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Pengaruh Financial Stability dan External Pressure terhadap Financial Statement Fraud pada perusahaan Properties & Real Estate di BEI 2019-2023 Susyanti, Susi; Sopian, Dani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1912

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Stability dan External Pressure Terhadap Financial Statement Fraud (Studi empiris pada Sektor Perusahaan Properties & Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Data yang digunakan adalah data sekunder. Sampel dipilih menggunakan metode purvosive sampling pada laporan tahunan. Jumlah perusahaan yang menjadi sampel sebanyak 18 perusahaan dengan pengamatan 5 tahun, sehingga total sampel yang diperoleh sebanyak 90 data. Hasil penelitian menyimpulkan bahwa financial stability dan external pressure berpengaruh negative tidak signifikan terhadap financial statement fraud.
NUMERIK WARNA KAIN SEBAGI LAMPUNG Susyanti, Susi
Narada : Jurnal Desain dan Seni Vol 12, No 1 (2025)
Publisher : Universitas Mercu Buana

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Abstract

Detecting Colors in Lampung's Sebagi Fabric and Converting them to Color Codes. The methodology employed in this study is qualitative ethnography, with data collection conducted through direct field surveys and color detection using the SCI D65 10° Colorimeter. The colorimeter detects the surface colors of Sebagi fabric, converting them into Lab values, which are then translated into RGB, CMYK, and HEX color codes through the Nixsensor application. The primary findings indicate that three Sebagi fabrics were successfully identified and assigned color codes, providing a valuable reference for textile, product, and graphic designers, as well as researchers. The study concludes that using a colorimeter yields accurate results for fabric color detection after conversion. The color data collected from Sebagi fabric at the Lampung Museum in 2022 can serve as a valuable reference for documentation and culturally based design development in the digital and manufacturing era.
REVISUALISASI AKSARA KAGANGA SEBAGAI IDENTITAS LAMPUNG Budiman, Arif; Wijaya, PG. Wisnu; Nur, Muhammad Hajid An; Halawa, Maria Veronika; Susyanti, Susi
Jurnal Bahasa Rupa Vol. 2 No. 2 (2019): Jurnal Bahasa Rupa April 2019
Publisher : Institut Bisnis dan Teknologi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/bahasarupa.v2i2.344

Abstract

The research and design of the Kaganga Script Revisualization as Lampung Identity or Had Lampung is an attempt to provide aesthetic value to the conventional letter system. The aesthetic aspects that were given derived from Lampung cultural traditions, icons, and other visual idioms, such as ornaments on tapis cloth, carvings, traditional clothing accessories, and the stylization of Lampung's unique flora and fauna. The research method of the Kaganga script re-visualization is using Creative Thinking Process approach of Bryan Lawson, who applies steps in solving visual communication problems through several stages; (1) initial understanding (2) preparation (3) incubation (4) information (5) verification. Data analysis is done by considering several aesthetics factors; legibility, readability and unity. From several design or prototype alternatives that have been tested, the new Kaganga script using the Jungian (ship) motif was selected. This design uses Lampung traditional idioms to stylize the original script, which are the stylization of the Jung / Ship motif and the motif of Gold Thread Embroidery. Furthermore, this design can be continued on to the public testing and introduce it to Lampung public after it has been digitized.
Halal industry as Indonesia’s new economic engine: The role of Mutual Recognition Agreements Manthovani, Evita; Afandi, Frendy Ahmad; Susyanti, Susi; Indrasti, Dias; Indriyani, Lili; Permatasari, Gita; Khankasikam, Nichanan
Halal Studies and Society Vol 2 No 3 (2025): September 2025
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/hass.2.3.11-16

Abstract

The acceleration of halal certification is a strategic policy issue in the global Islamic economy during the rise of cross-border demand for halal products. Only 28.8% of food and beverage enterprises in Indonesia had obtained halal certification as of February 11, 2025, despite the country’s strategic position in the global market. Therefore, this study aims to examine the role of Mutual Recognition Agreements (MRA) in facilitating halal certification with a particular focus on food and beverage products through regulatory harmonization. MRA documents and international halal regulatory frameworks are analysed using an empirical qualitative method, supported by semi-structured interviews with halal certification stakeholders. The results suggest that MRA is expected to streamline procedures, avoid duplication, and improve efficiency, particularly in cross-border certification. However, the effectiveness is constrained by differences in Sharia interpretation, uneven testing infrastructure, and coordination challenges. MRA can support more efficient halal certification when reinforced by institutional capacity building and digitalized certification systems.
Revitalizing the Lampung language through illustrated conversation books: A sociolinguistic approach Pustika, Reza; Ulfah, Nufikha; Ragawilapa, Padika Arbi; Susyanti, Susi; Putri, Fellanisa Priyono; Sakaria, Severinus
Jurnal Civics: Media Kajian Kewarganegaraan Vol. 23 No. 1 (2026)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jc.v23i1.89863

Abstract

The Lampung language is currently facing a decline in daily use among younger generations, raising concerns about its potential endangerment. This study investigates the role of illustrated conversation books as a pedagogical tool to support the revitalisation of the Lampung language, using a sociolinguistic approach that considers learners’ perceptions, motivation, and attitudes toward language preservation. Data were collected through a questionnaire distributed to 102 respondents, with items grouped into three aspects: perceptions of book design, motivation to learn Lampung, and attitudes toward language preservation. The findings indicate that 82.4%–84.3% of respondents agreed that illustrations and attractive visual design improved comprehension, engagement, and enjoyment in learning. Motivation-related responses were moderately positive (67.6%–70.6%), with students expressing pride in learning Lampung but showing a need for broader reinforcement from cultural and social contexts. Attitudes toward preservation were strongly positive, with 91.1% agreeing that illustrated books can be an effective strategy for safeguarding the language, although only 55.9% expressed willingness to teach it to others. These results align with multimedia learning theories and sociolinguistic perspectives on language revitalisation, highlighting the importance of visual pedagogical resources while underscoring the need for community and institutional support. The study concludes that illustrated conversation books can serve as effective entry points for revitalising the Lampung language. The illustrated conversation books serve as a new pedagogical tool for teaching and preserving the Lampung language. This book can also provide a fresh assessment of students’ perceptions, motivation, and attitudes toward learning in Lampung.