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This activity has the intention that students gain experience before entering the real world of work, so that students will get provisions and lessons from the On The Job Training that has been carried out. With On The Job Training, students will know the skills and knowledge that need to be developed. One of the efforts to improve human resources, especially in higher education is through internships which are an important  means for self-development  in the real world of work. General  Ahmad  Yani  International  Airport  is one  of the  airports  air which  is managed by PT. Angkasa Pura I (Persero) as the gateway and spearhead of air traffic located in the western part of the city of Semarang

The Relationship between Work Shift and Work Fatigue in the Emergency Room Nurses and the Ward Room of RSUD Piru, West Seram Regency in 2020. Therefore, shift work every day, namely the morning shift starting at 08.00-17.00 WIT while the night shift starts at 17.00-08.00 WIT. The health of nurses is very important so that health services in the community can be optimal, considering that nurses are human resources who play an important role in the hospital for 24 hours. And one of the efforts to improve the quality of service with work shift regulations. Work shifts need to be considered the time or biological clock that corresponds to our body for work accidents. Work fatigue contributes to the occurrence of work accidents caused by fatigue factors. This type of research uses quantitative research with a cross-sectional study design (cross-sectional) where measurement of the variables can be done at the same time so that it is quite effective and efficient. Research subjects were taken 30 nurses from the ER and Ward at PIRU Hospital. The measurement results show the relationship between work shifts and work fatigue of nurses in the ER and Ward there are 8 respondents (26.7%) who have a morning shift schedule and experience fatigue and 7 respondents (23.3%) respondents who have a night shift schedule and do not experience fatigue. The statistical test results show a significant value α <0.003, which means that Ha is accepted by Ho is rejected.  

Elderly can be said to be the final stage of development in the human life cycle. Meanwhile, article 1 paragraph (1), (2), (3), (4) of Law no. 13 of 1998 concerning health states that an elderly person is someone who has reached the age of more than 60 years (Maryam, 2011). A decrease in muscle function and strength will result in a decrease in the ability to maintain postural balance or body balance in the elderly. Joint pain is an inflammation of the joints which is characterized by joint swelling, redness, heat, pain and movement pain. (Santoso, 2009). The type of data used is primary data taken directly from respondents using a questionnaire. The statistical test used is the chi-square test ∝= 0.481. The results of the analysis showed that the majority of elderly people with less experience experienced joint pain (43.5%). The results of the chi-square statistical test obtained p= 0.481, which means there is a relationship between knowledge and activeness of the elderly in doing elderly exercise with the incidence of joint pain in the elderly. Seeing the results of this research, the health workers on duty should provide education about exercise for the elderly and joint pain.    

Puerperal gymnastics is a series of body movements performed by maternal postpartum that aims to restore and maintain muscle strength associated with childbirth. Results of preliminary studies commencing on January to April 2016, there are six post-partum mothers experience postpartum hemorrhage. A puerperal gymnastics counseling to postpartum mothers has been done but not all postpartum mothers doing gymnastics parturition. This is due to postpartum mothers are not unaware that puerperal gymnastics will affect the muscles needs for oxygen, blood flow becomes smooth so it can help the process of health recovery after childbirth. The purpose of this study is to find the effect of puerperal gymnastics to involution of uterus to primipara maternal in Majalaya Hospital Bandung District in 2016. The type of research is a quasi-experimental design with posttest only non-equivalent control group method. Sampling technique in this study using purposive sampling with the number of sample in this study as many as 20 people. From the results, it is found that an average reduction of TFU intervention group is 6.3 cm while the control group is 9.6 cm. Statistical test results of T-Independent Samples Test are t count = 8.222, t table = 1.734 which means t count > t table and sig.t count ρ Value (0.000<0.05) and there are differences in the effect of puerperal gymnastics to the involution of uterus to the primipara maternal in Rose Room of Majalaya Hospital 2016, seen from the decline of TFU between the puerperal gymnastics intervention group and the control group that does not given puerperal gymnastics. Advice for the health workers in the Rose Room is to make SOP of puerperal gymnastics and implement puerperal gymnastics by implementing puerperal gymnastics programs of postpartum mothers which is beneficial to the healing process of self-postpartum.

Main Objective: This study explores the work vacancy advertising for graphic designers in some countries and appraises differences in economic, and educational infrastructure. Background problem: The designer's role is changing and building a more critical advancement to the organization. The job and expertise of a graphic designer as commonly associated with boundless visual results, equally designing for flyers and having knowledge of typography and visual content. Apart from that, graphic designers job and competent in equal employment, study, and technology. The expansive work and skill set of graphic designers mien a challenge for lecturers and professionals alike to carry abreast of the work of graphic designers. Novelty: For design professionals and lecturers, employment provides an intermediary for compassionate labor advertising which can format academic activities and self-improvement intentions. In design research, job Ads bring information about the competencies demanded by employers in the design professional field as well as about the organization's level of knowledge of the profession. Research Method: This study uses the doc analysis method in traditional and digital graphic design job advertisements to investigate the skills that organizations seek when recruiting graphic designers. Finding/Result: The job and skills of a graphic designer are more expansive than repeatedly characterized. Graphic designers primarily provide digital and print jobs. Graphic designers primarily provide digital and print jobs. To do this kind of job, a graphic designer must have not only visual design experiences but also experiences generally identical with other areas, equally “business”, “project management”, and “research”. Conclusion: The results of this study indicate that job advertisements reverse the former during interpretive job advancement for graphic designers in the future. As a suggestion for investigating future professional development, design researchers should make more careful use of the opportunity and scope contributed by job advertisements. Keywords: Job Advertisement, Graphic design, Graphic Designer

Diamond Printing is one of the largest offset printing companies with 32 years of experience and is located in the city of Surabaya, East Java. Data from HRD managers explained that there was no report from observations related to employee work effectiveness in terms of coordination and synergy between employees as seen from the communication and collaboration relationships. The absence of data related to the effectiveness of the performance of CV employees. Diamond Printing in terms of communication network mapping is one of the obstacles faced by HRD in determining KPI (key performance indicator). By using the Social Network Analysis (SNA) method with the help of UCINET 6 software, it is hoped that some employees will have advantages, especially in collaboration and communication in group network structures. There are three parameters used in SNA, including: degree centrality, closeness centrality, and betweenness centrality. This study involved 104 respondents (the entire population) with a sampling technique using snowball sampling and a questionnaire as a means of collecting data. The results of this study indicate that most of the collaboration and communication network interactions are dominated by manager level employees and department heads. Based on these findings, an innovation is needed from all stakeholders from CV. Diamond Printing in developing effective communication methods between its members.

Background: Dengue hemorrhagic fever is one of the population's health issues in Indonesia, with an increasing number of sufferers as the disease spreads. The cases rose dramatically in Panji Village, with a significant spike in cases per year. Dengue hemorrhagic fever transmission is inextricably linked to the residents' experience and behavior. Mosquito Nest Eradication is the most reliable, safe, and cost-effective method of eliminating dengue fever vectors. The MNE Program must be complemented by increasing public awareness of dengue fever. Public awareness is needed since it is the first step in changing people's behavior. The aim of this study is to describe the community's level of knowledge and behavior regarding MNE in Panji Village. Method: This study is a descriptive study using univariate analysis. The overall selection of this study was 400 people from the community who were interviewed using a questionnaire. The inclusion criteria comprises any community member from Banjar Dinas Dangin Pura, who is 17 to 55 years old and can read and write. Meanwhile, people between the ages of 17 and 55 who are wandering, those with mental illnesses, and people with special needs are among the exclusion criteria. Results: The majority of the population in the Banjar Dinas Dangin Pura Panji Village was between the ages of 26 and 35 (46.7%), In terms of gender  (224 people) (56%) were men, completed their high schools, with 229 people (57.3%), were working as farmers 158 individuals (39.4%). Most people in Banjar Dinas Dangin Pura Panji Village had inadequate knowledge as many as 249 individuals (62.3%), and had less behavior as many as 152 individuals (38%) towards MNE. Conclusion : The majority of people had a poor degree of awareness about MNE, and those on MNE had a poor degree of behavior.

Background: Anxiety is a feeling felt by respondents regarding disturbing mental tension, which as a general reaction with the inability to overcome a problem or there is no sense of security, which later leads to a physiological and psychological change. The level of family anxiety can be assessed by using a questionnaire with each respondent's characteristics and level of anxiety can be divided into several parts, namely: normal anxiety levels, mild anxiety levels, moderate anxiety levels, severe anxiety levels and panic. Objective: Knowing the description of the level of family anxiety in caring for patients with schizophrenia at the Mental Poliklinik UPTD. Rumah Sakit Jiwa Provinsi Bali and the characteristics of families caring for patients with schizophrenia based on education, age, and type of work. Methods: The research method that used in this study was descriptive research. This study used a cross sectional study, which was a study in which the subjects were evaluated only once and the measurement of each only one variable at the same time that using sampling consecutive sampling technique. The sample used was 32 people consisting of family members of hallucinations patients. Results: Based on research conducted at the Poliklinik UPTD. Rumah Sakit Jiwa Provinsi Bali toward 32 family members who was caring for patients by schizophrenia, most family members did not experience anxiety or anxiety in the normal range which was 29 family members of 32 family members and 3 families who experienced mild anxiety levels. Conclusion: That most family members who treated patients by schizophrenia at the Poliklinik UPTD. Rumah sakit Jiwa Provinsi Bali does not experience anxiety or anxiety still within normal limits. Latar Belakang: Kecemasan adalah suatu perasaan yang dirasakan oleh responden mengenai ketegangan mental yang menggelisahkan, dimana sebagai reaksi umum dengan ketidakmampuan dalam mengatasi suatu masalah atau tidak ada rasa aman, yang nantinya menimbulkan suatu perubahan fisiologis dan psikologis. Keluarga yang memiliki anggota keluarga dengan  gangguan jiwa dapat mengalami kecemasan Tingkat kecemasan keluarga dengan skizofrenia yaitu cemas ringan (80,49%) dan 8 keluarga mengalami cemas sedang (19,51%). Tujuan: Mengetahui gambaran tingkat kecemasan keluarga dalam merawat pasien dengan skizofrenia di Poliklinik Jiwa UPTD Rumah Sakit Jiwa Provinsi Bali dan karakteristik keluarga yang merawat pasien dengan skizofrenia berdasarkan pendidikan, umur, dan jenis pekerjaan. Metode: Metode penelitian yang digunakan dalam penelitian ini adalah penelitian bersifat deskriptif. Penelitian ini menggunakan penelitian cross sectional yaitu suatu penelitian dimana subjek diobsevasi hanya satu kali saja dan pengukurannya masing-masing satu variabel pada waktu yang sama yang menggunakan teknik sampling consecutive sampling. Sampel yang digunakan berjumlah 32 orang terdiri dari anggota keluarga pasien Halusinasi. Hasil: Berdasarkan penelitian yang dilakukan di Poliklinik Jiwa UPTD. Rumah Sakit Jiwa Provinsi Bali terhadap 32 anggota keluarga yang merawat pasien dengan skizofrenia, sebagian besar anggota keluarga tidak mengalami kecemasan atau kecemasan masih dalam batas normal jumlah 29 anggota keluarga dari 32 anggota keluarga dan 3 keluarga yang mengalami tingkat kecemasan ringan. Kesimpulan: Sebagian besar anggota keluarga yang merawat pasien dengan skizofrenia di Poliklinik Jiwa UPTD. Rumah Sakit Jiwa Provinsi Bali tidak mengalami kecemasan atau kecemasan masih dalam batas normal.

Lifestyle is an important factor that influences people's lives. This research method uses descriptive analytics with a cross sectional approach. The total population in this study was all patients who experienced hypertension at the Haji Makassar Regional General Hospital, totaling 316 people. In this research, the sample used was purposive sampling. The sample in this study was 47 patients who experienced hypertension at the Haji Makassar Regional General Hospital. The instruments used in this research were questionnaires and observations. The research results obtained a value of ρ=0.008<0.05, this means that there is a relationship between diet and hypertension in inpatients at the Haji Makassar District Hospital. Based on the results of data analysis, it was obtained that the value ρ=0.003<0.05 means that there is a relationship between smoking and hypertension in inpatients at the Haji Makassar Regional Hospital. This research is used as input for health workers who carry out their duties in providing nursing care, especially in cases of hypertension.

Arzara company is a company engaged in the garment sector, the development of the company affects the level of production of goods, so that in order to balance the production needs, it must increase the number of employee needs. The problem that often occurs in Arzara's company is the lack of professionalism of the company's employees, resulting in unilateral termination of employment. Termination of employment of employees of course will also affect the amount of production of goods. The SAW method or often called Simple Additive Weighting is an algorithmic method used for decision making, using certain criteria as the weight of the assessment in decision support. In making employee admission decisions using the SAW method using several criteria, which include expertise (skills), work experience, age, gender, education, health, talent, character, temperament, character, general knowledge tests, psychological tests. By using the PHP programming language, it can be used to assist the company to perform valid recruitment of employees . Applications that have been made can be used as a tool for decision makers while remaining based on a decision support system that is more effective in selecting employee admissions using the SAW ( Simple Additive Weighting ) method . 

The period of the Covid-19 pandemic had a huge impact on public health around the world and a very heavy economic impact on various countries in the world including Indonesia. Almost all community economic activities were affected by this pandemic which caused company operations and other community economic operations to stop. Including UMKM activities in Indonesia which have experienced a downturn due to the Covid-19 pandemic. UMKM, which are people's economic activities, have contributed much to the Gross Domestic Product, which is 60.3% of the total GDP. UMKM absorb 97% of the workforce from 99% of the total employment. Therefore, to revive UMKM during the Covid-19 pandemic, it is hoped that the role of Sharia Financial Institutions (LKS) for UMKM so that they can return to carrying out economic activities throughout Indonesia. LKS that play a role in generating UMKM activities are Sharia Banking, Baitul Maal wat Tamwil and Baznas.   ABSTRAK Masa pandemic covid-19 memberikan dampak yang begitu besar pada kesehatan masyarakat seluruh dunia dan dampak perekonomian yang sangat berat pada berbagai Negara di dunia termasuk Indonesia. Hampir semua kegiatan ekonomi masyarakat terkena dampak pandemi ini yang menyebabkan operasional perusahaan dan operasional ekonomi masyarakat lainnya terhenti. Termasuk kegiatan UMKM di Indonesia yang mengalami keterpurukan akibat pandemi covid-19. UMKM yang merupakan kegiatan ekonomi rakyat memberikan kontribusi tidak sedikit pada Produc Domestik Bruto yaitu sebesar 60,3% dari total PDB. UMKM menyerap 97% tenaga kerja dari jumlah 99% total lapangan kerja. Oleh karena itu untuk kembali membangkitkan UMKM dimasa pandemi covid-19 diharapkan peran Lembaga Keuangan Syariah (LKS) terhadap UMKM agar bisa kembali menjalankan kegiatan perekonomian di seluruh wilayah Indonesia. LKS yang berperan dalam membangkitkan kegiatan UMKM adalah Perbankan Syariah, Baitul Maal wat Tamwil dan Baznas.

Background: Cognitive level is a mental process or physical or thought activity that leads to the role of perception, ability, memory and thought processes possessed by every human being. The incidence of cognitive decline in Indonesia in 2019 as many as 47% of elderly experience a decrease in cognitive level. The occurrence of changes and setbacks in the cognitive level in the future will have an impact on the health of the elderly one of which is, a decrease in memory and changes in memory. This study aims to determine the cognitive level in the elderly in the village of more Banjar Duur Kaja Gianyar in 2020. Method: This study used a descriptive research method with cross sectional approach, the measuring instrument used in this study was the MMSE (Mini Mental State Examination) questionnaire. The population in this study is the elderly who live in the village of more Banjar Duur Kaja Gianyar with a total sample of 47 samples. The sampling technique used in this study was purposive sampling. Results: The results of the study of 47 elderly, the cognitive level of the elderly in the category of probable cognitive levels. Respondents with age > 60 are 18 elderly (45%) have a probable cognitive level. Respondents who were not educated 15 elderly (36.59%) had a probable cognitive level. Respondents who did not work 8 elderly (38.10%) had a probable cognitive level. 11 male respondents (44%) had a probable cognitive level. Conclusion: The cognitive level of the elderly in the village of more Banjar Duur Kaja Gianyar is in the category of probable cognitive level of 19 elderly (40.4%).    

In line with the development of science and technology today, a job that is done requires fast-paced data and information. By getting data and information quickly, the company has the ability to develop faster. Inventory is a very important part for a company. Inventory of goods is one of the tasks of logistics management in a company, namely support in the procurement of goods for the company. In order for this support to be utilized, it is necessary to plan and carry out in an integrated manner, which is interrelated and supports between related elements. CV Sinar Karya Ungaran is a private company which is engaged in the distributor of Electric tools. CV Sinar Karya is located on the road Dabo II / D30 RT6 Nitibuana, Ungaran Regency Semarang Tel. (024) 3584074 - 3584075. This company has a wide enough working area covering Central Java and DIY. Because the working area is quite extensive and the number of processes in and out of goods, the company must be more careful in calculating inventory. In the process of recording and counting inventory at this time the company is still using Microsoft Excel so there are still many obstacles. In the process of recording and counting inventory at this time the company still uses Microsoft Excel. One of the difficulties experienced is the frequent occurrence of errors in making inventory reports. Besides making reports takes longer because there is no computerized database system. With the development of technology, especially in the field of computers, the authors try to create a computer-based inventory program using Visual Basic 6.0. This is expected to help companies in making goods inventory more quickly and accurately.

Teenage pregnancy and parenthood among teenagers are still a matter of international concern because of the potential adverse consequences for society, families and individuals. Teen pregnancies are more than 80% unplanned. The transition to parenting experienced by teens creates a period of instability that demands new parenting roles. Parenting by adolescent mothers will be more effective when adolescent mothers receive strong social and emotional support from their families and partners. The purpose of this study was to explore social support for adolescent mothers in the care of infant children. Qualitative research methods with an Interpretative Phenomenological Analysis (IPA) approach. Respondents in this study there were 5 respondents who met the inclusion criteria were taken using purposive sampling technique. The data was obtained using a semi-structured interview method. The research credibility was achieved by using triangulation of sources through interviews with the mothers of the main participants. The results showed that the five participants expressed various experiences of being a mother that varied when caring for infant age children depending on the situation experienced by each mother. Social support for adolescent mothers in child care includes 4 themes, namely 1). Instrumental Support, 2). Information Support, 3). Financial Support, 4). Emotional Support Based on the results of this study, it is hoped that there will be a special program for adolescent mothers, in which the role of health workers is able to support mothers' efforts to obtain optimal education and skills in parenting.

This research is motivated by the problem of lack of understanding and attention export drivers in carrying out work in the factory area because of the facilities used still using conventional methods, so that export drivers experience difficulty in understanding work processes in terms of stuffing and resulting procedures losses in terms of time, energy and financial. The way to overcome this in this study is the use of use outreach media as a tool for export officers who display 2D images and interesting explanations as well as music, using the Demonstration delivery method so that export drivers get better performance and easily understand the material delivered by the export officer. This research uses the Research and Development product development method (RnD), using 6 out of 10 stages of research namely potential and problems, gathering data, product design, design validation, design improvements and product trials. The results of this study are to produce aids for export officers by using Adobe Flash CS3 software with validity values ​​from media experts 3.0 where it is declared feasible, the validity value of the material expert is 3.3 where stated very feasible, and increase the understanding of export drivers from 65% to start upto 87.50%

Background: Etiology of  pruritus uremic has not yet been found specifically, but there are risk factors of the pruritus such as dry skin, reduced pruritogenic transpidermal elimination, hyperparathyroid, high calcium, magnesium and phosphate levels. Pruritus is a common and sad symptom that affects patients with chronic kidney disease. Purpose:  to describe the skin moisture level in patients with Chronic Kidney Failure who undergo Hemodialysis in the Hospital of Buleleng. Method: This research is a quantitative research using descriptive method design. The population of this study was CRF patients who underwent regular HD at Buleleng Hospital. Sampling using simple random sampling technique with a total of 52 respondents. Respondents studied were CRF patients who underwent regular HD twice a week with a description of characteristics including age, sex, education, occupation and length of HD. Result: showed that the majority of respondents (38.4%) were in the category of 30-45 years old with a greater number of male respondents (69.2%). Most of the respondents' education levels were in secondary education (42.3%) and respondents did not work as many as 10 respondents (19.2%). Furthermore, the length of HD is mostly for 0-5 years, which is as much as 75%. the skin moisture level of CRF patients undergoing Hemodialysis in Buleleng General Hospital found that all respondents obtained dry skin (100%). Patients who undergo HD for approximately 5 years have experienced dry skin. Conclusion: Chronic kidney failure can cause changes in the sweat glands and oil glands which cause the skin to lose its natural ability to moisturize itself. This condition can also be caused by metabolic changes in CRF, which are interrelated with the fluid volume of patients undergoing dialysis.

The purpose of this study is to find out how much influence Working Capital Turnover is limited to Cash Turnover, Turnover Turnover and Inventory Turnover to increase Return On Assets (ROA) generated by the company and know which among the three variables that give the most dominant influence on Retutn On Asset. The data used is secondary data derived from the financial statements of PT. Sahid Jaya International Hotel, Tbk registered in Indonesia Stock Exchange period 2011-2016 obtained through Indonesia Stock Exchange (IDX). Data analysis techniques in this study using multiple correlation analysis, multipleregression, t test, f test and coefficient of determination and using tools computer program Statisrical Product and Services Solution (SPSS) version 16. The results of analysis based on calculations using correlation test relationship between ROA variable with cash turnover of 0.663.Sementara correlation between ROA variable with receivable turnover is equal to-0.057.Kemudian correlation between ROA variable with large inventory turnover of both relationship is -0.444. In the multipleregression test the following equation is obtained: Y =-3,243 + 0,170 X1-0,040 X2 + 1,273 X3. From the t test results obtained partially no positive and significant effect between cash turnover variables on ROA (Return On Asset), partially no positive and significant influence between cash rotation variables to ROA, partially no positive and significant influence between variable receivables turn over to ROA, partially there is no positive and significant influence between variable inventory turnover to ROA, and simultaneously there is no positive and significant influence between variable cash turnover, receivable turnover, and inventory turnover of ROA. The magnitude of the coefficient of determination is 0.658 or equal to 65.8%. In this research ROA at PT Sahid Jaya International Tbk has unstable performance, due to ROA of PT Sahid Jaya International Hotel, Tbk each year experience increase and decrease profit and cash turnover, receivable turnover and inventory turnover not directly affect on ROA. 

In operating a computer, of course, often experience problems with the Windows operating system, such as a slow computer when reading data, missing icons on the desktop, application system crashes or files that can not be run, or error messages appear that are not understood, problems that arise this is not uncommon fatal so that it interferes with the work or activity that is being done. One of the right solutions to the above problem is by applying an object-oriented design that follows the Hierarchy rules (tree rules), which is that each stage will bring up several new stages and Forward Reasoning inference techniques with Dept First Search data search techniques, with the forward reasoning system the system will provide information for the problems encountered. The test results show the solution to the problem of any computer damage problem can help computer users to recognize and deal with computer damage.

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.