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All Journal Jurnal Sinergi Jurnal Akuntansi & Auditing Indonesia Jurnal Teknik ITS e-Jurnal Kewirausahaan Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Jurnal Ilmiah KOMPUTASI Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Laga-Laga: Jurnal Seni Pertunjukan JURNAL UNIZAR LAW REVIEW Jurnal Pengabdian Magister Pendidikan IPA Jurnal Agregasi Jurnal Jatiswara Jurnal Linguistik Komputasional PERENNIAL JMB : Jurnal Manajemen dan Bisnis Buletin LOUPE (Laporan Umum Penelitian) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Fakultas Ilmu Keislaman UNISA Kuningan Islamika Granada Equity: Jurnal Akuntansi Multica Science and Technology Journal Physical Health Recreation (JPHR) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Risalah Kenotariatan EKONOMIKA45 Jurnal Akuntansi dan Keuangan Sisfo: Jurnal Ilmiah Sistem Informasi Jurnal Dunia Pendidikan INFORMATIKA Bandung Conference Series: Business and Management Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Indonesia Sosial Teknologi Journal of Economic Education and Entrepreneurship Studies Lingkar : Journal of Environmental Engineering Riset Ilmu Manajemen Bisnis dan Akuntansi COCOS The International Science of Health Journal Jurnal Ekonomi dan Bisnis IJES : Indonesian Journal of Environmental Sustainability. LEMBARAN PUBLIKASI MINYAK DAN GAS BUMI Multidisciplinary Indonesian Center Journal JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Arief Rahman
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Kecurangan di Perguruan Tinggi Swasta di Indonesia Diah Astuti; Arief Rahman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5663

Abstract

Fraud in higher education institutions, particularly in Private Universities (Perguruan Tinggi Swasta/PTS), poses a serious threat to institutional reputation, financial integrity, and governance effectiveness. Such unethical practices can undermine public trust and disrupt the sustainability of educational operations. This study aims to analyze the factors influencing fraud in Indonesian PTS by employing the Institutional Theory framework, which emphasizes how organizational behavior is shaped by institutional pressures. Specifically, this research examines the influence of coercive, mimetic, and normative pressures, as well as the role of information technology in fraud prevention efforts. A quantitative approach using a survey method was applied, involving 100 respondents consisting of structural lecturers and administrative staff across various PTS in Indonesia. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. The results indicate that coercive, mimetic, and normative pressures significantly affect fraud occurrence, suggesting that institutional environments strongly shape behavioral tendencies. Additionally, the effective utilization of information technology was found to play a crucial role in strengthening internal controls and reducing opportunities for fraudulent practices. This study contributes theoretically to the development of financial governance research in the education sector by integrating institutional theory with technological perspectives, and it offers practical insights for university management in formulating more effective, measurable, and sustainable anti-fraud policies to safeguard institutional accountability and credibility.
Pemanfaatan Limbah Sampah Kota Sebagai Kompos Sri Ngapiyatun; Arief Rahman; Humairo Aziza; Budi Winarni; Wartomo
Jurnal Loupe Vol 16 No 02 (2020): Edisi Desember 2020
Publisher : Jurusan Pertanian Politeknik Pertanian Negeri Samarinda Kampus Sei Keledang Jalan Samratulangi, Kotak Pos 192 Samarinda 75123

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/buletinloupe.v16i02.222

Abstract

Penelitian ini didasarkan pada upaya pemanfaatan limbah sampah kota yang keberadaannya melimpah dan mencemari lingkungan agar dapat dimanfaatkan menjadi suatu produk yang memiliki nilai ekonomis tinggi yaitu kompos, selain itu juga dapat menjadi solusi dalam mengatasi masalah kelangkaan serta mahalnya harga pupuk saat ini. Penelitian ini dilaksanakan di kampus Politeknik Pertanian Negeri Samarinda, dengan lamanya waktu penelitian adalah 3 bulan terhitung mulai bulan Juli sampai dengan Oktober 2020 yang meliputi: persiapan alat dan bahan, pembuatan kompos, pengambilan data dan analisis kompos. Tujuan penelitian yaitu mengetahui lama waktu pembuatan kompos hingga kompos dikatakan jadi, dan mengetahui kualitas kompos berdasarkan standar SNI 19-7030-2004. Hasil penelitian menunjukkan bahwa; kompos jadi pada hari ke-19 yang ditandai dengan warna kompos coklat kehitaman, tidak berbau, bentuk/tekstur remah dan suhunya sudah stabil mendekati suhu ruang dan kompos yang dihasilkan jika dibandingkan dengan standar SNI 19-7030-2004 untuk C organik, N dan K memenuhi standar sedangkan pH H2O, C/N rasio dan P belum memenuhi standar SNI 19-7030-2004.
Co-Authors . Budiaman Adrian Indarti Agus Khobir Permana Akbar, Moch Malik Akrom, Akrom Ali Muhdor Alwi Fahruzy Nasution Amrulloh, Rifqi Angga Pratama Anindhita Satria Mahendra Ansari Harahap, Dedy Anugrah Dwi Putra Aulia Helmina Putri Aulia Ramadanisti Ayu Praditias Sumono Putri Ayu Purwarianti Budi Winarni Damai Syah Halawa Dea Ayu Rahmadini Desi kusrini Diah Astuti Diman Ade Mulada Diman Ade Mulada Diman Ade Mulada, Diman Ade Ella Suzanna Elmi Nurvianti Epi Supriyani Siregar Erwan Efendi Fatin Nadifa Tarigan Febriyanti Darnis Ferry Herdianto Fitriyah Kusuma Devi Gunawan Wibisono Guntur Adham Syahputra Hendry Setyawans Sutedjo Heny Fitriani Humairo Aziza Humairo Aziza Husnawati Yahya Ika Amalia Imam Syahrobani Irma Yurni Jayen, Fredy Jemmy Najoan Ketut Ayusia Madewi Khairul Fadly Kurnia Nur Widyasari kusrini, Desi kusrini Mahsina Maria G.M. Polii Maria Haryanti Butarbutar Miftahus Sholihin Muchlis Saputra Mudatstsir, Mudatstsir Muhammad Aqil Al Munawar Muhammad Syapari Mulyadi Abdul Wahid Neneng Wahyuni Neni Nuraini Neni Nurhayati Nofridayati Nofridayati Pandu Rochman Suosa Putra Pelita Ramadhaniah Priyo Susilo R Dewi Mutia Farida Ragiel Pangestu Rahmat Novrianda Dasmen Rahmawati Rahmawati Reni Rohidin Rohidin Rossy Mirasari Sahdin Hasibuan Sapriyadi, Wandi Shinta Andriyani Shinta Andriyani Sri Djuniati Sri Ngapiyatun Srilasmawanti Srilasmawanti Sritomo Wignjosoebroto Sukariyan Sumarno Sumarno Supanca Ade Putri Tina Lestari Tuti Tursilah Warto Utomo Wartomo Wiwiek Wahyuningsih Wiwiek Wahyuningsih Yulian Ansori Zahratul Fitri