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ANALISIS PENGARUH FAKTOR KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus pada Perusahaan BUMN di Kota Malang) Vina Aulia
Jurnal Ilmiah Mahasiswa FEB Vol 6, No 2: Semester Genap 2017/2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor keefektifan pengendalian internal, kesesuaian kompensasi, dan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi. Objek penelitian ini adalah perusahaan BUMN di Kota Malang. Sebanyak 63 data berhasil dikumpulkan menggunakan kuesioner dengan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan aplikasi SPSS. Hasil pengujian menunjukkan bahwa keefektifan pengendalian internal, kesesuaian kompensasi, dan ketaatan aturan akuntansi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. Hal ini dapat diartikan bahwa semakin efektif pengendalian internal, semakin sesuai kompensasi yang diberikan, dan semakin paham dan taat terhadap aturan akuntansi yang berlaku, maka tingkat kecenderungan kecurangan akuntansi yang terjadi akan semakin rendah.Kata kunci:   Kecenderungan kecurangan akuntansi, keefektifan pengendalian internal, kesesuaian kompensasi, ketaatan aturan akuntansi.
PERAN PENDIDIKAN KEWARGANEGARAAN DALAM MENINGKATKAN KESADARAN BERBANGSA DAN BERNEGARA Furi Amelia Andini; Vina Aulia; Nur Areefa
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 5 No. 4 (2024): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v5i4.4222

Abstract

Pendidikan Kewarganegaraan memegang peran penting dalam membentuk karakter dan meningkatkan kesadaran berbangsa dan bernegara di Indonesia. Di era globalisasi ini, identitas nasional dan pemahaman akan hak serta kewajiban sebagai warga negara menjadi semakin krusial. Penelitian ini bertujuan untuk menganalisis bagaimana pendidikan kewarganegaraan dapat secara efektif meningkatkan kesadaran berbangsa dan bernegara melalui pendekatan analisis kritis. Studi ini mengkaji berbagai literatur untuk mengidentifikasi strategi pendidikan yang dapat diterapkan dalam memperkuat kesadaran nasional dan menumbuhkan semangat kebangsaan di kalangan generasi muda. Selain itu, penelitian ini juga mengeksplorasi tantangan dan peluang dalam implementasi pendidikan kewarganegaraan di berbagai jenjang pendidikan di Indonesia. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi signifikan dalam upaya membangun masyarakat Indonesia yang lebih sadar, berintegritas, dan berwawasan kebangsaan.
Penerapan Model Pembelajaran Berbasis Masalah untuk Meningkatkan Hasil Belajar Siswa Kelas X IPS E di SMA Negeri 10 Medan pada Materi Penelitian Geografi Vina Aulia; Shika Andari; Khairun Nisa
Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora Vol. 3 No. 1 (2025): Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/atmosfer.v3i1.1168

Abstract

This research aims to explore the application of the Problem Based Learning (PBL) Model in an effort to improve the learning outcomes of class X IPS E students at SMA Negeri 10 Medan, especially in geographic research material. The background to this research is revealed by the low learning achievement of students, where only 40% of them achieved the Minimum Completeness Criteria (KKM). PBL was chosen as an approach because this method can encourage students to actively participate in the learning process through solving real problems, which is expected to improve their critical thinking skills and conceptual understanding. This research methodology involves systematic planning, data collection through observations and tests, and comprehensive data analysis. The research results show that the implementation of PBL significantly improves student learning outcomes. In the first cycle, there was an increase in understanding of concepts and evaluation values, which further developed in the second cycle with better results. This research concludes that PBL is effective in improving student learning outcomes in geography material and recommends teachers to apply innovative learning methods in the teaching and learning process.
Usaha Keripik Lokal : Kisah Inspiratif di Balik Rasa, Tantangan, dan Kesuksesan di Desa Sugiharjo Kecamatan Batang Kuis Vina Aulia; Angelina Sipayung; Ramadhan Fitriani; Muhammad Ridha Syafii Damanik; Syukrie Hidayat
Edukasi Elita : Jurnal Inovasi Pendidikan Vol. 2 No. 1 (2025): Edukasi Elita : Jurnal Inovasi Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/edukasi.v2i1.1013

Abstract

This research aims to examine in more depth the business journey, challenges and strategies for developing the local chips business in Sugiharjo Village, Batang Kuis District, Deli Serdang Regency. The local chips business is a popular economic choice because of the easy availability of raw materials and stable market demand. This research uses qualitative methods with a field observation approach and structured interviews. The research results show that despite facing various challenges such as limited capital and fluctuations in raw material prices, this chips business was able to develop thanks to innovation in the production process and digital marketing strategies. This research concludes that the success of a local chips business depends on technological adaptation, appropriate marketing strategies, and efficient resource management. It is hoped that these findings can contribute to local culinary MSMEs in facing challenges and developing their businesses.
Stres Akademik Sebagai Mediator Kualitas Hidup Mahasiswa Riza Nurzahirah; Vina Aulia; Herdian Martino; Rini Rosaria; Nurul Sjalini
Educate : Journal of Education and Learning Vol. 2 No. 2 (2024): Educate : Journal of Education and Learning
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/educate.v2i2.343

Abstract

Penelitian ini bertujuan untuk mengetahui stres akademik sebagai mediator kualitas hidup mahasiswa. Penelitian ini menggunakan metode kuantitatif korelasional, menggunakan instrumen Depression Anxiety Stress Scale-21 (DASS21) dengan kualitas hidup menggunakan instrumen World Health Organization Quality Of Life (WHOQOL) pada mahasiswa. Kriteria pengumpulan data yaitu (1) Mahasiswa berusia 17-19 tahun dan 20-25 tahun; (2) Mahasiswa aktif; (3) Bersedia menjadi responden dalam penelitian ini yang disebarluaskan dalam bentuk Google Form. Melibatkan 114 mahasiswa. Analisis data dilakukan dengan menggunakan software Jeffrey's Amazing Statisticsm Program (JASP) dengan teknik deskriptif dan korelasi. Penelitian ini menemukan hasil yang signifikan terhadap stres akademik sebagai mediator kualitas hidup mahasiswa dimana hasil yang diperoleh bersifat positif dengan nilai p < 0,029.  
Eksplorasi Potensi Kehidupan di Planet Lain dalam Alam Semesta Shika Andari; Khairun Nisa; Vina Aulia; Angelina Sipayung; Muhammad Arif; Elsa Kardiana
SOSIAL : Jurnal Ilmiah Pendidikan IPS Vol 3 No 3 (2025): SOSIAL: Jurnal Ilmiah Pendidikan IPS
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/sosial.v3i3.990

Abstract

This study explores the possibility of extraterrestrial life by examining environmental factors that could support survival, such as the availability of liquid water, a balanced atmosphere, and access to energy. The investigative approach was carried out through the integration of various data sources, including telescope observations, spacecraft exploration, and simulation modeling of planetary climate conditions. The findings reveal that a number of exoplanets within the habitable zone have environmental parameters that could potentially support life, although further research is still needed to uncover the biochemical mechanisms and adaptability of life in unusual environments. This study makes an important contribution to the development of astrobiology and expands the opportunities for exploring life beyond our planet, while offering a new understanding of the possibility of life in the vast universe.
Faktor Faktor yang Menjadikan Kota Bukittinggi Menjadi Kota Wisata No 1 di Indonesia Elfayetti Elfayetti; Angelina Sipayung; Khairun Nisa; Vina Aulia; Shika Andari
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.5000

Abstract

This study aims to examine in depth the factors that drive Bukittinggi City to become one of the leading tourist destinations in Indonesia. Using a qualitative approach through direct observation methods and semi-structured interviews with tourism industry players, local communities, and tourists, this study explores the contribution of socio-cultural characteristics of communities, geographical conditions, and the role of government to strengthening tourism attractions. The results of the study show that the character of the people of Bukittinggi who are friendly, communicative, and have a collective spirit in welcoming tourists gives a deep impression and creates a positive experience. In addition, the physical beauty of the city surrounded by mountains, valleys, and historical relics is the main attraction that other cities are difficult to match. Iconic places such as Jam Gadang, Sianok Gorge, and the historical site of Lobang Japan add educational and visual value to the city's travel experience. Good accessibility and supporting infrastructure that continues to be developed by the government, such as adequate roads, tourist information centers, and tourist-friendly accommodation, further strengthen Bukittinggi's position in the national tourism map. The study also highlights the importance of digital and social media promotion strategies in reaching younger generations of travelers, especially millennials who are looking for authentic and sustainable travel experiences. The combination of local cultural richness, natural beauty, active community participation, and supportive government policies makes Bukittinggi not only a tourist destination, but also an example of an adaptive and innovative community-based tourist city. Therefore, it is not an exaggeration if Bukittinggi is dubbed as one of the best and most potential tourist destinations in Indonesia.