Repository UMUS: Recent submissions
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Yusuf Naufal, Muhammad (July 30, 2022)[more][less]
Abstract: Negla Village is a village in Losari District, Brebes Regency with the largest population and is included in the category of underprivileged villages in the Brebes Regency area. The distribution of the Family Hope Program (PKH) is not easy and there are several obstacles in this area. In fact, it is often accepted by parties who do not meet the criteria. There are many findings among individuals who are considered economically capable of owning a vehicle, but a large number of underprivileged individuals are not helped. The aim of this research is to build a Decision Support System Application using the Simple Additive Weighting (SAW) method. In this study using Criteria and Sub Criteria to perform the calculation process. The results of this study are Rumini's rank 1 with a value of 61, Maski's rank 2 with a value of 55 and Sutinah's rank with a value of 52 who are entitled to assistance from the Family Hope Program. Files in this item: 1
55201180009-MUHAMMAD YUSUF NAUFAL.pdf (9.887Mb) -
Feyzar Alkautsar, Arief (July 26, 2022)[more][less]
Abstract: Along with the increasing economy in the Majenang area as a center for agricultural and plantation products, transportation access is urgently needed to support the distribution of agricultural products and small industries. The only access for public traffic from West Java to Central Java via Majenang City is the Wangon National road – the West Java border, so that on this road traffic jams and accidents often occur. To reduce congestion and reduce traffic accidents, the Cilacap Regency Government opened an alternative route through the district road section from Wanareja – Nyakra – Cigaru – into the Majenang northern ring road which crosses the Cijalu river, so bridge access is needed. Cijalu Bridge is one of the bridges located over the Cijalu River, Majenang District, which is an alternative route to support the smooth flow of traffic between Cilacap Regency and Banjar City, West Java Province URI: http://192.168.252.215:8080/xmlui/handle/123456789/172 Files in this item: 1
22201190071 -ARIEF FEYZAR ALKAUTSAR.pdf (1.679Mb) -
Wulan safitri, Tri (May 29, 2022)[more][less]
Abstract: Weak internal controls can trigger employees to commit fraud in running an accounting information system that can harm the company. This study aims to determine and analyze the effect of accounting information systems and internal control on employee performance. The data used is primary data obtained from the distribution of questionnaires at several salted egg companies in Brebes Regency. As for the sample in this study as many as 75 respondents. The method used is multiple linear regression. The method of determining the sample is simple random sampling method. The results of research on accounting information system variables and internal control have a simultaneous effect on employee performance, while partially internal control does not have a positive effect on employee performance. Next, examine other factors that affect employee performance. URI: http://192.168.252.215:8080/xmlui/handle/123456789/171 Files in this item: 1
62201180023-TRI WULAN SAFITRI.pdf (1.154Mb) -
Fitri Ulwiyah, Nurul (July 25, 2022)[more][less]
Abstract: This study aims to determine the effectiveness of short film media on the ability to write short stories in class XI students of SMK Telekomunikasi Harapan Kita Ketanggungan. This research belongs to a type of pseudo-experimental research with a design is Posttest Only Control Design. The population of this study is students of class XI SMK Telekomunikasi Harapan Kita Insured Sampling techniques using saturated samples. Based on sampling from two classes obtained class XI Multimedia as an experimental class and TBSM class as a control class. The method of data collection by conducting a test of the ability to write short stories. The validity of the instrument used is the validity of the content which is followed by consultation with experts (expert judgement). The reliability test of the instrument using the Cronbach Alpha formula was obtained by 0.673. The results of the t-test analysis of the dataposttest of the plurality of writing short stories of the control class and the experimental class showed that the results of the t-test analysis obtained a calculation of 3.892 with a ttable of 0.052. df = 17 and p = 0.000. The p-value is less than the sifnifikansi level of 0.05 Files in this item: 1
88201180020-NURUL FITRI ULWIYAH.pdf (2.277Mb) -
Kosim Anas, Nanang (September 7, 2022)[more][less]
Abstract: The purpose of this study was to determine the effect of substitution of breadfruit flour on the moisture content, ash content and organoleptic donuts. This study used a completely randomized design (CRD) consisting of 4 treatments with concentrations of breadfruit flour (0%: 100%), P1 (35%: 65%), P2 (40%: 60%) and P3 (45%: 55 % ) The observed variables consist of water content , color ash content , aroma taste and texture so that the utilization of breadfruit flour can be effectively used in . substitution of wheat flour in an effort to minimize the use of wheat flour and imports of wheat flour. The data was processed using one way ANOVA test, and if it had a significant effect, it was continued on Duncan's follow-up test. The results showed that based on the results of the water content test and the results of the I level test the use of breadfruit flour as a substitute for wheat flour in donuts had the nutritional content in accordance with the requirements of SNI 01 2000, based on the results of organoleptic test of the preferred donut, namely the composition of breadfruit flour: flour. flour with a concentration of ( 35 % : 65 % ) with organoleptic test value of taste = 5,78 aroma 5,73 , color = 5,75 , texture 5,95 and preference = 6,20 . With a moisture content of 15.88% water, and an ash content of donuts substituted with breadfruit flour of 0.73%, the lower the concentration of breadfruit flour the more preferred by consumers, based on the results of research on substitution of breadfruit flour in the manufacture of donuts has a significant comparison with wheat flour, but breadfruit flour can be used as a substitute for wheat flour as a raw material for making donuts with a distinctive taste, aroma of breadfruit, a slightly brownish color and a slightly hard texture. However, from the hedonic test, the panelists liked donuts with breadfruit flour as the raw material. Files in this item: 1
41203180016-NANAG KOSIM ANAS.pdf (2.128Mb) -
Atussholiha, Annissa (July 23, 2022)[more][less]
Abstract: This study has the main objective of knowing how the influence of E-WOM (electronic word of mouth) and the appeal of the decision to visit the Rest Area Heritage KM 260B. This study uses a quantitative research type with the SPSS version 22 method. The population used in this study is all visitors in the Heritage Rest Area with a sample of 101 respondents, consisting of 16 questions and obtained by distributing questionnaires to all Rest Area Heritage visitors. offline (paper) and online (google form). The results showed that the E-WOM variable had a positive effect on visiting decisions with a significance value (sig) of 0.000 < probability 0.05 and a tcount of 5,458 > ttable of 1,985. The attractiveness variable has a positive effect on the decision to visit with a significance value (sig) of 0.009 < probability 0.05 and a tcount of 2.667 > ttable of 1.985, so it can be interpreted that the variation of all independent variables, namely E-WOM and attractiveness can affect the decision to visit. Files in this item: 1
61201180005-ANNISA ATUSSHOLIHA.pdf (2.459Mb) -
indah permatasari, puspa (July 18, 2022)[more][less]
Abstract: Background : Along with the development of soccer in Indonesia, now there are many soccer schools that aim to train and educate prospective soccer players from an early age. In it there is a training program for young athletes not only to train physically, but must still pay attention to their nutritional needs to increase stamina and performance of soccer players. Objective : This study aims to determine the relationship between the level of nutritional knowledge of nutritional intake, BMI, and frequency of isotonic drinks in SSB Dewantara Brebes students. Methods : This study uses a cross-sectional design and a non-probability technique sampling with purposive sampling type 53 respondent. Result : Research can show that there is a relationship between nutritional knowledge on nutritional intake with a value (p = 0,020), BMI with a value (p=0,003), and not there is a relationship between nutritional knowledge on the frequency of isotonic drinks with value (p = 0,315). Conclusion : This study has a relationship between the level of nutritional knowledge and intake of nutrition, BMI, while the frequency of isotonic drinks has no relationship in SSB students Dewantara Brebes. URI: http://192.168.252.215:8080/xmlui/handle/123456789/161 Files in this item: 1
13211180001-PUSPA INDAH PERMATASARI.pdf (1.976Mb) -
Febriyanti Putri, Rifqoh (August 18, 2022)[more][less]
Abstract: By the curriculum in Indonesia, every new student at SMK or SMA is required to choose a major that matches the interests and talents they have for the selection of majors that are very influential in determining their future after finishing school, whether it's continuing to college directly or working. This research will assist in the selection of majors for new students at SMK Madani Brebes with a Web-based method with the Simple Additive Weighting method according to predetermined criteria. In this study, researchers used four criteria that will be used in deciding to choose majors, namely interests, talents, job opportunities, and facilities. With this decision-making system, it is hoped that it can help make decisions by the goals to be achieved. Files in this item: 1
55201180014- RIFQOH FEBRIYANTI PUTRI.pdf (4.546Mb) -
Girmaliya, Windy (August 26, 2022)[more][less]
Abstract: Current Ratio (CR), Return On Equity (ROE), and Debt To Equity Ratio (DER) are some indicators in analyzing Stock Return. This study aims to determine 1) the effect of the Current Ratio on Stock Return for the 2016-2020 period, 2) the effect of Return on Equity on the 2016-2020 stock return, 3) the effect of the Debt to Equity Ratio on the 2016-2020 stock return. 4) the effect of the Current Ratio, Return on Equity, Debt to Equity Ratio simultaneously on Stock Return for the 2016-2020 period. This type of research is a comparative causal research. The population of this research is the Food and Beverages company for the period 2016-2016. Samples were taken using purposive sampling technique. The sample is 19 companies from 32 Food and Beverages companies listed on the Indonesia Stock Exchange in 2016-2020, so that the research data analyzed are 95. The data collection method used is documentation. The data analysis technique used is descriptive statistics, classical assumption test, and multiple linear regression analysis. Based on the proposed test using the t test, the keys are that: 1) Current Ratio has a negative and insignificant effect on Stock Returns with a tcount of 1.438 < ttable 1.66159 and a significant value of 0.154> 0.05 and the magnitude of the effect is -2, 2 % ; 2) Return On Equity has a positive and significant effect on Stock Return with a value of tcount 3.283 < ttable 1.66159 and a significance value of 0.001 <0.05 and the magnitude of the effect is 56.3%; 3) Debt to Equity Ratio has a negative and insignificant effect on stock returns with a value of tcount -1.589 < ttable 1.66159 and a significance value of 0.115 <0.05 and the magnitude of the effect is -5%. Based on the coefficient of determination of 0.136, which means 13.6%, it shows that stock returns can be explained by variations of the three independent variables while the rest is explained by other reasons outside the study such as other financial ratios or policies from companies or the government. URI: http://192.168.252.215:8080/xmlui/handle/123456789/156 Files in this item: 1
SKRIPSI WINDY GIRMALIYA.pdf (1.686Mb) -
Nihayah, wifqi (July 28, 2022)[more][less]
Abstract: This study aims to determine the language acquisition of children aged 4-5 years in terms of phonology in Raudhatul Athfal (RA) Man'baul Huda Siasem and its implications for Learning Language Skills In PAUD Institutions. The research design used in this research is descriptive qualitative research. The approach used is a qualitative approach. Data collection techniques used by using observation techniques and interview techniques. The validity of the data used in this study is source triangulation. The data analysis technique used in this research is the analysis technique using the equivalent method and the analysis technique of sorting certain elements. The results of the research are: (1) Describe the language acquisition of children aged 4-5 years in Raudhatul Athfal Man'baul Huda Siasem (2) Describe the implications of the results of this study on Learning Language Skills In PAUD. Language skills in children can be implicated in language teaching in early childhood education in accordance with the basic competency of 4.11, namely showing expressive language skills (expressing language verbally and nonverbally). The teacher could start by bringing some fruit pictures and asking the children. If the response given by the child is good enough, the teacher asks one of the children to explain the fruit so that it can indirectly improve the child’s performance ability. However, if the response is not good, the teacher can provide additional information related to the fruit so that it can improve the child’s competence. URI: http://192.168.252.215:8080/xmlui/handle/123456789/155 Files in this item: 1
88201180023-WIFQI NIHAYAH.pdf (4.505Mb) -
maylanti, dina (July 26, 2022)[more][less]
Abstract: Background: Diabetes Mellitus is a disease characterized by increased levels of glucose in the blood (hyperglycemia), arrowroot tubers (Maranta arundinacea L) have the ability to lower blood sugar 24% to 33% with the lowest glycemic index value of 14 compared to tubers. -other tubers. The content of substances in 100 grams of arrowroot tubers is (355.00 kcal), protein (0.70 g), fat (0.20 g), carbohydrates (85.20 g), calcium (8.00 g), phosphorus (22 g). .00 g), iron (1.50 g), vitamin B1 (0.09 mg), water (13.60 g). Objective: This study aims to determine the effect of adding arrowroot flour to food fiber content, sensory quality of wet noodles, and to determine the results of the proximate test. Research Methods: The research method used is the one-way ANOVA method to determine the real effect of adding arrowroot flour in the manufacture of wet noodles on the fiber content of food, as well as the sensory quality, and the proximate analysis. Results: The color sensory test results on arrowroot flour wet noodles ranged from 2.60 to 3.24 (yellow) with a P value of 0.038. The aroma of arrowroot flour wet noodles ranged from 2.60 to 3.16 (fragrant) with a P value of 0.151. The taste of arrowroot flour wet noodles ranged from 2.48 to 3.04 (savory) with a P value of 0.145. The texture of the arrowroot flour wet noodles ranged from 2.80 to 3.40 (chewy) with a P value of 0.043. The dietary fiber content of arrowroot flour wet noodles ranged from 3.74% - 8.55% with a P value = 0.000. Proximate test results obtained wet noodles with a proportion of arrowroot flour containing carbohydrate content of 52.84%, protein content of 10.3%, fat content of 1.27%, ash content of 1.2%, and water content of 34.39. Conclusion : Based on the results of the one-way ANOVA test, the proportion of arrowroot flour with wheat flour had no effect on the aroma and taste of wet noodles. The proportion of arrowroot flour and wheat flour had a significant effect on the color and texture of wet noodles. The proportion of arrowroot flour and wheat flour on dietary fiber content has a significant effect on dietary fiber content of arrowroot flour wet noodles. URI: http://192.168.252.215:8080/xmlui/handle/123456789/154 Files in this item: 1
13211180017-DINA MARYANTI.pdf (849.6Kb) -
Azmiyati, Mutoharoh (July 26, 2022)[more][less]
Abstract: The road section Tanjung - Kersana is a Regency road that connects two sub-district capitals, namely Kersana District and Tanjung District, along with the development of industry in Kersana District and Tanjung District resulting in an increase in the volume of vehicles on the Tanjung - Kersana road section. This study aims to determine the dimensions, types and levels of damage to these roads. The research was conducted by means of a survey to obtain primary data so that it can be used as a reference for handling road maintenance. The method used is the PCI (pavement condition index) method. On the Tanjung – Kersana STA 0+000 to 6+000 road section, the types of crocodile skin (0,06%), crack damage (0,01%), edge cracks (0,42%), holes (0,01%), patches with a PCI value = 75 are included in the very good category. Handling carried out refers to the Practical Guide to Road Maintenance (1992) in the form of asphalting (P2), filling cracks (P4), filling holes (P5). So the road must be repaired immediately so that the damage does not get worse. Files in this item: 1
22201180031- AZMIYATI MUTOHAROH.pdf (2.113Mb) -
Ataqwa, Krisjayanti (August 24, 2022)[more][less]
Abstract: Cookies are pastry products made from wheat flour which have a sweet taste and long shelf life cookies, to add good nutritional value by adding the formulation of mung bean flour and moringa leaf flour. The purpose of this study was to determine the effect of the formulation of mung bean cookies with Moringa leaf flour ( Moringa oleifera L. ) and on the organoleptic and nutritional values . This study used a completely randomized design (CRD) consisting of 5 treatments with concentrations of wheat flour: mung bean flour: moringa leaf flour (100 %: 0 %: 0 %), ( 50 % : 10 % : 40 %) , ( 50 % 35 % : 15 % ) , ( 50 % 25 % -25 % ) , and ( 50 % : 15 % : 35 % ) . The observed variables consisted of organoleptic properties : color , aroma , taste and texture and properties of water content , ash content , protein content , fat content and carbohydrate content , in order to conform to the sni standard for cookie quality . The data was processed using one way ANOVA test, and if it had a significant effect, it was continued to Duncan's follow-up test. The results showed the addition of Moringa leaf flour to cookies had a significant effect on the chemical properties of water content, ash content, protein content, fat content and carbohydrate content, and organoleptic properties. . The results selected by the panelists on the organoleptic test of cookies were in the P3 treatment with the composition of wheat flour: mung bean flour: ng Moringa leaves (50%: 25%: 25%) with organoleptic test value of taste = 5.93, color = = 5.80 , aroma 5,68 , texture = 6,28 and liking = 6,20 . With carbohydrate nutrient content of 46.87 % , nutritional content of water content of 4.15% , ash content of 3.61% , protein content of 9.35% and fat content of 36.02 % . URI: http://192.168.252.215:8080/xmlui/handle/123456789/152 Files in this item: 1
41203180014-KRISJAYANTI ATAQWA.pdf (1.926Mb) -
Apriyani Khumaeroh, Susi (July 26, 2022)[more][less]
Abstract: This study aims to determine and analyze the effect of income on capital expenditures, special allocation funds (DAK) on capital expenditures, excess budget calculation (SiLPA) on capital expenditures, income, special allocation funds (DAK) and excess budget calculations (SiLPA). to capital expenditures. In the BLUD UPTD Puskesmas Tanjung, the increase in the implementation of capital expenditures occurred in the fourth quarter of a budget period, as well as the Special Allocation Fund (DAK) which experienced an accumulation of accountability at the end of the year because the implementation of planned activities could not be carried out due to the many activities that had to be done. held. When the planned budget is not absorbed optimally, it will add to the accumulation of the remaining budget calculations at the end of the previous year's fiscal year.The research was conducted using quantitative research using secondary data. The population in this study is the financial report of the BLUD UPTD Tanjung Health Center in 2018-2020. The sample in this study was 36 data, the sampling technique used was purposive sampling technique. The data analysis technique used SPSS 16.0 program.The results of this study indicate that 1) Income has a significant effect on capital expenditures. 2) The Special Allocation Fund (DAK) does not have a significant effect on capital expenditures. 3) The Remaining Budget Calculation (SiLPA) has a significant effect on capital expenditures. 4) Revenue, Special Allocation Fund (DAK) and Budget Calculation Excess (SiLPA) simultaneously have an effect on capital expenditure. Files in this item: 1
62201180029-SUSI APRIYANI KHUMAEROH.pdf (1.841Mb) -
A'Raf An Naba, Darso (July 27, 2022)[more][less]
Abstract: The decision support system for selecting the best graduating student using the SAW "Simple Additive Weighting" method is a system that can determine decisions for choosing the best graduating student based on established criteria and alternatives. The determination of the Best Graduating Student has several criteria or aspects. Among these criteria are a 4-year study period, a minimum GPA of 3.50, no C grades, and achievements in both academic and non-academic areas. These criteria are used by the campus in determining the Best Graduating Student. The criteria can also be adjusted according to the regulations of each university. With the Decision Support System using the SAW "Simple Additive Weighting" method, it can speed up and facilitate the Academic and Student Affairs Bureau (BAAK) in making decisions to select the best graduating student according to the established criteria. Files in this item: 1
55201170016- DARSO.pdf (2.199Mb) -
fasikha, fitriyani (March 19, 2022)[more][less]
Abstract: Background: Elementary school children are vulnerable to nutritional problems such as underweight and overweight, especially during the pandemic. Factors that affect the nutritional status of children such as nutritional knowledge, knowledge of covid-19, food intake and physical activity. Objective: This study aims to determine whether there is a relationship between nutritional knowledge, food intake and physical activity with the nutritional status of school children at MI Mamba'ul Hisan. Methods: The method used is interview using a cross sectional approach, namely the researcher takes data on the independent variable and the dependent variable. This research was conducted at MI Mamba'ul Hisan with a sample size of 81 students. Results: Based on the results of statistical tests using the Chi-square test, the p value of nutritional knowledge was 0.799, the p-value of covid-19 knowledge was 0.231, the p-value of fat intake was 0.641, the p-value of carbohydrate intake was 0.277, and physical activity was 0.977, i.e. >0.05, which means that there is no relationship with health status. Nutrition. While the p-value of energy intake is 0.000 and the p-value of protein intake is 0.006, which is <0.05, meaning that there is a relationship with nutritional status. Conclusion: there is no relationship between nutritional knowledge, knowledge of covid-19, physical activity, fat and carbohydrate intake. There is a relationship between energy intake and protein intake with nutritional status in MI Mamba'ul Hisan students. Files in this item: 1
13211180009- FITRIYANI FASIKHA.pdf (1.944Mb) -
Hadi, Abdul (July 27, 2022)[more][less]
Abstract: In order to enforce discipline, companies often make rules that can be implemented by employees so as to provide motivation and good disciplinary habits or culture to employees, so that employee performance is even more optimal. Good employee performance will have an effect on company productivity. The approach in this study uses quantitative methods. The location of this research is at PT. Long Rich Indonesia. The time of the research was carried out for 7 months starting in January 2022 from the start of submitting the title to completion in November 2022. The population in this study were 4540 employees of PT. Long Rich Indonesia. The sample in this study used 100 respondents. The sample in this study used 100 respondents. Hypothesis testing using multiple linear regression analysis. Data analysis using SPSS 25.0 program. The results of this study indicate that partially organizational culture has a significant influence on employee performance. Work motivation has a significant effect on employee performance, as well as the path coefficient test for work motivation as an intellectual variable between organizational culture and employee performance. Files in this item: 1
61201180076-ABDUL HADI.pdf (1.297Mb) -
Wulandari, Anis (August 12, 2022)[more][less]
Abstract: Packaging is a material used to accommodate and or wrap produk, whether it is in direct contact with produk or not. Packaging can be intended to meet consumer desires, expand market share, increase selling value, provide uniqueness of a product, and facilitate distribution and transportation as well as provide protection and maintain product quality. This study aims to assess the level of mechanical damage to salted eggs and test the level of consumer liking for various types of Brebes salted egg packaging, so that they canfind the best packaging for packaging salted eggs. This research consisted of two stages, namely testing the mechanical damage of salted egg products, and testing packaging preferences on 30 panelists. The packaging samples used are woven bamboo packaging, carton boxes, carton egg trays, plastic egg trays. Analysis of data using the non-factorial RAL method which was processed with the SPSS version 24 application with the Anova test and continued with the Duncan test. The results of data analysis show that various types of packaging have a real effect in protecting salted eggs from mechanical damage, while the packaging of carton egg trays is the most effective packaging to prevent mechanical damage. Analysis of the level of consumer favorability towards various types of packaging obtained a signification value of t > 0.05 so that H0 is accepted which means that various types of packaging have no real effect on the level of consumer liking Files in this item: 1
41203180011-ANIS WULANDARI.pdf (3.662Mb) -
Fadilah, Sokhibul (July 28, 2022)[more][less]
Abstract: The objectives of this study are: 1) To describe the structure of the novel "We Are Not Paper Scholars" by Jombang's Santani Khairen. 2) To describe the educational values contained in the novel "We Are Not Paper Scholars" by Jombang's Santani Khairen. 3) To describe the implications of the novel "We Are Not Paper Scholars" by Jombang's Santani Khairen in learning. The type of research used in this study is descriptive qualitative using a literary structural approach. Data collection techniques in this study used reading and note-taking. The validity of the data used in this study used technical triangulation and method triangulation. The data analysis technique used in this study was heuristics. The results of this study are: 1) The structural elements that build the novel "We Are Not Paper Scholars" by Jombang's Santani Khairen include theme, plot, characters, setting, point of view, style, and moral. 2) The educational values in the novel "We Are Not" by Jombang Santani Khairen include religious values, honesty, mutual assistance, cooperation, hard work, friendship, diligence, discipline, caring, democracy, and responsibility. 3) This research can be used in learning to analyze intrinsic elements in high schools using the 2013 curriculum, including Core Competence 3.9: Analyzing novel content and language, and Core Competence 4.9: Designing a novel or novelette by paying attention to content and language, both orally and in writing. Files in this item: 1
88201180012-SOKHIBUL FADHILAH.pdf (1.915Mb) -
Indriswari Roro A, Dwinda (September 29, 2022)[more][less]
Abstract: Previous studies have discussed the adoption of the International Financial Reporting Standard (IFRS) that can affect the relevance of information value and reliability as a proxy for the quality of accounting information. This is confirmed by agency theory in processing annual financial eports and submitting accounting information. Therefore, this study aims to determine and re-proven the effect of the adoption of IFRS on the quality of accounting information either partially or simultaneously with the object of research of public companies listed on the Indonesia Stock Exchange for the period 2017-2020. This type of research is quantitative research using secondary data types obtained from the annual financial statements of public companies listed on the Indonesia Stock Exchange. Determinatio of the sample was taken using purposive sampling technique which was then carried out tests such as descriptive statistical analysis test, classical assumption test, multiple linear regression analysis and research hypothesis testing. The test was carried out using SPSS version 25 software. Based on the tests that have been carried out, the resultsof this study indicate that the adoption of IFRS has a positive effect on the relevance of the information, the adoption of IFRS has a positive effect on reliability. In addition, the simultaneous adoption of IFRS has a significant effect on the relevance of information value and reliability. URI: http://192.168.252.215:8080/xmlui/handle/123456789/137 Files in this item: 1
62201180004-DWINDARISWARI RORO A.pdf (1.628Mb)