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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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PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM DI BEI (STUDI KASUS: PERUSAHAAN PERTAMBANGAN PERIODE 2018 – 2023)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Background : The capital market plays an important role in the Indonesian economy as an investment vehicle for investors and a source of funding for companies. This study aims to analyze the effect of operating cash flow, investment cash flow, and accounting profit on stock returns in mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. This finding indicates that financial information, especially operating cash flow and accounting...
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Strategi Pengembangan Bisnis Dengan Menggunakan Matriks Ansoff Pada Bank Mandiri Cabang Banjarnegara
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 4
, No 2
(2025)
This research discusses the business development strategy of Bank Mandiri Banjarnegara Branch using Ansoff Matrix as the main analysis tool. The issue raised is how this branch designs and implements growth strategies amidst banking industry competition and local challenges, such as limited digital infrastructure and customer characteristics. The research objective was to describe the implementation of the four Ansoff Matrix strategies, namely market penetration, market development, product deve...
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Implementation of Inclusive Education in Playgroups
Paudia
Vol 14
, No 2
(2025)
Inclusive education is a reform in the world of education that aims to improve quality, anti-discrimination, equalize or expand access to education and efforts to change the public's view of Children with Special Needs (ABK). This study aims to describe inclusive education services in Playgroups. The study focused on three Playgroups in Jatiuwung District. The research method used was qualitative descriptive and data collection techniques using observation, interviews and documentation. In the o...
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Optimalisasi Keuntungan Penjualan Produk UMKM ‘Batagor Bandung Tarakan’ Dengan Metode Simpleks dan POM-QM
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization pro...
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Literasi Ekonomi Digital Pekerja GIg: Tantangan Pendidikan dan Strategi Pengembangan SDM Era Digiital
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 2
(2025)
The rapid transformation toward a digital economy has led to the emergence of the gig economy as a new form of employment relationship. This shift demands the development of new competencies among the workforce, particularly in digital economic literacy, which encompasses the ability to manage flexible income, understand platform-related risks, and optimize digital work opportunities. This study aims to explore the experiences of gig workers in building digital economic competencies and to analy...
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Compuparts Game Development as Interactive Learning Media About Computer Components Using GDLC Method
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 3
, No 4
(2025)
This research develops CompuParts Game, a mobile-based educational game that serves as an interactive learning media to understand computer components. The game was designed using the Game Development Life Cycle (GDLC) method which consists of six main stages, namely concept design, pre-production, production, testing, launch, and post-production. By applying gamification principles, the game features levels, leaderboards, and immediate feedback to increase user engagement in the learning proces...
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ANALISIS KEPUASAN PENGGUNA CAPCUT DAN KINEMASTER MENGGUNAKAN METODE END-USER COMPUTING SATISFACTION
Buana, Pratama Angga
; Ardyan, Antonius Gilang
; Tamboto, Fredrik Sebastian
; Prakoso, Noer Hidayat
; Yudistira, Danang Yunan
; Derek, Gerri Wicaksana
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 13
, No 1
(2025)
This study aims to analyze user satisfaction levels for the CapCut and KineMaster video editing applications using the End-User Computing Satisfaction (EUCS) approach. This research employed a descriptive quantitative method with data collected through questionnaires involving 67 respondents. The instrument's validity was tested using Pearson's Product Moment correlation, and reliability was assessed using Cronbach's Alpha method. The results show that CapCut excels in the Content (4.06), Accura...
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Analisis Peran Akumulasi Modal dalam Pertumbuhan Ekonomi: Faktor-Faktor Pendorong Pertumbuhan Ekonomi di Indonesia
Herlina Reva Carita
; Haura Khalisa Hakim
; Raden Naufal Hilmi Saputra
; Ni Komang Mia Fabiola
; Izzan Shulhan Albar
; Vanessa Azahra Rohman
; Ahmad Setiawan Nuraya
DHARMA EKONOMI
Vol 32
, No 1
(2025)
Economic growth is a complex process influenced by various factors, one of which is capital accumulation. Capital accumulation plays a crucial role in increasing production capacity, creating employment opportunities, and enhancing labor productivity. This study analyzes the role of capital accumulation in Indonesia’s economic growth by highlighting key factors contributing to national output expansion. Using the growth accounting approach and neoclassical growth theory, this research confirms t...
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Analisis Teknologi terhadap Perekonomian Nasional: Studi Kasus Kontribusi GoTo terhadap Pendapatan Indonesia
Abiyyu Rahmatullah
; Agus Rizki Pandapotan Siagian
; Ahmad Devani Yuslah
; Alfia Damar Yanti
; Annisa, Fesya Diva
; Ahmad Setiawan Nuraya
DHARMA EKONOMI
Vol 32
, No 1
(2025)
The research analyzes the impact of technology on Indonesia's national economy, focusing on GoTo's contribution as a leading technology company. GoTo, born from the merger of Gojek and Tokopedia, has created an innovative business model that connects consumers and businesses through an efficient digital platform. Secondary data analysis from LPEM FEB UI (2023), Aji (2023), Jerry (2023) SMERU Research Institute (2022), and other relevant sources, shows that GoTo makes a significant contribution t...
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