This research aims to analyze the influence of audit fees, audit tenure, and financial distress on the audit quality of 30 property, real estate, and construction listed companies on Indonesia Stock Exchange in 2017-2020. Absolute discretionary accruals to detect earnings management are used to proxy audit quality. Audit fees are measured by the total fees paid to the auditor. Audit tenure is measured by total engagement between the auditor and the company. Financial distress is measured by the ratio of debt to equity. The analysis method used Multiple linear regression analysis with SPSS version 25. The result shows that audit fees are positively significant to audit quality. In contrast, audit tenure and financial distress are insignificant to audit quality.
One consequence of pandemic COVID-19 was that most companies implemented a hybrid working system (a mixture of work from home and office). During this period, employees at PT. XYZ who adopted the hybrid working system, experienced stress that caused by the usage of massive information and communication technology, that resulted in psychological detrimental effects. The objective of this study was to investigate the level and the types of digital stresses that faced by those employees. This research took place in March 2022, used a quantitative, online survey-based questionnaire named Digital Stressors Scale (α = 0.865) consisted of 50 questions with seven-points Likert Scale and convenient sampling technique, involving 107 employees of PT. XYZ as the participants. Data were then analyzed using descriptive statistics with the help of SPSS software. Result suggested that overall employees faced a high level of digital stress and the highest mean among the 10 dimensions of digital stress was invasion (M = 4.18, SD = 1.47 - stress about the tendency harming their individual personal data). The result is expected to help the management to think of various solutions to curb the problems as to improve the well-being of the employees working at PT. XYZ.
The lack of knowledge of different facial skin types is still a frequent problem in Indonesia. The purpose of this research is to build a facial skin type prediction system using machine learning to classify facial skin types based on Baumann Skin Type Solutionswhich provides information on different skin types and suitable skincare ingredients. The dataset is collected manually by distributing a questionnaire among Indonesian citizens. The prediction models are built using three machine learning methods namely SVM, XGBoost, and 1D-CNN, and compared using 5-fold stratified cross-validation. XGBoostachieved the best performance on facial skin type prediction and optimized through hyperparameter tuning using Bayesian Optimization with a result of 93.5% averaged F1-score.
Smooth Moves merupakan UMKM lokal asal Nusa Tenggara Timur yang menjual cemilan sehat seperti granola dan oat cookies dengan bahan baku sepenuhnya dari hasil pertanian Nusa Tenggara Timur. Pada masa kini, kemasan bukan hanya menjadi pelindung makanannya, tetapi sudah menjadi media promosi sehingga diperlukan desain ulang agar label kemasan Smooth Moves dapat menarik perhatian. Desain ulang ini akan dilakukan menggunakan metode Design Thinking dan dievaluasi. Metode Design Thinking dibagi menjadi 5 tahap, yaitu mewawancarai pemilik Smooth Moves, membuat creative brief, membuat 3 alternatif konsep desain, mewujudkan konsep tersebut, dan terakhir memfinalisasi desain yang terpilih. Setelah terpilih desain final, dilakukan evaluasi berdasarkan 8 faktor : komunikasi produk, elemen visual sebagai daya tarik kemasan, logo sebagai identitas merek, bentuk kemasan, huruf / tipografi, warna, ilustrasi, dan tata letak. Proyek ini diharapkan dapat menghasilkan kemasan Smooth Moves yang mampu merepresentasikan kebanggaannya terhadap Nusa Tenggara Timur serta dapat menjadi referensi bagi proyek desain serupa.
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