PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN, DAN MOTIVASI TERHADAP AUDIT JUDGMENT, GENDER SEBAGAI VARIABEL MODERATING

This research has a purpose to understand and to analyze the influence of obedient pressure, task complexity, experience, and motivation for audit judgment with gender as moderating variable. From this research, it is able to get empirical evidence about the influence of obedient pressure, task complexity, experience, and motivation for audit judgment. Besides, this research also gives empirical evidence about the difference between man and woman in deciding audit judgment whether it correlates with several factor such as obedient pressure, task complexity, experience, and motivation. In this research, the researcher uses sample for auditors which is serve in the Public Accountant Office in DIY and Semarang. In this research, primary data is used as data, while General Linear Model (GLM) with helping IBM SPSS version 19.0 is used as analysis instrument. The result of this research is to indicate that task complexity influence for audit judgment, while obedient pressure, experience, and motivation do not influence for audit judgment. The issue about gender difference do not also moderate the influence of obedient pressure, task complexity, experience, and motivation for audit judgment

Determinants of Credit in Indonesia's Agricultural Sub-Sector: Panel Data Analysis

Credit has a role in agricultural development and the income of small farmers which will reduce poverty levels. However, the portion of credit in the agricultural sector is still relatively small. This study aims to examine  determinants of credit in the agricultural sub-sector. The factors include credit rating, credit interest rates, Gross Domestic Product and the number of farmers in the agricultural sub-sector. The data used are secondary data, a combination of cross-sectional data including the agricultural sub-sector, namely food crops, horticultural crops, plantations and livestock and seres times including 2011-2019. The analysis tool used is the regression data panel. The study results show that the number of creditors in the agricultural sector is positive and significant by the number of farmers and Gross Domestic Product, while interest does not affect the credit rating of the agricultural sub-sector. Policies that can be taken are to increase the Gross Domestic Product of the agricultural sector to increase the capacity of farmers. In addition, to increase farmers' access to financial institutions, financial education is needed, so that it will increase financial literacy

Analysis of The Trend, Author, and Source of Islamic Csr in the Scopus Database

This study aims to map Islamic CSR research on the Scopus database. A bibliometric approach is used to answer this goal so that it can describe the development of science through mapping research publications. Research data was collected from 2009 to 2023 with the keyword 'Islamic CSR.' For that, the writer uses R-Studio. The study results found that the collection of articles consisted of 71 article documents. It was found that the most relevant journals were the Journal of Islamic Marketing & International Journal of Innovation Creativity and Change. In contrast, the journals with the most significant impact are the Journal of Islamic, Cogent Business and Management Journal, and Social Responsibility Journal. In comparison, the most relevant and productive writers are Yusoff and Bhatti. At the same time, the writers who have the most significant impact are Al Fakhri Y, Bhatti, and Nurunnabi. The topics most discussed in articles regarding Islamic CSR lately are maqasid, independent, and Delphi, and it is predicted that these three words will continue to be used from the end of 2022 to the end of 2023 and in the following years and are expected to become the most robust trend -research themes related to Islamic CSR in the future. Through this bibliometric approach, issues regarding Islamic CSR become easier to find, more cost-effective, and more accessible for researchers to determine widely used topics.Keywords: Bibliometrics; R-Studio; Islamic CS

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinio

PENGEMBANGAN MEDIA PEMBELAJARAN PADA MATA KULIAH PRAKTIK CAD I (AUTO CAD 2 DIMENSI) DI PROGRAM STUDI PENDIDIKAN TEKNIK MESIN JURUSAN PENDIDIKAN TEKNIK DAN KEJURUAN FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS SEBELAS MARET

Technological developments require prospective role of educators to keep up-dated with the knowledge and emerging technologies. Moreover, the learn lessons for Auto CAD. Given the limited time allocated to-face lectures CAD. the necessary learning media to overcome it. Designing learning video for practical subjects Auto CAD 2 dimension. Producting learning media appropriate for use as a media of learning in the classroom in the subject of Auto CAD 2 dimension. The process of product design in the form of video consists of three stages that are pra production, production and post production. In this research videos that have been produced packed with Adobe Flash CS5 to be more structured in understanding thecontains in the video. Due to the leaerning media has been made function during a one semester. Data collection techniques form of learning media assessment by questionnaires using experts. The experts included media specialists, instructional specialists and expert substance. The format of the questionnaire by semantik differensial. The analysis of data by descriptive quantitative with five criteria scores in this research, that are: very good, good, fair, less and much less. Base on results of data analysis it can be concluded that: feasibility learning media divided into three aspects: (1) aspects of substance obtain an average value of 4,167. According to the assessment criteria, then this learning media aspects of substance classified as good. (2) instructional aspect to obtain an average value of 3.58. According to the assessment criteria, it has been seen from the learning media instructional aspect is good. (3) Aspects of the media get the average value of 4.027. According to the assessment criteria, it has been seen from media’s aspect that the learning media is good. So the value of the final average learning media Auto CAD 2 Dimension engineering education is 3,924. So according to the assessment criteria, learning media is quite good

PENGEMBANGAN MEDIA PEMBELAJARAN PADA MATA KULIAH PRAKTIK CAD I (AUTO CAD 2 DIMENSI) DI PROGRAM STUDI PENDIDIKAN TEKNIK MESIN JURUSAN PENDIDIKAN TEKNIK DAN KEJURUAN FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS SEBELAS MARET

ABSTRACT Technological developments require prospective role of educators to keep up-dated with the knowledge and emerging technologies. Moreover, the learn lessons for Auto CAD. Given the limited time allocated to-face lectures CAD. the necessary learning media to overcome it. Designing learning video for practical subjects Auto CAD 2 dimension. Producting learning media appropriate for use as a media of learning in the classroom in the subject of Auto CAD 2 dimension. The process of product design in the form of video consists of three stages that are pra production, production and post production. In this research videos that have been produced packed with Adobe Flash CS5 to be more structured in understanding thecontains in the video. Due to the leaerning media has been made function during a one semester. Data collection techniques form of learning media assessment by questionnaires using experts. The experts included media specialists, instructional specialists and expert substance. The format of the questionnaire by semantik differensial. The analysis of data by descriptive quantitative with five criteria scores in this research, that are: very good, good, fair, less and much less. Base on results of data analysis it can be concluded that: feasibility learning media divided into three aspects: (1) aspects of substance obtain an average value of 4,167. According to the assessment criteria, then this learning media aspects of substance classified as good. (2) instructional aspect to obtain an average value of 3.58. According to the assessment criteria, it has been seen from the learning media instructional aspect is good. (3) Aspects of the media get the average value of 4.027. According to the assessment criteria, it has been seen from media’s aspect that the learning media is good. So the value of the final average learning media Auto CAD 2 Dimension engineering education is 3,924. So according to the assessment criteria, learning media is quite good

PENDAMPINGAN DIGITAL MARKETING MELALUI PLATFORM MEDIA SOSIAL PADA KM ALUMINIUM SOROSUTAN YOGYAKARTA

Perkembangan teknologi informasi dapat dimanfaatkan sebagai strategi pemasaran.  penggunaan internet telah banyak membantu semua aspek kehidupan, tidak  terkecuali dalam bisnis. Media sosial menjadi wadah distribusi informasi dalam  kehidupan sehari-hari. UMKM merupakan usaha milik perseorangan yang harus  mampu bertahan dengan adanya perkembangan teknologi. Penerapan digital marketing pada UMKM belum dilakukan secara merata. Masalah ini terjadi karena kurangnya  pemahaman para pelaku UMKM dalam menerapkan digital marketing. KM Aluminium  adalah salah satu UMKM yang mengalami permasalahan tersebut. KM Aluminium  merupakan salah satu UMKM yang bergerak di bidang percetakan aluminium yang  masih melakukan pemasaran dengan metode konvensional. KM Aluminium belum merambah pemasaran secara digital karena minimnya pengetahuan mengenai digital  marketing. Permasalahan yang ada dapat diatasi dengan melakukan pengabdian  kepada masyarakat kepada KM Aluminium dalam bentuk pendampingan Digital Marketing. Metode yang digunakan dalam pendampingan ini yaitu ceramah, tutorial  dan diskusi. Pendampingan berlangsung pada tanggal 18 juni 2022, 3 juli 2022, dan  15 juli 2022. Pengabdian kepada masyarakat ini memberikan hasil berupa pemahaman  mitra dampingan yang meningkat setelah memahami materi yang disampaikan dan  dapat melakukan simulasi penggunaan media sosial guna menerapkan digitalisasi  marketing. Hasil dari pendampingan yang dilakukan juga dapat dilihat saat evaluasi  berlangsung, Ketika mitra dampingan mulai sedikit demi sedikit menggunakan fitur yang ada  dalam aplikasi sosial media untuk melakukan pemasaran.  

PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, BUDAYA ORGANISASI, KEPUASAN KERJA, SISTEM KOMPENSASI SERTA SIKAP INDEPENDENSI TERHADAP PERILAKU AUDITOR DALAM MENGHADAPI KONFLIK AUDIT Studi pada Auditor yang Bekerja di KAP Daerah Istimewa Yogyakarta dan Surakarta

This research aims to determine effect of locus of control, profession commitment, organization cultural, job satisfaction, compensation system and independence attitude for auditor behavior in face on audit conflict. The analysis based on the answer of respondents who available through of questionnaire that distribute by Yogyakarta and Surakarta Public Accountant Office. Population from the auditor research who work in the Public Accountant Office were in Yogyakarta and Surakarta. The research using the purposive sampling method. Sample taken from auditor who minimal has worked during 2 years. Cronbach Alpha used to test reliability data and testdata isused kolmogorov_Smirnovnormality. Hypothesis tested by multiple regression. Result from the research revealed that there are locus of control effect, profession commitment, organization cultural, job satisfaction, compensation system, independence attitude for auditor behavior in face on audit conflict

PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality