The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology
(Arumega Zaferar, Razana Juhaida Johari, Atika Zarefar, M. Rasuli)
DOI : 10.15294/jda.v16i1.4031
- Volume: 16,
Issue: 1,
Sitasi : 0 08-May-2024
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| Last.10-Jul-2025
Abstrak:
Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality. In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality.
Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province. The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS).
Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality. Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality. However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality.
Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology. This study will provide a new perspective, especially on remote audits, which are still rarely discussed.
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2024 |
Penyuluhan Gizi Seimbang pada Remaja di SMAS PGRI Ge’tengan, Kabupaten Tana Toraja
(Hayuti Windha Pagiu, Suharnita Wijaya, Fera Dwiyanti, Nofita Tudang Rombeallo)
DOI : 10.62951/masyarakatmandiri.v1i2.203
- Volume: 1,
Issue: 2,
Sitasi : 0 30-Apr-2024
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| Last.27-Jul-2025
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Adolescence is very important to pay attention to because it is a transition period between children and adults, where physically they will experience specific changes. Adolescents must receive balanced nutritional intake according to their needs in order to achieve optimal growth and development and avoid nutritional problems. Nutritional problems that can occur in adolescents are malnutrition, chronic lack of energy (KEK), obesity and anemia (Sandra, Ahmad, & Arinda, 2017). An imbalance between the intake of food consumed causes problems of undernutrition and overnutrition. Malnutrition in adolescents results in decreased body resistance to disease, increased disease rates, abnormal growth, low intelligence levels, low productivity and stunted growth of reproductive organs in adolescents (Nurfiriani & Ratih, 2023). The aim of this service activity is to increase teenagers' knowledge about the importance of nutrition for teenagers, to support the growth and development of teenagers, to prevent the risk of nutritional problems and non-communicable diseases, so it is necessary to carry out health promotion efforts in the form of providing health education and evaluations to increase knowledge about nutrition so that it can increase adolescent awareness in maintaining health.
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2024 |
Status Hukum Atas Tanah Yang Belum Bersertifikat Yang Sementara Disengketakan Oleh Ahli Waris dan Masyarakat Desa Tolitehuyu Kecamatan Monano Kabupaten Gorontalo Utara
(Ferawati Potonuo, Nur Mohammad Kasim, Moh. Taufik Z. Sarson)
DOI : 10.62383/progres.v1i2.134
- Volume: 1,
Issue: 2,
Sitasi : 0 03-Apr-2024
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| Last.02-Aug-2025
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This research aims to find out the legal status of uncertified land that is disputed by the heirs and the community of Tolitehuyu village, Monano District, North Gorontalo Regency and to find out the form of legal settlement by the Tolitehuyu Village Government regarding disputed uncertified land. This research uses empirical methods. The results of this research show that the legal status of land ownership by the people of Tolitehuyu Village, Monano District, North Gorontalo Regency, some have a certificate and some do not have a certificate for the land they own. Where those who already have a legal status certificate are already the property of that community. Furthermore, for those who do not yet have a certificate, the legal status of their land is unclear or still weak. So the legal status must be registered with the National Land Agency of North Gorontalo Regency in accordance with the provisions of the applicable laws. The role of the Tolitehuyu Village Government in resolving uncertified land disputes in the community can be achieved by mediating through an intermediary called a modiator. The process of resolving land disputes by the Tolitehuyu Village Government is carried out in stages, namely submitting a complaint to the hamlet head, head The village presents the parties to the dispute, collects data, mediates and reads the decision.
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2024 |
Analisis dan perancangan sistem informasi layanan RT RW Net MR WiFi berbasis web
(Arsel Tirta Asferand, Hanna Prillysca Chernovita)
DOI : 10.24246/aiti.v21i1.117-139
- Volume: 21,
Issue: 1,
Sitasi : 16 02-Apr-2024
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| Last.07-Jul-2025
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RT RW Net merupakan sebuah penyedia jasa internet berskala mikro (dalam satu wilayah). MR Net merupakan salah satu penyedia jasa RT RW Net yang ada di daerah Bawen. Sampai saat ini MR Net mengelola data administratif dengan metode manual yang menyebabkan kegiatan proses bisnisnya terhambat, karena itu dirancanglah sistem informasi berbasis website dengan sistem yang saling terintegrasi. Sistem ini dirancang menggunakan metode waterfall dan data yang dibutuhkan oleh perancang didapatkan dengan observasi langsung dan wawancara. Sistem informasi yang terbentuk ialah halaman login, menu dashboard, menu user, menu ticketing, menu tagihan aktif, dan menu profile. Untuk pengguna dibagi menjadi dua role, admin dan user, yang masing-masing role memiliki fungsi tersendiri. Role admin memiliki fungsi mengelola data user, tiketing, dan tagihan. Role user memiliki fungsi melihat riwayat tagihan pribadi, pengajuan tiket, dan mengelola data pribadi. Keseluruhan data akan tersimpan pada database lokal yang diharapkan dapat menunjang proses bisnis administratif, serta meminimalisir terjadinya kesalahan dan kehilangan data.
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2024 |
Pengaruh Customer Review, Flash Sale Promotion Dan Live Streaming Terhadap Keputusan Pembelian Pada E-Commerce Shopee Di Surakarta
(Keke Ferary Anjani Fatmala, Tri Ratna Pamikatsih)
DOI : 10.58192/profit.v3i1.1961
- Volume: 3,
Issue: 1,
Sitasi : 0 11-Feb-2024
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This research was conducted with the aim of finding out the influence of customer reviews, flash sale promotions and live streaming on purchasing decisions on Shopee e-commerce. Surakarta was the population in this study with the method used, namely the pur-posive sampling method so that the number of respondents in this study was 130 respondents. The data collection technique used in this research is a quantitative method by distributing questionnaires online via social media. Multiple regression is the analysis method used in this research. This research partially shows that customer reviews, flash sale promotions and live streaming have a positive and significant effect on purchasing decisions on Shopee e-commerce.
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2024 |
Pemetaan Kejadian Stunting pada Balita di Kabupaten Klaten Tahun 2021
(Fera Astuti, Dina Nur Anggraini Ningrum)
DOI : 10.33366/jc.v11i3.4720
- Volume: 11,
Issue: 3,
Sitasi : 0 17-Nov-2023
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The Klaten Regency stands as one of the districts yet to adopt a mapping system for managing stunting cases. The objective of this study was to identify the prevalence and risk factors associated with stunting among toddlers across the 26 sub-districts of Klaten Regency in 2021. Employing a cross-sectional design coupled with an ecological study and mapping approach, the research was conducted throughout 2021. The study encompassed a population of 26 sub-districts, accounting for a total of 6,949 reported cases of stunting in 2021. Total sampling was employed as the sampling technique. The findings revealed that in the mapping of correlated risk factors—specifically, variables such as low birth weight, chronic energy deficiency in pregnant women, birth length, and antenatal care coverage—four sub-districts were identified as having a high risk of stunting. For prospective researchers, it is recommended to explore additional risk factors associated with stunting, such as the prevalence of early marriages, the percentage of individuals living below the poverty line, the proportion of women attaining secondary education or higher, or by incorporating supplementary primary data sources, like the employment status of toddlers' parents.
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2023 |
Analisis Kualitas Informasi Akuntansi Pada BAZNAS Kota Jambi
(Sulis Handayani, Rofiqoh Ferawati, Mohammad Orinaldi)
DOI : 10.55606/jurimea.v3i3.275
- Volume: 3,
Issue: 3,
Sitasi : 0 24-Oct-2023
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| Last.19-Aug-2025
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ABSTRACT
This study aims to find out about the quality of accounting information at BAZNAS Jambi City and what are the obstacles in implementing the quality of accounting information at BAZNAS Jambi City in managing BAZNAS financial reports in terms of PSAK 109. The type of this research is qualitative research, namely the field research method. documentation and interviews. In collecting the data, the researcher involved several staff of BAZNAS Jambi City. Based on the results of the study indicate that the general obstacle in the application of SIA at BAZNAS Jambi city is constrained in Human Resources because the number of employees is very limited, besides that the problem of educational background that is not in accordance with the field of work taken will affect the quality of accounting information in the presentation of the report. Finance.
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2023 |
Pengaruh Penyuluhan Terhadap Tingkat Pengetahuan Anemia pada Ibu Hamil di Desa Pulau Panggung Kecamatan Semende Darat Laut Kabupaten Muara Enim Tahun 2023
(Nita Rukmana, Fera Meliyanti, Elwan Candra)
DOI : 10.55606/klinik.v3i1.2232
- Volume: 3,
Issue: 1,
Sitasi : 0 23-Oct-2023
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| Last.19-Aug-2025
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Pregnant women are still often faced with various health problems, one of which is anemia. Anemia is the biggest public health problem in the world, especially for pregnant women because many suffer from iron deficiency. WHO in 2021 reports that globally the prevalence of anemia in pregnant women worldwide is 41.8%. It is known that the prevalence of anemia in pregnant women is estimated at 48.2% in Asia, 57.1% in Africa, 24.1% in America, and 25.1% in Europe. The PulauPanggung Community Health Center supervises 10 villages where 12 people (26,66%) of the 45 pregnant women examined were Desa PulauPanggung who had the most cases of anemia. The research design used in this study was a pre-experimental type one group pretest-posttest design. The population in this study were all pregnant women in Desa PulauPanggung, Working Area of the PulauPanggung Health Center, Semende Darat Laut District, Muara Enim Regency, totaling 27 people. The sample in this study were pregnant women who attended counseling at the posyandu in the Working Area of PulauPanggung, Semende Darat Laut, Muara Enim Regency. Based on univariate analysis, it is known that the average value of respondents' knowledge before counseling was 58.65 out of 20 respondents. The highest value is 72 and the lowest is 50. The value that is most often obtained is 60. The average value of respondents' knowledge after counseling is 92.95 from 20 respondents. The highest score is 100 and the lowest is 82. The highest score is 98. From 20 respondents, the average value of mothers' knowledge before counseling (pre-test) was 58.65. From 20 respondents, the average value of mothers' knowledge after counseling (post-test) was 92.96. There is an effect of health counseling on the level of mother's knowledge about anemia before and after counseling with the lecture method and audio-visual media in PulauPanggung Village, Semende Darat Laut District, Muara Enim Regency in 2023 with a p value of 0.000.
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2023 |
Brand Image Memediasi Kualitas Produk dan Harga Terhadap Keputusan Pembelian
(Parida Meida Fera, Erny Amriani Asmin, Rachmat Gunawan)
DOI : 10.58192/ebismen.v2i3.1251
- Volume: 2,
Issue: 3,
Sitasi : 0 23-Aug-2023
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| Last.07-Jul-2025
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The purpose of this study wasto identify and analyze the role of product image to inform product quality and purchasing decisions for aqua 600ml mineral water in Sukabumi District. The survey wan conducted amon 97 respondents using purposive sampling technique based on the following criteria:1) consumers who purchased at least on aqua 600ml product and 2) product choice. Customers must be at least 17 years old andold enough tocompletethe survey. The questionnaire was tested with validity, realibilty andclassical acceptance tests.the analitysis method used in this research is descritivemethod and validation through quantitative method. Data analysis techniques were carriedout by path analysis and sobeltest using SPSS for windows.thus, product quality has a positive and significant effect on brand image, price has a positive and significant effet on brand image, product quality has no and insignificant effect on purchasing decisions and price has a positive effect and significant on purchasing decisions. Brand image affects product quality on purchasing decisions. Brand image can influence price in purchasing decisions.
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2023 |
Analisis Strategi Pemasaran Syariah Produk Elzatta
(Muhammad Fikri, Rofiqoh Ferawati, Mohammad Orinaldi)
DOI : 10.58192/ebismen.v2i3.1253
- Volume: 2,
Issue: 3,
Sitasi : 0 23-Aug-2023
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This research was carried out based on data saying that Elzatta in the period from year to year experienced an increase in percentage as the brand with the best quality, it's just that in 2019 it experienced a slight decrease in numbers, this might have been due to the Covid-19 pandemic that hit the Indonesian nation at that time and of course slightly affected the brand process at Elzatta. Thus, based on the results of the initial observations and analysis above, which found a uniqueness in Elzatta using a sharia marketing strategy for their products, the researcher was compelled to describe this phenomenon, namely related to the Islamic marketing strategy implemented by the Elzatta store so that it continues to exist in the face of real world business competition
This research uses a type of qualitative research by using data collection methods in the form of observations, interviews, and documentation. The technique of analyzing the data is by filtering the data, presenting the data, and cross-checking the data. While testing the validity of the data is done using triangulation techniques.
The results of this study found that: 1. Elzatta's product sharia marketing strategy was carried out with three main strategies, namely: (1) Market segmentation; (2) Targeting and Positioning; and (3) combination strategy which includes: strategy in maintaining the product; price range strategy; strategy in choosing a point of sale; strategy in the field of product promotion; strategy in HR management; strategy in the easy shopping process; strategy in the marketing process through social media. 2. Supporting factors for the sharia marketing strategy for Elzatta products are due to several factors, namely: Maintaining service quality; Understanding customer needs and company needs through SWOT analysis; Neat employee appearance; Responsiveness in helping customers online/offline; Providing supplies/training to employees/SPG; Sensitivity to the development of global business competition. 3. The inhibiting factors for Elzatta's sharia marketing strategy are internal and external factors. Internal reasons, including: capital, promotion constraints in the field. Meanwhile, these external factors include: price competition and the promotion strategy of Elzatta Jambi's competitors.
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2023 |