Online Journals Universitas Kristen Indonesia
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PENGARUH PROFESIONALISME DAN OBJEKTIVITAS AUDITOR TERHADAP PERTIMBANGAN OPINI AUDIT (Studi Empiris Pada Auditor di Kantor Akuntan Publik Jakarta Selatan)
Full text linkThis research examines the impact of auditor professionalism and objectivity on the consideration of audit opinions. Professionalism is assessed through competence, integrity, and ethics, while objectivity refers to the auditor\u27s ability to maintain independence and avoid inappropriate influence. This research is driven by audit failures in the financial services sector and focuses on auditors working in public accounting firms in South Jakarta. Using quantitative methods and purposive sampling, data was analyzed using regression and hypothesis testing. This research aims to deepen understanding of how professionalism and objectivity influence audit opinions and support better audit practices and public trust.
Keywords: professionalism, objectivity, competence, integrity, ethics, independence
POTENTIAL GENDER BIAS IN PUBLIC RESPONSES TO CRITICISM OF FAMILY COMMUNICATION PRACTICES: A COLLECTIVE REFLECTION ON SOCIAL MEDIA
Full text linkThis study aims to analyze gender bias themes that surfaced in replies to @Denald on the social media platform X and the cognitive process using gender schema theory. A qualitative netnographic approach was used to analyze the research thoroughly. The results show that there are four gender bias themes: Gendered Addressing and Insults, Gendered Expectations and Stereotypes, Motherhood Policing, and Religious-Based Silencing. These four themes are interconnected in constructing a collective social standard and control in which gender schema is internalized. Unexpected findings also show that a combination of gender schema and religious norms was used to silence opinions, surveillance and control were given to the actor who did motherhood policing itself as a practice, and there was resistance to the standard of the ideal mother. This research shows that social media is a public digital platform that strengthens and accelerates the reproduction of digital gender bias, and also shows the phenomenon of resistance to the standard that is not fair to mothers.
Keywords: Gender Schema, Gender Bias, Motherhood Policing, Family Communication, Social Media
THE EFFECT OF TAX AVOIDANCE, INSTITUTIONAL OWNERSHIP AND PROFITABILITY ON THE COST OF DEBT ON MANUFACTURING COMPANIES LISTED IN 2017-2019 ON THE INDONESIA STOCK EXCHANGE
No full textThe purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt. The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2017‐2019 by using a purposive sampling method of 31 manufacturing. The dependent variable in this study is the Cost of Debt the independent variable is tax avoidance measured by the Current Effective Tax Rate (ETR) proxy, Institutional Ownership (KI) Profitability Return on Assets (ROA). The results showed that tax avoidance had a significant effect on the cost of debt, while institutional ownership and profitability had no significant effect on the cost of debt.
Keywords: Tax Avoidance, Institutional ownership, Profitability, Cost of Debt
ANALYSING LEVELS OF FLAVONOID, SAPONIN, AND TANNIN OF MANGO (Mangifera indica L.) PEEL WASTE AS AN ANTIBACTERIAL AGENT AGAINST Escherichia coli
Full text linkEscherichia coli bacteria are a microorganism that is needed in the digestive system, but if the amount is excessive, it will be pathogenic and cause diseases, including diarrhea. Antibacterial can be used as an inhibitor of the development of microorganisms that are capable of causing disease and death. The focus of this study is to identify the phytochemical compounds contained in it, as well as how the bark of mango arumanis has antibacterial properties that fight Escherichia coli by using soxhletation extraction methods, uv-vis spectrophotometry, gravimetry, titrimetry and disc diffusion. The results showed that ethanol extract of mango arumanis peel contains flavonoids, saponins, alkaloids, and tannins with a flavonoid content of 2.27%; saponin 51.63%; and tannins 3.2553%. The antibacterial activity of Escherichia coli in the category is quite effective with a concentration of 46%
The Influence of Student Development Understanding on Mathematics Education Students’ Readiness to Manage Diverse Classrooms
Full text linkThis study aims to analyze the influence of students’ understanding of child development theories on their readiness to manage diverse classrooms. The research was conducted on 28 mathematics education students who had completed the child development course at STKIP Paracendekia NW Sumbawa. A Likert-scale questionnaire was used as the instrument in a quantitative descriptive study. Following validity and reliability testing, all items on the instrument were deemed reliable (Cronbach\u27s Alpha > 0.6) and valid (r > 0.301). With average scores ranging from 3.2 to 4.0, descriptive analysis revealed that the students\u27 comprehension of child development and their preparedness to oversee diverse classrooms were both at good levels. The highest score appeared on items related to the importance of developmental understanding for creating inclusive learning environments, while the lowest was on the ability to adapt teaching methods. Classroom management readiness and knowledge of child development were shown to be strongly and significantly correlated by Pearson correlation analysis (r = 0.83, p < 0.001). Additionally, a basic linear regression study revealed that almost 70% of the variance in classroom management readiness could be explained by knowledge of child development (R2 = 0.70). The regression equation found was Y = 0.84X + 0.56. These results validate that one of the most important indicators of future teachers\u27 preparedness is their understanding of cognitive, social, and emotional development. In order to improve pedagogical competence and responsiveness in managing various learners, the study emphasizes the significance of incorporating developmental psychology into teacher education courses
Development of E-Comics in PBL-Ethnomathematics on Critical Thinking Skills
Full text linkThe purpose of this study was to determine the process of developing e-comics based on PBL-Ethnomathematics on critical thinking skills. The type of research used was Research and Development (R&D) with a 4D model modified into 3D (Define, Design, and Develop). The data collection technique in this study used a eligibility test questionnaire. After the eligibility test was carried out by the final assignment supervisor, the percentage of the final score was 97.92% so that it was included in the category of very eligible to use
Profiling Scientific Literacy of Biology Education Students in Distance Higher Education
Full text linkScientific literacy is a key competence in the 21st century, enabling students to understand scientific concepts, engage in inquiry, reason with evidence, and address sociocentric issues. This study aimed to profile the scientific literacy of biology education students in distance higher education by identifying their strengths and weaknesses across four dimensions: conceptual understanding, scientific inquiry, evidence and reasoning, and sociocentric issues. A quantitative survey design was employed involving 167 students in the Biology Education Study Program of a distance higher education institution. Data were collected using a 15-item Scientific Literacy Survey developed based on Bybee’s (2009) framework, rated on a four-point Likert scale (1 = strongly disagree to 4 = strongly agree). Descriptive statistics and Latent Profile Analysis (LPA) were applied to analyze students’ competencies. The descriptive results indicated that students possessed moderate scientific literacy, with mean scores ranging from 2.93 to 3.19. Conceptual understanding (M = 3.15) and sociocentric issues (M = 3.08) were the strongest domains, while scientific inquiry (M = 2.97) and evidence and reasoning (M = 3.00) emerged as weaker areas. LPA revealed three distinct groups: High Balanced Literacy (32%), Moderate Conceptual but Weak Inquiry (48%), and Low Across All Aspects (20%). These findings suggest that while students are capable of connecting scientific knowledge to real-world contexts, they face challenges in inquiry and reasoning. The study recommends the integration of virtual laboratories, project-based learning, and sociocentric case discussions to strengthen inquiry skills and foster scientifically literate graduates prepared for 21st-century challenge
PROBABILITAS DAN HARAPAN MATEMATIS DALAM PENGAMBILAN KEPUTUSAN MAHASISWA DI LINGKUNGAN AKADEMIK: Probability and Mathematical Expectation in Student Decision Making in Academic Environments
Full text linkStudents are faced with various important decisions that affect their educational paths and future, such as choosing a study program, planning their learning, and managing personal finances. Unfortunately, many of these decisions are often made intuitively without a basis of rational calculation. This article proposes the application of the concepts of probability and expected value as tools to aid in more logical and measurable decision-making. This approach is deemed effective as it provides an analytical framework that can enhance the quality of students\u27 thinking and decision-making. The learning of these concepts can also be contextually integrated through Project-Based Learning, Realistic Mathematics Education, and the PEDATI model, aimed at improving students\u27 critical thinking skills and numerical understanding. Practical applications of the concepts of probability and expected value include planning learning strategies, career mapping, financial management, and policy analysis. By understanding and appropriately applying
these concepts, students are expected to make more rational decisions that positively impact their academic and professional success in the future.
Keywords: Probability, Expected Value, Decision-Making, Students
THE DYNAMICS OF FLNKS INSURGENCY: EVOLVING STRATEGIES AND ITS QUEST FOR INDEPENDENCE
Full text linkThe quest for independence by the Front de Libération Nationale Kanak et Socialiste (FLNKS) from French colonial rule has been a longstanding endeavour. Despite three consecutive referendums in 2018, 2020, and 2021, the desired outcome has not been achieved. This study employs the CIA\u27s stages of insurgency and a qualitative research method with data collected through a literature review to analyse the FLNKS\u27s struggle for independence. The analysis places the FLNKS in the third stage of insurgency, specifically guerrilla warfare, with a focus on activities predominantly carried out by left-wing factions. The study identifies three pivotal factors contributing to the group\u27s stagnation: internal support, external support, and information dominance. The results emphasize a decline in local support for the FLNKS, evident in the decreasing percentage of the Kanak population, which was in 2014. Additionally, the FLNKS\u27s communication strategy primarily targets grassroots communities, while opposing groups, such as the Caledonie Ensemble, make effective use of modern media and technology. Furthermore, regional support from the Melanesian Spearhead Group and international assistance from the United Nations has been limited to technical and financial aid, falling short of realizing the FLNKS\u27s aspiration for independence
GLOBAL INTERDEPENDENCE AND FOOD SECURITY: THE IMPACT OF THE RUSSIA-UKRAINE CONFLICT ON INDONESIA
No full textABSTRACT
Russia-Ukraine conflict has worsened the global food crisis, which had already been impacted by the Covid-19 pandemic. Indonesia has experienced significant increases in food prices and shortages, particularly for wheat, approximately 30% of which is imported from Russia and Ukraine. In addition, Indonesia’s reliance on fertilizer imports about 12% from Russia has further strained the agricultural sector. Although geographically distant from the conflict, Indonesia has felt considerable effects on its food security. This study seeks to answer the research question: how does the Russia-Ukraine conflict affect Indonesia’s food security? Utilizing interdependence theory, this study employs a qualitative approach based on secondary data from archives, documents, and online sources. The findings reveal that Indonesia’s food security vulnerabilities are influenced not only by bilateral ties with Russia and Ukraine, but also by broader global interdependence within the food system. This study contributes to the theoretical understanding of food security under asymmetric interdependence and recommends policy measures such as diversifying import sources and strengthening domestic food production.
Keywords: Food Security in Indonesia, Russia-Ukraine Conflict, Interdependenc