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Penelitian ini merupakan penelitian kuantitatif korelasional yang bertujuan untuk mengetahui hubungan gaya belajar Visual, Auditori dan Kinestik terhadap peningkatan kecerdasan verbal-lingusitik. Data dalam penelitian ini dikumpulkan menggunakan angket serta dokumentasi dan diolah menggunakan analisis statistik deskriptif dan analisis inferensial. Hasil dari penelitian ini menunjukkan bahwa hubungan antara gaya belajar Visual, Auditori dan Kinestetik Terhadap Kecerdasan Verbal-Linguistik memiliki korelasi yang rendah.

This study aims to determine the effect of auditory and visual products on consumer purchasing decisions at local coffee shops in Semilir Semarang in 2021. The data in this study are primary data from questionnaires with 100 respondents at local coffee shops in Semilir Semarang, using accidental sampling. The analytical tool used is Multiple Linear Regression analysis. The results of the study show that Auditory and Visual Products have a significant positive effect on consumer purchasing decisions.

This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the independent audit committee, number of member meetings, financial expertise and gender diversity have a positive effect on CSRD, while the size of the audit committee has no effect on CSRD. Indirect testing shows that risk management only affects the relationship between the number of member meetings and CSRD. Meanwhile, risk management failed to become a mediator for other variables with CSRD.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

Citra nama baik perusahaan merupakan hal yang sangat penting untuk dijaga dan dikembangkan untuk mempermudah terbangunnya kepercayaan eksternal dan sehingga terjalin kerjasama yang dibutuhkan demi menunjang kesuksesan perusahaan. PT. Adiprima Suraprinta termasuk dalam anak perusahaan dari Jawa Pos Group. Dengan humas yang masih baru, perusahaan ini juga belum melakukan pembagian tupoksi terkait peran dan fungsi humas. Metode Penelitian yang digunakan peneliti pada riset ini adalah penelitian kualitatif, dimana pengumpulan datanya dilakukan dengan wawancara secara langsung dengan narasumber dan memberi pertanyaan yang terperinci dan mendalam. Tujuan dari penelitian ini adalah untuk mengetahui  bagaimana dan sejauh apa perkembangan Humas PT. Adiprima Suraprinta melihat dari kegiatan humas yang ada dan bagaimana mereka menjalankan fungsi dan peran humas itu sendiri, khususnya dalam menangani isu dan krisis.  Hasil yang ditemukan peneliti dalam penelitian ditemukan bahwa Humas dari PT. Adiprima Suraprinta terkena isu mengenai kerusakan lingkungan yang diasumsikan diakibatkan oleh kegiatan pabrik yang berlokasi dekat dengan warga. Keberadaan Humas yang baru ini kemudian menjadi perantara dalam menyampaikan informasi dan juga memberikan pengertian kepada masyarakat sekitar. Perusahaan PT. Adiprima Suraprinta kemudian menyadari pentingnya humas setelah perusahaan dilanda isu. Perusahaan perlu mengembangkan fungsi dan tugas dari humas perusahaan Sebaiknya Humas perusahaan berdiri sendiri dan terfokus hanya untuk menjalankan kehumasan agar lebih maksimal.

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

This study aims to analyze the effect of compliance pressure, audit expertise, audit experience, and self-efficacy on audit judgment moderated by task complexity. The technique used in sampling is purposive sampling technique and obtained by 120 people. Data was collected using a survey method with data collection techniques using a questionnaire distributed to the Financial and Development Supervisory Agency (BPKP). The data analysis technique used moderated regression analysis. The results show that compliance does not affect the audit judgment. Meanwhile, audit expertise, audit experience, and self-efficacy affect the audit judgment. The complexity of the task does not strengthen the effect of obedience pressure on audit judgment. In addition, complexity strengthens the effect of audit expertise, audit experience, and self-efficacy on audit judgment.

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.    

This study aims to test and provide empirical evidence about the effect of profitability, solvency, audit opinion and firm size on audit report lag on transportation companies listed on the IDX for the period 2016 – 2021. With a total sample of 15 companies with a period of 6 years, 90 samples were obtained. observed. The analysis method of this research uses panel data regression through software eviews 12. The results show that firm solvency has a positive effect on audit report lag while profitability, audit opinion and firm size have no effect on audit report lag.  

The research method used in this research is descriptive qualitative research and the form of research used is a case study with the subject being students of class X IIS 4 consisting of 30 students. The data collection tool used was a learning style questionnaire, a test of mathematical problem solving abilities in the form of 2 essays, and interviews with 6 students, namely 2 students with a visual learning style, 2 students with an auditory learning style, and 2 students with a kinesthetic learning style. Before being used in this study, the questions were tried out to determine validity, discriminatory power, index of difficulty, and test reliability. From the results of the study it can be concluded that the students' mathematical problem-solving abilities in terms of learning styles in SPLTV material as a whole have a percentage of 65% with moderate criteria. The sub-problems in this study are as follows: (1) The mathematical problem solving ability of students with a visual learning style has a percentage of 64.82% with moderate criteria; (2) Mathematical problem solving ability of students with auditory learning style ability has a percentage of 72.92% with moderate criteria; (3) The ability of students' mathematical problem solving with learning styles has a percentage of 61.72% with low criteria.    

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay. Populasi penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode penelitian tahun 2018 – 2021 yang berjumlah sebanyak 30 perusahaan. Penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 16 perusahaan yang merupakan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2021. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda yang dilakukan dengan bantuan program komputer SPSS versi 24.0 for windows.             Hasil dari penelitian yang diperoleh secara parsial (uji-t) menunjukan bahwa nilai t-hitung profitabilitas (X1) adalah sebesar –3,423 dengan nilai signifikasi sebesar 0,001. Maka t-hitung > t-tabel (–3,423 > 2,008) dan nilai signifikasi < 0,05 (0,001 < 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel profitabilitas berpengaruh negatif terhadap audit delay. Nilai t-hitung solvabilitas (X2) adalah sebesar –3,875 dengan nilai signifikasi sebesar 0,000. Maka t-hitung > t-tabel (–3,875 > 2,008) dan nilai signifikasi < 0,05 (0,000 < 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel solvabilitas berpengaruh negatif terhadap audit delay. Nilai t-hitung ukuran perusahaan (X3) adalah sebesar 1,372 dengan nilai signifikasi sebesar 0,176. Maka t-hitung < t-tabel (1,372 < 2,008) dan nilai signifikasi > 0,05 (0,176 > 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel ukuran perusahaan tidak berpengaruh terhadap audit delay. Nilai F-hitung sebesar 8,755 dan F-tabel sebesar 2,786 atau F-hitung > F-tabel dengan nilai signifikasi yaitu 0,000 < 0,05. Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel profitabilitas, solvabilitas, dan ukuran perusahaan secara simultan (uji-f) atau secara bersama – sama berpengaruh terhadap audit delay.

Companies that have been listed on the Indonesia Stock Exchange are required to submit audited annual financial reports to the public, which information will then be used by interested parties for consideration in making decisions. However, in fact not all issuers are able to publish their annual financial reports on the Indonesia Stock Exchange. So that this study aims to determine the effect of financial performance on the delay in the publication of audited financial statements mediated by audit report lag. The object of research is issuers with consumer cyclicals and consumer non-cyclicals sectors and late in publishing their audited financial reports, observation period 2017-2021. The sampling technique used purposive sampling and resulted in 46 samples. The research method used is statistical t test, path analysis and Sobel test using the help of the IBM SPSS version 26 program. The results of this study indicate that profitability has an effect on audit report lag, profitability has no effect on delays in the publication of audited financial statements, audit report lag affects delays publication of audited financial statements, and audit report lag succeeded in mediating profitability against the delay in publication of audited financial statements.

In human life the use of electrical energy is very important and needed, but over time the use of its consumption is increasing. Therefore, it is necessary to save electricity consumption activities. This effort is known as energy conservation, one of which uses the energy audit method. Energy audit is to calculate the level of use or Energy Consumption Intensity (IKE) in the Untirta Integrated Laboratory Building whether it is efficient in the use of electrical energy. Collecting data related to electricity usage, building profiles, and observing lighting loads, air conditioning/air conditioning loads and other loads. The use of the IKE formula as a form of analyzing the data. The results of the study stated that the IKE value in the Untirta Integrated Laboratory Building was 38.019 kWh/m2, from this value it can be seen that the IKE is efficient. This is based on the parameters used by ASEAN-USAID of 240 kWh/m2. There is an addition in saving energy if in the future there are additional burdens such as laboratory equipment or electronic goods. These savings can be made by using LED lamps and replacing TL lamps or using lamps with a lower wattage than the previous lamp and can be done by reducing the duration of usage in consuming electrical energy.

The purpose of this study is to describe: (1) the figurative meanings contained in the lyrics of Nidji's song; (2) the imagery contained in the lyrics of the song Nidji; and (3) the application of Nidji's song lyrics in learning to identify the elements of poetry in class X SMA. The data collection of this research was carried out using the observation method. The data analysis of this research is content analysis. The results of data analysis are presented with informal techniques. Based on the data and discussion, it is concluded that (1) the figurative meanings contained in the lyrics of the Nidji song include (a) hyperbole figure of speech which serves to exaggerate the situation when someone is in love. His heart blossomed and everything became beautiful; (b) association figure of speech serves to describe different vibrations when falling in love with millions of feelings; (2) The types of imagery in Nidji's song lyrics consist of (a) auditory images found in the lyrics "I hear the singing of a thousand gods and goddesses of love" and "Echoing the world", (b) visual images found in the lyrics "I see the sun will come to me” and “I see the moon will come to me”, (c) the motion images found in the lyrics “Come to me, hug me dearly” and “The moon will come to me”. (3) The application of learning using Nidji's song lyrics is in accordance with basic competencies 3.17 Analyzing the elements of poetry building. The method used is Discovery Based Learning with learning steps which include the following: greeting and motivation, apperception, division of study groups, analyzing Nidji's song When I Fall in Love based on figurative and imagery elements, presentations, and concluding learning activities.

Buah-buahan merupakan salah satu komoditas hortikultura yang memegang peranan penting bagi pembangunan pertanian di Indonesia. Secara garis besar, produksi buah-buahan di Provinsi Sumatera Utara selama periode 2018-2020 mengalami penurunan. Penurunan jumlah produksi buah-buahan dapat mengakibatkan harga buah menjadi mahal, dan stok buah-buahan menjadi langkah. Penelitian ini bertujuan untuk mengetahui hasil dari pengelompokkan tanaman buah-buahan menggunakan metode K-Medoids yang merupakan bagian dari Data Mining. Metode K-Medoids ini  merupakan metode clustering yang dapat memecahkan dataset menjadi beberapa kelompok. Pada penelitian ini data yang digunakan bersumber dari Badan Pusat Statistik pada tahun 2017-2021. Hasil dari penelitian ini diperoleh sebanyak 21 komoditas yang tergolong cluster rendah dan 2 komoditas yang tergolong dalam cluster tinggi. Penelitian ini diharapkan dapat Membantu Pihak Dinas Pertanian Provinsi Sumatera Utara dalam mengupayakan meningkatkan hasil produksi tanaman buah-buahan yang ada di Provinsi Sumatera Utara.

Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas (X1) terhadap Kualitas Audit (Y), Kompetensi Auditor (X2) terhadap Kualitas Audit (Y) serta pengaruh secara simultan Akuntabiitas (X1) dan Kompetensi Auditor (X2) terhadap Kualitas Audit (Y). Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Jenis data yang digunakan pada penelitian ini adalah data primer. Data penelitian ini diperoleh dengan menyebarkan kuisioner. Hasil penelitian menunjukkan bahwa Akuntabilitas (X1) berpengaruh terhadap Kualitas Audit (Y). hasil ini dibuktikan dengan thitung sebesar 3,577 > t tabel sebesar 1,674 dan nilai signifikannya sebesar 0,001 < 0,05. Lalu, Kompetensi Auditor (X2) berpengaruh terhadap Kualitas Audit (Y). Hasil ini dibuktikan dengan thitung sebesar 2,180 > ttabel sebesar 1,674 dan nilai signifikannya sebesar 0,034 < 0,05. Serta, Akuntabilitas(X1), dan Kompetensi Auditor (X2) secara simultan atau bersama-sama berpengaruh terhadap Kualitas Audit (Y). Hasil ini dibuktikan dengan fhitung sebesar 19,539 > ftabel sebesar 3,18. Dan nilai signifikansinya sebesar 0,000 < 0,05.  

Gramedia Digital application itself is a good innovation in the digital era now. Even though it has been used by users but there are still some obstacles or lack of information contained on the application, therefore it requires maturity and capability assessment of the application. The COBIT 5 framework is an IT audit standard that has been issued by ISACA, COBIT 5 itself has a total of 11 domains but this time the research only focuses on 5 domains namely EDM05, APO05, BAI04, DSS01, MEA01. The results of the maturity and capability level calculations from Gramedia Digital applications resulted in an average of EDM05 with a result of 2.7, APO05 with a result of 2.8, BAI04 with a result of 2.7, DSS01 with a result of 2.7, MEA01 with a result of 2.8. And the average capability generated by these domains is rounded to 3. The conclusion in this study gramedia Digital application has not met the targeted target of 4.

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of independent commissioners, audit committees, and institutional investors. The sample of this research is state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2019 so that in this study 66 data were used. Descriptive statistical test and multiple regression test with SPSS 26 were used to analyze the data. This study shows that the independent commissioner variable has no effect on the effective tax rate, the audit committee has a significant negative effect on the effective tax rate, institutional investors have no effect on the effective tax rate. On the other hand, size, leverage, profitability have no effect on the effective tax rate, and the ratio of capital intensity has a positive effect on the effective tax rate.   

This study examines the effect of profitability, liquidity, leverage, reputation auditor, firmosize and auditoroopinion on the Timeliness of financial reporting in manufacturing companies listed in BEI period of 2017-2019. Population in this researchais all companies listed on the Indonesia Stock Exchange from 2017 to 2019. Sampel of selection using purposive sampling method and totallyoobtained a 324 sample.