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Pengaruh Tekanan Anggaran Waktu Dan Pemahaman Standar Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Jakarta Selatan
Get PDFAuditing holds significant importance within both business and finance, aiming to deliver an impartial assessment regarding the accuracy of an organization's financial reports. As the call for greater transparency and responsibility increases, the function of auditors becomes essential. A key element that impacts the quality of audits is the auditor's judgment, specifically their capability to make suitable and unbiased choices throughout the auditing process. During audits, auditors frequently encounter a variety of obstacles that can influence their judgment. One major obstacle is the pressure of time constraints. Similarly important is the comprehension of auditing standards. Auditors who deeply understand these standards are more inclined to correctly and suitably implement auditing principles. This study was undertaken to explore how time budget pressure and comprehension of auditing standards affect audit judgment at a public accounting firm in South Jakarta. It is classified as quantitative research. The study sample comprised 70 individuals chosen through purposive sampling. Data were analyzed using multiple regression techniques, with hypothesis testing performed via F-tests and t-tests. The findings from the F-test indicate that the research variables are appropriate for the model (Sig. = 0. 000). Results from t-tests confirm that both time budget pressure and understanding of audit standards have a significant impact on audit judgment at the South Jakarta Public Accounting Firm (Sig. = 0. 000). The overall combined effect of time budget pressure and understanding auditing standards on audit judgment measures at 62. 2%.Auditing holds significant importance within both business and finance, aiming to deliver an impartial assessment regarding the accuracy of an organization's financial reports. As the call for greater transparency and responsibility increases, the function of auditors becomes essential. A key element that impacts the quality of audits is the auditor's judgment, specifically their capability to make suitable and unbiased choices throughout the auditing process. During audits, auditors frequently encounter a variety of obstacles that can influence their judgment. One major obstacle is the pressure of time constraints. Similarly important is the comprehension of auditing standards. Auditors who deeply understand these standards are more inclined to correctly and suitably implement auditing principles. This study was undertaken to explore how time budget pressure and comprehension of auditing standards affect audit judgment at a public accounting firm in South Jakarta. It is classified as quantitative research. The study sample comprised 70 individuals chosen through purposive sampling. Data were analyzed using multiple regression techniques, with hypothesis testing performed via F-tests and t-tests. The findings from the F-test indicate that the research variables are appropriate for the model (Sig. = 0. 000). Results from t-tests confirm that both time budget pressure and understanding of audit standards have a significant impact on audit judgment at the South Jakarta Public Accounting Firm (Sig. = 0. 000). The overall combined effect of time budget pressure and understanding auditing standards on audit judgment measures at 62. 2%
Kecerdasan Emosional, Komunikasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Mooij Di Kota Denpasar
Get PDFThis research aims to examine the effect of emotional intelligence, communication, and the work environment on employee performance at Mooij, located in Denpasar City. The study employs a quantitative approach using a survey method, with a saturated sample consisting of 100 employees. Data were obtained through questionnaires and analyzed using multiple linear regression analysis, along with t-tests, F-tests, and the coefficient of determination. The findings reveal that emotional intelligence has a negative and significant influence on employee performance (B = –0.223; Sig. = 0.019), while communication demonstrates a positive and significant effect (B = 0.228; Sig. = 0.042). In contrast, the work environment is found to have a negative and significant effect on employee performance (B = –0.229; Sig. = 0.019). Simultaneously, emotional intelligence, communication, and the work environment collectively have a significant impact on employee performance, as indicated by an F-value of 4.001 and a significance level of 0.019, with these variables accounting for 75.6% of the variance in employee performance. These results emphasize the critical role of effective communication and appropriate work environment management in improving employee performance. Additionally, the development of emotional intelligence should be carefully managed to prevent potential declines in performance. The study offers practical insights for Mooij’s management in formulating human resource strategies aimed at enhancing employee performance
Peer Health Educator for Escalating Adolescent Health Education Based On Mobile Health
Get PDFAdolescents are vulnerable to physical and mental health problems. Lack of health information makes adolescents influenced by misinformation, which can trigger detrimental things. Main issues of this topic are lack of information about adolescent nutrition and mental health, unbalanced food consumption patterns, negative stigma related to adolescent mental health, and lack of use of mobile health. These problems caused by limited access to health information and absence of health educators in schools. The solution offered were education and training on adolescent nutrition and mental health. This activity aimed to improve knowledge and skills of adolescent with mobile health-based health education. Community service activities are carried out through peer health educator training, adolescent nutrition education, mental health education, and training of mobile health applications. The implementation method was carried out with preparation, socialization, training and application of technology, evaluation, and program sustainability planning. Results showed an increase in knowledge from an average pretest of 45,19 to a posttest of 87,51. Participants were skilled in using digital health-based applications for adolescent nutrition and mental health. In addition, peer health educator training demonstrated efficient health communication skills. Recommendations for sustainability were school management collaborate with Baki Health Center to held education for other adolescent health topics and optimize school health unit.  
Cultural Communication in the Preservation of the Traditional Marine Education Values of the Mandar Tribe on Kerayaan Island
No full textCultural communication plays an important role in maintaining and preserving the values of traditional marine education. In this context, cultural communication serves as a bridge to maintain traditional values while adapting them to the dynamics of the times in the era of modern life, especially the Mandar sailors on Kerayaan Island who have long been known for their maritime traditions inherent in their daily lives. This study aims to analyze the impact of modernization on the traditional practices and maritime cultural identity of the Mandar community. In addition, this study also presents the fact that not only the Bugis tribe is known as reliable sailors in the region, but the Mandar tribe also has a long history as accomplished sailors.
The method used in the research uses a qualitative approach with the type of ethnographic research. The data was collected through direct observation in the field and in-depth interviews with local communities. Social change analysis is used as a theoretical framework to understand the maritime cultural transformation that occurs.
This research shows that the entry of modern technology has slowly but surely changed the way of life of the Mandar seafaring community. Various cultural symbols that exist today are more widely used for economic purposes only, no longer as a cultural identity that is upheld. This study provides a real picture of how this change at least gives hope, that there will be no total death of traditional sized, there will always be adjustment, imaging and re-creation of new traditional authorities. The ability to survive this tradition is at least quite justified because the emergence of tradition always presupposes the presence of a 'regime of representatives' who has the authority to interpret the symbols and sacred texts of tradition for the purpose of legitimacy of power through cultural communication.
Keywords: Mandar Tribe; Culture; Technological Modernization, Social Chang
Analisis Keterampilan Berpikir Kritis dan Kreatif dalam Pembelajaran Pendidikan Pancasila pada Program Sekolah Dasar Penggerak
No full textThis study aims to describe the implementation of critical and creative thinking skills in Pancasila Education learning at Penggerak Elementary School with a focus on Phase B. This study uses a qualitative approach with a case study method, and data are presented descriptively through observation, interviews, and documentation. The results of the study indicate that the planning for the implementation of critical and creative thinking skills has been structured in the teaching module. During the implementation, teachers apply active learning strategies such as group discussions and presentations that successfully involve students actively and facilitate the development of critical and creative thinking skills. Evaluation of the implementation of critical and creative thinking skills is not only seen from learning outcomes, but teachers also assess the learning process and reflection of students. Pancasila Education learning does not only emphasize mastery of content, but also the formation of critical and creative thinking patterns. This study provides recommendations for teachers to continue developing student independence in thinking and documenting the learning process more systematically to support improving the quality of learning in the future.Penelitian ini bertujuan untuk mendeskripsikan implementasi keterampilan berpikir kritis dan kreatif dalam pembelajaran Pendidikan Pancasila di Sekolah Dasar Penggerak dengan fokus pada Tahap B. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, dan data disajikan secara deskriptif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa perencanaan implementasi keterampilan berpikir kritis dan kreatif telah terstruktur dalam modul ajar. Selama implementasi, guru menerapkan strategi pembelajaran aktif seperti diskusi kelompok dan presentasi yang berhasil melibatkan siswa secara aktif dan memfasilitasi pengembangan keterampilan berpikir kritis dan kreatif. Evaluasi implementasi keterampilan berpikir kritis dan kreatif tidak hanya dilihat dari hasil belajar, tetapi guru juga menilai proses pembelajaran dan refleksi siswa. Pembelajaran Pendidikan Pancasila tidak hanya menekankan pada penguasaan konten, tetapi juga pembentukan pola berpikir kritis dan kreatif. Penelitian ini memberikan rekomendasi bagi guru untuk terus mengembangkan kemandirian siswa dalam berpikir dan mendokumentasikan proses pembelajaran secara lebih sistematis untuk mendukung peningkatan kualitas pembelajaran di masa mendatang
The Effect of Fermentation Time on Weight Loss, Protein Content, Organoleptic Tests on Winged Bean Tempeh (Psophocarpus tetragonolubus)
Get PDFTempeh is known as a typical Indonesian fermented food that usually uses soybeans as the main ingredient. However, the high dependence on soybean imports has encouraged efforts to find local raw material sources, one of which is winged bean seeds (Psophocarpus tetragonolobus) which have high protein content. This study aims to evaluate the impact of variations in fermentation time on weight loss, protein content, and sensory (organoleptic) quality of tempeh made from winged bean seeds. The study was conducted using a non-factorial Completely Randomized Design (CRD), consisting of four fermentation time treatments, namely 36, 48, 60, and 72 hours. The parameters observed included the level of weight loss, protein content, and organoleptic test results in two stages, namely before and after frying, involving panelists as assessors. The results of observations showed that the longer the fermentation lasted, the weight loss tended to decrease, but was also accompanied by a decrease in protein content. Fermentation for 36 hours produced the highest protein content, which was almost equivalent to the protein content of soybean tempeh. In addition to being an alternative source of vegetable protein, winged bean plants are also known to be rich in antioxidant compounds and essential nutrients that provide health benefits, such as maintaining heart function, preventing diabetes, strengthening the immune system, and supporting digestive function. Based on the results of organoleptic tests, fermentation for 60 to 72 hours provided the best sensory quality in tempeh before frying, while after frying there was no significant difference between treatments. Therefore, it can be concluded that fermentation time has a significant effect on the quality of winged bean seed tempeh, and shows that winged bean seeds have great potential as an alternative to soybeans in the development of tempeh products.
Keywords: tempeh, winged bean seeds, weight loss, protein content, organoleptic tes
The Effect of Adding Turmeric Powder (Curcuma domestica Val.) and Patin Fish (Pangasius sp.) on the Physical, Chemical, and Preference Level of Fish Balls
Get PDFTurmeric is a spice that contains curcuminoid compounds with various benefits for body health. Meatballs are a food that is loved by the community and is generally made from beef. Beef has high levels of cholesterol and saturated fatty acids. The use of catfish has the advantage of being cheaper and lower in cholesterol and the addition of turmeric is expected to produce meatballs that have antioxidant activity. The purpose of that study was to determine the effect of the addition of turmeric powder and catfish meat variations on antioxidant activity and fish balls preference. A 2-factorial Complete Random Design (RAL) was used with the addition of turmeric powder (1; 1.5; and 2 g) and a variety of catfish meat (50; 75; and 100 g). Fish meatballs were evaluated physically (color and texture), level of preference (color, texture, taste, aroma, and overall), as well as chemical analysis on the selected meatballs (moisture content, ash content, protein content, fat content, antioxidant activity of the DPPH method, total phenols, and flavonoids). The results showed that the combination of 2 g turmeric powder and 100 g catfish meat resulted in selected fish balls based on preference tests. The results of the analysis of selected meatballs showed a moisture content of 66.09% b/b, ash 5.9% b/b, protein 38.62% b/b, fat 8.77% b/b, antioxidant activity of 28.20% RSA, total phenol 4.96 mg EAG/g db, and flavonoid content of 0.58 mg EK/g db . Fish balls with varying proportions of catfish meat and the addition of turmeric powder significantly affected the physical properties (color and texture) and had a notable impact on the acceptability and chemical properties of the catfish fish balls.
Keywords: meatballs, catfish, turmeric, antioxidant activity, preference tes
Sanitation and Hygiene Practices in Canteens Around the University of Mataram
Get PDFFood safety is a crucial aspect in maintaining public health, particularly in higher education environments where campus canteens serve as the main providers of food and beverages for students, lecturers, and staff. The proper implementation of hygiene and sanitation practices is one of the key efforts to ensure food safety. This study aims to provide an overview of the knowledge and application of hygiene and sanitation practices among food handlers as a strategic approach to supporting food safety in canteens around the University of Mataram. This research employed a descriptive cross-sectional design using a survey method involving all canteens operating within the campus area. Data were collected through questionnaires and direct observations to assess the knowledge and implementation of hygiene and sanitation practices by canteen managers. Data analysis was carried out using percentage tabulations for each observed aspect. The results showed that most food handlers demonstrated good knowledge of canteen hygiene and sanitation, reaching 73.68%. Compliance with hygiene and sanitation principles in terms of canteen building conditions and personal hygiene of food handlers was categorized as adequate, with a percentage of 77.63% each. Meanwhile, aspects of sanitation facilities and food as well as equipment management were categorized as good, with percentages of 84.2% and 88.60%, respectively. In conclusion, food handlers generally possessed sufficient knowledge and compliance with hygiene and sanitation principles, although improvements are needed in several indicators to support the achievement of optimal food safety for the academic community.
Keywords: Food safety, hygiene and sanitation, canteen, knowledg
EFFECTIVENESS TEST OF BETEL LEAF FLOUR EXTRACT (Piper betle L.) ON LARVAE OF Helicoverpa armigera Hubner
No full textHelicoverpa armigera is a major pest of maize crops and the losses caused by this pest are quite significant. Betel leaf is a part of plant that potential as botanical insecticide. The research aimed to examine several concentrations of betel leaf flour extract to control H. armigera. The research was conducted in Laboratory of Plant Pest, Faculty of Agriculture, Riau University from March to May 2023. Completely randomized design that consisted five treatments and four replicates was used as in the study. A completely randomized design (CRD) consisting of 5 treatments was used in this study. The treatments were flour extracts of betel leaf (0 g/l water, 25 g/l water, 50 g/l water, 75 g/l water and 100 g/l water). The result showed the concentration 75 g/l water was the effective treatment to control H. armigera larvae. The total mortality of H. armigera larvae in the treatment was 85% with early lethal time (LT) was 15.25 hours after application and lethal time 50 (LT 50) was 41 hours after application. Piper betel was a potential plant as botanical insecticide to control H. armigera
CHANGES IN SOIL CHEMICAL PROPERTIES AND TOMATO CROPS YIELD GIVEN MARKET WASTE COMPOST LEASE
No full textLong-term use of chemical fertilizers could accelerate the decline in soil quality, while organic waste from fruit markets in Kendari City increases every year in line with the increase of population. In this regard, the goal of this study was to evaluate the effect of leachate from fruit market waste compost on several soil chemical properties and tomato yield on Ultisol. The study was carried out on experimental farm at the Faculty of Agriculture, Halu Oleo University from December 2021 to February 2022. This study used a randomized block design consisted of 4 treatments, namely: No leachate (P0), 200 ml polybag-1 (P1), 400 ml polybag-1 (P2), 600 ml polybag-1 (P3). The results highlighted that the application of leachate from fruit market waste increased organic C, total N, available P and total K in the soil linearly. The highest increase was achieved when applying 600 ml per polybag-1 (P3) of leachate by 49.83%, 42.85%, 71.68% and 72.82% over the control (P0). Application of leachate improved the plant height, number of branches, number of fruit and fruit weight compared to other treatments. The highest number of fruit and the heaviest fruit weight were recorded when supplementing 600 ml of polybag-1 leachate by 6.33 pieces and 85.60 g.
Keywords: Leachate, organic C, tomato, ultiso