, impacts, and effective management strategies. Through interactive methods, participants are given the opportunity to share experiences and gain a better understanding of anxiety. Meanwhile, anxiety screening in adolescents aims to early detect adolescents who may experience anxiety. Using structured questions and questionnaires, mental health professionals can evaluate adolescents' anxiety levels and direct them to appropriate sources of help. Early detection of anxiety allows adolescents to get appropriate interventions and prevent further negative impacts. Counseling activities and anxiety screening in adolescents have significant benefits. Education helps reduce the stigma associated with anxiety and provides youth with the knowledge and skills to recognize and deal with anxiety in healthy ways. Anxiety screening allows teens to get help earlier and prevent anxiety from getting worse. By actively involving adolescents in counseling and screening activities, they can feel supported and gain a better understanding of anxiety. It is hoped that through these activities, youth can develop positive stress management skills, improve mental well-being, and live a more balanced and productive teenage years.

The community service carried out in Pelutan village aims to train participants to have the knowledge and information to do troubleshooting or detect motorbike damage. To achieve this goal, training was carried out using the counseling method by delivering material on troubleshooting and how to handle motorcycle damage. The activity was attended by 18 participants. Methods of implementing activities include: preparation, implementation, and reflection. Preparation is carried out by analyzing the problems and needs of the training participants. The implementation of the activity is carried out using the lecture method (question and answer) followed by a reflection stage. The end result of the community service activity is that participants can troubleshoot motorcycle damage and know how to handle it. The results of the analysis of the activity reflection questionnaire are as follows: 1) Understanding of troubleshooting material scores 92 %; 2) The benefits of the activity material presented with a score of 90%; 3) The level of pleasure or satisfaction of participants in the activity gets a score of 80%. Based on the reflection data of community service activities, it was concluded that the implementation of community service received a good response, hoping for further follow-up.

Restorative justice or better known as restorative justice in the development of schools of law and punishment in human civilization, where the state returns the ius ponale and ius poniendi mandates to the community within the framework of healing, recovery and recovery. Restorative justice is a concept of thinking that responds to the development of the criminal justice system by focusing on the need to involve actors, communities and victims as a social recovery step in social relations. The principle of restorative justice is one of the principles of law enforcement in resolving cases which can be used as an instrument of recovery and has been implemented by the supreme court in the form of policy implementation (Supreme Court Regulations and Supreme Court Circulars). Restorative justice is considered a model of modern punishment that is more humane than the retributive justice used in the current justice system. One of the applications of this is the termination of the prosecution process by the prosecutor.

Ethnicity, religion, race and intergroup (SARA) are social elements that have an important role in human life, therefore, the freedom of each party must be respected and guaranteed. Religion is an important element of human existence and perhaps the most impressive element that can exert an important influence on the behavior of individuals. Indonesian positive law regulates punishment for perpetrators of religious blasphemy regulated in Article 156a of the Criminal Code. The initial purpose of enacting this article was against the backdrop of the many sects of belief and mysticism teachings that were considered heretical and not in accordance with the religious teachings of the Indonesian people. Article 156a of the Criminal Code is intended to prevent religious teachings from being distorted which are considered as the main teachings by the leaders or religious leaders concerned; and this rule protects religious peace in society and maintains the values of religious teachings that are maintained by the community from insults/humiliations and from teachings not to embrace a religion based on Belief in the One Supreme God.

Society's need for cosmetics has led to the emergence of many cosmetic manufacturers. Distribution permits to sell freely on the market currently do not have many cosmetic products. The purpose of this research is to find out the legal consequences of the abuse of chemical-based cosmetics that do not include the number of the Food and Drug Supervisory Agency (BPOM) with counterfeit distribution (study center at Pasar Simpur, Bandar Lampung). The legal consequence of the abuse of the use of chemical-based cosmetics that are not listed as BPOM numbers with counterfeit distribution (Study Center in Bandar Lampung's Simpur Market), can be subject to various statutory provisions, namely Law Number 36 of 2009 concerning Health, Law Number 8 of 2011 concerning Protection Consumers and Decision of the Head of BPOM Republic of Indonesia Number HK 00.05.4.1745 The sanctions obtained consist of administrative sanctions and criminal sanctions.

This community service is carried out with the aim of being able to assist program planning in the village. one of which is the management of village-owned enterprises (BUMDes). This research focuses on the role of Village Owned Enterprises (BUMDes) in supporting the economic independence of the residents of Balaroa Pewunu Village. The research method uses a descriptive qualitative approach. Data collection techniques were carried out by observation, interviews and documentation. Furthermore, the analysis technique used is descriptive analysis, which provides a descriptive description of the findings. The results of the study show that BUMDes have a role in supporting village economic independence. The role of BUMDes is by increasing the standard of living which has implications for the growth and equity of the rural economy. Improving people's standard of living is carried out by developing a business selling plant seeds, plant fertilizers, and plant pesticides.

The research objective is to understand or observe how labor wages are according to several hadith economic theories. The descriptive study of the writing methodology used in this publication uses a qualitative approach with the aim of providing a clear overall picture of an event. The data collection method used was a literature review. Part of the literature review is research processing, reading and taking notes, and using data collection techniques. Reliable sources, journals, articles and other sources. These data include secondary data from various books, depending on the type. Due to differences in talent and ability, Islamic economics recognizes that wages are paid by those who cause material results to vary. Due to the difference in talent and ability, Islamic economics recognizes that wages are paid by, which causes different material results. Theoretically, wages are the prime mover of human labour

Leadership in the church is not the exercise of human power or authority but an activity of service, service aimed at Jesus Christ. therefore a Christian Leader must have Effective Characteristics. One of the efforts is to make Christian leadership with good character and capable of anticipating the future of the church. namely a leader must lead with integrity and have the ability to lead, serve like Christ. the church has a responsibility in creating leaders with character, a leader is not born but is created because of that a leader, has a character that is committed, good, honest, humble, disciplined to produce such a figure requires a good and right character education so that quality and effective church leaders.

This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.

This study aims to determine the effect of tuition fees, promotions, facilities, infrastructure, and also reputation on student decision-making in choosing the Islamic Economics study program, at the Faculty of Economics and Business (FEB) Diponegoro University, Semarang. This study uses a quantitative approach. The variables used in this study are tuition fees, promotions, facilities, and infrastructure, reputation, decision-making. The method used in this study was by taking questionnaire data which was distributed to active students of the Islamic Economics study program at Diponegoro University. The population used in this study is the number of active students in 2019, 2020, 2021, and 2022 which total 615 students. The samples taken were 97 students using the proportional random sampling technique. This study used multiple linear regression which was processed using the Statistical Package for Social Science (SPSS) version 26. The results showed that the infrastructure and reputation variables influenced student decision-making in choosing a study program, but the tuition and promotion variables did not affect student decisions in choosing the Islamic Economics study program, Faculty of Economics and Business (FEB) Diponegoro University Semarang.

This study aims to determine the extent to which FaveHotel PGC Cililitan, in creating and enforcing work discipline for employees and agencies, in addition to knowing what steps need to be taken by FaveHotel PGC Cililitan in enforcing work discipline. In this case the researcher used a research design using a qualitative approach method with a purposive sampling technique. And data analysis methods using data reduction, data presentation, drawing conclusions and verification.

The formulation of the research problem is, "Is there a relationship between teacher teaching skills and student learning outcomes at UPT SD Negeri 1 Center Pattallassang, Takalar Regency". Thus this study aims to determine the relationship between teacher teaching skills and student learning outcomes at UPT SD Negeri 1 Centere Pattallssang, Takalar Regency.This type of research includes correlational research which aims to determine the relationship between teaching skills and student learning outcomes at UPT SD Negeri 1 Center Pattallssang, Takalar Regency. The sample used was sixth grade UPT SD Negeri 1 Center Pattallssang Takalar Regency as many as 32 students. Given that this population is large, the authors used purposive sampling. In collecting data used are questionnaires and documentation.The results showed that the teaching skills of teachers and student learning outcomes at school had a close and distinct relationship in the very high category, and there was a positive relationship between teacher teaching skills and student learning outcomes at school.

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.

This research on teacher performance aims to analyze the effect of achievement motivation and career development on teacher performance with organizational commitment as a mediating variable. The population in this study were all public elementary school teachers in the Education Coordination Unit, Mlonggo District, Jepara Regency, amounting to 298 people. Determination of the number of samples in this study based on Isaac's table and with an error rate of 5%, obtained 158, and the data processed were 125. The method of analysis used path analysis with multiple regression models. The results of hypothesis testing show that achievement motivation has a positive and significant effect on organizational commitment, so it can be interpreted that the higher the achievement motivation, the higher the organizational commitment. Career development has a positive and significant effect on organizational commitment, so it can be interpreted that the better the career development, the higher the organizational commitment. Organizational commitment has a positive and significant effect on teacher performance, so it can be interpreted that the higher the organizational commitment, the better the teacher's performance. Achievement motivation has a positive and significant effect on teacher performance, so it can be interpreted that the higher the achievement motivation, the better the teacher's performance. Career development has a positive and significant effect on teacher performance so that it can be interpreted that the better the career development carried out, the better the teacher's performance. The results of the analysis of mediating variables using the Sobel test, found that organizational commitment can mediate the effect of achievement motivation on teacher performance. This proves that organizational commitment as a mediating variable of the influence of achievement motivation on teacher performance. Organizational commitment can mediate the effect of career development on teacher performance. This proves that organizational commitment as a mediating variable of the influence of career development on teacher performance.

The research entitled Functions of Gala Music in Tubo Village, Ternate City, North Maluku Province aims to discover how Gala music functions in Tubo Village, North Maluku Province. Along with the times, Gala Music in Ternate is no longer played for ritual activities, for example, wedding ceremonies, circumcisions, or picking up guests, but only for performances as public entertainment. Habits and traditions began to shift with the advent of modern music so that slowly the old customs or rituals rarely involved Gala music anymore. The theory used as a reference in this study is the Function Theory and the Sociology of Art approach. The research method used is a descriptive qualitative method using data collection techniques such as observation, interviews, documentation and literature studies with the acquisition of data encountered both directly and indirectly understood and evaluated. The existence of gala music continues to grow in the current generation. The results showed that the function of Gala music in the Tubo Village was a function of emotional expression, a function of appreciating aesthetics, entertainment function, communication function, symbolic function, a function of physical response and bodily reaction, a function of validating social institutions, a function related to social norms, a function of continuity of culture and function of integrating society. With the existing developments, Gala music is played in collaboration with the music of Togal, Lala and several other traditional musics. This indicates that Gala music is present to meet the community's cultural needs so that it greatly influences cultural stability in the City of Ternate, especially in the Tubo Village.