Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas oleh Auditor pada Kap di Surabaya

Audit of financial statements is necessary for the company to serve as the basis for decision making. The financial statements can be reliabel and relevant information in making decisions, having been audited by external auditors. In this case the auditor\u27s duty to determine the materiality level judgement client\u27s financial statements. Judgement of a bad audit can lead to the risk af audit in determination of materiality level judgement. Materiality level judgement of auditor\u27s can be influenced by professionalism, knowledge for errors, and professional ethics. The aim of this study was to examine the effect of professionalism, knowledge for errors, and professional ethics on materiality level judgement in the auditing process of financial statement. The study design is quantitative with the hypothesis. Data were obtained by survey questionaires, which were completed by accountants who work at Registered Public Accountants in Surabaya started from senior up to partner leel and obtained as many as 48 respondents from 19 KAP. Sampling techniques using convenience sampling. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, and knowledge for errors have significant influence to materiality level judgement, while the professional ethics not influence to materiality level judgement

Perancangan Desain Interior Menggunakan Aplikasi 3ds Max pada Rumah Kediaman Ibu Retno di Maguwoharjo, Sleman, YOGYAKARTA

Interior design of a home stay is expected usefully in an increasingly technological developments are manifold that one of them as the need for human civilization. Making interior design using 3ds Max 2009 software is also expected to facilitate the service users architects in building a dwelling house or other buildings. Our goal made final with the title " Interior Design Application Using 3DS Max At Home Mrs Retno Residence in Maguwoharjo, Sleman, Yogyakarta” is to help facilitate the service users to promote the architect that is focused in the field of interior design or interior design course. More and more variety of homes designed and built to be our motivation to take the title above. With a variety of media that can be used in designing a house, as well as a residential interior design. So many knick-knacks that support and enhance a room. We use 3ds Max 2009 software as software design and manufacture of application forms an interior design. AutoCAD 2005, Adobe Premiere Pro, and Adobe Photoshop as supporting software

Pengujian Koalisi Likuiditas, Solvabilitas dan Profitabilitas terhadap Harga Saham (Perusahaan Sektor Pertanian Terdaftar di ISSI)

This research was aimed to find out the coalition liquidity, solvency, and profitability testing of stock prices. The population in this research was agricultural companies listed in the ISSI registered in the period 2013-2016 as many as 14 companies. The sample used in this research were only six companies by using sampling technique based on purposive sampling. The results showed that the variables CR, and DAR partially had no significant effect on stock prices. For ROE variable partially had a significant positive effect on stock price. While the simultaneous variables CR, DAR, and ROE had significant influences on stock prices. And based on test results, determination coefficient showed that Adjusted R2 value in regression model of 47% while the remaining 53% was influenced by other factors not included in the regression model

Pertumbuhan Benih Ikan Mas (Cyprinus Carpio) pada Media Biofilter Berbeda

Budidaya ikan secara intensif, dengan padat penebaran dan dosis pemberian pakan yang tinggi akan mengakibatkan penurunan kualitas air budidaya, dimana sisa pakan dan sisa metabolisme ikan pada wadah budidaya, akan menghasilkan toksin berupa amonia sehingga dibutuhkan sistem budidaya yang dapat mereduksi toksin. Akuaponik merupakan salah satu sistem budidaya yang mampu mereduksi toksin di perairan dengan cara mempertahankan kualitas air selama periode tertentu tanpa mengganggu pertumbuhan ikan yang dipelihara dengan menggunakan tanaman sebagai biofilter. Tanaman akuaponik yang sering digunakan pembudidaya adalah tanaman yang memiliki akar serabut, antara lain kangkung air, sawi, selada. Jenis-jenis tanaman tersebut dapat memanfaatkan unsur hara yang ada dalam air media budidaya dari hasil buangan bahan organik oleh bakteri nitrifikasi berupa nitrat untuk pertumbuhan tanaman yang dibudidayakan. Adapun jenis ikan yang sering digunakan dalam sistem akuaponik adalah ikan mas, nila, lele, bawal dan patin. Ikan mas (Cyprinus carpio L.) pada saat ini merupakan ikan air tawar yang paling tinggi produksinya dan sudah dibudidayakan secara komersil. Penelitian telah dilakukan untuk mengetahui pertumbuhan ikan mas (C. carpio) pada media biofilter dengan menggunakan jenis tanaman berbeda. Ikan mas yang digunakan dalam penelitian berukuran 5 – 7 cm. Penelitian didesain dengan menggunakan pola rancangan acak lengkap (RAL) 4 perlakuan (sebagai biofilter, yaitu tanaman sawi, kangkung, selada dan tanpa tanaman sebagai kontrol. Semua perlakuan diulang sebanyak 5 kali. Hasil penelitian menunjukan bahwa penggunaan biofilter tanaman sawi memberikan pertumbuhan bobot mutlak tertinggi pada ikan mas

Kajian Penggunaan Material terhadap Kenyamanan Termal pada Rumah Tinggal STUDI KASUS : Rumah Tinggal Achmad Tardiyana

Sustainable materials is something that is supported by natural production without limits but it is not always the same as a renewable resource. This study aims to identify and understand how is the influence of materials using on the thermal comfort and the application of sustainable theory in Achmad Tardiyana's Home Living. The aspects in this research is consider with the sustainable theory, environmental aspects, social aspect and economy aspect. The study was tested on 7 (seven) rooms in Achmad Tardiyana's Home Living. The research method in this study is mix method (qualitative and quantitative methods combined. Analysis performed on macro for architecture design factor and micro for materials and thermal comfort factor. From checking in 7 (seven) rooms in the residence claims that the building belongs to the comfortable category. After testing and analysis, that a residential buildings is on sustainable zona

Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Untuk Menggunakan Jasa Perbankan Syariah Di Kota Tasikmalaya

This study aims to analyze the factors that influence the customers’ decision in using Islamic banking in Tasikmalaya. This study uses a quantitative method. The data used in this study is primary data. Primary data was obtained from questionnaires distributed to a hundred customers of Islamic banking in Tasikmalaya. Analysis of data uses multiple linear regression and the results show that in partial the variable of profit sharing has significantly positive effect on the customers' decision to use islamic banking, the variable of religion quality has significantly positive effect on the customer’s decision to use islamic banking, the variable of education has significantly positive effect on the customer's decision to use islamic banking,the variable of income doesn’t have significantly positive effect on the customer’s decision to use islamic banking and the variable of products and services have significantly positive effect on the customers’ decision to use islamic banking in Tasikmalaya

Edukasi “Lansia Aktif dan Sehat”: Latihan dan Olahraga Aman dan Nyaman Bagi Lansia di Masa Pandemi Covid-19

Tetap menjaga aktivitas fisik yang dikemas dalam bentuk latihan atau olahraga pada lansia di masa pandemi ini menjadi penting. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi terhadap pentingnya aktivitas fisik disertai bentuk latihan atau olahraga berbasis rumah yang dapat dilakukan secara mandiri oleh lansia di Karang Werdha “PERMADI”, Kelurahan Tlogomas, Kota Malang. Kegiatan pengabdian kepada masyarakat dalam bentuk edukasi ini menggunakan metode sokratik (two way method) yang lebih mengedepankan komunikasi dua arah dengan khalayak sasaran, materi disampaikan dengan ceramah disertai dengan curah pendapat dan demonstrasi. Model evaluasi ex-post digunakan untuk menilai kesesuaian antara hasil kegiatan dengan tujuannya. Sebanyak 32 peserta dari total 36 peserta (88,89%) merasakan bahwa materi kegiatan yang disampaikan bermanfaat menambah pengetahuan mereka, dan seluruh peserta (100%) menyampaikan materi yang disampaikan juga sudah sangat sesuai dengan kebutuhan yang diinginkan. Kegiatan pengabdian berhasil memberikan pemahaman pentingnya latihan fisik atau olahraga selama pandemi COVID-19 dan menghasilkan panduan agar dapat melakukan latihan atau olahraga secara mandiri di rumah atau di luar ruangan