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All Journal J-Simbol: Jurnal Magister Pendidikan Bahasa dan Sastra Indonesia Dentino: Jurnal Kedokteran Gigi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Teorema: Teori dan Riset Matematika International Journal of Nursing and Health Services (IJNHS) JURNAL ILKES (Jurnal Ilmu Kesehatan) Agroekoteknologi Tropika Lembab Jurnal Ilmu Kesehatan Refleksi: Jurnal Filsafat dan Pemikiran Islam Eduproxima : Jurnal Ilmiah Pendidikan IPA JK Unila (Jurnal Kedokteran Universitas Lampung) Jurnal Bintang Pendidikan Indonesia Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Santri : Jurnal Ekonomi dan Keuangan Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara Journal on Mathematics Education Research Edumaspul: Jurnal Pendidikan
Sulistiawati sulistiawati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Pendeteksian Manipulasi Laporan Keuangan pada Perusahaan Konstruksi Menggunakan Model Beneish M-Score Sefrilia Sandra Komala; Fadillah Aditya Rahman; M Diarama Kurnia Putra; Sulistiawati Sulistiawati; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.8803

Abstract

This study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach. Secondary data were obtained from audited annual financial statements of five large construction companies listed on the Indonesia Stock Exchange for the fiscal years 2023 and 2024. The Beneish M-Score model was applied using eight financial ratios (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI), and the results were interpreted based on the set threshold of -2.22. The analysis showed that four companies did not exhibit signs of manipulation, with M-Scores below -2.22. However, PT Waskita Karya showed a partial M-Score of -1.82, indicating a strong signal of potential financial statement fraud. This highlights the relevance of the model in identifying warning signs, particularly in companies with complex financial structures. This study is limited by the partial calculation of M-Score components due to data availability constraints (e.g., DEPI, SGAI, TATA, LVGI). Additionally, this study does not involve forensic audits to confirm actual fraud. Nevertheless, this study suggests that regulators, investors, and auditors should integrate the Beneish model as an initial filter in assessing fraud risk, particularly in project-based and capital-intensive industries such as construction.
THE RELATIONSHIP BETWEEN pH VALUE OF IRON SUPPLEMENT WITH THE ABSORPTION OF IRON IONS IN DECIDUOUS TEETH (AN IN VITRO STUDY) Ulfa Yasmin; Saphira Pramudita; Sulistiawati Sulistiawati; Novita Idayani
Dentino: Jurnal Kedokteran Gigi Vol 10, No 1 (2025)
Publisher : FKG ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/dentino.v10i1.22213

Abstract

Background: Iron deficiency anemia is a prior health issue that often occurs in school-aged children. Iron substances have a critical role in neurological growth, so it is necessary to give iron supplements as therapy. Iron supplements can affect deciduous teeth. Aims: To measure the pH and absorption value of iron supplements in deciduous teeth and determine the relationship between pH value of iron supplements with the absorption of iron ions in deciduous teeth. Material and Methods: This study is an experimental in vitro- study. Sample groups used iron supplements (Ferriz, Sangobion Kids, Ferro-K). The assessment of pH value used pH meter, and iron ions absorption used Atomic Absorption Spectrometry. Spearman's Rank correlation test was used to analyze the correlation between iron supplements pH value and iron ions absorption in deciduous teeth. Results: The result showed that All iron supplements have acidic content, Sangobion Kids was a lower pH value, and Ferriz had a higher pH value. For the absorption iron ions value, the lowest was Sangobion Kids(0,5454),and the highest was Ferro-K (0,7979). Conclusion: pH value of iron supplements have a significant relationship with the absorption of iron ions in deciduous teeth and each pH value for Ferriz; Sangobion Kids; and Ferro-K are 6,0; 4,3; and 4,5 and the value of iron ions absorption in deciduous teeth are 0,5838; 0,5454; and 0,7979.
EFFECT OF SNEAKHEAD FISH SCALE HYDROXYAPATITE AS AN ALTERNATIVE BONE GRAFT MATERIAL ON THE NUMBER OF WISTAR RAT FIBROBLAST Sulistiawati Sulistiawati; Mellani Cindera Negara; Ulfa Yasmin; Dianita Ellia Prasetya; Michelle Liu; Amanda Siti Triana Putri
Dentino: Jurnal Kedokteran Gigi Vol 10, No 2 (2025)
Publisher : FKG ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/dentino.v10i2.24164

Abstract

Background: Bone regeneration is a process to repair bone structure but has limited reparative capacity because the bone resorption process occurs in line with the regeneration process. Bone graft application is required to minimize resorption and guide bone regeneration, including in alveolar bone after tooth extraction. Snakehead fish scales are known to contain hydroxyapatite components as an alternative bone graft material to increase fibroblasts in tooth sockets. Purpose: To determine the effect of sneakhead fish scale hydroxyapatite as an alternative bone graft material on the number of Wistar rat alveolar bone fibroblasts after tooth extraction. Methods: This study was in vivo laboratory experimental study, single blind, with a post test only control group design. The samples used were Wistar rat which were divided into 4 groups after tooth extraction, the treatment group (HAp) was given hydroxyapatite from snakehead fish scales for 7 and 14 days and the control group was given distilled water for 7 and 14 days. Euthanasia of rat was carried out on days 7 and 14, then the jaw was cut off and histopatological preparations were made. The number of fibroblast was counted and analyzed statistically. Results: The Independent T-test showed that the number of fibroblasts was higher in the treatment group than control (p-value>0,05). Conclusion: Hydroxyapatite from snakehead fish scales can significantly increase the number of fibroblasts in rat socket after tooth extraction. Keywords: bone regeneration, fibroblast, snakehead fish scale, tooth extraction, wistar rat
PEMETAAN KEARIFAN LOKAL PROVINSI SUMATERA SELATAN SEBAGAI SUMBER BELAJAR IPA DI SMP Sulistiawati Sulistiawati; Lukman Hakim; Sugiarti Sugiarti; Demi Romawina
EDUPROXIMA : Jurnal Ilmiah Pendidikan IPA Vol 8, No 3 (2026)
Publisher : Universitas Bhinneka PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/eduproxima.v8i3.9889

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kearifan lokal Provinsi Sumatera Selatan dan mengkaji potensinya sebagai sumber belajar IPA SMP. Penelitian diawali penyebaran angket dengan 40 responden yang bermukim di Sumatera Selatan. Data yang diperoleh dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa kearifan lokal Sumatera Selatan sangat beragam dan masih hidup dalam kehidupan masyarakat. Kearifan lokal yang dominan meliputi kuliner tradisional (pempek sebagai ikon utama), arsitektur tradisional (Rumah Limas), seni dan kerajinan (songket), tradisi adat dan nilai sosial (sedekah dusun, gotong royong), serta kehidupan berbasis sungai dan rawa (Sungai Musi, perahu tradisional, dan sistem pertanian lebak). Kearifan lokal tersebut memiliki keterkaitan yang kuat dengan konsep IPA. Konsep biologi mencakup etnofarmakologi, sistem pertanian tradisional, perikanan, fermentasi, dan konservasi lingkungan. Konsep fisika meliputi fluida, gaya apung, tekanan, perpindahan panas, energi, dan keseimbangan. Sementara itu, konsep kimia meliputi fermentasi, pengolahan makanan, pewarnaan alami, dan pengawetan tradisional. Responden menilai bahwa kearifan lokal penting dijadikan sumber belajar IPA SMP karena mampu membuat pembelajaran lebih kontekstual, bermakna, relevan dengan kehidupan siswa, meningkatkan motivasi belajar, mengembangkan keterampilan berpikir ilmiah dan kritis, serta berperan dalam pelestarian budaya dan kepedulian lingkungan. Penelitian ini menghasilkan 40 objek etnosains yang disinkronkan dengan kompetensi IPA SMP sesuai tingkat kognitif, metode, dan media pembelajaran.
Co-Authors Achmad Ferdinan Amrullah Adine Ardiyanti Aditama Mulyadi Amanda Siti Triana Putri Andi Erika Safitri Arditya Prayogi Deenadearlova Putri Daryani Demi Romawina Dianita Ellia Prasetya Dita Mulyana Ramadhani Edi Suyanto Eka Mishbahatul Mar'ah Has Eka Yuni Nugrahayu Eva Rachmi Fadillah Aditya Rahman Faza Muna Najiah Nubari Furi Furnamasari, Yayang Gusti Ferri Sandaria Indah Purnama Sari Inoy Trisnaini Lukman Hakim Luna Aiswara M Diarama Kurnia Putra Maizora Syafdi Maslahah Maslahah Mellani Cindera Negara Michelle Liu Muchlis, Effie Efrida Muh. Imam Hidayat RM Muh.Inayah A.M Nadya Rahma Syabira Novita Idayani Nur Khoma Fatmawati Nuraniar Bariq Kinayoh Nurlaksana Eko Rusminto Pipin Devi Erasanti Prayetno, Budi Purnamasari, Cicih Bhakti Ratna Nirmala Riskika, Siti Rize Budi Amalia Saphira Pramudita Sefrilia Sandra Komala Sigit Tri Nova Siti Urifa Sugiarti Sugiarti Tita Mulyati trios carito Ulfa Yasmin Yanuar Ramadhan Yustini Ardillah