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Peran Pengendalian Intern Salah Satu Faktor Yang Mempengaruhi Pencegahan Fraud Karolina, Puspa Erika; Ladewi, Yuhanis; Aprianto, Aprianto; Gantino, Rilla
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.459

Abstract

This study was conducted to answer the existing problem, namely how much influence the implementation of internal control has on fraud prevention (Survey on the Lahat Regency Regional Work Unit). The aim is to determine the effect of the implementation of internal control on fraud prevention (Survey on the Lahat Regency Regional Work Unit). This research uses associative and descriptive research types. The place of research was carried out in the Lahat Regency Regional Work Unit. The variables used are the internal control system and fraud prevention. The data used are primary and secondary data. Data collection techniques used in this study were interviews, questionnaires, and documentation. The sampling method used simple random sampling. Data analysis methods that will be used in this research are quantitative and qualitative. The analysis technique used is simple linear regression analysis. Then proceed to test the hypothesis (t test). The data analysis technique in this study was assisted by the Statistical Program For Special Science (SPSS). The results of the normality test can be concluded that the normal P-P plot graph shows that the regression model is feasible to use because it meets the assumption of normality. From the heteroscedasticity test, it can be concluded that there is no heteroscedasticity and no autocorrelation. The results of the analysis show that internal control has a significant influence on fraud prevention in the Lahat Regency Regional Work Unit. From the results of existing research and discussion, the conclusion in this study is that internal control has a significant influence on fraud prevention
Kadar Thyroid Stimulating Hormones (TSH) dan Kadar Ureum Pada Penderita Tuberkulosis Paru Wardani, Dita Pratiwi Kusuma; Sudarsono, Tantri Analisawati; Aprianto, Aprianto; Qo’imah, Alamanda Nurul
The Indonesian Journal of Infectious Diseases Vol. 9 No. 2 (2023): The Indonesian Journal of Infectious Disease
Publisher : Rumah Sakit Penyakit Infeksi Prof Dr. Sulianti Saroso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32667/ijid.v9i2.163

Abstract

Latar belakang: Tuberkulosis (TBC) termasuk dalam sepuluh penyakit teratas yang menyebabkan kematian. Pemberian obat anti tuberkulosis (OAT) bertujuan untuk memberikan pengobatan dan memastikan bahwa pasien mendapat dukungan dan perawatan yang memadai. Pemberian OAT juga diketahui memiliki efek samping seperti disfungsi hati, disfungsi ginjal, neuropati perifer, arthromyalgia, ruam kulit, disfungsi vestibular. Tujuan: mengetahui hubungan kadar Thyroid Stimulating Hormones (TSH) dan kadar ureum pada penderita tuberkulosis paru. Metode: Penelitian berjenis cross-sectional dan sampel sebanyak 42 orang pasien TB paru dengan fase pengobatan 0 dan 6 bulan di BKPM Purwokerto. Data dianalisis dengan korelasi Spearman. Hasil: Rerata kadar TSH pasien TB paru dengan fase pengobatan 0 bulan adalah 2.219 ± 0.810 µIU/mL. Sebanyak 20 orang pasien (95.24%) memiliki kadar TSH normal dan 1 orang pasien (4,76%) memiliki kadar TSH tidak normal. Rerata kadar ureum pasien TB paru dengan fase pengobatan 0 bulan adalah 9.905 ± 5.907 mg/dL. Tidak terdapat korelasi antara kadar TSH dengan kadar ureum (p = 0.150, r= -0.229). Kesimpulan: Tidak ada hubungan antara kadar TSH dan kadar ureum pada pasien TB paru di BKPM Purwokerto.
Pengaruh ROA Dan ROE terhadap Harga Saham pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2022-2024 Aprianto, Aprianto; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i6.1322

Abstract

This study analyzes the effect of Return on Assets (ROA) and Return on Equity (ROE) on the stock prices of banking sector companies listed on the Indonesia Stock Exchange during 2022 to 2024. Using a quantitative approach with multiple linear regression analysis on secondary data from annual financial statements, the results show that ROA has a positive and significant effect on stock prices, while ROE does not show a significant impact. These findings provide insights for investors and company management in making investment decisions amid economic uncertainty.
Pengembangan E-Learning Berbasis Android pada SMK Bahrul Maghfirah sebagai Media Pembelajaran Online Dewi, Novi Ayu Kristiana; Aprianto, Aprianto; Ibnuwati, Sri; Utami?, Bernadhita Herindri Samodera
Attractive : Innovative Education Journal Vol. 4 No. 2 (2022): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v4i2.386

Abstract

The purpose of the article was to create an online learning application-based android at SMK Bahrul Maghfirah as a learning media due to a covid-19 pandemic. Data collection methods consisted of observation, interviews, and literature study. While the application development method used the waterfall method, which was the method used to develop software. The waterfall method in this study consists of needs analysis, design, design implementation using a programming language that can be translated by a computer, application testing using the black box method, and application maintenance. Based on the test results, it was known that the android-based e-learning application can run according to its function, hence it was expected to be applied as an online learning media at SMK Bahrul Magfirah. Keywords: E-Learning Based Android, Learning Media, Development Online Learning
Penegakan Hukum Terhadap Pelaku Tindak Pidana Pencurian Aliran Arus Listrik Yang Sering Terjadi Di Kayuagung Kiki Rezvianti; Aprianto; Aan Hendry; Raldo Andika Mandasia
Lex Stricta : Jurnal Ilmu Hukum Vol. 3 No. 3 (2025)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lexstricta.v3i3.1282

Abstract

The factors causing the crime of theft of electric current in Kayuagung are electrical installation procedure factors, economic factors, environmental factors and weak law enforcement against perpetrators of criminal acts of theft of electric current. The efforts made by PT. PLN (PERSERO) Kayuagung branch regarding the criminal act of theft of electric current by carrying out preventive and repressive efforts. Preventive efforts are efforts made to change a person's negative characteristics into positive ones and can provide knowledge about the dangers of committing electricity theft, while preventive efforts are made to provide a deterrent effect against perpetrators of electric current theft.
ANALISA DAYA DUKUNG TIANG PANCANG BERDASARKAN HASIL DATA KALENDERING PADA PROYEK PEMBANGUNAN RUMAH SUSUN BWS KUBU RAYA Siregar, Yustika Handayani; Priadi, Eka; Aprianto, Aprianto
JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang Vol 9, No 1 (2022): JeLAST EDIS FEBRUARI 2022
Publisher : JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jelast.v9i1.53762

Abstract

Setiap fondasi harus mampu mendukung beban sampai batas keamanan yang telah ditentukan, termasuk mendukung beban maksimum yang mungkin terjadi. Sehingga, fondasi pada struktur bangunan harus diperhitungkan daya dukung agar dapat menjamin kestabilan bangunan dalam menahan beban yang diterima dan memperhitungkan penurunan yang terjadi dan tidak melebihi batas yang sudah ditetapkan. Fondasi yang digunakan pada penelitian ini adalah tiang pancang spun pile. Perhitungan daya dukung aksial berdasarkan data kalendering, SPT, menggunakan bantuan Program Plaxis v.8.6, dan penurunan segera dan konsolidasi tiang kelompok pada Proyek Pembangunan Rumah Susun BWS Kalimantan Barat. Penelitian ini bertujuan untuk menghitung kapasitas daya dukung aksial dan penurunan segera maupun konsolidasi yang terjadi akibat perubahan perencanaan. Berdasarkan hasil perhitungan data kalendering menggunakan metode Hiley, Modified ENR, dan Eyitelwein. Berdasarkan hasil perhitungan data SPT menggunakan metode API dan Meyerhof. Dari analisa perhitungan daya dukung yang memiliki nilai terendah yaitu Modified ENR, sehingga penambahan tiang pada tiang tunggal dan perubahan konfigurasi tiang pancang kelompok disesuaikan dengan metode ini.Kata kunci: daya dukung, fondasi, kalendering, penurunan, tiang   pancang
Effectiveness of the BANI Binding Opinion in the Resolution of Construction Contract Interpretation Disputes: A Case Study of the Kalimantan Steam Power Plant (2x5 MW) Project Anrizal, Anrizal; Aprianto, Agung; Baharuddin, Ifdal; Lapasau, Ronald; Hardjomuljadi, Sarwono; Sami’an, S.
SIGn Journal of Social Science Vol 6 No 2: Desember 2025 - Mei 2026
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjss.v6i2.584

Abstract

Construction disputes in Indonesia are often rooted in differences in the interpretation of contract clauses. This is reflected in the dispute between PT PLN (Persero) and PT XXX over the Kalimantan Steam Power Plant (2x5 MW) development project, regarding claims for an extension of time and additional cost compensation due to social access obstacles. This research aims to conduct a juridical analysis of problems in the interpretation of contract clauses. Additionally, this research constructs the legal basis for granting EoT and real cost compensation, and evaluates the effectiveness and executive power of the BANI Binding Opinion as an instrument of legal certainty. The research method used is normative juridical, through the statute and case approaches to the BANI Binding Opinion Number: XX/BO-BANI/2017 document, and the conceptual approach. The research results reveal that the interpretational deadlock was triggered by the parties’ failure to reach an agreement regarding the allocation of external obstacle risks beyond the contractor’s control. Therefore, BANI determined that a time extension and cost compensation should be granted using the actual implementation cost difference method, based on the principles of propriety and contractual justice, to restore the service provider’s economic position. It is concluded that the BANI Binding Opinion is a highly effective, efficient dispute resolution solution, and possesses stable executive power as regulated in Article 52 and Article 53 of Law Number 30 of 1999. This instrument provides the parties with final and binding legal certainty. This mechanism also mitigates the risk of project termination by registering the decision at the district court without going through an adversarial adjudication process.
The Smart–Resilient–Livable–Lovable (SRLL) Model of Two Metropolitan in Sumatera Sinatra, Fran; M. Abdi Danurja, R.A; Fenrianka J. N. D; Aprianto, Agung
Journal of Geoscience, Engineering, Environment, and Technology Vol. 11 No. 1 (2026): JGEET Vol 11 No 01 : March (2026)
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jgeet.2026.11.1.27118

Abstract

Urban development in the twenty-first century is shifting from a technocentric focus on a human-centered paradigm that emphasizes emotional bonds. The limited exploration of the interconnections among smart, resilient, and livable dimensions in shaping urban lovability presents both theoretical and empirical gaps. This study proposes and tests the Smart–Resilient–Livable–Lovable (SRLL) model to examine how technological innovation, resilience, and livability shape lovability. Utilizing a quantitative design with Structural Equation Modelling (SEM), the research compares two waterfront metropolises in Sumatera, Indonesia. Findings reveal Palembang follows a structural-integrative model, where smartness and resilience significantly enhance livability (P value 0.00), which in turn acts as a crucial mediator fostering lovability. Conversely, Bandar Lampung exhibits a social-emotional model, where smart urbanism initiatives directly build civic pride (P value 0.00) despite existing infrastructural gaps and insignificant links between livability and emotional attachment (0.077). City pride across both cities demonstrate that urban identity can grow from the soul of a city – its culture and social values – even when the body – physical infrastructure is still developing. The results offer policymakers insights for designing human-centered strategies that reconcile physical systems with the psychological well-being of residents.
Co-Authors Aan Hendry Afrida, Anggrelia Aghna Mafruha Zahrah, Aghna Mafruha Ahmad Faisal Aisyah Aisyah Alam, Hafidz Al Alfan, Alfan Anggorowati, M.Sc, Ir. Dini Anrizal, Anrizal Ardhana, Praditya Aryanti Baehaqi Baharuddin, Ifdal Berliani, Teti Chairil, Muhammad Dewi, Novi Ayu Kristiana Dita Pratiwi Kusuma Wardani Dwi Septiani Eduard Asna Padagi, Eduard Asna Eka Priadi Eka, Priadi Ernawatie, Ernawatie Eshariyani, Eshariyani Febrianti, Mariska Fenrianka J. N. D Ferdi Prima Nurhasan Firayanti, Yuni Ghazi Mauer Idroes Grossbia, Danny Harlen Sutandra, Harlen Hendrawan Hetty Nursawemi, Hetty Hikmah Hikmah Hud, Ibnu muhammad yusuf I Ketut Suada Ibnuwati, Sri Irvanizam, Irvanizam Istiqomah Nur Rahmawati Jamaluddin Jamaluddin Karolina, Puspa Erika Kiki Rezvianti Ladewi, Yuhanis Lala, Andi Lapasau, Ronald Limin, Dagai L Lutfi Chabib, Lutfi M. Abdi Danurja, R.A M. Ervan Dwi Setiaji M. Rezky Septiyadi M. Septianto Magati, Hefinto Marhamah Marhamah Marsudi . Marwan Marwan Maryono Maulana, Aga Muhammad Ikhwan Rizki Muhammad Yusuf Musram Abadi Nasution, Awal Kurnia Putra Nizamuddin Nizamuddin Novita Sari, Muthiah Nusril Nusril Perdana, Aryadika Putra Piter Joko Nugroho Purnomo, Widiharto Qo’imah, Alamanda Nurul R M Rustamaji Radiafilsan, Christian Rahaju, Minto Rahmadona, Cahaya Raldo Andika Mandasia Rata, Fildayanti Razief Perucha Fauzie Afidh Rifaldi, Muhammad Arif Riski, Moh Rustamaji, R.M. Sami’an, S. Sarwono Hardjomuljadi Satrio, Yoga Sedek, Melky Shofia Nurun Alanur S Sifera Patricia Maithy Simamora, Roberton Sinatra, Fran Siregar, Novita Januarti Siregar Siregar, Yustika Handayani Siti Haryani Slamet Winaryo Sriyoto Sriyoto, Sriyoto Sudarkam R Mertosono Sudarsono, Tantri Analisawati Sukmawati Sukmawati Sumarnie, Sumarnie Sunardi Suri, Atika Susana M.Sc, Ir. Rini Syarif Razhik Ghazali TAKDIR SAILI Tarsono, Edi Teuku Rizky Noviandy Tiara Fatrin Tongenge, Miranda Utami?, Bernadhita Herindri Samodera Vivi Bachtiar Wahyu Adi Tama A Wahyudin Wahyudin Wingki Sapta Dewa Yona Sari Yuningtyastuti Yuningtyastuti Zulkipli ., Zulkipli