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The Influence Of Independence, Professionalism, Individual Morality And The Effectiveness Of Internal Control On Fraud Detection Adrian, Muhammad; Anggraini, Nia; Azzahra, Siti Bilqis Rasya; Lussianda, Erfa Okta
Husnayain Business Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v4i1.841

Purpose – This study aims to examine and analyze the impact of independence, professionalism, individual morality, and internal control effectiveness on fraud detection. Methodology/approach – The research method employed in this study is purposive sampling. It adopts a quantitative approach. The data analysis method used in this research includes testing data quality, testing classical assumptions, testing the structural model using multiple linear regression, and hypothesis testing using IBM SPSS 22. Result – the results of the research show that (1) independence has a positive and significant effect on fraud detection, (2) professionalism has a positive and significant effect on fraud detection, (3) individual morality has no positive and insignificant effect on fraud detection, and (4) control internal has a significant positive effect on fraud detection. Keywords: Independence, Professionalism, Individual Morality, The Effectiveness Of Internal Control On Fraud Detection.

Pengaruh Inflasi dan Nilai Tukar Rupiah Terhadap Nilai Aktiva Bersih Reksadana Syariah Adrian, Muhammad; Rachmawati, Lucky
Jurnal Ekonomika dan Bisnis Islam Vol 2 No 1 (2019): April
Publisher : Universitas Negeri Surabaya

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This research was conducted to analyzeweather inflation and rupiah exchange rate have an influence on the NAV Islamic mutual funds. Data used in this research is monthly statistical data ranged from 2015 until 2017. This research used multiple linear resgression analysis with T-test, F-test and R Square. The result of this research shows that partially, inflation has a relevant influence towards NAV Islamic mutual funds and rupiah exchange hasn’t a relevant influence towards NAV Islamic mutual funds. While simultaneously, inflation and rupiah exchange hasn’t relevant influence towards NAV Islamic mutual funds

Menumbuhkan Jiwa Kewirausahaan Siswa SMP IT Madani Pekanbaru Anggraini, Nia; Lussianda, Erfa Okta; Febrina, Liga; Afwa, Awliya; Adrian, Muhammad
Jurnal Pengabdian Masyarakat Isei Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v1i1.152

SMP IT Madani Pekanbaru is one of the private junior high schools in Pekanbaru City. This school is a mentoring partner who has limited knowledge about entrepreneurship in developing students' potential to be able to choose products that are easy to market. The students are children whose parents' economic income levels are on average below the UMR income standard, so it is necessary to grow and motivate students to become entrepreneurs after participating in the learning process. Students need assistance in opening entrepreneurial insights and knowledge and choosing products to be marketed. The platforms used as mentoring materials are lectures, discussions, and service learning. Through this counseling the students have an entrepreneurial spirit so that their enthusiasm is high to become an entrepreneur. The service learning mentoring method can improve students' ability to market a product, they also know and can choose what kind of product to market, get it easily and sell it quickly so that it can help the family's economy.

Pengembangan Media Audio visual Berbasis Aplikasi Canva Materi Sistem Respirasi Lubis, Fitri Agustina; Safri, Iskandar; Rambe, Aslamiyah; Adrian, Muhammad
BEST Journal (Biology Education, Sains and Technology) Vol 7, No 1 (2024): Juni 2024
Publisher : Program Studi Pendidikan Biologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/best.v7i1.8702

Tujuan dari penelitian ini adalah untuk menentukan apakah materi audio visual untuk konten sistem respirasi dapat diproduksi menggunakan aplikasi Canva. Model pengembangan Research and Development (RD) digunakan dalam metodologi penelitian. Peneliti menggunakan validasi guru, validasi ahli, validasi ahli materi, uji coba penggunaan siswa, dan validasi ahli media untuk melakukan penelitian dan merancang materi audio visual pendidikan respirasi. Sepuluh langkah diuraikan dalam Prosedur Pengembangan Borg Gall untuk menerapkan inisiatif penelitian dan pengembangan (Hamzah, 2019). Materi audio visual biologi yang mencakup sistem pernapasan, serta modul digital yang dibuat menggunakan aplikasi Canva untuk pembelajaran. Siswa kelas VIII SMP Negeri 11 Kota Padangsidimpuan menjadi sasaran sasaran sumber pendidikan ini. Kuesioner mengenai kelayakan media merupakan alat pengumpulan data yang digunakan dalam penelitian ini. Teknik analisis data penelitian ini menggunakan analisis data deskriptif dengan satu variabel yaitu kualitas media audio visual biologi materi sistem respirasi. Hasil penelitian menunjukkan skor validasi ahli materi sebesar 96,25% dengan kriteria “sangat valid”, skor validasi ahli media sebesar 91,25% dengan kriteria “sangat valid”, dan skor respon siswa sebesar 97,4. % dengan kriteria “sangat baik”. Hal ini menunjukkan keefektifan peneliti dalam menciptakan materi edukasi audio visual tentang sistem respirasi berbasis aplikasi Canva. Kelayakan penggunaan sumber audio visual berbasis Canva untuk biologi kelas VII dan 11 di SMP Negeri 11 untuk mengajarkan materi sistem respirasi di tingkat Sekolah Menengah Pertama (SMP).

Pengembangan Media Audio visual Berbasis Aplikasi Canva Materi Sistem Respirasi Lubis, Fitri Agustina; Safri, Iskandar; Rambe, Aslamiyah; Adrian, Muhammad
BEST Journal (Biology Education, Sains and Technology) Vol 7, No 1 (2024): Juni 2024
Publisher : Program Studi Pendidikan Biologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/best.v7i1.8702

Tujuan dari penelitian ini adalah untuk menentukan apakah materi audio visual untuk konten sistem respirasi dapat diproduksi menggunakan aplikasi Canva. Model pengembangan Research and Development (RD) digunakan dalam metodologi penelitian. Peneliti menggunakan validasi guru, validasi ahli, validasi ahli materi, uji coba penggunaan siswa, dan validasi ahli media untuk melakukan penelitian dan merancang materi audio visual pendidikan respirasi. Sepuluh langkah diuraikan dalam Prosedur Pengembangan Borg Gall untuk menerapkan inisiatif penelitian dan pengembangan (Hamzah, 2019). Materi audio visual biologi yang mencakup sistem pernapasan, serta modul digital yang dibuat menggunakan aplikasi Canva untuk pembelajaran. Siswa kelas VIII SMP Negeri 11 Kota Padangsidimpuan menjadi sasaran sasaran sumber pendidikan ini. Kuesioner mengenai kelayakan media merupakan alat pengumpulan data yang digunakan dalam penelitian ini. Teknik analisis data penelitian ini menggunakan analisis data deskriptif dengan satu variabel yaitu kualitas media audio visual biologi materi sistem respirasi. Hasil penelitian menunjukkan skor validasi ahli materi sebesar 96,25% dengan kriteria “sangat valid”, skor validasi ahli media sebesar 91,25% dengan kriteria “sangat valid”, dan skor respon siswa sebesar 97,4. % dengan kriteria “sangat baik”. Hal ini menunjukkan keefektifan peneliti dalam menciptakan materi edukasi audio visual tentang sistem respirasi berbasis aplikasi Canva. Kelayakan penggunaan sumber audio visual berbasis Canva untuk biologi kelas VII dan 11 di SMP Negeri 11 untuk mengajarkan materi sistem respirasi di tingkat Sekolah Menengah Pertama (SMP).

Eksplorasi Etnomatematika Pada Gedung ANRI (Arsip Nasional Republik Indonesia) Jakarta Barat: EKSPLORASI ETNOMATEMATIKA PADA GEDUNG ANRI (ARSIP NASIONAL REPUBLIK INDONESIA) JAKARTA BARAT adrian, Muhammad; Buhairi, Fathan; Muhammad Fadhillah
MaPan : Jurnal Matematika dan Pembelajaran Vol 12 No 2 (2024): DESEMBER
Publisher : Department of Mathematics Education Faculty of Tarbiyah and Teacher Training Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/mapan.2024v12n2a6

Mathematics and culture have a strong relationship in life. In Indonesia, culture is different from local wisdom, and the culture of certain community groups or tribes that support mathematical activities is called ethnomathematics. One example is cultural heritage buildings, such as the ANRI (National Archives of the Republic of Indonesia) building which was founded in 1750 in DKI Jakarta Province, precisely on Jalan Gajah Mada, West Jakarta. The purpose of the research that we use, which is exploratory with this ethnographic method, is to find and categorize the mathematical concepts contained in the ANRI building which is one of the sources of learning mathematics and efforts to develop ethnomathematics as a basis for mathematics learning. This study focuses on understanding the informal mathematical knowledge acquired by local people from their environment and culture, especially those related to cultural heritage sites, which are referred to as ethnomathematics. The study findings show that the National Archives Building is a significant cultural heritage site with historical and architectural significance. The architectural features of the building, such as the rectangular and trapezoidal shapes of the main structure and roof, reflect various geometric concepts. Overall, this research emphasizes the importance of preserving cultural heritage and documents in the National Archives to retain the historical knowledge contained within. Ethnomathematics provides a valuable framework to explore and appreciate mathematical concepts embedded in cultural artifacts, promoting a deeper understanding of mathematics through real-world activities and cultural practices.

TELAAH SOSIO YURIDIS TERHADAP KEPATUHAN WARGA PADA SISTEM REGULASI PENCEGAHAN DAN PENANGGULANGAN PANDEMI COVID-19 Adrian, Muhammad
YUSTISI Vol 6 No 2 (2019)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v6i2.4620

Tujuan dari penelitian ini ialah untuk mengetahui kondisi kepatuhan warga terhadap aturan hukum penanggulangan pandemi COVID-19. Penelitian ini menggunakan metode penelitian hukum dengan fokus pada penelitian normatif empiris. Hasil penelitian ini adalah setelah pemerintah memberlakukan regulasi dan kebijakan penanganan pandemik COVID-19, dampak yang ditimbulkan selama pandemi cukup signifikan dalam bidang kesehatan, sosial, dan ekonomi. Berbagai langkah telah ditempuh untuk mencegah, mengendalikan dan menanggulangi pandemi COVID-19

Pendampingan UMKM di Wilayah Tangerang Selatan Sektor Food and Beveraged Dalam Pembuatan Perizinan Usaha Mikro Kecil (UMK) Melalui Online Single Submission (OSS) Berbasis Risiko Rinaldo, Rinaldo; Jamilah, Siti; Windiani, Arovah; Adrian, Muhammad
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 3 No. 1 (2023): Februari-Juli 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v3i1.1168

Having a Business Identification Number and its management is carried out electronically, the aim is to guarantee the legality of a business, increase opportunities for; business, get training, take part in government procurement of goods/services, certify halal product guarantees, and SNI certificate for UMK development, or in other words to get a sign of business ownership and make it easier to run a business. The socialization of making NIB is a collaboration between UMJ and the owner of C. DOFF COFFEE as a form of community service. In the form of counseling and assistance regarding the importance of obtaining permits. The output that is being processed is to publish the results of this activity in the Jurnal Pengabdian Masyarakat Nusantara.

Penyuluhan Pembuatan Laporan Keuangan Sederhana untuk IRT yang Menjalankan Usaha Rumahan di Komplek Jatayu Lanud Roesmin Nurjadin Pekanbaru Alhempi, R. Rudi; Fahrozi, Muhammad; Anggraini, Nia; Pahlevi, T. Arif; Lussianda, Erfa Okta; Febrina, Liga; Supeno, Bambang; Adrian, Muhammad
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2025): Jurnal Penyuluhan dan Pemberdayaan Masyarakat (Mei)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v4i2.1418

Kemiskinan dan kesejahteraan masyarakat merupakan fokus utama pemerintah melalui program pengembang an kewirausahaan, termasuk pemberdayaan Ibu Rumah Tangga (IRT) agar dapat berwirausaha. Salah satu tantangan signifikan yang dihadapi IRT pelaku usaha rumahan adalah kurangnya pemahaman dan keterampilan dalam menyusun laporan keuangan sederhana, yang seringkali menyebabkan tidak adanya pemisahan dana usaha dengan dana rumah tangga serta ketidakjelasan profitabilitas. Pengabdian kepada masyarakat ini bertujuan untuk memberikan penyuluhan dan pendampingan pembuatan laporan keuangan sederhana kepada IRT yang menjalankan usaha rumahan di Komplek Jatayu Lanud Roesmin Nurjadin Pekanbaru. Metode yang digunakan meliputi ceramah, diskusi, dan pendampingan daring, yang dilaksanakan melalui empat tahapan: persiapan (observasi dan wawancara kebutuhan mitra), pembekalan materi (motivasi, dasar laporan keuangan, contoh, dan praktik), monitoring (sesi tanya jawab dan diskusi), serta evaluasi untuk mengukur peningkatan pemahaman. Hasil kegiatan menunjukkan bahwa penyuluhan berjalan lancar dan berhasil meningkatkan pengetahuan serta semangat peserta dalam menyusun laporan keuangan sederhana. Para IRT kini lebih mampu mengelola arus kas usaha mereka, yang diharapkan dapat berkontribusi pada kemajuan usaha dan peningkatan kesejahteraan keluarga.

ANALISIS KEBUTUHAN DAN KETERSEDIAAN AIR BERSIH DI WILAYAH MEDAN HELVETIA PELAYANAN SPAM MEBIDANG (MEDAN-BINJAI-DELI SERDANG) Tanjung, Willyam Han Ardy; Adrian, Muhammad; Zebua, Meiman Restu; Hutabarat, Mulia; Arya, Zikri Vieri; Mulyana, Rachmat; Wardana, Novrizaldi
Jurnal Manajemen dan Bisnis Volume 25 No. 2 Tahun 2025
Publisher : UNIKA Santo Thomas

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The availability of clean water is a vital aspect in supporting the quality of life of the community, especially in densely populated urban areas such as Medan Helvetia District. This study aims to analyze the projection of clean water needs and availability for the next 50 years, and to assess the balance between the two as a basis for planning clean water infrastructure development. The methods used include calculating domestic and non-domestic water needs, plus an estimate of 30% water loss, and analyzing needs at peak hours and maximum days. The results of the analysis show that with a fixed supply capacity of 1,100 liters per second from SPAM Mebidang, the need for clean water in Medan Helvetia District until 2075 is still in a surplus condition. The highest surplus was recorded at 795.26 liters per second in 2024, and the lowest surplus was 510.77 liters per second in 2075. These findings indicate that the district is projected not to experience a clean water deficit in the long term, as long as the supply capacity remains stable and the distribution system is managed efficiently. Therefore, periodic evaluation and integrated planning are still needed to ensure the sustainability of clean water services in the future.

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