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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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Artificial Intelligence in Personalized Marketing: Strategies for Enhancing Consumer Engagement
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 2
(2025)
This study examines the use of artificial intelligence (AI) in personalized marketing to boost consumer engagement. Using a systematic literature review from Scopus, DOAJ, and Google Scholar, it finds that AI helps predict consumer behavior, optimize communication, and deliver real-time adaptive content. These capabilities enhance customer satisfaction and loyalty. However, challenges such as data privacy, ethical concerns, and the need for human oversight remain. The study recommends investing...
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2 Sitasi
Health Campaign on the Dangers of Human Immunodeficiency Virus (HIV)/Acquired Immune Deficiency Syndrome (AIDS) in Tanjung Village
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 1
(2025)
Based on data from the Sukoharjo Regency AIDS Control Commission (KPA), HIV/AIDS cases show an increasing trend, with 102 new cases in 2023 compared to 82 cases in 2022. Data for January 2024 also shows 6 new cases. The accumulation from 2008 to January 2024 reached 930 cases spread across all sub-districts, including 62 cases in Nguter District. The purpose of this activity is to increase the awareness of the people of Tanjung Village about HIV/AIDS, reduce stigma against ODHA, and encourage an...
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Hypertension Counseling as an Effort to Increase Public Awareness in RT 04-05 Karangbendo
Saptadi, Julian Dwi
; Latiesha Orlaviana
; Isnawati Nur Adini
; Joya Retno Palupi
; Anggun Aulia Kharisma
; Aliyyah Az-Zuhrah
; Tania Vergawita
; Rokhmayanti
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 1
(2025)
Hypertension is one of the most common non-communicable diseases and poses a serious risk of complications if not properly managed. In RT 04 and RT 05, Karangbendo Village, the incidence of hypertension particularly among the elderly is notably high, necessitating promotive and preventive efforts through community service activities. This program aimed to enhance public knowledge regarding hypertension and its prevention through health education and blood pressure screening. The methods employed...
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Pengaruh Penerapan Standar Akuntansi UMKM Terhadap Kualitas Laporan Keuangan UMKM Pada UMKM Tercatat di Kecamatan Lakarsantri
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM...
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Tren Publikasi Ilmiah dalam Kajian Digitalisasi Pelayanan Publik : Analisis Bibliometric Data Scopus
Jurnal Media Administrasi
Vol 10
, No 1
(2025)
This study examines trends in scientific publications on digitalization from 2014 to 2024 published in Scopus-indexed journals worldwide. Data were collected from the Scopus database on October 6, 2024, at 21:56 WIB using the keywords "Digitalization" and "Public Services." A total of 593 documents were found in various categories, including titles, abstracts, and keywords. To analyze these documents, the authors employed the VOSviewer program (version 1.6.17), which enables the visualization of...
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The Effectiveness of Educational Game-Based Learning Models in Improving Multiple Intelligences of Raudhatul Athfal Children
Paudia
Vol 14
, No 2
(2025)
This study stems from the need for a learning model that can optimize the development of multiple intelligences in early childhood. The study aims to determine the effectiveness of a learning model that incorporates educational games in enhancing the abilities of children in Raudhatul Athfal (RA). The research method used is a quasi-experimental design, with data collection techniques including pretests, posttests, and observations, followed by data analysis using a T-test. The research subjects...
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Use of the TPI and TWI Methods for Identifying Karst Dolines in Purwosari District, Gunungkidul Regency, Indonesia
Forum Geografi
Vol 39
, No 1
(2025)
Gunung Sewu Karst, located in the Gunung Kidul Regency within the Special Region of Yogyakarta, features a distinctive karst topography consisting of dolines, hills and caves. Despite its aesthetic appearance, the area often experiences water scarcity due to the lack of surface water. Dolines, basin-like depressions formed during the karstification process, play a crucial role in biodiversity conservation, ecology, hydrology and land-use management planning. This study aims to map and identify t...
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POTENTIAL FOR IMPLEMENTING BIOLOGY LEARNING BASED ON THE QUR’AN IN HUMAN REPRODUCTIVE SYSTEM MATERIAL
Bioma : Jurnal Ilmiah Biologi
Vol 14
, No 1
(2025)
When entering adolescence, physical growth and sexual maturation occur, if not equipped with positive values, it will have an impact such as free sex. The phenomenon of free sex is increasing due to the lack of understanding of the human reproductive system and religious values. The effort to overcome this is by integrating biology learning on the concept of human reproductive system with the values contained in the Qur'an. The purpose of this study is to analyse the potential application of Qur...
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