PENGARUH TEKANAN WAKTU, KOMPETENSI, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

Akuntan publik penting untuk keandalan laporan keuangan perusahaan, dan akuntan publik wajib menjaga kualitas audit yang dihasilkan. Oleh karena itu tujuan dilakukan penelitian ini untuk menganalisis pengaruh tekanan waktu, komptensi, independensi dan etika auditor terhadap kualitas audit. Objek yang digunakan dalam penelitian ini yaitu Kantor Akuntan Publik (KAP) di Kota Surabaya. Populasi dalam penelitian ini meliputi seluruh auditor pada Kantor Akuntan Publik (KAP) di Kota Surabaya. Sumber data yang digunakan adalah data primer dengan jenis kuesioner. Teknik pengambilan sampel penelitian ini yaitu simple random sampling yang menghasilkan responden sebanyak 42 auditor dari 9 Kantor Akuntan Publik (KAP) yang ada di wilayah Kota Surabaya. Analisis data yang digunakan yaitu analisis linear berganda yang diolah menggunakan SPSS versi 20. Hasil penelitian yang diperoleh dalam penelitian ini yaitu tekanan waktu tidak berpengaruh terhadap kualitas audit. Hal ini menunjukkan bahwa auditor dalam melakukan audit meski adanya penekanan waktu atau pengurangan waktu tidak ada pengaruhnya terhadap kualitas audit. Kompetensi, independensi dan etika auditor berpengaruh positif terhadap kualitas audit, hal ini menunjukkan bahwa semakin tinggi kompetensi, independensi dan etika yang dimiliki seorang auditor maka semakin tinggi pula kualitas audit yang dihasilkan. Kata kunci : Kualitas Audit, Tekanan Waktu, Kompetensi, Independensi dan Etika Audito

Customizable Workstation

Through research, product development, and user feedback this thesis project focuses on the development of a customizable, supplemental workstation that allows users to customize and adjust their approach to work within the ever-changing work environment of today and tomorrow. My project\u27s purpose is to provide versatility and adaptability in the work environment to various users and work scenarios. Its design aims to improve workplace health, comfort, and productivity by allowing the user to select with ease, a standing or sitting position, as well as incorporate ease of mobility by allowing the user to easily transport the workstation wherever it may be needed within the work setting

Analisis Pengaruh Budaya Organisasi Dan Keadilan Organisasi Terhadap Organizational Citizenship Behavior Dengan Komitmen Organisasi Sebagai Variabel Intervening

Human resources are the driver creativity and innovation in a company which will enhance the reputation and profits of companies in a long time period. Inside the company, the differences should be organized in order to be able to create teamwork in passing changes to the current era of globalization. The results showed that the Justice Organization (X1) has significant influence on organizational commitment (Y1). Cultural Organization (X2) has not significant influence on organizational commitment (Y1). Organizational Commitment (Y1) has significant influence on Organizational Citizenship Behavior (Y2). Cultural Organization (X2) has significant influence on Organizational Citizenship Behavior (Y2). Justice Organization (X1) has significant influence on Organizational Citizenship Behavior (Y2). Keywords: Justice organization, organizational culture, organizational citizenship behavior and organizational commitmen

ANALISIS BUTIR SOAL UJIAN AKHIR SEMESTER (UAS) BAHASA JERMAN KELAS X SEMESTER 1 SMA NEGERI 3 SIDOARJO

To find out the extent of the development of students in the learning process that has been carried out, an educator needs a test to measure the ability and understanding of the students in receiving material in the learning process for one semester. It is expected to be able to assess the suitability of the material that has been taught. Therefore, it is necessary to analyze the items which are tested in the Final Semester Examination (UAS) to see the quality of the questions whether they are proper or need correction to improve the quality in making the items. Analyzing the items are required the difficulty level of the items, validity, and reliability because not all questions have a good level of difficulty, validity, and reliability. The research question was how the difficulty level of the items, the validity, and reliability of the German Final Exam questions for the tenth grade in the first semester SMA Negeri 3 Sidoarjo. In this study, the objective was to describe the difficulty level of the items, the validity and reliability of the German Final Exam questions for the tenth grade in the first semester SMA Negeri 3 Sidoarjo. This article test used quantitative research. The source of the data in this article test was the answer sheet of the German Final Semester Examination (UAS) for the tenth grade in the first semester SMA Negeri 3 Sidoarjo with a total of 198 students that consist of all class from X IPA and IBB. The data were 20 questions of the German Final Exam for the tenth grade in the first semester SMA Negeri 3 Sidoarjo by five answer choices. As a result of the difficulty level analysis, the items were categorized into 3, easy questions, medium questions, and difficult questions. The result of the German Final Exam questions for the tenth grade in the first semester SMA Negeri 3 Sidoarjo showed that the calculation of the difficulty level of the items was nineteen easy questions, one medium question, and zero difficult questions. The results of the validity calculation, 19 were valid, while 1 item was invalid. Thus, it could be said that 90% of the questions were valid and 10% of the questions were invalid. Meanwhile, the results of the calculation of the German Final Exam for the tenth grade in the first semester SMA Negeri 3 Sidoarjo had a sufficient reliability coefficient because it only had a value of 0.520

LAPORAN INDIVIDU PRAKTIK LAPANGAN TERBIMBING (PLT)

Praktik Lapangan Terbimbing ( PLT )/ Magang III mempunyai kegiatan yang terkait dengan proses pembelajaran maupun kegiatan yang mendukung berlangsungnya pembelajaran. Mata kuliah ini diharapkan dapat memberikan pengalaman belajar bagi mahasiswa, terutama dalam hal pengalaman mengajar, memperluas wawasan, pelatihan dan pengembangan kompetensi yang diperlukan dalam bidangnya, peningkatan keterampilan, kemandirian, tanggung jawab, dan kemampuan dalam memecahkan masalah. Pendidik harus memiliki kualifikasi akademik dan kompetensi sebagai agen pembelajaran, sehat jasmani dan rohani, serta memiliki kemampuan untuk mewujudkan tujuan pendidikan nasional. Praktik Lapangan Terbimbing (PLT) dimulai dari perencanaan, pelaksanaan, dan evaluasi program. Program kerja atau kegiatan Praktik Pengalaman Lapangan (PPL) meliputi observasi kelas, konsultasi dengan guru pembimbing, mencari materi pembelajaran, mempelajari materi pembelajaran, menyusun Rencana Pelaksanaan Pembelajaran (RPP), membuat media pembelajaran, praktik mengajar di kelas, menyususn alat evaluasi, mengevaluasi tugas siswa, membantu membuat administrasi guru, piket sekolah, bimbingan/monitoring dengan Dosen Pembimbing Lapangan (DPL), penyusunan laporan Praktik Pengalaman Lapangan. Terdapat dua kategori dalam pelaksanaan praktik mengajar di kelas oleh mahasiswa yaitu praktik mengajar terbimbing dan praktik mengajar mandiri. Program PLT selain sebagai wahana untuk pelatihan dan pembelajaran bagi mahasiswa, juga menjadi usaha Universitas Negeri Yogyakarta untuk turut berkontribusi dalam mentransformasikan nilai-nilai kependidikan kepada sekolah tersebut. Harapannya, bukan hanya transfer of knowledge yang diberikan mahasiswa, tetapi juga transfer of value. Keberadaan mahasiswa PLT UNY diharapkan dapat membuat perubahan-perubahan sebagai upaya memajukan pendidikan Indonesia

Interview with Declan Hughes

In this interview which took place in Rio de Janeiro during the IX Symposium of Irish Studies in South America in 2014, Munira H. Mutran(MHM) and Camila Luly (CL) asked Declan Hughes (DH) questions about hisplays and his crime novels.Keywords: Declan Hughes; fiction; drama

Peranan Oang Tua Dalam Membimbing Moral dan Tingkah Laku Sosial Remaja di Kelurahan Wonokoyo Kecamatan Kedungkandang Kota Malang

Many adolescent behavior problems lead to deviant behavior and many are caused by the lack of parental roles and guidance. The importance of the role of parents in fostering a family, especially what is needed for the personal development of children to become mature and virtuous individuals, considering that the first environment that has a deep influence is the family environment itself. It is in this family environment that children are raised and get their first education, from experience in the family a personality is formed and many act in society in realizing a person with a personality and responsibility. The main problem in this study is how the role of parents in guiding the moral and social behavior of adolescents in Wonokoyo Village, Kedungkandang District, Malang City with the aim of the study is to describe the role of parents in guiding the moral and social behavior of adolescents in Wonokoyo Village, Kedungkandang District, Malang City. Analysis of the data used is a quantitative descriptive technique. To obtain the data needed in this study, several data collection techniques were used which included interviews, questionnaires, and observations. From the research results obtained, it is known that the role of parents in guiding the moral and social behavior of adolescents in Wonokoyo Village, Kedungkandang District, Malang City is quite good. So it can be concluded that the parental education factor is very influential in guiding the morals and behavior of adolescents in Wonokoyo Village, Kedungkandang District, Malang City. &nbsp

ANALISIS NILAI SOSIAL TOKOH UTAMA DALAM NOVEL RINDU YANG BAIK UNTUK KISAH YANG PELIK KARYA BOY CANDRA

Research on the Analysis of the Social Values of the Main Characters in the Good Rindu Novel for a Strange Story by Boy Candra. Aims to (1) describe the moral values contained in the novel Rindu Yang Baik for a Pelik Story by Boy Candra. (2) describe the human values contained in the novel Rindu yang Baik for a Pelik story by Boy Candra. (3) describe the value of friendship contained in the novel Rindu yang Baik for a Pelik Story by Boy Candra. (4) describe the value of love contained in the Rindu novel, which is like a Pelik Story by Boy Candra. This research method uses qualitative research methods with a sociology of literature approach. (1) data and data sources, (2) research instruments, (3) data collection techniques, (4) documentation studies. The source of the data contained in this study is the novel "Rindu Yang Baik for a Strange Story" by Boy Candra. Based on the results of the analysis of the Social Values of the Main Characters in the Novel "The Good Longing for a Strange Story" by Boy Candra. Consisting of (1) moral values have 9 quotes, (2) human values have 7 quotes, (3) friendship values have 11 quotes, (4) love values have 10 quotes. Keywords:: analysis, social values, main character, novel "longing for a good story for a complicated stor

Bimbingan Belajar Mengaji dan Hafalan Al- Qur’an Di SMP Aisyiyah Muhammadiyah 3 Malang

Tutoring to memorize the Al-Qur'an is carried out so that students can better understand and comprehend the Al-Qur'an, and this is one of the processes of providing assistance to students to be able to better remember and recognize the contents of the Al-Qur'an. along with the tajwid. Habituation is an effective way of instilling positive values ​​into a person, both cognitively, psychomotorically and affectively. Apart from that, habituation is also considered an efficient way of changing negative habits into positive habits. The cognitive effect of learning to recite the Koran is that it affects students' memory, understanding and problem solving. Studying the Qur'an influences the moral condition of students regarding how to behave and behave in a good social life in the future. Moreover, it can provide knowledge about good and bad things as contained in the Qur'an because by understanding and knowing the content in The Qur'an can be applied in everyday life. The targets of the PMBP activities carried out include students of 'Aisyiyah Muhammadiyah 3 Malang Middle School (Tutoring). Tutoring (Reciting the Koran and Memorizing Short Surahs) at SMP 'Aisyiyah Muhammadiyah 3 Malang from 2 February 2022 to 24 February 2022 and activities are held from Monday to Thursday. The Koran study guidance and short letter memorization activities for Aisyiyah Muhammadiyah 3 Malang Middle School students went according to what had been planned. This activity also ran smoothly. Guidance for studying the Koran and memorizing short surahs for students at SMP Aisyiyah Muhammadiyah 3 Malang went smoothly because the students were very active and very enthusiastic about learning

Efektivitas Penegakan Hukum dalam Operasi Gempur Rokok Ilegal di Wilayah Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean C Purwokerto Tahun 2021

Penelitian ini dilatarbelakangi adanya kemerosotan kondisi perekonomian masyarakat pada masa pandemi Covid-19 berdampak pada peningkatan peredaran rokok ilegal dari 3,03% menjadi 4,86% di tahun 2020. Peningkatan prevalensi perokok di Indonesia menunjukkan masyarakat seakan tidak peduli akan bahaya dan legalitas rokok yang mereka konsumsi merupakan salah satu Barang Kena Cukai sehingga peredarannya harus memenuhi Undang-Undang Cukai. Penegakan hukum yang optimal terhadap tindak pidana peredaran rokok ilegal akan memberikan manfaat berupa peningkatan stabilitas ekonomi negara oleh adanya potensi penerimaan negara dan pengendalian konsumsi oleh masyarakat terhadap rokok, oleh karenanya Pemerintah mengeluarkan kebijakan Operasi Gempur Rokok Ilegal. Metode pendekatan berupa yuridis sosiologis untuk menganalisis gejala-gejala hukum dan bekerjanya hukum dalam masyarakat. Data dikumpulkan melalui wawancara, observasi, dan didukung dengan survei peredaran rokok ilegal internal DJBC (SRI-ID) Tahun 2021, serta pengumpulan dokumen pengawasan cukai di KPPBC TMP C Purwokerto. Teori yang digunakan adalah teori efektivitas oleh Friedman, Teori Efektivitas dari Schein dan Teori Penegakan Hukum dari Soerjono Soekanto, serta TeoriEfektivitas Hukum dari Donald Black.Hasil penegakan hukum dalam Operasi Gempur Rokok Ilegal di KPPBC TMP C Purwokerto tahun 2021 telah efektif. Penegakan hukum pada masa pandemi covid-19 dilaksanakan dengan pendekatan ekonomi yang bermata hati. Tercapainya kesadaran masyarakat untuk patuh terlihat dari semakin menurunnya hasil penindakan berupa Hasil Tembakau ilegal dibandingkan tahun 2020 dan presentase peredaran rokok ilegal di wilayah KPPBC TMP C Purwokerto yang jauh lebih rendah dari hasil SRI-ID Tahun 2021, serta tercapainya target penerimaan cukai 2021. Kendala berupa pergerseran modus pelanggaran rokok ilegal dari transaksi jual beli offline ke transaksi jual beli online dengan pembayaran COD, adanya keterbatasan jumlah personil atas dampak pandemi Covid-19 maupun keterbatasan sarana dan prasarana yang dialami APH eksternal KPPBC TMP C Purwokerto. Oleh karenanya diusulkan perlunya pembaharuan mekanisme survei rokok ilegal di masa yang akan datang, optimalisasi pemberdayaan petugas dan pemanfaatan DBH CHT di masing-masing Kabupaten