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Analisis Fraud Pentagon terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia pada Tahun 2011-2020) Islamiati, Dian; Putra, Wahyu Manuhara
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1630

Abstract

This research aims to detect fraudulent financial reports using the fraud pentagon. The research uses elements in the form of financial targets, financial instability, number of independent commissioners, special party receivable transactions, special party debt transactions, special party sales transactions, special party purchase transactions, change of auditors, change of directors, and number of CEO photos. The sample in this research is 108 companies listed on the Indonesia Stock Exchange for the 2011-2020 period which were selected using a purposive sampling method. The sample companies in this study consisted of 54 fraud companies and 54 non-fraud companies. In testing the hypothesis using logistic regression analysis using the SPSS test tool. The results of this research show that financial targets and financial instability are not the driving factors for management to commit financial statement fraud, receivables transactions with privileged parties are a driving factor for fraud, but this is not the case for debt, sales and purchase transactions with privileged parties. Likewise, changing auditors in a particular financial year is also a driving factor for fraud, but not changing directors. Finally, the number of directors' photos in the annual report is not a driving factor in financial statement fraud.
Analisis Mikroplastik pada Sedimen di Perairan Tamalate Kecamatan Galesong Utara Kabupaten Takalar Kabangnga, Arnold; Islamiati, Dian; Tamti, Hartati
Jurnal Riset Diwa Bahari (JRDB) Volume 2, Nomor 1, 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Institut Teknologi dan Bisnis Maritim Balik Diwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63249/jrdb.v2i1.27

Abstract

The existence of microplastics will cause the environment to be disturbed because of their microscopic size so organisms very easily swallow them. This research aims to analyze the microplastic content in sediment based on type, color, shape, size, and type of microplastic polymer. The research method used is quantitative with a survey approach. Sampling was conducted using transects stretched along the coastline for 25m into the sea. Observations at each location consisted of 3 sub transects with 2 repetitions. The research results show that the forms of microplastic found in North Galesong waters are in the form of lines and fragments. A total of 2 particles are in the form of fragments and 41 are in the form of lines. Analysis of the color of the microplastics found 27 particles blue, 7 particles transparent, 8 particles red, and 1 particle green. The size of microplastics at station 1 was dominated by line shapes with sizes ranging from 0.084-0.854 mm and those in fragment form ranging from 0.222 mm, at station 2 the size of line shape microplastics ranged from 0.069-0.963 mm and fragments 0.092 mm, and at station 3 the microplastic particles were in the form of lines range from 0.063-0.693 mm. The total abundance of microplastics in North Galesong waters was 0.43 particles/gr, namely at station 1 as much as 0.11 particles/gr, station 2 as much as 0.11 particles/gr, and station 3 as much as 0.21 particles/gr. The types of polymers found at each station are polyester polymer, PAN film, isotactic polypropylene, powdered cellulose, cellulose, and cellophane.
PENGARUH ETIKA KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT SEALTEK PRIMA PERKASA Nasution, Ali Hanafiah; Islamiati, Dian
Dynamic Management Journal Vol 6, No 1 (2022): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i1.6077

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Pengaruh Etika Kerja dan Komitmen Organisasi Terhadap Kinerja Karyawan pada PT Sealtek Prima Perkasa. Periode yang digunakan dalam penelitian ini adalah 1 tahun yaitu periode 2020-2021. Penelitian ini menggunakan metode asosiasif dengan pendekatan kuantitatif. Populasi dalam penelitian ini berjumlah 35 orang sejumlah dengan total karyawan di PT Sealtek Prima Perkasa. Teknik dan alat pengumpulan data adalah dengan kuesioner atau angket. Teknik analisis data deskriptif digunakan untuk mengetahui gambaran atas tanggapan jawaban responden, sedangkan analisis statistik inferensial untuk pengujian hipotesis. Berdasarkan hasil penelitian, dengan menggabungkan variabel Etika Kerja dan Komitmen Organisasi dapat mempengaruhi Kinerja Karyawan dan memiliki korelasi yang kuat. Adapun yang dipengaruhi oleh variabel lain yang digolongkan pada epsilon yaitu faktor-faktor lain yang mempengaruhi Kinerja Karyawan namun tidak diteliti dalam penelitian ini. Hasil penelitian menunjukan secara bersama-sama Etika Kerja dan Komitmen Organisasi berpengaruh terhadap Kinerja Karyawan di PT Sealtek Prima Perkasa. Kata Kunci : Kinerja Karyawan, Etika Kerja, Komitmen Organisasi
Sistem Penjaminan Mutu Pendidikan di MTs Riyadush Sholihin Purwareja Klampok Banjarnegara Sudiro, Sudiro; Zahra, Alya Az; Jazuli, Muhammad Ali; Romadhon, Ahmad Bagus; Islamiati, Dian
Jurnal Kependidikan Vol. 12 No. 2 (2024)
Publisher : Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jk.v12i2.12776

Abstract

Abstract The quality of education is related to whether or not the goals of national education are achieved as stated in Law No. 20 of 2003 concerning the National Education System. Therefore, the quality of education can be said to be good if it meets the National Education Standards. Fulfillment of the minimum standard of education which is the National Education Standard is a requirement to improve the quality of education including madrasah. The reality that emerges is that the quality of education in Indonesia is still quite far from what was expected, moreover the quality in most madrasas is still experiencing many problems. Many madrasahs do not meet standardized qualifications and competencies, as well as inadequate facilities and infrastructure. This paper aims to describe the role of the education quality assurance system in improving the quality of education in madrasas. Keywords: Quality, Education, Madrasah, National Standards. Abstrak Mutu pendidikan berkaitan dengan tercapai atau tidaknya tujuan pendidikan nasional seperti yang tercantum di dalam UU Nom 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Oleh karena itu, mutu pendidikan dapat dikatakan baik apabila memenuhi Standar Nasional Pendidikan. Terpenuhinya standar minimal pendidikan yang merupakan Standar Nasional Pendidikan merupakan persyarat untuk meningkatkan mutu pendidikan termasuk madrasah. Realitas yang muncul bahwa mutu pendidikan di Indonesia masih cukup jauh dari yang diharapkan, apalagi mutu di kebanyakan madrasah yang masih banyak mengalami kendala. Banyak madrasah yang belum memenuhi kualifikasi dan kompetensi yang distandarkan, serta sarana dan prasarana yang belum memadai. Tulisan ini bertujuan untuk mendeskripsikan bagaimana peran sistem penjaminan mutu pendidikan dalam meningkatkan mutu pendidikan di madrasah. Kata Kunci : Mutu, Pendidikan, Madrasah, Standar Nasional.