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All Journal Jurnal Ilmiah Mahasiswa FEB JURNAL NASIONAL TEKNIK ELEKTRO Jurnal Riset Ekonomi dan Akuntansi
Muhammad Nauval
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering

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ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris Pada Perusahaan Yang Terdaftar Di BEI Periode 2009-2013) Muhammad Nauval; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to determine the factors that affect the financial statement fraud tendency in the perspective of fraud triangle as the independent variable which was proxied through ACHANGE, LEV, ROA, BDOUT, INVS, and AUDCHANGE. The samples were the companies listed on the Stock Exchange in the period 2009  - 2013 are classified into companies that tend to commit fraud and the company did not commit fraud. Companies that tend to commit fraud are determined based on the sanctions list obtained from the Indonesia Financial Services Authority related to the violation of the regulations of VIII.G.7 by Bapepam-LK regarding the presentation and disclosure of financial statements of listed companies or public companies. Based on a purposive sampling technique used, there were 18 companies that commit violation and 35 companies that did not commit violation. The effect between the factors in fraud triangle perspective against the tendency of financial statement fraud were  analyzed using logistic regression analysis. Based on the results of data analysis, it can be concluded that the proxy of ROA, INVS, and AUDCHANGE has a significant effect on the tendency of financial statement fraud, while the proxy of ACHANGE, LEV, and BDOUT has no effect on the tendency of financial statement fraud.Key words: fraud, financial statement fraud, fraud triangle, pressure, opportunity, rationalization.
Pengaruh Komunikasi Dan Budaya Organisasi Terhadap Kepuasan Kerja Pegawai Pada Dinas Pariwisata Kota Bima Muhammad Nauval; Muhammad Yusuf
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.957

Abstract

This research aims to determine the influence of communication and organizational culture on employee satisfaction at the Bima City Tourism Office. Data collection techniques in this research are questionnaires, observation and literature study. The sample in this study was 31 ASN with the sampling technique being purposive sampling. The data analysis technique uses multiple linear regression. The research results show that both partially and simultaneously, communication and organizational culture have a significant influence on employee job satisfaction at the Bima City Tourism Office.
Bahasa Inggris Imawati, Iftitah; Galang Ismu Kurniawan; Muhammad Rifan Ghifari; Muhammad Nauval; Fajar Arisandi; Hendra Setiawan; Husein Mubarok
JURNAL NASIONAL TEKNIK ELEKTRO Vol 14, No 2: July 2025
Publisher : Jurusan Teknik Elektro Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jnte.v14n2.1252.2025

Abstract

The growing demand for electricity and the environmental impact of fossil fuels have driven the need for alternative, sustainable energy solutions. Hydropower, particularly in irrigation channels, offers a promising option for generating renewable energy. This study focused on developing a small-scale pico-hydro system to generate electricity from water flow in irrigation channels, designed for applications such as street lighting. The research contributes to advancing micro-hydropower technology by integrating an Internet of Things(IoT)-based monitoring system to optimize energy production and simplify performance tracking. The monitoring system enabled real-time tracking of generator output, battery voltage, and load current using a smartphone interface connected via the internet. The study involved laboratory and field testing in some irrigation canals in Yogyakarta, Indonesia. A water wheel turbine from galvanized plates and plastic converts water flow into electrical energy. Field tests confirmed the system’s ability to produce stable power. The system reached an overall efficiency of 11.38%. The data transmission delay through Blynk averaged 5.64 seconds, while total power consumption was 2,231 watts. Sensor measurements showed high accuracy, with generator voltage accuracy at 99.33% and load current accuracy at 99.26%. In conclusion, the pico-hydro system can effectively harness irrigation water for small-scale power generation, offering a viable, renewable energy source with efficient remote monitoring capabilities
Co-Authors Fajar Arisandi Galang Ismu Kurniawan Gugus Irianto HENDRA SETIAWAN Husein Mubarok iftitah imawati Muhammad Rifan Ghifari MUHAMMAD YUSUF