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PENGARUH FINANCIAL STABILITY DAN EXTERNAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Fitriani, Heny; Bachtiar, Yusuf
BENING Vol 10, No 2 (2023): NOVEMBER 2023
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v10i2.6176

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Financial Stability dan External Pressure Terhadap Financial Statement Fraud. Pada penelitian ini penulis menggunakan metode kuantitatif dengan instrument laporan keuangan perusahaan Sektor Barang Konsumen Primer yang listing di Bursa Efek Indonesia Periode 2019-2021.Pengujian hipotesis menggunakan statistik inferensial parametrik dengan bantuan software Statistical Program for Social Science (SPSS) V.25. Hasil penelitian secara parsial menunjukkan bahwa Financial Stability berpengaruh signifikan terhadap Financial Statement Fraud dengan signifikansi sebesar 0.022< 0.05, sedangkan External Pressure berpengaruh tidak signifikan terhadapFinancial Statement Fraud dengan nilai signifikansi sebesar 0.103 > 0.05. Hasil uji simultan diperoleh nilai signifikansi sebesar 0.027 < 0.05 yang berarti secara bersama-sama Financial Stability dan External Pressure berpengaruh signifikan. Pengaruh secara simultan sebesar 22.7% dengan kontribusi Financial Stability dan External Pressure masing-masing sebesar 15.7% dan 10.7%.
Instilling Student Discipline Through Islamic Religious Education Activities: Menanamkan Kedisiplinan Siswa Melalui Kegiatan Pendidikan Agama Islam Bachtiar, Yusuf; Salim, Hakimuddin
Indonesian Journal of Innovation Studies Vol. 26 No. 3 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i3.1522

Abstract

General Background: Character education remains a pivotal aspect of holistic student development. Specific Background: In Indonesian Islamic schools, Islamic Religious Education (PAI) is instrumental in shaping discipline through structured religious routines. Knowledge Gap: However, limited studies deeply explore the sustainable role of PAI in cultivating discipline as a lived moral habit rather than mere curriculum content. Aims: This study aims to investigate how PAI contributes to instilling students’ disciplinary character through integrated religious activities in the school setting. Results: Employing a qualitative descriptive method at SMP Muhammadiyah 7 Banyudono Special Program, data from observations, interviews, and documentation revealed that discipline is nurtured through daily practices such as congregational prayer, Qur'an memorization, and surah recitation. Novelty: The study highlights the proactive role of PAI teachers—not only as instructors but as moral exemplars and consistent mentors—supported by school leadership that fosters a culture of discipline. Implications: These findings underscore that PAI-based discipline formation goes beyond theoretical teaching, embedding moral values into students’ habitual behaviors, with implications for character education frameworks in Islamic schooling contexts. Highlight PAI shapes discipline through daily religious routines. Teachers act as moral role models and mentors. School leadership reinforces a disciplined environment. Keywords: Islamic Religious Education, Student Character, Discipline Formation, Moral Habituation, School Culture
Rancangan Sistem Informasi Berbasis Web dengan Metode Rapid Application Development (RAD) Pada Perpustakaan Sekolah Menengah Kejuruan Bachtiar, Yusuf
Journal of Informatics Management and Information Technology Vol. 5 No. 3 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jimat.v5i3.697

Abstract

The library information system plays a crucial role in supporting academic activities and literacy in educational institutions, including SMK Negeri 1 Babelan. Efficient management of member data, books, borrowing, and returns poses a major challenge when a manual system is still used, as is the case in this school library. This situation slows down the library's workflow and reduces student interest in visiting the library due to the perceived slow performance. The difficulty in locating books on the shelves, the availability of necessary books, and so on often lead to situations where students find that their needs cannot be met when they arrive. The role of information systems in various aspects, including libraries, gives them a competitive advantage. This research develops a desktop library application to facilitate data management from borrowing, returning, book searching, to member administration, aiming to improve operational efficiency and assist staff in daily tasks. The Rapid Application Development (RAD) method was chosen for its quick and iterative development, involving users at every stage. It begins with needs analysis, prototype creation, followed by testing and continuous refinement. This research also aims to simplify the library operating system, which has so far been done manually. The results of Blackbox testing and the outcomes of the program testing show that all functionalities of the buttons and menus on the website are functioning well with an average score of 4.55 from both validators, which falls into the 'very good' category.
Implementasi Framework CodeIgniter 4 Pada Aplikasi Inventory Berbasis Web Menggunakan Metode Waterfall Hasan, Fuad Nur; Nurlelah, Elah; Bachtiar, Yusuf
IJCIT (Indonesian Journal on Computer and Information Technology) Vol 9, No 1 (2024): IJCIT Mei 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/ijcit.v9i1.20157

Abstract

CV Perdana Berkah Sejahtera adalah perusahaan yang bergerak dibidang perdagangan umum, khususnya penjualan Alat Tulis Kantor, Komputer, Laptop, Bahan Kimia, dan Aksesoris Komputer. Sistem pengelolaan stok barang pada perusahaan ini masih menggunakan sistem pencatatan manual yaitu dengan menggunakan media kertas. Hal ini tentunya menyebabkan data-data mudah rusak dan hilang, dan sering terjadi kesalahan pencatatan. Untuk mengatasi masalah tersebut, peneliti membuat sebuah sistem inventory berbasis web menggunakan model waterfall dan framework codeIgniter 4. Dengan menggunakan metode waterfall proses pengembangan model dilakukan secara bertahap sehingga meminimalisir kesalahan. Tujuan dari penelitian ini yaitu merancang dan mengimplementasikan sebuah sistem inventory berbasis web pada CV Perdana Berkah Sejahtera. Tahapan metode waterfall meliputi analisis kebutuhan, perancangan sistem, implementation, pengujian dan pemeliharaan. Hasil penelitian ini yaitu terbentuknya aplikasi inventory berbasis web yang efektif dan efisien dalam pengelolaan stok barang, sehingga dapat mengurangi kesalahan dalam pencatatan, mempercepat dalam pembuatan laporan data barang. Aplikasi ini telah melalui berbagai tahapan termasuk tahap pengujian dan aplikasi ini menunjukkan hasil yang baik dalam proses pengelolaan stok barang. CV Perdana Berkah Sejahtera is a company that operates in the general trading sector, especially the sale of office stationery, computers, laptops, chemicals and computer accessories. The stock management system at this company still uses a manual recording system, namely using paper media. This of course causes data to be easily damaged and lost, and recording errors often occur. To overcome this problem, researchers created a web-based inventory system using the waterfall model and the CodeIgniter 4 framework. By using the waterfall method the model development process was carried out in stages so as to minimize errors. The aim of this research is to design and implement a web-based inventory system at CV Perdana Berkah Sejahtera. The stages of the waterfall method include needs analysis, system design, implementation, testing and maintenance. The results of this research are the creation of a web-based inventory application that is effective and efficient in managing stock of goods, so that it can reduce errors in recording, speed up the creation of goods data reports. This application has gone through various stages including the testing stage and this application shows good results in the stock management process.