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All Journal Patria Artha Journal of Nursing Science Jurnal Kesehatan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan Jurnal Pendidikan dan Teknologi Indonesia JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Indonesian Management Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Taruna Law Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Health Idea
Halimatusyadiah, Halimatusyadiah
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Pengaruh Pengaruh Elemen Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Pada Pengelolaan Dana Desa: - Arsyanda Fikiza; Halimatusyadiah, Halimatusyadiah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5156

Abstract

This study aims to determine the effect of six elements in the Fraud Hexagon Theory on the potential for fraud in the management of village funds. These elements consist of pressure, opportunity, rationalization, ability, arrogance, and collusion. This research uses a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique and data processing is done using SmartPLS version 4. The research population included all villages in Bengkulu Province. The sampling technique was conducted by purposive sampling, by selecting the three districts with the lowest Perception and Integrity Index scores, namely Central Bengkulu, Seluma, and Lebong, as the research locations. Respondents in this study were village heads in each of the selected areas. The results showed that five of the six elements in the Fraud Hexagon, namely opportunity, rationalization, ability, arrogance, and collusion, proved to have a significant effect on the potential for fraud in the management of village funds. In contrast, the pressure variable did not show a significant effect. This finding illustrates that not all elements in the theory have the same effect, so a greater supervisory focus is needed on the elements that are proven to be significant to minimize the risk of fraud at the village level.
Kemampuan Mengelola Risiko pada UKM: Pengaruh Pengetahuan Akuntansi dan Lietrasi Keuangan Melin Vaira Haswan; Halimatusyadiah, Halimatusyadiah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5187

Abstract

This study aims to examine the influence of accounting knowledge and financial literacy on the ability of SMEs to manage risk. This study used a quantitive approach and type of correlational researcg by describing primary data obtained directly from respondent, namely SMEs in Bengkulu Province. Purposive sampling was used with the following criteria: (1) the business has been active for a minimum of two years, and (2) it carries out financial recording and reporting. Data collection was done by distributing quetionnaires via google form. Partial Least Squares (PLS) is the methodology used in this study to evaluate the relationship between variables, with the help of the SmartPLS version 4.0 program. The results show accounting knowledge and financial literacy has a significant positive effect on risk management. The findings highlight the importance of strong accounting knowledge and financial literacy for SMEs, as these competencies help them identify, analyze, and mitigate financial risks that may disrupt business continuity. This aligns with the Knowledge-Based View (KBV), which emphasizes that the ability to manage and apply knowledge is essential for building stronger and more adaptive organizational capabilities.
Penerapan Kompres Hangat dalam Menurunkan Skala Nyeri pada Pasien Gastritis Rostika, Iis; Salmiyah, Emy; halimatusyadiah, halimatusyadiah; Hardian, Ratna Wulan
Health Idea Vol 2, No 2 (2024): Agustus 2024
Publisher : Ide Insan Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63860/hi2207

Abstract

Gastritis adalah penyakit  peradangan pada mukosa lambung yang disebabkan oleh iritasi dan infeksi pada lambung serta pola makanan yang tidak teratur. Salah satu gejala yang sering terjadi pada penderita gastritis adalah nyeri, keluhan nyeri menimbulkan rasa tidak nyaman dan mengganggu aktivitas sehari-hari. Penanganan nyeri dapat dilakukan dengan teknik Farmakologi dan non-farmakologi salah satuya dengan menggunakan Kompres Hangat. Tujuan : Penerapan Kompres Hangat dapat membantu pasien gastritis dalam menurunkan skala nyeri, mengurangi kecemasan dan memberikan rasa nyaman. Metode : metode yang digunakan dalam penulisan karya tulis ilmiah ini adalah Studi Kasus. Alat ukur yang digunakan penulis adalah pengkajian, wawancara, observasi, untuk mengukur skala nyeri Numeric Rating Scale dan Standar Oerasional Prosedur. Hasil: Hasil Studi Kasus menunjukan setelah pemberian Kompres Hangat 2x sehari selama 3 hari dalam waktu 15 menit skala nyeri menurun, yaitu sebelum dilakukan kompres hangat skala nyeri 6 dan setelah dilakukan kompres hangat skala nyeri menjadi 3. Simpulan dan Saran : pemberian kompres hangat ini dapat diberikan kepada pasien dengan penderita gastritis, tidak hanya mengurangi nyeri pada pasien tetapi dapat memberikan rasa nyaman setelah diberikan kompres hangat.
Co-Authors Abdullah Abdullah Ahmad Jaelani Ahmad, Sabarudin Anita Setyawati Aprila, Nila Arsyanda Fikiza Ayu, Devi Ayu, Windri Dewi Budiadi, Hana Nurhanifah Deasy Emalia Fadli Fadli Hardian, Ratna Wulan Hikmat Pramajati Iyos Sutresna Lindayani, Emy Melin Vaira Haswan Natun, Dwi Us NOVIANTI, MAYA Nurhaliza, Nurhaliza Nursifa, Niknik Nuryani, Reni Prakosa, Bayu Adhi Purnama, Ahmad Qamariah, Zannuba Rostika, Iis Saiful Saiful Salmiyah, Emy Sopiah, Popi Sri Maryati Sukaesih, N Siti Tampubolon, Briefman Yuggo Afrianto