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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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Spiritualitas Fransiskan dalam Konteks Kerja Modern:Membangun Kualitas Pelayanan Berkelanjutan
Wuriningsih, FR
; FR Wuriningsih
; Setyaningtyas, Nerita
; Sinurat, Agnes Uliarta
; Krishna W, Cornelius
Perigel: Jurnal Penyuluhan Masyarakat Indonesia
Vol 4
, No 1
(2025)
Community service currently focuses on the implementation of Franciscan spiritual values in the context of modern work for employees of the Saint Joseph Gedangan Semarang Convent. This program aims to answer the challenges of integrating spiritual values with the demands of professionalism in household services in the monastery environment. Based on the situation analysis, five main problems were identified: (1) the gap between spiritual values and work practices; (2) work saturation and d...
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EDUCATION ON REDUCING MENSTRUAL PAIN IN ADOLESCENTS WITH THE INTEGRATION OF HOLISTIC CARE AND LOCAL WISDOM
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 2
, No 1
(2025)
Dysmenorrhea or menstrual pain is a health complaint that is often experienced by adolescent girls in Indonesia. According to WHO, around 50-90% of adolescents experience menstrual pain that can hinder their learning and social activities. Although the intensity of the pain varies, this condition is often considered normal and receives little attention, even though it has an impact on the quality of life of adolescents. One way to overcome this complaint is through education, with a lecture meth...
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Manajemen Isu Bakso A Fung: Studi Kasus Insiden Kerupuk Kulit Babi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 4
, No 2
(2025)
This study was conducted to determine how issue management was carried out by Bakso A Fung after the pork skin cracker incident. This study uses a qualitative research method with literature study techniques. From this incident, of course, Bakso A Fung requires several management strategies in managing this problem. This issue management strategy aims for the company to be able to know, observe, carry out, and resolve existing problems. The Bakso A Fung company identified the problem because thi...
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Effectiveness of Using E-Modules Oriented by Ethnopedagogical Approaches to Early Childhood Social Learning Materials on Students' Pedagogical Competence
Suningsih, Taruni
; Rukiyah
; Andika, Windi Dwi
; Ilhami, Akmillah
; Anggraini, Rike
; Andrianza, Yossy
Paudia
Vol 14
, No 2
(2025)
This study aims to determine the effectiveness of the use of ethnopedagogical approach-oriented e-modules in early childhood social learning materials on the pedagogical competence of prospective PAUD teacher students. The type of research used was a pre-experiment with a one group pre-test post-test design, involving 38 students as subjects. Data collection was carried out through multiple-choice objective tests in the form of pre-tests (before treatment) and post-tests (after treatment). The r...
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The Influence Of Mathematical Concept Understanding Ability, Mathematical Reasoning Ability And Problem Solving Ability On Students' Computational Thinking Ability
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 1
(2025)
This research examines how conceptual comprehension, mathematical reasoning, and problem solving affect computational thinking. 122 students from class XI SMA Negeri 1 Pematang Siantar were given essay assessments on conceptual comprehension, mathematical reasoning, problem solving, and computational thinking. AMOS version 21 was used to analyze the test using Structural Equation Modeling (SEM). This study found that conceptual understanding, mathematical reasoning, and problem solving have a po...
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PENERAPAN METODE FLAME HARDENING TANPA PROSES TEMPA UNTUK PEMBUATAN PISAU DARI PELAT BAJA SK5
Teknika
Vol 10
, No 1
(2025)
Pandai besi biasanya membuat pisau besar dari baja pegas bekas yang ditempa panas. Namun, proses penempaan membutuhkan lebih banyak energi dan peralatan. Selain itu, baja pegas bekas memiliki retakan mikro, deformasi, kelelahan, dan korosi. Tujuan dari penelitian ini adalah untuk mengevaluasi struktur mikro dan kekerasan pisau yang tidak ditempa. Pisau dibuat dari pelat baja karbon kondisi baru (bukan baja bekas) dengan ketebalan 3 mm. Pelat baja dibentuk menggunakan gerinda tangan. Flame harden...
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Development of Diagnostic Tests to Identify Students' Problem-Solving Difficulties in Static Fluid Material
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 2
(2025)
The availability of diagnostic instruments specifically designed to identify students' difficulties in solving problems related to static fluids is still limited, even though this material often leads to misconceptions and conceptual difficulties. This article aims to present the results of the development of a diagnostic test instrument to identify students' problem-solving difficulties in the static fluid material. This study employs the R&D (Research and Development) method using the ADDI...
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Analysis of Physics Assessments Designed by Science Teachers at Junior High School
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 2
(2025)
This study aims to analyze the suitability of physics assessments designed by science teachers at the junior high school level by paying attention to good assessment criteria. This type of research is descriptive-qualitative, involving three teachers in junior high school. The data collection technique is in the form of assessment archive documentation. The assessment analyzed was divided into three documents, namely motion and force, simple aircraft and static electricity. Data analysis techni...
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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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