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All Journal Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam JCRS (Journal of Community Research and Service) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Agroplasma EDUTEC : Journal of Education And Technology VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Forum Bisnis dan Kewirausahaan Cybernetics: Journal of Research and Educational Studies Ilomata International Journal of Social Science Bima Abdi: Jurnal Pengabdian Masyarakat Studi Ilmu Manajemen dan Organisasi JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) eCo-Fin Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Informatics and Enginering Dedication Publikasi Hasil Pengabdian Kepada Masyarakat. RADIKULA: Jurnal Ilmu Pertanian Contributions of Central Research Institute for Agriculture JGK (Jurnal Guru Kita) MDP Student Conference Smart Humanity: Jurnal Pengabdian Masyarakat
Khairani, Siti
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Fraud Diamond Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Indeks IDX80 Periode 2019-2023 Suryananda, Leonardi; Khairani, Siti
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.10977

Abstract

The purpose of this study was to determine how the fraud diamond model affects financial statement fraud. Jones modified model discretionary accruals as a proxy for financial statement fraud. The fraud diamond model consists of financial pressure, opportunity, rationalization, and ability. IDX80 companies listed on the IDX for the 2019-2023 period as the research population. The sampling used by the research was purposive sampling method so that 265 samples were obtained from 53 IDX80 companies. The E-Views 12 Student Version program is used to estimate panel data regression. The results showed that financial pressure, opportunity, and rationalization had an effect on financial statement fraud. Meanwhile, ability has no effect on financial statement fraud.
Strategi Keberhasilan Penurunan Emisi Gas Rumah Kaca Di Singapura: Inspirasi Untuk Indonesia Marshanda, Sherly; Feriyani, Feriyani; Khairani, Siti
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.11825

Abstract

Recently, the world is facing the climate change. Therefore, government in various countries have been attempting to make a policy to control the climate change, such as the carbon tax policy. In Indonesia, however, tax carbon is still a discourse. Therefore, it is essential to know the successful strategy of implementing carbon tax in countries that have implemented it, such as Singapore, so that it could effectively be implemented. This research aims to analyze the successful strategy taken by the Singapore government to apply the carbon tax policy. This research uses the literature review method, with the help of journals, e-book, as well as online resources on the internet. The result shows that Green House Gases (GHG) in Singapore has dramatically decreased to 80% by 2022. Hopefully, this research could inspire Indonesia’s government to adopt the strategy used by the Singapore’s government in respond to minimize the GHG.
IDENTIFIKASI SPORA MIKORIZA VESICULAR ARBUSKULAR DARI RHIZOSFER PERKEBUNAN KARET (Hevea brasiliensis Muell arg) khairani, Siti
RADIKULA: Jurnal Ilmu Pertanian Vol 1 No 1 (2022): RADIKULA - Juni 2022
Publisher : Fakultas Sains dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.319 KB) | DOI: 10.33379/radikula.v1i1.1221

Abstract

ABSTRACT Morphological characteristics of Arbuscular Mycorrhizal Fungi (AMF). This research was conducted from March to April 2021. The method used in this research is descriptive exploratory method by purposive sampling for soil sampling. While the stages of this research include: location permitting, data collection and collection in the field, determination of the location for soil sampling, soil sampling, analysis of soil properties in the laboratory, isolation of AMF spores and identification of AMF spore morphology. The results showed that the highest spore population was found through the identification of vesicular arbuscular mycorrhizae (AMF) at two rubber plantation locations, there were 16 AMF species found, namely. It belongs to the genera Glomus, Gigaspora and Acaulospora. Genus Glomus, where in the STIPAP Medan garden there were 3 morphotypes of the Glomus genus, while in the Sungai Putih plantation, PTPN III showed 13 morphotypes. Genus Glomus showed 9 morphotypes, Genus Gigaspora showed 1 morphotype and Genus Acaulospora 3 morphotypes.
Desain Kerangka Kerja Strategi Kemitraan Publik-Swasta Nasional Menuju Indonesia Emas 2045 Hermawati, Lisa; Khairani, Siti; Nova, Gitta Destalya Adrian
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 1 (2025): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i1.3485

Abstract

Purpose: This study aims to design a national public-private partnership strategy framework that is integrated and measurable to support the achievement of the acceeration target of Indonesia Emas 2045. Research methodology: This study uses a qualitative approach with a literature study method and in-depth interviews with practitioners in their fieds. Literature studies are used to identify theories and best practices in public-private partnerships, whie in-depth interviews are conducted to gain practical and contextual insights. The practitioners interviewed include government officials, private business actors, and public policy experts who have reevant experience in the fied of partnerships and investment. Results: The results of this study are as follows: (1) an integrated public-private partnership strategy framework that is in accordance with national needs; (2) recommendations for priority programs for public-private partnerships; (3) institutional modes that support the implementation of partnerships; (4) incentives and solutions to overcome collaboration constraints; and (5) short- and medium-term partnership action plans. In addition, the designed framework is validated by practitioners to ensure its feasibiity and suitabiity to real conditions. This research provides a strategic contribution in efforts to acceerate the achievement of Indonesia Emas 2045 through optimizing public-private partnerships, with a measurable, realistic, and implementable approach. Conclusions:  There needs to be a clear framework for cooperation that is in accordance with the needs in the field. Limitations: This study has limitations in terms of the avaiabiity of specific empirical data reated to the implementation of public-private partnership strategies in Indonesia. In addition, the validation of the framework is stil limited to the scope of interviews with practitioners so that further test implementation is needed to measure its effectiveness in various sectors. Contribution: This study contributes to business actors in the public and private sectors in realizing synergy and integrity reated to partnerships in order to test Indonesia Emas 2045.
Corporate Governance and Fraudulent Financial Reporting: The Role of Independence Figure Jesslyn; Khairani, Siti
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2031

Abstract

The main goal of this research is to analyze how corporate governance disclosure, focusing on the principle of independence, which includes the composition of the independent board of commissioners (BOD_IN), the effectiveness of the audit committee (ACE), the effectiveness of internal audit (IAE), and the quality of external auditors (EAQ) can affect fraudulent financial reporting (FFR). This research uses Beneish M-Score model to determine the indication of FFR, then analyze it with logistic regression analysis, performed and processed with IBM SPSS Statistics 26 software.  The data is collected from annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The final number of samples used in this study are 57 companies for two years which were taken by purposive sampling. The result of this research shows that all variables did not have a significant effect on fraudulent financial reporting. In conclusion, independence fugure on corporate governance did not have any significant influence on fraudulent financial reporting.
FRAUD TRIANGLE THEORY DAN KECURANGAN LAPORAN KEUANGAN DENGAN JARAK KEKUASAAN SEBAGAI VARIABLE MODERASI Khairani, Siti; Malik, Shahib Hibatullah; Hermawati, Lisa; Sudrajat, Wahyu
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 1 (2025): Jurnal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i1.212

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh tekanan keuangan, kesempatan, dan rasionalisasi terhadap kecurangan laporan keuangan dengan jarak kekuasaan sebagai varibel moderasi. Sampel yang digunakan dalam penelitian ini adalah Badan Usaha Milik Negara (BUMN) di Negara Indonesia, Australia, Amerika Serikat, Jerman dan Afrika Selatan pada periode 2021-2023. Metode purposive sampling digunakan dalam pengumpulan sample dan terdapat tujuhpuluh BUMN yang memenuhi kriteria. Metode analisis regresi logistik digunakan dalam penelitin ini yang mencakup uji log likelihood value, uji Hosmer dan Lameshow Test dan uji goodness of fit. Hasil penelitian secara empiris membuktikan bahwa tekanan keuangan dan rasionalisasi tidak berpengaruh positif signifikan terhadap kecurangan laporan keuangan sedangkan kesempatan berpengaruh positif signifikan terhadap kecurangan laporan keuangan. Jarak kekuasaan mampu memoderasi hubungan antara tekanan keuangan dan kesempatan terhadap kecurangan laporan keuangan, sedangankan rasionalisasi terhadap kecurangan laporan keuangan tidak mampu dimoderasi oleh jarak kekuasaan. Penelitian ini menyimpulkan bahwa jarak kekuasaan yang tinggi tetap menjadi motivasi terjadinya kecurangan laporan keuangan.
Pengabdian Kepada Masyarakat melalui Kuliah Kerja Nyata (KKN) di Desa Pasar Rawa Kabupaten Langkat Khairani, Siti; Lestari, Widiya Indah; Sitepu, Yuni Larasanti Nurhasanah Br; Murdani, Muhammad; Wahono, Wahyu; Zahara, Fatimah
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/bajpm.v5i4.2716

Abstract

Kegiatan pengabdian ini menggunakan metode kualitatif deskriptif untuk menganalisis pelaksanaan program Kuliah Kerja Nyata (KKN) mahasiswa UINSU 2025 di Desa Pasar Rawa, Kabupaten Langkat. Prosedur pelaksanaan KKN di Desa Pasar Rawa dimulai dengan pemetaan kebutuhan masyarakat melalui koordinasi dengan pemerintah desa dan tokoh lokal, dilanjutkan penyusunan rencana kerja yang mencakup jadwal, pembagian tugas, serta target capaian. Selama implementasi, mahasiswa melibatkan berbagai elemen masyarakat seperti perangkat desa, lembaga pendidikan, pemuda, hingga pelaku UMKM, kemudian setiap kegiatan dievaluasi melalui diskusi dan refleksi bersama. Tahap akhir berupa penyusunan laporan dan rekomendasi untuk keberlanjutan program. Hasil penelitian menunjukkan bahwa program KKN mencakup kegiatan moderasi beragama, seminar literasi finansial syariah dan kunjungan UMKM, kampanye penghijauan, pengajaran TPA/TPQ, partisipasi perayaan Hari Kemerdekaan, serta pengelolaan sampah melalui bank sampah. Seluruh kegiatan memperoleh respon positif dari masyarakat dan berdampak pada penguatan toleransi beragama, peningkatan pemahaman investasi syariah, penguatan ekonomi lokal, kesadaran lingkungan, serta pembinaan pendidikan anak. Dengan demikian, KKN terbukti menjadi sarana efektif pengabdian masyarakat yang mampu menjembatani dunia akademik dengan kebutuhan sosial desa, sekaligus mendukung pembangunan yang inklusif dan berkelanjutan.
PENERAPAN MODEL PEMBELAJARAN INTERAKTIF TERHADAP HASIL BELAJAR SISWA PADA MATA PELAJARAN PKn Khairani, Siti; Pasaribu, Rosida Minta Ito; Yunita, Sri; Ndona, Yacobus
JGK (Jurnal Guru Kita) Vol. 8 No. 4: September 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jgk.v8i4.60627

Abstract

Dengan menggunakan model pembelajaran interaktif berbasis aktivitas, siswa cenderung lebih aktif karena suasana belajar mengarah kepada siswa menemukan hasil pemahaman melalui suatu interaksi, mudah dalam memahami materi ajar, karena dibantu melalui media belajar yang kongkrit.Setelah dilakukan tindakan-tindakan dalam penelitian ini, hasil belajar siswa mengalami peningkatan yang sangat signifikan. Hasil penelitian membuktikan bahwa penerapan pembelajaran menggunakan model pembelajaran interaktif dapat meningkatkan hasil belajar siswa pada mata pelajaran PKn.
Workshop Pemanfaatan Teknologi Digital untuk Meningkatkan Keterampilan Menulis Siswa Indin, Mardiah; Amir, Saiful; Khalidy, Furqan; Simbolon, Heri Yusuf; Aditia, Muhammad Khaibar Putra; Novianty, Lily; Khairani, Siti
SMART HUMANITY : Jurnal Pengabdian Masyarakat Vol. 1 No. 3: September 2024
Publisher : CV. Smart Scienti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian ini dilatarbelakangi dari banyaknya bermunculan tulisan generasi muda yang bersifat negatif dan tidak sesuai dengan kaedah penulisan yang baik dan benar di berbagai media digital, hal ini tentunya memperihatinkan masyarakat, sehingga tim pengabdian dari Universitas Nahdlatul Ulama Sumatera Utara memiliki inisiatif untuk melakukan kegiatan pengabdian berupa workshop pemanfaatan teknologi digital untuk meningkatkan minat dan kemampuan serta keterampilan menulis siswa sebagai generasi muda. Metode yang digunakan dalam pelaksanaan pengabdian adalah partisapatif, interkatif dan pelatihan. Hasil dari kegiatan pengabdian ini diukur dengan menggunakan kuesioner, aktivitas menulis siswa setelah kegiatan pengabdian dari total keseluruhan setuju berjumlah 246 responden, Ini meningkat dari jawaban setuju sebelum pelaksanaan kegiatan yang berjumlah 205 responden. Kedua, tingkat pemahaman siswa terkait dengan isi tulisan atau pesan yang disampaikan di ruang media menunjukkan adanya peningktan setelah pelaksanaan kegiatan. Dampak tulisan negatif dapat membuat orang menjadi khawatir dengan skor 47 atau naik 14 point dari skor sebelunya sebesar 34. Ketiga, peningakatan pemanfaatan dalam menulis di media digital, indikator tersebut ditujukan pada pernyataan bahwa tulisan yang dibuat di internet akan dibaca oleh orang lain dengan skor setuju 56 jika dibandingan sebelum pelaksanaan kegiatan yang hanya 11.
Co-Authors Aditia, Muhammad Khaibar Putra afrianti, Suratni Ahmad Mukhlis, Ahmad Amir, Saiful Angelica, Stevania Anwar Anwar Arisman, Anton Budianti, Yusnaili Budiyanti, Yusnaili Dien Novita Edi Surya, Edi Edy Sigit Sutarta Erwin Nyak Akoeb, Erwin Nyak Fatimah Zahara Feriyani, Feriyani Fransiska Prihatini Sihotang, Fransiska Prihatini Fransiska, Julita Hartati, Ery Indin, Mardiah Jesslyn Kathryn Sugara Keristin, Usnia Wati Kesuma, Dorie P. Khairany, Saskia Jamilah Khalidy, Furqan Kms. Muhammad Amin Fauzi Kusuma, Dorie P. Lestari, Widiya Indah Lisa Hermawati Malik, Shahib Hibatullah Manihuruk, Waldio Marshanda, Sherly Megawati - Murdani, Muhammad Ndona, Yacobus Nova, Gitta Destalya Adrian Novianty, Lily Nurhayati Nurhayati Nyimas Artina Pasaribu, Rosida Minta Ito Pinem, Laura Juita Putri Aprilia Putri, Nurmila Eka Rezky, Sri Romi Fahri S. Sugiharto Sapri sapri sapri Sembiring, Juhardi Sihombing, Evi Silalahi, Yulianda Ghrace Simbolon, Heri Yusuf Sitepu, Yuni Larasanti Nurhasanah Br Sri Yunita Suryananda, Leonardi Syarifah Syarifah, Syarifah T. Sabrina Tarigan, Tambar Malem Wahono, Wahyu Wahyu Sudrajat Wandari, Ayu Wijaya, Christopher Wildansyah lubis, Wildansyah Winara Winara