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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): Jurnal Abdi Dharma (Jurnal Pengabdian Masyarakat)
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.
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): Jurnal Abdi Dharma (Jurnal Pengabdian Masyarakat)
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): Jurnal Abdi Dharma (Jurnal Pengabdian Masyarakat)
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.
Optimizing Convolutional Neural Networks with Particle Swarm Optimization for Enhanced Hoax News Detection Hermawan, Aditiya; Lunardi, Lidya; Kurnia, Yusuf; Daniawan, Benny; Junaedi
Journal of Information Systems Engineering and Business Intelligence Vol. 11 No. 1 (2025): February
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jisebi.11.1.53-64

Abstract

Background: The global spreading of hoax news is causing significant challenges, by misleading the public and undermining public trust in media and institutions. This issue is worsened by the rapid spreading of misinformation which is facilitated by digital platforms, triggering social unrest and threatening national security. To overcome this problem, reliable and robust method is essential to adapt to the evolving tactics of misleading information spreading. Objective: This study aimed to improve the accuracy of hoax news detection tools by evaluating the effectiveness of Deep Learning methods enhanced with Convolutional Neural Networks (CNNs) using Particle Swarm Optimization (PSO). Methods: The dataset was processed by tokenization, stopword removal, and stemming. CNNs were trained with default parameters, due to their potential as one of the effective methods for text classification. Furthermore, PSO was used to optimize the main parameters such as filters, kernel sizes, and learning rate, which was refined iteratively based on validation accuracy. Results: The optimized CNNs+PSO was further tested by data training to show its effectiveness in detecting hoax news and misleading articles. The result showed that the optimized CNNs+PSO model had high effectiveness, by achieving accuracy rate of 92.06%, precision 91.6%, and recall 96.19%. These values validated the model’s ability to classify hoax news in Indonesian accurately. Conclusion: This study showed that the optimized CNNs+PSO method was highly effective in detecting hoax news and misleading articles by achieving impressive accuracy, precision, and recall rate. The integration showed the potential of CNNs+PSO to mitigate the impacts of hoax news, enhance public awareness, and promote people to critically believe the news Keywords: Convolutional Neural Networks, Deep Learning, Hoax, Particle Swarm Optimization, Text Mining
General Sambo's Atrocities The Main Duties of The State Police of The Republic of Indonesia Junaedi
Journal Social Civilecial Vol. 1 No. 1 (2023): Journal Social Civilecial
Publisher : Journal Social Civilecial

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/610481

Abstract

Article 27 Paragraph (1) of the 1945 Constitution reads, "All citizens have the same position in law and government and are obliged to uphold the law and government without exception". Law Number 2 of 2002 concerning the Police Article 2 of Law Number 2 of 2002 concerning the National Police of the Republic of Indonesia explains that the police are one of the functions of the state government in the field of maintaining security and public order, law enforcement, protection, protection and service. To society. Therefore, General Ferdy Sambo's cruelty was in contrast to the primary duties of the Indonesian National Police. The president's order to quickly, transparently, and accountably disclose this case in the case of Brigadier Nofriansyah Yosua Hutabarat (Brigadier J), the National Police Chief, has also deactivated 3 (three) officers in this case. They are the Head of the Profession and Security Division (Kadiv Propam), Inspector General Ferdy Sambo, Head of the Internal Security Bureau (Karo Paminal), Brigadier General Hendra Kurniawan, and Head of the South Jakarta Resort Police (Kapolres) Chief Commissioner of Police (Kombespol) Budhi Herdi. Formation of a Special Team consisting of Commissioner General of Police (Komjenpol) Gatot Eddy Pramono, assisted by Inspector of General Supervision of the National Police Commissioner General of Police (Komjen Pol) Agung Budi Maryoto, Head of the National Police Criminal Investigation Agency (Kabareskrim) Commissioner General of Police (Komjenpol) Agus Andrianto, National Police Agency Intelligence and Security of the Indonesian National Police Commissioner General of Police (Komjenpol) Ahmad Dofiri, and Assistant Human Resources Inspector General of Police (Irjenpol) Wahyu Widada, work in charge of investigating the crime scene (TKP), autopsy results as well as statements of several witnesses based on scientific crime investigation until the results are objective and are open to the public. Assigning a suspect to Ferdy Sambo as stated in Article 340 concerning premeditated murder, which is subsidiary to Article 338 in conjunction with Articles 55 and 56 of the Criminal Code (KUHP), with the punishment for premeditated murder is the death penalty.
Co-Authors Abdul Wahab Adinda Adinda Aditiya Hermawan Ahmad Sukandar Ahmad Taufik Ahmad Yusuf Andrian Putra Aiska Putri Ramadhani Ali Wafa Ambarsari, Dewi Anang Rohmad Jatmiko Andi Bunyamin Andri Wijaya Andrian Rifaldi Arman Asnun Parwanti Aulia, Septi Nurul Bachtiar, Machdum Bachtillah, Andriansyah Benny Daniawan Budiyanto Budiyanto Ceng Giap, Yo Daniawan, Benny Dean Adreansyah Dede Andi Dewi Oktavia Diki Dikrurahman Dyah Fitri Astuti, Shinta Elisya, Yetri Eliza Meliana Fattah, A. H. Fauzi, Agam G. Ciptadi Habeahan, Rasman Halim Wijaya, Ardie Hanun Asrohah Hermawan , Aditiya Hikmal Noerdiansyah Irawan, Yumna Nazih Irninthya Nanda Pratami Irwan Iskandar Ritonga Iswara, Aditya Johan Santoso Junaenah KA , Nanang Khaeruddin Khaeruddin Kristen Kumala, Sonya Ayu Kurnia , Yusuf Kurniawan Maranto, Ardiane Rossi Lunardi, Lidya M. Yusuf Machrus Ali Mardiana, Harisa Mawar Kartina, Ratu Mazda, Domi Mazda Mey Maemunah Mirela, Dea Moch. Heru Widodo Mone, Ansyari Muh Nasir Muhamad Ali Muhammad Afandi Arifin N. Isnaini Naharuddin Naharuddin Nailatuzzuhra Natsir, M. H. Nur Aeni F Nurhapsa Nuridha Rachmat, Ade Dian Pendi Supendi Pupung Purnamasari Purnomo, Azis Rezkikah Muis Riki Rino Risnandar, Aep Riyanti Robertus Basiya Rosita, Yeti Rossi , Ardiane Rossi Kurniawan Maranto, Ardiane Rossi Ryo Setyawan S. Wahjuningsih Siregar, Julinda Siti Sripatimah Sjaiful, Arrie Sugeng Prayitno Suprih Widodo Supriyatno Suwitno Syahid, Adi Syahruni Thamrin, Syahruni Syamsuryadi, B. T. Susilawati Tegar Ardhika Putra Tia Nurapriyanti Ulva Elviani Wydiastuty Kusuma, Lianny Yusuf Kurnia Yusuf Kurnia, Yusuf Zohriah, Anis