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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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Peran Komunikasi Organisasi Dalam Meningkatkan Produktivitas Industri Alkohol Di Bekonang Sukoharjo : Studi Kasus Komunikasi Organisasi Kian Rejo
Media and Empowerment Communication Journal
Vol 4
, No 1
(2025)
Penelitian ini bertujuan untuk mendeskripsikan dan mengkaji peran komunikasi organisasi yang dapat meningkatkan efisiensi kerja di sektor alkohol di Bekonang, Sukoharjo. Industri alkohol di wilayah ini tidak hanya menjadi bagian dari identitas budaya lokal, tetapi juga memberikan kontribusi signifikan terhadap perekonomian masyarakat. Dalam menghadapi tantangan efisiensi produksi dan persaingan pasar, komunikasi organisasi menjadi elemen penting yang memengaruhi koordinasi kerja dan efektivitas...
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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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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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Behavioral Interaction of Male and Female Canaries (Serinus canaria) During the Reproduction Period
Bioeksperimen: Jurnal Penelitian Biologi
Vol 11
, No 1
(2025)
The study aimed to describe the interaction between male and female bird canary (Serinus canaria ) during reproduction. Study This uses the ad libitum sampling method, namely observing activity act in demand bird canary male and female (Serinus canaria) during mating. Study This was done 6 days on Sunday, the first (2 days) introduction bird canary, and Sunday, the second and third (4 days) matchmaking bird canary. Research results show various Acts in demand reproduction of bird canaries during...
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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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Rancang Bangun KIT Praktikum Motor AC 1 Fasa yang Dilengkapi dengan Sistem Pengaman ELCB
Journal of Health Technology and Public Health
Vol 2
, No 2
(2025)
Understanding electric motors and transformers is crucial in the field of electrical power engineering education. To enhance practical learning, a trainer was designed for single-phase AC motors, incorporating an Earth Leakage Circuit Breaker (ELCB) safety system to prevent electric current leakage, which could pose a risk during experiments. The aim of this research is to design and develop a trainer module that serves as both an interactive and safe learning tool for laboratory practicums. The...
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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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REVOLUSI KESEHATAN DIGITAL MELALUI TEKNOLOGI BIG DATA DALAM APLIKASI MOBILE JKN: RAPID REVIEW
Siallagan, Amelia Dameyanti
; Diana, Haninan Salma
; Fitriya, Neng Inggri
; Nurhuda, Puspa Madya
; Oktaviany, Veny
; Luginasari, Yulia
; Sukaesih, Nunung Siti
Bhamada: Jurnal Ilmu dan Teknologi Kesehatan
Vol 16
, No 1
(2025)
Pendahuluan : Aplikasi Mobile JKN, yang diluncurkan oleh BPJS Kesehatan, adalah salah satu implementasi teknologi big data dalam sektor kesehatan, yang meningkatkan kualitas, efisiensi, dan aksesibilitas pelayanan kesehatan. Penelitian ini bertujuan untuk mengidentifikasi sistem pengelolaan data melalui dalam Aplikasi Mobile JKN sebagai implementasi teknologi big data. Metode : Desain studi dalam penelitian ini adalah rapid review dengan kriteria inklusi artikel yang diteliti dipublikasikan dari...
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Model of Transition Activities for Early Childhood Education (ECE) to Primary School (SD) Based on six Aspects of Transition Foundations in Malang City
Paudia
Vol 14
, No 2
(2025)
This qualitative research aims to determine the effectiveness of the transition program from early childhood education (PAUD) to elementary school (SD) in Malang, based on six fundamental aspects. Through a survey of teachers and principals, this study explores the model, implementation process, and factors influencing the program's transition. Data were collected using a questionnaire and analyzed to assess the extent to which six basic aspects are included in the transition process. Researcher...
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