scholarly journals Factors affecting the use of generalized audit software in audit process in Indonesia

Accounting ◽  
2021 ◽  
pp. 819-824
Author(s):  
Metya Kartikasary ◽  
Sebastianus Laurens ◽  
Martogi Sitinjak

The financial world has grown significantly in the last five years, where insurance companies, finance companies, lending and borrowing between page users will increasingly grow along with technological developments. This should be an important concern for auditors because of the increasing number of transactions in digital and cyberspace, the audit methods or procedures must keep abreast of the times. This study hypothesizes the function of technology can help the performance of the auditor. Data collection is done by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP). The analysis technique used is multiple linear regression. The results of the study will be presented after the data collection process is complete.

2021 ◽  
Vol 58 (2) ◽  
pp. 995-1002
Author(s):  
Rido Kurnianto, Nurul Iman, Sigit Dwi Laksana

This study aims to describe Reyog Ponorogo from the historical aspect, the negative stigma that has accompanied its development, and local wisdom that spreads to all its components. This problem is studied using a qualitative approach. Data collection techniques using in-depth interviews with data collection tools is the researcher himself as a key instrument. The data analysis technique used in this research is descriptive analytical with the process of data reduction, data presentation, and conclusion drawing. The findings of this study are as follows; (1) Reyog Obyog is an important and inseparable part of Reyog Ponorogo. In fact, it is very possible that Reyog Obyog is the origin of the Reyog Ponorogo which has developed and is known to the public today; (2) Reyog Obyog performance model which tends to be free, not bound by standards, is performed in the audience and is predominantly filled with entertainment, in its development various negative stigmas have emerged in the community, namely eroticism, drunkenness, and mystical performance rituals; (3) The Reyog Obyog has a great value in the form of a noble life guidance which is strategic enough to be used as a medium for building civilization.


2018 ◽  
Vol 3 (1) ◽  
pp. 184
Author(s):  
Tri Inda Fadhila Rahma

<span>This research aimed to find out the public perception of the use of financial technology (Fintech). The informant in this research is the citizen of Medan as a user fintech or not. Data collection techniques by using in-depth interviews to 10 informants with different ages and professions background. The analysis technique by using descriptive qualitative method that is useful to provide facts and data. The result shows that public perception toward the use of financial technology (fintech) includes attitude, interest, understanding, motivation, and expectation. Where attitude of society towards the use of fintech, providing support to the progress of financial technology innovation in Indonesia is very helpful for the community, while the public interest to use fintech has been proven from interviews 9 out of 10 respondents have been interested by using it. The society has understood the benefits and usage of fintech because using fintech is more efficient and effective than other financial services so that people are motivated to use fintech. The society hope to the organizers of fintech in order to provide socialization to the public and practicality in using the service, so that people who lack understanding of technology can use it easily.</span>


2020 ◽  
Vol 8 (3) ◽  
pp. 184-189
Author(s):  
Nur syawal Ashari ◽  
Muhammad Rais Rahmat ◽  
Abdul Jabbar

Apparatus on the quality of public services in Wala Village, Kecamatang Maritengngae, Sidenreng Rappang Regency. The population in conducting this study were people with male and female gender, amounting to 3,725 people from two environments, the data collection technique used was the Slovin formula with 92 results, taken based on purposive sampling technique. The type of research used is descriptive quantitative research, data collection techniques used are observation techniques, questionnaires, literature study, and documentation. The data analysis technique is using the validity and reliability tests using the SPSS 21.0 application and a Likert scale. Based on the research that was taken from the results of the questionnaire data, it was obtained that the recapitulation of the Apparatus Performance variable with a percentage of 67.4% was included in the "Good" category while the recapitulation of the Public Service Quality variable with a percentage of 69.6% was included in the "Good" category.


2020 ◽  
Vol 8 (4) ◽  
pp. 548
Author(s):  
Rika Novitri ◽  
Wirdatul Aini

This research is motivated by the low learning motivation of the Haus Public Speaking training participants in Padang City, this is presumably because it has something to do with the andragogical competence of the Trainer in the Haus Public speaking Training in Padang City. This study aims to see an overview of the andragogical competence of the trainer, the description of learning motivation, and the relationship between the andragogical competence of the trainer and the learning motivation of the participants in the Haus Public Speaking training in Padang City. The approach to this research is quantitative with descriptive correlational research. The population in this study was 25 participants in the Haus Public Speaking training in Padang City and a sample of 70%, namely 17 people. The sampling technique was random sampling. In this study, data collection using a questionnaire or questionnaire with the data collection tool in the form of a questionnaire guide. The data analysis technique in this study used a percentage formula and rank-order correlation. The results of this study indicate that the andragogical competence of the trainer is quite low, the learning motivation of the participants is still low, and there is a significant relationship between the andragogical competence of the trainer and the learning motivation of the public speaking training participants. Suggestions are to the managers of the public speaking training program to further improve the quality of learning in public speaking training. To trainers, so they can improve their competence as educators, especially andragogical competence in public speaking training. It is hoped that in other studies, we can see some other factors that have not been examined in this study.Keywords: Andragogical Competence, Learning Motivation


2020 ◽  
Vol 9 (1) ◽  
pp. 71
Author(s):  
Dwi Witri Anggraini ◽  
Indrayuda Indrayuda

Abstract This study aims to express the factors that influence the existence of Madam balanse dance at Seberang Palinggam. Type of this research was a qualitative study with using descriptive method. The main instrument of this study was the researcher. The additional instruments used were such as stationery, camera and flash disk. Techniques of data collection werecarried out by using literature study, observation, interviews, documentation. The steps in analyzing data were data collection, reduction, data presentation and drawing conclusions of the research. The results show that the dance originated from trading activity which led to cultural encounters, namely Portuguese culture (dance) with Nias culture (maena). The cultural meeting creates a form of art performance  namely Madam Balance Dance. The existence of the Madam balanse dance is influenced by several factors such as: customs, religion, community and government environment. This dance has changed its function from dance as a custom to dance as entertainment, this is because of the lack of interest in the community and the government of Padang to preserve and learn the Madam Balanse dance. One of the efforts to keep the Madam Balanse dance alive and sustainable is that the government have to promote or introduce the Madam Balanse dance again to the public. Keywords: Factors Affecting the Existence of Madam Balanse Dance


2021 ◽  
Vol 4 (3) ◽  
pp. 287-300
Author(s):  
Ali Kusno

The purpose of this study is to formulate a redefinition of vocabulary related to language wars. This study uses descriptive qualitative research methods. The data analysis technique uses an interactive model consisting of three analysis components: data reduction, data presentation, and drawing conclusions or verification. The activities of the three components are carried out in an interactive form with the data collection process. The rise of legal cases related to language is in line with the increasingly massive use of social media in society. These cases are part of the language war. Society, in general, is still common and even misunderstands related speech that is categorized as language war and has the potential to be caught in the law. Language war is the use of the language of a speaker/writer intentionally as a tool/weapon for self or group interests. Language wars are carried out directly or indirectly that attack the ideas, thoughts, behaviour, honour, or physical condition of a person or group of speech partners. Language wars include suggestions, criticism, ridicule, incitement, defamation, insults, and slander. More detailed definitions and socialization efforts to the public regarding various language criteria are preventive measures for various legal cases related to language.


Author(s):  
Faiq Ilham Rosyadi ◽  
Munaya Ulil Ilmi

Arabic learning must be dynamic following the challenges of the times. The incompatibility between planning and implementing Arabic learning caused by the COVID-19 pandemic has made Arabic learning nonoptimal. This research is oriented to describe E-learning implementation for Arabic learning during the Covid-19 pandemic. This research is library research using a qualitative approach with a descriptive analysis method. The data collection technique in this study was carried out by exploring reference books and journals. The analysis technique uses an interactive data analysis model, which is carried out through data collection, data reduction, data explanation, and conclusions. Based on the results and discussion, it can be concluded that the use of e-learning in learning Arabic during the pandemic can be carried out following the learning implementation plan that has been prepared. This is because e-learning has features that teachers need in four Arabic language skills, namely: listening skills, speaking skills, reading skills, and writing skills.


Author(s):  
Aulia Rahman ◽  
Asep Risman

The purpose of this study is to determine whether there is a relationship between financial behavior based on income, financial literacy and a personal lifestyle. This study uses primary data through a data collection process by distributing questionnaires online (using Google Forms) among the total of 50 respondents. The data analysis technique used here is SPSS, version 25. The results of this study indicate that there is a significant positive effect between financial literacy variables and financial behavior. Meanwhile, income and lifestyle variables seem to have no influence on financial behavior.


Author(s):  
Ratna Kumala Dewi

TTechnological developments are now in the era of super-smart society 5.0 which is an advanced solution to the 4.0 industrial revolution. The era of super-smart society 5.0 is a learning innovation that changes from basic literacy to digital literacy. This study aims to analyze the innovation of Biochemistry learning in the Department of Chemistry at UIN Sayyid Ali Rahmatullah Tulungagung in welcoming the era of super-smart society 5.0. The research method used descriptive qualitative. The data analysis technique was carried out using a literature review. The method of data collection was carried out by observation, distributing questionnaires, documentation, lecturer interviews, and student interviews. The research instrument consisted of observation sheets, questionnaires, and interview sheets. The results showed that in the era of super-smart society 5.0, lecturers and students were required to be quick in making decisions and solutions when learning Biochemistry. Lecturers must dig up information and look for innovations so that students can think ahead and keep up with the times according to the era of super-smart society 5.0. Lecturers act as tutors or teachers, facilitators, and inspire students to achieve learning objectives. Based on the results of the study, it can be concluded that lecturers must have the ability in digital literacy and train students to be able to think critically and creatively in learning Biochemistry in the era of super-smart society 5.0.


2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Hadi Wiryawan

AbstractThis paper would like to explain the hadith study of the tradition of "moing to the grave" conducted on 1 Shawwal of Idul Fitri in Simpang Empat village, Tangaran District, Sambas Regency, West Kalimantan Province. As for the data collection process, it is more dominant by taking the results of the interviews, also by including the literature that discusses this. The results of this study indicate that the tradition of moing to the grave has existed since the past and continues to develop along with the times. In addition, the tradition has Islamic values in it, namely: silaturahim, forgiving, and praying. Besides this tradition shows a lot of wisdom in it namely; remembering death, friendship, increasing the spirit of worship, and the most important thing is getting the reward.Keyword: moing ke kuburan; ziarah kubur; idul fitri AbstrakTulisan ini hendak menjelaskan kajian hadis mengenai tradisi “moing ke kuburan” yang dilakukan pada 1 Syawal hari raya Idul Fitri di desa Simpang Empat, Kecamatan Tangaran, Kabupaten Sambas, Provinsi Kalimantan Barat. Adapun dalam proses pengambilan data lebih dominan dengan mengambil dari hasil wawancara, juga dengan menyertakan literatur-literatur yang membahas hal demikian. Adapun hasil dari penelitian ini menunjukkan bahwasanya tradisi moing ke kuburan telah ada sejak dahulu dan terus berkembang dengan seiring perkembangan zaman. Selain itu, tradisi tersebut memiliki nilai-nilai Islam di dalamnya yakni: silaturahmi, bermaaf-maafan, dan berdoa. Selain itu tradisi tersebut menunjukkan banyak hikmah di dalamnya yakni; mengingat kematian, silaturahmi, meningkatkan semangat beribadah, dan yang paling penting adalah mendapatkan pahala.Kata kunci: moing ke kuburan; ziarah kubur; idul fitri


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