http://localhost:8080/xmlui/handle/123456789/10200 2026-04-18T18:15:35Z http://localhost:8080/xmlui/handle/123456789/10236 Title: Input Indicators of Audit Quality: A Framework Based on Literature Review Authors: Syalwa, Mutiara; Saftiana, Yulia; Susanto, Hendra; Yusrianti, Hasni Abstract: Audit quality is a fundamental aspect of ensuring the transparency and accountability of financial statements. This study investigates the input factors influencing audit quality, based on the IAASB (2014) framework, focusing on auditor values, ethics, attitudes, knowledge, skills, and experience. Using a systematic literature review (SLR) approach, 34 articles published between 2014 and 2024 were analyzed to identify key factors and theoretical perspectives, including Agency Theory and Stakeholder Theory. The findings highlight the significant impact of input factors such as auditor competence, independence, and ethical conduct on audit quality, while also revealing inconsistencies due to differences in research contexts, methodologies, and external influences like regulatory changes. By addressing these gaps, this study offers new insights into the relationship between input factors and audit reliability, emphasizing the need for integrated frameworks to enhance audit practices and ensure financial accountability. Keywords: audit quality, auditor competence, ethical conduct, systematic literature review (SLR) 2024-01-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/10235 Title: The Impact of Family Environment, Self-Leadership, and Entrepreneurship Education on Entrepreneurial Interest of Mechanical Engineering Students Authors: Aryasandy, Nensy; Yulastri, Asmar; Ganefri, Ganefri; Jalinus, Nizwardi; Mardizal, Jonni Abstract: The purpose of the study to investigate the impact of family environment, self-leadership quality, and entrepreneurship education on the entrepreneurial interest of mechanical engineering students at Universitas Negeri Padang. Data was collected through questionnaires distributed to 96 mechanical engineering students at UNP who have participated in entrepreneurship subjects. The relationship between the independent variables and entrepreneurial interest was analyzed using regression analysis. The results revealed a strong and statistically significant positive relationship between the home environment and interest in entrepreneurship, explaining 35.5% of the variation, with a p-value of 0.000. Similarly, self-leadership exhibited a positive impact of 47.1% on entrepreneurial interest with a significance value of 0.000. Additionally, entrepreneurship education showed a significant and positive effect of 25.4% on entrepreneurial interest among UNP mechanical engineering students, with a significance value of 0.000. These findings are valuable for understanding the factors influencing entrepreneurial interest among mechanical engineering students at UNP. It can be used to enhance the entrepreneurship education and preparation programs at UNP and provide better support for students aspiring to become entrepreneurs. Keywords: active participation; emotional support; entrepreneurial interest; practical experience; student motivation 2024-01-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/10234 Title: Business Activities Based on Business Model Canvas in Importance of Tourism Village Authors: Devi Sakuntalawati, Ratna; Ibad, Isyadul Abstract: The business activities in Pentingsari tourism village have yet to maximize profits for the village community fully. This research aims to develop a business activity model based on the Business Model Canvas (BMC) to enhance tourism management. Utilizing David Clark's capability theory, the study employs a quantitative approach, survey methods, and explanatory research. A census of 127 heads of households was conducted as respondents. Four variables are examined: two exogenous and two endogenous, analyzed through path analysis. Path coefficients were estimated using regression statistics with SPSS 25. The findings indicate that community empowerment in tourism management (X1) significantly influences the level of business activity (Y2) through collaboration among business actors (Y1), with a path coefficient of 0.734, supporting the hypothesis (Ha). Additionally, achieving aspirations related to welfare (X2) impacts the level of business activity (Y2) via cooperation between business actors (Y1), with a path coefficient of 0.703, also supporting the hypothesis (Ha). Consequently, a business activity model based on the BMC was established. In conclusion, enhancing business activities in Pentingsari tourism village is contingent upon community empowerment in tourism management and achieving community welfare aspirations facilitated through collaborative efforts among business actors. Keywords: achievement aspirations; business activity; BMC; community empowerment; tourism villages 2024-01-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/10233 Title: Influence of Capital, Business Duration, Education Level, and Gender on Business Income Authors: Mariska, Refi; Imsar, Imsar; Dharma, Budi Abstract: Income refers to the total sum of money that a family or individual receives monthly in exchange for services; it can also be defined as the profitability of a business. Understanding company income is crucial for business owners who want to track financial performance. This study examines the impact of capital, business duration, gender, and educational attainment on the revenue generated by businesses in Sukasari Village, Pegajahan District, Serdang Bedagai Regency. The research employs a quantitative method, utilizing questionnaires and interviews for data collection. A sample of sixty respondents was analyzed using path analysis, with data processed through the SmartPLS program. The results indicated that capital, length of operation, education level positively and significantly impacted income, whereas gender did not. This suggests that gender is not a reliable predictor of a company's income, and no evidence of gender bias was found in the data. However, capital, business duration, education level, and gender collectively positively and significantly affected company income. The findings suggest that strategies to enhance business income should focus on increasing capital investment and ensuring operational sustainability, education level as these factors are more critical to profitability than demographic variables. Keywords: business income; capital investment; education impact; gender 2024-01-01T00:00:00Z