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The Effect of Competence, Independence, and Professional Auditors to Audit Quality
Lia Dahlia Iryani
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN
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DOI: 10.33751/jhss.v1i1.363
Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditors independence to audit quality, 3. To know auditors professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.
The Effect of Competence, Independence, and Professional Auditors to Audit Quality
Journal of Humanities and Social Studies Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : Lembaga Penelitian dan Pengabdian Nasyarakat Universitas Pakuan
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Full PDF (247.061 KB)
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DOI: 10.33751/jhss.v1i1.363
Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditor’s independence to audit quality, 3. To know auditor’s professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.
Communication Strategy Of Posyandu (Family Empowerment And Welfare) In Conveying Health Message To Community (A Case Study of Immunization Benefit Messages by Posyandu (Integrated Service Post) In Katulampa Village)
Shita Dewi Ratih P;
Ratih Siti Aminah
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN
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DOI: 10.33751/jhss.v1i1.366
This research is located in Katulampa, East Bogor District, Bogor City, West Java Province and has an area of 491 Ha. Regency of Cimahpar in the north, Regency of Tajur in the south, Regency of Baranangsiang in the west and Sukaraja Village in the east, Bogor Regency.Katulampa urban altitude is located at 500 meters above sea level and has a temperature and an average of 36 degrees Celsius (Katulampa Urban: 2011). The distribution of Katulampa Urban Village consists of 20 Rukun Warga (RW) (hamlets) and 107 Rukun Tetangga (RT). Posyandu is a program of the Ministry of Health which in its implementation cooperate with Posyandu. Before a program is socialized to the community, careful planning is made. In the planning of culture and social life and local wisdom in a region becomes important capital in the successful implementation of the program. The message to be conveyed should be able to reach as many people as possible (communicant). Communities targeted by messages are heterogeneous. After considering and discussing and reaching an agreement, the message from the center will be rolled into the ranks below, in this case to the provincial, municipality, district, administrative Village, RW and RT levels. The message was then restored in a more conical way by involving the Provincial Health Office and the community consisting of Posyandu Chairman, Posyandu Cadre and health workers. Mothers who have been informed about the benefits of immunization deliver it to the husband, who will usually decide whether the child should be immunized or not. Most husbands are already aware of the benefits of immunization for the health of infants and toddlers ages 0 months to five years. Posyandu cadres adapt to targeted community conditions. The prevailing culture in society is an important consideration in the persuasive of parents who have babies and toddlers.The communication strategy includes macro strategy (planned multi media strategy) and micro (single communication medium strategy).
Communication Strategy Of Posyandu (Family Empowerment And Welfare) In Conveying Health Message To Community (A Case Study of Immunization Benefit Messages by Posyandu (Integrated Service Post) In Katulampa Village)
Journal of Humanities and Social Studies Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : Lembaga Penelitian dan Pengabdian Nasyarakat Universitas Pakuan
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Full PDF (135.068 KB)
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DOI: 10.33751/jhss.v1i1.366
This research is located in Katulampa, East Bogor District, Bogor City, West Java Province and has an area of 491 Ha. Regency of Cimahpar in the north, Regency of Tajur in the south, Regency of Baranangsiang in the west and Sukaraja Village in the east, Bogor Regency.Katulampa urban altitude is located at 500 meters above sea level and has a temperature and an average of 36 degrees Celsius (Katulampa Urban: 2011). The distribution of Katulampa Urban Village consists of 20 Rukun Warga (RW) (hamlets) and 107 Rukun Tetangga (RT). Posyandu is a program of the Ministry of Health which in its implementation cooperate with Posyandu. Before a program is socialized to the community, careful planning is made. In the planning of culture and social life and local wisdom in a region becomes important capital in the successful implementation of the program. The message to be conveyed should be able to reach as many people as possible (communicant). Communities targeted by messages are heterogeneous. After considering and discussing and reaching an agreement, the message from the center will be rolled into the ranks below, in this case to the provincial, municipality, district, administrative Village, RW and RT levels. The message was then restored in a more conical way by involving the Provincial Health Office and the community consisting of Posyandu Chairman, Posyandu Cadre and health workers. Mothers who have been informed about the benefits of immunization deliver it to the husband, who will usually decide whether the child should be immunized or not. Most husbands are already aware of the benefits of immunization for the health of infants and toddlers ages 0 months to five years. Posyandu cadres adapt to targeted community conditions. The prevailing culture in society is an important consideration in the persuasive of parents who have babies and toddlers.The communication strategy includes macro strategy (planned multi media strategy) and micro (single communication medium strategy).
English Learning Using Pronouncing the Rhyme Method
Journal of Humanities and Social Studies Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : Lembaga Penelitian dan Pengabdian Nasyarakat Universitas Pakuan
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DOI: 10.33751/jhss.v1i1.367
The study aims to seek the kinds of phonological interference in the English pronounciation of teachers of North Bogor PAUD. The study is a descriptive qualitative research where data is collected by recordings, transcribing and identifying pronunciation difficulties. Based on the findings, factors such as intereference, the differences in the sound system in the two languages affect the teachers’ pronunciation. It is evident in the data the teachers of PAUD experienced difficulties in pronouncing the consonant phonemes /p/, /k/, /g/, /d/, /s/, /ð/, and the vowel phonemes /ə/, /Æ/. Diphthongs and stress are also a source of constraint. Keywords: interference, phonemes, diphthongs.
English Learning Using Pronouncing the Rhyme Method
Sari Rejeki;
Henny Suharyati
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN
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DOI: 10.33751/jhss.v1i1.367
The study aims to seek the kinds of phonological interference in the English pronounciation of teachers of North Bogor PAUD. The study is a descriptive qualitative research where data is collected by recordings, transcribing and identifying pronunciation difficulties. Based on the findings, factors such as intereference, the differences in the sound system in the two languages affect the teachers pronunciation. It is evident in the data the teachers of PAUD experienced difficulties in pronouncing the consonant phonemes /p/, /k/, /g/, /d/, /s/, //, and the vowel phonemes /?/, //. Diphthongs and stress are also a source of constraint. Keywords: interference, phonemes, diphthongs.
Authentic Assesment of The Lesson Planning Accomplished by The Indonesian Language and Literary Teachers in Bogor Secondary Schools
Talitha, Stella
Journal of Humanities and Social Studies Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : Lembaga Penelitian dan Pengabdian Nasyarakat Universitas Pakuan
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DOI: 10.33751/jhss.v1i1.368
Teachers are an significant element in the development of assessment instruments. Assessing is, therefore, one of the competencies that must be possessed by teachers . The teacher's understanding of the assessment can be reflected in the assessment presentation on the Lesson Plans (RPP). This study examines the preparation of authentic assessment of the even semester Lesson Plan in the Indonesian language curriculum at five high schools in Bogor. The applied method in this research is qualitatively descriptive research. The purpose of this study is to describe 1) the accuracy of the formulation of the problem with the basic competence and indicator, 2) the completeness of the assessment instrument, and 3) the selection of assessment type. The results showed that 90.9% BC or indicator evaluation instrument is made while 9.1% is not made. This causes the teacher unable to know the level of students' understanding of the BC. Ninety percents (90%) of instrument evaluation is less precise; while 10 % of the evaluation instrument is less precise, less appropriate. Forty ( 40 %) of evaluation instruments are complete and 60% are incomplete (no scoring guidelines and answer keys). There are seven development forms of authentic assessment, namely performance appraisal, project appraisal, portfolio assessment, written assessment, attitude assessment, self-assessment, and product assessment. Here is an overview of the authentic assessment form used by teachers. 20% of all indicators are studied, in the form of performance appraisals, the type is the oral practice . Meanwhile, 80% is a written assessment, in the form of multiple choice test and description (short field and essay). This shows that most teachers do not take advantage of other forms of authentic assessment. Keywords: authentic assessment, basic competencies, indicators.
Authentic Assesment of The Lesson Planning Accomplished by The Indonesian Language and Literary Teachers in Bogor Secondary Schools
Suhendra ,;
Rina Rosdiana;
Stella Talitha
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN
Show Abstract
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Download Original
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Original Source
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Full PDF (266.882 KB)
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DOI: 10.33751/jhss.v1i1.368
Teachers are an significant element in the development of assessment instruments. Assessing is, therefore, one of the competencies that must be possessed by teachers . The teacher's understanding of the assessment can be reflected in the assessment presentation on the Lesson Plans (RPP). This study examines the preparation of authentic assessment of the even semester Lesson Plan in the Indonesian language curriculum at five high schools in Bogor. The applied method in this research is qualitatively descriptive research. The purpose of this study is to describe 1) the accuracy of the formulation of the problem with the basic competence and indicator, 2) the completeness of the assessment instrument, and 3) the selection of assessment type. The results showed that 90.9% BC or indicator evaluation instrument is made while 9.1% is not made. This causes the teacher unable to know the level of students' understanding of the BC. Ninety percents (90%) of instrument evaluation is less precise; while 10 % of the evaluation instrument is less precise, less appropriate. Forty ( 40 %) of evaluation instruments are complete and 60% are incomplete (no scoring guidelines and answer keys). There are seven development forms of authentic assessment, namely performance appraisal, project appraisal, portfolio assessment, written assessment, attitude assessment, self-assessment, and product assessment. Here is an overview of the authentic assessment form used by teachers. 20% of all indicators are studied, in the form of performance appraisals, the type is the oral practice . Meanwhile, 80% is a written assessment, in the form of multiple choice test and description (short field and essay). This shows that most teachers do not take advantage of other forms of authentic assessment. Keywords: authentic assessment, basic competencies, indicators.
Do Middle School Science Textbook Enclose an Entity of Science Literacy?
Ardianto, Didit;
Pursitasari, Indarini Dwi
Journal of Humanities and Social Studies Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : Lembaga Penelitian dan Pengabdian Nasyarakat Universitas Pakuan
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DOI: 10.33751/jhss.v1i1.369
This study aims to analyze the middle school of science the textbook based on science literacy. We used descriptive analysis to explore the domain of science literacy at 3 middle science textbooks. Observation Sheet that contain the domain of science literacy (adopted from Chiappetta, Fillman & Sethna) is used to capture the present category of science literacy (body of knowledge, way of investigating, way of thinking, and interaction of science, technology and society) in any textbook. The results showed that middle school science textbooks have not yet provide a balance between body of knowledge, way of Investigating, way of thinking, and interaction of science, technology and society. The Middle science textbooks still dominate with science as a way of knowledge. Middle School science textbook that used to support science teaching should be provide balance on all four aspects of science literacy. Therefore, The development that focusing on middle school science textbooks based on science literacy need to be implemented.
Do Middle School Science Textbook Enclose an Entity of Science Literacy?
Didit Ardianto;
Indarini Dwi Pursitasari
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 1, No 1 (2017): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN
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Full PDF (239.791 KB)
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DOI: 10.33751/jhss.v1i1.369
This study aims to analyze the middle school of science the textbook based on science literacy. We used descriptive analysis to explore the domain of science literacy at 3 middle science textbooks. Observation Sheet that contain the domain of science literacy (adopted from Chiappetta, Fillman Sethna) is used to capture the present category of science literacy (body of knowledge, way of investigating, way of thinking, and interaction of science, technology and society) in any textbook. The results showed that middle school science textbooks have not yet provide a balance between body of knowledge, way of Investigating, way of thinking, and interaction of science, technology and society. The Middle science textbooks still dominate with science as a way of knowledge. Middle School science textbook that used to support science teaching should be provide balance on all four aspects of science literacy. Therefore, The development that focusing on middle school science textbooks based on science literacy need to be implemented.