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The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government Pesi Suryani; Lasando Lumban Gaol; Eko Kuswanti; Sri Sukatmi
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.61-70

Abstract

This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. A qualitative approach with a case study method was employed, focusing on government agencies within the Bengkulu Provincial Government. Data were collected through in-depth interviews with employees and document analysis related to internal control systems. The findings reveal that weak organizational culture and ineffective implementation of internal controls are the primary factors that create opportunities for fraud. Additionally, pressure and rationalization within the bureaucratic environment further drive individuals to commit fraudulent acts. Moreover, the low expectation of punishment for fraud perpetrators exacerbates the situation and weakens existing prevention mechanisms. These findings reinforce the Pentagon Theory by highlighting the significant role of organizational culture in fraud prevention. Therefore, government institutions must strengthen integrity-based organizational culture and enhance the effectiveness of internal controls to mitigate fraud risks. This study emphasizes the interpretation of organizational culture within the context of the Pentagon Theory and underscores the critical role of internal control in fraud prevention in the public sector, particularly in local government environments.
The Implementation of Open and Distance Education to Advance Educational Access in Remote Areas Riady, Yasir; Arisanty, Melisa; Kuswanti, Eko; Sukatmi, Sri; Karim, Muhammad Firman; Ajmal, Muhammad
FINGER : Jurnal Ilmiah Teknologi Pendidikan Vol. 4 No. 2 (2025): Finger : Jurnal Ilmiah Teknologi Pendidikan June 2025
Publisher : CV. Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/finger.v4i2.387

Abstract

Background: Indonesia, an archipelagic nation comprising over 17,000 islands, encounters ongoing difficulties in providing equitable access to quality education throughout its many areas.Aims: This study investigates the implementation of Open and Distance Education (ODE) as a crucial approach for enhancing educational accessibility in isolated regions. Through the application of digital technologies and adaptable learning frameworks, ODE surmounts geographical, economic, and infrastructural obstacles that frequently constrain conventional educationMethods: ODE allows learners to obtain quality education irrespective of their geographical location, promoting inclusion and opportunities for lifelong learning. This study employed qualitative methods to investigate and analyze educational access in rural regionsResults: The efficacy of ODE is contingent upon several crucial aspects, including internet connectivity, digital literacy, and governmental assistance in policy and infrastructure development. Addressing these obstacles will guarantee that ODE evolves into a lasting solution for enhancing educational equity and empowering communities in remote areas.Conclusion: Open and Distance Education has demonstrated its efficacy in broadening educational access, particularly in isolated regions. The adoption of distance education enables students to learn at their own pace and under their own circumstances, without dependence on traditional educational infrastructure, which is frequently limited in remote areas. This strategy also enables educators to engage a greater number of pupils using more efficient resources.
CERDAS DAN AMAN BERMEDIA DIGITAL : PENINGKATAN KESADARAN KEAMANAN SIBER DI ERA HOAKS DAN PHISHING Arisanty, Melisa; Riady, Yasir; Anastassia Amellia Kharis, Selly; Maulidia Permatasari, Sri; Sukatmi, Sri
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 4 No. 4 (2025): Jurnal PkM PATIKALA
Publisher : Education and Talent Development Center of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v4i4.3282

Abstract

Digital safety has emerged as a critical issue that demands serious attention, particularly among younger generations. Amidst the rapid advancement of technology, adolescents' ability to safeguard their personal digital security and avoid risks such as hoaxes, phishing, cyberbullying, the spread of harmful content, and various forms of online fraud has become increasingly essential. Digital safety education plays a vital role in equipping them with the knowledge and skills necessary to confront these challenges intelligently and critically. A community engagement program conducted at SMP PGRI 1 Ciputat focused on delivering digital safety training to junior high school students, an age group situated in a crucial phase of identity and digital character formation. Evaluation results from this program revealed that 100% of participants comprehended the material presented and felt motivated to implement it in their daily digital practices. Participants demonstrated positive behavioral changes, including increased caution in sharing personal information, enhanced accuracy in verifying online content, and improved awareness in identifying and avoiding suspicious links or content. These changes also reflected greater vigilance in their overall use of digital platforms. These findings suggest that well-targeted digital safety training can serve as a strategic initiative to cultivate a generation of digitally responsible, resilient, and secure adolescents
The Role of Open and Distance Education in Digital Ecosystem Transformation: A Qualitative Study on Enhancing Educational Accessibility Riady, Yasir; Arisanty, Melisa; Kuswanti, Eko; Sukatmi, Sri; Karim, Muhammad Firman; Ajmal, Muhammad
IJOEM Indonesian Journal of E-learning and Multimedia Vol. 4 No. 2 (2025): Indonesian Journal of E-learning and Multimedia (May 2025)
Publisher : CV. Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijoem.v4i2.386

Abstract

Background of study: The use of Open and Distance Education (ODE) has become an essential approach for enhancing educational accessibility, especially in isolated regions. Aims and scope of the paper: This paper aims to support the efficacy of ODE in rural regions should concentrate on evaluating the influence of infrastructure on learning outcomes in rural environments through access to technology.Methods: This method used a qualitative study, which allows learners to progress at their speed and convenience, diminishing reliance on conventional educational infrastructure, which is frequently constrained in rural areas. ODE enables instructors to engage a broader audience through economical resources. Results: Its performance depends on critical elements such as internet connectivity, teacher readiness, and favorable government regulations. Conclusion: Utilizing appropriate tactics, Open and Distance Education can function as a viable alternative for improving educational quality and accessibility, hence cultivating an empowered and informed society, even in the most isolated regions.
Environmental Cleanliness in Maintaining Public Health in Lapangan Merdeka Medan Riady, Yasir; Arisanty, Melisa; Kuswanti, Eko; Sukatmi, Sri; Karim, Muhammad Firman; Ajmal, Muhammad
Aktual: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): Aktual: Jurnal Pengabdian Kepada Masyarakat May 2025
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/aktual.v3i2.390

Abstract

Background of the study: Environmental cleanliness is an important factor in maintaining public health and environmental sustainability.Purpose and scope of the paper: Students of Universitas Terbuka Medan play an active role in increasing public awareness through environmental cleanliness socialization activities carried out at Merdeka Square, Medan.Methods: The methods used in the socialization include counseling, waste management demonstrations, and clean-up actions involving the local community. The results of the activities show an increase in public awareness and participation in maintaining environmental cleanliness.Results: With this socialization, it is hoped that a sustainable culture of caring for the environment will be created among the people of Medan.Conclusion : Through adequate facilities, the active role of cleaners, and high public awareness, the cleanliness of Merdeka Square can be well maintained.
The User Experience and Perception in Education of Digital Books in Librarians' Approaches to Library Services in Tangerang Fitriani, Desi; Riady, Yasir; Evriza, Eka; Kuswanti, Eko; Sukatmi, Sri; Arisanty, Melisa; Karim, Muhammad Firman; Ajmal, Muhammad; rahim, Norizan Baba
Indonesian Journal of Pedagogy and Teacher Education Vol. 3 No. 2 (2025): Indonesian Journal of Pedagogy and Teacher Education (August 2025)
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijopate.v3i2.395

Abstract

Background of Study:Librarian attitudes significantly influence user satisfaction and engagement in library services. Positive interaction between librarians and users fosters a welcoming environment and enhances service effectiveness. Aims and Scope of Paper:This research aims to explore both the attitudes of librarians in providing services and users’ perceptions of those attitudes at the Tangerang Regency Library and Archives Office. Methods:A qualitative descriptive approach was employed. Data were collected through observation and interviews with three library users selected via purposive sampling. The data analysis followed three steps: data reduction, data presentation, and drawing conclusions. Result:Findings indicate that the average number of visitors to the Tangerang Regency Library and Archives Office from 2022 to 2023 was approximately 136,270. Users generally perceive librarians as friendly and kind. However, users often need to initiate interaction before receiving assistance, indicating a lack of proactive service. This shows that while the overall demeanor of librarians is positive, there remains a gap in attentiveness and sensitivity to user needs. Conclusion:Although librarians are perceived positively in terms of friendliness, service delivery can be improved by fostering a more proactive and responsive approach to user needs. These findings highlight the importance of continuous professional development for librarians to enhance user experience.
Creative Digital Literacy in Reducing War Flaming on Social Media Arisanty, Melisa; Riady, Yasir; Amellia Kharis, Selly Anastassia; Sukatmi, Sri; Zubir, Edward; Ajmal, Muhammad
Communicatus: Jurnal Ilmu komunikasi Vol. 8 No. 2 (2024): Communicatus: Jurnal Ilmu Komunikasi
Publisher : Fakultas Dakwah dan Komunikasi UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/cjik.v8i2.40154

Abstract

War flaming constitutes one of the perilous practices prevalent on social media platforms. This might result in discomfort associated with social media usage, leading to melancholy, anxiety, excessive worry, and disturbances in mental health. War Flaming has become a prominent issue that necessitates enhancing digital literacy on social media platforms. This study employed a qualitative methodology, with data collected through observation, in-depth interviews, and Focus Group Discussions (FGD). Informants were selected using standard case sampling. The selected informants include the Directorate of IKP from the Ministry of Communication and Information of the Republic of Indonesia, SiBerkreasi, digital technology and culture experts, and specialists in social campaigns. The findings indicated that digital literacy building aimed at mitigating war flaming on social media involved creating innovative social campaigns through pertinent language and a human-centric literacy approach. This strategy seeks to engage Generation Z, empowering youth communities as proactive advocates against hoax narratives on social media. It emphasizes collaboration among governmental entities, community leaders, and journalists within the anti-war flaming educational initiative, alongside the optimization of TikTok and Instagram for disseminating positive content, and partnerships with young influencers to promote the significance of digital reputation. Creative digital literacy, facilitated by social campaigns and multisectoral cooperation, effectively mitigates war flaming on social media, enhances Gen Z awareness, and promotes mental health through affirmative material.
Pentingnya Modifikasi Instrumen Pengembangan Anak Usia Dini Holistik Integratif Apriyansyah, Chandra; Tjalla, Awaluddin; Saptono, Ari; Sukatmi, Sri
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 7 No. 6 (2023)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v7i6.5338

Abstract

Penelitian ini bermaksud untuk menghasilkan instrumen evaluasi program PAUD HI. Penelitian ini merupakan penelitian pengembangan instrumen Instrumen penilaian Evaluasi Program PAUD HI  yaitu instrumen yang digunakan untuk  mengukur efektivitas Program PAUD HI. Sebelum data dikumpulkan, instrumen sebagai pengumpul data perlu dipastikan memiliki legitimasi/validitas/inference quality. Pada penelitian mixed methods karena tidak terlalu menekankan pada pengujian konsep dari suatu teori, pembuktian legitimasi instrumen dapat dilakukan dengan review eksternal salah satunya adalah meminta “pakar/teman sejawat” untuk membantu menilai sejauh mana instrumen pengumpulan data yang digunakan benar-benar mengukur apa yang ingin nilai. Hasil penghitungan nilai reliabilitas seluruh butir instrumen menunjukkan bahwa rata-rata nilai koefisien  dalam kategori tinggi (0,71) dan nilai reliabilitas untuk ceklis dokumen juga dalam kategori tinggi (0,73) yang artinya seluruh butir instrumen memiliki tingkat reliabilitas yang tinggi sehingga layak melakukan evaluasi program PAUD HI
Hubungan antara Interaksi Sosial, Teman Sebaya, dan Perkembangan Bahasa Anak melalui Play-Based Learning Prihatiningsih, Meilania Indah; Apriyansyah, Chandra; Priyanti, Nita; Sukatmi, Sri; Ismail, Mazeni
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 9 No. 5 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v9i5.7508

Abstract

Perkembangan bahasa anak usia dini menjadi aspek fundamental dalam membentuk kemampuan berpikir, berkomunikasi, dan berinteraksi sosial, namun kenyataannya masih banyak anak yang mengalami keterlambatan bahasa terutama di lingkungan multikultural. Penelitian ini bertujuan untuk menganalisis dampak penerapan Play-Based Learning terhadap keterampilan berbahasa anak usia dini di PAUD YPJ Tembagapura. Subjek penelitian terdiri atas guru dan anak-anak yang berasal dari latar belakang suku dan budaya yang beragam. Data dikumpulkan melalui wawancara mendalam, observasi kegiatan bermain, serta dokumentasi, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa Play-Based Learning secara signifikan memperkaya kosakata anak, meningkatkan kemampuan membentuk struktur kalimat, serta memperkuat keterampilan komunikasi dengan teman sebaya. Permainan imajinatif juga terbukti menumbuhkan kreativitas berbahasa, kepercayaan diri, serta etika komunikasi. Guru berperan penting sebagai fasilitator melalui scaffolding, arahan, dan integrasi nilai keberagaman. Simpulan penelitian menegaskan bahwa interaksi sosial dalam konteks bermain merupakan faktor kunci pengembangan bahasa anak usia dini, dengan implikasi praktis perlunya penguatan kompetensi guru dalam merancang pembelajaran berbasis bermain di lingkungan multikultural.
Transforming in the Digital Era: Uncovering the Potential of Self-Reliance and Technology for the Success of New UT Students in Distance Learning Kuswanti, Eko; Sukatmi, Sri; Gaol, Lasando Lumban; Suryani, Pesi; Robiansyah, Anton
Jurnal Penelitian Pendidikan IPA Vol 10 No 8 (2024): August
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i8.8178

Abstract

This study aims to analyze the influence of self-directed learning skills and technology use on the academic success of new students at Universitas Terbuka (UT). A quantitative research method was employed, using an online survey distributed to new students across various study programs. Data analysis was conducted using SPSS statistical software to obtain descriptive and inferential results. The findings indicate that both self-directed learning skills and technology use positively and significantly impact students' academic success. Among these factors, technology use has a greater influence. The combination of high self-directed learning skills and effective technology use significantly enhances learning outcomes. This study is limited to a sample of new students and utilizes a survey method. The implications of these findings suggest the need for developing more effective learning programs, educational policies supporting technology use, and additional academic support for new students. Recommendations for future research include providing specialized technology training, developing comprehensive orientation programs, and conducting studies with larger samples and qualitative approaches for deeper insights.