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All Journal Agroland : Jurnal Ilmu-Ilmu Pertanian Journal of Tropical Soils Jurnal Daulat Hukum Jurnal Agrotek Tropika Jurnal Hilirisasi IPTEKS (JHI) Edumedia: Jurnal Keguruan dan Ilmu Pendidikan Termometer: Jurnal Ilmiah Ilmu Kesehatan Dan Kedokteran JURNAL MULTIDISIPLIN ILMU AKADEMIK Sosial : Jurnal Ilmiah Pendidikan IPS Akademika Jurnal Teknologi Pendidikan Jurnal Akuntan Publik
Afandi Afandi
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Dentistry Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Veterinary Other

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Analisis Perbedaan PSAK 22 dan IFRS 3 Tentang Kombinasi Bisnis Pada Penyusunan Laporan Keuangan Konsolidasi Pada Perusahaan di Indonesia Afandi Afandi; Meira Chusnul Khotimah; Meylisa Eka Putri; Endang Kartini Panggiarti
Jurnal Akuntan Publik Vol. 3 No. 2 (2025): Juni: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1888

Abstract

This research was conducted with the aim of knowing the differences between PSAK 22 and IFRS 3 regarding business combinations in the preparation of consolidated financial statements in companies in Indonesia. The type of method used is a qualitative method using a literature study approach because this approach provides an overview for researchers about the development of the topic of discussion. The data source used is secondary data that has been analyzed so that it can be developed to describe the research topic. Based on the results of the research analysis, there are several differences in PSAK 22 and IFRS 3, including the components of financial statements, disclosures in the statement of financial position, the term minority rights, extraordinary items, and in the presentation of long-term liabilities to be refinanced.
Studi Literatur: Audit Tata Kelola Teknologi Informasi Berbasis Framework Cobit 5 Afandi Afandi; Kartika Pradana Suryatimur; Masculine Muhammad Muqorobin
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3481

Abstract

The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information technology governance audit as evaluation material. Framework COBIT 5 is one of the frameworks that can be used to conduct an organizational information technology governance audit. The writing method used is literature review both from books and journals related to the COBIT 5 framework. The purpose of this writing is to provide an overview and show the advantages and disadvantages of the COBIT 5 framework. Based on the results of the analysis carried out, it is necessary to make improvements to information technology governance in each organization to achieve the desired capabilities. An information technology governance audit of the organization can provide evaluations and recommendations for improvement so that it can improve information services from the organization.
Studi Literatur: Urgensi Efektivitas Peran Audit Internal dalam Upaya Pendeteksian dan Pencegahan Fraud Pada Perbankan Afandi Afandi; Masculine Muhammad Muqorobin; Kartika Pradana Suryatimur
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3615

Abstract

This study aims to determine the urgency of the effectiveness of the role of internal audit as an effort to detect and prevent fraud in banking in Indonesia. This research was also conducted to determine the stages of implementing internal audit effectively with the aim of minimizing or as a form of fraud prevention and knowing things that can increase the effectiveness of internal audit. The writing method used is literature review both from books and journals related to the topic of discussion. The data source used is secondary data that is analyzed which is developed to explain the research topic. Based on the results of the research analysis, there are several stages carried out by internal audit to detect and prevent fraud in banking. In addition, internal audits can pay attention to several things that are crucial in improving banking effectiveness. The existence of a high level of effectiveness can create an independent internal audit department in banking, so that it can make a milestone of the company's strength by having expert, professional, and high-integrity resources.
DESKRIPSI KESALAHAN KONSEP SISWA PADA STRUKTUR DAN FUNGSI JARINGAN TUMBUHAN Rini Silvia; Asriah Nurdini; Afandi Afandi
Edumedia : Jurnal Keguruan dan Ilmu Pendidikan Vol 10 No 1 (2026): Edumedia: Jurnal Keguruan dan Ilmu Pendidikan
Publisher : Universitas Kapuas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51826/edumedia.v10i2.1811

Abstract

Abstrak: Ketidaksesuaian pemahaman konsep siswa dengan konsepsi ilmiah para ahli disuatu bidang disebut miskonsepsi. Pada siswa sekolah menengah, miskonsepsi dapat timbul akibat kesalahan peserta didik dalam menginterpretasi penjelasan guru atau buku teks. Akibatnya, pemahaman peserta didik tentang konsep-konsep saintifik tidak lengkap. Supaya dapat segera diberikan solusi, dibutuhkan identifikasi kesalahpahaman konsep siswa. Metode asesmen Certainty Of Response Index (CRI) memungkinkan identifikasi miskonsepsi secara akurat dalam waktu singkat. Memerlukan alat seperti gambar untuk divisualisasikan atau mikroskop dan memiliki konsep-konsep yang abstrak, pada proses mengkonstruksi pengetahuan konsep struktur dan fungsi jaringan tumbuhan rentan terjadi miskonsepsi, sehingga perlu tindakan penyelidikan konsep yang salah. Penelitian ini dilakukan terhadap siswa kelas XI IPA SMAN 10 Pontianak sebanyak 75 orang. Hasil riset menunjukkan 29% terjadi miskonsepsi siswa pada materi yang diselidiki, 35% tergolong dalam kategori paham konsep dan 36% kategori tidak tahu konsep. Miskonsepsi terbesar tentang struktur dan fungsi jaringan tumbuhan adalah pada sub materi jenis-jenis jaringan tumbuhan, sedangkan yang terendah pada materi kultur jaringan. Konsep yang banyak disalahpahami peserta didik berupa jaringan vaskuler (xilem dan floem) yang dianggap hanya terdapat pada salah satu bagian organ tumbuhan saja seperti batang dan akar.
Co-Authors Akhmad Syaifudin Alfeus Ardiansa Manurung Andi Besse Tenriawaru Annisa Fitri, Annisa Asriah Nurdini M. Asyifa Delila Efrida Yanti Endang Kartini Panggiarti Haryanto Haryanto Ika Devy Pramudiana Indah Melati Indri Astuti Irwan Sukri Banuwa Maria Ana Dwi Masculine Muhammad Muqorobin Meira Chusnul Khotimah Meylisa Eka Putri Muhajir Utomo Mutia Yuhesti Nasir Mangngasing Nuraisyah Nuraisyah Priyo Cahyono Putri Nilam Sari Ramadhani, Winih Sekaringtyas Rana Muthia Najwa Refki Kurniawan Khair Rini Silvia Sajidan Sajidan Sri Roekminiati Suci Aulia Rahmadani Suharno H. Syukur Suryatimur, Kartika Pradana Tri Mutmainah Kasih Umar Ma'ruf Yoly Marlina Zainal Fatah