scholarly journals Pengaruh Kompetensi Auditor, Kompleksitas Tugas, Skeptisme Professional terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Moderating pada Kantor Akuntan Publik di Medan

2021 ◽  
Vol 6 (1) ◽  
pp. 47-57
Author(s):  
Sophia Tanady ◽  
Jessy Meilavia ◽  
Wilsa Road Betterment Sitepu

In this modern era, the services of an auditor are very much needed by government agencies and private agencies because the results of the decisions made by auditors can reflect the transparency of an organization. An auditor must have an attitude of competence and good skepticism so that when assessing an organization, no mistakes occur. The attitude of complexity is also an attitude that must be possessed by an auditor where an auditor must be able to know what difficulties or obstacles will be faced in determining the outcome of the decision. Complexity also requires auditors to think about whether the task being carried out can be completed properly or not. The characteristics that exist in the auditor may reflect the quality of the audit produced by the auditor. The research method used is quantitative research methods with all members of public accountants used as population data and the use of the Likert scale as a reference in collecting questionnaire data. From the results of research that has been conducted in Medan, it can be concluded that.

2015 ◽  
Vol 6 (3) ◽  
pp. 206-222 ◽  
Author(s):  
Kanda Sorn-in ◽  
Kulthida Tuamsuk ◽  
Wasu Chaopanon

Purpose – The purpose of this paper is to study the factors affecting the development of e-government by using a citizen-centric approach. Design/methodology/approach – This paper is a mixed-methods study consisting of qualitative and quantitative research. Data were collected from government agencies using a structured interview and questionnaire about e-government services. The research was collected from the people responsible for the management of an e-government project in 75 government agencies. In addition, the researcher collected data from 1,400 citizens by using an e-Survey questionnaire that grouped participants by age. Findings – By using a citizen-centric approach, the paper identified the factors affecting the development of e-government. There were five factors from the viewpoint of government agencies and citizen groups: quality of e-government services, policy and governance, information technology infrastructure, organization and economy and society. Research limitations/implications – The research covered the development patterns of e-government for services from government to citizens only. Practical implications – Seeing the importance of environmental factors for both service providers and service users would facilitate continuous improvement of e-government service provision by government agencies. Social implications – The results reflect citizens’ need for e-government services; quality is their priority. Hence, government agencies must consider the quality of the delivery of information and e-government services as they relate to the lifestyles and needs of citizens. Originality/value – The creation of knowledge from merging e-government concepts with citizen-centric principles is a modern government sector management theory. This research stresses the need for the government sector to see the need for e-government and to recognize the factors for its successful development. This means the design and development of e-government services should respond to the increasing needs of the citizens.


2020 ◽  
Vol 9 (2) ◽  
pp. 88
Author(s):  
Minggu Minggu ◽  
May Vitha Rahmadhani ◽  
Siswandi Siswandi

<p>This research was conducted to determine how much the influence Customer Value to the College Selection Decision of Student  in Polytechnic LP3I Jakarta Kampus Blok M, to determine how much the influence Quality 0f Education Services to the  College Selection Decision of Student in Politectic LP3I Jakarta Kampus Blok M, and determine how much the influence Customer Value and Quality of Education services simultaneously to the College Selection Decision of Student  in Polytechnic LP3I Jakarta Kampus Blok M. This research was conducted on 75 students out of a population of 300 students using slovin method and quantitative research methods using regression analysis, to prove that the variable customer value has a positive and significant influence towards college selection decisions; and the variable quality of educational services has a positive and significant influence towards college selection decision. The research proved that the customer value has a positif influence 0,823 to the college selection decision,the quality of educational services has a positif influence 0,756 to the college selection decision,customer value and quality of education services simultaneosly has a significant influence 0,854. The Results of this research prove that hypotests Ha accepted and proven linear.</p><p><strong>Keywords: </strong>College Selection Decision, Customer Value, Service Quality</p>


Author(s):  
Almannah Wassalwa ◽  
Anisatul Mardiyah

This research is The Effect of Reading Ability (Mastery) Kitab Kuning on Arabic speaking skills in Ma'had Aly Marhalah Ula women's class. In this study, the researcher aims to determine whether or not there is an effect on reading ability in speaking Arabic. This research method uses quantitative research methods. From the results of calculations combined with the literature review, the ability to read the yellow book affects speaking skills in Arabic can be seen by it, both from a theoretical and empirical point of view. The results of the calculated data value were obtained by the number 0.416 after being consulted into the moving value coefficient between 0.400 - 0.599, which showed that it has a moderate category.


2021 ◽  
Vol 5 (2) ◽  
pp. 1-11
Author(s):  
Reinaldi Yapari

ABSTRACT  The purpose of this research is to find out the promotion and marketing strategy for steel companies in Indonesia. The research method used in this research is qualitative and quantitative research methods. Qualitative research methods include interviews with resource persons and product users (extreme users and expert users) as well as literature studies of journals related to light steel, promotion, and marketing strategy. The conclusion of this research is the need for a promotion that can be accepted by customers and to be able to promote steel companies in Indonesia.   Keyword: branding, marketing, promotion, customers, steel.


2018 ◽  
Vol 2 (1) ◽  
pp. 54-60
Author(s):  
Andalia Roza ◽  
Putri Wulandini

ABSTRACT, Social Security Administering Agency (BPJS) is a social insurance provider institution so that with social security, the financial risks faced by a person, whether due to entering the productive age, experiencing illness, accidents, and even death, will be taken over by an institution that provides social security . Customer satisfaction is a major indicator of the standard of a health facility and is a measure of service quality. This study aims to determine the description of patient satisfaction BPJS participants RSUD Petala Bumi Riau Province 2016. This study uses a type of quantitative research with research design used the researcher is descriptive. This research was conducted at Inpatient Room of Petala Bumi Hospital Riau Province. The sample of this research is the participant of BPJS who visited the inpatient room of Petala Bumi Hospital Riau Province. The sample technique used was accidental sampling, with two weeks' working time. The research instrument used for this research is a questionnaire. Data processing includes editing, coding, processing, cleaning, and tabulating. The data analysis is done gradually including univariate analysis. The result of the research shows that patient satisfaction of BPJS inpatients is not satisfied as much as 22 respondents (55%). It is expected that this research can provide motivation to the hospital to improve the quality of service in treating BPJS patients without discriminating. Key word : BPJS, Satisfaction ABSTRAK, Badan Penyelenggara Jaminan Sosial (BPJS) merupakan lembaga penyelenggara jaminan sosial sehingga dengan adanya jaminan sosial, risiko keuangan yang dihadapi seseorang,baik itu karena memasuki usia produktif, mengalami sakit, mengalami kecelakaan, dan bahkan kematian, akan diambil alih oleh lembaga yang menyelenggarakan jaminan sosial. Kepuasan pelanggan adalah indikator utama dari standar suatu fasilitas kesehatan dan merupakan suatu ukuran mutu pelayanan. Penelitian ini bertujuan untuk mengetahui gambaran kepuasan pasien peserta BPJS RSUD Petala Bumi Provinsi Riau Tahun 2016. Penelitian ini menggunakan jenis penelitian kuantitatif dengan desain penelitian yang digunakan peneliti yaitu deskriptif. Penelitian ini dilakukan di Ruang rawat inap RSUD Petala Bumi Provinsi Riau. Sampel penelitian pada penelitian ini adalah pasien peserta BPJS yang berkunjung di ruang rawat inap RSUD Petala Bumi Provinsi Riau. Teknik sampel yang digunakan adalah accidental sampling, dengan waktu pengerjaan selama dua minggu. Instrumen penelitian yang digunakan untuk penelitian ini adalah berupa kuisioner. Pengolahan data meliputi editing, coding, processing, cleaning, dan tabulating. Analisa data dilakukan secara bertahap yang meliputi analisis univariat. Hasil penelitian didapat kan adalah kepuasan pasien peserta BPJS diruang rawat inap adalah tidak puas sebanyak 22 responden (55%). Diharapkan dengan penelitian ini dapat memberikan motivasi kepada rumah sakit agar meningkatkan kualitas pelayanan dalam merawat pasien BPJS tanpa membeda-bedakannya. Kata Kunci : BPJS, Kepuasan


2016 ◽  
Vol 5 (3) ◽  
pp. 99-119 ◽  
Author(s):  
Radislav Jovovic ◽  
Elvis Lekic ◽  
Miroslav Jovovic

Abstract Successful development of electronic banking is in direct correlation with the quality of services in electronic banking. Therefore, it is necessary that the banks are familiar with the attributes of electronic services on which clients assess the bank’s quality and client’s satisfaction with them, in order to be able to monitor, correct and improve the performance of electronic banking. We start from the hypothesis that there are already developed theoretical models for measuring the quality of e-banking services but they must be adjusted to the specific environment that is analysed in order to obtain reliable and quality information. The qualitative and quantitative research methods are applied in this paper in order to a get adjusted theoretical model (instrument) for measuring the quality of electronic banking services. As a result of the conducted analysis, the initial theoretical model has been modified, so that the final version of the model (instrument) for measuring quality of online banking allows obtaining reliable data, and information in the particular environment. And the results are: significant information about the quality of e-banking, modified theoretical model, information about the dimensions of quality of e-banking, customer satisfaction, and pathways and guidelines for the improvement of e-banking. The measuring of quality of electronic banking services in not one time activity but repeated one, as permanent monitoring strategy. This research is widely applicable even though it was conducted in the context of Montenegrin e-banking, since most of the banks in Montenegro are owned by well-known European banks, and it is expected that the obtained knowledge and information can be generalized.


Author(s):  
Alfia Pantjoro

For companies that are engaged in the service industry, quality of service is one of important factor in establishing a positive brand image. The purpose of this study is to know (1) whether or not the effect of services quality on brand image formation of Gold's Gym Bekasi, (2) direction and magnitude of services quality on brand image formation of Gold's Gym Bekasi. The theory used in this research is the theory of services quality and brand image formation theory. This study uses quantitative research methods and involves as many as 96 respondents who have become members and have exercised in Gold's Gym Grand Metropolitan Mall Bekasi. The results found that there is an influence of 76% between services quality and brand image formation of the fitness center. This study shows the direction of positive influence, where if the quality of services is improved then the brand image formation of the fitness center will also increase by 0.571. The results of this study states that the service quality of services affects the brand image formation of the Gold's Gym Bekasi.


2020 ◽  
Vol 12 (1) ◽  
pp. 92
Author(s):  
M. Rafi ◽  
Achmad Nurmandi ◽  
Syed Agung Afandi

At present, the usefulness of the website is seen only as a complement to the services of government agencies, many Ministry of Religion websites have an attractive appearance, but the quality of the information content presented on the website is not always updated. This study aims to analyze the use of the website of the Ministry of Religion of the Special Province of Yogyakarta and Riau Province. The research method used in this study is a qualitative research method to explore a case with data analysis techniques using the help of Nvivo12 Plus software. The results showed that in general the two websites both already have website content that refers to regulations, but in terms of the quality of presenting data, the website of the Ministry of Religion of Riau Province is considered better and meets 3 (three) website usability criteria, namely: Accessibility related to availability and ease of users to access content from a website can be seen from the comparison in terms of ease in understanding the appearance of the number of visitors between the two websites of the Ministry of Religion. second, Easy of use is related to the effort or effort made to use a website or how easily a website can be seen and differences in the availability of data that is still empty in some website columns, and third, namely Customization and Personalization relating to a website that provides content or content dynamic looks of the level of popularity of news on the website. Saat ini, kegunaan dari websiteterlihat hanya sebagai pelengkap dari pelayanan lembaga pemerintahan saja, banyak websiteKementerian Agama yang memiliki tampilan yang menarik, namun kualitas isi informasi yang disajikan di website tidak selalu di perbaharui. Penelitian ini bertujuan untuk menganalisis kegunaan websiteKementerian Agama Provinsi Daerah Istimewa Yogyakarta dan Provinsi Riau. Metode Penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif untuk mengeksplorasi suatu kasus dengan teknik analisis data menggunakan bantuan softwareNvivo12Plus. Hasil penelitian menunjukkan bahwa Secara umum kedua websitesama-sama telah memiliki konten websiteyang mengacu pada regulasi, namun dalam hal kualitas menyajikan data, website Kementerian Agama Provinsi Riau dinilai lebih baik dan memenuhi 3 (tiga) kriteria kegunaan websiteyaitu: Accessibility yang berkaitan dengan ketersediaan dan kemudahan pengguna untuk mengakses konten dari suatu website terlihat dari perbandingan dari sisi kemudahan dalam memahami tampilan jumlah pengunjung antara kedua website Kementerian Agama. kedua,Easy of use berkaitan dengan usaha atau upaya yang dilakukan untuk menggunakan sebuah website atau seberapa mudah website dapat digunakan terlihat dan perbedaan ketersediaan data yang masih kosong dibeberapa kolom website, dan ketiga yaitu Customization and Personalization yang berkaitan dengan suatu website yang menyediakan konten atau isi yang dinamis terlihat dari tingkat popularitas sebuah berita diwebsite.


INFERENSI ◽  
2015 ◽  
Vol 9 (2) ◽  
pp. 417
Author(s):  
Purwanto Purwanto

This study aimed to start an effort to evaluate the quality of thesis institutionally. The purpose of this study is to determine the quality of the thesis and determine the achievement of the quality of the thesis as a research work. This study is a descriptive evaluation. The study was conducted at the Department of PAI FITK IAIN Surakarta. The results showed several things. First, the majority of PAI student thesis in 2012 used qualitative research methods. Second, the quality of PAI student thesis in 2012 were generally good, on the thesis that uses quantitative and qualitative research methods. Third, the thesis uses quantitative research methods have a higher quality index than the thesis that uses qualitative research methods. Fourth, for the thesis used quantitative research methods showing the low quality of the elements present in the background of the problem and framework of thinking. Fifth, for the thesis used qualitative research methods showing the low quality of the elements contained in the title of the study andbackground of the problem


2019 ◽  
Vol 2 (1) ◽  
pp. 203
Author(s):  
Karina Maulidiyah ◽  
Fitria Nur Hasanah

This study was aimed to determine if there is influence of the website-based inquiry learning model on cognitive abilities of class and how much the influence of the website-based inquiry learning model has on the cognitive abilities of class X multimedia students expertise competencies in computer subjects and basic networks in SMK Negeri 2 Buduran. This research method used quantitative research methods Quasi Experimental Design with the design of "Nonequivalent Control Group Pretest-Posttest Design". The population in this study were 108 students of X Multimedia class 72 students as sample consisting of 36 X-TI3 students as the control class and 36 X-TI2 students as the experimental class. The instrument used in this study was the learning achievement test, where there as a pretest (which has not been treated) and posttest (which has been treated). The data obtained were then analyzed using the t-test with t count = (14,978)> t table (1,667) at a significant level of 5%. If the t count is outside the acceptance of H0, then H0 is rejected and H1 is accepted. After knowing the prettest and posttest results that have been tested to students to find out whether there is an influence or not it is done by using the analysis of N-Gain test data. From the results of the N-Gain test calculation produces 0.61 which is included in the Medium category. From the results of the study, it can be concluded that the inquiry learning model has a moderate effect on the cognitive abilities of class X multimedia students expertise competencies in computer subjects and basic networks in SMK Negeri 2 Buduran.


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