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All Journal Jurnal Ekonomi Baitul Ulum: jurnal Ilmu Perpustakaan Priviet Social Sciences Journal
Suryadi, Ari
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN METODE FRAUDTRIANGLE DAN SAS NO. 99 Suryadi, Ari; Rasuli, M.; Indrawati, Novita
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.218 KB) | DOI: 10.31258/je.25.3.p.85

Abstract

This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of fraud triangle are used a proxy financial stability with GPM, SCHANGE, ACHANGE, CATA, SALAR, SALTA and INVSAL. External pressure that proxy by LEV, FINANCE, and FREEC. Personal financial need that proxy by OSHIP, and 5% OWN. Financial target that proxy by ROA. Nature of industry that proxy by RECEIVABLE, INVENTORY and FOPS. Ineffective monitoring that proxy by BDOUT, AUDCOMM, AUDCSIZE, IND and EXPERT. Organizational structure that proxy by CEO and TOTAL TURN. Rationalization that proxy by AUDCHANGE, AUDREPORT, and TACC then quality audit.The population of this research is the property and real estate companies listed on Indonesia Stock Exchange in 2011-2015 is 49 companies. Total samples of this research are 13 property and real estate companies used purposive sampling method. Statistical data analysis method used is logistic regression.The result of this research indicate that the financial stability that proxy by ACHANGE and SALTA, external pressure that proxy by LEV has significant on fraudulent financial statement. Meanwhile, the financial target that proxy by ROA and ineffective monitoring that proxy by AUDCOMM has no signifanct on fraudulent financial statement.
Information Search Behavior of Students of the Islamic Library and Information Science Undergraduate Program, Muhammadiyah University of Ponorogo Using the Ellis Model: Perilaku pencarian informasi mahasiswa program studi Sarjana ilmu perpustakaan dan informasi islam Universitas Muhammadiyah Ponorogo menggunakan model Ellis Suryadi, Ari; Jalinur, Jalinur
Baitul 'Ulum: Jurnal Ilmu Perpustakaan dan Informasi Vol. 9 No. 2 (2025): Baitul 'Ulum: Jurnal Ilmu Perpustakaan dan Informasi
Publisher : Program Studi Ilmu Perpustakaan dan Informasi Fakultas Adab dan Humaniora UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/baitululum.v9i2.278

Abstract

ABSTRACT Students need relevant information to support productivity in their studies. This study aims to identify the information-seeking behavior of students at the University of Muhammadiyah Ponorogo (UMPO). This study used a descriptive qualitative method with observation and in-depth interviews with four students of the Islamic Library and Information Science (IPII) Study Program from various intakes (2022–2024). Data were analyzed through the stages of data reduction, data presentation, verification, and conclusion drawing, and interpreted based on Ellis's information-seeking behavior model theory. The results showed that most informants had systematically applied the stages in Ellis's model, starting from starting, chaining, browsing, differentiating, monitoring, extracting, verifying, to ending. However, it was found that a small number of informants did not use any of these stages. This finding illustrates that the majority of students have a structured information-seeking pattern in accordance with Ellis's theoretical framework. Keywords: information-seeking behavior; ellis model; information sources
Academic library repository access policy in Indonesia: recent policy updates Aliwijaya, Araf; Mubarokah, Adzkiyah; Yasmidar, Nicky; Suryadi, Ari; Yanti, Nurrahma; Saputra, Anggi; Siregar, Yoan Berliana
Priviet Social Sciences Journal Vol. 6 No. 3 (2026): March 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i3.1188

Abstract

This study aims to identify repository access policies in university libraries in the Special Region of Yogyakarta. A qualitative approach was used through in-depth interviews. Eight informants from four selected libraries, as well as observation and review of repository websites. The results show a wide variety of policies ranging from full open access, limited access per chapter, access only for institutional members through Single Sign-On, to access restrictions only through library computers, as well as take-down and embargo practices. The findings report a general chronological pattern, namely initialization with openness, then gradually restricted due to concerns about plagiarism, protection of sensitive data, administrative burdens, resource limitations, and encouragement from internal actors such as lecturers. The discussion emphasizes that the reality of policy in the field is more complex than the typology in the literature because it is simultaneously influenced by technical, normative, and administrative factors. This research is expected to serve as a guideline for contextual and consistent repository policies, strengthening technical and managerial capacity, copyright policies, and communication strategies to increase researcher participation. Recommendations include the development of integrated embargo and authentication mechanisms to balance open access and the protection of academic integrity.
Co-Authors Aliwijaya, Araf anggi saputra Jalinur, Jalinur M. Rasuli Mubarokah, Adzkiyah Novita Indrawati Siregar, Yoan Berliana Yanti, Nurrahma Yasmidar, Nicky