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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Optimum : Jurnal Ekonomi dan Pembangunan Wiraraja Medika: Jurnal Kesehatan Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Sistemasi: Jurnal Sistem Informasi Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Administrasi dan Manajemen Pendidikan Jurnal Ekonomi & Keuangan Islam Jurnal Analisis Bisnis Ekonomi JMM (Jurnal Masyarakat Mandiri) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis Terapan Jurnal Maternitas Kebidanan Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JURNAL MEDICAL JAMP : Jurnal Administrasi dan Manajemen Pendidikan Abdi Masyarakat The Indonesian Journal of Accounting Research Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Journal On Teacher Education (Jote) Jurnal Perangkat Lunak Jurnal Kesehatan Tambusai Al-Ashr : Jurnal Pendidikan dan Pembelajaran Dasar KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Saintekom : Sains, Teknologi, Komputer dan Manajemen Telaah Bisnis Jurnal Keperawatan J-Intech (Journal of Information and Technology) Jurnal Pusat Inovasi Masyarakat Jurnal Studi Ilmu Sosial dan Politik Rahmatan Lil’alamin Journal of Community Services (RLA) Media Riset Akuntansi Auditing & Informasi Medic Nutricia : Jurnal Ilmu Kesehatan IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Journal of Nursing Update Jurnal Ners Lentera Jurnal Analisis Bisnis Ekonomi
Marfuah Marfuah
Accounting Department, Faculty Economics, Universitas Islam Indonesia
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Mapping Information Technology Governance Using the Design Factor Framework COBIT 2019 at PT. XYZ Afifah, Ummul; Adam, Steffi; Marfuah, Marfuah
Sistemasi: Jurnal Sistem Informasi Vol 13, No 1 (2024): Sistemasi: Jurnal Sistem Informasi
Publisher : Program Studi Sistem Informasi Fakultas Teknik dan Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v13i1.3599

Abstract

PT. XYZ is a company based in the Riau Islands, specializing in the production of electric vehicle chargers and inverters. PT. XYZ has implemented information technology to meet its business needs. The purpose of this research is to achieve alignment between the business goals and the use of technology at PT. XYZ. The company has not yet utilized information technology governance to effectively support its objectives. Information technology governance mapping is carried out using the COBIT 2019 Framework mapping include processes EDM01, EDM03, EDM05, APO01, APO03, APO05, APO08, APO09, APO10, APO11, APO12, APO13, APO14, BAI02, BAI03, BAI05, BAI06, BAI07, BAI09, BAI10, DSS01, DSS02, DSS03, DSS04, DSS05, DSS06, MEA01, MEA02, MEA03, MEA04.
Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control Marfuah, Marfuah; Dinar, Canita Rismatika; Ardiarmi, Kinanthi Putri; Prasetyo, Priyono Puji
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 1 (2022): Nominal April 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i1.36986

Abstract

Abstract: Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control. This study aims to determine the effect of the fraud diamond and locus of control dimensions on academic fraud behavior. The population of this research is accounting students at the Faculty of Business and Economics, Islamic University of Indonesia, Academic Year 2020/2021 as many as 1,783 students. By using the Slovin formula, the minimum number of samples that meet the Slovin criteria is 95 participants. The sampling method used is convenience sampling by distributing questionnaires via google form so that 261 respondents are collected. The analytical method used to test the research hypothesis is multiple linear regression analysis. The results of this study indicate that the variables of pressure, opportunity, rationalization, and external locus of control have a significant positive effect on student academic fraud behavior. The ability variable was not proven to have a significant positive effect on academic fraud behavior. While the internal locus of control variable proved to have a significant negative effect on academic fraud behavior. The results of this study have implications for higher education institutions to make policies that can reduce student academic fraud.Keywords: Academic Fraud, Pressure, Opportunity, Rationalization, Capability, Locus of ControlAbstrak: Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Locus of Control. Penelitian ini bertujuan untuk mengetahui pengaruh dimensi fraud diamond dan locus of control terhadap perilaku kecurangan akademik. Populasi penelitian ini adalah mahasiswa akuntansi di Fakultas Bisnis dan Ekonomika Universitas Islam Indonesia Tahun Akademik 2020/2021 sebanyak 1.783 mahasiswa. Dengan menggunakan rumus Slovin, jumlah minimal sampel yang memenuhi kriteria Slovin adalah 95 partisipan. Metode pengambilan sampel yang digunakan adalah convenience sampling dengan menyebarkan kuisioner melalui google form sehingga terkumpul 261 responden. Metode analisis yang digunakan untuk menguji hipotesis peneltian adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel tekanan, kesempatan, rasionalisasi dan locus of control eksternal terbukti berpengaruh positif signifikan terhadap perilaku kecurangan akademik mahasiswa. Variabel kemampuan tidak terbukti berpengaruh positip signifikan terhadap perilaku kecurangan akademik. Sedangkan variabel locus of control internal terbukti berpengaruh negatif signifikan terhadap perilaku kecurangan akademik. Hasil penelitian ini mempunyai implikasi bagi institusi Perguruan Tinggi untuk membuat kebijakan yang mampu mengurangi tindak kecurangan akademik mahasiswa.Kata kunci: Kecurangan Akademik, Tekanan, Kesempatan, Rasionalisasi, Kemampuan, Locus of Control 
Meningkatkan Aktivitas dan Keterampilan Sosial Siswa Menggunakan Model BERSAMA Marfuah, Marfuah; Suriansyah, Ahmad
Journal on Teacher Education Vol. 5 No. 1 (2023): Journal on Teacher Education
Publisher : Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jote.v5i1.17385

Abstract

Permasalahan pada penelitian adalah rendahnya aktivitas dan keterampilan sosial. Disebabkan pembelajaran bersifat konvensional, tidak bervariasi, berpusat pada guru dan siswa sulit memahami materi. Solusinya adalah dengan menerapkan model Bersama pada pembelajaran. Penelitian ini bertujuan untuk mengetahui aktivitas guru, aktivitas siswa, keterampilan sosial siswa menggunakan pendekatan kualitatif dan kuantitatif dengan jenis Penelitian Tindakan Kelas (PTK), dilasanakan empat kali pertemuan. Subjek penelitian adalah siswa kelas V SDN Telaga Biru 8 Banjarmasin dengan jumlah siswa sebanyak 26 orang. Analisis data dengan teknik deskriptif analisis, disajikan dalam tabel dan grafik. Hasil penelitian menunjukkan aktivitas siswa pertemuan I belum mencapai kriteria baik, pertemuan II hampir mencapai kriteria baik, dan pertemuan III mencapai kriteria baik, pertemuan IV mencapai kriteria sangat baik. Aktivitas siswa pertemuan I mencapai persentase 46% meningkat pada pertemuan II dengan mencapai 62% yang meningkat pada III mencapai persentase 81% serta mengalami peningkatan aktivitas yang sangat aktif pada pertemuan IV mencapai persentase 100%.
CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KINERJA SAHAM PERUSAHAAN: STUDI PERBANDINGAN PERUSAHAAN YANG MENGIKUTI DAN TIDAK MENGIKUTI PROGRAM PROPER KEMENTERIAN LINGKUNGAN HIDUP Marfuah, Marfuah; Wulansari, Mely
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Tujuan penelitian ini adalah (1) untuk mengetahui apakah kinerja saham perusahaan yang mengikuti program PROPER lebih baik daripada yang tidak mengikuti program PROPER dan (2) untuk mengetahui bagaimana pengaruh CSR dan CSR parameter terhadap kinerja saham perusahaan yang mengikuti program PROPER dan perusahaan yang tidak mengikuti program PROPER. Dengan menggunakan teknik purposive sampling, terpilih sampel total sebanyak 64 perusahaan, yang terdiri dari 18 untuk sampel perusahaan yang mengikuti program PROPER dan 46 untuk sampel perusahaan yang tidak mengikuti program PROPER. Berdasarkan analisis independent sample t-test ditemukan bahwa kinerja saham perusahaan yang mengikuti program PROPER lebih baik daripada kinerja saham perusahaan yang tidak mengikuti program PROPER. Pengujian dengan analisis regresi menemukan bahwa CSR berpengaruh positip signifi kan terhadap stock return pada perusahaan yang mengikuti program PROPER dan perusahaan yang tidak mengikuti program PROPER. Akan tetapi CSR parameter tidak berpengaruh signifi kan terhadap stock return pada perusahaan yang mengikuti PROPER dan perusahaan yang tidak mengikuti PROPER. Hal ini mengindikasikan bahwa CSR lebih bermakna apabila dianalisis secara keseluruhan dibandingkan dengan menganalisis setiap parameternya.
PERAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Alminanda, Putri; Marfuah, Marfuah
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i2.2620

Abstract

The main objective of this study is to examine the role of organizational commitment variable in moderating the influence of human resource competence, utilization of information technology and internal control system on the quality of regional financial report in Bantul Regency. The data collection of this study using questionnaires. Questionnaire submitted to 96 of employees working in accounting/finance in Bantul Regency. Number of questionnaires returned and filled in completely are 90. Based on the results of hypothesis testing with moderated analysis regression (MRA) is summarized as follows: (1) internal control system and utilization of informati technology have a significant positive effect on the quality of regional government financial report and (2) organizational commitment strengthen internal control system and utilization of information technology to the quality of regional government financial report . While the competence of human resources has no significant effect on the quality of regional government financial report.
Determinants of Turnover Intention of Regional Development Bank Employees in Yogyakarta Marfuah, Marfuah; Luthfiani, Asri Pangesti; Maharani, Yestias
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.5098

Abstract

This study aims to determine the effect of job insecurity, job stress, accounting competence, and role conflict on turnover intention in Regional Development Bank employees in the Province of the Special Region of Yogyakarta. The number of samples used in this study were 45 respondents with purposive sampling method. Data was collected by using the questionnaire method. The results show that job insecurity, job stress, and role conflict have a positive effect on turnover intention, while accounting competence has a negative effect on turnover intention of Regional Development Bank employees in the Special Region of Yogyakarta. The results of this study contribute to the management of the Regional Development Bank in the Province of the Special Region of Yogyakarta as a consideration in managing their human resources. For example, to increase employee loyalty at work, namely by increasing accounting competence, and reducing job insecurity, job stress, and role conflict felt by employees
Board characteristics and sustainability report quality: Profitability as a moderating variable Marfuah, Marfuah; Hamsyah, Erica Mariah Salma
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26153

Abstract

Research aims: This research aims to determine the influence of board characteristics on the quality of sustainability reports and examine the role of profitability as a moderating variable in manufacturing companies in Indonesia.Design/Methodology/Approach: This study uses a quantitative approach. The sample was selected using the purposive sampling method, involving 24 companies and a total of 46 observations. The research hypotheses were tested using Moderated Regression Analysis (MRA).Research findings: The research provides empirical evidence that the size of the board of directors and the size of the audit committee have significant and positive effects on the quality of the sustainability report. However, the proportion of independent commissioners, the age of the members of the board of commissioners, gender diversity in the board of directors, the frequency of board of directors’ meetings, and the size of the audit committee do not significantly and positively affect the quality of the sustainability report. Profitability as a moderating variable was found to strengthen the influence of the proportion of independent commissioners on the quality of sustainability reports. However, profitability did not fortify the influences of the board of directors' size, the age of the board of commissioners, gender diversity in the board of directors, meeting frequency of the board of directors, and the size of the audit committee on the quality of the sustainability report.Theoretical contribution/Originality: This study shows that profitability moderates only the link between board independence and report quality, challenging the notion that financial performance uniformly strengthens governance. It refines Agency Theory by revealing the context-dependent nature of profitability’s moderating effect.Practical/Policy implication: For policymakers, the findings highlight the need to prioritize governance quality, such as audit committee expertise, over size. For companies, profitability should be leveraged by strengthening independent boards rather than expanding their size.Research limitations/Recommendations: This study focuses on Indonesian manufacturing firms, limiting generalizability. Future research should include cross-sector comparisons and examine qualitative aspects of board members, such as expertise.
PENYULUHAN HUKUM: KEJAHATAN DUNIA MAYA DAN KENAKALAN REMAJA PADA SISWA-SISWI SMPN 5 TAMBUSAI KABUPATEN ROKAN HULU Elfiani, Fitri; Lubis, Romadhan; Marfuah, Marfuah; Rahma, Siti; Padri, Jerri Yan
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 3 (2025): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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Abstract

Perkembangan teknologi informasi telah membawa dampak signifikan terhadap pola perilaku remaja, khususnya dalam penggunaan media digital dan media sosial. Di satu sisi, teknologi memberikan kemudahan akses informasi, namun di sisi lain membuka peluang terjadinya kejahatan dunia maya dan bentuk kenakalan remaja berbasis digital. Kurangnya pemahaman hukum dan literasi digital menyebabkan siswa rentan menjadi pelaku maupun korban pelanggaran hukum di dunia maya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran hukum siswa-siswi SMPN 5 Tambusai Kabupaten Rokan Hulu terkait kejahatan dunia maya dan kenakalan remaja. Metode pengabdian dilakukan melalui penyuluhan hukum dengan pendekatan edukatif dan partisipatif, meliputi ceramah interaktif, diskusi, dan tanya jawab. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa mengenai bentuk-bentuk kejahatan dunia maya, dampak hukum kenakalan remaja, serta pentingnya perilaku bijak dan bertanggung jawab dalam menggunakan teknologi digital. Kegiatan ini berkontribusi dalam membangun kesadaran hukum sejak dini dan menjadi upaya preventif dalam menekan potensi pelanggaran hukum di kalangan remaja.
Community Service thru Real Work Lecture in Sungai Kepayang Village, Senyerang District Supriadi, Supriadi; Nisa, An; Marsela, Helen; Sasmika, Nanda; Suhaida, Suhaida; Nulipyeni, Riana; Bibet, Bibet; Marfuah, Marfuah; Solehah, Imratu; Nurdifanti, Afhia; Mardiyana, Mardiyana; Jani, Ariyan; Khusaini, Ahmad; Qauli, Ismayan; Komarudin, Komarudin; Bily, M. Arda; Solehudin, Solehudin
Abdi Masyarakat Vol 7, No 2 (2025): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v7i2.10085

Abstract

Community service thru the Real Work Lecture (KKN) is one form of implementing the Tri Dharma of Higher Education, aiming to enhance the role of students in supporting community development and empowerment. This article aims to describe the implementation and contribution of the KKN activities in Sungai Kepayang Village, Senyerang District, in the fields of education, religion, health, environment, and community social affairs. The methods used in this service activity are observation and direct participation of students in various work programs designed based on the needs of the village community. The activities carried out include religious teaching such as teaching Quran recitation, Yasinan, and Habshi activities; educational activities such as study guidance, teaching and learning activities (KBM) in schools, and the creation of prayer and intention guides for kindergarten/early childhood education; health and sports activities such as Posyandu and gymnastics; and social and environmental activities in the form of mutual cooperation, anti-bullying seminars, online sports and game tournaments, the creation of public facility signs, herbal gardens, biodegradable waste education boards, and village boundary markers. The results of the activity show an increase in community participation, the strengthening of religious and social values, and an increase in community awareness of health, education, and environmental cleanliness. Thus, the implementation of KKN in Sungai Kepayang Village has a positive impact in supporting village development and strengthening the role of students as agents of change in society.
Determinan Minat Mahasiswa Berinvestasi Pada Pasar Modal Marfuah, Marfuah; Anggini Asmara Dewati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.71

Abstract

Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi minat mahasiswa dalam berinvestasi di pasar modal. Sebanyak 100 mahasiswa di Yogyakarta menjadi responden dalam penelitian ini. Hasil penelitian membuktikan bahwa mahasiswa yang mempunyai pengetahuan investasi yang baik, sering mengikuti pelatihan pasar modal, mempunyai motivasi yang tinggi serta mempunyai ekpektasi return yang tinggi dalam berinvestasi cenderung mempunyai minat yang tinggi untuk berinvestasi di pasar modal. Temuan lain menunjukkan bahwa risiko investasi berpengaruh negatif signifikan terhadap minat investasi di pasar modal, meskipun kebijakan modal minimum tidak mempengaruhi minat berinvestasi. Hasil ini mengindikasikan bahwa mahasiswa sebagai salah satu calon investor di pasar modal merupakan investor yang kurang berani mengambil risiko dalam berinvestasi (risk averse), yang disebabkan sebagian besar mahasiswa belum mempunyai penghasilan sebagai sumber dana dalam berinvestasi di pasar modal sehingga mereka cenderung lebih berhati-hati dalam menilai risiko dan dalam melakukan investasi awal.
Co-Authors Abda Abda Abdullah Abdullah Adam, Steffi Afifah, Ummul Afifah, Ummul Fitri Afuan Fajrian Putra Ahmad Suriansyah Ainul Yaqin Salam Akbar Handoko Alfarizi, Muhammad Alfiani, Yulisa Alifia Rachma Diani Alminanda, Putri Alminanda, Putri Amanda Pramesti Nimaswara Amanda, Febrina Ananda, Rizky Andri Puren Noor Azizah Anggini Asmara Dewati Ardiansyah, Ahmad Risdan Ardiarmi, Kinanthi Putri Ari, Yuseva Gita Arifah, Medisa Roro Putri Nur Ayun, Ayun Bibet, Bibet Bily, M. Arda Cempaka, Sinta Chivalrind G Ayuntari Chivalrind Ghanevi Ayuntari Crismono, Prima Cristi Damanik, Syahroni Dinar, Canita Rismatika Ditama, Richza Ariyo Dodik Hartono Elfiani, Fitri Elga Yanuardianto Elvira Sari Dewi Ghozalba, Iqbal Maulana Hamsyah, Erica Mariah Salma Hanifiyah, Fitriyatul Hermanu Widjaja, Hermanu Hermin Endaryati Hidayah, Anis Rofi Hidayah, Annisa Nur Hudi, Saman Indah Utami, Lutfianah Indriyani, Damayanti Isnawati, Iin Aini Jani, Ariyan Jannah, Riska Raudhatul Khairunissa, Adinda Khansa Khusaini, Ahmad Komarudin Komarudin Koswara, Risandi Kristianingrum, Niko Dima Kumboyono Kumboyono Kurniyanti, Novia Laila Rahmawati Laila Tiffani Lubis, Romadhan Luthfiani, Asri Pangesti Machfud, Savinka Salsabiela Iriana Maharani, Yestias Maharani, Yestias Mardiyana Mardiyana Mariani Mariani Marlina Marlina Marsela, Helen Mujahidin, Brilianza Azharul Nadhilah Riswina Hilda Nafiah, Ummu Khoirotin Nailussaada, Diah NISA, AN Nulipyeni, Riana Nurakhmawati, Eva Nurdifanti, Afhia Nurfatulloh, Nurfatulloh Nursuhaida, Haffa Syafana Padri, Jerri Yan Pasha Hilman Ismail Permatasari, Berlyana Priyono Puji Prasetyo Priyono Puji Prasetyo Priyono Puji Prasetyo Priyono Puji Prasetyo, Priyono Puji Purnawati, Sinta Qauli, Ismayan Qoriah, Nurul Ratnaningrum, Devi Rediana, Made Yunia Riswandha, Sofyan Rizka Yunita Ro’isah, Ro’isah Sakilah Sakilah Salsabilla, Selfira Sanintya Mayantya Sasmika, Nanda Selfira Salsabilla Sembiring, Elya Rosa Br Septi Nurhayati Septiani, Shifa Septiasih, Wike Siahaan, May Frinsiska Sinta Purnawati Siti Rahma Solehah, Imratu Solehudin, Solehudin Sri Soenarti Sri Wahyuni Suhaida, Suhaida Suneri, Suneri Supriadi Supriadi Sururi Sururi, Sururi Tanjaya, David Tarmizi, Masetah Ahmad Teuku Heriansyah, Teuku Tiara, Tiara Vivi Surohmawati Widia Astuti Widiantoro, Suryo Wijaya, Gabriel Alan Wulansari, Mely Wulansari, Mely Yuliana Yuliana Yuliawan Dwi Cahyono Yuliezar Perwira Dara, Yuliezar Perwira Zulhilmi, Ardan