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Pengaruh Transformasi Digital terhadap Kualitas Hasil Audit dengan Kompetensi Auditor sebagai Variabel Moderasi pada KAP Yogyakarta
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
Digital transformation brings significant changes in data processing, including the audit process carried out by auditors in producing quality audit reports. This study shows that auditors are required to be able to adapt to these changes, both in terms of skills and knowledge, in order to implement digital-based audit data processing programs. The data used this study were obtained through the distribution of questionnaires to Public Accounting Firms (KAP) in Yogyakarta. The research method app...
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Pengaruh Harga, Service Quality Dan Kualitas Produk Terhadap Kepuasan Konsumen Pada UMKM Jamu Herbal Pare
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of price, service quality, and product quality on consumer satisfaction at Herbal Medicine MSMEs in Pare, Kediri. The research uses a quantitative associative approach to explain the causal relationship between variables. Data were collected through a questionnaire distributed to 133 respondents selected using accidental sampling. The instrument was tested for validity and reliability, followed by classical assumption tests to ensure data normality, linea...
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Analisis Pengaruh Total Asset Turnover (TATO) Terhadap Harga Saham PT Baramulti Suksessarana Tbk
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the effect of Total Asset Turnover (TATO) on stock prices at PT Baramulti Suksessarana Tbk during the 2014–2023 period. TATO is an activity ratio that measures how efficiently a company utilizes its total assets to generate sales. This research employs a quantitative associative approach using secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange. Data were analyzed using simple linear regression to determine t...
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Improving Students’ Speaking Skills Through Contextual Teaching and Learning Model of Students' 21st Century
Scripta : English Department Journal
Vol 12
, No 2
(2025)
This classroom action research aimed to improve the speaking ability of first-year students at SMP Negeri 1 Kebumen through the Contextual Teaching and Learning (CTL) model, targeting the enhancement of student’s 21st century skills. The study was conducted in class VII A, involving 30 students as the sample. The research was implemented in two cycles, each consisting of planning, action, observation, and reflection stages. Data were collected using both qualitative and quantitative methods, inc...
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Pengaruh Temperatur Lingkungan Terhadap Kinerja AC Split 1 PK dengan Refrigerant R32 dan Brezon
Majalah Ilmiah Momentum
Vol 21
, No 2
(2025)
Air conditioners (AC) are among the most widely used appliances in tropical countries such as Indonesia. However, high energy consumption and the use of refrigerants with high Global Warming Potential (GWP) pose major challenges to energy and environmental sustainability. This study aims to analyze and compare the thermodynamic performance of two types of refrigerants, namely R-32 and Breezon MC32 (R-1270), in a vapor-compression refrigeration system. Performance tests were conducted under varyi...
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Impact of Meat Processing on DNA Quantity, Purity, and Integrity in Commercial Pork Products Assessed by TaqMan qPCR
Bioeksperimen: Jurnal Penelitian Biologi
Vol 11
, No 2
(2025)
TaqMan qPCR analysis for detecting adulteration in processed meat products requires DNA with a high quantity, purity, and integrity. This study aims to evaluate the quantity, purity, and DNA integrity of various commercial pork products focusing on their ability to amplify the Cyt b gene. Fresh pork was used as a positive control, while five processed products - jerky, floss, meatball, canned corned, and smoked pork - were extracted for analysis. The DNA concentration and purity then measured, v...
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Implementation of Video-Based Hypermedia Learning in Science Material for Grade III Elementary Schools
Schola Journal
Vol 3
, No 1
(2025)
This study aims to explain the implementation of the use of hypermedia media based on learning videos for Natural and Social Sciences (IPAS) material among third-grade students of SD Negeri Deles 01. The method used in this study is a descriptive qualitative approach with a total of 18 students and one teacher as subjects. Data were obtained through observation, interviews, and documentation activities, then analyzed using data reduction, data presentation, and conclusion drawing techniques. The...
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Pengaruh Debt To Asset Ratio (DAR) dan Fixed Asset Turnover (FATO) Terhadap Return On Asset (ROA) Pada PT Ciputra Development, Tbk
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 4
, No 3
(2025)
This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Fixed Asset Turnover (FATO) on Return on Assets (ROA) at PT Ciputra Development Tbk. The data used were financial statements from 2016 to 2023, selected using purposive sampling. The analytical method applied was multiple linear regression, including classical assumption tests, t-test, F-test, and coefficient of determination, using SPSS software. The results indicate that DAR has no significant effect on ROA, and FATO also d...
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The Effect of Adding Turmeric Powder (Curcuma domestica Val.) and Patin Fish (Pangasius sp.) on the Physical, Chemical, and Preference Level of Fish Balls
Journal of Food and Agricultural Product
Vol 5
, No 2
(2025)
Turmeric is a spice that contains curcuminoid compounds with various benefits for body health. Meatballs are a food that is loved by the community and is generally made from beef. Beef has high levels of cholesterol and saturated fatty acids. The use of catfish has the advantage of being cheaper and lower in cholesterol and the addition of turmeric is expected to produce meatballs that have antioxidant activity. The purpose of that study was to determine the effect of the addition of turmeric p...
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Pemahaman Siswa SMA Kesatrian 2 Semarang tentang Aspek Yuridis Penggunaan Bendera, Bahasa, dan Lambang Negara, serta Lagu Kebangsaan dalam kehidupan sehari-hari: -
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 2
(2025)
Bendera dan lambang Negara, Bahasa Indonesia, serta Lagu Kebangsaan merupakan cerminan kedaulatan, kemandirian, dan eksistensi negara yang merdeka, bersatu, berdaulat, adil dan makmur, sekaligus sebagai jati diri bangsa dan identitas negara. Pada umumnya masyarakat mengetahui tentang bendera, bahasa, lambang negara, dan juga lagu kebangsaan serta menggunakannya dalam aktivitas bermasyarakat namun kurang memahami aspek yuridisnya secara baik dan benar. Hal ini dialami pula oleh para siswa di SMA...
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