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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.
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
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
Pemberdayaan Gender, Pembangunan Gender, Belanja Pemerintah dan Pertumbuhan Ekonomi: Pendekatan Data Panel Robiansyah, Anton; Hartono, Darwin; Tampubolon, Endy Grade; Zubir, Edwar; Sukatmi, Sri; Kharis, Selly Anastassia Amellia
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.748

Abstract

This research aims to determine the influence of gender empowerment and development as well as government expenditure on economic growth in districts/cities of East Java province in 2014-2020. The research method used is panel data regression analysis by selecting the best model between Common Effect, Fixed Effect and Random Effect with Chow test calculations. From the test results it was found that the best model was Fixed Effect. The results of data processing show that 97.70 percent of the GRDP variance is influenced by the gender empowerment index (IDG), gender development index (IPG) and government expenditure (G).
Mengurai Misteri Pertumbuhan: Memetakan Perkembangan Anak dengan Kebutuhan Khusus melalui Observasi yang Mendalam Sri Sukatmi; Chandra Apriyansyah
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 7 No. 3 (2023)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v7i3.4825

Abstract

Penelitian ini didasarkan pada pengembangan metode berdasarkan kondisi pembelajaran yang ada dan mencapai hasil pembelajaran yang diinginkan. Penelitian ini bertujuan untuk mengeksplorasi metode asesmen perkembangan anak berkebutuhan khusus di kelas Satuan Pendidikan Anak Usia Dini Sejenis (SPS) Alam Atifa Bogor, Jawa Barat. Metode penelitian yang digunakan adalah kualitatif, dengan melibatkan tiga subjek penelitian, yaitu seorang anak autisme (SY), guru kelas, dan guru pendamping. Dalam penelitian ini, instrumen penelitian yang digunakan meliputi wawancara, observasi, dan dokumentasi. Data dianalisis secara deskriptif melalui tahap pengumpulan, pengolahan, dan interpretasi data. Hasil penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam tentang asesmen perkembangan anak berkebutuhan khusus pada kalangan guru-guru pendidikan anak usia dini di Bogor.
Mitigating Strawberry Generation Risks Through Multiple Learning Strategies in Kindergarten Apriyansyah, Chandra; Sukatmi, Sri; Mustafa, Lily Muliana
Jurnal Pendidikan Anak Vol 5 No 2 (2023): Child Education Journal: August
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/cej.v5i2.4345

Abstract

The efforts made by early childhood education teachers to address the risks associated with "Strawberry Generation" qualities are the subject of this study. The study aims to investigate the methods teachers use to counteract the detrimental impacts of these traits and encourage young children's development of good character. Data were gathered through interviews and observations using the qualitative research method. A sample of early childhood education teachers actively tackling the Strawberry Generation phenomena participated in the study. The study's conclusions point to several efficient tactics educators employ to counter the risks posed by Strawberry Generation features. These tactics include encouraging active student participation, using active learning techniques, acting as positive role models, storytelling and narratives, working with parents, and using active learning methodologies. With the help of these techniques, educators can help kids comprehend the drawbacks of Strawberry Generation features and encourage the development of good character traits as alternatives. The study emphasizes how crucial parent-teacher cooperation is in overcoming the difficulties brought on by Strawberry Generation features. The results highlight the importance of regular efforts, communication, and support from parents and teachers in assisting children in developing desirable character traits. This study adds to the corpus of knowledge by shedding light on early childhood educators' role in mitigating the risks associated with Strawberry Generation features. The findings have practical ramifications for educators, parents, and governments interested in early childhood education. Early childhood education teachers can be crucial in fostering children's excellent character characteristics and mitigating the harmful effects of the Strawberry Generation phenomena by using appropriate tactics.
Early Childhood Education: Integrative Holistic Early Childhood Development Program Implementation Apriyansyah, Chandra; Awaluddin Tjalla; Ari Saptono; Hartati, Sofia; Jalal, Fasli; Sukatmi, Sri; Ismail , Mazeni; Lia Kurniawaty
Jurnal Pendidikan Anak Vol 6 No 2 (2024): Child Education Journal August
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/cej.v6i2.5990

Abstract

This study aims to observe how the Integrative Holistic Early Childhood Development Program is implemented in ECCE units. The survey's conclusion that Bogor Regency's use of Integrative Holistic ECCE is still subpar served as the impetus for this investigation. This study uses a descriptive, qualitative research design. The PAUD unit in Bogor Regency hosted the study for three months, from March to May 2024. This study includes principals and instructors as subjects. Qualitative descriptive analysis is the data analysis method that is applied. Data reduction, data visualization, conclusion drafting, and data verification are among the stages of data analysis. Using triangulation, the data's veracity is verified. According to the study's findings, principals and teachers have a positive attitude toward PAUD HI, employ effective strategies or methods in their programs, and work together with the government, non-governmental organizations, parents, and the private sector. However, one of the main challenges in putting PAUD HI programs into practice in ECCE units is the lack of funding, facilities, and teaching staff, as well as a lack of resources for the learning environment and parent involvement. The study's conclusion The Integrative Holistic Early Childhood Development (PAUD HI) program faces a number of obstacles during implementation. To overcome these obstacles, the community, government, and educational institutions must work together well, actively involve parents, improve infrastructure and human resources, and conduct periodic evaluations.
Transforming in the Digital Era: Uncovering the Potential of Self-Reliance and Technology for the Success of New UT Students in Distance Learning Eko Kuswanti; Sri Sukatmi; Lasando Lumban Gaol; Pesi Suryani; Anton Robiansyah
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.
Enhancing Self-Regulated Learning in Distance Education through SQ3R and Concept Mapping: Supporting SDG 4 on Quality Education Eko Kuswanti; Pesi Suryani; Melisa Arisanty; Sri Sukatmi
Jurnal Penelitian Pendidikan IPA Vol 12 No 4 (2026)
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v12i4.14686

Abstract

This study examines the effectiveness of a dual-strategy intervention—SQ3R and concept mapping—in enhancing students’ comprehension and self-regulated learning (SRL) in an online distance learning context at Universitas Terbuka, Indonesia, contributing to SDG 4 (Quality Education). Using an explanatory sequential mixed-methods design, quantitative data were collected from 1.652 students through pretest–posttest measures in a one-semester course in the social sciences, followed by interviews with selected students and two instructors. Results indicate a statistically significant improvement in posttest scores (p < 0.001), although the effect size is small (d = 0.24). The strongest gains occurred in reading comprehension (SQ3R), with moderate improvements in concept mapping, while SRL gains remained limited. Qualitative findings suggest that students developed better reading structure, organization, and confidence; however, these did not fully translate into sustained metacognitive behaviors such as time management and reflective learning. This indicates that the intervention effectively improved cognitive and organizational skills but had limited short-term impact on deeper SRL habits. The study highlights the need for sustained scaffolding to develop SRL in distance education and supports the integration of structured learning strategies to improve learner autonomy.
Penguatan Literasi Numerasi melalui Kegiatan Pesantren Kilat pada Siswa Sekolah Dasar di Rawamangun, Jakarta Timur Selly Anastassia Amellia Kharis; Sri Maulidia Permatasari; Sajida Humaira; Melisa Arisanty; Sri Sukatmi; Moh. Muzammil; Muhammad Firman Karim; Nurmala Pangaribuan
I-Com: Indonesian Community Journal Vol 6 No 2 (2026): I-Com: Indonesian Community Journal (Juni 2026)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v6i2.9589

Abstract

Numeracy literacy is a fundamental competency that must be possessed by every child to support daily activities. It encompasses not only arithmetic skills but also the ability to understand, analyse, and apply mathematical concepts in real-life contexts. However, many students still show low interest and experience difficulties in relating numerical concepts to everyday problems. One effort to strengthen numeracy literacy is through pesantren kilat activities designed in an educational and contextual manner. This program integrates the reinforcement of religious values with mathematics numeracy learning. The objective of this activity is to improve numeracy literacy among elementary school students in Rawamangun, East Jakarta. The method employed was an educational game-based approach emphasizing active participation. Quantitatively, the average score of participants increased from 14.00 to 15.38, and paired sample t-test results indicated a significant improvement after the activity. Therefore, pesantren kilat can serve as effective alternative learning medium for enhancing numeracy literacy.