Voluntary Auditor Switching in Listed Companies: What Influences It?

This research is motivated by several variables including audit delay, going concern audit opinions, changes in auditor reputation management, and company size at voluntary auditor turnover has an effect on voluntary auditor switching. Based on the purposive sampling method, 42 company samples were obtained with a total of 252 samples over a period of 6 years. The analysis of this research uses logistic regression analysis. The results showed that audit delay, going concern audit opinions, management changes, auditor reputation and company size had no effect on voluntary auditor switching. The results of this study cannot change agency theory on audit delay, going concern audit opinions, management changes, auditor reputation and company size on voluntary auditor turnover.

HUBUNGAN MENTORING DENGAN KEBERHASILAN MAHASISWA EKONOMI SYARIAH PADA MATA KULIAH AKUNTANSI

The purpose of this research is to find out how affective a mentoring program that washeld by Islamic Economics Departement, Sharia and Islamic Economics Faculty and to find out therelationship between result of mentoring program and accounting subject. The methodology that isused in this research is quantitative with Wicoxon Test and Spearman Correlation Analysis. This studyshows that mentoring program in accounting subject which was given to the student at secondsemester doing effectively. Spearman Correlation Analysis shows that the student get a great point inboth mentoring program and accounting subject

ANALISIS PENGARUH BAURAN PEMASARAN TERHADAP KEPUASAN PELANGGAN KARTU PASCABAYAR HALO DI KOTA AMUNTAI

The purpose of this research is to describe the influence of the marketing mix (X), whichconsists of four variables: product, price, promotion, and place, toward the customer satisfaction (Y).The result of the double linear regression shows that the marketing mix influences the satisfaction asmuch as 28,4%. Simultaneously, the marketing mix variables (product, price, promotion, and place)influence Halo postpaid card customer satisfaction in Amuntai. This phenomena is shown throughthe result value sig 0.000 which is smaller than the value ? 0,05. The result of the data analysis alsoshows that the promotion variable (X3) is the most dominant dimension/aspect which influences theHalo postpaid card customer satisfaction. This finding can be seen through the unstandardizedcoefficients value as much as 0,236 , standardized coefficients as much as 0,262, and also through the sig feeas much as 0,054

Does Sharia Dormitory Business Unit support Islamic University Sustainability? Market, Financial, and Maqashid Sharia Analysis

Islamic universities in Indonesia face challenges in sustaining operations and improving service quality. One approach to addressing these challenges is to establish business units within the universities, which can generate additional revenue and improve service delivery. To this end, some new Islamic state universities establishing business units as part of their efforts to change institutional status to a Public Service Agency (BLU). This study assess whether a sharia dormitory business unit can support  the sustainability of an Islamic state university by analyzing market potential, financial feasibility, and compliance with maqashid sharia. The study draws on a survey of 200 respondents to assess the market demand for the business unit and conducts a feasibility analysis based on Net Present Value (NPV), Pay Back Period (PP), and maqashid sharia aspects. The paper argues that the sharia dormitory business units can contribute to Islamic state universities sustainability by generating additional revenue, enhancing the quality of service to students, and aligning with maqashid sharia principles

Accreditation document tracking system using Scrum approach

Document tracking which involves recording and monitoring the movement of documents has been a time-consuming task for staff. Dislocation and overlooking of the timeline have always been the problems in document control. An effective tool such as a web-based system is the easiest way to be implemented in the workplace. The Accreditation Document Tracking System (ADTS) is designed to monitor the movement and timeline of the document from a department to another department throughout the accreditation process efficiently. The main objective of this project is to develop a system that can track the location of a document and its status of submission at every stage. This advantageous system is developed through scrum approach, which is the most widespread agile methodology used in the industry. It offers flexibility and simplicity to the system developer in upgrading the system. Furthermore, the Unified Modelling Language (UML) is used to describe the interaction between user and proposed system. UML consists of three visual diagrams: (i) Use case diagram, (ii) activity diagram, and (iii) sequence diagram. By following each stage of the diagrams, the proposed system is able to be developed in order to achieve the objective of this project within within the university as well Malaysian Qualification Agency (MQA) and Ministry of Higher Education (MOHE)

Strategic Supply Chain Partnering in Industrialised Building System

The purpose of this paper is to explore the concept of supply chain partnering practiced in Industrialised Building System. The relationship was based on the elements of trust, share a vision, decision-making and continuous improvement. The methodology adopted used quantitative and qualitative approach. Outcomes of the results, the public clients point out on the element of trust in between contractors were based effectiveness of communication. Meanwhile, the private client indicates competence of work as a successful element of trust in supply chain partnering in Industrialised Building System.Keywords: Strategic; Supply Chain; Trust; Mixed MethodeISSN 2398-4279 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia

Integration of Supply Chain in IBS Construction

To ensure the success of IBS construction, the research will look at the integration means and factors that helped to integrate the IBS supply chains. Findings from semi-structured interviews with key IBS supply chain players revealed, human and behavioural factors, supply chain process and exchange flow, supply chain structure and collaboration and the working environment should be developed amongst the IBS supply chains. The findings contribute enabling factors to improve integration within IBS supply chains in the construction environment in Malaysia.2398-4279 © 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK.. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Construction environment; Industralised Building System; integration and supply chai

Dietary Patterns, Metabolomic Profile, and Nutritype Signatures Associated with Type 2 Diabetes in Women with Postgestational Diabetes Mellitus: MyNutritype Study Protocol

Women with previous gestational diabetes mellitus (post-GDM) have an increased risk of cardiometabolic diseases including type 2 diabetes (T2D). Current diabetes screening is based on the oral glucose tolerance test without nutritional assessments, even though unhealthy dietary patterns were found to expedite disease progression in women post-GDM. While a healthful dietary pattern reduces T2D risk, limited data support a dietary pattern tailored to the Asian population, especially in the Malaysian context. Metabolomic profiles associated with dietary patterns in this population are also lacking. The proposed study aims to investigate both components of dietary patterns and metabolomic profile, known as nutritype signatures, and their association with T2D in women post-GDM. The comparative cross-sectional study will involve a minimum of 126 Malaysian women post-GDM aged 18–49 years. Dietary patterns will be analysed using principal component analysis. Plasma and urinary metabolites will be quantified using one-dimensional proton nuclear magnetic resonance (1H NMR) spectroscopy. The aim of the study is identifying the nutritype signatures associated with T2D. The findings will support the development of early prevention measures against T2D in women post-GDM

IMPORTANCE PERFORMANCE ANALYSIS TERHADAP PELAYANAN PERMINTAAN INFORMASI DEBITUR INDIVIDUAL (IDI) HISTORIS PADA KANTOR PERWAKILAN BANK INDONESIA PROVINSI KALIMANTAN SELATAN

Penelitian ini dilatar belakangi karena adanya pelayanan yang diberikan oleh Bank Indonesia kepada masyarakat khususnya nasabah debitur perbankan, yaitu Pelayanan Permintaan Informasi Debitur Individual (IDI) Historis. Sebagai lembaga negara yang memberikan pelayanan kepada masyarakat khususnya nasabah debitur, tentunya pegawai Bank Indonesia harus memberikan pelayanan yang terbaik atau prima kepada penerima pelayanan tersebut. Selama ini Kantor Perwakilan Bank Indonesia Provinsi Kalimantan Selatan belum memiliki standar pelayanan, untuk itu petugasnya harus mampu memperhatikan harapan yang dianggap penting bagi masyarakat. Rumusan masalah dalam penelitian ini adalah Bagaimana kualitas pelayanan permintaan Informasi Debitur Individual (IDI) Historis Pada Kantor Perwakilan Bank Indonesia Provinsi Kalimantan Selatan menggunakan metode Importance Performance Analysis?. Penelitian ini berupa penelitian lapangan (field research) dengan pendekatan deskriptif kuantitatif. Penelitian ini berlokasi di Kantor Perwakilan Bank Indonesia Provinsi Kalimantan Selatan yang beralamat di Jalan Lambung Mangkurat No.15, Kota Banjarmasin. Teknik pengumpulan data yang digunakan adalah dengan kuesioner. Hasil dari penelitian ini menunjukan bahwa dengan menggunakan metode Importance Performance Analysis diketahui kualitas pelayanan permintaan Informasi Debitur Individual (IDI) Historis Pada Kantor Perwakilan Bank Indonesia Provinsi Kalimantan Selatan belum memenuhi kriteria pelayanan prima atau terbaik karena secara keseluruhan terdapat kesenjangan antara nilai rata-rata tingkat kinerja/performance dengan nilai rata-rata tingkat kepentingan/importance. Dengan menggunakan diagram Cartesius terlihat faktor-faktor yang penting atau yang menjadi prioritas untuk menghilangkan kesenjangan sehingga meningkatkan kualitas pelayanan. Faktor-faktor pelayanan yang perlu diprioritaskan untuk diperbaiki adalah Item 21 (Pelayanan yang cepat) dan Item 51 (Peralatan penunjang kemudahan dan kenyamanan yang memadai)

ANALISIS PENGARUH KEPUASAN DAN KEPERCAYAAN MAHASISWA TERHADAP JURUSAN EKONOMI SYARIAH DENGAN KEINGINAN UNTUK MELAKUKAN WORD OF MOUTH COMMUNICATION

Abstract: This study aims to determine the effect of students satisfaction with the services of the Department of Islamic Economics toward students trust to the Department of Islamic Economics Faculty of Sharia and Islamic Economics at IAIN Antasari Banjarmasin, and the in? uence of the students trust to theservice of the Department of Islamic Economics with the desire of students to do word of mouth communication, as well as the in?uence of students satisfaction for services to the Department of Islamic Economics toward the desire to do word of mouth communication through students trust on the Department of Economic Syariah. The Method that is used in this research is quantitative method by using path analysis. Based on the research ?ndings and data analysis, it can be said that satisfaction with the services the Department of Economics student of Islamic belief of the student has signi?cant effect and there is also insigni? cant.Students trust to service of the Department of Islamic Economics with a desire to do word of mouth communication has a signi?cant in?uence. Students Satisfaction to do word of mouth communication has no signi? cant effect on all aspects