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All Journal Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA Scholaria: Jurnal Pendidikan dan Kebudayaan Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL INSTEK (Informatika Sains dan Teknologi) IRJE (Indonesian Research Journal in Education) Journal of Education Technology Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal ICT : Information Communication & Technology Jurnal Ilmiah Akuntansi Manajemen Jurnal Pendidikan Sosiologi Undiksha Jurnal Cahaya Mandalika Bharanomics ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING EDUTECH : Jurnal Inovasi Pendidikan Berbantuan Teknologi Berajah Journal Arus Jurnal Sosial dan Humaniora Jurnal Nasional Teknik Elektro dan Teknologi Informasi J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Pengabdian Mandiri Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Abdi Masyarakat Multidisiplin Journal of Education and Religious Studies SWARNA Jurnal Ilmiah Pengabdian dan Inovasi Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII ARMADA : Jurnal Penelitian Multidisiplin Jurnal Kimia dan Rekayasa JUDGE: Jurnal Hukum Indo-Fintech Intellectuals: Journal of Economics and Business Research Horizon Jurnal Teknologi Lingkungan Jurnal Smart Paud International Journal of Applied and Advanced Multidisciplinary Research (IJAAMR) Prosiding Temu Ilmiah Nasional Guru Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) The Indonesian Journal of Computer Science Jurnal Pengabdian Masyarakat Jurnal Nusa Akuntansi ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat PESHUM Menulis: Jurnal Penelitian Nusantara Jurnal Penelitian Hasil Hutan ETERNAL: English Teaching Journal International Journal of Social Sciences and Humanities Jurnal Ilmiah Pendidikan Citra Bakti Kagami : Jurnal Pendidikan dan Bahasa Jepang Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
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The Effectiveness of RUBIC Interactive Games in Improving Early Childhood Numeracy and Grouping Skills Syafiqoh, Aisyatus; Haryono
Journal of Education and Religious Studies Vol. 5 No. 02 (2025): Education, Religious Studies and Law
Publisher : Academia Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57060/jers.cvsrwr12

Abstract

Early childhood cognitive development can be optimally enhanced through engaging and interactive learning media. This study examines the effectiveness of RUBIC (Ruang Belajar Interaktif Numeric), an interactive educational game, in improving counting and categorizing skills among young children. This research employed a quantitative approach with a one-group pre-test and post-test experimental design. The participants comprised 15 children from Group B at TK Saraswati during the even semester of the 2024/2025 academic year. Data were collected through observation, documentation, and tests, using pre-test and post-test items and observation sheets as instruments. The data were analyzed using the Wilcoxon Signed-Rank Test and normalized gain (N-Gain) analysis. The results showed significant improvement after implementing the RUBIC game (p = 0.001). The average counting score increased from 64.7% to 97.8%, while the categorizing score rose from 66.1% to 99.2%. The N-Gain values for counting and categorizing were 0.4277 and 0.4093, respectively, falling into the moderate improvement category. These results demonstrate increased learning achievement levels from "adequate" to "very high." However, the study is limited by its small sample size and the absence of a control group. Future research is recommended to involve a larger sample and a more robust experimental design to validate and expand upon these findings.
Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting Wiraputra, Muhammad Rizki; Damayanti, Fera; Haryono
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.760

Abstract

Financial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises. The research analyzes 45 annual reports from 15 state-owned enterprises between 2021 and 2023, categorized into fraud and non-fraud groups, using logistic regression with 10 independent variables. Findings indicate that only the total accrual variable, representing rationalization, significantly influences fraud detection, while the other nine variables show no notable impact. This suggests that accounting manipulation through accruals is a critical factor in fraudulent financial reporting within state-owned enterprises. The study concludes that focusing on accrual-based indicators, rather than relying solely on external pressures or governance changes, enhances fraud detection. Strengthening internal audit procedures and monitoring accrual patterns are recommended to improve financial integrity. However, the study's focus on state-owned enterprises limits its generalizability, suggesting future research should include private companies and qualitative approaches to explore contextual factors.
Analisis Perbandingan Kinerja Keuangan Bank Konvesional dan Bank Syariah yang Terdaftar pada Indonesia: Studi Kasus Bank Syariah Mandiri dan Bank Mandiri Nur fadhilah; Haryono; Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8875

Abstract

The purpose of this study is to compare the financial performance between Bank Syariah Mandiri and Bank Mandiri in Indonesia in the period 2019-2023 using financial ratios. The financial ratios used consist of ROA, CAR, KAP, NPL, and LDR. The purpose of this study is to determine whether there is a difference between the financial report performance of Bank Syariah Mandiri when compared to Bank Mandiri. The analysis technique used to see the comparison of the financial performance of Bank Syariah Mandiri with Bank Mandiri is a quantitative method using SPSS. The results of the analysis show that there is a significant difference for each financial ratio between Bank Syariah Mandiri and Bank Mandiri. Bank Syariah Mandiri has better performance in terms of the LDR ratio, while Bank Mandiri has better performance in terms of ROA, CAR, KAP, and NPL
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah dan Budget Ratcheting sebagai Variabel Moderasi Afli Audryna; Haryono; Juanda Astarani; Rusliyawati; Nella Yantiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9219

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Balancing Funds on Regional Expenditure, with Budget Ratcheting as a moderating variable. The research was conducted on the Provincial Government of West Kalimantan for the period 2021–2023 using a quantitative approach and multiple linear regression analysis. The results showed that only Balancing Funds had a significant and positive effect on Regional Expenditure, indicating the strong dependence of regional financing on central government transfers. Meanwhile, PAD had no significant effect, suggesting limited fiscal independence in the province. Furthermore, the Budget Ratcheting variables (X1_Z and X2_Z) did not significantly moderate the relationship between PAD and Balancing Funds with Regional Expenditure. These findings highlight the need for improved local revenue management and more performance-based budgeting to reduce dependency and inefficiency in fiscal policy.
EFEKTIVITAS MODEL PBL BERBASIS AI DAN TI DALAM PEMBELAJARAN IPAS DI SEKOLAH DASAR Janah, Aminatul; Haryono
Scholaria: Jurnal Pendidikan dan Kebudayaan Vol 15 No 3 (2025)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar, Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/j.js.2025.v15.i3.p217-225

Abstract

Penelitian ini bertujuan untuk Metode penelitian yang digunakan adalah kuasi-eksperimen dengan desain nonequivalent control group, melibatkan dua kelas paralel di SD Negeri Bendungan. Kelas eksperimen memperoleh pembelajaran PBL berbasis AI menggunakan ChatGPT sebagai mitra belajar interaktif, sementara kelas kontrol mendapatkan pembelajaran PBL berbasis TI melalui pemanfaatan mesin pencari daring. Instrumen pengumpulan data berupa tes pemahaman konsep yang diberikan sebelum dan sesudah perlakuan. Hasil analisis paired samples t-test menunjukkan bahwa kedua model pembelajaran memberikan peningkatan signifikan terhadap pemahaman siswa, dengan model PBL berbasis AI menunjukkan efek yang lebih besar. Namun, hasil independent samples t-test menunjukkan tidak terdapat perbedaan signifikan antara kedua model. Dengan demikian, disimpulkan bahwa baik PBL berbasis AI maupun TI sama-sama efektif meningkatkan pemahaman konsep IPAS, meskipun PBL berbasis AI memiliki potensi dampak yang lebih kuat secara praktis. Penelitian ini menunjukkan pentingnya integrasi teknologi dalam pembelajaran berbasis masalah di sekolah dasar.
Local Wisdom and Social Resilience: Humanities Studies in the Face of Global Crises Haryono
International Journal of Social Sciences and Humanities Vol. 3 No. 2 (2025): International Journal of Social Sciences and Humanities
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ijssh.v3i2.1511

Abstract

Local wisdom is one of the social capital that plays an important role in maintaining community resilience in the midst of global change dynamics. In the context of global crises such as pandemics, natural disasters, and economic crises, local values are not only cultural identities, but also instruments of social adaptation that are able to strengthen solidarity, expand support networks, and foster collective resilience. This article aims to examine the role of local wisdom in strengthening the social resilience of the community by using a humanities approach, especially in the perspectives of sociology, anthropology, and cultural studies. The method used is a literature-based qualitative analysis, by examining various results of previous research on the practice of local wisdom in various communities in Indonesia. The results of the study show that the values of local wisdom, such as mutual cooperation, deliberation, and community solidarity, have proven to be the main foundation in dealing with crises. In addition, traditional practices and customary rituals also function as a space for strengthening collective identity and mental health, thereby helping communities to be more resilient in facing global pressures. This article emphasizes that strengthening local wisdom must be positioned as a cultural strategy in sustainable development policies, so that it can become social capital as well as a fortress of national resilience in the midst of increasingly complex global challenges.
Integration of Artificial Intelligence in the Preservation of Regional Arts and Languages: A Digital Humanities Approach in Indonesia Malathy Batumalay; Haryono; Masrin
ARMADA : Jurnal Penelitian Multidisiplin Vol. 3 No. 9 (2025): ARMADA : Jurnal Penelitian Multidisplin, September 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v3i9.1756

Abstract

The development of artificial intelligence (AI) technology has opened up new opportunities for the preservation of cultural heritage, including endangered regional arts and languages. This study aims to analyze how the application of AI in the context of digital humanities can support efforts to document, revitalize, and disseminate local culture in Indonesia. The method used is descriptive-qualitative with a literature study approach and policy analysis of digital culture preservation projects that have been running, such as Google AI for Indigenous Languages and the Digital Culture program of the Ministry of Education, Culture, Research, and Technology. The results show that the integration of AI through Natural Language Processing (NLP), machine translation, speech recognition, and digital archiving is able to accelerate the process of documentation and learning of regional languages and encourage the participation of the creative community in the preservation of traditional arts. However, the main challenges lie in the limitations of linguistic data, algorithmic bias, and technological gaps between regions. This study concludes that the successful implementation of AI-based digital humanities depends on multidisciplinary collaboration between governments, academics, cultural communities, and technology developers.
Pelatihan Kriya Anyaman Tradisional sebagai Upaya Pelestarian Budaya Lokal dan Peningkatan Kesejahteraan Masyarakat Lalu hasan ashari; Haryono
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 10 (2025): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Oktober 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v4i10.1772

Abstract

Pelestarian budaya lokal melalui pengembangan kriya anyaman tradisional menjadi salah satu upaya penting dalam menjaga identitas masyarakat di era globalisasi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan keterampilan masyarakat dalam mengembangkan kriya anyaman tradisional, memperluas pemahaman tentang nilai budaya yang terkandung di dalamnya, serta memberikan kontribusi nyata terhadap peningkatan kesejahteraan ekonomi lokal. Metode yang digunakan dalam kegiatan ini meliputi tahap perencanaan, pelatihan teknis, pendampingan produksi, hingga strategi pemasaran produk kriya berbasis kearifan lokal. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan masyarakat dalam menghasilkan karya anyaman dengan inovasi bentuk serta fungsi yang sesuai dengan kebutuhan pasar modern, tanpa menghilangkan nilai tradisi. Selain itu, terjadi peningkatan motivasi masyarakat untuk menjadikan kriya anyaman sebagai salah satu sumber penghasilan tambahan. Kegiatan ini tidak hanya berkontribusi pada pelestarian budaya lokal, tetapi juga membuka peluang usaha kreatif yang berdaya saing di tingkat regional. Dengan demikian, pelatihan kriya anyaman tradisional terbukti efektif sebagai media pemberdayaan masyarakat berbasis budaya sekaligus sebagai sarana meningkatkan kesejahteraan.
PENGARUH PEMBIASAAN TANGGUNG JAWAB TERHADAP KARAKTER KEJUJURAN SISWA KELAS XI SMA NEGERI 12 PEKANBARU Jenika Dwi Fitria; Hambali; Haryono
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Terbit
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.32533

Abstract

This research was conducted because it was motivated by the lack of honesty character of students in schools, one of the efforts to minimize the problem is the habit of responsibility in schools. The formulation of the problem contained in this study is whether the habit of responsibility affects the honesty character of class XI students of State Senior High School 12 Pekanbaru. This study aims to determine whether the habit of responsibility affects the honesty character of class XI students of State Senior High School 12 Pekanbaru. The benefit of this study is expected to be a school guide to the habit of responsibility and honesty character of students. Then it becomes a reference material regarding the influence of the habit of responsibility on the honesty character of students. The research method used is a quantitative method through the results of the coefficient of determination test analysis obtained that the influence of the habit of responsibility on the honesty character of class XI is 28.7% and the rest is influenced by other factors not examined in this study.
Pola Komunikasi Interpersonal dalam Membangun Solidaritas Remaja RT 002 Pondok Karya Tangerang Selatan Aisyah, Hanifah; Haryono
Arus Jurnal Sosial dan Humaniora Vol 5 No 1: April (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i1.1063

Abstract

Penelitian ini menganalisis pola komunikasi interpersonal dalam membangun solidaritas remaja di RT 002 Pondok Karya, Tangerang Selatan, dengan merujuk pada teori solidaritas sosial Émile Durkheim. Solidaritas sosial, yang terbagi menjadi solidaritas mekanik dan organik, menjadi landasan dalam memahami hubungan sosial di komunitas remaja. Studi ini menggunakan pendekatan kualitatif dengan teknik wawancara dan observasi untuk mengidentifikasi pola komunikasi yang digunakan remaja dalam memperkuat kebersamaan. Hasil penelitian menunjukkan bahwa komunikasi interpersonal, baik verbal maupun non-verbal, berperan penting dalam membangun solidaritas mekanik berbasis nilai-nilai kolektif, gotong royong, dan kebersamaan. Namun, modernisasi dan perkembangan teknologi komunikasi juga mempengaruhi dinamika hubungan sosial, yang berpotensi menggeser pola solidaritas mekanik menuju solidaritas organik. Temuan ini menyoroti pentingnya strategi komunikasi yang adaptif untuk menjaga dan memperkuat ikatan sosial di kalangan remaja dalam menghadapi perubahan sosial.
Co-Authors Abdul Haris ade rahmawati Ade Sutrisna Adellia Br Siahaan, Marsa Afli Audryna Afrizal, Stevany Agus Hardiansyah, Muhammad AGUS RIYANTO Agus Sulaksono Agus Yuwono Agusti Efi Aishy, Rahadatul Aisyah, Hanifah Aji Sukarno Allyn Pramudya Sulaeman Angga Mursitasari Aris Budi Setyawan Aswat, Ibnu Atiek Rostika Noviyanti Azmi Saleh Bagus Nurcahyo Bahrul Ulum Budi Santosa Budi Santoso Budiwirman Damayanti, Fera Dayu Kusuma, Hersandy Dedi Aprianto Dhafet, Nur Aeni Muhlisa Ditiya Himawati Elida Elok Heniwati Endang Siswati Engela Evy Ernawati Erniyati, Yelni Evita Vibriana Wulandari Evy Ernawati Fadhli Nur Afandi Fatmawati, Adinda Finalianti Roskaputri Gimin Hadir Hudiyanto Hambali Hani Harlan Herma Liza Hersandy Dayu Kusuma Hidayatullah I Nyoman Miyarta Yasa Ibtisamah, Ghinaa Icha Elisa Uli Kudadiri Indah Ayu Lestari, Shafira Indah Epriliati Indra Primahardani Irwan Kurnia iswanto Janah, Aminatul Jenika Dwi Fitria Joko Utomo Joko Utomo Juanda Astarani Juliandri Juliani Pudjowati Julius Nursyamsi Jumili Arianto Junaidi Junaidi Kapriana, Angga Permadi Karpriana, Angga Permadi Kartini, Uyun Khairul Anam Kingkel Panah Grosman Komsi Koranti Kurnia, Irwan Lalu Hasan Ashari Lasminiasih Ludyanto, Muhammad Ferdy Malathy Batumalay Mardedi, Lalu Zazuli Azhar Mardianingsih, Benardia Sucisakti Masrin Maulidah, Friska Mochammad Muchid Mochammad Rizal Monica, Della Muhammad Al Hafis Muhammad Raihan Wicaksono Muhsin Mushin Naufal Muhammad Kautsar Nazarrudin, Alfian Nella Yantiana Nugraha, M. Brigas Ajie Nur Fadhilah Okta Rinda Prihandoko Puji Astuti Pujiastuti, Eka Putut Handoko Rachmi Ridho Rahayu, Ainun Rahmadhani, Devi Rahmadona, Nova Renny Nur Afida Rina Sugiarti Rizki Wulan Novianti Rizky Hidayati Rumayya Rumayya Rusliyawati Ruth Clarissa Sabrina Mustika Putri Salsabilla Ramadhona Santoso, Handri Sari, Shinta Bella Sarifah Nurjanah Sasih Gunalan Sianipar, Ratu Santana Dewi Pertiwi Sibarani, Revalino Sahat Tua Sindy Safitri Skarmelia Goresti Getsemani Dala Solihudin Sri Erlinda Sri Nawangsari Sri Puji Ganefati Sri Sularti Dewanti Handayani, Sri Sularti Dewanti Sri Sumartiningsih Stanty Aufia Rahmat Sugeng Samiyono Sugianto Suharni, Syed Fajar YusFerry Susi Tri Wahyuni Syafiqoh, Aisyatus Tertio Kunto Dewo Titi Prihatin Ullya Rahmawati Vibriana Wulandari, Evita Vitriyan Espa Wardoyo Wijayanti, Selly Wiraputra, Muhammad Rizki Wiwik Handayani Wukuf Dilvan Rafa Yadona, Putri Yati B. Yuliyati Yudi Suryadi Zayyana Cendikia Medina