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Pengaruh Karakteristik Auditor Terhadap Kualitas Audit
No full textIn its journey, companies also consider going concern or business continuity as material for analysis. Meanwhile, the Company Analysis process also requires the opinion of a third party, one of which is the Auditor. In the process of expressing an opinion, the auditor expresses it in an audit opinion, which in the opinion also determines the quality of the audit.
This research aims to analyze and test the influence of auditor characteristics on audit quality at public accounting firms in Malang City. Primary data was collected using a questionnaire instrument from 57 auditors who worked at the Public Accounting Firm in Malang City. The approach used is a quantitative method and the data is analyzed using the multiple regression method. The research results show that the influence of auditor characteristics has a positive effect on audit quality except for workload
Analisis Pengaruh Pemahaman Investasi, Persepsi Risiko Dan Return, Serta Platform Cryptocurrency Terhadap Minat Investasi Cryptocurrency
No full textThe ease of use of the cryptocurrency platform is the basis for investment behavior intention in tolerating the perceived risk of the platform used. The use of technology and digital platforms has a positive effect on easy access to information, knowledge related to investment instruments, means of discussion and exchanging information between Gen Z investors in investing. This study aims to analyze the influence of investment literacy, perceived risk and return, and cryptocurrency platforms on cryptocurrency investment interest. The survey was conducted among generation Z in Indonesia (18-32 years old when the data was collected). Data was collected from 223 respondents through the distribution of questionnaires on social media. The research method was tested with multiple linear regression models using SPSS. Hypothesis testing was used in the study using the goodness of fit model. The study investigated the relationship between factors affecting investment interest using the theory of planned behavior (attitude towards behavior, subjective norm, and perceived behavioral control). The results showed that investment literacy has an effect on the interest in cryptocurrency investment of Generation Z because of the encouragement of understanding healthy and responsible investment interests so as to increase confidence. Risk perception and return affect Generation Z's interest in cryptocurrency investment because of the emergence of Generation Z's awareness in implementing the returns and risks received. Meanwhile, on cryptocurrency platforms that affect to the interest in cryptocurrency investment of Generation Z because transparency, education, community, technological innovation and user trust encourage investment interest in the digital era
Corporate Governance and Market Response: Mediating Role of Firm Performance Empirical Evidence from Indonesia
Get PDFThis research aims to investigate the influence of corporate governance on market response (Rit) through company
performance (ROI). Corporate governance uses measurements of the intensity of participation of managerial ownership, independent board of commissioners, audit committee and institutional ownership in the process of monitoring the company's managerial processes. Using a quantitative approach with ordinary leasquare analysis techniques and path analysis. Data from 60 manufacturing companies with the observation period 2017 to 2021, totaling N 285 samples. The research results show that
corporate governance variables are dominated by managerial ownership in influencing company performance (ROI) and the ROI variable partially mediates the relationship between managerial ownership of the company and stock returns. Meanwhile, independent commissioner ownership, audit committee and institutional ownership do not affect company performance or stock returns. Thus, the governance conditions of manufacturing companies in Indonesia are dominated by managerial ownership compared to the ownership of independent boards of commissioners, institutional ownership and audit committees. In other words, supervision of managerial process governance is only dominated by managerial ownership
Effect of Corporate Social Responsibility on the Performance of Indonesian MSMEs Model Mediation of Innovation and Moderation of Competitiveness
No full textThis study examines the relationship between CSR and MSME performance, using innovation as a mediator and competitiveness as a moderator. It collected primary data from 161 MSMEs across 15 districts in Indonesia and employed Smart PLS 3 for data analysis. The findings highlight several key points. First, CSR has a positive influence on MSME performance. Second, innovation significantly contributes to enhancing MSME performance. Third, innovation plays a mediating role in the impact of CSR on MSME performance. Furthermore, competitiveness acts as a moderator, strengthening the connection between CSR and MSME performance.The study’s contributions are noteworthy. It provides a conceptual framework for understanding CSR practices in Indonesian MSMEs, an area previously underexplored. It also empirically validates the role of innovation as a mediator in the CSR-MSME performance relationship. Additionally, the study delves into the importance of competitiveness in amplifying the effects of CSR on MSME performance. By shedding light on these relationships, the research complements and strengthens previous findings regarding the influence of CSR on MSME performance
Perancangan UI/UX Aplikasi Informasi Penerimaan Gaji Sawit(Sawitpay) Masyarakat di Kecamatan Kongbeng Menggunakan Pendekatan Metode UCD
Get PDFInformation technology has facilitated data access through various platforms, especially with the increasing use of smartphones in Indonesia. Cooperatives, as economic institutions managing social, economic, and cultural needs, must utilize information and communication technology (ICT) to enhance services to their members. In East Kalimantan, particularly in Kutai Timur Regency, palm oil plantations are of primary concern due to their economic significance. However, the financial management of cooperatives, particularly the payment of farmers' salaries, is still done manually, leading to security risks and inefficiencies. As a solution, an efficient salary payment system application has been designed. Its purpose is to improve the efficiency of salary allocation and distribution, speed up the payment process, and reduce security risks. Benefits include enhanced efficiency in palm oil business management, strengthening the smallholder palm oil sector, and promoting mobile application innovation, although there are still limitations related to farmers' ICT access and skills as well as infrastructure challenges
Perancangan UI/UX Pemesanan dan Pembayaran Berbasis Aplikasi Mobile Menggunakan Metode User Centered Design Dengan Menggunakan Parameter ISO/IEC 9126 Pada Sablon Kei T-Shirt
Get PDFDigitalization is a crucial breakthrough for conventional businesses to compete in domestic and international markets. The implementation of digitalization requires online payment and ordering systems that replace traditional methods with cashless transactions via the internet. Optimal design of User Interface (UI) and User Experience (UX) is essential for the convenience of using the application. The User Centered Design (UCD) method places users at the center of the design process, utilizing interview and evaluation techniques to ensure the design meets user needs, thereby reducing the likelihood of errors and development costs. The ISO/IEC 9126 standard is used to assess software quality based on aspects such as functionality, reliability, efficiency, and portability. Research indicates that the UI/UX design for ordering and payment on Sablon Kei T-shirt is appropriate, based on testing with 32 potential users aged 25-30 years in Langgur, Southeast Maluku. The questionnaire employed
ISO/IEC 9126 parameters, focusing on functionality and usability dimensions, yielding results of 93.12% for functionality and 93.46% for usability. This demonstrates that the UI/UX design has met user needs in terms of suitability, accuracy, security, and compliance with standards, as well as being easy to understand, learn, operate, attractive, and meeting applicable usability standards. The overall functionality and usability score is 93.29%, which falls under the excellent categor
Analisis Efektivitas Pelayanan Sistem Informasi Perizinan Online (SI IZOL) di DISNAKER PM-PTSP Kota Malang Menggunakan Metode EGOVQUAL
Get PDFThe development of e-government will increase the effectiveness, efficiency, accountability and transparency of government administration, which can be accessed quickly, anywhere and anytime through the movement of agencies to implement e-government sites. DISNAKER PM-PTSP took the initiative to develop an application-based application to simplify licensing services. towards the people in the city of Malang. This application is an online licensing information system application (SI IZOL). In the process of this research, researchers found that the public often complained about the lack of clear instructions regarding the licensing service process. The public believes that they do not know exactly the conditions and regulations that must be met to obtain permits, so the service process becomes ineffective. Arranging permits seems complicated because it involves a process of understanding the application, so they still depend on direct licensing services from the Manpower Office. In this study, we use the e-GovQual approach to assess how well the SI IZOL service is enjoyed by users, with the aim of evaluating service performance according to the user's level of interest. This evaluation will reveal how well the service was delivered and highlight which attributes need to be improved with the highest priority. In this research, the method the researcher used was a quantitative method. The quantitative approach is a method of collecting, analyzing and presenting data numerically rather than descriptively which involves an empirical approach. So we can conclude that the efficiency dimension shows that the SI IZOL application in the Malang City PM-PTSP DISNAKER is in accordance with user needs. , the SI IZOL application service is clear and the information provided by the SI IZOL application is in accordance with user needs. The results of the analysis of the E-govqual and Ipa methods show that the people of Malang city agree with the ease of using the SI IZOL application, timely service, and a smooth
registration process. easy. The test results also found that this application was able to meet the expected standards in terms of user comfort, reliability, responsiveness and security. This shows that the SI IZOL application has succeeded in providing more efficient and effective services to the communit
Pengaruh Variasi Konsentrasi Larutan Nacl Terhadap Laju Korosi Baja Tulangan Dan Momen Lentur Balok Beton Bertulang Terkorosi
No full textCorrosion of reinforcement in concrete structures is one of the most impactful causes of damage in the world because it can affect the strength of the structure. This research aims to analyze the effect of NaCl solution concentration on the
corrosion rate of reinforcing steel and the bending moment of corroded reinforced concrete beams. 15 test objects measuring 15x15x65 cm. In this research, tests were carried out with several variations in the concentration of
NaCl solution (3.5%, 5% and 7%) using the galvanostatic method. The tests carried out were bending moment tests when the concrete was 28 days old based on ASTM C78/C78M and corrosion rates based on ASTM G31 concerning Standard Practice for laboratory immersion carrion testing of metals. The highest bending moment was 5.09 kNm (NaCl 3.5%) and the lowest was 4.39 kNm (NaCl
7%). The highest corrosion rate value was 47562.54 mpy (NaCl 7%) and the lowest was 17997.58 mpy (NaCl 3.5%
Pengaruh Inhibitor Anorganik Terhadap Laju Korosi Baja Tulangan Dan Momen Lentur Balok Beton Bertulang Terkorosi
No full textCorrosion is a serious problem in the use of reinforcing steel in a structure. One method to prevent and overcome corrosion is the use of inhibitors. An inhibitor is a chemical that when added in a certain amount of concentration to
an environment, can effectively reduce the corrosion rate of metals. This study aims to determine the effect of inorganic inhibitors on the corrosion rate of einforcing steel and the bending moment of reinforced concrete beams, using test
specimens measuring 15 x 15 x 65 cm with a concrete quality of 20.75 Mpa. The inhibitor variations used were Sodium nitrite, Calcium nitrite, and Sodium phosphate with each variation containing 5 test specimens. To accelerate the
corrosion of reinforcement, 3.5% NaCl solution and galvanostatic method were used. The tests carried out, namely bending moments, were carried out at the age
of 28 days of concrete based on ASTM C78/C78M and corrosion rate testing based on ASTM G 31-72 weight loss method. The average bending moment of sodium nitrite inhibitor was 5.89 kNm and corrosion rate was 3184 mpy, the
average bending moment of calcium nitrite inhibitor was 5.67 kNm and corrosion rate was 7920 mpy, and the average bending moment of sodium phosphate inhibitor was 5.21 kNm and corrosion rate was 12375 mp
Perancangan & Implementasi Sistem Pengarsipan Surat Masuk & Surat Keluar Pada Kelurahan Danga Menggunakan Metode Alphabetical Filing, Chronology System Dan Numerical Filing
Get PDFThis study delves into the implementation of a computer-based archiving system for incoming and outgoing letters in Kelurahan Danga, Kota Mbay. Alphabetical filing, chronological system, and numerical filing methods are employed to enhance the
efficiency and effectiveness of letter management. Evaluation using the System Usability Scale (SUS) indicates that the system meets standards with a score of 78.9, falling into the "Acceptable" category, with a grade of "A-" and an "Excellent"
rating. The system significantly contributes to expediting data retrieval, avoiding delays, and improving productivity in Kelurahan Dang