International Journal of Social Sciences, Humanities and Education (IJSSHE)
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The Effect Of Auditor Competence And Auditor Independence On Audit Quality With Auditor Ethics As A Moderating Variable
Get PDFFinancial statements that have been audited by a public accountant are more trustworthy than unaudited or unaudited financial statements. However, in recent years the quality of audits produced by public accountants has been under scrutiny by the public because there are differences in the auditor's opinion with the actual condition of the company. Auditor competence, auditor independence and auditor ethics have an important role in ensuring audit quality. This research is a quantitative study, using a survey method using purposive sampling with the respondent criteria for each KAP being 1 auditor. Data was collected using a questionnaire instrument which was measured using a Likert scale. The population of this study were auditors working at the Public Accounting Firm (KAP) in South Jakarta with active status at the OJK, totaling 76 KAPs and receiving 55 respondents to a questionnaire. The data analysis used was using the partial least squares (PLS) with the help of the SmartPLS program. The results of data analysis prove that: (1) auditor competence has a significant positive effect on audit quality with an original sample estimate of 0.369, a statistic of 3.594 and a significance <0.05, (2) auditor independence has a significant positive effect on audit quality with an original sample estimate value of 0.567, t-statistic 3.191 and significance <0.05, (3) auditor ethics can positively moderate the influence of auditor competence on audit quality with an original sample estimate value of 0.288, t-statistic 2.445 and significance <0.05, (4) and auditor ethics not can moderate the influence of auditor independence on audit quality with an original sample estimate value of -0.251, a t-statistic of 1.584 and a significance > 0.05. The practical implication of this research is to produce high audit quality, auditors must improve the competence, independence and ethics of their auditors so that the resulting audit report can be the basis for making the right decision
A Study on the Alienation of Workers' Subjectivity in the view of New Technological Revolution
No full textThe new technological revolution is a profound social change in human history. However, capital's pursuit of economic interests has caused the alienation and even dissolution of workers' subjectivity. Applying the analytical perspective of Marxist political economy, this paper focuses on the reality of eliminating workers' alienation in the era of the new technological revolution and argues that the new technological revolution provides both an opportunity and a new hidden danger of subjectivity for solving the crisis of workers' subjectivity alienation. The conclusion of this paper is that in order to solve the new hidden problems of workers' subjectivity reversion in the era of new technological revolution and maximize the opportunities in the era of new technological revolution, the government, enterprises and society should follow the "Human-Oriented" approach and reasonably guide the relationship between workers and technology, so that workers can become the masters of technology and participants of the development and progress of the era. To maximize the awareness of individual subjectivity, promote the integration of themselves with technological development, eliminate alienation, and realize the awakening and reversion of workers' subjectivit
The Role of Teachers in Facing Radicalism Threats at Al-Kautsar Labschool Middle School, Bandung
Get PDFIndonesia, with the world's largest Muslim population, faces serious challenges related to radicalism and terrorism. The threat of radicalism in Indonesia has spread to various aspects of life, including educational institutions, both formal and informal. This study aims to analyze the role of teachers in addressing the threat of radicalism at Al-Kautsar LabSchool Middle School in Bandung. The main theories used in this research are the theories of radicalism and the concept of the teacher's role. This research employs a qualitative approach, where data is collected through interviews and literature review. The results of this study reveal nine roles of teachers at Al-Kautsar LabSchool Middle School (SMP Al Kautsar LabsSchool) in facing the threat of radicalism, including being informants, organizers, motivators, directors, initiators, transmitters, facilitators, mediators, and negotiators. This research provides a detailed explanation of these nine roles based on the elaboration of concepts from the Ministry of Religious Affairs and Sadirman AM in addressing the threat of radicalism at SMP Al Kautsar LabsSchool. Additionally, the researcher also analyzes the concept of the teacher's role in the policy options from the Ministry of Education and Culture (Kemendikbud) research in 2018 and the strategic plan of the National Counterterrorism Agency (BNPT) for 2020-2024 to combat radicalism in the school environment
Basic Considerations of Judges in Imposing Criminal Code Article 81 Paragraph 2 of the Child Protection Law Against Children Who Have Sexual Intercourse on the Basis of Consent
Get PDFIn this study, the author raises the issue of the basis of the judge's consideration in imposing punishment on children who commit Copulation on the basis of mutual consent. This is motivated because it is not clearly regulated in the Child Protection Law regarding the crime of sexual intercourse committed by a child if the sexual intercourse is carried out on the basis of mutual consent without any element of violence or persuasion from the perpetrator to the victim, causing a vacuum of norms. The formulation of this problem is How is the evidentiary arrangement of the case of sexual intercourse committed by a child on the basis of mutual consent in Indonesia and What is the basis for the judge's consideration in imposing a criminal decision based on Article 81 paragraph (2) of the Child Protection Law against children who have sexual intercourse on the basis of mutual consent. The objectives in this study are (1) To know and analyze the criminal proof of sexual intercourse committed by children on the basis of mutual consent in Indonesian criminal law enforcement. (2) To know and analyze the basis of the judge's consideration in handing down a verdict against minors who have consensual sexual intercourse. To analyze this problem, the theories that will be used as guidelines for analysis are the theory of evidence, the theory of justice, expediency and legal certainty. This type of research uses normative legal methods consisting of a statutory approach (statue approach), conceptual approach (conceptual approach) and case study approach (case law). The results of this study, the author concludes that the Child Protection Law does not recognize the term consensual because the position in child sexual intercourse against children who are consensual, children are seen in the position of victims. Although in the proof the act is done consensually or child fornication. The criminal regulation is regulated in Article 81 of Law Number 35 of 2014 concerning Child Protectio
Problems Of Higher Education, Curriculum and Education In Indonesia
Get PDFEducation in Indonesia has developed from time to time. Indonesia was once a beacon of education in Asia but is currently in decline. The educational comfort zone is formed when we get stuck in the routine of certification and accreditation without realizing the essence behind the importance of these activities. The current school is only intended for obtaining a diploma, not knowledge let alone skills. This is what will be explored in this article. Educational reflection is intended as a reminder to us that education is the duty of the times and every age has the same educational task, which is to glorify and prosper human life. If our current education only elevates workers and the mafia, then something is wrong in our education
Analysis of Teacher Performance in the Context of Successful Implementation of the Pancasila Student Profile Program at SDN 04 Birugo, Bukittinggi City
Get PDFThe author sees a gap or discrepancy between the expected ideal conditions and the existing reality. The ideal condition in question is a condition where young teachers have high performance. High teacher performance can be said to be an ideal teacher figure at school. This study aims to analyze teacher performance in the framework of the success of Pancasila Student Profiles in Elementary Schools in the City of Bukittinggi. This type of research is qualitative with the objects studied at SDN 04 namely the principal, teachers, and students. Data collection techniques were carried out in 3 ways, namely interviews, document review, and observation. The data analysis technique in the form of 3 (three) stages, namely (1) data display, (2) data reduction, and (3) conclusion. The results of the study show that basically the implementation of the Pancasila student profile program at SDN 04 Birugo, Bukittinggi City has been going well. But regarding the achievement results are still not optimal, which are described as follows; (1) The quality of teacher work is not optimal in implementing Pancasila student profiles. This is due to the not optimal cooperation between teachers and the timeliness of implementation which is measured according to the length of time it takes to achieve it compared to the target plan. (2) the factors that influence teacher performance in implementing the Pancasila student profile are the leadership factor of the school principal, the teacher's motivating factor towards an ideal teacher profile, factors of facilities and infrastructure and cooperation factors among teachers based on coordination and synergy. (3) The principal's efforts in improving teacher performance to improve the implementation of Pancasila student profiles are to motivate individual teachers to develop cooperative attitudes among teachers and to take a persuasive and democratic approach by applying a type of transformative leadership in issuing policies
Human Relations In Socio-Cultural Based Educational Organizations In High
Get PDFThe school as an organization certainly has an organizational culture that plays an important role in realizing the school's vision and mission. School organizational culture is the norms adopted and implemented by all components of the school to achieve the vision and mission of the school effectively. This study aims to describe the school organizational culture at SMK Negeri 1 Bireuen in preparing superior human resources and school programs to support school culture. The method used in this observation is a qualitative approach with data collection techniques through observation, interviews, and documentation. The subjects of the study included elements of school residents, namely vice principals, teachers, and students. The results of this observation show that (1) SMK Negeri 1 Bireuen has three excellent cultures, namely a culture of discipline, cooperation, and industrial work culture, (2) there are several supporting programs for students in the application of school culture, (3) there are supporting factors and obstacles to the realization of an effective school organizational culture. According to the observations, the school organizational culture at SMK Negeri 1 Bireuen can already be said to be effective
The Impact Of Climate Change On The Increase Of Flood And Landslide Disaster In Kuningan Regency, West Java Province
Get PDFKuningan Regency, which is one of the areas that prone to landslides and floods. Based on its geological and geographical conditions, Kuningan Regency is located on the slopes of Mount Ciremai so that this area has a high level of vulnerability to landslides and floods. This study aims to identify climate change with rainfall indicators that have an impact on increasing the incidence of floods and landslides in Kuningan Regency as well as disaster risk reduction efforts by the Regional Disaster Management Agency (RDMA) and the local community. This study uses a qualitative method with a descriptive approach, supported by data obtained from observations, interviews and literature studies. The results showed that climate change with high rainfall indicators had an effect on an increase in landslides and floods that occurred in Kuningan Regency. Disaster risk reduction efforts from the Kuningan Regency BPBD in tackling the risks of floods and landslides, namely by taking preventive action. RDMA Kuningan Regency has built public facilities such as shelter for refugees, signs for evacuation routes, early warning system, as well as strengthening disaster risk reduction forums in Kuningan District. The efforts that can be made by the community are by carrying out repairs, cleaning waterways, building cliff retaining walls and closing soil crack
Analysis of Learning Systems Perspective of Economic Learning Programs
Get PDFThis research is motivated by the importance of learning programs as the first step made by schools, especially teachers to serve as guidelines in one school year. In addition, the learning program is also an important aspect of the learning system to be used as the basis for the implementation process and assessing learning outcomes. This study uses a qualitative approach with a type of phenomenology. The research was conducted at Santa Maria Catholic High School and Saint Albertus Catholic High School Malang. The informant collection technique in this study was a purposive sampling technique, namely class XI economics teachers. Data collection was carried out using interview, observation, and documentation techniques. The results of this study are economic learning programs in both schools including program planning as environmental input; and instrumental inputs such as determining Basic Competency (KD), Operational Verbs (KKO), content, and learning methods; preparation of learning tools; the availability of media and learning resources, as well as the establishment of an assessment program and Minimum Completeness Criteria (KKM), where teachers attend Work Meetings (Raker) and hold Study Field Teacher Consultations (MGBS) in planning, establishing, and compiling learning programs at the beginning of the school year. The purpose of this study is to describe economic learning programs that support the learning process and student learning outcomes as well as to be used as material for evaluating planning, determining and compiling next year's learning program
The Indo-Pacific Context : Maritime Security Challenges And Diplomacy Of Asean Countries
Get PDFThe Indo-Pacific region is considered strategic considering that there are intersections in international trade routes in it. Meanwhile, the strategic value as a geopolitical center is emphasized by the presence of strong countries such as the United States, China, India, Australia, Japan, as well as ASEAN countries. Based of the problem that has been described, the objective of this article is to examine the strategies and diplomatic efforts of ASEAN countries in dealing with maritime security threats in the Indo-Pacific Region. The study used qualitative methods with descriptive research design. This research through the Zoom Meeting application by inviting representative speakers from Universitas Pertahanan Malaysia. The activity will be held on 28 June-2 July 2021. Theoritical framework in this article using maritime security concept, maritime diplomacy concept, and Indo-Pacific Concept. The conclusion is the feud between China and the United States in the Indo-Pacific region, especially the South China Sea has the potential to disrupt regional stability and security. Maritime security related to undisturbed shipping traffic and communications is an effort that the United States is guarding. China's presence in the South China Sea area threatens the interests of the United States regarding sea traffic which will have an impact on the global economy and its country if no action is taken. Countries in Southeast Asia see this problem as something that must be resolved. The presence of AOIP is expected to be able to help resolve existing problems regarding actions that are carried out individually by ASEAN member countries