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All Journal Jurnal Riset Akuntansi Aksioma Transformasi : Jurnal Penelitian dan Pengembangan Pendidikan Non Formal Informal Jurnal Abdimas Independen
Isna, Isnawati
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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KECURANGAN LAPORAN KEUANGAN, LAPORAN KEUANGAN, MANIPULASI LABA, MODEL M-SCORE BENEISH isna, isnawati; Effendy, Lukman; Isnaini, Zuhrotul
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.428

Abstract

The M-Score strategy (Beneish, 1999) is widely used as a financial forensic tool in detecting financial statement fraud (Buljubasic & Halilbegovic, 2017; Hasan et al., 2017), but this study has not found evidence during a crisis. Therefore this study attempts to fill this gap by conducting research in selected Asian countries such as Malaysia, Indonesia, Thailand, Hong Kong, Singapore, China and Japan. The aim to find empirical evidence about the percentage of financial statements that were manipulated during the Covid-19 crisis (2020 and 2021), the manipulation index and what techniques are often used in manipulating financial reports during the crisis. The results found empirical evidence that there were indications of financial statement manipulation during a crisis (the M-Score result) was very high at 94.8%, but the overall manipulation index (OMI) was even lower at 39% compared to what was found. by Hassan et. al (2017) of 72%. The technique most often used by companies to commit fraudulent financial statements during a crisis is the TATA variable, that maximizing the value of accruals (other than cash). Furthermore, the results are also in line with the results of previous studies which found significant differences between countries in terms of financial statement manipulation.
Efisiensi Operasional dan Akuntansi Hotel melalui Magang Mahasiswa pada Royal Avila Isna, Isnawati; Mas Prapti Wagi Swari, Ni Luh; Baturaja, Susan; Isnaini, Zuhrotul
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 6 No 2 (2025): Jurnal Abdimas Independen, November 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v6i2.2249

Abstract

The student internship program serves as a strategic medium for integrating academic learning with practical experience in an industrial setting. The internship was carried out over a four-month period at Royal Avila Boutique Resort, with responsibilities focused on operational efficiency and hotel accounting, particularly in transaction input, inventory management, and audit control. The implementation method was both collaborative and participatory. Activities were conducted using the Visual Hotel Program (VHP) system and applied an adaptive approach through observation, technical training, and direct involvement in daily work processes. Interns were actively involved in entering PR, PO, SR, and IDT documents, AR and AP journal entries, and assisting the income auditor in reviewing daily revenue data. Inventory procedures that previously required more time were completed approximately three hours earlier. The involvement of student interns contributed to time efficiency, a 5–8% reduction in recording errors, and the optimization of finance staff workload. This experience demonstrates that internship programs not only benefit student development, but also provide meaningful contributions in supporting operational tasks within the industry
Pengembanan Media Pembelajaran Interaktif Berbasis Teknologi Pada Materi Pecahan Dalam Meningkatkan Hasil Belajar Siswa Kelas 3 SDN 3 Kalijaga Isna, Isnawati; Ibrahim, Doni Septu Marsa; Kudsiah, Musabihatul
Transformasi : Jurnal Penelitian dan Pengembangan Pendidikan Non Formal Informal Vol. 12 No. 1 (2026): Maret
Publisher : Program Studi Pendidikan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jtni.v12i1.17629

Abstract

Abstract: This study aims to develop and test the effectiveness of technology-based interactive learning media for fractions and improve learning outcomes for third graders at SDN 3 Kalijaga. This study used the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) method. Different from previous research which only used PowerPoint or video media, this research developed Android-based interactive media which can be accessed via smartphone by 3rd grade elementary school students independently or in class.The population was third graders at SDN 3 Kalijaga in the 2025/2026 academic year. The sample consisted of 16 third-grade students. Data analysis in this study used qualitative data. The results of the analysis of students' pre-test scores obtained a calculated value of 85.7 and a table value of 0.2, indicating that lcount< lcount. Meanwhile, the results of the analysis of students' post-test scores obtained a calculated value of 48.7 and a table value of 0.2, indicating that lcount < lcount. This indicates that the pre-test and post-test data obtained a calculated N gain of 0.72, with a normality gain of 0.70 <n <1.00. The data from the hypothesis test of this study were analyzed using a paired t-test formula, resulting in a significant T_count (18.5366) > T_table (2.120). Since T_count > T_table, it can be concluded that technology-based interactive learning media has an effect on fractions and improves the learning outcomes of third-grade students at SDN 3 Kalijaga. Abstrak : Penelitian ini bertujuan untuk mengembangkan dan menguji efektivitas media pembelajaran interaktif berbasis teknologi dalam materi pecahan dan meningkatkan hasil belajar siswa kelas III SDN 3 Kalijaga.Penelitian ini menggunakan metode ADDIE (Analysis, Design, Development, Implementation, and Evaluation). Berbeda dari penelitian sebelumnya yang hanya menggunakan media PowerPoint atau video, penelitian ini mengembangkan media interaktif berbasis Android yang bisa diakses melalui smartphone oleh siswa kelas 3 SD secara mandiri maupun di kelas. Populasi dalam penelitian ini adalah siswa kelas III SDN 3 Kalijaga tahun pembelajaran 2025/2026. Sampel yang digunakan dalam penelitian ini adalah siswa kelas III yang berjumlah 16 siswa. Analisis data pada penelitian ini menggunakan data yang berupa data kualitatif menggunakan  hasil analisis nilai pre-test siswa diperoleh lhitung (85,7)dan ltabel (0,2), maka lhitung < ltabel. Sedangkan hasil analisis nilai post-test siswa diperoleh lhitung (48,7) dan ltabel (0,2), maka lhitung < ltabel. Hal ini menunjukkan bahwa data hasil pre-test dan post-test dengan peroleh nilai perhitungan N gain sebesar 0,72, dengan normalitas gain berada pada 0,70<n< 1,00  Dalam data hasil uji hipotesis penelitian ini dianalisis dengan menggunakan rumus uji t berpasangan, sehingga diperoleh hasil (18,5366) >(2,120) signifikan 5%. Karena >, dalam pemahaman pencapain siswa. dapat disimpulkan bahwa ada pengaruh media pembelajara.  
Co-Authors Baturaja, Susan Ibrahim, Doni Septu Marsa Isnaini, Zuhrotul Lukman Effendy, Lukman Mas Prapti Wagi Swari, Ni Luh Musabihatul Kudsiah