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All Journal Hexagone Jurnal Penelitian Pendidikan IPA (JPPIPA) Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Literasi: Jurnal Ilmiah Pendidikan Bahasa, Sastra Indonesia dan Daerah International Journal of Cultural and Art Studies (IJCAS) Lexeme : Journal of Linguistics and Applied Linguistics Britain International for Linguistics, Arts and Education Journal (BIoLAE Journal) Arkus Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya LingPoet: Journal of Linguistics and Literary Research Jurnal Abdimas Maduma Kajian Akuntansi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Multidisiplin Edukasi
Deliana
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Pengaruh beban kerja, kompetensi, integritas terhadap kualitas audit internal : beban kerja, kompetensi dan integritas Nelly Natalia Purba; Deliana; Cris Kuntadi
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 1 (2023): Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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Abstract

Penelitian ini dilakukan untuk mengetahui sejauh mana pengaruh beban kerja, kompetensi, dan integritas terhadap kualitas hasil audit internal . Audit internal yang berkualitas juga dapat diukur dari sikap indenpendensi, objektivitas, latar belakang pendidikan, kompetensi teknis, sertifikasi jabatan, pendidikan dan pelatihan, kecermatan profesional, dan kebutuhan terhadap kode etik. Penelitian ini menggunakan analisis regresi berganda dengan pemilihan variabel independen, sedangkan data primer diperoleh melalui penyebaran kuesioner ke responden yang telah ditentukan. Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang mempengaruhi audit internal, yaitu beban kerja, kompetensi dan integritas, suatu studi literatur Audit Internal. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) beban kerja berpengaruh terhadap audit internal; 2) kompetensi berpengaruh terhadap audit internal; dan 3) integritas berpengaruh terhadap audit internal.
Critical Discourse Analysis of Teun A. Van Dijk's Model on Detik.Com and Kompas.Com News Texts About Citayam Fashion Week Susanti, Susi; Deliana; Mhd. Pujiono
Britain International of Linguistics Arts and Education (BIoLAE) Journal Vol 5 No 3 (2023): Britain International of Linguistics, Arts and Education - November
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biolae.v5i3.1021

Abstract

This research discusses critical discourse analysis in Citayam fashion week news in the mass media. The critical discourse analysis used is Teun A. van Dijk's critical discourse analysis seen from the text structure, which consists of 3 structures: macro structure, superstructure and micro structure. Data collection uses listening and note-taking techniques, presenting data using formal and informal methods. This research uses news sources from detik.com and kompas.com. The research results show that Citayam fashion week news on detik.com and kompas.com is seen from a macro structure consisting of thematic and subtopics. Superstructure consisting of title, lead and story. Macro structure consisting of semantics (setting, details, intent and presuppositions), syntax (sentence form: active and passive sentences), coherence: (detik.com "and, that, even so" and Kompas.com "however, because, but"), pronouns: (detik.com and kompas.com use "we, they and he/she"), stylistics (lexicon), rhetorical (graphics: using photos that support the news. Next is rhetorical in detik.com signs quotations and use of bold letters).
THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA Ariama Susanti; Deliana; Rahmat W. Sembiring
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.2947

Abstract

The aim of this research is to determine the effectiveness of the Internal Control System in accordance with Government Regulation Number 60 of 2008 and the implementation of good governance according to the Directorate of Institutions and Cooperation of the Directorate General of Higher Education, Ministry of Education and Culture. Culture in 2014 and how the effectiveness of the internal control system realizes the implementation of good university governance at the University of North Sumatera. This research was conducted at the University of North Sumatera. Quantitative descriptive method with data collection techniques through distributing questionnaires and interviews with key informants used in this research with descriptive data analysis techniques. This research provides results regarding the effectiveness of the internal control system and the implementation of university governance in the effective or good category. The effectiveness of the internal control system provides support in implementing university governance. Keywords     : Effectiveness of the internal control system, Good university governance, University governance.
The Factors that Enhance the Ability of Internal Auditors to Detect Fraud: Work Experience, Education, & Integrity Pardede, Faisal Martua; Kuntadi , Cris; Deliana
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 6 (2024): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Abstract

Fraud remains a serious issue across various sectors in Indonesia, affecting profit-oriented companies, non-profit organizations, and government institutions alike. To combat fraud, preventive measures are necessary, including strengthening internal control systems through the role of the Internal Audit Department. This study aims to examine the factors that enhance the ability of internal auditors to detect fraud, specifically: Work Experience, Education, and Integrity. The research method used is qualitative, with a literature review approach. Based on theoretical reviews and previous studies, it is found that Work Experience, Education, and Integrity significantly influence the ability of internal auditors to detect fraud. Experienced auditors possess a deep understanding of business and internal controls, the ability to assess fraud risks, and better investigative skills. Formal and continuous education provides auditors with extensive knowledge and better analytical capabilities. High integrity ensures that auditors act honestly, decisively, and responsibly while performing audit tasks. The conclusion of this study emphasizes the importance of work experience, education, and integrity in enhancing the ability of internal auditors to detect fraud. Recommendations for organizations include providing support for the development of auditors' work experience, ensuring formal and ongoing education, and instilling values of integrity within the work culture.
Strengthening the Professional Writing Competence of MGMP French Teachers at SMAN 19 Medan with Fiche de Travail Numérique Mahriyuni; Tengku Syarfina; Deliana; Erikson Saragih
JURNAL ABDIMAS MADUMA Vol. 3 No. 2 (2024): Oktober, 2024
Publisher : English Lecturers and Teachers Association (ELTA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/jam.v3i2.276

Abstract

This program aimed to improve the professional writing competence of MGMP French teachers at SMAN 19 Medan, who face challenges such as errors in tenses, sentence structure, prepositions, and gender agreement in French writing. These difficulties hinder their ability to teach effectively and meet established competency standards. To address this, the program utilizes fiche de travail numérique from the Allez-Écrire website, offering interactive digital worksheets designed to enhance writing skills. The approach includes situation analysis, problem identification, material development, mentoring, and evaluation. Teachers' weaknesses were identified through observations and interviews, followed by implementing fiche de travail numérique with automatic feedback exercises. Evaluations were conducted to measure improvements before and after the program. The results show a significant increase in writing competence: errors in passé composé and imparfait usage decreased by 45%, sentence structure and conjunction errors by 40%, and gender agreement errors by 40%. These findings indicate that digital worksheets are effective in helping teachers correct mistakes, boost confidence, and produce better writing. The program is proven to enhance French writing competence and is recommended to be expanded with more interactive materials and ongoing support for continuous improvement Keywords : Professional competence; Writing; French; Fiche de Travail Numérique; MGMP
The Grammatical Meaning of Prefix Basi- in Minangkabau Irhamni, Mutia; Nasution, Khairina; Deliana; Widayati, Dwi
Arkus Vol. 10 No. 2 (2024): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v10i2.463

Abstract

Prefix basi- functions grammatically and semantically based on the specific instance it is used. The concept of prefixes pertains to how prefixes have varying meanings based on their grammatical function and context. This study aims to analyze the grammatical functions used by Minangkabau speakers through the advanced analysis method. This method involves word class testing through synonym search, testing verb functions in sentences with continuous events, and testing nouns for acceptability as subjects, objects, and complements. The objective of this study is to provide an objective analysis of Minangkabau speakers' grammar, using clear and concise language, and following conventional academic structures while adhering to grammatical correctness and balanced language with the method of qualitative research by observing the speaker. The findings reveal that the prefix basi- possesses grammatical functions such as 1) indicating ongoing events, 2) expressing excessive actions or speech through expressions or phrases, 3) indicating the present condition and health of a person, 4) functioning as a causative and imperative, and 5) functioning as an adverb and 6) functioning as a noun.
Faktor-faktor yang mempengaruhi kecurangan laporan keuangan: stabilitas keuangan, pengendalian internal dan gaya kepemimpinan Afika Handayani; Cris Kuntadi; Deliana
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 6 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Juni 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i6.548

Abstract

Penelitian ini merupakan studi literatur yang bertujuan untuk mengkaji pengaruh stabilitas keuangan, pengendalian internal, dan gaya kepemimpinan terhadap kecurangan laporan keuangan. Kajian ini dilakukan dengan pendekatan kualitatif melalui penelusuran berbagai sumber ilmiah, termasuk artikel jurnal, buku referensi, dan hasil penelitian terdahulu yang diperoleh dari database daring seperti Google Scholar dan Mendeley. Berdasarkan hasil telaah literatur, ditemukan bahwa 1) stabilitas keuangan berpengaruh terhadap kecurangan laporan keuangan, stabilitas keuangan memiliki peran penting dalam menekan potensi kecurangan, khususnya melalui indikator volatilitas aset dan ketahanan arus kas.2) Pengendalian internal berpengaruh terhadadap kecurangan laporan keuangan, pengendalian internal yang efektif, baik dalam bentuk sistem pengawasan maupun implementasi prinsip good governance, juga terbukti mampu mengurangi risiko manipulasi laporan keuangan. Selain itu, 3) gaya kepemimpinan berpengaruh terhadap kecurangan laporan keuangan, perilaku etis organisasi, di mana kepemimpinan yang partisipatif dan berintegritas dapat mendorong budaya organisasi yang menolak praktik fraud. Temuan-temuan ini menunjukkan bahwa ketiga variabel tersebut saling berkaitan dalam membentuk sistem pelaporan keuangan yang transparan dan akuntabel, serta dapat dijadikan dasar dalam penyusunan hipotesis untuk penelitian empiris selanjutnya.
Efektivitas Pemanfaatan Sistem Informasi Pemerintah Daerah (SIPD) Dalam Penatausahaan Keuangan oleh Bendahara Pengeluaran pada Dinas Kependudukan dan Pencatatan Sipil Pemerintah Kota Sibolga Roslianna Simatupang; Deliana; Meily Surianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7947

Abstract

This study aims to evaluate the Effectiveness of Utilizing the Local Government Information System (SIPD) in Financial Administration by the Expenditure Treasurer at the Population and Civil Registration Office of Sibolga City. SIPD is an important tool in financial management that aims to improve efficiency, transparency, and accountability in local government financial administration. The research method used is descriptive qualitative with a case study approach. Data were collected through in-depth interviews with the Expenditure Treasurer, the Head of the Finance Subdivision, and the SIPD Coordinator, as well as through direct observation and documentation. Data analysis was conducted using triangulation techniques to ensure data validity. The results showed that the effectiveness of SIPD utilization in the Population and Civil Registration Office of Sibolga City has provided various benefits, including increased speed and accuracy in financial data processing, ease of preparing financial reports, and increased compliance with financial regulations. However, some technical barriers are still faced, such as technical problems in the system and the need for further training for users such as the Expenditure Treasurer. From the perspective of the Technology Acceptance Model (TAM) theory, users showed a positive attitude towards SIPD with high perceived ease of use and usefulness, despite the need for increased technical support and training. The results of this study are expected to provide input for the development and improvement of SIPD utilization in financial administration in local governments, especially in Sibolga City.
Implementasi Pengadaan Barang dan Jasa Secara Elektronik dalam Meminimalisir Terjadinya Fraud: Studi Kasus pada Unit Kerja Pengadaan Barang dan Jasa Pemko Sibolga Nelly Natalia Purba; Deliana; Meily Surianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8045

Abstract

This research aims to see how much benefit there is from implementing the procurement of goods and services before and after the implementation of e-procurement, so that it can minimize things that are indications of fraud. According to Adi, Ardiyani and Ardianingsih (2016) fraud is an act that is contrary to the law and is carried out by internal or external parties of the organization, which aims to gain profit and can cause losses to other parties. This research uses a qualitative method with a descriptive method, where the data collection techniques come from documentation, interviews, literature review, and observations and case studies conducted at the city government's Goods and Services Procurement work unit (UKPBJ). This research focuses on the tender procurement of goods and services with a budget ceiling of more than 200 million using Crowe's fraud pentagon theory, namely arrogance and competence. The results of this analysis show that electronic procurement of goods and services is much more effective in minimizing the occurrence of fraud. The limitation of this research is that e-procurement only covers the selection of goods/services providers, and does not cover the entire goods/services procurement process.
UJI PIVOT KLAUSA RELATIF BAHASA MELAYU DELI DAN BAHASA INGGRIS: KAJIAN TIPOLOGI SINTAKSIS Rizqi, Fahmi Anggia; Mulyadi; Deliana
Literasi: Jurnal Ilmiah Pendidikan Bahasa, Sastra Indonesia dan Daerah Vol. 14 No. 1 (2024): Literasi: Jurnal Ilmiah Pendidikan Bahasa, Sastra Indonesia dan Daerah
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/literasi.v14i1.8025

Abstract

Abstract This research aims to explain the Deli Malay and English language pivot system. The data were analyzed using the distribution method with substitution and transformation techniques. The pivot testing was carried out on relative clauses of Deli Malay and English language. The theory which is used is syntactic typology theory. The result of the study showed that Deli Malay and English language is an accusative typology language. The pivot testing shows that Deli Malay and English relative clauses consists of intransitive and transitive clauses with S/A pivot pattern. If the subject (S) in an intransitive clause is treated the same as the agent(A) in a transitive clause but different from the patient (P) in a transitive clause, the language is of the accusative. Keywords: Relative Clause, Accusative, Typology, Pivot
Co-Authors Afika Handayani Ariama Susanti Br Sembiring, Franinta Egia D. R Cris Kuntadi Diana Sofia Hanafiah Dina Arfianti Siregar Dwi Widayati Dwi Widayati, Dwi Eliza, Nur Erikson Saragih Gultom, Amanda Fransisca irhamni, Mutia Ismi Affandi Khairina Nasution kumalasari, Fauziah Kuntadi , Cris Lubis, Roma Ayuni A Mahriyuni Meily Surianti Mhd. Pujiono Muhammad Anwar MULYADI Nasution, Khairina Nelly Natalia Purba Nelly Natalia Purba Nurlela Pardede, Faisal Martua Pohan, Riko Andika Rahmat W. Sembiring Rangkuti, Rahmadsyah Riswanto Rizqi, Fahmi Anggia Rohani Ganie Roslianna Simatupang Sembiring, Pemina Br Shafira Alifa Sitinjak, Dedi Rahmad Susi Susanti Tengku Syarfina Zahra Rifasyah