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Menguak Skeptisisme Profesional Auditor: Pilar Kualitas Audit atau Beban Efisiensi?
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 4
, No 2
(2025)
Auditor professional skepticism is a key aspect in determining audit quality and audit process efficiency. This study aims to analyze the role of auditor professional skepticism in improving audit quality and the challenges that arise in its implementation. Using a qualitative approach through the Systematic Literature Review (SLR) method, this study reviewed 36 relevant articles from various national and international journals. The results show that 25 studies support professional skepticism as...
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PENGUATAN BRAND AWARENESS DESA WISATA BOROBUDUR MELALUI PENGEMBANGAN BAHAN TAYANG EDUKASI BERBASIS MEDIA SOSIAL
Susanti, Anis
; Oktarina, Nina
; Permana, Dian Fithra
; Gustine, Gendis Putri
; 'Aeni, Nanda Zahrotul
; Kholqiyah, Dewi Azizatul
Empowerment Journal
Vol 5
, No 1
(2025)
Desa Wisata Borobudur, sebagai salah satu destinasi super prioritas, memiliki peran penting dalam menarik wisatawan domestik dan mancanegara. Untuk mendukung pengelolaan desa wisata, penting dilakukan upaya peningkatan kapasitas Sumber Daya Manusia (SDM) melalui pelatihan. Salah satunya adalah penguatan brand awareness desa wisata melalui pembuatan bahan tayang edukasi berbasis media sosial menggunakan aplikasi edit video CapCut. Pelatihan ini bertujuan untuk meningkatkan keterampilan pengelola...
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Cloud-Based Accounting Systems : Solusi Transparansi Informasi Keuangan atau Hanya Ilusi Kecanggihan Teknologi ?
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 1
(2025)
Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. A...
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3 Sitasi
Rancang Bangun Monitoring Kontrol Kecepatan Putar Motor Induksi 3 Fasa Berbasis IoT
Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim
Vol 4
, No 1
(2025)
Along with the development of the industrial sector, companies are competing to create quality and affordable products. To support production, automation tools have emerged that help the production process so that it is faster. One of the machines that is widely used by large factories is a 3-phase induction motor. 3-phase induction motors are often used in driving equipment in industry because they have a simple construction, are relatively cheap, lightweight, have high efficiency, and are easy...
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Pengaruh Ekspektasi Kinerja, Sosial, dan Kondisi Memfasilitasi terhadap Minat Penerapan Aplikasi Akuntansi Seluler pada UMKM
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 1
(2025)
The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprise...
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1 Sitasi
The Development of Global Citizenship Through Intercultural Virtual Exchange (IVE): A Systematic Literature Review
Keraton: Journal of History Education and Culture
Vol 6
, No 2
(2025)
This systematic literature review (SLR) investigated the role of Intercultural Virtual Exchange (IVE) in the development of global citizenship among students. Drawing on 22 studies published between 2003 and 2022, the review synthesizes findings related to the impact of IVE on intercultural competence, global awareness, and key skills such as empathy, intercultural communication, and critical thinking. The analysis reveals that IVE offers a flexible and sustainable platform for fostering cross-c...
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PENGARUH RASIO JUMLAH PATI SAGU DENGAN CARBOXY METHYL CELLULOSE (CMC) DAN JENIS PLASTICIZER TERHADAP KARAKTERISTIK BIODEGRADABLE FILM
Jurnal Inovasi Teknik Kimia
Vol 10
, No 1
(2025)
Plastik yang mudah terurai atau sering disebut dengan biodegradable film merupakan plastik yang ramah lingkungan. Tujuan penelitian ini adalah mempelajari pengaruh komposisi pati sagu dengan CMC dan jenis plasticizer serta mendapatkan kondisi optimum biodegradable film berdasarkan karakteristik morfologi, ketebalan, ketahanan air, degradabilitas, tensile strength, dan elongation. Variabel bebas pada penelitian ini adalah komposisi jumlah pati sagu dengan CMC (75:25, 80:20, 85:15, 90:10, 95:5) (%...
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Bedah Kisi-Kisi Olimpiade IPA pada Materi Besaran, Satuan dan Pengukuran Melalui Media YouTube
Aji Saputra
; Hijrasil Hijrasil
; Sumarni Sahjat
; Nurlaela Muhammad
; Hutri Handayani Isra
; Masrifah Masrifah
; Indah Kristiani Siringo Ringo
; Dewi Amiroh
; Mirda Prisma Wijayanto
; Andy Hermawan
; Palti Maretto Caesar Manalu
; Hilya Wildana Sofia
; Riris Idiawati
; Khoironi Fanana Akbar
; Ferdiana Ferdiana
; Nurul Hidayah
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Vol 4
, No 2
(2025)
This activity aims to analyze the results of the study of Science Olympiad content outline on the subject of Quantities, Units and Measurement. This video was made using the PowerPoint application for the content, and the Ice Cream screen recorder to record. The research method uses a descriptive qualitative method with a sample of all viewers, the majority of whom are junior high school students. This activity can be concluded as effective by looking at the number of viewers reaching more than...
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The Effect of Eucalyptus Oil Steam Inhalation on Respiratory Rate in Toddlers with Acute Respiratory Infection (ARI)
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 1
(2025)
Acute Respiratory Infection (ARI) is one of the major health issues contributing to high mortality rates among toddlers, both globally and in developing countries. This study aims to identify the effectiveness of eucalyptus oil steam inhalation therapy in regulating the respiratory rate of toddlers suffering from ARI in the working area of Meskom Public Health Center.This research employs a case study method with a descriptive design. The study population consists of 147 toddlers, with a sample...
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Konstruksi Sosial tentang Dukungan Organisasi : Studi Fenomenologi Sosial terhadap Keterlibatan Kerja Tenaga Kerja Sosial di Dinas Sosial Kota Malang
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 3
, No 2
(2025)
In the modern work environment, perceived organizational support is an important factor in increasing work engagement and productivity. Organizations that provide emotional, professional, and structural support to employees tend to have a more motivated, loyal, and productive workforce. However, social workers, especially in the Malang City Social Service, often experience minimal organizational support, resulting in work stress, burnout, and high employee turnover. Most previous studies have us...
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