THE USE OF ANALYTICAL PROCEDURES IN AFFILIATED AND NON-AFFILIATED AUDIT FIRMS

The aim of the research was to investigate the allocated time and the frequency of the use of analytical procedures in affiliated and non-affiliated audit firms, and to examine the frequency the effectiveness of various types of analytical techniques by difference type of audit firms. Data were collected using questionnaires distributed to 230 auditors in Semarang and Jakarta. Data analysis was performed using software of IBM SPSS statistic 22. The result of the study showed that the majority of the auditors from affiliated audit firms found allocated time to the extent of use analytical procedures in audits that similar greater to non-affiliated audit firms. There was no significant difference in using analytical procedures in all audit stages between auditors working in affiliated and non-affiliated audit firms. Comparative test showed that there was no significant different on the frequency the effectiveness of all analytical techniques between auditors working in affiliated and non-affiliated audit firms. In addition, most of the auditors working in affiliated and non-affiliated audit firms preferred to use simple analytical techniques than sophisticated analytical techniques in practice of audits. Therefore, the implication of the research that there was no significant difference the use analytical procedures between affiliated and non-affiliated audit firms in audit practices

Analisis Tes HIV dengan Sikap Ibu Hamil dalam Pencegahan Penyakit HIV/AIDS di Wilayah Kerja UPT Puskesmas Stabat Lama Tahun 2018

The risk of HIV transmission from mother to child without prevention or intervention efforts ranges from 20-50%. Taking an HIV test during pregnancy is an important activity carried out in an effort to increase public awareness about HIV and AIDS.  The purpose of this study was to determine the analysis of HIV testing with the attitudes of pregnant women in the prevention of HIV / AIDS in the Work Area of the Stabat Lama Health Center UPT in 2018. The type of research used is analytic survey with cross sectional approach. The population in this study is the same as the sample taken by accidental sampling as many as 30 people. Data collection methods are primary, secondary and tertiary data. Data analysis used is using univariate and bivariate analysis with chi-square test. The results HIV testing has a relationship with the attitude of pregnant women in the prevention of HIV / AIDS. The conclusion of this study shows that HIV testing has a relationship with the attitudes of pregnant women in HIV / AIDS prevention in the Work Area of the Stabat Lama Health Center UPT in 2018. It is hoped that the research sites can be a reference for the community and for cadres better understand the importance of implementing HIV / AIDS tests for pregnant women

Analysis of the Effect Quality Service on Telkomsel Customer Satisfaction in Karawang with the Servqual Method

This study aims to determine the effect of service quality an important factor of the service business is the assessment of service quality which is strongly influenced by the perceptions and expectations of each customer. The dimensions of service quality are divided into 5 main dimensions, namely: reliability, responsiveness, assurance, empathy and tangible.This study includes associative research or relationships using quantitative approach. The sample in this study was Telkomsel customers in Karawang Regency who used the MyTelkomsel application. A sample of 100 respondents was determined the sampling snowball method. The research instrument was in the form of a questionnaire. The results of the analysis using SPSS version 16 show that: (1) Reliability influences customer satisfaction (2) Responsiveness influences customer satisfaction (3) Assurance and certainty influences consumer satisfaction (4) Empathy influences customer satisfaction (5) Tangible influences to customer satisfaction.   &nbsp

PENGARUH SUSTAINABILITY REPORT DISCLOSURE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran tentang sustainability report disclosure dan intellectual capital disclosure terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Serta mengetahui pengaruh sustainability report disclosure dan intellectual capital disclosure terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dari penelitian ini yaitu 47 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel digunakan dengan metode purposive sampling yang menghasilkan 10 perusahaan yang memenuhi kriteria. Metode analisis data penelitian ini yaitu menggunakan analisis regresi data panel, uji asumsi klasik, moderated regression analysis (MRA) dan koefisien determinasi. Sedangkan pengujian hipotesis yang digunakan adalah metode statistik uji parsial (uji t) dan uji simultan (uji F) menggunakan IBM statistik SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara parsial pengaruh sustainability report disclosure dan intellectual capital disclosure berpengaruh positif terhadap nilai perusahaan dan profitabilitas sebagai variabel moderasi memperkuat pengaruh sustainability report disclosure dan intellectual capital disclosure terhadahap profitabilitas. Kata kunci: Sustainability report disclosure, intellectual capital disclosure, nilai perusahaan dan profitabilitas

PROSIDING INTERNATIONAL SEMINAR on ISLAMIC STUDIES AND EDUCATION(ISoISE)

Prosiding ini berisi kumpulan artikel dari narasumber dan peserta INTERNATIONAL SEMINAR on ISLAMIC STUDIES AND EDUCATION (ISoISE) dalam rangka Visiting and International Conference tahun 2020 dari Dosen dan Mahasiswa Program Magister Pascasarjana UIN Sutha Jambi – Indonesia yang dilaksanakan di Fakulti Pendidikan Universiti Kebangsaan Malaysia - Malaysia pada 20 Februari 202