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Pengaruh Audit Internal dan Efektivitas Whistleblowing System Berpengaruh terhadap Pencegahan Kecurangan (Fraud) Junaedi; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10425

Abstract

Abstract. Fraud prevention consists of various actions taken with the intention that the possibility of fraud can be minimized, and limit the losses that may arise if the fraud occurs. One way to prevent fraud is through the assistance of the Internal Audit function which focuses on preventing and detecting fraud as well as implementing an effective and adequate whistleblowing system. This study aims to determine how much influence internal audit and whistleblowing system effectiveness have on fraud prevention at state-owned banks in Bandung City. The methods used are descriptive and verifiative methods. The population in this study amounted to 60 employees of Government Banks (SOEs) in Bandung City. The hypothesis testing proposed, analyzed based on statistical technicalities, namely by normality tests, validity tests, reliability tests, multiple regression analysis, coefficients of determination, t tests and F tests. The results showed that internal audit and whistleblowing system have a positive and significant effect on fraud prevention. Abstrak. Pencegahan kecurangan terdiri atas berbagai tindakan yang dilakukan dengan maksud agar kemungkinan terjadinya kecurangan itu dapat diminimalisir, dan membatasi kerugian yang mungkin timbul bila kecurangan tersebut terjadi. Salah satu cara untuk mencegah kecurangan adalah melalui bantuan dari fungsi Audit Internal yang berfokus pada pencegahan dan pendeteksian adanya kecurangan serta penerapan whistleblowing system yang efektif dan memadai. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh audit internal dan efektivitas whistleblowing system terhadap pencegahan kecurangan (fraud) pada Bank BUMN Kota Bandung. Metode yang digunakan adalah metode deskriptif dan verifikattif. Populasi dalam penelitian ini berjumlah 60 orang pegawai Bank Pemerintah (BUMN) di Kota Bandung. Pengujian hipotesis yang diajukan, dianalisis berdasarkan teknis statistik yaitu dengan uji normalitas, uji validitas, uji reliabilitas, analisis regresi berganda, koefisien determinasi, uji t dan uji F. Hasil penelitian menunjukan bahwa audit internal dan whistleblowing system berpengaruh secara positif dan signifikan terhadap pencegahan kecurangan (fraud).
STRICT LIABILITY IN ENVIRONMENTAL CIVIL DISPUTES IN INDONESIA Junaedi
Jurnal Pilar Keadilan Vol. 1 No. 2 (2022): Pilar Keadilan
Publisher : Program Magister Ilmu Hukum, STIH Painan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59635/jpk.v1i2.290

Abstract

Current legal rules are needed in order to realize Indonesia as a country based on law. One of the legal concepts adopted from the Anglo Saxon legal system is the concept of absolute liability. The concept of absolute liability (strict liability) is a form of civil responsibility that does not require an element of fault, but only requires an element of loss as a condition for submitting a claim for compensation for an unlawful act. The principle of absolute responsibility in enforcing civil environmental law in Indonesia has been regulated in the provisions of Law No. 4 of 1982 concerning Basic Provisions for Environmental Management and Article 88 of Law Number 32 of 2009 concerning Environmental Protection and Management. those responsible for activities (potential polluters) will pay attention to their level of care in carrying out their activities. This article was written with the approach used, namely the approach of using statutory regulations (statute approach) and conceptual (conceptual approach) to obtain a strong legal basis to then be confronted with existing concepts and theories so as to produce an in-depth and comprehensive analysis of Strict Liability in Environmental Civil Disputes in Indonesia.
Meningkatkan Pemahaman Pemrograman melalui Pelatihan Python Aditiya Hermawan; Suwitno; Junaedi; Kurniawan Maranto, Ardiane Rossi; Sonya Ayu Kumala; Tia Nurapriyanti; Johan Santoso
Abdi Dharma Vol. 4 No. 1 (2024): Abdi Dharma: Pengembangan Usaha Mikro Kecil Menengah, Pelatihan Python, Pengemb
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ad.v4i1.2806

Abstract

Kegiatan Pengabdian Masyarakat dilaksanakan dengan mitra Sekolah SMA Dian Bangsa bertempat di Villa Taman Bandara, Dadap, Kec. Kosambi, Kabupaten Tangerang. Peserta yang hadir merupakan anak anak SMA yang terdiri dari sekitar 30 siswa - siswi dari kelas XII. Pelatihan ini membahas bagaimana pemrograman Python menjadi alat yang cocok dalam mengembangkan kompetensi IT siswa SMA. Pemahaman tentang pengembangan kompetensi IT di kalangan siswa SMA menjadi semakin mendesak. Siswa yang memiliki pemahaman tentang pemrograman Python memiliki kesempatan besar untuk memahami dan memanfaatkan teknologi secara lebih efektif. Python, sebagai salah satu bahasa pemrograman yang sangat populer dan mudah dipelajari, membuka pintu bagi mereka untuk merancang, memecahkan masalah, dan berinovasi dalam berbagai bidang. Hal tersebut akan memberikan landasan yang kuat bagi siswa untuk memahami dasar-dasar pemrograman, logika komputasi, dan bahasa pemrograman yang mungkin menjadi fondasi bagi karier di bidang teknologi, sains data, kecerdasan buatan, dan banyak lagi. Dengan pengenalan yang kuat terhadap pemrograman Python, siswa dapat menggali potensinya dan menjadi agen perubahan dalam dunia yang semakin terhubung dan didorong oleh teknologi.
Hukum Administrasi Negara Bidang Ketenagakerjaan Zaman Orde Baru, Era Reformasi Dan Era Digitalisasi Dalam Revolusi Industri 4.0. Dewi Oktavia; Junaedi; Sugeng Prayitno
KRAKATAU (Indonesian of Multidisciplinary Journals) Vol. 2 No. 1 (2024): Februari
Publisher : Desanta Publisher

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Abstract

This paper discussed the development of State Administrative Law in the field of employment from the New Order era to the era of digitalization and the Industrial Revolution 4.0. The paradigm shift of the night watchman state to field-based functions, such as Homeland Security and Administrator Welfare, affects state intervention in the private lives of citizens. The HAN aims to regulate government activities and create welfare for its people. The loss of the governor's authority in setting sectoral minimum wages was a result of the Job Creation Law, which led to a number of lawsuits in the State Administrative Court. During the New Order era, the Minister of Manpower set the wage policy, while the reform era brought significant changes in the government order, including the governor's authority in setting sectoral minimum wages. However, in the era of digitalization and Industrial Revolution 4.0, the Job Creation Law gives the governor full authority to set minimum wages, with direct impact on administrative decisions. In conclusion, HAN in the field of labor has not shown significant progress in developing the interests of citizens. In the reform era, the silence of state administrative officials is interpreted as approval, while the concept of omnibus law in legislation has an impact on the limited authority of government agencies and officials. State Administration Law Number 30 of 2014 is the legal basis for state administration in a substantive sense, while labor laws have a close relationship with HAN, especially regarding the determination of minimum wages.
Kepastian Hukum Terhadap Perlindungan Pekerja Dengan Perjanjian Pemborongan Muhamad Ali; Muh Nasir; Junaedi
KRAKATAU (Indonesian of Multidisciplinary Journals) Vol. 2 No. 1 (2024): Februari
Publisher : Desanta Publisher

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Abstract

Humans must work to fulfill their needs. To do this work, individuals enter into an employment relationship with an employer. The employment relationship can be established based on a contract. Whether it is a fixed-term employment contract or a temporary employment contract, there are also contracts made as part of an employment contract. Workers who work under contract agreements are also workers who need certainty of legal protection in order to realize the right to work that is decent for humanity. Changes to the provisions of contracts that have been completed by Law Number 13 of 2003 concerning Manpower after Law Number 6 of 2023 concerning State Regulations, and not Law Number 2 of 2022 concerning Manpower Law which became law, caused a lot of controversy. Using the normative juridical research method, the author will examine the extent to which this regulatory change creates legal certainty in protecting the rights of workers employed under an agreed contract. Based on research into the law, the author concludes that this latest law is likely to cause harm to employees whose status is a contractual agreement, hereinafter referred to as outsourcing. Therefore, according to the author, additional regulations are needed that contain detailed rules ranging from implementation requirements to sanctions against employers who violate the Regulation on the rights of workers through subcontracting or outsourcing contracts.
Eksplorasi Algoritma Support Vector Machine untuk Analisis Sentimen Destinasi Wisata di Indonesia Junaedi; Hendra Gunawan, Alexius; Kuswanto, Verri; Jonathan
bit-Tech Vol. 7 No. 2 (2024): bit-Tech
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/bt.v7i2.1810

Abstract

Penelitian ini mengeksplorasi penerapan algoritma Support Vector Machine (SVM) dalam Text Mining untuk analisis sentimen sektor pariwisata di Indonesia, menggunakan data dari platform Twitter. Data dikumpulkan melalui API Twitter dan diproses melalui tahapan prapemrosesan teks, termasuk tokenisasi, normalisasi, penghapusan stopword, dan stemming, untuk memastikan kesiapan data dalam analisis. Model SVM diuji dengan tiga kernel berbeda—linear, radial basis function (RBF), dan sigmoid—serta menggunakan rasio data latih-uji 7:3 dan 8:2. Hasil menunjukkan bahwa kernel linear dengan rasio 7:3 menghasilkan kinerja terbaik dengan akurasi 92,89%, precision 92%, recall 74%, dan F1-score 81%. Evaluasi berdasarkan kelas sentimen menunjukkan performa tinggi pada sentimen positif (F1-score 96%) tetapi moderat pada kelas netral (F1-score 67%), mencerminkan pengaruh ketidakseimbangan data. Penelitian ini memberikan kontribusi signifikan dalam mendukung pengambilan keputusan berbasis data untuk pengembangan sektor pariwisata. Temuan ini memungkinkan pengelola destinasi wisata untuk memahami opini wisatawan secara otomatis, menyusun strategi promosi yang lebih efektif, serta meningkatkan kualitas layanan. Dengan menerapkan analisis sentimen berbasis SVM, penelitian ini mendukung pengelolaan pariwisata berbasis data untuk meningkatkan daya saing destinasi wisata di Indonesia. Penelitian lanjutan disarankan untuk mengatasi ketidakseimbangan data melalui teknik resampling atau penerapan algoritma alternatif seperti deep learning, guna meningkatkan akurasi klasifikasi sentimen yang lebih kompleks. Dengan demikian, penelitian ini menjadi langkah strategis dalam memanfaatkan teknologi analitik untuk pengelolaan pariwisata yang lebih inovatif.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. AMBRA WARNA KEMASAN BOGOR Junaedi; Dede Andi
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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Abstract

This reasearch aims to determine the effect of motivation and work discipline on employee performance at PT Ambra Warna Kemasan Bogor. The method used is using quantitative methods. The population in this study were employees of PT Ambra Warna Kemasan Bogor with a total of 80 employees. The sampling technique used is non-probability sampling, the sampling method uses saturated sampling. the research sample was 80 respondents. The data analysis method used in the study includes instrument test consisting of validity test, reliability test, classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test, simple linear regression test, multiple linear regression test, correlation coefficient, hypothesis testing consisting of determination coefficient test, partial t test and simultaneous f test. From the results of this study it can be concluded that motivation has a positive and significant influence on employee performance, the value of ????ℎ???????????????????? > ???????????????????????? or (7.809 > 1.991) with a significance value of 0.000 <0.05. Work discipline has a positive and significant effect on employee performance with a value of ????ℎ???????????????????? > ???????????????????????? or (12.563 > 1.991) with a significance value of 0.000 < 0.05. Motivation and work discipline have a positive and significant influence on employee performance with a value of ????ℎ???????????????????? > ???????????????????????? or (98.625 > 3.114) with a significance value of 0.000 < 0.05. Motivation and work discipline on employee performance have a regression effect Y = 5.088 + 0.268 X1 + 0.497 X2 + α. The resulting R-square value (coefficient of determination) was  71.9%, while the remaining 28.1% was influenced by other factors or variables that were not studied.
Keterampilan Membuat Slide dengan Canva untuk Guru SMAN 3 Tangerang Kurniawan Maranto, Ardiane Rossi; Junaedi; Andri Wijaya; Benny Daniawan; Yusuf Kurnia
Abdi Dharma Vol. 3 No. 2 (2023): Abdi Dharma: Canva Slide, Canva Baner, Home Industry, Manajemen Diri , Digitali
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ad.v3i2.2297

Abstract

Dalam era pendidikan yang semakin canggih memberikan dampak yang signifikan dalam melakukan pembelajaran. Dimana sekarang tampilan visual bisa sangat membantu dalam penyampaian informasi lebih efektif dan efesien. Dengan bermunculannya platform yang membantu akan hal tersebut semakin mudah dalam menyampaikan informasi dengan tampilan visual seperti aplikasi Canva. Metode kegiatan Pengabdian Kepada Masyarakat ini dilakukan melalui 3 tahapan (metode) yaitu metode pengenalan dan pemahaman, metode praktik canva, sesi diskusi. Pelaksanaan PkM ini melibatkan mitra Kerjasama, yaitu SMAN 3 Tangerang yang beralamat JL. KH. Hasyim Ashari No.6 Desa/Kelurahan Karang Tengah Kecamatan Karang Tengah Kabupaten Kota Tangerang. Tim pelaksana kegiatan Pengabdian kepada Masyarakat (PkM) terdiri dari 5 orang dosen. Tim dosen pelaksana PkM terdiri atas dosen-dosen yang memiliki keterampilan & kemampuan dibidang teknologi informasi yang sesuai dengan tema PkM yang dilaksanakan serta memiliki kualifikasi akademik. Waktu pelaksaan PkM dilakukan pada 12 Mei 2023, Pukul 12.00 – 16.00 WIB. Dari hasil evaluasi yang dilakukan oleh Tim Pelaksana, dapat disimpulkan bahwa para peserta belum terlalu familiar membuat slide dengan Canva, tapi sudah terbiasa membuat slide presentasi.
Peningkatan Keterampilan Desain Grafis Siswa SMK melalui Pelatihan Berbasis Proyek Menggunakan Platform Canva: Pendekatan Pengabdian kepada Masyarakat Junaedi; Rossi Kurniawan Maranto, Ardiane Rossi; Hermawan, Aditiya; Halim Wijaya, Ardie
Abdi Dharma Vol. 5 No. 1 (2025): Abdi Dharma: Transformasi Digital dan Dampaknya, Optimalisasi Digital Marketing
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ad.v5i1.3641

Abstract

Desain grafis merupakan keterampilan yang sangat penting bagi siswa Sekolah Menengah Kejuruan (SMK) untuk menghadapi tantangan dunia kerja di era digital. Namun, banyak siswa SMK menghadapi kendala dalam mengakses perangkat lunak profesional seperti Adobe Photoshop karena biaya lisensi yang tinggi dan terbatasnya sumber daya teknologi. Selain itu, rendahnya pemahaman terhadap konsep desain visual seperti tata letak, tipografi, dan pemilihan warna juga menjadi permasalahan utama dalam menghasilkan karya desain yang efektif dan profesional. Penelitian ini menawarkan solusi inovatif melalui pelatihan desain grafis menggunakan platform Canva, sebuah aplikasi desain grafis berbasis web yang praktis, ekonomis, dan mudah diakses. Pelatihan ini dirancang menggunakan pendekatan pembelajaran berbasis proyek nyata, dengan tujuan utama meningkatkan keterampilan desain grafis siswa secara signifikan. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan pengabdian kepada masyarakat (community-based research), melibatkan 30 siswa dari jurusan Multimedia dan Pemasaran Digital SMK Penerus Bangsa yang dipilih melalui teknik purposive sampling. Pengumpulan data dilakukan melalui observasi, wawancara semi-terstruktur, Pre-Test dan Post-Test, serta evaluasi portofolio siswa dengan pendekatan analisis tematik. Hasil penelitian menunjukkan peningkatan keterampilan siswa secara signifikan dari skor rata-rata 45% menjadi 85%, terutama pada aspek teknis Canva (30% ke 90%) dan kreativitas desain (48% ke 88%). Penelitian ini penting dalam mengintegrasikan Canva secara luas di pendidikan vokasional untuk meningkatkan kesiapan siswa menghadapi industri kreatif digital masa depan.
Enhancing Stock Price Forecasting: Optimizing Neural Networks with Moving Average Data Hermawan, Aditiya; Ananda, Stanley; Junaedi; Edy
bit-Tech Vol. 7 No. 3 (2025): bit-Tech
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/bt.v7i3.2196

Abstract

This research focuses on optimizing a neural network model for stock price prediction using Particle Swarm Optimization (PSO), considering the inherent risks and potential high returns associated with stock investment. Given the challenges posed by stock price volatility, this study combines Moving Average (MA) a fundamental statistical technique in stock market analysis with advanced data mining approaches, specifically neural networks and PSO, to enhance prediction accuracy. The primary objective is to improve the efficiency of neural networks by minimizing error rates and equipping investors with more reliable tools for financial decision-making. The proposed methodology involves converting historical stock price data into a Simple Moving Average (SMA) over a 5-day period, followed by optimizing a neural network model using PSO. This optimization process fine-tunes key parameters, particularly the weight distributions of various stock market indicators, including Open SMA, High SMA, Low SMA, and Close SMA. Model performance is evaluated using Root Mean Square Error (RMSE) as a validation metric. The findings indicate a significant enhancement in the predictive accuracy of the neural network model after PSO optimization. The optimal configuration is identified in a two-layer neural network with a specific node arrangement. This optimized model not only improves stock price forecasting precision but also has practical implications for investors and financial analysts in risk management and profit maximization.
Co-Authors Abdul Wahab Aditiya Hermawan Ahmad Sukandar Ahmad Taufik Ahmad Yusuf Andrian Putra Ananda, Stanley Anang Rohmad Jatmiko Andri Wijaya Arman Asnun Parwanti Benny Daniawan Daniawan, Benny Dede Andi Dewi Oktavia edy Fauzi, Agam Halim Wijaya, Ardie Hanun Asrohah Hendra Gunawan, Alexius Hermawan , Aditiya Irninthya Nanda Pratami Irwan Iskandar Ritonga Johan Santoso Jonathan Kristen Kumala, Sonya Ayu Kurnia , Yusuf Kurniawan Maranto, Ardiane Rossi Kuswanto, Verri Lunardi, Lidya Machrus Ali Mawar Kartina, Ratu Mey Maemunah Mone, Ansyari Muh Nasir Muhamad Ali Muhammad Afandi Arifin Nailatuzzuhra Nurhapsa Nuridha Rachmat, Ade Dian Pupung Purnamasari Rosita, Yeti Rossi , Ardiane Rossi Kurniawan Maranto, Ardiane Rossi Ryo Setyawan Sugeng Prayitno Suwitno Syahid, Adi Syahruni Thamrin, Syahruni Tia Nurapriyanti Yusuf Kurnia Yusuf Kurnia, Yusuf