UPH Academic Journals (Universitas Pelita Harapan)
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PENGARUH PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN AUDITOR, PROFESIONALISME AUDITOR, DAN RISIKO AUDIT TERHADAP PENENTUAN TINGKAT MATERIALITAS
The purpose of this study to analyze the influence of knowledge of error detection, auditors’ experience, professionalism, and audit risk on materiality-level considerations. This study uses primary data collected from questionannaire using google form as the tools to help collect data by broadcasting it through email and peers. The population of this study is auditors who works at accounting firms in the city of Jakarta and the sampling technique used for this study is purposive sampling, there are two requirment for the sample and it needs to meet both requirments, which is they are an auditor that works at accounting firms in the city of Jakarta and at one point make a judgement to set the materiality level on financial statement level or on account level. The type of data used in this study is quantitative with multiple linear reggresion to analyze the relation between variables. The results show that knowledge of error detection, auditors’ experience, professionalism, and audit risk simultaneously have a significant influence on materiality-level considerations. Knowledge of error detection, auditors’ experience, professionalism, and audit risk partially have a positive and significant influence on materiality-level considerations
INVESTIGATING LOW ATTENTION SPAN IN KINDERGARTEN 3: A CASE STUDY AT SCHOOL XYZ [PENYELIDIKAN RENDAHNYA RENTANG PERHATIAN DI TAMAN KANAK-KANAK 3: SEBUAH STUDI KASUS DI SEKOLAH XYZ]
The attention span of early childhood children is a critical factor in forming their developmental foundation, encompassing physical, cognitive, social, and emotional growth. Informal interviews with classroom teachers reveal that students struggle to maintain attention during instruction, often displaying behaviors such as restlessness and lack of focus immediately after the lesson begins. This thesis aims to investigate the impact of internal and external factors on the attention span among Kindergarten 3 students at Sekolah XYZ, focusing on regular classroom settings and specialized classes (music and art). This research employs a case study method by combining observations, interviews, and documentation to provide a comprehensive understanding of the issue. The findings of this research include a limited direct exploration within the classroom and the type of curriculum currently used, which are reasons for the low attention span of Kindergarten 3 students. This study highlights the novelty of tactile learning approaches to enhance attention span. To expand these findings, future research is expected to consider comparative studies across Yayasan XYZ network, investigating the impact of direct exploration and different educational approaches on the attention and learning outcomes of students in specialist classes.
Abstrak bahasa Indonesia
Rentang perhatian anak usia dini adalah faktor kritis dalam pembentukan dasar perkembangan mereka, mencakup pertumbuhan fisik, kognitif, sosial, dan emosional. Wawancara informal dengan guru-guru kelas mengungkapkan bahwa murid kesulitan untuk mempertahankan perhatian selama instruksi, sering menunjukkan perilaku seperti gelisah dan ketidakfokusan segera setelah pembelajaran dimulai. Penelitian ini bertujuan untuk menyelidiki dampak dari faktor internal dan eksternal terhadap rentang perhatian di kalangan murid Kindergaten 3 di Sekolah XYZ, berfokus pada setting kelas reguler dan khusus (musik dan seni). Penelitian ini menggunakan metode studi kasus dengan menggabungkan observasi, wawancara, dan dokumentasi untuk memberikan pemahaman komprehensif tentang isu tersebut. Hasil dari penelitian ini ialah eksplorasi langsung yang terbatas dalam kelas, juga jenis kurikulum yang digunakan saat ini yang menjadi alasan rendahnya rentang perhatian siswa TK 3. Penelitian ini menyoroti kebaruan dari pendekatan pembelajaran taktil untuk meningkatkan rentang perhatian. Untuk memperluas temuan ini, penelitian masa depan diharapkan mempertimbangkan studi perbandingan di seluruh jaringan Yayasan XYZ, menyelidiki dampak eksplorasi langsung dan pendekatan pendidikan yang berbeda terhadap perhatian dan hasil belajar murid di kelas-kelas khusus.
THE ROLE OF ENGLISH IN CAREER READINESS FOR FUTURE TEACHERS [PERAN BAHASA INGGRIS DALAM KESIAPAN KARIR GURU MASA DEPAN]
As the world becomes more connected, being proficient in English is crucial for teachers' career readiness and professional growth. For future teachers, having strong English skills can open numerous opportunities. This study explores the role of English language proficiency in preparing future teachers for their careers. The researchers used a mix of qualitative and quantitative methods, including interviews with students who are preparing themselves to become teachers. The findings highlight that English is the global language of communication and learning. Teachers who are fluent in English can better access educational resources, collaborate with colleagues worldwide, and foster intercultural understanding in their classrooms. Mastering the four basics of English skills, reading, writing, listening, and speaking is the key to equipping future teachers with the competencies they need to succeed. By improving their English skills, future educators can thrive in an increasingly globalized world.
Abstrak bahasa Indonesia
Seiring dengan semakin terhubungnya dunia, menguasai bahasa Inggris sangat penting bagi kesiapan karier dan pertumbuhan profesional guru. Bagi calon guru, memiliki keterampilan bahasa Inggris yang baik dapat membuka banyak peluang. Studi ini mengeksplorasi peran kemahiran bahasa Inggris dalam mempersiapkan calon guru untuk karier mereka. Para peneliti menggunakan campuran metode kualitatif dan kuantitatif, termasuk wawancara dengan siswa yang belajar untuk menjadi guru. Temuan tersebut menyoroti bahwa bahasa Inggris adalah bahasa komunikasi dan pembelajaran global. Guru yang fasih berbahasa Inggris dapat mengakses sumber daya pendidikan dengan lebih baik, berkolaborasi dengan rekan kerja di seluruh dunia, dan menumbuhkan pemahaman antarbudaya di kelas mereka. Menguasai empat keterampilan dasar bahasa Inggris - membaca, menulis, mendengarkan, dan berbicara adalah kunci untuk membekali calon guru dengan kompetensi yang mereka butuhkan untuk berhasil. Dengan meningkatkan keterampilan bahasa Inggris mereka, calon pendidik dapat berkembang pesat di dunia yang semakin mengglobal.
Perdagangan Antara Indonesia dan Amerika Latin: Integrasi Melalui De Jure
Indonesia has formed de jure trade integration with Latin America, although exports to the region are relatively low and political will to integrate is still minimal. In addition, the low interest of Indonesian entrepreneurs in trade with Latin America further shows the lack of integration opportunities. In fact, ideally trade integration occurs after intense trade relations. This fact raises the research question: Why did Indonesia immediately form de jure trade integration with Latin America? In order to answer this question, this research used a qualitative method with descriptive analysis. Data were collected through interviews and literature studies, then it was analyzed by using an illustrative method. Moreover, this research used the concept introduced by Gamso and Postnikov (2021) regarding South-South Country Form Trade Integration which is encouraged by 2 matters. First, competition pressure to compete with fellow southern countries. Second, policy learning that the experience of trade integration with traditional partners is used as a reference in order to form something similar to fellow southern countries. This research shows that Indonesia formed de jure trade integration with Latin America because of policy learning. Experience in forming trade integration with traditional partners makes Indonesia accustomed to certain standards and negotiation patterns. A similar approach is applied to Latin America with an agreement format which has proven effective, accelerating and deepening trade integration. In the context of competition pressure, this step is not to compete with Latin America, but rather to maintain the consistency of trade integration as with traditional partners.Indonesia membentuk integrasi perdagangan secara de jure dengan Amerika Latin, meskipun ekspor ke kawasan tersebut relatif rendah dan kemauan politik untuk berintegrasi masih minim. Selain itu, rendahnya minat pengusaha Indonesia dalam perdagangan dengan Amerika Latin semakin memperlihatkan kurangnya peluang integrasi. Padahal, idealnya integrasi perdagangan terjadi setelah adanya hubungan dagang yang intens. Fakta ini menimbulkan pertanyaan penelitian: Mengapa Indonesia langsung membentuk integrasi perdagangan secara de jure dengan Amerika Latin? Untuk menjawab pertanyaan tersebut, penelitian ini menggunakan metode kualitatif dengan analisis deskriptif. Data dikumpulkan melalui wawancara dan studi pustaka, kemudian dianalisis melalui illustrative method. Penelitian ini menggunakan konsep yang dikenalkan oleh Gamso dan Postnikov (2021) terkait South South Country Form Trade Integration yang didorong 2 hal. Pertama, competition pressure untuk bersaing dengan sesame negara selatan. Kedua, policy learning bahwa pengalaman integrasi perdagangan dengan mitra tradisional dijadikan acuan untuk membentuk hal serupa ke sesama negara selatan. Penelitian ini menemukan bahwa Indonesia membentuk integrasi perdagangan de jure dengan Amerika Latin karena policy learning. Pengalaman dalam membentuk integrasi perdagangan dengan mitra tradisional membuat Indonesia terbiasa dengan standar dan pola negosiasi tertentu. Pendekatan serupa diterapkan pada Amerika Latin dengan format perjanjian yang sudah terbukti efektif, mempercepat dan memperdalam integrasi perdagangan. Dalam konteks competition pressure, langkah ini bukan untuk bersaing dengan Amerika Latin, melainkan untuk menjaga konsistensi integrasi perdagangan seperti dengan mitra tradisional
Pemanfaatan Tepung Labu Kuning (Cucurbita Moschata Duchesne) sebagai Substituen Tepung Beras pada Pembuatan Baby Puff: [Utilization of Pumpkin Flour (Cucurbita Moschata Duchesne) as A Constituent of Rice Flour in Making Baby Puff]
Pumpkin was one of Indonesian agricultural product and known as a good source of carrotenoids such as β-carotene. β-carrotene was one of vitamin A precursor for human body and good for children’s growth. In this research, pumpkin flour made by two methods, by soaking in sodium metabisulfite solution 0,25% and with no treatment as control. This treatment can preserve β-carrotene value during heating process. The objective of this research were to determine the best method on producing pumpkin flour and to study its physical characteristic, β-carotene, dietary fiber, hardness, color and proximate analysis of chosen baby puff using pumpkin flour as its substitute. The result show that the best method of pumpkin flour was soaking in sodium metabisulfite solution 0,25%. The best pumpkin flour has characteristic 35,24µg/g of β-carotene, 4,62% dietary fiber, 66,7 ohue, 407,67% water holding capacity, and 0,63 gr/ml density. The best baby puff formulation based on physical, chemical analysis and organoleptic score was 5 % pumpkin flour subtitution. Its contain 24,6 µg/g of β-carotene, 5,12% of dietary fiber, 79,86 ohue and 493,00 g hardness. The highest amount of β-carotene was found in baby puff with 20% pumpkin flour subtitution
Bahasa Indonesia Abstract: Labu kuning merupakan hasil pertanian Indonesia yang dikenal sebagai sumber zat gizi berupa β-karoten. β-karoten adalah salah satu prekursor vitamin A bagi tubuh manusia dan baik untuk pertumbuhan anak. Pada penelitian ini, tepung labu kuning dibuat dengan dua metode, yaitu perlakuan perendaman dalam larutan natrium metabisulfit 0,25% dan tanpa perlakuan sebagai kontrol. Perlakuan ini dapat mempertahankan nilai β-karoten selama proses pemanasan. Tujuan penelitian ini adalah untuk menentukan metode terbaik yaitu perendaman pada pembuatan tepung labu kuning berdasarkan sifat fisik, β-karoten, dan analisis proksimat tepung labu kuning terpilih dilihat dari β-karoten, serat pangan, kekerasan dan warna tepung labu kuning dan menggunakan tepung labu kuning sebagai substitusi. Hasil penelitian menunjukkan bahwa metode pembuatan tepung labu kuning terbaik adalah perendaman dengan larutan natrium metabisulfit 0,25%. Tepung labu kuning terbaik mempunyai data analisis β-karoten 35,24µg/g, serat pangan 4,62%, daya ikat air 407,67%, dan berat jenis 0,63 gr/ml. Formulasi baby puff terbaik berdasarkan analisis fisik dan kimia serta skor organoleptik adalah subtitusi tepung labu kuning 5%. Kandungan β-karotennya 24,6 µg/g, serat pangan 5,12%, kekerasan 493,00 g. Kandungan β-karoten tertinggi terdapat pada baby puff dengan subtitusi tepung labu kuning 20
Enhancing School Efficiency with A Web-Based E-Reporting System: [Peningkatan Efisiensi Sekolah dengan Sistem E-Reporting Berbasis Web]
The education sector, a crucial component of the service industry, faced significant challenges in improving operational optimization, particularly in administrative processes. Managing grades and preparing report cards often presented a substantial workload for educators, especially in SMA Santa Patricia. This study aimed to develop an integrated web-based e-Report system to optimize operations by addressing ineffectiveness, inefficiencies, and human error. The system was developed using the System Development Life Cycle (SDLC) framework with a prototyping model. Usability testing through the Computer System Usability Questionnaire (CSUQ) demonstrated improvements, including a 12% increase in effectiveness and an 8% enhancement in efficiency. Additionally, paired T-test results revealed notable gains in system usefulness (14%), information quality (13%), interface quality (14%), and overall system performance (13%) compared to the previous Microsoft Excel-based system. These results underscore the critical role of integrated systems in streamlining operations within the service industry.
Bahasa Indonesia Abstract: Sektor pendidikan, sebagai bagian penting dari industri jasa, menghadapi tantangan besar dalam mengoptimalkan operasional, khususnya dalam proses administrasi. Pengelolaan nilai dan penyusunan rapor sering kali menjadi beban kerja yang cukup besar bagi para pendidik, terutama di SMA Santa Patricia. Penelitian ini bertujuan untuk mengembangkan sistem e-Rapor berbasis web yang terintegrasi guna mengoptimalkan operasional dengan mengatasi ketidakefisienan, ketidakefektifan, dan kesalahan manusia. Sistem ini dikembangkan menggunakan kerangka kerja System Development Life Cycle (SDLC) dengan model prototyping. Uji kegunaan yang dilakukan melalui Computer System Usability Questionnaire (CSUQ) menunjukkan adanya peningkatan, termasuk peningkatan efektivitas sebesar 12% dan efisiensi sebesar 8%. Selain itu, hasil paired T-test mengungkapkan peningkatan yang signifikan dalam kegunaan sistem (14%), kualitas informasi (13%), kualitas antarmuka (14%), dan kinerja sistem secara keseluruhan (13%) dibandingkan dengan sistem sebelumnya yang berbasis Microsoft Excel. Hasil ini menegaskan peran penting sistem terintegrasi dalam menyederhanakan operasional di sektor jasa
Management of Royalties on Songs and/or Music in Indonesia
The existence of a royalty system is a form of protection and fulfillment of economic rights for creators, copyright holders and owners of related rights to songs and/or music. In order to carry out royalty management for songs and/or music in Indonesia, a Collective Management Institution (which is referred to as LMK) and a National Collective Management Institution (which is referred to as LMKN) were formed. LMK and LMKN in this case have the authority to attract, collect, and distribute royalties. Through this article, the author wants to explain the management of royalties on songs and/or music in Indonesia, related to institutions authorized to carry out royalty management on songs and/or music in Indonesia, the implementation of royalty management on songs and/or music, as well as the settlement efforts that can be taken if there is a dispute over royalty management on songs and/or music in Indonesia. This research is a normative juridical research type, using the Legislation Approach and Conceptual Approach. Through this research, it can be concluded that LMK and LMKN are both entitled to carry out royalty management of songs and/or music in Indonesia. Where the withdrawal of royalties is carried out by LMKN, while the collection and distribution are carried out by LMK and LMKN. Regarding dispute resolution efforts, if there is a dispute regarding the distribution of royalties, the resolution is mediation through LMKN, while for royalty withdrawal disputes can be resolved in accordance with the provisions contained in the Copyright Law
The Relationship between Family Support and Self-Care Behavior among Individuals with Hypertension in Tangerang
Background: Uncontrolled hypertension can lead to severe complication and is a significant contributor to mortality. The family serves as a key functional component in supporting individuals with hypertension, playing a critical role in improving self-care behaviors. Purpose: This study sets out to examine the relationship between family support and self-care behaviors among individuals with hypertension in a community health center in Tangerang Method: A cross-sectional design was employed involving 88 respondents selected through accidental sampling. Data were analyzed using the Pearson chi-square test. Result: The finding revealed that 52 respondents (59.1%) had moderate self-care behavior, and 74 respondents (84.1%) had good family support. The Pearson chi-square test revealed no significant association between family support and self-care behavior (p > 0.05). Conclusion: There was no significant association between family support and self-care behavior among individuals with hypertension. These results suggest that healthcare providers should continue to educate and involve families while also empowering individuals to take an active role in managing their condition. Future intervention study encourages additional strategies alongside family support that effectively promote self-care behaviors
PENINGKATAN PERILAKU PENCEGAHAN STROKE PADA LANSIA MELALUI PENGEMBANGAN MODEL PEMBERDAYAAN KELUARGA DAN LANSIA
Introduction: The number of patients with hypertension is steadily increasing and poses a significant chronic health problem. Individuals with hypertension have an 87.5% risk of experiencing a stroke. The role of family as caregivers is crucial in elderly care, particularly in stroke prevention. The family empowerment model is an approach designed to enhance self-potential, enabling individuals to make informed decisions regarding their own health. This study aimed to examine the effect of a family empowerment model on stroke prevention behavior among the elderly with hypertension. Methods: This quasi-experimental study involved 132 families with hypertensive elderly, using multistage random sampling. A six-week intervention program consisting of education and skill-building activities was implemented. Stroke prevention behaviour was measured using the validated Elderly Stroke Prevention Behaviour Questionnaire (knowledge, attitude and behaviour). Data were analysed using paired and independent t-tests. Results: Significant improvements were observed in the intervention group following the implementation of the family empowerment model (p < 0.001). Knowledge scores improved from 6.61 (SD = 1.86) to 9.15 (SD = 0.88), attitude scores improved from 17.11 (SD = 2.30) to 25.79 (SD = 3.30), and behaviour scores improved from 7.18 (SD = 2.20) to 9.02 (SD = 0.97). Conclusion: The eight-week empowerment model effectively improved stroke prevention behaviour among the elderly with hypertension This model can be integrated into community-based programs to promote elderly self-care and reduce the risk of stroke. Recommendations: Empowering the elderly is essential to enhance self-efficacy and overall quality of life
The Role of Laboratory Simulation in The Development of Caring Behavior in Nursing Students: A Scoping Review:
Caring behavior is a fundamental value in nursing practice and education. Simulation has emerged as an effective strategy to enhance not only clinical competence but also empathy, communication, and self-awareness in nursing students. This scoping review aims to explore the role of laboratory simulation in developing caring behaviors among nursing students and to identify the types of simulation used and related outcomes. Following the Joanna Briggs Institute (JBI) methodology, literature was searched in four databases (PubMed, EBSCO, ScienceDirect, and ProQuest) for studies published between 2015 and 2025. Inclusion criteria focused on nursing students, simulation-based learning, and caring or empathy outcomes. Twelve studies were included, predominantly quantitative in design (n = 10), along with one qualitative and one mixed-method study. Sample sizes ranged from 26 to 248 participants. Simulations used included high-fidelity (n = 4), virtual reality (n = 3), standardized patients (n = 3), and low-fidelity or role-play (n = 2). Most studies showed positive effects on empathy, communication skills, and caring behavior, especially with immersive or high-fidelity simulations. Overall, simulation-based learning, particularly high-fidelity and immersive methods, supports the development of caring behavior in nursing students. Its integration into nursing curricula is essential to prepare nurses for patient-centered, empathetic care