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All Journal KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Jurnal Akuntansi Multiparadigma SEEIJ (Social Economics and Ecology International Journal) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT EDUMATIC: Jurnal Pendidikan Informatika Jurnal Ilmiah Keperawatan JAIM (Jurnal Abdi Masyarakat) NURSING UPDATE JURNAL ILMIAH ILMU KEPERAWATAN JURNAL USM LAW REVIEW Jurnal ABM Mengabdi Journal of Community Development Teknik: Jurnal Ilmu Teknik dan Informatika Akuntansi Bisnis & Manajemen (ABM) Ahmar Metastasis Health Journal (AMHJ) International Journal Administration, Business & Organization Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Revenue Journal: Management and Entrepreneurship Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas International Journal of Active Learning Edu Elektrika Journal Jurnal Akuntansi Kontemporer
Sonhaji Sonhaji
STIE Malangkucecwara Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Law enforcement and auditors' roles, responses, and complicated relationships in accounting fraud? Djuharni, Darti; Nursaid, Nursaid; Sonhaji, Sonhaji
Revenue Journal: Management and Entrepreneurship Vol 1 No 2 (2023): Revenue Journal: Management and Entrepreneurship (December)
Publisher : CV. Bimbingan Belajar Assyfa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61650/rjme.v1i2.469

Abstract

Accounting fraud is a form of financial report manipulation that has a serious impact on various economic and social aspects. Apart from being financially detrimental, this fraud also affects employees, industry, and society. This research aims to understand the role of auditors and law enforcement in preventing and handling accounting fraud, with a focus on the complex relationship between these two parties. Using a mixed methods research synthesis, we analyzed journal articles from 2014 to 2024 that covered this topic. Data was collected from various sources such as SINTA, Semantic Scholar, and Google Scholar. The research results show that there are differences in terminology and concepts of fraud among existing studies, as well as fraud analyses that are often superficial. We suggest the need for more in-depth case studies of the interactions between law enforcement and auditors. These findings underscore the importance of collaboration between academics, politicians, and practitioners to reduce the economic and social impact of accounting fraud.
Moderasi Personalitas atas Nilai Sosial dan Minat Karir Mahasiswa sebagai Akuntan Publik (Personality Moderation of Social Values and Career Interests of Students as Public Accountants) Sonhaji, Sonhaji; Kartika, Catharina Vira; Mauludin, Hanif
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1105

Abstract

Pengaruh personalitas terhadap pemilihan karir telah banyak dikaji sebagai anteseden yang menghasilkan temuan yang berbeda. Kebaruan dari Penelitian ini adalah menguji pengaruh nilai sosial terhadap pilihan karir sebagai akuntan publik dengan personalitas sebagai moderasi. Penelitian dilakukan pada mahasiswa jurusan akuntansi sekolah ekonomi Malangkucecwara. Data dikumpulkan menggunakan kuesioner dan didistribusikan pada 52 responden. Uji hipotesis dengan partial least square. Penelitian ini membuktikan bahwa Personalitas memoderasi pengaruh nilai social terhadap minat karir mahasiswa akuntansi sebagai akuntan publik.Temuan ini sekalgus menegaskan bahwa nilai sosial dan minat karir sebaiknya tidak dilihat dari satu sisi, peran aspek personalitas juga sangat kuat.
Pengaruh Kebijakan Utang, Profitabilitas dan Kepemilikan Manajerial terhadap Nilai Perusahaan Djuharni, Darti; Kuncahyo, Adhin Achmad; Sonhaji, Sonhaji; Mauludin, Hanif
International Journal Administration, Business & Organization Vol 5 No 1 (2024): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.24.386

Abstract

The purpose of this study is to determine the effect of debt policy, profitability, and managerial ownership on company value mediated by dividend policy. Data was obtained from the Indonesia Stock Exchange without financial sector companies during the period 2019-2021. The population for this type of company was 264, with a purposively determined sample of 35 companies obtained over three years of observation. The results of this study show that debt policy is not able to have a positive and significant influence on company value, but profitability is able to have a positive and significant influence on company value, In addition, managerial ownership is able to have a positive and significant influence on company value, The results of this study show that dividend policy cannot mediate positively and significantly the effect of policy Debt to company value, also cannot mediate positively and significantly the effect of profitability on company value, and cannot mediate positively and significantly the effect of managerial ownership on company value
Penurunan Nyeri Sendi Pada Lansia Dengan Terapi Relaksasi Autogenik Dan Terapi Guided Imagery Sonhaji, Sonhaji; Sawitry, Sawitry; Siahaya, Selgia
Jurnal Ilmiah Keperawatan STIKES Hang Tuah Surabaya Vol 16 No 1 (2021): March Edition
Publisher : Sekolah Tinggi Ilmu Kesehatan Hang Tuah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30643/jiksht.v16i1.125

Abstract

Introduction: Elderly people face various health problems related to decreased body function, one of which is joint pain. Joint pain limits the range of motion of the elderly so that joints become stiff, have difficulty walking, and can cause disability. Joint pain causes the elderly to be unable to perform activities comfortably which results in decreased quality of life. Objectives: The Purpose to determine the effect of autogenic relaxation therapy and guided imagery therapy on joint pain in the elderly. Methods: The methods Used Quantitative Design with two group pre-test and post-test. The study used 16 respondents with a matched case-control sampling technique divided into two treatment groups with 8 respondents each. Results: The results of statistical analysis showed that there was no difference between autogenic relaxation therapy and guided imagery in the elderly with joint pain with a ρ-value of 0.558> 0.05. Conclusion: Autogenic relaxation and guided imagery are effective in reducing joint pain in the elderly.
The Influence of Incentives, Quality, and Product Availability on Attitude toward Purchase Decision of Battery Electric Vehicle at the Greater Jakarta Sonhaji, Sonhaji; Ong, Leonnard
Social Economics and Ecology International Journal (SEEIJ) Vol. 8 No. 2 (2024): October
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/seeij.v8i2.11607

Abstract

Transport and mobility have significant contributions to the emissions in urban cities in Indonesia. The Indonesian government has supported the adoption of electric vehicles (EVs) as part of the commitment to zero emissions by 2060. According to The Association of Indonesia Automotive Industries (GAIKINDO), in 2022 the electric vehicle contributes 1.49% of the total domestic passenger car sales in Indonesia. This EV population was too small compared to what the government targeted for the adoption of EVs. This study aims to analyze the influence of government incentives, product quality, and product availability on consumer’s attitudes toward purchase decisions of battery electric vehicles (BEV). A sample of 149 respondents, who have a driving license, live in the greater area of Jakarta were collected through a questionnaire-based primary data. Through a rigorous procedure of structural equation modeling (Smart-PLS), it is found that variables of government incentives and product quality have no significant effect on consumer purchase decision for BEVs. Product availability and attitude variable has positive and significant effect on consumer purchase decision for BEVs. Moreover, the product availability variable is imperative since it is found to be the most significant variable construct. Thus, as the managerial implication, BEV dealer and manufacturer could consider the availability of various choices of electric cars with the price and driving range capabilities. Future research is recommended to cover all types of EVs, collect wider respondents on different areas and also explore different variables that influence EV customer purchase decision.
Pengembangan Sistem Monitoring Kinerja FWG untuk Optimalisasi Produksi Air Tawar di Atas Kapal Kurniawan, Edi; Sonhaji, Sonhaji; Ar-Ridho, Bayu Rahmiyarto
Jurnal Pendidikan Informatika (EDUMATIC) Vol 8 No 2 (2024): Edumatic: Jurnal Pendidikan Informatika
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/edumatic.v8i2.27250

Abstract

Fresh water is a basic need for ship crews to support smooth operations. An auxiliary aircraft that can produce fresh water on board is required to reduce operational costs, namely the Fresh Water Generator (FWG). This research aims to develop an FWG performance monitoring system to optimize freshwater production. The research model used is a prototype with design, modeling, and prototype formation stages. The system uses an Arduino Mega 2560 microcontroller to process data from temperature, pressure, and TDS sensors, which are then sent via the LoRa transmitter and received by the LoRa receiver. The data is processed by the ESP 32 microcontroller and displayed on the LCD. In real-time, it monitors critical parameters such as heater temperature, filter quality, and freshwater quality, enabling rapid problem detection and timely corrective action. The findings show that the FWG performance monitoring tool can optimize freshwater production; based on the test results, it can operate stably at a pressure of 0.44 bar and a maximum temperature of 84°C and can work reliably under extreme conditions, making the FWG more efficient in producing freshwater.
Revitalisasi Manajemen Posyandu Remaja Sebagai Upaya Preventif Kejadian Stunting Melalui Media Berbasis Internet of Thing Kustriyanti, Dwi; Sonhaji, Sonhaji; Apriliyanti, Retno; Aulia, Fatriana Dwi; Nayyiroh, Lutfiatun; Dani, Yulina Anggi Mawar; Aji, Bayu
Journal of Community Development Vol. 5 No. 3 (2025): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v5i3.1465

Abstract

Mawar Youth Integrated Service Post (Posrem Mawar) is located in Ngesrebalong Village, Limbangan District, Kendal, Central Java, which is located on the slopes of Mount Ungaran. Posrem in Ngesrepbalong Village contributed 34 (10.86%) stunted children out of a total of 313 cases in Limbangan Kendal District. The teenage problems that arise are early marriage as many as 37 (6%) in 2021 in the age range 15-18 years, 5 (13.5%) men and 32 women (86.5%), juvenile delinquency such as drinking alcohol, fights between groups/individuals, free sex and theft. Mawar Youth Integrated Service Post activities currently provide health check services and occasionally provide education about adolescent health, but do not yet have structured activity programs. It hasn’t had a youth cadre; the cadres are still affiliated with Toddlers and School-aged Integrated Service Post. This activity was aimed to increase teenagers' knowledge and understanding about reproductive health and prevention of early pregnancy; increasing access to information & getting interesting and interactive education; Helping teenagers make the right decisions about reproductive health; preventing early pregnancy, improving maternal and child health; The realization of quality and comprehensive services.  The active participation of teenagers in discussions shows changes in attitudes and increased commitment to reproductive health and prevention of early pregnancy. Post-activity questionnaire evaluation showed an increase of 12.3% in understanding reproductive health and prevention of early pregnancy for teenagers.
KARAKTERISTIK KUALITATIF INFORMASI AKUNTANSI MANAJEMEN BERDASARKAN MAQASHID SYARIAH DAN LOKALITAS JAWA Sonhaji, Sonhaji; Mauludin, Hanif; Tumirin, Tumirin; Leniwati, Driana; Djuharni, Darti; Haryadi, Bambang
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.40

Abstract

Abstrak – Karakteristik Kualitatif Informasi Akuntansi Manajemen Berdasarkan Maqashid Syariah dan Lokalitas JawaTujuan Utama – Penelitian ini bertujuan membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa.Metode – Penelitian ini menggunakan metode reflektif dan tabel silang untuk mengidentifikasi nilai dan makna. Informan dalam penelitian ini adalah beberapa pelaku bisnis, akademisi, dan budayawan Jawa.Temuan Utama – Penelitian ini menemukan nilai dan makna maqashid syariah dan kearifan lokal Jawa. Nilai tersebut terinternalisasi pada setiap elemen karakteristik kualitatif informasi akuntansi manajemen. Nilai ini juga merupakan penjelas dan arah setiap elemen karakteristik kualitatif akuntansi.Implikasi Teori dan Kebijakan – Penelitian ini menciptakan metode dan teknik akuntansi manajemen guna penyajian informasi dengan harmonisasi nilai maqashid syariah dan kearifan lokal Jawa. Konsep ini dapat mengarahkan organisasi untuk beroperasi secara keberlanjutan.Kebaruan Penelitian – Penelitian ini membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa. Abstract – Management Accounting Information Qualitative Characteristics based on Maqashid Syariah and Javanese LocalitiesMain Purpose – This study aims to develop qualitative characteristics of management accounting information based on maqashid sharia and Javanese local wisdom.Method – This study uses reflective and cross-tabulation methods to identify values and meanings. The informants include several businesspeople, academics, and Javanese cultural figures.Main Findings – This study finds that the values and meanings of maqashid sharia and Javanese local wisdom are internalised in each element of the qualitative characteristics of management accounting information. These values also explain and direct each element of the qualitative characteristics of accounting.Theoretical and Practical Implications – This study creates management accounting methods and techniques for presenting information in harmony with the values of maqashid sharia and Javanese local wisdom. This concept can guide organisations to operate sustainably.Novelty – This study explores the qualitative characteristics of management accounting information, drawing on maqashid sharia and Javanese local wisdom.
The Effectiveness of Dance Movement Therapy (DMT) and Tai Chi on Independence and Activity Daily Living (ADL) among Elderly Sigarlaki, Heni; Mendrofa, Fery Agusman Motuho; Sonhaji, Sonhaji
Ahmar Metastasis Health Journal Vol. 4 No. 1 (2024): Ahmar Metastasis Health Journal
Publisher : Yayasan Ahmad Mansyur Nasirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53770/amhj.v4i1.257

Abstract

The aging population in Indonesia is facing an issue of health and productivity. Moreover, the elderly are a population group that is vulnerable to decreased independence in carrying out daily activities. Existing studies found Dance Movement Therapy (DMT) and Tai Chi Gymnastics can be effective alternative therapy in improving the independence of the elderly. However, there have not been many studies that combine these two therapies in the context of elderly care in Indonesia. This study aimed to test the effectiveness of the combination of DMT and Tai Chi Gymnastics in improving independence and Activity Daily Living (ADL) among the elderly.  This study is quasy- Experiment with pre-test and post-test nonequivalent group design. The sample in this study totalled 60 respondents (30 intervention group dan 30 control group). The participants of this study were selected based on the inclusion criteria which included the elderly with decreased functional activity. The results of data analysis showed a significant increase in the independence and moving of ADL of the elderly after receiving a combination intervention of Dance Movement Therapy and Tai Chi Gymnastics. This study is important to arrange more efforts for related stakeholders to improve the health and productivity of the elderly. Future studies can include a larger number of respondents and more independent and control variables.
PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI Darti Djuharni; Annisa Dini Fathonah; Sonhaji Sonhaji
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3534

Abstract

Research Purposes. This study aims to examine and analyzeg factors related to auditor replacement.Research Method. The unit of analysis in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange, and 23 companies are taken as samples that meet the criteria, the total number observed is 92 in the form of annual reports for the 2016-2019 period. Data were analyzed using logistic regression analysis.Research Result and Findings. The results of this study reveal that management turnover and audit fees have no effect on auditor switching, while audit delay affects auditor switching. The results of this research are expected to be a consideration for companies in making decisions for auditor replacement. 
Co-Authors Abdul Kadir Usri, Abdul Kadir Adi Pramono Agow, Liana Lidia AJI, BAYU Amrulloh, Ilham Barry Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Annisa Dini Fathonah Ar-Ridho, Bayu Rahmiyarto Arief, Ulfah Mediaty Arief Aulia, Fatriana Dwi Bambang Haryadi Bunyamin Bunyamin Bunyamin Bunyamin Dani, Yulina Anggi Mawar Darti Djuharni Djafri, Taufik Djoko Sugiono Driana Leniwati Dwi Kustriyanti Edi Kurniawan Eko Supraptono Endah Pujiastuti Ernawati, Anik Fery Agusman Motuho Mendrofa Ghozali, Bahri Hakim, Sandy Maulana Nur Hakim Hanif Mauludin Hedher Tuakia Hidayattullah, Ardhana Luthfi Indraswari, Yulita Irawan Budi Prasetyo Kartika, Catharina Vira Khumaedi, Muhammmad Kuncahyo, Adhin Achmad Kurniawan, Galang Wahid Kusnanto, Anang Amir Lidia Andiani Lidia Andiani Linda Kusumawati Listiyaningsih, Agus Moh. Syadeli Mohamad Irfan, Mohamad Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muslichah Muslichah Musrifah Musrifah, Musrifah Nayyiroh, Lutfiatun Nilawati Tadjuddin Nissa, Khoirun Nunung Suzana Widiyanti Nur Alimin Azis Nur Alimin Aziz Nursaid Ong, Leonnard Prajoga, Uke Prastiwi, Fitria Hardiyanti Putri, Tiara Regina Rahayu, Iin Werdining Ramadhan, Ikfal Ramadhan Retno Apriliyanti Rimi Gusliana Mais Rina Apriliani Said Sunardiyo Sani Pratiwi, Alya Saputra, Achbar Adi Sawitry, Sawitry Sa’adah, Lailatus Siahaya, Selgia Sigarlaki, Heni Siti Munfariqoh Siwi Dyah Ratnasari Siwi Ratna Sri Hartati Sri Sayekti Sudirahayu, Ika Sugiharto, Didik Priyo Suhartoyo Suhartoyo, Suhartoyo Sukamta, Sri Sukamta Sukrina, Nur Fitri Sukrina Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Tachjudin Tachjudin Tukiman Tukiman Tumirin Uke Prajoga Uke Prayoga Yeri Sutopo Yupono Bagyo