Article Per Year (5 Year)
p-Index From 2021 - 2026
12.229
P-Index
This Author published in this journals
All Journal Buletin Peternakan Journal of Tropical Life Science : International Journal of Theoretical, Experimental, and Applied Life Sciences Agrikultura Jurnal Sosial Ekonomi Pertanian IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora El Dinar JAM : Jurnal Aplikasi Manajemen Jurnal Psikologi Habitat AGRARIS: Journal of Agribusiness and Rural Development Research Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Al-Qardh Educational Guidance and Counseling Development Journal JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Tunjuk Ajar: Jurnal Penelitian Ilmu Pendidikan Agrin : Jurnal Penelitian Pertanian GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Jurnal Masyarakat dan Budaya Jurnal Ekonomi dan Pembangunan JURNAL PANGAN International Journal of Economics, Business and Accounting Research (IJEBAR) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Agriecobis : Journal of Agricultural Socioeconomics and Business Jurnal Ilmiah Profesi Pendidikan International Journal of Islamic Educational Psychology Renjana Pendidikan Dasar JURNAL ILMIAH GLOBAL EDUCATION Empiricism Journal Ikhtisar: Jurnal Pengetahuan Islam Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Akuntansi AKTIVA Journal of Education Research Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Jurnal Pendidikan Sosial Keberagaman (JURIDIKSIAM) Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Islam Nusantara Al-Iqtishad : Jurnal Ekonomi Journal of Education Technology Information Social Sciences and Health Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Pepadu Jurnal Ilmia Widya Pustaka Pendidikan Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Jurnal Pengabdian Inovasi Masyarakat Indonesia Mutiara: Multidiciplinary Scientifict Journal JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Islamic Banking and Finance IIJSE JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Akuntansi dan Keuangan Syariah International Journal of Humanities, Education, and Social Sciences Jurnal Ilmu-Ilmu Pertanian Jurnal Cendekia Ilmiah International Journal of Economics and Management Research Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Masyhuri Masyhuri
Jurusan Sosial Ekonomi Pertanian Universitas Gadjah Mada
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 Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 122 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 122 Documents
Search

 9   10   11   12   13 
Optimalisasi Audit Internal terhadap Siklus Pendapatan dan Pengeluaran Sebagai Pencegahan Kecurangan di Era Digital Taufikurahman, Taufikurahman; Naila Zalzabilah; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/nxrq2c51

Abstract

Digital transformation has fundamentally reshaped organizational operational and financial recording processes; however, this advancement also heightens the risk of fraud, particularly within revenue and expenditure cycles. This study aims to analyze the implications of strengthening internal audit through digital and risk-based approaches as a strategic measure to prevent fraud in the digital era. The research employs a literature review method, examining journals, books, and academic publications related to digital auditing, accounting information systems, and risk management. The findings indicate that optimizing internal controls in revenue and expenditure cycles through transaction verification, reconciliation, multi-level authorization, and continuous monitoring significantly reduces fraud risk. The integration of technologies such as accounting information systems, monitoring dashboards, and data analytics enables internal auditors to oversee transactions in real time, detect anomalies, and conduct risk-based audits effectively. The implementation of these strategies not only reinforces internal control but also supports more accurate and evidence-based managerial decision-making. This study emphasizes that the combination of adaptive internal audit practices and digital technologies constitutes a critical foundation for organizations to maintain financial integrity and prevent fraud in the era of digital transformation.
Penerapan Model Pembelajaran Inquiry berbantuan Pictorial Riddle untuk meningkatkan Partisipasi dan Hasil Berlajar Sosiologi Siswa Kelas XI IPS 1 SMAN 2 Labuapi Hernanda, Helena Agnesia; Suryanti, Ni Made Novi; Sumitro, Sumitro; Masyhuri, Masyhuri
Jurnal Ilmiah Profesi Pendidikan Vol. 11 No. 1 (2026): Februari
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v11i1.4488

Abstract

Permasalahan yang masih marak terjadi pada lingkungan persekolahan adalah rendahnya hasil belajar siswa yang ditimbulkan dari kurangnya partisipasi siswa dalam kegiatan pembelajaran. Oleh karena itu, perlu adanya penelitian untuk dicari tahu model pembelajaran seperti apa yang dapat digunakan salah satunya dengan menggunakan penerapan model pembelajaran Inquiry berbantuan Pictorial Riddle sebagai media pendukungnya. Tujuan dari penelitian ini adalah meningkatkan partisipasi dan hasil belajar siswa dalam proses pembelajaran sosiologi. Metode dalam penelitian ini menggunakan  penelitian tindakan kelas (PTK). Analisis data yang digunakan dalam penelitian adalah teknik kualitatif di mana analisis ini berfokus pada data non-numerik dan kuantitatif berfokus pada data numerik. Pada penelitian ini kegiatan pembelajaran dilaksanakan selama 2 siklus yang masing-masing siklus terdiri dari 3 pertemuan. Setiap siklus terdapat perencanaan, pelaksanaan, pengamatan, dan refleksi. Instrumen penelitian meliputi observasi, tes hasil belajar, dan dokumentasi. Hasil penelitian memaparkan bahwa partisipasi dan hasil belajar siswa dapat ditingkatkan melalui penerapan model pembelajaran Inquiry berbantuan Pictorial Riddle. Pada tingkat pelaksanaan pembelajaran siklus I sebesar 88%  dan 100% pada siklus II. Kemudian tingkat partisipasi belajar siswa sebesar 55,5% pada siklus I dan 81,4% pada siklus II. Selanjutnya tingkat hasil belajar siswa sebesar 44,4% pada siklus I dan 77% pada siklus II. Berdasarkan penelitian ini, maka dapat dinyatakan bahwa penerapan model pembelajaran Inquiry berbantuan Pictorial Riddle dapat meningkatkan partisipasi dan hasil belajar siswa kelas XI IPS 1 SMAN 2 Labuapi dalam pembelajaran sosiologi.
Optimalisasi Audit Siklus Persediaan Dalam Menangkal Risiko Kecurangan Dan Menjamin Keandalan Informasi Keuangan Perusahaan Dwi Aulia Afrizka; Rahmah Nur Aqilah; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/z6qd4g44

Abstract

Inventory represents one of the most significant assets in a company and is highly vulnerable to fraud and material misstatement, which may undermine the reliability of financial information. This study aims to analyze the optimization of inventory cycle audits in mitigating fraud risks and ensuring the reliability of corporate financial information. The research employs a qualitative descriptive approach through an in-depth literature review of prior studies, auditing standards, and accounting theories related to inventory auditing, internal control, and audit technology. The findings indicate that an effective inventory audit cycle, supported by strong internal controls, risk-based audit approaches, and data analytics, significantly enhances the accuracy and reliability of inventory records. Proper audit procedures, including physical observation, valuation testing, and stock opname supervision, play a crucial role in detecting irregularities and preventing fraud. Furthermore, the integration of audit technology improves audit efficiency and strengthens assurance over financial reporting. The study concludes that optimizing inventory cycle audits contributes not only to fraud prevention but also to improving financial transparency, accountability, and decision-making quality within organizations.  
Kelayakan Usaha Salad Buah pada UMKM Kuliner Sehat: Tinjauan Aspek Pasar, Teknis, Manajemen, dan Keuangan Reski Aulia Putri; Anisa, Anisa; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/8sab0g55

Abstract

Cash is the most liquid asset and is highly vulnerable to errors and fraud, thereby requiring special attention in the audit process. The cash cycle audit plays a crucial role in maintaining the reliability of financial statements through the examination of internal controls and cash transactions. This study aims to analyze cash cycle audit procedures in enhancing the reliability of financial statements through a conceptual review based on relevant literature and previous studies. The research employs a qualitative approach using a literature study method, drawing on scientific journals and related academic publications. The findings indicate that the systematic implementation of cash audit procedures, including internal control testing, bank reconciliation, and substantive testing, significantly contributes to improving the accuracy and fairness of financial statements. Cash cycle audits also strengthen internal control systems while increasing the transparency and credibility of financial information. The study concludes that the cash cycle audit serves as a strategic instrument in supporting reliable and sustainable financial reporting quality.
Akuntabilitas Berbasis Amanah dalam System Pelaporan Keuangan Syariah: Persfektif Akuntansi Islam Andi Muh Nur Hidayat; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/cs8bc031

Abstract

This study examines accountability based on the concept of amanah within the Islamic financial reporting system from the perspective of Islamic accounting. Islamic financial reporting is not merely a technical process of presenting financial information, but represents a form of moral and spiritual responsibility rooted in Islamic values. The concept of amanah emphasizes honesty, justice, and transparency as core principles that guide the preparation and disclosure of financial reports. Using a qualitative and conceptual approach, this research analyzes classical Islamic thought, contemporary Islamic accounting literature, and established standards issued by regulatory and international institutions. The findings indicate that accountability in Islamic financial reporting extends beyond compliance with accounting standards and encompasses responsibility to Allah, society, and all stakeholders. The integration of maqasid al-shariah into financial reporting practices enhances the ethical quality and credibility of Islamic financial institutions. Strengthening accountability based on amanah requires consistent implementation of Islamic values, effective governance mechanisms, and continuous ethical awareness among accounting practitioners to ensure sustainable and trustworthy Islamic financial reporting.
Analisis Peran Ganda Perempuan (Studi Kasus Istri Nelayan) di Dusun Sukamulia, Desa Pohgading Timur, Lombok Timur Putri, Yati Kusuma; Masyhuri, Masyhuri; Sumitro, Sumitro
Empiricism Journal Vol. 7 No. 1: March 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/x8q42w58

Abstract

Peran ganda istri nelayan di Dusun Sukamulia berarti perempuan yang menjalankan dua jenis tugas sekaligus yaitu peran domestik dan peran publik. Mereka bukan hanya bertanggung jawab mengurus rumah dan anak, tetapi juga aktif bekerja di luar untuk membantu ekonomi keluarga. Penelitian ini mengeksplorasi faktor penyebab keluarga nelayan mengalami ketidakpastiaan pendapatan yang terus-menerus akibat faktor cuaca yang tidak menentu. Berbeda dengan penelitian sebelumnya yang lebih fokus pada dampak situasional seperti saat pandemi tanpa mengkaji faktor penyebab ketidakpastian pendapatan keluarga nelayan di suatu wilayah tertentu. Oleh krena itu, penelitian ini di fokuskan pada, istri nelayan yang melakukan peran ganda di Dusun Sukamulia, Desa pohgading Timur, Lombok Timur dijadikan sebagai objek kajian. Penelitian ini bertujuan untuk mengetahui bentuk-bentuk peran ganda yang dijalankan oleh istri nelayan serta menganalisis kontribusi mereka dalam pemenuhan kebutuhan hidup dan kesejahteraan keluarga. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus. Data diperoleh dari subjek dan informan penelitian yang dipilih melalui teknik purposive sampling, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa istri nelayan menjalankan peran domestik sekaligus peran publik melalui berbagai aktivitas ekonomi seperti menjual ikan keliling, mengolah ikan asin, menjadi buruh tani, penjahit, hingga pembantu rumah tangga dengan pendapatan harian berkisar antara Rp 50.000 hingga Rp 195.000. Kontribusi finansial tersebut dialokasikan secara prioritas untuk kebutuhan pangan, pendidikan anak, kesehatan, dan menabung. Implikasi dari penelitian ini menegaskan pentingnya pengakuan terhadap kontribusi ekonomi perempuan nelayan dan perlunya kebijakan pemberdayaan yang lebih spesifik untuk membantu mereka mengatasi ketidakpastian ekonomi serta meningkatkan status sosial mereka di masyarakat. Analysis of Women’s Dual Roles (A Case Study of Fishermen’s Wives) in Sukamulia Hamlet, East Pohgading Village, East Lombok Abstract The dual role of fishermen's wives in Sukamulia Hamlet refers to women who simultaneously perform two types of responsibilities: domestic and public roles. They are not only responsible for managing the household and children but are also actively working outside the home to support the family economy. This study explores the factors causing fishermen's families to experience constant income uncertainty due to unpredictable weather conditions. Unlike previous studies that focused more on situational impacts, such as during the pandemic, without examining the underlying causes of income instability in specific regions, this research focuses on fishermen's wives performing dual roles in Sukamulia Hamlet, East Pohgading Village, East Lombok. This study aims to identify the forms of dual roles performed by these women and analyze their contributions to meeting daily needs and family welfare. A qualitative approach with a case study method was employed. Data were obtained from subjects and informants selected through purposive sampling, using interviews, observation, and documentation techniques. Data analysis followed the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The results show that fishermen's wives carry out domestic and public roles through various economic activities such as mobile fish vending, processing salted fish, working as farm laborers, tailors, and domestic helpers, with daily earnings ranging from IDR 50,000 to IDR 195,000. These financial contributions are prioritized for food, children's education, healthcare, and savings. The implications of this study emphasize the importance of recognizing the economic contributions of fisherwomen and the need for specific empowerment policies to help them overcome economic uncertainty and improve their social status in society.
PERAN PELAKSANAAN EVALUASI PEMBELAJARAN DALAM PROSES PENDIDIKAN MAHASISWA UNU SURAKARTA Lutfia Agasiwi; Masyhuri, Masyhuri
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 3 No. 2 (2026): JURNAL MULTIDISIPLIN ILMU AKADEMIK (JMIA)  April 2026
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v3i2.9303

Abstract

Pelaksanaan evaluasi pembelajaran memiliki peran yang sangat penting dalam menunjang keberhasilan proses pendidikan mahasiswa UNU Surakarta. Kajian ini bertujuan untuk mendeskripsikan pelaksanaan evaluasi pembelajaran serta perannya terhadap peningkatan kualitas proses pendidikan mahasiswa. Pembahasan difokuskan pada empat aspek utama, yaitu perencanaan evaluasi pembelajaran, pelaksanaan evaluasi sebagai alat ukur hasil belajar mahasiswa, evaluasi sebagai umpan balik bagi dosen dan mahasiswa, serta tindak lanjut evaluasi dalam meningkatkan mutu pendidikan. Hasil kajian menunjukkan bahwa evaluasi pembelajaran yang diawali dengan perencanaan yang matang mampu membantu dosen menetapkan tujuan, indikator, instrumen, dan teknik penilaian secara objektif dan terarah. Dalam pelaksanaannya, evaluasi berfungsi untuk mengukur tingkat pemahaman, penguasaan konsep, kemampuan berpikir kritis, serta keterampilan mahasiswa dalam menerapkan ilmu yang diperoleh selama perkuliahan. Selain itu, evaluasi juga berperan sebagai umpan balik bagi dosen untuk memperbaiki metode, strategi, dan media pembelajaran, serta bagi mahasiswa untuk merefleksikan kemampuan dan kekurangan dalam belajar. Tindak lanjut dari hasil evaluasi, seperti pengayaan, remedial, dan revisi strategi pembelajaran, menjadi faktor penting dalam meningkatkan mutu pendidikan. Evaluasi pembelajaran juga berkontribusi dalam meningkatkan efektivitas proses belajar mengajar, menumbuhkan motivasi belajar mahasiswa, dan mendorong terciptanya budaya akademik yang lebih berkualitas. Dengan demikian, pelaksanaan evaluasi pembelajaran yang sistematis, objektif, dan berkelanjutan dapat menjadi dasar penting dalam meningkatkan kualitas proses pendidikan mahasiswa UNU Surakarta.
Gaya Hidup Hedonis dan Perilaku Konsumtif pada Remaja di Jereweh Kabupaten Sumbawa Barat Mardyanti, Eka Shophia; Masyhuri, Masyhuri; Sumitro, Sumitro
Empiricism Journal Vol. 7 No. 1: March 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jxypyc62

Abstract

Gaya hidup hedonis dan perilaku konsumtif pada remaja merupakan fenomena sosial yang semakin berkembang dan berpengaruh terhadap kehidupan sosial mereka. Namun, penelitian terdahulu umumnya masih membahas gaya hidup hedonis secara umum, tanpa mengkaji secara spesifik faktor-faktor yang mempengaruhinya, dampak perilaku konsumtif terhadap kehidupan sosial, serta bentuk perilaku hedonis dan konsumtif yang dominan pada konteks wilayah tertentu. Oleh karena itu, penelitian ini difokuskan pada remaja di Jereweh, Kabupaten Sumbawa Barat sebagai objek kajian. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi gaya hidup hedonis, mengidentifikasi dampak perilaku konsumtif terhadap kehidupan sosial remaja, serta mengidentifikasi aspek perilaku hedonis dan perilaku konsumtif yang paling dominan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh dari subjek dan informan penelitian yang dipilih melalui teknik purposive sampling, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa dari 10 remaja yang menjadi subjek penelitian, 5 remaja menunjukkan perilaku hedonis yang ditandai dengan kebiasaan membeli barang bermerek dan sering mengunjungi kafe tanpa mempertimbangkan anggaran. Sementara itu, 5 remaja lainnya menunjukkan perilaku konsumtif tingkat sedang, seperti membeli pakaian secara rutin meskipun tidak dibutuhkan serta membeli barang karena adanya diskon. Faktor yang mempengaruhi gaya hidup hedonis meliputi faktor internal dan eksternal. Dampak perilaku konsumtif meliputi dampak positif berupa peningkatan interaksi sosial dan kepercayaan diri, serta dampak negatif berupa perilaku pemborosan dan menurunnya stabilitas finansial. In Vitro Study of Cytotoxicity Test of Liquid Coconut Shell Smoke Gel on Periodontal Ligament Abstract Hedonistic lifestyles and consumptive behavior among adolescents are social phenomena that are increasingly developing and influencing their social lives. However, previous studies have generally discussed hedonistic lifestyles in a general manner, without specifically examining the factors that influence them, the impact of consumptive behavior on social life, and the dominant forms of hedonistic and consumptive behavior within a specific regional context. Therefore, this study focuses on adolescents in Jereweh, West Sumbawa Regency, as the object of analysis. This study aims to analyze the factors influencing hedonistic lifestyles, identify the impact of consumptive behavior on adolescents’ social lives, and determine the most dominant aspects of hedonistic and consumptive behavior. This research employs a qualitative approach using a case study method. Data were obtained from research subjects and informants selected through purposive sampling, with data collection techniques including interviews, observations, and documentation. Data analysis was conducted using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The results show that out of ten adolescents who participated as research subjects, five exhibited hedonistic behavior characterized by the habit of purchasing branded products and frequently visiting cafés without considering their budget. Meanwhile, the other five adolescents demonstrated a moderate level of consumptive behavior, such as regularly purchasing clothing despite not needing it and buying items due to discounts. The factors influencing hedonistic lifestyles include internal and external factors. The impacts of consumptive behavior include positive effects, such as increased social interaction and self-confidence, as well as negative effects, including wasteful behavior and decreased financial stability.
Peran Sosial Orang Tua dalam Pendidikan Anak (Studi Kasus pada Keluarga Nelayan di Desa Kuranji Dalang, Kecamatan Labuapi, Lombok Barat) Dewi, Nurul Aini Pamatia; Suud, Suud; Masyhuri, Masyhuri
Empiricism Journal Vol. 7 No. 2: June 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v7i2.4880

Abstract

Penelitian ini bertujuan untuk mengkaji peran sosial orang tua dalam pendidikan anak pada keluarga nelayan di Desa Kuranji Dalang, Kecamatan Labuapi, Kabupaten Lombok Barat, yang mencakup pendidikan informal, nonformal, dan formal. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data penelitian terdiri atas data primer dan data sekunder yang diperoleh dari subjek dan informan melalui teknik purposive sampling. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Data dianalisis menggunakan model Miles dan Huberman melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa peran sosial orang tua dalam pendidikan informal dilakukan melalui keteladanan, pembiasaan, penanaman nilai karakter dan moral, serta pembentukan sikap tanggung jawab, disiplin, kerja sama, dan kepedulian sosial. Dalam pendidikan nonformal, orang tua berperan dengan mendorong anak mengikuti kegiatan pembelajaran di luar sekolah, mengembangkan keterampilan sosial, membangun kemandirian, serta membantu anak beradaptasi dengan lingkungan sosial. Sementara itu, dalam pendidikan formal, orang tua berperan melalui pendampingan belajar, pemenuhan kebutuhan sekolah, komunikasi dengan guru, penanaman nilai moral dan religius, serta kerja sama dengan pihak sekolah. Dengan demikian, peran sosial orang tua pada keluarga nelayan berkontribusi penting dalam mendukung perkembangan karakter, keterampilan sosial, dan keberhasilan pendidikan anak secara menyeluruh. The Social Role of Parents in Children's Education (Case Study of Fishermen's Families in Kuranji Dalang Village, Labuapi District, West Lombok) Abstract This study aims to examine the social role of parents in children’s education among fishing families in Kuranji Dalang Village, Labuapi District, West Lombok Regency, covering informal, non-formal, and formal education. This research employed a qualitative approach using a case study method. The data consisted of primary and secondary data obtained from research subjects and informants selected through purposive sampling. Data were collected through observation, interviews, and documentation. The data were analyzed using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings show that parents’ social role in informal education is carried out through role modeling, habituation, the internalization of character and moral values, and the development of responsibility, discipline, cooperation, and social awareness. In non-formal education, parents play a role by encouraging children to participate in learning activities outside school, developing their social skills, fostering independence, and helping them adapt to their social environment. Meanwhile, in formal education, parents contribute through learning assistance at home, fulfillment of school needs, communication with teachers, the internalization of moral and religious values, and collaboration with schools. Therefore, the social role of parents in fishing families makes an important contribution to supporting children’s character development, social skills, and overall educational success.
Tinjauan Sistem Informasi Akuntansi dalam Meningkatkan Kinerja Organisasi dan Meminaliris Eror Isma Dina; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/e51m8f70

Abstract

This study examines the role of accounting information systems in enhancing organizational performance and minimizing errors through a conceptual-critical approach based on a systematic literature review. The analysis integrates perspectives of accounting information systems as socio-technical systems and internal control frameworks to explore mechanisms linking system quality, organizational processes, and error reduction. The findings indicate that accounting information systems improve decision-making quality by providing accurate, timely, and relevant information, while strengthening internal control through preventive and detective mechanisms such as validation procedures, audit trails, and access control. The effectiveness of these systems is influenced by the alignment between technological infrastructure, user competence, and organizational context. The study also highlights that errors originate not only from human factors but also from system design limitations, requiring integrated control strategies. This study provides a conceptual foundation for future empirical research on multidimensional system effectiveness.
Co-Authors Abdul Mutalib, Ahmad Achmad Sani Supriyanto Adhecelan, Herdias Adnan Putra Pratama Akbar, Ahmad Naufal Albadri, Abdun Nashir Andi Muh Nur Hidayat Anggun Suryani Hasmal Ani Suryantini Anisa Anisa Annisa Annisa Any Suryantini Appas, Herdi Arya Saputra Atika Syahra Ayu Anjana, Jinan Azrimul Azrimul Barid, Miftah Candra Nuraini, Candra Danang Manumono Desilvia Devi Astriani Dewi, Nurul Aini Pamatia Dwi Aulia Afrizka Dwidjono H. Darwanto, Dwidjono H. Dwidjono Hadi Darwanto Dyah Ethika, Dyah El, Iqbal Maulana Elis Oktaviani Eliya, Fitri Fachry Abda El Rahman Fajar, Mochammad fatimah Fatimah Febri Andany Febriyana, Siti Hardiyani febriyanti febriyanti Fitri, Vira Yuspita Ganestyani, Indah Arum Hadi, Lalu Nanda Rahman Hafid, Abd. Hairil Wadi Hamdi Hamdi Hamidsyukrie, Hamidsyukrie Hamzah, Aksi Harmaini Harmaini Harnas, Fanny Anggriani Hasibuan, Nadila Sadinda Haslinah, Haslinah Herlyna Novasari Siahaan Hernanda, Helena Agnesia Huda, Muhammad Fatchul Huda, Muhammad Fatcul Imam Malik Imam Zulkhairi Indah Pratiwi Indah Yuliana Innayah, Eka Putri Irfan, Rivaldo Isma Dina Jamhari, Jamhari Jangkung H. Mulyo, Jangkung H. Jangkung Handoyo Mulyo Jannah, Nadiatul Jannah, Putri Miftahul Johari, Fuadah Binti Julaihah, Umi Jumarni Jumarni Karina Kamista Khairil Anwar Khairunnas Rajab Khairurrozi, Khairurrozi Lestari Rahayu Waluyati Lestari, Dyah Aring Hepiana Lutfia Agasiwi Luthfiyani, Putri Wahidah Madinatul munawwarah Mahsuruddin, Mahsuruddin Mardyanti, Eka Shophia Marhamah, Binti Tsaniatul Marlef, Atika Masyhuri, Zilly Arsyika Meldona Mila Noviana, Mila Mualim, Rojif Muhammad Fadhli Muhammad Ilyas Muhammad Imam, Muhammad Naila Zalzabilah Nanik Wahyuni ‎ Natelda Rosaldiah Timisela Ni Made Novi Suryanti Ningsih, B. Sri Mulia Nisa'uzzakiyyah, Nabilah Nismulwiah, Nismulwiah Novi Arfarita Nur Aliyah Rahma Saleh Nur Asnawi Nur Aulia, Sendi Nur Aznisyah Nurhadi Nurhidayah Nurhidayah Nursaptini Nursaptini Nurvadillah, Nurvadillah Pardiman Pardiman Pradanimas, Aqilla Pranata, Ahmad Adi Putri Adinda, Rosa Gita Putri, Juliandari Putri, Selviana Dwi Putri, Yati Kusuma Qaderi, Sabza Gol R. Waluyati, Lestari Raden Mohamad Herdian Bhakti Rahayu Relawati Rahmah Nur Aqilah Randina, Nina Reski Aulia Putri Ris Hadi Purwanto Rohmani, Zuliana S Siswanto SAKTYANU K. DERMOREDJO SALSABILA, ANDI APRILIANA Salsabila, Nada Sarifuddin Andreadi Sarina Sarina Sasnika, Epa Senawi septiana Rahayu Siadari, Ulidesi Siregar, Abi Pratiwa Siti Nurwahidah, Siti Slamet Hartono Sri Widodo Subhan Ajrin Sudirman Sugiarto , Sugiarto Sukardi Sukardi Sulastri, Dewi Sumitro Supraini, Deny Suryani Hasmal, Anggun Sutrantiyas, Roichana Rachma Suud Suud, Suud Suud, Muhammad Syafruddin Syafruddin Syam, Nur Afifah Takaya Higuchi, Takaya Taufikurahman, Taufikurahman Temy Indrayanti Tri Anggraeni Kusumastuti Tri Yulianto Trisiwi Wahyu Widayati Ubaidillah Ubaidillah Ulya, Solihatul umi barokah Utomo, Jepri Vivin Maharani Ekowati Wadi, Hairil Wahidah, Ananda Wahyuni, Baiq Tri Waluyati, Lestari Widiarni, Finta Yasid Yasid Yulita Kurniawaty Asra Yunastiti Purwaningsih, Yunastiti Yuslenita Muda Yusni, Wahyudi Zaen, Adhelia Husnainy Zainul Hasani, Muhammad Zhafirah, Altaf ZM, Hamidsyukrie Zulkifli Zulkifli Zulkifli Zulkifli