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PENGARUH FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI: (Studi Empiris Pada Perusahaan Sektor Bahan Dasar Yang Terdaftar Di BEI Periode Tahun 2021-2023)
Perwira Journal of Economics and Business
Vol 5
, No 2
(2025)
This study aims to examine the effect of financial distress and profitability on earnings management with audit quality as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study consists of 103 basic materials sector companies. Out of 103 companies, only 38 companies met the criteria. The observation period for this study spans 3 years, from 2021 to 2023, resulting in a final data of 114 companies. Sampling was conduct...
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Workability Study for Graduates of the Faculty of Engineering Universitas Negeri Surabaya
International Journal of Research in Education
Vol 5
, No 2
(2025)
A successful education provider is one that produces graduates who can apply their knowledge and skills in the real world. This study aims to examine the 2022 graduate profile through a tracer study and identify factors that influence their competencies. Using a descriptive quantitative approach, the study involved 471 graduates from 13 study programs at the Faculty of Engineering. Data collection techniques using questionnaires and analyzed using factor analysis with the help of SPSS. Results s...
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Model Strategi Kepemimpinan Tranformasional Dan Budaya Organisasi Sebagai Mediasi Terhadap Kinerja Pegawai Pada RSUD dr. Gondo Suwarno Ungaran
Jurnal Ilmu Ekonomi, Manajemen dan Bisnis
Vol 3
, No 2
(2025)
Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional terhadap kinerja pegawai dengan budaya organisasi sebagai variabel mediasi pada RSUD dr. Gondo Suwarno Ungaran. Pendekatan yang digunakan adalah kuantitatif dengan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS). Pengambilan sampel dilakukan menggunakan rumus Slovin, menghasilkan 120 responden yang terdiri dari pegawai RSUD dr. Gondo Suwarno Ungaran. Data dikumpulkan melalui kuesioner terstrukt...
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Development of an Assessment Instrument for Conceptual Understanding, Collaboration Skills, and Learning Motivation on Gas Kinetic Theory
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 3
(2025)
This study aims to develop an assessment instrument on the Kinetic Theory of Gases (Boyle's Law) to measure the conceptual understanding, collaboration skills, and learning motivation of high school students in the context of the Independent Curriculum. The instrument developed consists of 10 multiple-choice questions to measure conceptual understanding and 10 questionnaire statements for collaboration skills and learning motivation. The development process follows systematic stages, including p...
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Development of Holistic Assessment Instruments Based on Local Wisdom of Silver Crafts in Kota Gede on Temperature and Heat Topic
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 3
(2025)
This study aims to develop an assessment instrument based on local wisdom that covers three domains in physics learning: affective, cognitive, and psychomotor domains, especially on temperature and heat topic. This instrument was developed to assess students' understanding of scientific concepts and attitudes after receiving temperature and heat material using interactive e-books, and remains relevant to the demands of the Merdeka Curriculum. The research method uses the Research and Development...
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CONSUMER DECISION MODEL: PRICE PERCEPTION, PRODUCT QUALITY, BRAND IMAGE INFLUENCE DECISIONS TO PURCHASE SMARTPHONE iPhone IN INDONESIA
Stability: Journal of Management and Business
Vol 8
, No 1
(2025)
The purpose of this study is to analyze the factors that influence consumer purchasing decisions on iPhone Smartphone products in Indonesia. The data analysis method used is quantitative primary data. The data used in this study used a questionnaire instrument via Google Form from 100 respondents. The research data was processed using the SPSS Program application. The sampling method in this study was non-probability sampling with a purposive sampling technique. The results of the study indicate...
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Microwave-Assisted Hydrotropic Delignification of Rice Straw
Journal of Chemical Process and Material Technology
Vol 3
, No 1
(2025)
Rice straw is the stem and stalk of the rice plant after the rice grains are harvested. Rice straw is the largest agricultural waste that has not been utilized due to technical and economic factors. The high cellulose content in rice straw can be used in various ways, including as a substitute for wood, namely raw materials for making pulp, tissues, handicrafts or very strong ropes. In addition, rice straw waste is environmentally friendly. One of the stages in the biomass fractionation process...
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PENGARUH MOTIVASI INTRINSIK DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DIMEDIASI KOMITMEN ORGANISASI (Studi pada Puskesmas Siwalan Kabupaten Pekalongan)
Innovation, Theory & Practice Management Journal
Vol 4
, No 2
(2025)
Penelitian ini bertujuan untuk menganalisis pengaruh motivasi intrinsik dan disiplin kerja terhadap kinerja pegawai baik secara langsung maupun tidak langsung melalui komitmen organisasi. Populasi yang digunakan adalah pegawai yang bekerja di Puskesmas Siwalan Kabupaten Pekalongan dengan jumlah 59 pegawai. Teknik pengambilan sampel menggunakan metode sensus atau sampel jenuh, sehingga seluruh jumlah populasi akan dijadikan sampel penelitian yaitu 59 responden. Sumber data yang digunakan data pri...
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Pendekatan Graph-Based Community Detection dalam Social Network Analysis Jaringan Undang-Undang Republik Indonesia 2014-2024
Wibisono, Setyawan
; Wahyudi, Eko Nur
; Hadikurniawati, Wiwien
; Lestariningsih, Endang
; Cahyono, Taufik Dwi
Dinamik
Vol 30
, No 2
(2025)
This study evaluates the performance of three community detection algorithms—Leiden, Infomap, and Label Propagation—on the legal network of the Republic of Indonesia spanning the period 2014–2024. The network consists of 679 nodes and 2,295 edges, constructed based on citation relationships among regulations. The evaluation employs four network topology metrics: modularity, coverage, conductance, and inter-cluster density. Results show that the Leiden algorithm achieves the highest modularity sc...
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Audit Tata Kelola Teknologi Informasi untuk Website Pelayanan Terpadu Satu Pintu (PTSP) menggunakan Framework Cobit 5
Dinamik
Vol 30
, No 2
(2025)
Website Pelayanan Terpadu Satu Pintu (PTSP) merupakan wujud digitalisasi layanan publik yang membutuhkan tata kelola Teknologi Informasi (TI) yang efektif. Penelitian ini bertujuan untuk mengevaluasi tingkat kematangan tata kelola TI menggunakan framework COBIT 5 serta menilai keamanan dan performa sistem. Metode yang digunakan adalah deskriptif kuantitatif dengan audit pada 13 proses dari lima domain COBIT 5. Pengujian keamanan dilakukan menggunakan Nessus Scanner, sedangkan Apache JMeter digun...
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