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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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PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM DI BEI (STUDI KASUS: PERUSAHAAN PERTAMBANGAN PERIODE 2018 – 2023)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Background : The capital market plays an important role in the Indonesian economy as an investment vehicle for investors and a source of funding for companies. This study aims to analyze the effect of operating cash flow, investment cash flow, and accounting profit on stock returns in mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. This finding indicates that financial information, especially operating cash flow and accounting...
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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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Strategi Komunikasi Politik Dalam Pemilihan Bupati Di Kabupaten Sukoharjo Periode 2021 – 2024: Studi Deskriptif Kualitatif Tim Pemenangan Pasangan Etik Suryani Dan Agus Santosa Di Desa Watubonang Kecamatan Tawangsari
Media and Empowerment Communication Journal
Vol 4
, No 1
(2025)
Strategi Komunikasi Politik dalam Pemilihan Bupati di Kabupaten Sukoharjo Periode 2021-2024 (Studi Deskriptif Kualitatif Tim Pemenangan Pasangan Etik Suryani dan Agus Santosa di Desa Watubonang Kecamatan Tawangsari). Skripsi. Program Studi Ilmu Komunikasi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Veteran Bangun Nusantara Sukoharjo. 2022. Tujuan penelitian ini ialan: 1) untuk mengetahui strategi komunikasi politik tim pemenangan Etik Suryani dan Agus Santosa di Desa Watubonang Kabupaten...
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Penerapan Business Model Canvas dalam Meningkatkan Daya Saing Produk PT Jamkrindo Syariah Purwokerto
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
This study aims to analyze the implementation of the Business Model Canvas (BMC) at the Purwokerto branch of PT Jamkrindo Syariah in addressing competitiveness within the Islamic finance sector. The BMC is a strategic framework consisting of nine building blocks: customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure. This research employs a qualitative approach with descriptive analysis, utili...
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Analysis of kombucha antioxidant activity with variations in percentage of pomegranate extract (Punica granatum) and fermentation time: Analisis aktivitas antioksidan kombucha dengan variasi persentase sari delima (Punica granatum) dan lama fermentasi
Agrobioteknologi
Vol 2
, No 1
(2025)
Kombucha is one of the processed products of fermented sugar and tea with a starter mixture ofkombucha culture called SCOBY (Symbiotic Cultures of Bacteria and Yeast). Kombuchafermentation is carried out using yeast and bacteria microorganisms. Pomegranate or often calledpomegranate is a fruit that has quite high antioxidants. The purpose of this study was to determinethe characteristics of pomegranate juice kombucha with variations in concentration andfermentation time which have high antioxida...
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Dried noodles substitute tempeh flour and mocaf flour (modified cassava flour) with different percentages of cow's milk: Mi kering subtitusi tepung tempe dan mocaf (modified cassava flour) dengan perbedaan persentase susu sapi
Agrobioteknologi
Vol 2
, No 1
(2025)
Dry noodles are noodles that are marketed in dry form. This noodle, which is also called egg noodle, has a low water content, only about 13%. Made from eggs and wheat flour, Dried noodles are processed by drying in an oven or drying in the sun to dry before being packaged and marketed. Tempeh has the potential to be used as raw material for noodles because it has a high protein content. Tempe is first processed into flour so that it becomes tempeh flour which will be used for making dry noodles....
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Analysis Of Mathematical Problem Solving Errors Reviewed From Students' Learning Independence After Implementing The Guided Discovery Learning Model Using Digital Books
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 2
(2025)
This study looks at 1) the typical math problem-solving mistakes students make using the Newmann procedure after learning with digital books through guided discovery, 2) errors related to how independent students are in their learning, and 3) how independent students are in their learning after using the guided discovery model. Analysis is descriptive in this research. This research included SMPS Dharma Patra grade VIII students. Data analysis indicated that 1) students made the most errors in s...
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DREB1 Gene in Regulating Drought Tolerance in Cereal Plants
Bioeksperimen: Jurnal Penelitian Biologi
Vol 11
, No 1
(2025)
This study aims to explain the role of the DREB1 gene in increasing drought tolerance in plants with an emphasis on recent advances in genetic engineering. In this research, the method used is a literature review by collecting library data, reading and taking notes, and critically managing research data related to the DREB1 gene. In this research, data analysis starts by examining the results from studies that are most relevant to the research problem. The results of the literature review obtain...
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Early Childhood Literacy Stimulation by Parents (Systematic Literature Review)
Paudia
Vol 14
, No 2
(2025)
Parental involvement in their children's activities refers to literacy activities where parental behavior interacts with children's literacy learning. The purpose of this study was to identify concepts, target populations, and analysis results that were the focus to clarify the characteristics of studies in previous studies on parental stimulation of early childhood literacy development. The methodology applied was a literature review using the PICO framework, then continued with the selection s...
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