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All Journal Aktiva : Jurnal Akuntansi dan Investasi Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal El-Pustaka AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Informasi, Perpustakaan, dan Kearsipan (JIPKA) Jurnal Perpustakaan dan Informasi (JAPRI) Bharasumba Jurnal Multidispliner Jurnal Multidisipliner Kapalamada HYPOTHESIS : MULTIDISCIPLINARY JOURNAL OF SOCIAL SCIENCES De Facto: Journal of international multidisciplinary sciences
Rohmaniyah, Rohmaniyah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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PENENTUAN FEE AUDIT TERHADAP INDEPEDENSI AUDITOR Rohmaniyah, Rohmaniyah
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.241 KB) | DOI: 10.35835/aktiva.v2i1.167

Abstract

Fee is a fee received by a public accountant after carrying out its audit services, the amount depends on the assignment risk, the complexity of the services provided, the level of expertise required to execute the service, the corresponding KAP cost structure. Indepedence is a mental attitude that is free from influence, not controlled by other parties. This research uses descriptive qualitative approach. Sources of data in this study in the form of primary data. Data obtained through interviews with auditors recorded by unstructured / non-formal. Informants in this study is one of the auditors who work in KAP Lisa Buntaran who have sufficient experience in auditing. The results of this study indicate that in practice the audit fee is determined by the KAP and there is bargaining with the client. Additional fees will exist when the client requests to investigate the findings listed on the paper to be further explored. The auditor's indepedence is not affected by fees paid by the client. KAP still uphold the independence and keep following the professional code of ethics. The effectiveness of auditor audits looks at prepared papers and analyzes paperwork originating from clients and third parties.
EFEKTIVITAS PENGAWASAN DEWAN PENGAWAS SYARIAH (DPS) TERHADAP OPERASIONAL BANK SYARI’AH Rohmaniyah, Rohmaniyah; Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.737 KB) | DOI: 10.35835/aktiva.v1i2.140

Abstract

In this study, there are three research focus into the main study. First, how do DPS oversight mechanisms. Second, what are the factors supporting and inhibiting DPS supervision. Third, how the effectiveness of the supervision of DPS PT. Prima Sarana Mandiri Pamekasan. This study uses a qualitative approach with descriptive. Data source obtained through interviews and documentation. The results of this study indicate that in overseeing new product there are several steps being taken by the DPS, namely: first, DPS asked for an explanation to the board of directors of the new products that will be issued. Second, check if the new product in accordance with Islamic principles. Third, give an opinion on the sharia new product. In determining the effectiveness of the supervision of DPS, there are three things that made any indication, that is the way DPS oversight, supporting factors and obstacles as well as supervision of DPS output. How do DPS supervision in PT. SRB Sarana Prima Mandiri are in accordance with the system of supervision that have been defined in the SEBI (Circular Letter of BI), ways are also aided by the many contributing factors that facilitate DPS oversight. In terms of output, there were no operational products and products that come out of the principles of sharia, so the conclusion DPS oversight conducted in PT. SRB Sarana Prima Mandiri declared effective
LITERASI INFORMASI MASYARAKAT DESA TANJUNG DAYANG UTARA, KECAMATAN INDRALAYA SELATAN, KABUPATEN OGAN ILIR MELALUI BUDAYA WARUNG Iswara, Dwi Fuji; Rohmaniyah, Rohmaniyah
Jurnal Multidisipliner Kapalamada Vol. 3 No. 01 (2024): JURNAL MULTIDISIPLINER KAPALAMADA
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/kapalamada.v3i01.993

Abstract

The purpose of this study was to describe and analyze the factors underlying the formation of roadside stall culture and information literacy. The research method used qualitative research method. The data collection technique used was observation, interviews, and documentation. The result of this study showe roadside stall culture was formed based on the history of the village community to set strategies of defending themselves from Dutch colonialism by creating gathering habits. After the Dutch colonial period ended, this gathering habit became attached to the village community. The ‘ warung’ was considered the most strategic place for gathering. This place can accommodate all people from various backgrounds to chat, have fun, establish silaturahmi/hospitality, relax from daily activities, and get the information needed. Roadside stall culture fulfills four cultural systems, namely: culture, social, personality, and organism. Roadside stall culture is very closely related to information literacy and Hubermas' theory of public space. The Tanjung Dayang Utara village community has implemented the IFLA information literacy standard in supporting its work, from the access, evaluation, to usage stages.
PERKEMBANGAN PROSES PENGIRIMAN NASKAH (KARYA PENULIS) DI ERA DIGITALISASI : STUDI PADA GRAMEDIA DIGITAL PUBLISHING SYSTEM Rohmaniyah, Rohmaniyah; Walian Dan, Riki
Jurnal Perpustakaan dan Informasi Vol. 6 No. 1 (2024): JAPRI: JURNAL PERPUSTAKAAN DAN INFORMASI
Publisher : UPT Perpustakaan Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article examines the development of manuscript submissionprocesses in the era of digitalization, particularly through the Gramedia DigitalPublishing System, using a descriptive qualitative research method. The studydescribes how digital technology has transformed the way publishing operates,facilitating authors in submitting their works more efficiently. The advantages ofthis system, such as ease of access, fast processes, and structured manuscriptmanagement, are discussed alongside evaluations of potential drawbacks, such aslimited internet access and increased competition among authors. Thus, this articlehighlights the importance of adapting to technology to support the creative processand distribution of works in the digital era.
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Alfian, Nurul; rohmaniyah, rohmaniyah; Amar, Siti Salama; Kusuma, Andriani; Aina, Muslimatul; Fajar, Achmarul
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2043

Abstract

This study aims to analyze the effect of good corporate governance on the company's financial performance. This research is a quantitative research. The data source in this research uses secondary data in the form of financial reports. The population in this study is LQ45 companies for the 2020-2021 period and the sampling technique in this study uses this purposive sampling technique so that the sample is 45 companies. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that there is no simultaneous effect of the board of commissioners, board of directors and audit committee on financial performance while partially indicating that among the three variables there is no effect on financial performance.
Pemanfaatan Layanan Perpustakan Keliling Terapung Ditpolairud Polda Sumatera Selatan Bagi Masyarakat Pesisir Siregar, Pitu Melati; Rohmaniyah, Rohmaniyah
Jurnal Informasi, Perpustakaan, dan Kearsipan (JIPKA) Vol 3, No 2 (2024): Juni 2024
Publisher : Jurnal Informasi, Perpustakaan, dan Kearsipan (JIPKA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jipka.v3i2.75963

Abstract

Dalam memenuhi kebutuhan informasi masyarakat secara menyeluruh dapat dilakukan salah satunya dengan layanan perpustakaan keliling sehingga akan memungkinkan bagi masyarakat  yang berada jauh dari layanan perpustakaan umum dapat memanfaatkan layanan perpustakaan. Penelitian ini bertujuan untuk mengetahui pemanfaatan layanan perpustakaan bagi masyarakat pesisir berdasarkan model pemanfaatan R-I-R (Reason-Interaction-Result), kendala yang dihadapi serta upaya mengatasi kendala dalam pemanfaatan layanan perpustakaan oleh masyarakat pesisir di Perpustakaan Keliling Terapung Ditpolairud Polda Sumatera Selatan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil dari penelitian ini menggambarkan alasan masyarakat memanfaatkan layanan perpustakaan cenderung untuk alasan pribadi baik kognitif maupun afektif. Interaksi yang masyarakat rasakan berupa koleksi yang up to date, kemudahan akses terhadap koleksi serta keterbaruan pada koleksi yang disediakan sehingga pemenuhan kebutuhan informasi masyarakat terpenuhi.  Dari interaksi tersebut maka akan memberikan hasil dari proses interaksi berupa perasaan senang dan nyaman saat berada di perpustakaan, serta mendapatkan informasi dan pengetahuan baru setelah memanfaatkan layanan perpustakaan. Kendala yang dialami disebabkan oleh faktor alam dan penentuan lokasi serta jadwal layanan perpustakaan. Upaya yang dilakukan untuk mengatasi kendala yaitu dengan melakukan koordinasi dengan pimpinan berdasarkan apa yang menjadi kendala teknis di lapangan. Staf juga berupaya dalam penyediaan fasilitas seperti buku, penyediaan kebutuhan logistik dan memberikan hiburan atau kegiatan yang bersifat edukatif agar masyarakat merasa nyaman dan betah saat memanfaatkan layanan perpustakaan.
PENATAAN ULANG RUANGAN DAN KOLEKSI BUKU PERPUSTAKAAN DALAM UPAYA PENINGKATAN MINAT BACA DAN KUNJUNGAN SISWA DI PERPUSTAKAAN UPT SMA NEGERI 7 BANYUASIN PADA MASA COVID-19 Sajidah, Ana; Kurnia Vlora, Rani; Rohmaniyah, Rohmaniyah
Jurnal Multidisipliner Bharasumba Vol 3 No 2 (2024): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v3i2.1103

Abstract

The COVID-19 pandemic has had a significant impact on various sectors, including education. During that time, it has been observed that the reading interest in Indonesia, especially among school students, has decreased significantly due to the shift to remote learning The condition of the library also greatly affects its visitors. The spatial arrangement and collection at the UPT SMAN 7 Banyuasin Library are still disorganized and not fully optimized for its primary function as a school library. Therefore, the research aims to understand the rearrangement of space and collection of library materials in relation to increasing students' reading interest and visits to the library. The study is a descriptive qualitative research with data collection through observation, interviews, and direct documentation. The results of the study show that after the rearrangement of the space and library collection at the Banyuasin Library, which previously had few visitors, many students and teachers now visit the library, using it as a place for learning and as a center for literacy activities and creating reading boards.
PERAWATAN DAN PELESTARIAN BAHAN PUSTAKA DI UNIT PELAKSANA TEKNIS PERPUSTAKAAN POLITEKNIK NEGERI SRIWIJAYA PALEMBANG Agustin, Ita; Rohmaniyah, Rohmaniyah
HYPOTHESIS : Multidisciplinary Journal Of Social Sciences Vol 2 No 02 (2023): HYPOTHESIS : Multidisciplinary Journal Of Social Sciences
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/hypothesis.v2i02.716

Abstract

This research aims to reveal the extent to which the role of the Palembang community in maintaining traffic order in the local area. The research approach used is qualitative with a focus on literature review equipped with supporting data to support the content of the research results. This research aims to identify the influence of culture and social norms on traffic awareness in Indonesia. Values that support high traffic awareness, such as mutual respect, concern for shared safety, and individual responsibility, are important factors in shaping public awareness of traffic. In addition, this research also highlights the role of communities in shaping traffic awareness. Through community activities, such as safety campaigns, joint patrols, and participation in educational programs, people are actively involved in maintaining traffic order in their neighborhoods. Based on the results of the research, it can be said that the Palembang community still does not play an active role in the implementation of traffic order and is still dependent on what is done by the Palembang Police Traffic Unit itself.
PERAN PERPUSTAKAAN DALAM MENGEMBANGKAN LITERASI DAN PENGETAHUAN MASYARAKAT Rohmaniyah, Rohmaniyah; Sari, Kartika
DE FACTO : Journal Of International Multidisciplinary Science Vol 2 No 02 (2024): DE FACTO : Journal Of International Multidisciplinary Research
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/defacto.v2i02.1023

Abstract

Libraries have a crucial role in developing community literacy and knowledge. As a center for information and learning, libraries provide access to a variety of diverse information resources, both in physical and digital form. With collections of books, journals, magazines and electronic databases, libraries offer opportunities for the public to expand their knowledge in various fields of science. The library also functions as a place for lifelong learning. Educational programs such as workshops, seminars and courses organized by libraries help improve people's literacy skills and technical knowledge. In addition, libraries are often centers of cultural and social activities that can raise awareness of local and global issues. In the context of literacy, libraries play an important role in developing reading and writing skills. The various literacy programs offered, such as book clubs and storytelling sessions, encourage an interest in reading from an early age. Apart from that, libraries also play a role in reducing information gaps in society. By providing free or low-cost access to information, libraries help address inequalities in access to knowledge.
Pengaruh Audit Tenure dan Auditor Switching pada Kualitas Auditor Putri, Devi Lestari Pramitha; Habibi, Nursyaikhairul; Syahadatina, Rika; Alfian, Nurul; Rohmaniyah, Rohmaniyah; Gazali, Gazali
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1272

Abstract

The purpose of this research is to determine the influence of audit tenure and auditor switching on audit quality. This research uses quantitative methods. This research aims to analyze the causal relationship used to explain the influence of the independent variables, namely audit tenure and auditor switching on the dependent variable, namely audit quality. After determining the scope of the research, the researcher then determines the population to be tested. The population in this study are manufacturing companies listed on the IDX. Population is the entire group of people, events, or things and interests that researchers wish to investigate. The sampling technique used in determining the sample was purposive sampling. The results of this research are that audit tenure has no effect on audit quality and auditor switching has an effect on audit quality.
Co-Authors Agustin, Ita Aina, Muslimatul Alfian, Nurul Amar, Siti Salama Fajar, Achmarul Fitriah, Sonya Nur Fitrianti, Rani Nur Gazali Gazali Habibi, Nursyaikhairul Iswara, Dwi Fuji Jayawarsa, A.A. Ketut Kartika Sari Kurnia Vlora, Rani Kusuma, Andriani Puspitasari, Sherly Putri, Devi Lestari Pramitha Rahayu, Runik Puji Rosita, Wiwid Rosy Aprieza Puspita Zandra Sajidah, Ana Siregar, Pitu Melati Solehati, Indah Syahadatina, Rika Walian Dan, Riki