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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Pendidikan Sosiologi dan Humaniora KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE Harmonia: Journal of Research and Education Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Metamorfosis Jurnal Pendidikan Matematika RAFA Mimbar Sekolah Dasar Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis IJBE (Integrated Journal of Business and Economics) Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya MODELING: Jurnal Program Studi PGMI JPI Jurnal Pertanian Agros Natural: Jurnal Ilmiah Pendidikan IPA Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Jurnal Teknik Informatika UNIKA Santo Thomas Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI SJME (Supremum Journal of Mathematics Education) YUME : Journal of Management Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Didaktika Dwija Indria Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Akuntansi Jurnal Bisnis Tani Jurnal Abdi Insani Budimas : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Kinerja Kependidikan (JKK) International Journal of Educational Research and Social Sciences (IJERSC) Prima Abdika: Jurnal Pengabdian Masyarakat Archives Pharmacia International Journal of Multidisciplinary: Applied Business and Education Research Journal of Health Research Science Indonesian Journal of Social Science Research Indo-MathEdu Intellectuals Journal LENTERNAL: Learning and Teaching Journal Jurnal Teknik Informatika Unika Santo Thomas (JTIUST) Jurnal Teknologi Lingkungan Lahan Basah Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Akuntansi dan Keuangan Indonesia Jurnal Profesi Pendidikan (JPP) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Innovative: Journal Of Social Science Research Jurnal Pendidikan dan Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business MEUSEURAYA : JURNAL PENGABDIAN MASYARAKAT Indonesian Journal of Accounting and Business Indonesian Journal of Dedication and Educations AGILITY: Jurnal Lentera Manajemen Sumberdaya Manusia GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Epistemé: Jurnal Pengembangan Ilmu Keislaman Jurnal Pemikiran dan Pengembangan Pembelajaran Jurnal Sains, Ekonomi, Manajemen, Akuntansi dan Hukum Jurnal Ekonomi, Manajemen, Akuntansi TRJ (Tourism Research Journal) Chi`e: Jurnal Pendidikan Bahasa Jepang SJME (Supremum Journal of Mathematics Education) Jurnal bahasa, sastra, seni, dan pengajarannya
Julia Julia
Indonesia University of Education, Sumedang Campus Jalan Mayor Abdurachman No. 211 Sumedang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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THE EFFECT OF FRAUD DIAMOND IN DETECTING FRAUD Julia, Julia; Novel, Puput; Zaenab, Waode
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1772

Abstract

This study aims to determine the effect of diamond fraud in detecting fraud. This study used qualitative research methods. The type of data source in this study is secondary data with library research techniques. Research is developed first to explain the development of the Diamond Fraud and its implementation. Next, the researcher will analyze the Fraud Diamond Theory by contextualizing it with financial statements. The presentation of writing is done systematically and correlatively. Based on the results of the study, it can be concluded that based on the theory of silent fraud, people who will commit fraud must have the ability to recognize open doors as opportunities and take advantage of them. Meanwhile, various factors can influence a person's decision to commit fraud, namely incentives, opportunity, capability and rationalization. Discussions related to the fraud diamond theory can add value to the discipline of fraud detection/prevention.
Development of Android-based application on volume material in grade V Olisna, Olisna; Julia, Julia; Iswara, Prana Dwija; Ismail, Ali; Gusrayani, Diah; Isrokatun, Isrokatun
Jurnal Pendidikan Matematika RAFA Vol 9 No 2 (2023): Jurnal Pendidikan Matematika RAFA
Publisher : Program Studi Pendidikan Matematika, Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/jpmrafa.v9i2.20037

Abstract

In learning mathematics, especially volume material, students still have difficulty understanding the concept. One of the causes is the lack of use of learning media in the classroom to make it easier for students to understand the lesson. This study aims to develop learning media in the form of android-based applications about volume in class V and to determine the feasibility of the applications that have been developed. The research method used in this research is Research and Development (R&D) with the ADDIE development model. The data collection technique used in this study was an expert validation questionnaire and a user response questionnaire. The results showed that the developed application received a material and language expert validation score of 93.91%, and a media expert validation score of 86.67%. In addition, the results of product trials in small groups received a score of 98.33%, and the test results from the large group trial were 96.48%. This android application media on volume material is very feasible to use in learning.
Efektivitas Sabut Kelapa dan Ampas Tebu Sebagai Bahan Pot Organik Anggara, Wira; Julia, Julia; Anggraini, Meity; Jati, Dian Rahayu
Jurnal Teknologi Lingkungan Lahan Basah Vol 12, No 2 (2024): April 2024
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jtllb.v12i2.76347

Abstract

Penelitian ini bertujuan untuk mengkaji efektivitas kekuatan pot organik dengan inovasi bahan pot organik terbuat dari campuran ampas tebu dan sabut kelapa. Penelitian menggunakan kanji sebagai perekat. Penelitian mengkaji potensi pengurangan limbah ampas tebu dan sabut kelapa. Penelitian ini menggunakan pot plastik berdiameter 12 cm dan 9 cm berlapis kantong plastik. Penelitian dilakukan dengan variasi komposisi bahan yaitu sabut kelapa, ampas tebu dan campuran keduanya. Penelitian terhadap rendaman dalam air dilakukan untuk menguji ketahanan pot organik. Hasil uji ketahanan yang diperoleh dari ketiga variasi pot organik yaitu pot dengan bahan campuran ampas tebu dan sabut kelapa memiliki ketahanan paling baik.
SUSTAINABILITY REPORTING DISCLOSURE ANALYSIS AND PLATINUM RATING ASRRAT 2023 PT PETROKIMIA GRESIK REPORTING PERIOD 2022 Darman, Darman Saputra; Wibawa, Dian Prihardini; Julia, Julia
Jurnal Mebis Vol. 9 No. 1: July 2024
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v9i1.568

Abstract

This study aims to reveal sustainability reporting that supports the fact that PT Petrokimia Gresik in 2022 became one of the platinum winners in the 2023 ASRRAT ranking. This type of research is a qualitative descriptive approach with the Content Analysis method in the 2022 PT Petrokimia Gresik sustainability report. The company PT Petrokimia Gresik has disclosed their sustainability performance 100% in accordance with the 2021 GRI standards, so this shows a strong commitment to transparency and accountability in various aspects of their operations, including economic, social, and environmental performance. Based on the results of the analysis with the analysis method used, the results of the fully applied test were obtained so that this confirms the fact that PT Petrokimia Gresik in 2022 received platinum in the 2023 ASRRAT rating. It is hoped that in the future the sustainability reporting period will continue to sharpen the level of full applied compliance and continue to strive to improve full applied compliance. and support the concept of sustainability that has a good impact on internal and external stakeholders.
Pembuatan Komik Digital sebagai PJBL di Kelas IV Salsabila, Aura Syifa; Iswara, Prana Dwija; Julia, Julia
MODELING: Jurnal Program Studi PGMI Vol 11 No 3 (2024): September
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69896/modeling.v11i3.2549

Abstract

Literasi membaca dan menulis sudah menjadi bagian kebutuhan yang sangat penting. Permasalahan utama terkait literasi membaca dan menulis yang terdapat di salah satu sekolah dasar di Kota Bandung pada peserta didik kelas IV, adalah kurang menariknya pembelajaran di kelas, dan kurang antusiasmenya peserta didik pada saat di kelas. Solusi yang ditawarkan oleh peneliti adalah dengan adanya penggunaan model PjBL (Project Based Learning). Penelitian yang dilakukan oleh peneliti menggunakan jenis pendekatan kuantitatif, dengan desain penelitian pre-experimental, dan dengan melakukan one-shot case study. Teknik analisis data yang digunakan oleh peneliti yaitu uji satu sampel (one sample t-test). Hasil uji t satu sampel (one sample t-test) menunjukkan p-value hasil penilaian model PjBL peserta didik <0,001 yang artinya klaim diterima pada hipotesis H0 bahwa rata-rata nilai tidak sama dengan 75. Dengan perolehan rata-rata nilai keseluruhan siswa adalah 76,050. Hal ini menunjukan bahwa rata-rata nilai peserta didik melebihi KKM selama menggunakan model PjBL. Melalui data tersebut terlihat bahwa pengimplementasian model PjBL berpengaruh baik dalam kompetensi literasi baca-tulis peserta didik. Dalam PjBL, hasil proyek siswa cenderung bagus dan layak untuk mendapat skor tinggi. Mereka berpotensi untuk mampu mengembangkan proyek lain seperti membuat poster dan spanduk. Pembelajaran proyek digital sangat menarik bagi siswa yang menguatkan temuan agar pembelajaran didorong pada proyek digital.
Penerapan Metode Pembelajaran Aktif dalam Meningkatkan Keterampilan Berpikir Kritis Siswa Sekolah Dasar Adireza, Rifal; Julia, Julia; Nugraha, Rana Gustian
Indo-MathEdu Intellectuals Journal Vol. 5 No. 5 (2024): Indo-MathEdu Intellectuals Journal (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i5.1784

Abstract

This classroom action research is based on the use of a learning model that cannot train students in critical thinking, causing low student thinking. The purpose of this research is to improve students' critical thinking skills using an active learning method, namely PBL (Problem Based Learning). This class action research is carried out in accordance with the PTK stages, namely the initial condition (pre-action), action (action), and result (post-action). The material used in this study is the material of Changing the Form of Objects. The research was carried out in two cycles or two meetings. The stages of each cycle are planning, implementation, observation, and reflection. The assessment of critical thinking skills uses test questions in the form of PG questions as many as 10 items and descriptions as many as 3 items. The object of the research was 15 students in grade III of SDN Sukasirna I. The data collection techniques used in this study are observation and written tests. The data analysis techniques used are using qualitative data analysis and quantitative data analysis. The results of the research showed a significant increase by using the active learning method in improving students' critical thinking from cycle I and cycle II
Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Potensi Terjadinya Fraudulent Financial Statement pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2022 Anisa, Julia; Sumiyati, Sumiyati; Julia, Julia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1197

Abstract

Along with the growth of competitors, companies want to display the best conditions through financial reports, but this can encourage management to commit financial statement fraud. This study aims to analyze the effect of managerial ownership, institutional ownership, independent commissioners, and leverage on the potential for fraudulent financial statements in mining companies listed on the IDX in 2019-2022. This type of research is quantitative research with the source, namely secondary data. The sample in this study was 84 company data calculated using purposive sampling technique. The results of this study indicate that managerial ownership and institutional ownership have no effect on fraudulent financial statements in mining companies in 2019-2022. Meanwhile, independent commissioners and leverage influence fraudulent financial statements in mining companies in 2019-2022.
The Pengaruh Faktor Fundamental dan Risiko Sistematik Terhadap Harga Saham pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Asean-5 Tahun 2021-2023 Adelia, Revalina Dwi; Wardhani, Rulyanti Susi; Julia, Julia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1452

Abstract

The capital market is a means for companies to obtain funds from the public through the stock market. Capital markets in the ASEAN region provide new opportunities for investors in ASEAN countries and create opportunities for foreign market stock exchanges. This research aims to examine the influence of fundamental factors and systematic risk on stock prices listed on the Asean-5 Stock Exchange. The sampling technique uses a purposive sampling method. The population of this research is all retail sector companies listed on the ASEAN-5 Stock Exchange with a population of 121 and a sample of 23 companies. Based on research results, return on assets has a positive effect on stock prices, earnings per share have a negative effect on stock prices, debt to equity ratio has a negative effect on stock prices, price earnings ratio has a negative effect on stock prices, and systematic risk has a negative effect on the stock prices of retail sector companies.
Pengaruh Pembelajaran Kooperatif TGT dengan Metode GASING Terhadap Pemahaman Konsep Matematis Perkalian Dua Angka di SD Maulida, Shelly Ainun; Isrokatun, Isrokatun; Julia, Julia
SJME (Supremum Journal of Mathematics Education) Vol 8 No 1 (2024): Supremum Journal of Mahematics Education
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Singaperbangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/sjme.v8i1.10789

Abstract

This research aims to determine the influence of TGT type cooperative learning using the GASING method on students' understanding of the mathematical concept of multiplying two numbers. This research uses quantitative research methods with a quasi-experimental research type and a Nonequivalent Control Group Design research design. The population taken was all elementary schools in South Sumedang District, with the research sample being class IV students at SDN Sukaraja I, totaling 60 students. The research instrument is a test in the form of essay questions regarding understanding the mathematical concept of multiplying two numbers. The validity of the instrument is carried out through expert judgment on several experts and testing the instrument on students who then carry out validity and reliability tests. The data were analyzed by comparing the gain values of the control and experimental classes which had been carried out by normality tests, homogeneity tests and research hypothesis tests. The results of this research show that TGT cooperative learning using the GASING method has an influence on understanding the mathematical concept of multiplying two numbers as evidenced by an increase of 0.56 in the experimental class, higher than the increase in the control class of 0.26.
PENGARUH EARNINGS PERSISTENCE, GROWTH OPPORTUNITY, DAN DEFAULT RISK TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Fitriani, Annisa; Sumiyati, Sumiyati; Julia, Julia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.591

Abstract

This study aims to empirically examine the effect of earnings persistence, growth opportunity, and default risk on earnings response coefficient in property and real estate companies listed on the IDX for the 2021-2023 period. This research uses a quantitative descriptive approach. The population of this study consists of 93 property and real estate companies listed on the IDX for the 2021-2023 period. Sample selection using purposive sampling method which resulted in a sample size of 31 property and real estate companies, so that a total of 93 processing data was obtained for a three-year period. Analysis using panel data regression. The results showed that earnings persistence has a positive and significant effect on ERC, while growth opportunity and default risk have no significant effect on ERC.
Co-Authors ., Marnadi Aah Ahmad Syahid, Aah Ahmad Aan Komariah Abu Nizarudin Abubakar, Al Asri Adelia, Revalina Dwi Adireza, Rifal Adly, Muhammad Afif Wahyudi Hidayat Agustin, Devi Agustin, Pilda Al Asri Abubakar Alfannur, Dodi Alfiandra Alfiandra, Alfiandra Ali Ismail Ali, Mustafa Amanda, Dhea Amelia, Ririn Anggara, Wira Anggraeni Yunita Anggraini, Meity Angnugrahaeny, Harmonic Juniar Ani Widyawati, Ani Anisa, Julia Anisa, Novianti Anitasya, Erica Annisa Fitriani, Annisa Anwar Anwar Apriani, Lestari Aprilian, Rahil Imainul Apriyani, Cica Kurnia Fitri Ara Rezkia, Putra Arfianty, Rani Arjuniadi, Arjuniadi Asri asri Atep Sujana Aulia, Sidrah Ayu Ayu, I Gusti Ayu Dita Anggiya Dewi Azliyanti, Elfitra Badrud Tamam Bahri, Alim Bunga, Non Cucun Sunaengsih, Cucun Dadan Djuanda, Dadan Dadang Kurnia, Dadang Dahri Dahlan, Dahri Darman, Darman Saputra Darmawan, Bagus Dedy Achmad Kurniady Deni Suhandani, Deni Desmaiani, Herda Desy Yuliana Dalimunthe, Desy Yuliana Devi Yuniar Dewi, Amelia Dewi, Devana Afriani Diah Gusrayani, Diah Dian Prihardini Wibawa Diana, Cahya Duwi Agustina Dwi Putri, Tyara Dwija Iswara, Prana Ence Mulyadi, Ence Endraswari, Putri Mentari Erikalisdiana, Dyanti Safitrilia Erna Wati Eudia K Abriani Fadillah Fadillah Fahmi, Nuzulul Fahria, Izma Fallah, Dio Nudia Fariza, Aghisni Nur Faroby, Firman Al Fatimah, Fatmah Hafsari Fazriati, Virda Febiola, Aulia Febriyanti, Amanda Dwi Fitri Ramadhani Fitriana Rahmawati, Nur Fittriyyah, Fittriyyah Fransiska Fransiska Giyanti, Sabina Eka Hamdani Hamdani Hamsani Hamsani, Hamsani Herdiyanti, Herdiyanti Herman Subarjah Hidayat, Restu Ahmad Ika Mustika Sari Ika Rahmatika Chalimi Imma Fretisari Indri Astuti Indriani, Feby Irawati, Riana Irawati, Riana Isadora Shandy Widyasri Isrokatun Isrokatun Isrok’atun, Isrok’atun Jati, Dian Rahayu Jayadinata, Asep Kurnia Jayadinata, Asep Kurnia JHELANG ANNOVASHO Jonathan, Christian Junaidi Junaidi Kaffah, Silmy Kartika, Hanum Khairiyansyah, Khairiyansyah Khalid, Zikrul Kurniawan, Muhamad Arif Lusiani, Linda M. Afdal Mahrizal Mahrizal Mairizal, T Mairizal Mariska Ramadana Marnadi Masito Mutiara, Tyas Maulana Maulana, Maulana Maulana, Aria Chandra Maulana, Muhammad Rizky Maulida, Shelly Ainun Megaria L Parasan Mufidah, Himmatul Muhammad Nur Multiati, Multiati Mulyani, Rani Mulyono Mulyono Mundzir, Muhammad Fahri Mungkap Mangapul Siahaan Mursalim Mursalim Nabilah, Ulfiah Nengsih, Wina Niken Agustin Nikmah, Irma Muhimmatun Ningrum, Nurasih Setya Noor, Wahyudin Nopia, Rani Novel, Puput Nugraha Suharto Nugraha, Anggi Anggriyana Nur Ahmad Ricky Rudianto Nur Aulia, Siti Alawiah NUR LAILA Nur'aeni, Erna Siti Nurdinah Hanifah Nurhamidah, Restu Nurjaman, Omay Komara Nurjanah, Hanifah Ismi Nurlawati, Ayu Nurlita, Nurlita Nurrofiah, Fia Siti Nurrosyida, Erlin Nuzul Fahmi, Nuzul Oktaviani, Katherine Olisna, Olisna Prana Dwija Iswara, Prana Dwija Priyatna, Sukmana Purnama, Angga Eka Putra, Muhammad Dafi Pratama Putri, Refallis Alya Rahayu, Ayu Sri Rahma Nurhamidah, Rahma Rahma, Fazilla Akmalia Rahman, Maturil Ramadhan, Muhammad Raishal Rana Gustian Nugraha, Rana Gustian Regina Lichteria Panjaitan, Regina Lichteria Reni Fahdini, Reni Retnasari, Riska Retno Purwani Setyaningrum Rita Milyartini Rohmah, Dwi Indah Ayu Rohmatun, Yunia Rosalino, Sabilla Rudini Rudini, Rudini Rulyanti Susi Wardhani Safrida, Yuni Safrika Safrika Salsabila, Aura Syifa Santayuda, Indra Saprudin Saprudin, Saprudin Saputra, Darman Sari, Dwi Destiana Septiani, Amelia Septiani, Mutiara Septiani, Septani Septiyana, Ana Setiasih, Shanty Della Shianita, Erlin Tri Apri Sigit Sujatmika, Sigit Sony, Muhamad Nur Bintang Sri Teguh Rahayu, Sri Teguh Subandi, Didi Sudin, Ali SUMIYATI SUMIYATI Sunarya, Dede Sunarya, Dede Tatang Sunarya, Dede Tatang Supriyadi, Tedi Supriyadi, Tedi Suriani Suriani Suryani, Asih Syadza, Zaharifa Tirandini, Erliana Tirza Santi Kurniawan Tri Sartika Sari Tsulis Amirudin Zahri Ulli Kadaria Umi Chotimah Utama, Aldi Rizki Utami, Wiry Vebstavili, Vebstavili Wahida, Nur Wahira Winda Istiandini Wiwin Wiwin, Wiwin Yasier , Ibnu Yasier, Ibnu Yudi Sukmayadi Yulianingtyas, Atika Rahma Zaenab, Waode Zahra, Syifa Auliya Zulkifli N Zulkifli N, Zulkifli N