scholarly journals Expecation Gap in Surabaya: The Assessment Between Auditors With Audit Report Users

2021 ◽  
Vol 2 (1) ◽  
pp. 1-9
Author(s):  
Danny Wibowo
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Qualitative Data ◽  
Financial Statements ◽  
Audit Report ◽  
Data Types ◽  
Descriptive Research ◽  
Expectation Gap ◽  
Public Accountants ◽  
Descriptive Qualitative

Expectation gaps always occur in companies where there is a difference between what public accountants (auditors) believe to be their responsibilities and what users of financial statements want. Thus this study discusses the expectation gap which aims to determine the performance of auditors in performing any audit work, to know the reactions of audit report users when reading the audit results, and to find out the process between auditors and audit report users when experiencing an expectation gap. This assessment uses qualitative data types. Sources of data used are observation and interviews. This research uses descriptive research and data analysis used is descriptive qualitative analysis. In this study, there is a conclusion that there are differences in expectations between auditors and auditees. Factors that trigger differences in expectations include; audit education both on the auditor and the auditee side, the standards owned by the auditor, the auditor's performance and the auditor's experience and the auditee's attitude

scholarly journals Struggle in Tere Liye’s Novel Dia Adalah Kakakku

2019 ◽  
Author(s):  
Dewi Puspita Suroyo ◽  
M. Manugere
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Accurate Description ◽  
The Novel ◽  
Descriptive Research ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Descriptive Qualitative

This study aimed to find out and describe the struggle of an older sister to her younger siblings. Struggle was to progress with difficulty or to make a strenuous effort. Effort and struggle were directed towards the achieving of an end which was realized as one’s ideal. Struggle meant everything that was done to achieve a goal. Effort and hard work had to be achieved as the key to success. All of that were an attempt to achieve something expected for the sake of glory and kindness. The data analysis technique used was descriptive qualitative analysis. The descriptive research attempted to describe, explain and interpret conditions of the present or descriptive research sought to provide an accurate description of observations of a phenomenon. The results of the study showed that struggle in the novel was concerned with: (1) to earn a better living, (2) to give proper education, (3) to save life.

scholarly journals Implementasi Aplikasi Penilaian Autentik Berbasis Excel oleh Guru dalam Pembelajaran di SMP Negeri 2 Kayangan

2020 ◽  
Vol 7 (3) ◽  
pp. 232
Author(s):  
Indah Iswantari
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Research Method ◽  
Monitoring And Evaluation ◽  
Research Instrument ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Assessment Indicator ◽  
Descriptive Qualitative

The purpose of this research is to find out the implementation of authentic excel-based assessment by teachers in learning at SMP Negeri 2 Kayangan. The research method used was descriptive research with 17 subjects. The research instrument used was the monev sheet (monitoring and evaluation). While the data analysis techniques of this study used descriptive qualitative analysis techniques. The results of this study indicate that teachers of SMP Negeri 2 Kayangan have been able to implement authentic based excel assessments very well in their learning. The results of the Monitoring and Evaluation carried out showed that the majority of teachers received a score of 4 (very good) in each assessment indicator.

scholarly journals Analisis Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) di Kecamatan Tutur Tahun 2017-2020

2021 ◽  
Vol 10 (1) ◽  
pp. 33-39
Author(s):  
Farhad Chalid
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Research Design ◽  
Tax Rates ◽  
Design Data ◽  
Descriptive Research ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Descriptive Qualitative

ABSTRAKPenelitian ini bertujuan untuk mengetahui (1) kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur tahun 2017-2020, (2) hambatan dalam merealisasi kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur, dan (3) cara menanggulangi hambatan dalam merealisasi kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur. Penelitian ini menggunakan desain penelitian deskriptif kualitatif. Data dikumpulkan dengan metode dokumentasi dan wawancara. Teknik analisis data yang digunakan adalah analisis deskriptif kualitaif. Hasil penelitian menunjukkan bahwa (1) Kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur tahun 2017-2020 yaitu tahun 2017 (85.62%), 2018 (87.32%), 2019 (75.99%), dan 2020 (68.76%). (2) Hambatan yang dialami dalam merealisasikan kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur adalah kurangnya pemahaman dan kesadaran wajib pajak, dan tingkat pendapatan wajib pajak. (3) Cara menanggulangi hambatan dalam merealisasikan kepatuhan wajib pajak bumi dan bangunan adalah dengan cara memberikan sosialisasi kepada wajib pajak, dan dengan memeriksa tarif pajak. Kata Kunci: kepatuhan wajib PBB, hambatan dalam merealisasi kepatuhan pembayaran PBB, dan cara menanggulangi hambatan dalam merealisasi kepatuhan pembayaran PBB ANALYSIS OF COMPLIANCE WITH EARTH AND BUILDING TAXPAYERSRURAL AND URBAN (PBB P2) In TUTUR DISTRICT ABSTRACTThis study aims to determine (1) the compliance of land and building taxpayers in Tutur District 2017-2020, (2) obstacles in realizing land and building taxpayer compliance in Tutur District, and (3) how to overcome obstacles in realizing taxpayer compliance. land and buildings in Tutur District. This study used a qualitative descriptive research design. Data were collected by means of documentation and interviews. The data analysis technique used is descriptive qualitative analysis. The results showed that (1) Compliance with land and building taxpayers in Tutur District 2017-2020, namely 2017 (58.44%), 2018 (54.23%), 2019 (49.22%), and 2020 (32.04%). (2) The obstacles experienced in realizing the compliance of land and building taxpayers in Tutur District are the lack of understanding and awareness of taxpayers and the level of income of taxpayers. (3) How to overcome obstacles in realizing land and building taxpayer compliance is by providing socialization to taxpayers, and by checking tax rates. Keywords: land and building taxpayer compliance, obstacles in realizing land and building taxpayer compliance, and how to overcome obstacles in realizing taxpayer compliance 

Analisis Efektivitas Distribusi Zakat Produktif Dalam Meningkatkan Kesejahteraan Mustahik (Studi Kantor Cabang Rumah Zakat Sumatera Utara)

2019 ◽  
Vol 4 (1) ◽  
pp. 137
Author(s):  
Mulkan Syah Riza
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Field Research ◽  
Qualitative Approach ◽  
North Sumatra ◽  
Descriptive Method ◽  
Descriptive Qualitative

This study aims to explain how the distribution of productive zakat in the Rumah Zakat North Sumatra and how the effectiveness of productive zakat distribution in improving the welfare of mustahik in the Rumah Zakat North Sumatra. This study uses a qualitative approach with a type of descriptive method, which is a problem that guides researchers to explore and photograph situations that will be thoroughly investigated, broadly and deeply. Data collection techniques with field research, while the tools used are observation, interviews and documentation. Data analysis used is descriptive qualitative analysis. The results of this study inform that in distributing productive zakat funds, Rumah Zakat is in accordance with Law No. 23 of 2011 concerning Management of Zakat. The distribution of productive zakat carried out by the Rumah Zakat North Sumatra through the Senyum Mandiri Program to mustahik in Medan Helvetia Subdistrict has been effective, because it can improve the welfare of mustahik, this is evidenced by the income of eight of thirteen mustahik people in total, five people whose income is fixed and four out of eight people whose income has increased has reached the level of muzaki.

scholarly journals PEMBENTUKAN GERAK TARI DILA PANGETO KARYA INDRA JAYA DI KABUPATEN SUMBAWA BARAT NUSA TENGGARA BARAT

2019 ◽  
Vol 18 (1) ◽  
Author(s):  
A Azizah ◽  
Matheus Wasi Bantolo
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Data ◽  
Motion Pattern ◽  
Data Types ◽  
Dance Movements ◽  
The World ◽  
Library Studies ◽  
Line Design ◽  
Descriptive Method

AbstractDila Pangeto Dance is a work created by Indra Jaya in 2016. This research will emphasize the choreography which includes Indra Jaya as the creator, the idea of creation about the world and education, the process of creation that there is exploration, improvisation, and composition, as well as the formation of dance motion Dila Pangeto. To discuss the above problems using the foundation of Theory: Choreography using Seymour theory, the form of servings using the theory of Suzanne K. Langer, and formation of motion using the theory of Doris Humphrey. This dance research uses a descriptive method of analytic with qualitative data types through the data collection stage i.e. observation, interviews, library studies, as well as data analysis stage. The results of the study were the choreography Dila Pangeto which discusses the creators, ideas of creation, and the process of creation and the form of dance in which there is a serving structure divided into five parts, and the dance elements of Dila Pangeto include two female dancers, a parallel floor pattern, and zigzag, the stage space that has been provided by the organizing committee, dressing and clothing using West Sumbawa costumes, Dila and shawl properties, West Sumbawa Music and the addition of violin instruments, as well as Motion derived from the motion of West Sumbawa Dance and Gentao or Pencak Silat. The formation of Dila Pangeto Dance uses the motion of West Sumbawa Dance and Gentao. The formation of the dance movements of Dila Pangeto in the movement patterns such as Ngengke ‘, Palangan Telas, Nyempung, Bagerik, plump besai ‘, Bolang sweep ‘, Juluk Betak, Pio Ngibar, remove Pengkenang, Betak Jala, Sempanang, Telnyak ninting, Pusuk nyer, puntal yarn, Nesek , ninting Seleng, ente Dila, swivel dila, Jonyong, Basalunte ‘, Tanak, Ngijik, and Bajempit contains more designs using a unidirectional line design, the dynamics of gentle motion, functional rhythm or rhythm, mechanisms, and emotional The motivation of the life of West Sumbawa. Characters and character in each motion pattern the Dila Pangeto dance has a gentle, polite, and graceful character.Keywords: Dila Pangeto dance, Indra Jaya, choreography, and formation Motion.

scholarly journals ANALYSIS OF SLANG WORDS FORMATION FOUND IN THE LYRICS OF DRAKE’S SONGS

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
I.P.A. Bhuwana ◽  
I.G. Budasi ◽  
G. Mahendrayana
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Qualitative Data ◽  
Document Analysis ◽  
Word Formation ◽  
Formation Processes ◽  
Qualitative Data Analysis ◽  
Music Film ◽  
Descriptive Qualitative

The development of music, film, and other industry of entertainment is stated to contribute to the existence of slang words. There are so many slang words that become popular after they are included in the lyrics of songs. One of them is YOLO (You Only Live Once) which is popularized by Drake. In relation to that, this descriptive qualitative research attempts to find out the types and word formation processes of slang words found in the lyrics of Drake’s songs. By taking the model of document analysis by Bowen (2009) and Qualitative data analysis by Miles and Hubberman (1994), it is found out that there are 190 slang words existing in the lyrics of Drake’s songs. They are respectively categorized into Clipping type (62 slangs), Fresh and Creative type (44 slangs), Compounding type (44 slangs), Imitative type (36 slangs), and Acronym type (4 slangs).

scholarly journals The impact of Key Audit Matters (KAMs) on financial information quality: Evidence from Lebanon

2021 ◽  
Vol 19 (2) ◽  
pp. 135
Author(s):  
Joelle Matta ◽  
Khalil Feghali
Keyword(s):  
Value Creation ◽  
Information Quality ◽  
Investment Decision ◽  
Financial Statements ◽  
Financial Information ◽  
Audit Report ◽  
External Auditors ◽  
Expectations Gap ◽  
Expectation Gap ◽  
The Impact

<p>The purpose of this study is to discover the impact of Key Audit Matters (KAMs) on financial information quality and their value for Lebanese auditors. The value creation of KAMs is determined by its financial information quality, its ability to help during investment decision and its effect on the audit expectation gap. The research is conducted through a survey that was filled by external auditors who audit Lebanese banks exclusively, and are involved in the new audit report. The main results show that reporting by using Key Audit Matters adds value to the audit report from the perspective of Lebanese external auditors, and can reduce information asymmetry, increase trust in accounting and reduce the expectation gap. Moreover, the results marked that KAM improves the auditee's understanding in the audited entity, builds confidence in the audited financial statements, and helps to reduce the audit expectations gap.</p>

scholarly journals AKULTURASI DALAM TRADISI LISAN MACA SYEKH DI KABUPATEN PANDEGLANG

2019 ◽  
Vol 11 (1) ◽  
pp. 49
Author(s):  
Irvan Setiawan
Keyword(s):  
Life History ◽  
Qualitative Analysis ◽  
Oral Tradition ◽  
Qualitative Data ◽  
Colonial Period ◽  
The Political ◽  
Descriptive Research ◽  
Acculturation Process ◽  
History Of ◽  
The Right

Tradisi lisan Maca Syekh di Kabupaten Pandeglang Provinsi Banten merupakan salah satu bentuk pengajaran yang memiliki tujuan untuk mendengar dan memahami riwayat hidup sosok Syekh Abdul Qadir Jaelani sebagai salah satu tokoh penyebar agama Islam. Hal menarik untuk diteliti dari tradisi lisan Maca Syekh adalah adanya sebuah proses akulturasi dengan melibatkan unsur budaya, agama, dan unsur politik untuk kemudian menghasilkan sebuah produk akulturasi yang dapat bertahan hingga kini. Penelitian deskriptif dengan mengacu pada data kualitatif merupakan pilihan tepat mengingat sumber data yang dicari adalah informasi essay yang banyak membutuhkan analisa kualitatif. Dari hasil analisa diketahui bahwa akulturasi dari tradisi lisan Maca Syekh di Kabupaten Pandeglang Provinsi Banten terbagi menjadi dua yaitu akulturasi tradisi dan akulturasi kebahasaan. Unsur politik dideskripsikan secara singkat karena hanya melibatkan penggunaan huruf Arab dalam penulisan Maca Syekh yang pada masa Penjajahan menjadi sebuah hal yang dianggap mewakili kalangan modernis. Maca Syekh oral tradition in Pandeglang Regency, Banten Province, is one form of teaching that aims to hear and understand the life history of Sheikh Abdul Qadir Jaelani. An interesting thing to examine from Maca Shaykh's oral tradition is the existence of an acculturation process involving elements of culture, religion, and political elements to then produce an acculturation product that can survive until now. Descriptive research with reference to qualitative data is the right choice considering the source of the data sought is essay information which requires a lot of qualitative analysis. From the results of the analysis, it is known that the acculturation of the Maca Shaykh oral tradition in Pandeglang Regency, Banten Province, is divided into two: traditional acculturation and linguistic acculturation. The political element is described briefly because it only involves the use of Arabic letters in the Maca Syekh writing which in the colonial period became something considered to represent modernists.

Factors Influencing KAM Reporting: A Structured Literature Review

2021 ◽  
Vol 19 (164) ◽  
pp. 743-758
Author(s):  
Teodora Porumbacean ◽  
◽  
Adriana Tiron-Tudor ◽  
Keyword(s):  
Financial Reporting ◽  
Reporting Quality ◽  
Financial Statements ◽  
Positive Influence ◽  
Financial Reporting Quality ◽  
Risk Level ◽  
Audit Report ◽  
Expectation Gap ◽  
Big Four ◽  
Relevant Factors

The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users of the audit report and financial statements. This study aims to identify relevant drivers influencing the Key Audit Matters (KAMs) disclosed in the audit report, based on a review of the articles published in top accounting journals. Our results reveal the fact that the audited company itself especially influences the disclosure of the KAMs, emphasizing the size of the company, the complexity of the business, the applicable regulation of the industry in which the company operates, all of which impact the overall client-risk level. Other relevant factors are the accounting standards with which the company must comply and on which it must report, the audit company (‘Big Four’ or not) and the audited company’s location.

scholarly journals Karakteristik Yakuwarigo dalam Tokoh Anime Gintama

KIRYOKU ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 44-57
Author(s):  
Izzatul Maulina ◽  
Lisda Nurjaleka
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Virtual World ◽  
Qualitative Data ◽  
Language Variation ◽  
Qualitative Data Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Descriptive Qualitative

This study aims to analyze and categorize the type of yakuwarigo or role language on the Anime of Gintama. Role language, or known as Yakuwarigo in Japanese, is a set of language features associated with a particular type of character in the virtual world. The characteristic of these languages variation such as vocabulary, grammar, intonation, and accent patterns. (Kinsui, 2003). This study also investigates the function of these language variation types focusing on the yakuwarigo types in Anime Gintama. The data collection technique that was used is the note technique. The data analysis technique used in this study was the reading markah analysis technique followed by a descriptive qualitative data analysis technique to present the results of the data analysis. The results show that the type of Yakuwarigo found in Anime Gintama shows the variation of the character itself. Seven types of yakuwarigo seen from 10 Gintama anime characters, namely, aruyo kotoba, hakase go, onee kotoba, joseigo, danseigo, chara gobi, and Osaka ben. And the particular type of the yakuwarigo’s characteristics was shujoshi and specific types of expression used by these characters.

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