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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) YUME : Journal of Management Eduvest - Journal of Universal Studies JURNAL REKAYASA KIMIA & LINGKUNGAN
Herawati, Shabrina
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Health Professions Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Analisis Peran Audit Internal, Kompetensi Dan Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Wulandari, Sofia; Anwar, Winda Vina Ria; Herawati, Shabrina
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8313

Abstract

Analisis Peran Audit Internal, Kompetensi Auditor, dan Pengendalian Internal dalam mencegah kecurangan (fraud) pada perusahaan sangatlah penting terutama dalam konteks kondisi perekonomian di Indonesia yang tidak stabil. Penelitian menunjukkan bahwa tindakan penipuan, baik oleh karyawan maupun atasan, meningkat dalam situasi ini. Audit internal memiliki peran penting dalam memantau aktivitas organisasi dan memastikan efektivitas program pencegahan penipuan. Meskipun audit internal secara individual tidak menunjukkan pengaruh yang signifikan terhadap pencegahan kecurangan, namun kombinasinya dengan pengendalian internal menunjukkan pengaruh yang signifikan. Kompetensi auditor juga terbukti penting dalam mendeteksi dan mencegah kecurangan, dimana auditor yang terlatih akan lebih efektif dalam mengidentifikasi potensi kecurangan. Kasus nyata seperti PT Indofarma dan PT Asuransi Jiwasraya menunjukkan efek buruk dari kurangnya pengawasan dan keterbukaan. Studi ini menganalisis hubungan antara variabel-variabel tersebut melalui tinjauan literatur dan metodologi kualitatif., dan hasilnya menunjukkan bahwa kolaborasi antara audit internal, kompetensi auditor, dan pengendalian internal membentuk mekanisme yang kuat untuk mengurangi risiko kecurangan dalam organisasi. Kata Kunci: Peran Audit Internal, Kompetensi, Pengendalian Internal, Pencegahan kecurangan (Fraud)
Empowerment Model For Small Traders In Traditional Markets Through The Multi-Benefit Endorsement Program (Portal Iman) Irawati, Diwi Acita; Astuti, Puji; Kurniawan, Wakhid; Herawati, Shabrina; Putra, Romi Iriandi; Ariyadi , Muhammad Yusuf
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.952

Abstract

The aim of this research was to find an effective empowerment model to alleviate traders from usury practices. A qualitative approach was employed through interviews, direct observations, social media observations, and literature studies. Traditional market locations were selected based on having more than 150 traders, and five markets were chosen: Bejen, Jungke, Nglano, Jaten, and Palur. The research results showed that usury practices burdened the traders significantly, but they had limited options for quick access to capital without complicated requirements. The presence of the Infaq Bank in eradicating usury practices has been beneficial to many business actors in Indonesia. In the Karanganyar region, the Infaq Bank named Bank Infaq Islamic Karanganyar has been operational for over 2 years. Seven study groups were formed for the empowerment of traders, with a total of 178 beneficiaries absorbing funds amounting to Rp. 278,000,000. The empowerment model for small traders in traditional markets through collaboration with the innovative Portal Iman received positive responses in five traditional markets, as evidenced by the willingness of worshippers, who are traders, to become permanent members of the Portal Iman study groups. This empowerment model involves four key roles: benefactors, motivators, managers, and beneficiaries of the Portal Iman. In conclusion, this empowerment model is acceptable for application among members of the Islamic Infaq Bank Karanganyar and the traditional market trader community in Karanganyar.
Effect of Activator Type on Activated Carbon Characters from Teak Wood and The Bleaching Test for Waste Cooking Oil Sriatun, Sriatun; Herawati, Shabrina; Aisyah, Icha
Jurnal Rekayasa Kimia & Lingkungan Vol 15, No 2 (2020): Jurnal Rekayasa Kimia & Lingkungan (December, 2020)
Publisher : Chemical Engineering Department, Syiah Kuala University, Banda Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23955/rkl.v15i2.14788

Abstract

The starting material for activated carbon was biomass from teak woodcutting, which consists of 47.5% cellulose, 14.4% hemicellulose, and 29.9% lignin. The surface area and iodine number of activated carbons are the factors determining the adsorption ability. This study aims to determine the effect of the activator type on activated carbon characters and test the absorption ability for waste cooking oil. The synthesis stages include carbonization, chemical activation, and then physics activation. The activation process consists of two steps. Firstly, the chemical activation via adding H2SO4, and H3PO4 at room temperature for 24 hours, the second, physical activation by heating at various temperatures of 300, 400, and 500 C for two hours. The characterizations of activated carbon include water content, ash content, iodine number, functional groups, and surface area. Furthermore, the activated carbon was used as an adsorbent for waste cooking oil for 60 minutes at 100 C with a stirring of 500 rpm. The results were analyzed using UV-Vis spectrophotometry at a maximum wavelength of 403 nm. The iodine numbers of activated carbon ranged 481.1-1211.4 mg/g and 494.8-1204 mg/g for H3PO4 and H2SO4, respectively.Activated carbon with H3PO4 of 15% and an activation temperature of 400 C has the highest surface area of 445.30 m2/g. The H2SO4 dan H3PO4 activators can be used to improve the quality of activated carbon in absorbing dyes in waste cooking oil, where the optimum concentration is 10-15% (v/v). The H3PO4 activator tends to produce a higher bleaching percentage than H2SO4.
Response of Small Traders in Traditional Markets to the Iman Portal Innovation in Avoiding Usury Irawati, Diwi Acita; Astuti, Puji; Kurniawan, Wakhid; Herawati, Shabrina; Putra, Romi Iriandi; Ariyadi, Muhammad Yusuf
Jurnal Penelitian Pendidikan IPA Vol 10 No SpecialIssue (2024): Science Education, Ecotourism, Health Science
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10iSpecialIssue.8598

Abstract

Research on the Response of Small Traders in Traditional Markets to the Empowerment Innovation Portal Iman was carried out in Karanganyar from August to September 2023. This research aims to determine the response of small traders in traditional markets who were given socialization about Portal Iman, an empowerment innovation to avoid danger. usury. Qualitative and quantitative research was carried out in an integrated manner with surveys using questionnaires, interviews and field observations. All 92 recitation participants from 5 markets, namely Bejen, Jungke, Nglano, Jaten and Palur markets, were used as respondents for the socialization. The research results showed that the socialization participants were dominated by women (72.83%) compared to men (27.17%), with the majority aged 45 - 59 years or pre-elderly (60.87%); aged over 60 years or elderly (21.74%) and only 17.39% were aged 19 – 44 years or adults. The majority of participants' education was high school (SMA/MA/SMK) at 38.04%; Elementary school as much as 29.35% and junior high school as much as 20.65%. There were 5.44% of socialization participants who had not completed elementary school or even attended school and 6.52% who had attained higher education, either a diploma or bachelor's degree. The average length of business is 14.21 years, the longest is 44 years and the shortest is 1 year, with 66.57% own capital and 44.43% with borrowed capital, 36.67% have had contact with loan sharks, 61.11% have no contact and 2.2% did not provide information. Of the 36.6% who had contact with the loan shark, 12.22% were still in contact today, 64.44% were no longer in contact and 33.3% of respondents did not answer.
Co-Authors Aisyah, Icha Anwar, Winda Vina Ria Irawati, Diwi Acita Kurniawan, Wakhid Muhammad Yusuf Ariyadi Puji Astuti Putra, Romi Iriandi Sriatun Sriatun Wulandari, Sofia