DIMENSI (Journal of Architecture and Built Environment)
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The Impact of Company Financial Performance and Audit Fees on the Disclosure of Key Audit Matters (KAM)
No full textKey Audit Matters (KAM), recently mandated by ISA 701, aim to enhance audit transparency by addressing critical audit areas. This study provides empirical evidence on the impact of financial performance and audit fees on KAM disclosures. Furthermore, it categorizes KAM into two risk levels: Entity-Level Risk (ELRKAM) and Account-Level Risk (ALRKAM). The data analyzed consist of 1,080 firm observations listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023. The researchers conducted panel data regression analysis using EViews 12.0. The findings reveal that financial performance has no significant impact on the overall KAM or ELRKAM disclosures but does affect ALRKAM. This indicates that auditors focus more on specific risk areas rather than on overall financial performance. On the other hand, we find that audit fees positively influence the disclosure of overall KAM and ELRKAM, but they have no effect on ALRKAM. These results suggest that higher audit fees contribute to enhanced transparency regarding overall risks but do not necessarily affect the disclosure of specific account-level risks
Pengaruh Food Consumption Value Terhadap Citra Kota Surabaya Sebagai Tujuan Wisata Kuliner dan Niat Berkunjung Kembali Wisatawan Domestik
No full textBisnis di bidang makanan dan minuman merupakan bisnis yang sangat populer. Dalam hal ini food consumption value memiliki dimensi nilai atau value yang penting yang diduga dapat membentuk citra destinasi kuliner yang kuat dari suatu lokasi dan juga penting dalam membangun niat berkunjung ulang. Penelitian ini bertujuan untuk menganalisa pengaruh food consumption value terhadap citra destinasi kuliner Surabaya dan niat berkunjung ulang. Penelitian ini melibatkan 219 responden yang pernah berwisata kuliner di Surabaya melalui metode pengambilan sampel purposive sampling. Analisa data menggunakan SEM-PLS dengan aplikasi pengolahan data smart PLS. Hasil penelitian menunjukan bahwa beberapa dimensi dari food consumption value yaitu nilai fungsional, emosional, dan prestise tidak berpengaruh terhadap citra destinasi. Dimensi nilai interaksi dan epistemik berpengaruh signifikan positif terhadap citra destinasi. Citra destinasi didapati berpengaruh signifikan positif terhadap niat berkunjung ulang
Representasi Gangguan Mental dalam Permainan “A Space For The Unbound”
No full textKesehatan mental merupakan hal yang penting untuk disadari dalam diri masyarakat untuk mencegah adanya gangguan mental terutama untuk generasi muda. Berbagai media mulai mengambil tema ini untuk menyuarakan keberadaan dan pentingnya hal ini, salah satunya adalah video game. “A Space For The Unbound” merupakan permainan yang menyuarakan tentang kepentingan kesehatan mental, dengan membawakan situasi dan kondisi aktual mengenai stigma, kebiasaan masyarakat Indonesia yang dapat memberikan dampak seperti gangguan mental terhadap anak-anak muda dalam jalan ceritanya. Penelitian ini akan menganalisis mengenai representasi gangguan mental yang ada di beberapa spacedive yang dilakukan oleh tokoh utama permainan dengan menggunakan analisis semiotika milik C.S. Peirce yang kemudian ditulis dan dijelaskan secara deskriptif
Analisis Ketidakpastian pada Wisatawan Mancanegara dalam Pengembangan Pariwisata di Biak Numfor Papua
No full textBiak Numfor merupakan Kabupaten yang menempati posisi 10 dari bawah di provinsi Papua sebagai kabupaten dengan tingkat kemiskinan tertinggi di Indonesia. Suatu kondisi yang ironis, karena Biak Numfor memiliki potensi wisata yang tinggi baik dari sumber daya alam maupun dari sisi budaya. Hanya saja, dalam beberapa waktu terakhir ini sektor pariwisata di Biak Numfor terjadi penurunan jumlah wisatawan asing. Salah satu penyebabnya adalah terjadinya ketidakpastian pada saat berkomunikasi antara wisatawan asing dengan penduduk asli. Berdasarkan dari latar belakang diatas yang menjadi pertanyaan adalah ketidakpastian apa saja yang dihadapi wisatawan asing di kabupaten Biak Numfor berdasarkan teori ketidakpastian Gudykunst dan bagaimana solusinya? Tujuan dari tulisan ini adalah mengindentifikasi dan mendiskripsikan ketidakpastian yang terjadi antara wisatawan dengan penduduk asli dan solusi dalam mengatasi ketidakpastian tersebut. Analisa pada tulisan ini didasarkan pada teori ketidakpastian Gudykunst, dengan menggunakan metode deskriptif kualitatif dengan kasus pariwisata di Kabupaten Biak Numfor, Papua. Hasil dari penelitian ini adalah pertama, wisatawan asing di Biak Numfor mengalami ketidakpastian informasi, ketidakpastian budaya dan bahasa. Ketidak pastian informasi terkait dengan informasi situasi kegiatan, informasi atraksi wisata, informasi fasilitas pendukung, informasi akomodasi serta akesibilitas. Kedua, solusi dalam mengatasi ketidakpastian bagi wisatawan asing di Biak Numfor adalah dengan membuat pusat informasi terpadu berbentuk website maupun blog yang terintegrasi dengan pihak terkait dan didukung optimalisasi mesin pencari
Pavement Performance Prediction of Semarang–Solo Toll Road, Indonesia, using Markov Chain Model
No full textRoads are one of the infrastructures that significantly impact a country's economic growth. The condition of the roads usually decreases due to increasing vehicle volumes. Predicting road conditions is essential for planning future maintenance. This study aims to evaluate the pavement conditions over five years using Markov chain model for five sections of the Semarang-Solo toll road, Indonesia. Two scenarios are selected in the simulation, without-handling and with-handling programs. The results show that the historical data used to compile the transition probability matrix (TPM) from the Markov model greatly influences the simulation results in both scenarios. In addition, the simulation results also indicate that the inner lane for all segments of Semarang - Solo direction is the most crucial because these segments have a relatively high rate of decline in road steadiness and a shorter cycle time for implementing the handling program
Capitalization Chronicles: Unraveling the Impact on Bank Profitability
No full textThis study seeks to investigate the influence of capitalization on the profitability of banks, focusing on financial data of 34 Indonesian commercial public banks over the period of 2013-2022. The researcher evaluates the capital ratio, a critical measure of financial stability, for its impact on key profitability metrics such as Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Pre-Provision Profitability Ratio (PPR). By utilizing the Fixed Effect Model (FEM), the results of this study show mixed effects of capital ratio on profitability across profit measures. Further, the finding shows an inverted U-shaped impact of capital ratio on bank profit when ROA is used. This suggests that a higher capital ratio increases a bank’s ability to generate profits on its assets up only to a critical point. A further increase in the capital ratio beyond this point tends to adversely affect profitability
Effectiveness of Elastomeric Bearings in Reducing Pounding Effects between Reinforced Concrete Buildings under Seismic Condition
No full textThis study investigates seismic pounding hazards between adjacent reinforced concrete buildings in East Java, particularly those designed under older regulations without pounding considerations. Nonlinear time history analysis was performed on three building models using eleven pairs of earthquake records scaled to SNI 8899:2020, representing Megathrust, Benioff, and Shallow Crustal earthquakes, with only three pairs analyzed in this study. Model 1 allowed free movement, Model 2 included concrete impact links with a 50 mm gap, and Model 3 utilized elastomer bearing links with a 9 mm gap. Results showed that elastomeric bearings reduced pounding forces by 81% to 95%, decreasing link force from 57437 kN to 5745 kN while withstanding axial loads up to 6276 kN, preventing collisions and maintaining structural stability. Additionally, Model 3 exhibited reduced floor accelerations and structural damage compared to Model 2, emphasizing the importance of elastomeric bearings in mitigating seismic pounding risks
Integration of Kansei Engineering and Nudge Based Design Thinking for Patient Comfort in Healthcare Services
No full textHealthcare often struggles to obtain patient comfort and autonomy, leading to confusion, frustration, and dependency on healthcare staff. In addressing this concern, this study is conducted to propose an integrative framework of Kansei Engineering (KE) and Nudge Theory (NT) within the Design Thinking (DT). It is a novel approach called KENT-DT. Utilizing a human-centric design methodology, this study implemented semi-structured interviews and direct observations with hospitalized patients to assess their emotional responses and interactions with existing beds and hospital staff. The data disclosed some critical pain points, including lack of intuitive control, discomfort, and restricted patient autonomy in bed adjustments, which too often led to dependency on hospital staff. To address these issues, this study proposed an improved hospital bed prototype utilizing KE for patient emotional design considerations and NT to subtly encourage positive patient behaviors, such as maintaining ergonomic bed positions to prevent pressured body portions. Some features of the redesigned bed are offered, such as visual cues, intuitive control location, and ergonomic support enhancements. It is to reduce dependency on staff and increase patient autonomy. According to an evaluation by a doctor and a hospital staff member, it has been concluded that there is an expected increase in patient satisfaction and autonomy. This study brings expected implications. It suggests that integrating KE and NT in medical and hospital product design can foster a more patient-centred healthcare experience, encourage speedy recovery, and reduce staff burden. Future study is highly encouraged to implement the prototype of redesigned beds and evaluate the long-term impact of them on patient recovery. The adaptability of patients across diverse healthcare facilities may be considered as well
Employees’ Satisfaction and Sentiment Analysis toward BERSATU Application
No full textThe era of digitalization has boosted companies to adopt innovative technology in seizing competitive superiority. However, adaptation to the change often deals with constraints, affecting operational efficiency and effectiveness. In this regard, PT Beiersdorf Indonesia faces issues regarding the impact of digital transformation of the sales process from manual to digital using Beiersdorf Sales Activity Tracking Routine (BERSATU) application, such as the difficulty of technology adaption by employees, accustomed to manual method, limitations of internet access in some areas, and technical constraints on application as well as insufficient technical support. Therefore, the research aims to analyze sentiment of user review on “BERSATU” application, using various algorithm classification and modeling topic. A total of 600 user reviews had been collected and analyzed to know positive or negative sentiments. Of 600 reviews, 60.33% was positive and 39.67% was negative. Based on the evaluated five algorithms classification, SVM and Naïve Bayes were superior with accuracy above 97% with better F1-Score. Regression Logistics had 96% accuracy, but it had low recall. Random Forest had 94% accuracy with a better F1-Score, but low recall was received. KNN has 93% accuracy, but low recall was obtained. SVM and Naïve Bayes were the recommended for further analysis. Modeling of LDA topics generated three topics with dominant keywords. Topic 1, such as “application,” “bersatu," “data,” “sales,” and “results,” covered 44.5% of the documents. Topic 2, including “application,” “good,” “visit,” and “order,” was relevant at 29.5%. Topic 3, comprising of “application,” “assistance,” “easy,” “sell,” and “store,” was relevant 26.1% of the documents