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All Journal Journal of English for Academic and Specific Purposes (JEASP) Jurnal Ilmiah Manajemen Kesatuan JOURNAL OF LANGUAGE Economic and Business Horizon
Yanti, Aprili
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analysis of the Effectiveness of Internal Control Roles Over Fixed Assets at the District Office of Medan Labuhan, North Sumatra Pakpahan, Dewi; Gea, Stevan; Aisyah, Siti; Simatupang, Jumeida; Yanti, Aprili; Sembiring, Erika; Tamba, Iventura
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to assess the effectiveness of the internal control system governing fixed assets at the Medan Labuhan District Office, identifying challenges, causes of ineffectiveness, and proposing strategies for improvement. The study employs a descriptive research approach and utilizes Nvivo+11 software for comprehensive analysis. Data are gathered through document analysis, interviews, and a review of Standard Operating Procedures (SOP) to evaluate the internal control system for fixed assets. The findings reveal that the internal control system at the Medan Labuhan District Office faces challenges, including inadequate communication on asset maintenance and negligence in financial record-keeping during asset transactions. These issues have led to operational inefficiencies and disputes, deviating from SOP. This study recommends solutions to prioritize communication regarding asset maintenance to enhance awareness and accountability. Additionally, it suggests implementing immediate and accurate recording practices to prevent disputes and discrepancies in financial documentation.
Teachers’ Reflections on Teaching Mathematics in English: A Consideration for Developing ESP Course Samosir, Sri Aulia; Yanti, Aprili; Zebar, Abdul; Rafida, Tien
Journal of English for Academic and Specific Purposes (JEASP) Vol 7, No 2 (2024)
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/jeasp.v7i2.25069

Abstract

This research aimed to identify the Reflections done by mathematics teachers when delivering material when teaching mathematics in international schools. The study was conducted at Permata Bangsa Elementary School, which follows the Cambridge Curriculum and involved mathematics teachers from this school. This study used a Qualitative Method. Data were collected through interviews to obtain in-depth insights, and an interactive analysis method was used. The research found that they use the Team teaching method to improve their English fluency by studying from reference books and other print and online sources and working with their fellow teachers. Mathematics teachers actively aim to increase their knowledge related to mathematics through continuous learning, using special applications, book references, and YouTube online materials, attending webinars, exploring educational websites, collaborating with colleagues, and leveraging technology and online resources. The study's findings provide valuable insights for designing ESP courses for mathematics teachers and help teachers better prepare their English competence.
The Influence of Internal Control, Audit Committee, and Good Corporate Governance on Fraud Prevention at PT. Inalum Aisyah, Siti; Pakpahan, Dewi; Fadillah, Tri; Yanti, Aprili; Anindya, Desy; Anggraini, Dwi; Habibie, Muhammad; Juliansyah, Roni; Sembiring, Erika
Economic and Business Horizon Vol. 2 No. 3 (2023): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.3.2023.184

Abstract

Fraud juga diartikan dengan Penipuan, yang memiliki arti keliru yang disengaja yang menyebabkan seseorang atau bisnis menderita kerusakan, sering dalam bentuk kerugian moneter. Semua elemen ini biasanya diperlukan untuk tindakan yang harus dipertimbangkan penipuan, jika seseorang berbohong tentang namanya, misalnya, tidak akan penipuan kecuali dengan demikian, orang yang menyebabkan orang lain kehilangan uang atau menderita beberapa kerusakan lainnya. Tujuan penelitian ini adalah untuk melihat pengaruh pengendalian intern, komite audit, dan good corporate governance  terhadap pencegahan fraud di PT. Inalum. Populasi dalam penelitian ini adalah seluruh auditor internal yang berjumlah 32 orang  dan komite audit yang berjumlah 5 orang.Teknik pengambilan sampel menggunakan sampel jenuh, yaitu menjadikan keseluruhan populasi sebagai sampel. Dari hasil uji t hitung untuk variabel pengendalian intern sebesar 7,937 dan nilai t tabel sebesar 1,69. Hal ini menunjukkan jika t hitung > dari t tabel yaitu 7,937>1,69. Dari keterangan tersebut, maka dapat disimpulkan bahwa H0 ditolak dan Ha diterima, dalam arti secara parsial pengendalian intern berpengaruh terhadap pencegahan fraud pada PT. Inalum.Untuk variabel komite audit , diperoleh hasil uji t  hitung sebesar -2,894  dan nilai t tabel sebesar 1,69. Hal ini menunjukkan bahwa t hitung < t tabel ( -2,894 < 1,69) .Dari keterangan tersebut, maka dapat disimpulkan bahwa H0 diterima dan Ha ditolak, dalam asrti secara parsial komitmen organisasi tidak berpengaruh terhadap pencegahan fraud pada  PT. Inalum. Untuk variabel Good Coorporate Governance , diperoleh hasil uji t  hitung sebesar 2,035 dan nilai t tabel sebesar 1,69. Hal ini menunjukkan bahwa t hitung > t tabel ( 2,035> 1,69) .Dari keterangan tersebut, maka dapat disimpulkan bahwa H0 diterima dan Ha ditolak, dalam arti secara parsial good coorporate governance berpengaruh  terhadap pencegahan fraud pada  PT. Inalum. Dari hasil uji F diketahui bahwa F hitung > F tabel yaitu 380.587 > 2,90  dan nilai signifikansi 0,000 <  α= 0,05. Hal ini berarti  H0 ditolak dan Ha diterima, maka variabel pengendalian intern, komite audit, dan good corporate governance berpengaruh terhadap pencegahan fraud pada PT. Inalum. . Diperoleh nilai R Square sebesar 0,978 dan nilai  Adjusted R Square sebesar 0,975, yang menunjukkan bahwa pengaruh pengendalian intern, komite audit, dan good corporate governance berpengaruh terhadap pencegahan fraud pada PT. Inalum. adalah sebesar 97,5%, dan sisanya 2,5% dipengaruhi oleh variabel lain diluar dari variabel  yang diteliti oleh peneliti.
FELICITY CONDITIONS AS A FRAMEWORK FOR UNDERSTANDING INCOMPETENT DISCOURSE: BRIDGING THE CONCEPTS OF RUWAIBIDAH AND THE DUNNING–KRUGER EFFECT Yanti, Aprili; Ezir, Ely
JOURNAL OF LANGUAGE Vol 7, No 2: November 2025
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jol.v7i2.12070

Abstract

This study investigates how felicity conditions—a fundamental concept in speech act theory—serve as an analytical framework for understanding incompetent discourse, particularly at the intersection of Ruwaibidah (a prophetic term referring to unqualified individuals who speak on public affairs) and the Dunning–Kruger Effect (a psychological bias in which people with limited ability overestimate their competence). By integrating insights from Islamic ethics, pragmatics, and cognitive psychology, the research examines how violations of key felicity conditions—sincerity, authority, appropriateness, and truthfulness—manifest as epistemic and moral failures in public communication. Drawing on case studies from Indonesian political discourse, the study reveals how such violations distort meaning, erode public trust, and contribute to the normalization of incompetent speech. Ultimately, the paper proposes that felicity conditions offer a comprehensive normative lens for evaluating the ethical legitimacy and epistemic integrity of speech acts, fostering a deeper interdisciplinary understanding of responsible discourse and communicative competence within social and political contexts.
Co-Authors Anindya, Desy Dwi Anggraini Ezir, Ely Fadillah, Tri Gea, Stevan Habibie, Muhammad Juliansyah, Roni Pakpahan, Dewi Samosir, Sri Aulia Sembiring, Erika Simatupang, Jumeida Siti Aisyah Tamba, Iventura Tien Rafida, Tien Zebar, Abdul