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All Journal Jurnal Gizi dan Pangan Journal of E-business and Management Science
Haron, Hasnah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences

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Unveiling the Hidden Truth: The Evolution and Advancement of Forensic Accounting in Indonesia Wahyuni-TD, I., S,; bin Zainuddin, Yuserrie; Haron, Hasnah
Journal of E-business and Management Science Vol. 2 No. 1 (2024): Juni 2024
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v2i1.139

Abstract

This paper discusses the development of forensic accounting in Indonesia. As Indonesia's economy grows and becomes increasingly interconnected with global markets, the need for effective measures to address financial crimes has become paramount. Forensic accounting, with its unique blend of accounting, investigative skills, and legal knowledge, has emerged as a vital discipline in this context. The forensic accountant is growing in popularity; from the government's perspective, it also takes a special concern. As in Indonesia, fraudulent acts such as corruption, misappropriation of financial statements, fraud and others find out more in a recent year. Thus, it is claimed that forensic accounting should be included in the list of accounting courses in Indonesia.
The Expertise Skills of a Forensic Accountant Wahyuni-TD, I., S,; bin Zainuddin, Yuserrie; Haron, Hasnah
Journal of E-business and Management Science Vol. 2 No. 1 (2024): Juni 2024
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v2i1.140

Abstract

The forensic accountant has roles, knowledge and skills. The purpose of skills by forensic accountants is to investigate financial irregularities, uncover fraud, and provide expert analysis and testimony in legal proceedings. This paper aims to review necessary skills possessed by forensic accountants. There are top five essential traits and characteristics ranked the forensic accountants in the public sector which need to possess; analytical, ethical, detail oriented, onfident and evaluative. All these findings are consistent with another study conducted by AICPA, USA which stated that forensic accountant in the private sector should be analytical, detail-oriented and ethical. In fact, as businesses and financial transactions become increasingly complex, the risk of fraud and financial misconduct also increases. A high demand of accounting profession skills globally to examine progressively the existence of frauds.
The Relationship Between Authoritative Parenting Style, Oral Sensory Processing, and Eating Behaviour Related to Picky Eaters among Toddlers in Klang Valley, Malaysia Kamarudin, Mohd Shah; Hamzaid, Nur Hana; Shahril, Mohd Razif; Haron, Hasnah; Kadar, Masne; Safii, Nik Shanita
Jurnal Gizi dan Pangan Vol. 19 No. 3 (2024)
Publisher : The Food and Nutrition Society of Indonesia in collaboration with the Department of Community Nutrition, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25182/jgp.2024.19.3.187-196

Abstract

This study aimed to examine the relationship between authoritative parenting style, oral sensory processing, and eating behaviour related to picky eaters among children aged 3 to 5 years. A cross-sectional study was conducted with 99 mother/father-child dyads from several Klang Valley nurseries and kindergartens. Online survey data collection, including the Child Eating Behaviour Questionnaire (CEBQ), the Child Sensory Profile 2 Questionnaire (CSP-2) (Oral Domain), the Parental Style Dimension Questionnaire (PSDQ), and a demographic questionnaire. Appointment-based collection of anthropometric measurements (weight and height) was conducted. Pearson correlation was used to determine the relationship between eating behaviour (picky eaters), oral sensory processing, and authoritative parenting scores, independent t-test to determine nutrition status and eating behaviour, and chi-square test to examine picky eater status and oral sensory processing classification. Results show that the prevalence of picky eaters is 45.5%. Picky eaters scored low in food responsiveness and food enjoyment but high in satiety response and slowness in eating. There was only an association between picky eating behaviour and oral sensory processing (r=0.22, p=0.003), but no correlation between these indicators and authoritative parenting styles (p>0.05). No significant difference was found in nutrition status between non-picky eaters and picky eaters (p>0.05). According to this study, nearly one out of two children is a picky eater, which is defined by less enjoyment of food, less responsiveness to food, eating slowly, and feeling full quickly. This research is likely to aid in the development of more targeted intervention programmes for picky eaters.
Co-Authors bin Zainuddin, Yuserrie Hamzaid, Nur Hana Kadar, Masne Kamarudin, Mohd Shah Safii, Nik Shanita Shahril, Mohd Razif Wahyuni-TD, I., S,