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Trapped in Temptation: Revealing The Factors That Lead to Fraud Kurniawan; Johan Arifin
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.9020

Abstract

This research aims to empirically test various potential factors that influence the tendency to commit fraud. Fraud is a danger that always threatens the business and non-business worlds. Therefore, researchers are motivated to examine several factors that are suspected of influencing someone to commit fraud, namely the whistleblowing system, compensation suitability, and competence in addition to empirically testing ethical values as moderation. To obtain the necessary data, this study uses primary data using a questionnaire. The population in this study were employees in Finance and Banking companies in Indonesia. The number of samples in this study was 202 respondents. The data collection method was Snowball Sampling. The data analysis used was PLS-SEM. Based on the test results, it was found that a whistleblowing system with compensation suitability had a negative effect on the tendency for fraudulent acts, while competence had no effect on the tendency for fraudulent acts. This research also reveals that ethical values strengthen the relationship between the suitability of compensation and competence and the tendency for fraudulent acts, while ethical values weaken the relationship between the whistleblowing system and the tendency for fraudulent acts.
Hubungan Pencahayaan dan Shift Kerja dengan Kelelahan Mata Pada Pekerja di Laboratorium PMI Kota Surakarta Tahun 2025 Kurniawan; Nur Ani; Wartini; Farid Setyo Nugroho
Jurnal Ilmu Kesehatan Masyarakat Berkala (JIKeMB) Vol 7 No 2 (2025): NOVEMBER 2025
Publisher : Universitas Veteran Bangun Nusantara

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Abstract

ABSTRACT Eye fatigue is a common occupational health issue experienced by workers, particularly due to inadequate lighting and rotating shift systems that disrupt the body’s biological rhythm. The TFOS report in 2023 stated that the global prevalence of digital eye fatigue reached 70.7%, highlighting the substantial role of workplace lighting and work schedules in contributing to visual discomfort. A preliminary survey at the laboratory of the Indonesian Red Cross (PMI) Surakarta revealed that nighttime lighting intensity was only 139 lux, with approximately 70% of night shift workers reporting symptoms of eye fatigue. This study aimed to determine the relationship between lighting and work shifts and the occurrence of eye fatigue among laboratory workers at PMI Surakarta. A quantitative cross-sectional design was employed, involving the total population of 39 laboratory workers selected through total sampling. Data were collected using the Visual Fatigue Index (VFI) questionnaire to assess eye fatigue and a lux meter to measure lighting intensity. Data analysis was conducted using univariate and bivariate methods with the Chi-Square test. Results showed that most respondents (69.2%) worked in environments with lighting below the standard, 46.2% worked during day shifts, and 56.4% experienced eye fatigue. Statistical tests revealed a significant relationship between lighting and eye fatigue (p = 0.001), while no significant relationship was found between work shifts and eye fatigue (p = 0.065). Based on these findings, it was concluded that lighting plays a significant role in the incidence of eye fatigue, whereas work shifts do not show a statistically meaningful relationship. The study recommends that PMI Surakarta evaluate its workplace lighting systems and consider revising shift schedules to support visual health and worker productivity. Keywords: eye fatigue, lighting, work shift, laboratory
Kajian Potensi Pengembangan Investasi Di Kabupaten Brebes Kurniawan; Kodir; Ardiansyah, Aqib; Sutarmin
JURNAL ILMIAH ULTRAS BREBES Vol 2 No 1 (2018): Jurnal Ilmiah Ultras Brebes
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Brebes

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Abstract

One of the efforts to increase economic development is to increase investment activities inall business sectors in Brebes District, infrastructure support that supports investment becomesan important factor to increase investment. The existence of investment profile becomes the maininformation about the potential of investment development through investment in Brebes Regency.The objective of the research is to provide information about the potential of investment inBrebes Regency by region and by economic sector. Providing information on infrastructure andinfrastructure supporting investment in Brebes Regency. Using quantitative descriptive analysis.The results of the research indicate that potential sectors that are potential to be developed inBrebes district potential sectors to be developed include agriculture, forestry and fisheries withhorticultural crops, manufacturing and large and retail trade sectors; car and motorcyclerepairs with onion, chilli, potato, mushroom, carrot, tofu, cracker, salted egg, soft drinks andbottled water.
PRINCIPAL'S LEADERSHIP STRATEGY IN REALIZING INDEPENDENT LEARNING AT FITRAH AL-FIKRI ISLAMIC ELEMENTARY SCHOOL Adawiyah, Rabiatul; Kurniawan; Abdurrohman, Asep; Muthmainnah, Nur Shafiyyah
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 5 No 2 (2026): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v5i1.2067

Abstract

This study explores the leadership strategies employed by a principal in implementing the Merdeka Belajar (Independent Learning) curriculum at SD Islam Fitrah Al-Fikri, an Islamic elementary school in Depok, Indonesia. Data were collected using a qualitative case study approach through in-depth interviews with the principal and five teachers, as well as observations and document analysis. Findings indicate that the principal plays a pivotal role in shaping the school's vision, empowering teachers, fostering an innovative school culture, and integrating Islamic values into curriculum implementation. Leadership strategies include participatory vision development, reflective supervision, collaborative decision-making, and continuous professional development. These strategies align with the principles of school-based management and contribute to the holistic and contextual implementation of Independent Learning. The study offers a practical model for Islamic schools seeking to align national education reform with religious and local values
Pendidikan Hukum Dan Advokasi Untuk Masyarakat Marginal: Meningkatkan Kesadaran Dan Akses Keadilan Hermansyah; Kurniawan; Al-Munip; Ahmad Ihya' Ulumuddin
Vonis Vol. 1 No. 2 (2025)
Publisher : CV. Akira Java Bulu

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Abstract

This study aims to analyze the effectiveness of community-based legal education and advocacy in enhancing legal awareness and expanding access to justice for marginalized communities. These groups often face structural and cultural barriers in exercising their legal rights due to limited knowledge, restricted access to information, and insufficient legal resources. Employing a qualitative descriptive approach, the research was conducted in three urban areas with low-income populations. Data were collected through participatory observation, in-depth interviews, and documentation from legal aid institutions (LBH), and analyzed using the interactive model of Miles and Huberman. The findings indicate that community-based legal education has improved public legal understanding by up to 68%, encompassing awareness of legal rights and obligations, reporting mechanisms, and the principle of equality before the law. The participatory and contextual approach proved effective by providing learning experiences relevant to the participants’ social realities. Local paralegals played a crucial role as intermediaries between communities and formal legal institutions, strengthening both advocacy independence and program sustainability. The study highlights the importance of multi-stakeholder collaboration among legal aid organizations, academia, and local governments in developing an inclusive and sustainable model of community legal empowerment. Thus, legal education functions not only as a medium for enhancing legal literacy but also as an instrument of social transformation toward a legally conscious, empowered, and just society.
Analysis of Basic and Potential Economic Sectors in Tana Tidung Regency Ramdani, Aulia; Kurniawan; Sonu, Karolus; Alexiana, Cancy
Journal of Regional Economics and Development Vol. 3 No. 2 (2026): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jred.v3i2.1035

Abstract

This study aims to analyze the basic and potential economic sectors that can drive economic growth in Tana Tidung Regency. This research is useful in providing a significant boost in the form of appropriate programs and policies to encourage economic growth in Tana Tidung Regency. Investors can also identify investment opportunities in potential sectors. This study uses data from the Central Statistics Agency (BPS) of Tana Tidung Regency and North Kalimantan Province for 2022-2024. The data analysis technique used is the Location Quotient (LQ) to identify the basic sectors and the Klassen Typology to identify potential sectors in Tana Tidung Regency. The results of the data analysis indicate that the basic sectors in Tanah Tidung Regency are agriculture, forestry, and fisheries, as well as mining and quarrying. Investors have investment opportunities in several potential sectors. The results of the data analysis indicate that potential sectors in Tanah Tidung Regency are the manufacturing industry, construction, wholesale and retail trade, car and motorcycle repair, financial services and insurance, real estate, and corporate services.
Co-Authors A'yuni, Qurratu Abdiantoro, Restu Abdullah, Borhan Sareya Abdurrohman, Asep Achmad Wahidy Ade Hidayat, Ade Adibrata, Sudirman ADILA, FANSAH Adila, Fekie Agus Dwiyanto, Agus Agus Hermanto Agusfianto, Jepri Ahmad Ihya' Ulumuddin Ahmad Ihya'ulumuddin Ahmad Ilham Kamal Ahmad Imam Rifa’i Ahmad Qadafi Ahmad Ruliyanto Ahmad Shofwan Nizomi Ai Nur Solihat Ajay Sepangan Akhmad, Arfiah Nurbahri Al Munif Al-Munif Al-Munip Aldi Hermawan Alexiana, Cancy Alfian Prawidya Kusuma Alghamdi, Munirah Aziz Abdulaziz Alisya Pitri Alisyah Pitri Alya Rizanda Ambarwati, Dewi AMINULLAH Amir Amirullah, Febry Amriani Amir Anak Agung Banyu Perwita Andi Nurindah Sari Andin, Jimy Oktolongere Andri Gandhy Andri, Kurniawan Anggun Putri Utami Angreyani, Mince Aniq Astofa Anita Wulandari, Anita Antonius Apippullah, Akhmad Ardi, Ardiansyah Ardiansyah, Aqib Ari Kurniawan Arif Mulyanto Arjuna Asep Sholehudin2 Ashidiqy, Abu Bakar Asid, Rozilee Assayuti, Abdul Aziz Assolikhatul Mubarokah Astri Srigustini Athoillah, Mohamad Anton Ati Sadiah Atiqa Nur Latifa Hanum Auliyah Nurwafiyyah Awaluddin, Rizki Badriatin, Tine Bambang Bangkit Sutowiyono BASUKI ARIANTO Benny Djaja Benny Kurnianto Bijumes, Lio Billy Yanis Saputra BUDI PRAMONO BUDI SUMARTONO Busyra Hanim Cahyani, Devi Aviola Chairul Adhim Dani Purnawan Dasapta Erwin Irawan, Dasapta Erwin Daud Dedi Mizwar Denny Rusdianto Depi Ardian Nugraha Dera Adila Putri Desi Ramadhani Destriana Saraswati Deswita Sari Devi Febriyanti Widia Astuti Devinta Christy, Gabriel Dewi , Hasna dewi, hasna Dhany Ramadan Diana Ayu Safitri Dikatama Dimas Septa Dini Ayu Lestari Dita Amelia Putri Dita Pratiwi Kusuma Wardani Diyan Wilda Djoko Herwanto Dwi Arianto Witjaksono Dwi Yulia Edi Fitriana Afriza, Edi Fitriana Eduardus Bayo Sili Ego Widoro Endang Purnamawati Erwina Kartika Devi Esti Wahyu Kurniawati Evitulistiono, Rizki Faisal Matin Dahlan Adiputra Fany Nur Zabrina Feby Rizki Pratiwi Ferdy Ferel M Firmansyah Fitri Nurdianingsih Fitri Yanti Fitria Sahwa Friski Fahrul Yadin Furqon Gatot Dwi Hendro Wibowo Gian Ahdiningtias Gugum Gumilar Gumilar , Gugum Guterres, Vincente Manuel Luis H Ahmad Hadiyan Haeran Haeril Haeruman Jayadi Halid, Sri Julyarti Halomoan, Reynaldo Hamdi Hamid Abdillah HARI MOEKTIWIBOWO Hari Mukti, Wiji Aziiz Hasan Basri Hasanudin Hashim, Emilda Haslinda Hasan Hasna Dewi Hasnan Heri, Heri Suroyo Heriyani Herlambang Fredomeseliano, Bonanza Herlini Puspika Sari Herman Syah Hermansyah Herry Prilosadoso, Basnendar Herwanita Heryani, Hesti Hidayat Hilda Porawati Hilman Taufik Huong Le Husairi, Ridwan Husriah I Kadek Agus Wira Adnyana I Kadek Bagus Erdi Andika I Made Hery Karyadika I.D.K Kerta Widana Ichyatul Afrom Idi Amin Ifa Fauziah Iin Emy Prastiwi, Iin Emy Iis Aisyah Ikarel Mandagie Ikhwanul Qiram Ikmawati Imam Achmad Sadisun Imam Yunianto Indah Noviyanti Indah Tri Lestari Indrawati, Karliana Indriyani Idris Irawan Aprian Irma Yulianti Irvan Bayu Irawan IRWANSYAH Iswandari, Hanifah Izharul Haq j-sika JAMALUDIN Jemani jennie rorensia Jiofani, Marsheila Johan Arifin Junaidi Junaidi Juniarto, Antonius Kadarsih, Sri Kahfi, Maulana Karang, Lisa Karnedi, Rozian Karolus Sonu, Karolus Kartika Devi, Erwina Khoiratun Nisak, Sayida Khoirulloh, Ahmad Hilmy KHOIRUNNISA Khusnul Khotimah Nabilah khusnul khotimah, Neng Sabrina Rizki Khusnul Yatima Khusnul Yatimah Kodir Kresno Bayu Edi Putra Kurnia Kurnia M, Fakhruddin Kurnia Ritma Dhanti Kusuma Kuswanto Lalu Achmad Fathoni Lalu Suprawesta Lia Farchati Lu'luil Maxnun M Said Hasibuan M, Ferel M. Ahmed M. Arif Musthofa Mai Riski Febriani Marfu'ah, Nurul Maria Ulfa Mariana F, R. Adjeng Marwendi, Reza Okva Mau, Muliadi Maulan, Rikza Mauzu, Fahru Mawar Melani Melly Suryani Merliana Dewi Astuti Merrieayu Puspita Hannah Mifta Rahman Miftahul Jannah, Wardah Militia Christi Pandelaki Mirandra Japa, Fransico Zolla Mita Sonaria Mohamad Anas Muchammad Furqon Muchaddats Muchammad Muchaddats Muftiadi, M. Rizza Muhamad Aim Muhamad Fuji Hakiki Muhamad Sobran Muhamm Iqbal Hikmatullail Muhammad Adam Setiawan Muhammad Arinda Unigraha Utama Muhammad Choirin Muhammad fauzan Muhammad Ferry Eka Sulistyawan Muhammad havis Muhammad Mashduqi Muhammad Miftah Muhammad Zainal Muttaqien Muizuddin Azka MULYADI Mutawali Muthmainnah, Nur Shafiyyah Mutia Azizah Nuriana Nabilah, Aisy Nadia Mira Kusumaningtyas Naufal Hidayat Nazril Ilham Tanjung Nelis Jamjam Munawaroh Nida Handayani Nida Nurhafilah Niko Febriansyah Niko Priambhodo Nilfatri Nizia Kusuma Wardani nopita inriani Nugroho Budi Nugroho, Farid Setyo Nur Ani Nur Asiyah Nur Rahma Dona Nurdin Nurfatimah, Mila Nurjanah, Hidayatul Nurlingga Ibrahim Okta priansa, Rizki Okva Marwendi, Reza Parni Perdana, Rahmadi Nanda Putra Pini Susanti Pitri, Alisyah Praptiningsih Pratama, M Hendra Pratiwi, Yulies Andri Prawiranegara, Lalu Mohamad Arief Puji astuti, Fuji Lestari Pulma Sari, Lili Purwowiyoto, Sidhi Laksono Puspita Utari Putri Adelya Putri, Rinanti Andhini R, Yeria Rabiatul Adawiyah Raden AH Raden Roro Suci Nurdianti Raden Roro Suci Nurdianti, Raden Roro Suci Rahmat Rahmat Dwi Prasetyo Rajali Rakin Ghiyat Rakin Ghiyat Naufaldy Rakin Ghiyat Nauvaldy Rakin Ghiyat Niagara Ramdani, Aulia Rasiman, Yoseph Rayhan Kemal Redolfo Alreson Regi Ridwan Gunawan Regi Setiawan Reliyanti Rendra Gumilar Rendra Gumilar, Rendra Reni Ardwiyanti Reynaldo Halomoan Reza Okva Marwendi Ria Astuti Safitri Riandi Ricki Akbar Ridwan Ridwan, Fully Handayani Ririn Nuraeni Rismawati Yaswir Rizka Fadhilah Amaliah Rizka Nur Kholiza Rizky Surya Panca Rona Ronny Samsul Bahri Ronny, Msg.Abdul Rusdan, Muchamad Rusdi Zaini Fajri Rusdi, Andi Rusmadina, Ferona Puan S Idris Sabda Astra Fanila Sadiah, Ati Sahidi Sahril Saifullah Salim, Muhammad Abdul Rahman Sandy Efriyanto Sani, Ageng Asmara Sanjani Santoso Sanusi Sungkono Sariwahyuni Sarni Sarul Karim Sarwono Sasmito, Priyo Satria, Irwan Sawitri, Nina Sayida Khoiratun Nisak Selviani, Rani Setiawan, Muhammad Diki Shofa, Asyida Hayati Sholihatin, Binti Sholihin Sholihin Sholihin Sidhi Laksono Purwowiyoto Sintya Larasati Sipangidoan Siregar , Renal Sisilya Saman Siti Fatimah SITI FATIMAH Siti Marfu'ah Sitii Fatimah Sitti Fatimah Sodik, Achmad Ja’far Solihin, Dede Solikah Ana Estikomah Solly Aryza Sonu, Jubaidah Sri Azizah Hudani Sri Hardianti Sartika Sri Kadarsih Srigustini , Astri Steven, Doni Subakti Sudirman Suhartana, Lalu Wira Pria Suherti, Heti Sukma Eka Wijaya sukri Sukri, sukri Sulastio, Agus Sunarti, Zeni SUNGKONO SANUSI Sureni Suriadi Sutriyono Syahid, Akhmad Syahiruddin Syamsunasir Syarwani Ahmad Syayidah Nuriyah Syofiati Tajudin Tambuleng Tantowi, Linda Yanuana Fanida Tata, Tata Sutabri tedja Tia Dikatama Tsania Tri Kurniawan Hardafi Triyana Wulandari Tuti Bahfiarti Tuty Ulina Malau Tyaksa Putra, Rivanda Virna Indri Cahyani Wahyuddin Wahyuti Wanandi, Zulfian wandi Wardani, Az-Zahra Ayu Wargo Wartini Wasilah Widyaningrum, Bakti Wisudawan , I Gusti Agung Wiwik Damayanti, Wiwik Wursan Wursan Yeria R Yudi Herdiana Yudiastuti, Helda Yulianti, Dinda Yunaini Ketty Yusuf Iskandar Yuwono Prianto Zaenal Abidin Zaenal Abidin Zelly Dia Rofinda Zeni Sunarti Zhafiirah Zulfa Annida