PENGARUH TENUR AUDIT, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

Penelitian ini menguji mengenai pengaruh tenur audit, rotasi KAP dan reputasi kantor akuntan publik pada kualitas audit. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh tenur audit, rotasi audit dan reputasi KAP terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah metode verifikatif. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sejak tahun 2011 sampai dengan tahun 2014, sedangkan untuk pengambilan sampel menggunakan metode purposive sampling dan diperolehlah 368 sampel penelitian. Data yang digunakan adalah data sekunder yang dikumpulkan dengan teknik dokumentasi. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik regresi data panel dengan model common effect model. Berdasarkan perhitungan analisis regresi data panel dengan bantuan software Eviews 9 menghasilkan bahwa reputasi KAP berpengaruh positif terhadap kualitas audit, sedangkan tenur audit dan rotasi audit berpengaruh negatif terhadap kualitas audit. ; This study was conducted to verify the influence of tenur audit, audit rotation and reputation of public accounting firms on audit quality. The purpose of this study was to determine how the influence tenur audit, audit rotation, and the reputation of the KAP to audit quality in manufacturing companies listed in Indonesia Stock Exchange. By using verification method, this study used manufacturing company listed on Indonesia Stock Exchange from 2011 to 2014 as the population. In addition, in selecting sample, this study used purposive sampling method and gained 368 samples. The data used in the study are secondary data collected by technical documentation. In analyzing the data, this study used panel data regression statistical tests with the model common effect model. The result of the calculation of panel data regression analysis with the help of software Eviews 9 produce that reputation KAP positive effect on audit quality, while the tenur audit and rotation of audit negative effect on audit quality

Standar Ukuran dan Fungsi Ruang Bersama pada Rusunawa Cimindi

STANDAR UKURAN DAN FUNGSI RUANG BERSAMA PADA RUSUNAWA CIMINDI ARFAN FAUZI SUJANA, TEGUH PRASETIA, IMAM AYITURI PRIMADI, LUTHFAN NAZIRA ALKHAIRI, dian duhita Jurusan Teknik Arsitektur, Fakultas Teknik Sipil dan Perencanaan Institut Teknologi Nasional Email : [email protected] ABSTRAK Konsep hunian vertikal seperti apartemen, kondominium dan rumah susun terbentuk akibat meningkatnya kebutuhan tempat tinggal di kota, namun lahan yang tersedia semakin terbatas. Pada konsep hunian vertikal sering sekali ditemukan permasalahan akibat Perubahan pola hunian dari bentuk horisontal menjadi bentuk vertikal, salah satunya adalah penggunaan ruang bersama. Ruang bersama adalah ruang yang dipergunakan bersama, dapat berupa koridor, tangga, ruang terbuka hijau, parkir, dan jalan. Metoda observasi digunakan pada penelitian ini untuk membandingkan ukuran dan fungsi ruang bersama pada Rumah Susun Sederhana Sewa Cimindi dengan standar yang ditetapkan. Ruang bersama sering kali mengalami ketidak sesuaian, baik standar maupun fungsinya yang diakibatkan oleh perbedaan karakter sosial dan budaya penghuni yang berbeda-beda. Hal tersebut mengakibatkan perbedaan cara pandang terhadap penggunaan ruang bersama yang direncanakan untuk memenuhi kebutuhan penghuni rumah susun. Pada Kenyataannya ruang bersama memiliki lebih dari satu fungsi tidak hanya untuk kepentingan publik tapi juga digunakan untuk kepentingan pribadi. Peran seorang Arsitek sangat diperlukan untuk dapat membuat solusi bagaimana ruang bersama dapat digunakan sesuai dengan fungsinya. Kata Kunci : Ruang Bersama, Rumah Susun, Standar dan Fungsi Abstract The concept of vertical housing such as apartments, condominiums, and flats are formed due to the housing needs in the city that is growing but with limited land available. Problems that often found on the concept of vertical housing arising from changes in the occupancy pattern of horizontal formed into a flat shape, one of them is shared space. The shared space is a public space that is used together, in the vertical housing its may include corridors, staircases, open green spaces, parking and roads. Observation method used in this study to compare the shared space at Rusunawa Cimindi with established standards. The shared space often experience a discrepancy, both standard and function caused by social and cultural character different. This resulted in differences in the perception of the use of the shared space planned to meet the needs of residents in the end have more than one function. In fact, the shared space have many function not only for the public interest, but also used for private purposes. The role of an architect is needed to be able to offer a solution how the shared space can be functional according to its function

Validation Analysis of HOTS-Based Multiple-Choice Questions in Islamic Religious Education at Al-Azhar High School Medan

This study aims to determine the quality of multiple-choice questions based on Higher Order Thinking Skill's (HOTS) in Islamic Religious Education (PAI) Subjects for Class XI of Al-Azhar Medan High School in the 2022-2023 Academic Year. Content analysis is the technique used in this research. In this study, data analysis was conducted qualitatively. This means analyzing data from exam question documents on the subject of Islamic Religious Education, dividing the questions into categories C1 to C6, and then presenting the results of the data analysis in the form of percentages for each question category. The subject of this research is multiple-choice questions that have been made by the teacher of Islamic Religious Education class XI at SMA Al-Azhar Medan in the 2022–2023 academic year, totaling 35 questions. The data collection techniques used in this study are observation and analysis of data contained in question documents and answer keys. The results obtained from the analysis of the quality of items according to Bloom's taxonomy in the cognitive domain indicate that of the 35 multiple-choice questions found, 51.43% are in the HOTS categ multiple choice questions ory and 48.57% are included in the LOTS item category. Analysis of the quality of items in the aspect of difficulty level shows 32 questions (91.43%) in the medium category, 3 questions (8.57%) in the easy category, and 0 questions (0%) in the difficult category. Analysis of the quality of the items in the aspect of the differential power of the questions shows 31 questions amounting to (88.57%) good category, 3 questions (8.57%) very good category, and 1 question amounting to (2.86%) sufficient category

The Impact of Blended Learning an Educational Innovation as on Student Character Building in Islamic Religious Education

Technological developments are thought to be capable of bringing about changes in various aspects, including education. We have implemented various technologically-driven educational innovations to enhance the quality of education and accomplish educational objectives. One aspect of innovation in education is the implementation of a mixed learning system, also known as hybrid learning, is one aspect of education innovation. The goal of this research is to assess how blended learning, an educational innovation, impacts students' affective abilities, particularly their self-actualization and self-efficacy in Islamic religious education. Islamic religious education aims to instill a type of character education in students, making the implementation of educational innovation in the form of new conceptual mechanisms for learning crucial. The goal is to capture students' attention and achieve more quantifiable religious learning goals through character education. We conducted this research at MAN Medan School, which has a student population of 720. We used the Slovin method for the sampling technique, resulting in a random sample of 258 students. We used the confirmatory factor analysis method to test the research variables. The research results indicate that blended learning positively impacts self-efficacy, with a critical ratio of 8.282 and a significance level exceeding 1.96 at a significance level of 5%. Meanwhile, blended learning has a positive influence on self-actualization with a critical ratio of 3.323 and a significance level of the critical ratio above 1.96 with a significance level of 5%

Relationship Between Exercise and Stress with the Level of Hypertension in the Elderly

Introduction; Hypertension is an increase in blood pressure, one of the factors that affect hypertension, namely exercise and stress. The aim is to find out whether there is a relationship between exercise and stress and hypertension levels in the elderly. Method; this type of analytic observation research using a cross-sectional study approach. This research was conducted in October 2019. The population in this study were all elderly who were in the Tresna Werdha Natar Social Institution, totaling 78 people. The analysis used was univariate and bivariate analysis using the Chi-square test. Result; showed a significant relationship between the level of hypertension with exercise (p = 0.010) and stress (p = 0.002). There is a relationship between exercise and stress with the level of hypertension in the elderly at the Tresna Werdha Natar Social Home. Conclusion; that there is a relationship between exercise and stress on the incidence of hypertension in the elderl

Pemanfaatan Precipitated Calcium Carbonat dari Batu Kapur dalam Pembuatan Β-TCP sebagai Bahan Dasar Implan Tulang

Salah satu material yang bersifat biokompatibel serta sering digunakan sebagai bahan dasar implan tulang dan gigi adalah trikalsium fosfat. Material ini dapat dihasilkan dari precipitated calcium carbonate (PCC) batu kapur karena memiliki kandungan kalsium yang sangat tinggi. Metode yang digunakan untuk mensintesis trikalsium fosfat yaitu melalui pengendapan prekursor CaO dan H3PO4 dalam media etanol. Hasil sintesis dikarakterisasi menggunakan instrumen FT-IR, AAS, spektroskopi UV-Vis, dan XRD. Dari hasil analisis spektroskopi UV-Vis, rasio Ca/P dari hasil sintesis diperoleh sebesar 1,64. Uji FT-IR menunjukkan adanya gugus Ca-O pada bilangan gelombang sekitar 1400 cm-1 dan gugus PO43- pada bilangan gelombang 561 cm-1 dan 1041 cm-1. Uji XRD menunjukkan 3 puncak tertinggi dari β-TCP (trikalsium fosfat) yang sesuai dengan JCPDS no. 09-0169.One of the biocompatible materials that are often used as a basic materials for bone and dental implants is tricalcium phosphate. This material can be produced from precipitated calcium carbonate (PCC) limestone because it has a very high calcium content. The method used to synthesize tricalcium phosphate was deposition of CaO and H3PO4 precursors in ethanol media. The results of the synthesis was characterized using FT-IR instruments, AAS, UV-Vis spectroscopy, and XRD. Based on the results of the UV-Vis spectroscopic analysis, the Ca/P ratio of the synthesis results obtained was 1.87. FT-IR test showed the presence of a Ca-O group at wave number 1400 cm-1 and PO43- group at wave numbers 561 cm-1 and 1041 cm-1. XRD test showed highest peaks of β-TCP (tricalcium phosphate) according to JCPDS no. 09-0169

Penilaian Investasi Ekonomi Alternatif Pemilihan Lokasi Pelabuhan Penyeberangan Kadatua, Kabupaten Buton Selatan

Kadatua, Buton Selatan merupakan salah satu kecamatan di Provinsi Sulawesi Tenggara yang memiliki potensi sumber daya pesisir, kelautan, dan sumber daya alam yang besar. Kondisi ini memberikan pengaruh cukup besar terhadap perkembangan daerah. Transportasi antar daerah atau kampung maupun intra daerah di Kabupaten Buton Selatan masih didominasi oleh transportasi laut. Saat ini pemerintah daerah telah membangun pelabuhan lokal. Oleh karenanya, perlu dilakukan kajian penilaian kelayakan dari rencana pembangunan tersebut yang didasarkan pada beberapa aspek. Adapun analisis yang dilakukan analisis kesesuaian Peruntukan lokasi, kelayakan ekonomi, kelayakan teknis lokasi, analisis teknis kebutuhan prasarana pelabuhan, dan analisis skala prioritas. Berdasarkan hasil kajian lokasi alternatif pembangunan pelabuhan penyeberangan Kadatua di Desa Banabungi merupakan lokasi yang layak