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PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, DAN PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN KECURANGAN (Study Empiris pada Inspektorat Kota Bukittinggi, Payakumbuh, Kabupaten Agam) Dwiki Kurniawan; M Rasuli; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study is aims to analyze and provide empirical evidence of the (1) The influence of Professional Skepticism against Detection Fraud, (2) The influence of Independece against Detection Fraud, (3) The influence of Competence against Detection Fraud, (4) The influence of internal control against Detection Fraud. The research of this population is auditors working on Inspektorat Kota Bukittinggi, Payakumbuh, dan Kabupaten Agam. This research is populatif, which mean it doesn’t any sampling. Respondents in this research are 66. This research use questionnaire in gathering the data. Data analysis is used by multiple linear regression. The results of this study proves Professional Skepticism has an effect on Detection Fraud. Independece has an effect on Detection Fraud. Competence has no effect on Detection Fraud. Internal Control compensation has no effect on Detection Fraud.Keywords : Professional Skepticism, Independence, Competence, Internal Control, Detection Fraud.
Pengembangan Aplikasi Media Pembelajaran Matematika Pecahan Berbasis Android Untuk Siswa Kelas 5 SD dengan Metode Gamifikasi Dwiki Kurniawan; Triana Harmini; Miftahuddin Fahmi
Prosiding Vol 7 No 1 (2025): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v7i1.10745

Abstract

Mathematics learning, especially the topic of fractions, is often a challenge for 5th-grade students. An Android-based mathematics learning Application with gamification elements was developed to address the low interest of these students in the topic of fractions. This research aims to develop a gamified Android-based mathematics learning Application for the topic of fractions. The development methodused the Waterfall Software Development Life Cycle (SDLC) model, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The Application was designed with the integration of gamification features such as levels and challenges to enhance student motivation and understanding. The Application was tested through five stages: black box testing, compatibilitytesting, media expert testing, material expert testing, and user testing. The results of the black box test showed that all features functioned as planned. The functionality test results indicated that the Application can run properly on all devices with at least Android version 11. The media expert testing showed an average of 100%, and the material expert testing also showed an average of 100%. User testing conducted on 20 5 th grade students at MI Ma’arif surodikraman, Ponorogo, showed a very positive outcome. Based on a 1 to 5 rating scale, the average percentage of user satisfaction reached 90.1%, indicating a high level of acceptance. These results show that the Application functions well and is suitable for use.
Pengabdian kepada Masyarakat dalam Digitalisasi Pemasaran: Implementasi Website untuk Meningkatkan Digital Branding Triana Harmini; Niken Sylvia Puspitasari; Lathiefa Rusli; Muhammad Diaz Supandi; M.Bili Syaputra; Dwiki Kurniawan
Abdiformatika: Jurnal Pengabdian Masyarakat Informatika Vol. 5 No. 2 (2025): November - Abdiformatika: Jurnal Pengabdian Masyarakat Informatika
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/abdiformatika.v5i2.277

Abstract

Kegiatan pengabdian kepada masyarakat (PkM) ini bertujuan utama untuk meningkatkan digital branding di komunitas Eduagrowisata Caru, Desa Bajang, Ponorogo, melalui digitalisasi. Permasalahan mendasar yang dihadapi mitra adalah keterbatasan jangkauan dan rendahnya visibilitas merek digital akibat masih dominannya pemasaran konvensional dan belum optimalnya pemanfaatan media digital. Untuk mengatasi hal tersebut, solusi yang diimplementasikan adalah pengembangan website yang berfungsi sebagai etalase pemasaran digital sekaligus platform utama untuk membangun digital branding. Solusi ini didukung dengan pelatihan intensif mengenai pengelolaan konten digital dan pendampingan berkelanjutan dalam pemanfaatan teknologi. Metode pelaksanaan mencakup survei kebutuhan pengurus, pengumpulan materi produk, pengembangan website, serta pelatihan pembuatan dan pengelolaan konten. Dengan menggunakan pendekatan partisipatif, hasil kegiatan menunjukkan peningkatan signifikan pada kapabilitas anggota Eduagrowisata Caru dalam mengoperasikan teknologi digital. Dampak langsung dari implementasi website ini adalah peningkatan visibilitas produk secara daring, perluasan jangkauan pasar, dan secara kolektif, peningkatan yang nyata pada digital branding dan promosi produk serta layanan lokal.