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PENGARUH LINGKUNGAN KELUARGA TERHADAP PELAKU BULLYING DI SEKOLAH Erfitra Dian Apriani; Fitri Purnamasari; Gloria Oktaviani Simatupang; Elvira; Gregoriaus Hermawan Kristyanto; Joko Riskiyono
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v5i2.40844

Abstract

Setiap remaja sebenarnya memiliki potensi untuk dapat mencapai kematangan kepribadian yang memungkinkan mereka dapat menghadapi tantangan hidup secara wajar di dalam lingkungannya, namun potensi ini tentunya tidak akan berkembang dengan optimal jika tidak ditunjang oleh faktor fisik dan faktor lingkungan yang memadai. Dalam pembentukan kepribadian seorang remaja, akan selalu ada beberapa faktor yang mempengaruhi yaitu faktor risiko dan faktor protektif. Faktor risiko ini dapat bersifat individual, konstekstual (pengaruh lingkungan), atau yang dihasilkan melalui interaksi antara individu dengan lingkungannya. Faktor risiko yang disertai dengan kerentanan psikososial, dan resilience pada seorang remaja akan memicu terjadinya gangguan emosi dan perilaku yang khas pada seorang remaja. Sedangkan faktor protektif merupakan faktor yang memberikan penjelasan bahwa tidak semua remaja yang mempunyai faktor risiko akan mengalami masalah perilaku atau emosi, atau mengalami gangguan tertentu. Kesibukan orang tua dalam bekerja untuk memenuhi kebutuhan anak, menyebabkan orang tua kurang berkomunikasi dengan anaknya bahkan anak tidak terpantau dengan baik, tentang aktivitas anak di sekolah dan dilingkungan rumah. Anak membutuhkan arahan dan dukungan emosional dari orang tuanya sehingga anak tidak merasa sendiri dan orang tu dapat memantau perkembangan anak. Secara umum, pelaku bullying biasanya berasal dari keluarga yang bermasalah seperti permusuhan dalam keluarga, agresi, anak dihukum oleh orang tua secara berlebihan atau adanya situasi rumah yang tidak harmonis sehingga anak merasa stress. Berdasarkan berbagai hal tersebut anak mempelajari perilaku bullying dengan mengamati berbagai konflik yang terjadi di keluarga mereka dan menirunya terhadap teman-temannya.
ADVANTAGE OR TROUBLEMAKER: A PHENOMENOLOGICAL STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OWNER RESPONSE TOWARD ACCOUNTING AND REPORTING Fitri Purnamasari; Muhammad, Muhammad; Ferby Mutia Edwy; Inanda Shinta Anugrahani
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is motivated by the phenomenon that businesses classified as Micro, Small, and Medium Enterprises (MSMEs) often ignore one important aspect of business, namely financial reports. This study aims to capture the relationship between business owners' understanding of accounting and the preparation of financial reports. To interpret and re-understand the relationship between accounting understanding and accounting practices, phenomenology is used as a research methodology. The phenomenological method is considered capable of exploring the awareness and knowledge of business owners in terms of accounting and accounting practices. From this study, it was found that the level of accounting understanding has implications for the practice of preparing financial reports. In addition, other factors such as resources such as time, personnel, and costs also affect the practice of preparing financial reports in the context of this study.
The Role of Merchandise Inventory Management Applications in Strengthening Internal Control Systems of MSMEs: A Case Study Anugrahani, Inanda Shinta; Purnamasari, Fitri; Muhammad, Muhammad; Azizah, Safira Rusyda; Asmira, Zainah; Darmawan, Novia Ramadhina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5810

Abstract

Most MSMEs in Indonesia still experience challenges in inventory management, primarily due to manual recording that can potentially lead to data errors and operational inefficiencies. Similar problems are experienced by Toserba HM in Malang Regency, which faces discrepancies between physical stock and system records, as well as difficulties in controlling receivables due to inaccurate recording. The limited utilization of the existing cashier system exacerbates these conditions, necessitating a simple and easy-to-use technology-based solution. This study aims to develop and test the effectiveness of a web application called SIP (Inventory Information System) to improve stock recording accuracy and operational efficiency at Toserba HM. This application is designed with a barcode feature to support real-time inventory recording and monitoring. The results are expected to demonstrate increased inventory management effectiveness and contribute to the application of information technology in strengthening the internal control system of MSMEs in the trade sector.
Audit Quality in the Digital Era: A Delphi-Based Study on Factors Influencing Remote Auditing Edwy, Ferby Mutia; Muhammad, Muhammad; Purnamasari, Fitri; Anugrahani, Inanda Shinta; Asmira, Zainah; Farida, Inur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5811

Abstract

This study aims to identify factors that influence audit quality in remote auditing. The study was conducted using a two-round Delphi study, involving 31 experts, including lecturers, government auditors, and public accounting firm auditors. This study successfully reached a consensus on four main dimensions that influence remote audit quality, namely data, technology, human resources, and regulations. The results show that audit evidence collected through remote auditing has a relatively lower level of confidence compared to audits conducted in person. In addition, the absence of specific regulations is a major challenge, particularly regarding the reliability of audit evidence, data security, and the limitations of physical observation. This condition emphasises the need for clear regulations regarding the collection, storage, and verification of digital audit evidence so that remote audits remain in line with the principles of accountability and transparency. The findings of this study have practical implications for regulators in formulating remote audit policies and for auditors in adjusting relevant audit procedures.