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FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE Hafizah, Nurul; Respati, Novita Weningtyas; Chairina, Chairina
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.031 KB) | DOI: 10.22219/jrak.v6i1.5077

Abstract

This research aims to examine, analyze, and obtain evidence the influences factors in fraudtriangle to financial statement fraud on Manufacturing Companies that Listed on IndonesiaStock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesia Stock Exchange Period 2011-2015. In this research using purposive sampling method todetermine the samples. Total sample of this research are 57 companies. This research useslogistic regression analysis to examine the effects of various independent variables on financialstatement fraud. The independent variables in this research are factors in fraud triangle. Theresult of this research indicated that financial stability influences the financial statementfraud. However, other variabel like external pressure, personal financial need, financial targets,nature of the industry, effective monitoring, and rationalization were not influence on financialstatement fraud.Keywords: Financial statement fraud, fraud triangle, pressure, opportunity, rationalization
PENGARUH TEKNIK PREDICT-OBSERVE-EXPLAIN PADA PEMBELAJARAN IPA TERHADAP KETERAMPILAN PROSES SAINS DI SD Hafizah, Nurul; Kresnadi, Hery; ., Syamsiati
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 5, No 10 (2016): Oktober 2016
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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

Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh teknik Predict-Observe-Explain pada pembelajaran Ilmu Pengetahuan Alam terhadap keterampilan proses sains siswa kelas IV Sekolah Dasar Negeri 02 Sekura. Penelitian ini menggunakan metode eksperimen dengan bentuk Pre-Experimental Design jenis One Group Pretest-Posttest Design. Sampel dalam penelitian ini adalah kelas IVA berjumlah 21 orang ditentukan dengan menggunakan teknik Sampling Purposive. Hasil perhitungan uji t diperoleh thitung (11) > ttabel (1,725) dengan taraf signifikan α = 0,05 berarti terdapat pengaruh yang signifikan pada penerapan teknik Predict-Observe-Explain. Dari hasil perhitungan effect size (ES), sebesar 0,77 dengan kriteria sedang. Hal ini berarti teknik Predict-Observe-Explain memberikan pengaruh yang sedang pada pembelajaran Ilmu Pengetahuan Alam terhadap keterampilan proses sains siswa kelas IV Sekolah Dasar Negeri 02 Sekura.   Kata Kunci: Teknik Predict-Observe-Explain, Keterampilan Proses Sains Abstract: This study aims to analyze how big the influence of the Predict-Observe-Explain technique in Science learning process to the science process skills of the fourth grade students of SDN 02 Sekura. This study used an experimental method in Pre-Experimental Design, one group pretest-posttest design type. The sample in this study was the IVA class in total 21 students determined using purposive sampling technique. The calculation result obtained t t test (11)> t table (1.725) with significance level α = 0.05 means there is a significant effect on the application of techniques Predict-Observe-Explain. Based on the calculation of effect size (ES), it was 0.77 with the moderate criteria. This means the Predict-Observe-Explain technique gives the moderate effect in Science learning process to the science process skills of the fourth grade students of SDN 02 Sekura.   Keywords: Predict-Observe-Explain Technique, Science Process Skills  
ANALISIS PENGARUH RASIO KEUANGAN PADA HARGA SAHAM ASURANSI Fitri, Nor Alsuraya Desi; Hafizah, Nurul; Purwanto, Aji
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Vol. 3 No. 2 (2024): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jiemas.v3i2.46

Abstract

This journal will discuss the analysis of the influence of financial ratios on insurance stock prices. Insurance is one of the financial companies listed on the Indonesia Stock Exchange. The development of insurance companies is rational and inevitable, because most entrepreneurs and people have a tendency to avoid the risk of loss or divert the risk of financial loss. This attracted researchers to analyze studies on the factors that affect the stock prices of insurance companies. The purpose of this study is to analyze the effect of the insurance company's claim expense ratio on the stock price. The types of research applied to this study are Descriptive Method and Qualitative Method. The type of data used is Secondary Data. Secondary data is data that contains information and theories used to support research. The data collection technique used in this study is a documentation study, which is the collection of supporting data in the form of published financial reports literature to get an overview of the problem to be studied
STRATEGI PENGEMBANGAN BISNIS BOLU KEMOJO DI BENGKALIS Hafizah, Nurul; Syahnandra, Andre; Hendra, Joni
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Vol. 3 No. 2 (2024): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jiemas.v3i2.49

Abstract

This journal will discuss the strategy for developing the sponge kemojo business in Bengkalis. Micro, Small and Medium Enterprises (MSMEs) are businesses that continue to exist when corporate businesses are hit by a recession/monetary economic crisis. This proves that the MSME business is a business that has been tested and sturdy as one of the economic supports. In the city of Bengakalis, MSMEs are currently starting to develop in the food and cake sector, one of which is the sponge kemojo business in Bengkalis. Every business that is in a developing condition must have many competitors entering, for that it is necessary to have the right strategy so that the business can continue (sustainability). The purpose of this study is to explain the formulation of the sponge kemojo business development strategy in Bengkalis. The research method used in this journal is an explanatory qualitative approach. The unit of analysis in this study is the sponge kemojo business in Bengkalis, the data collection of this study is on the sponge kemojo business in Bengkalis. Based on the source, the data of this study consists of primary data and secondary data. Primary data consists of interviews with company owners, and employees of the sponge kemojo business in Bengkalis. Secondary data was obtained from the Central Statistics Agency. Secondary data consists of SME population data in Indonesia, and the total value of Indonesia's Gross Domestic Product (GDP). The data collection techniques in this study are interviews, observations, and documentation
Media Pembelajaran Digital Generasi Alpha Era Society 5.0 Pada Kurikulum Merdeka Hafizah, Nurul
Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Al-Madrasah Vol. 7, No. 4 (Oktober 2023)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (SIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/am.v7i4.2699

Abstract

Penelitian ini krusial karena memaparkan bagaimana menghadapi era digital yang muncul agar proses pembelajaran di dalam kelas dapat maksimal dan meimbangi perkembangan zaman juga dapat memenuhi setiap kebutuhan peserta didik. Penelitian ini bertujuan untuk mengarahkan guru untuk memberi referensi pengetahuan tentang apa saja media pembelajaran digital yang cocok dengan generasi alpha era society 5.0 pada kurikulum merdeka, agar dapat memuaskan memotivasi belajar peserta didik generasi alpha dan memastikan kebutuhan peserta didik telah terpenuhi. Penelitian ini ditulis berdasarkan jenis penelitian kepustakaan, dengan menggunakan teknik pengumpulan data berupa dokumentasi, dan analisis yang diterapkan memakai teknik analisis isi (content analysis). Media pembelajaran digital generasi alpha yang cocok diterapkan pada zaman sekarang yaitu animasi atau digital video, podcast atau media audio, augmented reality, virtual reality, game edukasi, e-module interaktif, dan powerpoint juga focusky. Pada pemilihan media pembelajaran digital pada kurikulum merdeka ini dipilih tergantung pada gaya belajar peserta didik dikelas dengan tujuan memfasilitasi kebutuhan mereka, dengan terciptanya pembelajaran yang berpihak pada peserta didik, diharapkan akan mewujudkan pembelajaran yang bermakna dan merdeka. 
The Investigation of Nationalism Values Through PKn Learning for Class V Students at UPT SPF SDN 106803 Pematang Johar School Year 2022/2023 Hafizah, Nurul
Journal of Elementary School Education Vol 2 No 3 Journal of Elementary School Education, (September, 2023)
Publisher : Berpusi Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62966/joese.v1i3.378

Abstract

This research aims to analyze the implementation of instilling nationalist values ​​through Civics learning in class V students at UPT SPF SDN 106803 Pematang Johar. This research is research that uses descriptive research methods with a qualitative approach used to describe and answer problems in detail. Data collection techniques include observation, interviews and documentation. The results of this study are: 1) UPT SPF SDN 106803 Pematang Johar has instilled nationalist values ​​through all learning activities, especially in Civics learning and non-academic activities through programs set by the school and extracurricular activities; 2) the obstacles experienced during the process of instilling nationalist values ​​are due to environmental factors which have quite a big influence on the formation of student behavior, lack of knowledge of nationalist values, as well as the influence of globalization which is not addressed properly; 3) Efforts that can be made to overcome these obstacles are by carrying out established school programs through religious activities, carrying out extracurricular scout activities, mutual cooperation activities, literacy activities, and visiting museums through study tour activities. lack of knowledge of nationalist values, as well as the influence of globalization which is not addressed properly; 3) Efforts that can be made to overcome these obstacles are by carrying out established school programs through religious activities, carrying out extracurricular scout activities, mutual cooperation activities, literacy activities, and visiting museums through study tour activities. lack of knowledge of nationalist values, as well as the influence of globalization which is not addressed properly; 3) Efforts that can be made to overcome these obstacles are by carrying out established school programs through religious activities, carrying out extracurricular scout activities, mutual cooperation activities, literacy activities, and visiting museums through study tour activities.
THE EFFECT OF WORKING CAPITAL, PRODUCTION COSTS, OPERATIONAL COSTS, DISTRIBUTION, AND SALES COSTS ON NET PROFIT: In Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange in 2014-2021 Hafizah, Nurul; Alamsyah, Muhammad Iqbal
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.198

Abstract

The research method used in this study is a descriptive and verification research method. The data used is secondary data. Data collection uses library research and documentation obtained from the official website of the Indonesia Stock Exchange. Sampling used a purposive sampling method and obtained data from 2014 – 2021 The pharmaceutical industry sub-sector is listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the classical assumption test, multiple regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing. The results of the study show that working capital has a significant effect on net income. This statement is proven by the results of the t test which produces t count > t table of 4.393 > 2.030 with a significance level of 0.00 <0.05. Production Costs have no effect on Net Income. This statement is proven by the results of the t test which produces t count < t table of 1.055 < 2.030 with a significance level of 0.299 > 0.05.
PERANCANGAN MEDIA PEMBELAJARAN BERBASIS ANDROID MENGGUNAKAN LECTORA INSPIRE PADA MATA PELAJARAN IPA KELAS VIII SMP N 7 NEGERI BUKITTINGGI Hafizah, Nurul; Derta, Sarwo; Antoni Musril, Hari; Annas, Firdaus
JATI (Jurnal Mahasiswa Teknik Informatika) Vol. 7 No. 5 (2023): JATI Vol. 7 No. 5
Publisher : Institut Teknologi Nasional Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36040/jati.v7i5.7799

Abstract

Dalam proses belajar dibutuhkan suatu alat bantu atau media agar guru dan siswa dapat melaksanakan proses belajar dan mengajar dengan baik. Dengan media yang tepat perantara komunikasi antara guru dan siswa bisa menciptakan suasana evektif ketika proses mengajar. Namun umumnya guru masih melakukan proses mengajar menggunakan metode konvensional atau ceramah dan metode diskusi kelompok. Penggunaan metode ini menjadikan siswa merasa bosan bahkan membuat forum sendiri di meja belajar siswa tersebut. Hasil wawancara penulis dengan kepala sekolah Taman kanak-kanak Aisyiyah Bustanul Athfal, yaitu Ibu Siti Adelina Lubis,S.pd pada tanggal 16 November 2022, dalam proses pengajaran guru- guru di sekolah cenderung masih menggunakan metode ceramah ketika pembelajaran serta dengan menggunakan media kertas origami dan papan tulis saja, cara ini memang bagus namun masih kurang evektif. Serta lemahnya kemauan belajar, dan guru kurang kreatif dalam merancang media pembelajaran yang menarik. Dari permasalahan di atas penulis tertarik untuk memberikan solusi berupa game edukasi pengenaan huruf dan angka. Tujuan dari penelitian ini adalah untuk membuat sebuah aplikasi pengenalan huruf dan angka di taman kanak-kanak aisyiyah bustanul athfal gunung tua. Metode yang digunakan dalam penelitian ini adalah Research and Development (R&D). Dalam melakukan uji coba produk ada tiga penguji yang dilakukan, yaitu uji validitas 3 orang ahli dengan nilai 0,84 kategori valid, uji praktikalitas dari 1 orang dengan nilai 0,92 kategori sangat tinggi, dan uji evektivitas dari 7 orang penilai dengan nilai 0,87 kategori tinggi.
Analisis Kesulitan Peserta Didik dalam Memahami Materi Bahasa Arab Anjani, Rina; Hafizah, Nurul; Hasanah, Fitrotul; Hidayat, Wahyu; Indriyana, Dina
Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Vol. 2 No. 1b (2025): NOVEMBER 2024 - JANUARI 2025 (TAMBAHAN)
Publisher : UNIVERSITAS SERAMBI MEKKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/mister.v2i1b.2707

Abstract

The aim of this research is to see how students face difficulties in understanding Arabic language material. This is because Arabic as the language of instruction in Islamic learning has different structures and rules from Indonesian, which often becomes an obstacle for students to understand the material. This research was conducted qualitatively through case studies and involved interviews and observations of a group of students studying at a secondary school. Understanding grammar (nahwu and sharaf), mastering vocabulary, and pronunciation and intonation that do not comply with the rules are the most frequently encountered problems, according to research results. Students' level of understanding is also influenced by motivational factors and failures in daily practice using Arabic. It is hoped that this research will provide information to educators.
KERUSAKAN TERUMBU KARANG YANG TERJADI AKIBAT DARI OVERLOADNYA PENGGUNAAN SUMBER DAYA ALAM LAUT DI PROVINSI BANDA ACEH Pakpahan, Enni Halimatussa'diyah; Anggraini, Rima; Rahayu, Widya; Hafizah, Nurul; Lubis, M. Azhar
Eksakta : Jurnal Penelitian dan Pembelajaran MIPA Vol 8, No 2 (2023): Eksakta : Jurnal Penelitian dan Pembelajaran MIPA
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan, UM-Tapsel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/eksakta.v8i2.211-216

Abstract

Kerusakan terumbu karang yang dikarenakan adanya bencana alam merupakan kerusakan yang memang jumlah kerusakannya tidak terlalu besar akan tetapi kerusakan terumbu karang yang dialami berdasarkan perilaku manusia, di mana menggunakan bom atau perusakan di dasar laut maupun di pesisir pantai hanya untuk mendapatkan ikan yang akan dikonsumsi oleh manusia pada saat ini. Penelitian ini bertujuan untuk mengetahui kerusakan terumbu karang yang terjadi di kawasan Banda Aceh serta upaya yang dilakukan oleh pemerintah dalam perbaikan terumbu karang. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Teknik pengumpulan data yang digunakan adalah observasi dan wawancara. Objek utama penelitian Library research. Hasil penelitian ini menunjukan selain kerusakan yang terjadi pada terumbu karang di kawasan pesisir pantai, Aceh itu berasal dari kerusakan yang dimunculkan oleh manusia, di mana menggunakan barang-barang yang berbahaya bagi lautan ataupun makhluk hidup. Status penataan terumbu karangi dipulau Weh memilikii skor minim bila dibandingkan dengan penataan terumbu karangi nan berada di wilayah pantaii timur.