Journals of Universitas Sangga Buana
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PENGARUH EFIKASI DIRI, SKEPTISISME PROFESSIONAL DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI DI KAP KOTA BANDUNG)
Get PDFThe number of cases that befell accounting firm in Indonesia caused by the poor quality of the audit report results have an impact on the loss of public confidence in the results provided by the accounting firm. This study was conducted to determine the variables of self-efficacy, professional skepticism and audit fees on the quality of audits conducted at Accounting Firm in Bandung. The population in this study were 155 people from 9 Public Accounting Firms with stratified sampling technique. The results show that the variables of self-efficacy, professional skepticism and audit fees have an effect on audit quality at Accounting Firm in Bandung City.Jumlah kasus yang menimpa kantor akuntan di Indonesia yang disebabkan oleh rendahnya kualitas hasil laporan audit berdampak pada hilangnya kepercayaan publik terhadap hasil yang diberikan oleh kantor akuntan tersebut. Penelitian ini dilakukan untuk mengetahui pengaruh variabel efikasi diri, skeptisisme profesional, dan biaya audit terhadap kualitas audit yang dilakukan di Kantor Akuntan Publik di Bandung. Populasi dalam penelitian ini berjumlah 155 orang dari 9 Kantor Akuntan Publik dengan teknik stratified sampling. Hasil penelitian menunjukkan bahwa variabel efikasi diri, skeptisisme profesional, dan biaya audit berpengaruh terhadap kualitas audit di Kantor Akuntan Publik di Kota Bandung
Pengaruh Lingkungan Kerja, Semangat Kerja, dan Kompetensi Terhadap Kinerja Karyawan Pada CV Tirto Agung Motor Surabaya
Get PDFEmployee performance at CV. Tirto Agung Motor Surabaya is influenced by the work environment, work spirit, and competence which are the main focus of this study. A total of 35 permanent employees of CV. Tirto Agung Motor Surabaya were used as respondent samples using a purposive sampling method, where the population in this study was 87 people. The t-test and F-test statistics used SPSS 27 as a data analysis tool. The results of the study showed that partially through the t-test, employee performance was positively and significantly influenced by the work environment, work spirit, and competence. Furthermore, through the F-test it was proven that the three variables simultaneously also had a positive and significant effect on employee performance
Pengalaman Wisatawan: Menghadapi Perubahan Iklim di Oasis Sukabumi
Get PDFPenelitian ini bertujuan untuk menganalisis dampak perubahan iklim terhadap destinasi wisata alam OASIS Sukabumi serta mengidentifikasi strategi adaptasi yang dilakukan pengelola. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan dokumentasi. Informan penelitian terdiri dari pengelola, masyarakat sekitar, dan pengunjung. Hasil penelitian menunjukkan bahwa meskipun terjadi peningkatan suhu dan pola curah hujan yang tidak menentu, pengaruhnya terhadap jumlah pengunjung dan aktivitas wisata relatif kecil. Pengunjung tetap datang berkat ketersediaan informasi cuaca melalui media sosial serta penyesuaian fasilitas dengan kondisi cuaca. Dari sisi lingkungan, tidak ditemukan kerusakan besar seperti kekeringan ekstrem atau banjir, karena pengelola rutin menjaga vegetasi dan ketersediaan air. Upaya adaptasi yang dilakukan meliputi reforestasi, pengelolaan air secara efisien, pelatihan bagi staf dan masyarakat, serta peningkatan pengelolaan sampah. Tindakan preventif berupa pembangunan drainase dan pemasangan papan peringatan juga dilakukan untuk mengantisipasi risiko bencana. Secara praktis, penelitian ini memberikan rekomendasi strategis bagi pengelolaan adaptif, sedangkan secara akademis memperkaya literatur mengenai ketahanan destinasi wisata alam baru di Indonesia terhadap perubahan iklim
IMPLEMENTASI DIGITAL MARKETING OLEH UMKM DI PROVINSI JAWA TIMUR INDONESIA: A SCOPING REVIEW
Get PDFPerkembangan teknologi yang begitu pesat, mendorong banyak UMKM untuk beralih menuju digitalisasi. Hal tersebut dilakukan guna membantu UMKM untuk memasarkan produk mereka secara digital/online. Terlebih lagi pasca pandemi covid-19, hampir segala kegiatan operasional UMKM dilaksanakan secara digital/online, dengan demikian UMKM dapat meningkatkan efektivitas dan efisiensi kegiatan operasional. Penelitian ini bertujuan untuk mengevaluasi sejauh mana implementasi digital marketing dilakukan oleh UMKM di Provinsi Jawa Timur, dengan memetakan tingkat pengetahuan mereka terkait pemasaran digital untuk mendukung praktik pemasaran tersebut. Metode yang digunakan adalah Scoping review, di mana studi-studi yang ditinjau dipilih dari database elektronik Google Scholar dalam rentang waktu lima tahun terakhir (2019–2024). Hasil dari Scoping review menunjukkan bahwa sebagian besar UMKM di Provinsi Jawa Timur telah memahami dan menerapkan digital marketing dalam kegiatan usahanya
PENINGKATAN OMSET UKM BINTANG MELALUI MESIN TEKNOLOGI TEPAT GUNA PANGGANG AYAM
Get PDFOne example of a business in the food service sector is a katering service that provides food orders to be delivered to various places according to customer needs. Elysabeth Annete, Chairperson of Bintang Surabaya's SME Partners, acted as a sponsor for the SMEs this year. However, the partners faced several obstacles, such as limited production capacity that was unable to meet market demand. This is due to the use of traditional (slow) meat processing machines, production processes that rely on manual equipment, and the lack of ability to manage finances independently. The objectives of this Student Creativity Program (PKM) are to increase the production capacity and quality of partner machines by applying appropriate technology. Increase partner income through increased production capacity. The program implementation method includes planning, implementation, monitoring and evaluation, success indicators, and program achievement targets. The focus of this experiment is to increase design pressure through the application of Appropriate Technology (TTG) on Chicken Roasting Machines, so as to increase production capacity and product quality. As a result, the partners successfully completed the training and adjustment program in accordance with the guidelines from the PKM UWP team.Salah satu contoh bisnis di bidang jasa boga adalah layanan katering yang menyediakan pesanan makanan untuk dikirim ke berbagai tempat sesuai kebutuhan pelanggan. Elysabeth Annete, selaku Ketua Mitra UKM Bintang Surabaya, bertindak sebagai sponsor bagi UKM tahun ini. Namun, mitra menghadapi beberapa kendala, seperti kapasitas produksi yang terbatas sehingga tidak mampu memenuhi permintaan pasar. Hal ini disebabkan oleh penggunaan mesin pengolahan daging yang masih tradisional (lambat), proses produksi yang mengandalkan peralatan manual, serta kurangnya kemampuan dalam mengatur keuangan secara mandiri. Tujuan dari Program Kreativitas Mahasiswa (PKM) ini yaitu Meningkatkan kapasitas produksi dan kualitas mesin mitra dengan menerapkan teknologi tepat guna. Meningkatkan pendapatan mitra melalui peningkatan kapasitas produksi. Metode pelaksanaan program mencakup perencanaan, pelaksanaan, pemantauan dan evaluasi, indikator keberhasilan, serta target pencapaian program. Fokus percobaan ini adalah meningkatkan tekanan desain melalui penerapan Teknologi Tepat Guna (TTG) pada Mesin Panggang Ayam, sehingga dapat memperbesar kapasitas produksi dan kualitas produk. Hasilnya, mitra berhasil menyelesaikan program pelatihan dan penyesuaian sesuai dengan panduan dari tim PKM UWP
PENERAPAN PERANGKAT MAGGOT KOMPOSTING MODULAR DI SEKITAR KAMPUNG ILMU DESA CISARUA PURWAKARTA
Get PDFThe problem faced by the residents of Kampung Ilmu Purwakarta is their dependence on relatively expensive commercial animal feed. This causes high livestock production costs and a lack of utilisation of organic waste as a resource of economic value. To overcome these problems, Community Service (PKM) activities are carried out to improve the financial welfare of residents through maggot cultivation as an alternative source of quality animal feed, while optimising the utilisation of organic waste into organic fertiliser. The partners in this activity are 4 families who have poultry businesses living around Kampung Ilmu Purwakarta. The implementation method consists of several stages, namely an initial survey to evaluate the socio-economic conditions and potential of residents' livestock, technical counselling on sustainable maggot cultivation, assistance in making media and cultivation tools, and offline and online monitoring after training. The results of the activity showed that maggots can be harvested within 2-3 weeks after maintenance and used directly as an alternative animal feed. By using maggots, residents managed to reduce commercial feed costs by around 40%. Post-activity monitoring proved that all partners were able to carry out the maggot cultivation cycle independently. This activity has a positive impact in the form of increasing the independence of residents in providing cheap and environmentally friendly animal feed, as well as a real contribution to the management of organic waste productively. These results indicate that maggot cultivation has great potential to be developed more widely as an economic and environmental solution at the local community level.Permasalahan yang dihadapi oleh warga Kampung Ilmu Purwakarta adalah ketergantungan terhadap pakan ternak komersial yang relatif mahal. Hal ini menyebabkan biaya produksi peternakan menjadi tinggi dan kurangnya pemanfaatan limbah organik sebagai sumber daya bernilai ekonomi. Untuk mengatasi permasalahan tersebut, kegiatan Pengabdian kepada Masyarakat (PkM) dilakukan dengan tujuan meningkatkan kesejahteraan ekonomi warga melalui budidaya maggot sebagai alternatif pakan ternak berkualitas sekaligus mengoptimalkan pemanfaatan limbah organik menjadi pupuk organik. Mitra dalam kegiatan ini adalah 4 keluarga yang memiliki usaha unggas yang tinggal di sekitar Kampung Ilmu Purwakarta. Metode pelaksanaan terdiri dari beberapa tahapan, yaitu survei awal untuk mengevaluasi kondisi sosial-ekonomi dan potensi ternak warga, penyuluhan teknis tentang budidaya maggot secara berkelanjutan, pendampingan pembuatan media dan alat budidaya, serta monitoring luring dan daring pasca pelatihan. Hasil kegiatan menunjukkan bahwa maggot dapat dipanen dalam waktu 2–3 minggu setelah pemeliharaan dan dimanfaatkan langsung sebagai pakan ternak alternatif. Dengan menggunakan maggot, warga berhasil mengurangi biaya pakan komersial hingga sekitar 40%. Monitoring pasca kegiatan membuktikan bahwa seluruh mitra mampu menjalankan siklus budidaya maggot secara mandiri. Kegiatan ini memberikan dampak positif berupa peningkatan kemandirian warga dalam menyediakan pakan ternak secara murah dan ramah lingkungan, serta kontribusi nyata dalam pengelolaan limbah organik secara produktif. Hasil ini menunjukkan bahwa budidaya maggot memiliki potensi besar untuk dikembangkan lebih luas sebagai solusi ekonomi dan lingkungan di tingkat masyarakat lokal
Preventable deaths involving surgery: a systematic analysis of coroners’ case reports in England and Wales 2013-2023
No full textThis is a retrospective case series of coroners’ PFDs. The aim of this study is to identify deaths involving surgery in PFDs and explore coroners’ concerns to prevent future deaths
Spreading vs believing conspiracy theories
No full textThis study will investigate how people evaluate and rate 8 fictitious persons who differ in terms of whether they believe (vs does not believe) and spread (vs does not spread) conspiracy theories. The fictitious persons will be rated on perceived warmth, competence, morality, narcissism, psychopathy, machiavellianism, conspiracy intentions, and social avoidance
Identifying recruitment strategies to improve the reach of evidence-based health promotion, disease prevention, and disease self-management interventions: a scoping review protocol
No full textThe objective of this review is to identify recruitment strategies to improve the reach (defined as number, proportion, and representativeness of eligible people) of lifestyle interventions focused on health promotion, disease prevention, and self-management for children and adults delivered in community or clinical settings. This objective was organized using JBI's Participant, Concept, and Context PCC pneumonic. As such studies will be included (1) when participants were children or adults of any age, gender, or ethnicity, (2) if the research concept focused on strategies to improve the reach of lifestyle interventions, and (3) across a wide range of contexts (i.e., clinical and community settings). A secondary purpose is to explore the degree to which strategy success varies based on the (1) intended audience, (2) delivery setting and staff, (3) intervention, and (4) external contextual factors and the underlying mechanisms of improved reach as guided by PRISM/RE-AIM
Sudden Gains in the Treatment of Children and Adolescents with Prolonged Grief
No full textIn psychotherapy, sudden gains depict large and stable reductions in symptoms between two consecutive treatment sessions (Tang & DeRubeis, 1999). A recent meta-analysis showed that on average about one third of patients experience sudden gains, and patients with sudden gains had better treatment outcomes at post-intervention and follow-up than patients without sudden gains (Shalom & Aderka, 2020). The effects of sudden gains in treatments for children and adolescents are comparable to those in treatments for adults but have so far been investigated in fewer studies (Shalom & Aderka, 2020).
No study to date investigated sudden gains in the treatment of prolonged grief disorder (PGD), a new diagnosis in ICD-11 and DSM-5-TR. It is therefore the aim of the study to examine if 1) sudden gains occur during two different treatment programs for children and adolescents with PGD symptoms, 2) whether sudden gains are related to treatment outcome, and 3) if the occurrence of sudden gains is related to the content of the session prior to the gain