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PENGARUH OPINI AUDIT, UKURAN KAP, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN PERIODE 2019-2023
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Penelitian ini bertujuan untuk menganalisis pengaruh dari Opini Audit, Ukuran KAP, dan Pergantian manajemen terhadap Auditor Switching dengan variabel Financial Distres sebagai variabel moderasi pada Perusahaan BUMN Periode 2019-2023. Pengambilan sampel merupakan metode Purposive Sampling berjumlah 55 data. Hasil penelitian menunjukan Opini Audit berpengaruh signifikan terhadap Auditor switching. Menunjukan Ukuran KAP terhadap Auditor switching. Pergantian Manajemen signifikan terhadap Auditor s...
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Analisis Kondisi Bisnis BMT Bahtera Dalam Memasuki Pasar Industri Jasa Keuangan Syariah : Pendekatan General Electric
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
This study aims to analyze the business condition of BMT Bahtera in entering the market of the syariah financial services industry using a General Electric Matrix approach. The method used in this study was in-depth interviews with the internal informant from BMT. The research result shows that BMT Bahtera’s strength is on the digitalization services, Human Resources competencies and saving and financing products innovation. Despite recently entering the Purwokerto territory, the business is gro...
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2 Sitasi
Kontribusi Big Data Analytics dalam Proses Audit Terhadap Audit Delay dan Kualitas Audit
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection,...
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Pengaruh Kecepatan, Maintanance, Ketelitian dan Strategi Pemasaran terhadap Kepuasan Pelanggan pada CV Andi Jaya Technology
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
Customer satisfaction is a key factor in the success of a company, especially in the technology industry that demands fast, accurate, and quality service. This study aims to analyze the effect of Speed, Maintenance, Accuracy, and Marketing Strategy variables on Customer Satisfaction at CV. Andi Jaya Technology. The research method used is regression analysis with t-test to measure the effect of each variable partially and F-test to see the effect simultaneously. The results of the study show tha...
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Implementation of the Pancasila Student Profile Strengthening Project through Market Day Activities in Shaping the Character of Gotong Royong for 5-6 Year Old Children
Paudia
Vol 14
, No 2
(2025)
This research explores the implementation of project-based learning at Dharma Wanita Demangan Kindergarten to cultivate the Pancasila student profile, specifically focusing on instilling mutual cooperation from an early age. The study posits that such learning strengthens positive social character through immersive experiences, potentially shaping children's future social interactions. Employing a qualitative descriptive approach, data was collected via observations of the principal, a teacher,...
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Perancangan Mesin Pemotong Sukun Ergonomis Berbasis Analisis Risiko Ergonomis dan Keluhan Musculoskeletal Disorders (MSDs)
Majalah Ilmiah Momentum
Vol 21
, No 1
(2025)
Proses pemotongan sukun di UMKM Mastif di Kelurahan Gunung Simping, Kabupaten Cilacap, masih dilakukan secara manual dengan menggunakan tangan dan alat sederhana. Praktik ini dapat menyebabkan timbulnya keluhan gangguan muskuloskeletal seperti nyeri punggung, nyeri leher, dan kelelahan tubuh lainnya. Penelitian ini memiliki tujuan untuk mengidentifikasi keluhan muskuloskeletal yang terkait dengan postur kerja saat melakukan pemotongan sukun, menganalisis, serta mengevaluasi postur kerja saat men...
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Comparison of Students Science Process Skills on Measurement Material Based on Gender
Radiasi: Jurnal Berkala Pendidikan Fisika
Vol 18
, No 1
(2025)
This study is a survey study conducted because of the different tendencies between male and female students. In addition, there has been no study that specifically examines each SPS indicator of male and female students with the aim of showing weaknesses and strengths between them based on the SPS indicators. Based on this statement, this study aims to describe and compare the profiles of basic science process skills of male and female students. This study uses tests as instruments and quota sam...
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Molecular Identification of Color Variants of Procambarus clarkii Using the COI Gene for Taxonomic Validation
Bhagawati, Dian
; Husein Sastranegara, Muhammad
; Agus Nuryanto
; Anastasia Endang Pulungsari
; Elly Tuti Winarni
; Atang
; Hanan Hassan Alsheikh Mahmoud
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 2
(2025)
This study addresses taxonomic uncertainty surrounding color variants of Procambarus clarkii in aquaculture and conservation contexts. We investigated whether commercially significant color morphs represent distinct subspecies or phenotypic variations of a single species. Using the cytochrome c oxidase subunit I (COI) gene as a molecular marker, we analyzed four color morphs (blue, white, orange, and brown) from aquaculture facilities in Banyumas Regency. DNA extraction, PCR amplification, and s...
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REVOLUSI KESEHATAN DIGITAL MELALUI TEKNOLOGI BIG DATA DALAM APLIKASI MOBILE JKN: RAPID REVIEW
Siallagan, Amelia Dameyanti
; Diana, Haninan Salma
; Fitriya, Neng Inggri
; Nurhuda, Puspa Madya
; Oktaviany, Veny
; Luginasari, Yulia
; Sukaesih, Nunung Siti
Bhamada: Jurnal Ilmu dan Teknologi Kesehatan
Vol 16
, No 1
(2025)
Pendahuluan : Aplikasi Mobile JKN, yang diluncurkan oleh BPJS Kesehatan, adalah salah satu implementasi teknologi big data dalam sektor kesehatan, yang meningkatkan kualitas, efisiensi, dan aksesibilitas pelayanan kesehatan. Penelitian ini bertujuan untuk mengidentifikasi sistem pengelolaan data melalui dalam Aplikasi Mobile JKN sebagai implementasi teknologi big data. Metode : Desain studi dalam penelitian ini adalah rapid review dengan kriteria inklusi artikel yang diteliti dipublikasikan dari...
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Ergonomic Gymnastics Education in an Effort to Improve the Functional Abilities of the Elderly
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 1
(2025)
ABSTRACT
Health is often neglected by the elderly. Lack of physical activity causes a decline in health quality of elderly. The same thing is also experienced by the elderly at Posyandu Lansia Desa Gentan. Another problem is the low of health awareness and education about the importance of Ergonomic Gymnastics for elderly. So, the PkM team initiate to provide Ergonomic Gymnastic education for the elderly at Posyandu Lansia Desa Gentan. This exercise applies ergonomic movements to correct the pos...
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