Implikasi Overconfidence dan Herding Behavior dalam Keputusan Pembelian Reksadana oleh Mahasiswa Ubaya

Investasi merupakan salah satu cara untuk menabung, pada era saat ini banyak sekali anak muda yang sedang mempelajari investasi. Dalam berinvestasi setiap orang tentunya memiliki cara mereka sendiri dalam berinvestasi. Salah satu instrumen investasi adalah reksadana, yang dimana reksadana sering kali digunakan oleh orang-orang yang bru mempelajari menganai investasi seperti mahasiswa. Dalam membeli produk reksadana ini tentunya mahasiswa memerlukan analisa terlebih dahulu mulai dari budget, profil risiko, pengambilan keputusan, yang nantinya akan dikaitkan dengan keprilakuan yaitu overconfidence dan herding. Untuk mendapatkan data penelitian ini menggunakan metode kualitatif yang dimana melakukan metode wawancara, observasi, dan analisis dokumen. Wawancara dilakukan secara semi-structured dengan pertemuan informal dengan narasumber yang merupakan mahasiswa FBE Universitas Surabaya, kemudian observasi dilakukan dengan cara mengamati para narasumber sepanjang wawancara dan juga mengamati transaksi pembelian produk reksadana yang dilakukan oleh narasumber, kemudian analisis dokumen dilakukan dengan membaca jurnal nasional maupun internasional. Hasil yang didapat adalah pengambilan keputusan yang dilakukan oleh mahasiswa dalam memilih produk reksadana dilakukan dengan memperhatikan budget yang dimiliki dan menyesuaikan profil risiko sehingga mahasiswa dapat menghindari perilaku overconfidence dan herding

Prosedur Audit Atas Pendapatan Klien Pada Kantor Akuntan Publik Hadori Sugiarto, Adi, dan Rekan

Sebuah laporan keuangan dibuat untuk memberikan informasi mengenai suatu perusahaan kepada penggunanya. Melalui laporan keuangan, pengguna dapat mengetahui kondisi perusahaan saat ini. Salah satu komponen yang mencerminkan kondisi perusahaan adalah pendapatan dimana semakin besar pendapatan suatu perusahaan maka semakin baik pula kondisi perusahaan tersebut. Penjualan merupakan elemen krusial dalam kontinuitas sebuah perusahaan karena dari penjualan berasal keuntungan yang mendukung keberlangsungan operasional, baik untuk saat ini maupun ke depan. Inilah yang menjadi alasan mengapa banyak pihak perusahaan yang tertarik untuk memanipulasi pendapatan mereka yang tercantum di laporan keuangan. Oleh karena itu, audit terhadap pendapatan perusahaan harus dilakukan untuk mencegah adanya kecurangan pada saat penyajiannya. Audit adalah proses pengumpulan dan pengevaluasian bukti tentang informasi yang digunakan untuk menentukan dan melaporkan apakah informasi tersebut sudah sesuai dengan kriteria yang telah ditetapkan. Saat melakukan pengauditan, terdapat proses dan prosedur yang harus auditor ikuti. Dalam laporan ini, penulis akan membahas bagaimana prosedur pengauditan dua komponen dari pendapatan, yaitu penjualan dan piutang usaha pada salah satu kantor akuntan publik. Objek lapangan yang menjadi tempat penulis melaksanakan kerja lapangan adalah Kantor Akuntan Publik Hadori Sugiarto, Adi, dan Rekan. Prosedur audit pada pendapatan meliputi tahap perencanaan hingga penyelesaian audit. Pada tahap perencanaan, auditor melakukan prosedur audit untuk memahami bisnis klien, melakukan prosedur analitis awal, menetapkan materialitas, menilai risiko, dan membuat program audit. Selanjutnya, auditor akan menjalankan prosedur audit sesuai dengan program audit yang meliputi Tests of Controls Substantive Tests of Transactions Analytical Procedures dan Tests of Details of Balances. Pada tahap penyelesaian, auditor akan mengumpulkan bukti audit tambahan seperti adanya subsequent event hingga membuat laporan keuangan dan laporan audit independen. Proses audit terhadap pendapatan yang diterapkan dinilai sudah cukup efektif dan efisien karena dapat memenuhi tujuan audit yang ditentukan sehingga meningkatkan kualitas dari hasil audi

Enhancing Biochemistry Assessment Quality in Medical Education Through Item Response Theory (IRT)

Background In medical education, particularly in biochemistry, crafting high-quality assessment questions is a primary challenge. Each item necessitates thorough evaluation, and precise identification of student abilities is crucial for maximally reflecting learning achievement. Objective This study aims to enhance assessment quality in biochemistry medical education by implementing Item Response Theory (IRT). This approach addresses Classical Test Theory (CTT) limitations. Recognizing the critical role of question quality in the learning process, the study investigates how IRT can more holistically and equitably assess student abilities. It includes a comparative analysis of student scores before and after IRT implementation. Methods Employing a mixed-method research approach, this study combines comparative quantitative analysis with qualitative ICC curve analysis in a pre-post experimental design. It focuses on biochemistry exam data from medical students (n = 89). IRT is used to measure the probability of student responses to questions, using parameters such as discrimination, difficulty level, and guessing probability. Jamovi software supports this analysis by accelerating computational processes. Results Significant improvements were observed in both question quality and student scores. Prior to IRT implementation, the average initial exam score was 56.1, which increased to 74.1 in the subsequent exam. The IRT evaluation indicated that the exam questions achieved a more effective differentiation between students of varying abilities. This improvement was evident from the increased person reliability and through Wright Map visualizations, which helped identify highly difficult questions via the Item Characteristic Curve (ICC). Conclusion The study advocates for integrating IRT as a standard method in biochemistry medical assessments. It highlights the necessity of assessments that are sensitive to individual student capabilities, providing more precise feedback for enhancing the quality of learning. These findings are crucial for evolving evaluation methodologies and advancing medical education standards

Disaster Event, Preparedness, and Response in Indonesian Coastal Areas: Data Mining of Official Statistics

Coastal areas are vulnerable to disasters such as tsunamis, floods, large waves, and hurricanes. Most studies on disasters in coastal areas are based on surveys for specific areas, but studies investigating disasters on a country-wide level are few. Applying data analytics to disaster management is critical to reducing the impact of disasters. This study aims to classify provinces based on disaster events, disaster preparedness, and response capacity in coastal villages through cluster analysis, principal component analysis (PCA), and a combination of PCA and cluster analysis. This secondary study applies data mining techniques to official statistics in Indonesia. Data mining was performed with Python Scikit-learn and Tableau analytical software. The unit of analysis is all provinces of Indonesia as an archipelago country. The cluster analysis optimally produced two clusters with 6 (18%) and 27 (82%) provinces. The small cluster, named the high-intensity cluster, has a higher intensity of disaster events, preparedness, and response than the large cluster, named the low-intensity cluster. The low-intensity cluster has a higher percentage of coastal villages (25%) than the high-intensity cluster (10%). The results of the PCA are used to classify regions through geographic heat maps and scatter plots. Additionally, the combination of multiple principal component analysis and cluster analysis produced three clusters with 6 (18%), 10 (30%), and 17 (52%) provinces. However, the cluster model from cluster analysis alone provides a better separation between clusters than the combination of PCA and cluster analysis. Ultimately, cluster analysis and PCA can be used independently, and both methods are complementary to exploring regional classification. The results of this study recommend improvements in disaster preparedness and response for coastal villages, especially provinces with a high percentage of coastal villages

Metabolism and diabetes in Ramadan fasting: Exploring health trends and relationships through systematic literature network analysis

Ramadan fasting is widely acknowledged for its positive impacts on health, yet it also presents inherent risks, prompting a need for comprehensive exploration into its metabolic implications and its effects on diabetes. This study introduces a novel methodology called systematic literature network analysis (SLNA), which merges bibliometric analysis with systematic literature review (SLR). The aim of this study was to examine the global research landscape concerning Ramadan fasting, metabolism, and diabetes. Through the systematic search strategy, 206 relevant documents were analyzed. Through co-occurrence analysis mapping, the study uncovered four distinct cluster groups, revealing intricate relationships and evolving trends within the field. Moreover, the trajectory of research publications on Ramadan fasting from 2001 to 2023 was tracked, highlighting a growing interest in this domain. The bibliometric analysis emphasized a consensus regarding the beneficial effects of Ramadan fasting on individual health, particularly in improving lipid profiles, managing body weight, regulating glucose levels, and nutrient intake. However, significant variations in research focus were observed across predominantly Muslim countries, with notable exceptions like Indonesia and Brunei Darussalam absent among the top contributors. Furthermore, the analysis shed light on the balanced selection of research subjects by authors, indicating a nuanced approach to exploring the multifaceted aspects of Ramadan fasting, metabolism, and diabetes. These findings offer significant perspectives for researchers aiming to contextualize their studies within the wider conversation on this subject, thereby aiding in a more profound comprehension of the intricate relationship between fasting, metabolic functions, and the management of diabetes

Synchronization of Heterogeneous Vehicle Platoon Using Distributed PI Controller Designed Based on Cooperative Observer

The challenge in designing distributed controllers for vehicle platoon synchronization arises when full-state information for control algorithm calculations cannot be obtained from the entire vehicle. Therefore, this paper presents a control scheme using a cooperative observer to estimate full-state information, enabling its use in calculating control signals. Instead of relying solely on a control signal proportional to the cooperative tracking error, the proposed control signal includes an additional integral form of the cooperative tracking error. This addition is expected to mitigate the effects of disturbances experienced by follower vehicles. Distributed control generally comprises two major components: The proportional-integral (PI) controller and the cooperative observer. The paper provides conditions for choosing control parameter values to guarantee the stability of the vehicle platoon. A numerical simulation of a vehicle platoon comprising one leader and ten followers is presented to demonstrate performance and validate the research results. Simulation results indicate that the controller performs effectively when followers experience constant disturbances, demonstrating the continuous achievement of vehicle platoon synchronization

The Implementation Of Treaties In Indonesia’s Legal System : A Case Study On Extradition

This study examines the application of international treaties to Indonesian law, focusing on extradition. An in-depth analysis of Indonesia's adoption and implementation of extradition treaties within the framework of its domestic legal system is provided in this article. International law is complex and nuanced, and extradition is no exception. The paper explores Indonesian extradition legislation, including relevant constitutional provisions, laws, and accepted legal practices. It examines the procedural elements of extradition, the role of the judiciary, and the guiding principles. This paper utilized the normative juridical technique using legal materials in the form of extradition laws and regulations and pertinent information about the Indonesian legal system. It aims to increase understanding of how Indonesia maintains its territorial integrity while navigating the intricate web of international agreements

Pengaruh Psikoedukasi Terkait Empati Pada Siswa Sekolah Inklusi Berdasarkan Pendidikan Inklusi dan Jenis Kelamin

Empati adalah suatu perasaan manusia yang menjadi elemen dasar dari komponen kognitif dan afektif (emosional) serta digambarkan sebagai struktur yang multidimensi. Tujuan dari pengabdian ini adalah ingin melihat pengaruh pendidikan inklusi dan jenis kelamin terhadap empati siswa sekolah inklusi melalui modul psikoedukasi. Metode penelitian yang digunakan merupakan penelitian eksperimen yaitu one group pre-test and post-test design. Teknik analisis data yang digunakan adalah menganalisis dengan Rasch Model dan SPSS. Hasil penelitian dari paired t-test diketahui bahwa nilai t = -8.089, p < 0,05 yang menunjukkan bahwa adanya pengaruh pemberian modul empati pada siswa SD inklusi. Pemberian psikoedukasi pada siswa inklusi perlu dilakukan khususnya untuk meningkatkan empati di dalam kehidupan siswa di sekolah inklusi. Guru dan orang tua memiliki peran yang besar dalam meningkatkan empati bagi setiap siswa

Kewenangan Pemerintah Daerah dalam memberikan Sanksi Administratif pada Developer yang memanfaatkan Rumah Susun Apartemen C tanpa Sertifikat Laik Fungsi

Skripsi ini membahas kewenangan Pemerintah Daerah Kota Bekasi dalam pengawasan dan penegakan hukum terhadap developer atau pelaku pembangunan yang melaksanakan pemanfaatan Apartemen C tanpa Sertifikat Laik Fungsi di Kota Bekasi.. Penelitian ini adalah penelitian yuridis-normatif dengan pendekatan peraturan perundang-undangan dan konsep. Hasil penelitian menyarankan Pemerintah Daerah telah jelas memiliki kewenangan dalam pengawasan dan penjatuhan sanksi administratif terhadap Developer Apartemen C yakni PT PA yang melakukan pelanggaran pemanfaatan apartemen rumah susun. Kewenangan Pemerintah Daerah bersumber dari peraturan perundang-undangan