Multi hosted jurnal Universitas PGRI Adi Buana Surabaya
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PENGARUH UKURAN PERUSAHAAN, FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
Get PDFThis studies was carried out to decide the impact of employer size, audit charges, audit tenure, and KAP rotation on audit satisfactory in economic region agencies indexed at the Indonesia inventory change in 2019-2020. The pattern in this research turned into received as many as 38 economic agencies from a predetermined general, using purposive sampling method. The secondary facts source became acquired from the professional BEI online web page (www.idx.co.id). statistics collection makes use of the documentation method. This studies evaluation approach includes classical assumption check, more than one linear regression evaluation, coefficient of determination test (R2) and hypothesis testing such as t-take a look at and f-test. The consequences of the research show that employer size has a fantastic impact on audit best, with a t-count number cost of four.486 with a importance value of 0.000 so (0.000 <0.05). Audit fee does not have a positive impact on audit quality in financial companies with a t-count value of 0.121 and a significance value of 0.904 so (0.904 > zero.05). Audit tenure does now not have a positive impact on audit satisfactory with a t-count of zero.469 with a significance value of 0.641 so (0.641>zero.05). Audit rotation has no effect on audit excellent with a t-be counted cost of -0.666 with a importance price of 0.507 so (0.507 > zero.05). as a result, simultaneously, organization length, audit expenses, audit tenure, and audit rotation have an effect on audit satisfactory
PENGARUH PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP HASIL PAJAK DAERAH KABUPATEN SIDOARJO 2018-2021
Get PDFRegional taxes are mandatory contributions to regions owed by individuals or entities that are coercive under the law. Bphtb and PBB-P2 are the largest local tax revenues. The purpose of this study was to determine how much influence Bphtb and PBB-P2 had on local tax results in Sidoarjo district in 2018-2021. The population is the financial report of the Sidoarjo district tax results, totaling 18 districts in 2018-2021 so that a sample of 8 districts is obtained from the specified criteria. Data collection using documentation. The method of analysis used multiple linear regression. The results of the coefficient of determination test show that the independent variable has an impact on the dependent variable 88.8% while the remaining 11.2% is influenced by other variables outside this model. The results of the t test show that Bphtb has an impact on local tax results (0.000 < 0.05) and PBB-P2 also has an impact on local tax results (0.000 < 0.05). While the F test shows that Bphtb and PBB-P2 simultaneously have an impact on local tax results (0.000 < 0.05)
PERAN INTELLECTUAL CAPITAL DALAM MEMEDIASI PENGARUH POFITABILITAS TERHADAP NILAI PERUSAHAAN
Get PDFThe purpose of this study is to know the impact of profitability and intellectual capital on corporate value, and whether intellectual capital can mediate the impact of profitability on corporate value. The population used is 48 banking companies listed on IDX.. Data analysis is essentially quantitative or statistical, with the goal of testing the proposed hypothesis. The data analysis for this study used path analysis using PLS version 3.0 software. The test results by the t-test show that profitability has a great influence on corporate value, and intellectual capital has a great influence on corporate value. Test results using the t-test show that intellectual capital can convey the profitability impact of IDX-listed general banking companies on goodwill
Keywords : : Profitability, intellectual capital and firm valu
PEMETAAN FAKTOR PENYEBAB STUNTING DI KECAMATAN WARU, KABUPATEN SIDOARJO
Get PDFWaru District is one of the districts in Sidoarjo Regency and is a district focused on stunting based on the Decree of the Regent of Sidoarjo Regency in 2021. Waru District is one of 6 districts in special locations for handling stunting in Sidoarjo Regency. The stunting rate in Waru District is categorized as high with a case percentage of 19% in 2021. This study aims to map the causes and problems of stunting, priorities for handling and how to handle stunting. The research method uses qualitative descriptive analysis with content analysis techniques using NVIVO. Data collection methods are carried out through interviews, documentation and surveys of related agencies. The results of the study show that the mapping of causes of stunting is influenced by social, economic and unemployment aspects. The policy implications that can be taken are to reduce stunting rates by increasing the implementation of village programs based on food security.Kecamatan Waru merupakan salah satu Kecamatan yang ada di wilayah Kabupaten Sidoarjo dan menjadi kecamatan fokus stunting berdasarkan Keputusan Bupati Kabupaten Sidoarjo Tahun 2021. Kecamatan waru merupakan salah satu dari 6 kecamatan daerah lokasi khusus penanganan stunting di Kabupaten Sidoarjo. Angka stunting di Kecamatan Waru masuk kategori tinggi dengan persentase kasus 19 % pada tahun 2021. Penelitian ini bertujuan memetakan faktor penyebab dan permasalahan stunting, prioritas penanganan dan bagaimana arahan penanganan stunting. Metode penelitian menggunakan analisis deskriptif kualitatif dengan teknik analisis konten menggunakan NVIVO. Metode pengumpulan data dilakukan dengan wawancara, dokumentasi dan survei instansi terkait. Hasil penelitian menunjukkan bahwa pemetaan faktor penyebab stunting dipengaruhi oleh aspek sosial, ekonomi dan tingkat pengangguran. Implikasi kebijakan yang dapat dilakukan adalah mengurangi angka stunting dengan memperbanyak implementasi program desa berbasis ketahanan pangan
Geographically Weighted Negative Binomial Regression (GWNBR) Modeling In Infant Mortality Rate Cases In South Sulawesi
Get PDFGeographically Weighted Negative Binomial Regression (GWNBR) is a method used to model count data that exhibit overdispersion and spatial heterogeneity. South Sulawesi is one of the provinces experiencing an increase in infant mortality cases. Therefore, this study aims to obtain a better model for mapping the factors that influence infant mortality cases in South Sulawesi Province. The method used in this study is GWNBR with an Adaptive Tricube Kernel as the weighting function. The results show that the GWNBR model with Adaptive Tricube Kernel weighting produces the smallest AIC value, which is 223.4447, making it more effective for modeling infant mortality cases in South Sulawesi Province. The variables significantly affecting infant mortality cases include X1 (Percentage of Exclusive Breastfeeding), X2 (Percentage of Early Initiation of Breastfeeding), X3 (Complete Baby Visit Coverage), X4 (Percentage of Vitamin A Supplementation), X5 (Number of Community Health Centers), X6 (Percentage of Low Birth Weight Babies), X7 (Delivery Coverage in Health Service Facilities), and X8 (Iron Tablet Supplementation to Pregnant Women)
Forecasting Stock Prices Using a Nonlinear Approach with the Exponential Smooth Transition Autoregressive (ESTAR) Model
Get PDFIncreased interest among Indonesians in investing in a single financial asset has driven significant growth in the capital market. However, high market volatility brings the risk of loss that needs to be anticipated. One of the relevant models in dealing with these problems is using the nonlinear Exponential Smooth Transition Autoregressive (ESTAR) model. ESTAR is an extension of the Autoregressive (AR) model that uses smoother transitions to handle nonlinear time series data. This study aims to predict stock prices using the ESTAR nonlinear model to help investors deal with market uncertainty and manage short-term risk. The data used is the daily closing price of PT Bank Central Asia Tbk shares, for the period January 2022 to December 2024. The research methodology includes stationarity test, AR(p) parameter estimation, ESTAR(p,d) model parameter estimation, and prediction accuracy evaluation using Mean Absolute Percentage Error (MAPE). The results show that the AR(1) model is the best order model and the ESTAR(1,1) model is the final optimal model. Evaluation of the prediction results for the next one month period, shows that the MAPE value is 2.79% which indicates the model\u27s performance in predicting stock prices is very good
Applying Production Capacity Planning Analysis to Enhance Operational Efficiency in the Garment Industry
Get PDFRira Clothing Convection is a business engaged in convection by producing Muslim clothes for girls. The demand to always be dynamic in adjusting to the development of fashion trends on a regular basis shows the company\u27s awareness of the importance of adapting to the ever-changing market. The existence of these fluctuations certainly affects the production process which includes the target number of clothes that must be produced, the determination of the number and schedule for ordering raw materials, the production process time, the number of machines needed and others. The purpose of this study is to minimize the cost of raw material inventory with the Material Requirement Planning (MRP) Method and plan the optimal production capacity so that production runs effectively and efficiently with the Capacity Requirement Planning (CRP) Method. The results of the study obtained that the calculation of the minimum inventory used the Material Requirement Planning (MRP) method with the Economic Order Quantity (EOQ) technique. The total inventory cost for the main raw materials is Diamond Crepe fabric with four orders of 427.5 meters/order and Rayon Stretch fabric with three orders of 745.5 meters/order of Rp 1,400,000. The optimal production capacity planning is the number of working days at the pattern making, cutting and sewing stations as many as four days in five periods and 4.5 days in one period, while in the bundling, packing and finishing stations as many as four days in six periods
Pelatihan Penyusunan Instrumen Penilaian Proses dan Hasil Pembelajaran Deep Learning
Get PDFThis community service activity aims to enhance teachers\u27 competence in developing assessment instruments for both the learning process and outcomes based on a deep learning approach. Deep learning emphasizes meaningful, reflective, and contextual learning, which requires more authentic forms of assessment, such as rubrics, reflection journals, observation sheets, and projects. The training was conducted over three days and involved 25 teachers from the K3S of Tarik Subdistrict, Sidoarjo Regency. The implementation method consisted of four stages: needs identification, material preparation, training and mentoring, and evaluation. Pretest and posttest results showed an increase in the average score from 62 to 85. Additionally, 90% of participants expressed satisfaction with the content and methods of the trainingKegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi guru dalam menyusun instrumen penilaian proses dan hasil pembelajaran berbasis deep learning. Pendekatan deep learning menekankan pembelajaran yang bermakna, reflektif, dan kontekstual sehingga memerlukan bentuk asesmen yang lebih autentik, seperti rubrik, jurnal refleksi, lembar observasi, dan proyek. Pelatihan dilaksanakan selama tiga hari dan melibatkan 25 guru dari K3S Kecamatan Tarik, Kabupaten Sidoarjo. Metode pelaksanaan terdiri atas empat tahap, yaitu identifikasi kebutuhan, penyusunan materi, pelaksanaan pelatihan dan pendampingan, serta evaluasi. Hasil pretest dan posttest menunjukkan peningkatan skor rata-rata dari 62 menjadi 85. Selain itu, 90% peserta menyatakan puas terhadap isi dan metode pelatihan yang diberikan. Peserta juga berhasil menyusun berbagai instrumen penilaian yang relevan dengan konteks pembelajaran masing-masing. Kegiatan ini terbukti efektif dalam memperkuat pemahaman dan keterampilan guru dalam merancang penilaian yang tidak hanya berorientasi pada hasil akhir, tetapi juga menilai proses berpikir dan keterlibatan siswa secara menyeluruh. Pelatihan ini diharapkan menjadi langkah awal menuju penerapan pembelajaran dan asesmen transformatif di sekolah
EMPOWERING INCLUSIVE SCHOOLS: TRAINING TO PREVENT AND ADDRESS BULLYING OF STUDENTS WITH SPECIAL NEEDS
Get PDFThe implementation of this community service program aimed to provide knowledge on the prevention and management of bullying toward students with special needs. The program was carried out through three main stages: a) planning, b) implementation, and c) evaluation. Based on the results, it can be concluded that the empowerment of inclusive schools through training to prevent and address bullying of students with special needs had a positive impact on teachers. The success of the program is reflected in the improvement of participants\u27 understanding, as evidenced by an increase in the average score from 60.18 in the pre-test to 82.32 in the post-test.Pelaksanaan pengabdian kepada masyarakat
ini bertujuan untuk memberikan pengetahuan tentang pencegahan dan penanganan perundungan terhadap murid berkebutuhan khusus. Medote pelaksanaan yaitu a). perencanaan, b). pelaksanaan dan c). evaluasi. Berdasarkan hasil pelaksanaan pengabdian kepada masyarakat dapat disimpulkan bahwa
pemberdayaan sekolah inklusif, pelatihan untuk mencegah dan menangani perundungan terhadap murid berkebutuhan khusus memberikan dampak yang positif bagi guru. Keberhasilan ditunjukan dengan nilai rata-rata hasil pre-test 60,18 meningkat menjadi 82,32 pada nilai rata-rata post-tes
PELATIHAN ECO PRINT TEKNIK POUNDING DAN STEAMING UNTUK GURU IGTKI KECAMATAN JAMBANGAN SURABAYA SEBAGAI PENGEMBANGAN MEDIA AJAR DAN PENERAPAN P5
Get PDFProgram Pengabdian Pada Masyarakat (PPM) Program Studi Pendidikan Seni Rupa Universitas PGRI Adi Buana Surabaya Ini Mempunyai Tujuan Untuk Memberikan Solusi Terhadap Masalah Yang Dijumpai Di guru-guru PAUD di kecamatan jambangan, Dimana Terdapat berbagai kebutuhan dalam upaya pengembangan media dan penerapan P5 (Proyek Penguatan Profil Pelajar Pancasila, yang cenderung masih dalam lingkup peserta didik masih diarahakan dalam proses pembuatan makanan yang selama ini sudah sering kali digunakan. Penerapan ecoprint memberikan nuansa baru bagi peserta didik didalam pembuatan media ajar dan membentuk karakter yang diharapkan dalam program P5, salah satunya merangsang motorik halus pada siswa, sehingga daya kreatifitas siswa meningkat, serta membangun kerjasama dan keakraban antara wali murid dan peserta didik. Berdasarkan Permasalahan Di Atas Salah Satu Solusi Yang Perlu Dilakukan Adalah memberikan pelatihan ecoprint dengan Teknik Pounding dan Steming (kukus) pada guru-guru PAUD. Kegiatan PPM Prodi Pendidikan Seni Rupa, Memberikan pelatihan dan pendampingan dalam proses ecoprint dengan pounding steaming. Kegiatan PPM di KB-TK Muslim Surabaya kecamatan Jambangan kota Surabaya 3 hari atau tiga kali pertemuan guna memastikan semua peserta yang terlibat mendapatkan pengetahuan yang maksimal.Program Pengabdian Pada Masyarakat (PPM) Program Studi Pendidikan Seni Rupa Universitas PGRI Adi Buana Surabaya Ini Mempunyai Tujuan Untuk Memberikan Solusi Terhadap Masalah Yang Dijumpai Di guru-guru PAUD di kecamatan jambangan, Dimana Terdapat berbagai kebutuhan dalam upaya pengembangan media dan penerapan P5 (Proyek Penguatan Profil Pelajar Pancasila, yang cenderung masih dalam lingkup peserta didik masih diarahakan dalam proses pembuatan makanan yang selama ini sudah sering kali digunakan. Penerapan ecoprint memberikan nuansa baru bagi peserta didik didalam pembuatan media ajar dan membentuk karakter yang diharapkan dalam program P5, salah satunya merangsang motorik halus pada siswa, sehingga daya kreatifitas siswa meningkat, serta membangun kerjasama dan keakraban antara wali murid dan peserta didik. Berdasarkan Permasalahan Di Atas Salah Satu Solusi Yang Perlu Dilakukan Adalah memberikan pelatihan ecoprint dengan Teknik Pounding dan Steming (kukus) pada guru-guru PAUD. Kegiatan PPM Prodi Pendidikan Seni Rupa, Memberikan pelatihan dan pendampingan dalam proses ecoprint dengan pounding steaming. Kegiatan PPM di KB-TK Muslim Surabaya kecamatan Jambangan kota Surabaya 3 hari atau tiga kali pertemuan guna memastikan semua peserta yang terlibat mendapatkan pengetahuan yang maksimal