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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Jati: Jurnal Akuntansi Terapan Indonesia
Humairoh, Nur Aisyah
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Materials Science & Nanotechnology Physics

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Meninjau Aspek Pencegahan Fraud: Studi Kasus di KPP Pratama Sukabumi Gunawan, Barbara; Hanjani, Andreani; Humairoh, Nur Aisyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030230

Abstract

The purpose of this study is to determine fraud prevention factors in KPP Pratama Sukabumi Regency. The factors studied are individual morality, rule obedience, compensation, and the whistleblowing system. The population in this study are KPP Pratama employees of Sukabumi Regency, West Java, with a sample of 30 employees who were selected by purposive sampling and who received delegations for the inspection section, billing section, extensification section, and supervision section. The research model used is quantitative research model and data collection using questionnaires. The research method used is quantitative research with data collection using a questionnaire. The results showed that individual morality and rule obedience influence fraud prevention. Whereas compensation and whistleblowing systems do not affect fraud prevention. The implication of this research is important for the Tax Office to find out the factors that affect fraud prevention so that there are no acts of fraud committed by Tax Office employees who are prone to fraud.
Meninjau Aspek Pencegahan Fraud: Studi Kasus di KPP Pratama Sukabumi Gunawan, Barbara; Hanjani, Andreani; Humairoh, Nur Aisyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030230

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor pencegahan fraud di KPP Pratama Kabupaten Sukabumi. Adapun faktor yang diteliti adalah moralitas individu, ketaatan aturan,  kompensasi, dan whistleblowing system. Populasi dalam penelitian ini adalah karyawan KPP Pratama Kabupaten Sukabumi Jawa Barat, dengan sampel sebanyak 30 karyawan yang dipilih dengan purposive sampling dan yang menerima delegasi seksi pemeriksaan, seksi penagihan, seksi ekstensifikasi, dan seksi pengawasan. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan bahwa moralitas individu dan ketaatan aturan berpengaruh terhadap pencegahan fraud. Sedangkan kompensasi dan whistleblowing system tidak berpengaruh terhadap pencegahan fraud.   Implikasi penelitian ini penting bagi Kantor Pelayanan Pajak untuk mengetahui faktor-faktor yang mempengaruhi pencegahan fraud agar tidak terjadi tindakan kecurangan yang dilakukan oleh pegawai Kantor Pelayanan Pajak yang rentan terjadinya tindakan fraud.
The Use of Herbal Preparations of Sour Turmeric and Betel Leaf on the Duration of Accelerated Healing in Adolescent Girls Who Experience Recurrent Vaginal Discharge in Palembang Rismayanti, Tetin; Sari, Dewi Ratna; Shafira, Delta; Rafelia, Nara Syawalla; Humairoh, Nur Aisyah; Sari, Siti Rahma Yunita
Jurnal Penelitian Pendidikan IPA Vol 11 No 10 (2025): October
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i10.12318

Abstract

Recurrent vaginal discharge is a common problem among adolescent girls and may cause discomfort and affect daily activities. Herbal preparations such as sour turmeric (Curcuma xanthorrhiza) and betel leaf (Piper betle L.) are known for their antibacterial and anti-inflammatory properties that may accelerate the healing process. This study aimed to compare the effectiveness of sour turmeric and betel leaf herbal preparations in accelerating the healing duration of recurrent vaginal discharge among adolescent girls in Palembang in 2024. This experimental study used a two-group post-test-only design. The independent variable was the type of herbal preparation (sour turmeric and betel leaf), while the dependent variable was the duration of accelerated healing. The sample consisted of junior high school and Islamic boarding school students who experienced recurrent physiological vaginal discharge. Data were analyzed using the independent t-test with a significance level of 0.05. The findings showed a significant difference in healing duration between the two groups (p < 0.05). The betel leaf group experienced a faster recovery, with an average healing time 2.3 days shorter than the sour turmeric group. Betel leaf herbal preparation was more effective in accelerating the healing of recurrent vaginal discharge compared to sour turmeric. It is recommended for women as a natural alternative therapy for managing vaginal discharge.
Co-Authors Andreani Hanjani Barbara Gunawan Dewi Ratna Sari Rafelia, Nara Syawalla Rismayanti, Tetin Sari, Siti Rahma Yunita Shafira, Delta