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All Journal Saintia Matematika Ilmiah Manajemen Bisnis Indonesian Journal of Science and Mathematics Education Jurnal FARMAKU (Farmasi Muhammadiyah Kuningan) Journal of Community Development Jurnal Manajemen Maranatha
Meiliani Meiliani
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Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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Pendekatan Pengawasan Internal dalam Pencegahan Fraud: Peran Moderator Audit Intern Iman Kadarman; Meiliani Meiliani; Arif Santoso
Ilmiah Manajemen Bisnis VOL. 19, NO. 2 JULI - DESEMBER 2019
Publisher : Ilmiah Manajemen Bisnis

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Abstract

Abstract — The phenomenon of fraud in the government becomes a challenge for the effectiveness of internal control to reduce the risk of the threat. Since COSO identifes informal and formal aspects within the framework of the internal control, soft control and hard control are two internal control approaches that need to be applied. The presence of the internal audit is a function that cannot be ignored in strengthening the internal control system. This study aimed to investigate the role of internal audit of the effect of soft control and hard control on the fraud prevention of fnancial statements in the Local Government of Bengkulu City. One hundred and forty-fve fnancial management offcials at OPD Bengkulu City were surveyed. The results of data analysis show that (1) the soft control partly has a signifcant effect on the fraud prevention, only on the commitment on competence, and the responsibility and authority delegation; (2) the hard control partly and signifcantly influences the fraud prevention only on the performance review, the information system control, and the documenting; (3) the internal audit moderates partly the effect of the soft control on the fraud prevention only on the commitment on competence, the responsibility and authority delegation; the assurance activity, the consulting activity, the commitment on competence and assurance activity, and positive leadership and the assurance activity; and (4) the internal audit partly moderates the effect of the hard control on the fraud prevention on the performance review, the information system control, and the. Discussion and implication are discussed. Keywords— Financial statement, Fraud, Hard control, Internal audit, Soft control
METODE SUBGRADIEN PADA FUNGSI NONSMOOTH Meiliani Meiliani; Iryanto Iryanto; Esther S. M. Nababan
Saintia Matematika Vol 1, No 4 (2013): Saintia Matematika Juli 2013
Publisher : Universitas Sumatera Utara

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Fungsi nonlinier yang variabelnya mutlak merupakan fungsi nonsmoothyang turunannya dapat diselesaikan dengan metode Subgradien. Sebuah vektorrf 2 Rn adalah subgradien dari f : R ! Rn pada μ 2 dom f jika f(u) >f(μ) + rf(μ)T (u − μ) 8u 2 dom f. Jika f terdifferensialkan maka rf(μ) adalahsubgradien dari f pada μ. Subgradien pada fungsi yang variabelnya mutlak memilikinilai yang berbeda pada saat variabel fungsi tersebut menuju x+ dan x− begitu jugapada saat menuju y+ dan y−. Pada fungsi nonlinier yang variabelnya memilikiderajat tertentu merupakan gabungan dari beberapa segmen fungsi nonsmooth se-hingga kurva fungsi akan terlihat seperti fungsi smooth, namun untuk derajat yangsangat besar,kurva fungsi tersebut akan terlihat jelas sebagai fungsi nonsmooth.
Analisis Kadar Sodium Lauryl Sulfate (SLS) pada Pasta Gigi berbagai Merk dengan Metode Spektrofotometri UV-Vis Maesaroh, Imas; Meiliani, Meiliani
Jurnal Farmaku (Farmasi Muhammadiyah Kuningan) Vol. 9 No. 1 (2024): Volume 9 Nomor 1 Maret 2024
Publisher : STIKes Muhammadiyah Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55093/jfarmaku.v9i1.439

Abstract

Salah satu produk kosmetik yang digunakan oleh masyarakat secara luas adalah pasta gigi. Pasta gigi terdiri dari beberapa bahan penting seperti bahan abrasif, bahan aktif, pengikat, aditif dan detergen. Salah satu bahan yang digunakan dalam pasta gigi adalah Sodium Lauryl Sulfate (SLS), dimana dalam jumlah yang tepat dapat membantu menghilangkan plak dan memperkuat gigi. Namun, jika digunakan dalam jumlah yang berlebihan dapat menyebabkan efek samping seperti iritasi mulut dan alergi. Oleh karena itu, dibutuhkan kehati-hatian dalam memilih pasta gigi yang sesuai dengan kebutuhan dan dalam batas toleransi tubuh. Tujuan penelitian ini adalah untuk melakukan analisis kadar SLS pada 6 sampel pasta gigi berbagai merk (A, B, C, D, E, dan F) dengan metode Methilen Blue Active Surfactant (MBAS) menggunakan instrument Spektrofotometri UV-Vis dengan panjang gelombang 591 nm. Design penelitian ini yaitu penelitian pengujian laboratorium secara kuantitatif. Hasil penelitian menunjukkan bahwa dari 6 sampel pasta gigi semuanya mengandung SLS melebihi batas aman yaitu melebihi 2% dimana kadar SLS terendah terdapat pada sampel C sebesar 2,149% dan kadar SLS tertinggi terdapat pada sampel A sebesar 4,015%.
Student Resource on Newton’s Law Concepts Reviewing from Gender: Identification Using Open-Ended Questions Meiliani, Meiliani; Tanti, Tanti; Sulman, Fauzan
Indonesian Journal of Science and Mathematics Education Vol. 4 No. 3 (2021): Indonesian Journal of Science and Mathematics Education
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijsme.v4i3.10177

Abstract

This article aims to find out the resources activated by students in solving Newton’s laws in terms of gender. This research is a quantitative descriptive study with two open test instruments. This research was conducted on 10th-grade students at SMK N 1 Muaro Jambi with 11 female students and 11 male students. The facts obtained in this study indicate that students’ thinking about Newton’s law is still lacking during the learning process. Based on the analysis results of the level of understanding of student concepts, female students understand better than male students. Overall, students fail to summon relevant knowledge when facing problems in the form of phenomena. In addition, they failed to use the knowledge they gained to answer questions. Students’ abilities are activated when they understand a phenomenon influenced by students’ original ideas from their personal experiences.
Pergeseran struktur jangkar karir dominan: Bukti pada karyawan media cetak Meiliani, Meiliani; Nugroho, Raga Arie Sagita; Widjaja, Jahja Hamdani
Jurnal Manajemen Maranatha Vol 22 No 2 (2023): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v22i2.6162

Abstract

Career anchor is an intrinsic motivation that drives an individual to pursue what they want to achieve in their career goals. The aim of this study is to reveal individuals internal career orientations using the concept of career anchors. This research is a case study to uncover the dominant career anchor, assess group-based career anchors, and analyze the relationship between career anchors to understand the shifting structure and content of the career anchor concept. Using the purposive sampling method, 49 employees working in a print media company in Bengkulu Province were selected as informants and asked to fill out an online questionnaire. Valid data were analyzed using an octagonal diagram. The results revealed that economic security emerged as the dominant career anchor followed by multiple career anchors. Autonomy, challenge, and service career anchors were not appealing to them. The needs-based career anchors consisting of economic security, geographic stability, and lifestyle was the most preferred group-based anchor categories among the respondents and proved that various career anchors become work goals. However, no employee chose the values-needs career anchor. It was found that all career anchor relationships were complementary. These results question the concept that an individual only has one dominant career anchor and contribute to the concept of multiple career anchors. The print media employees themselves prefer to perform all kinds of work that can meet their basic needs rather than being creative. It is recommended that companies can create flexibility in employee work that accommodate these needs so that they can be innovative.
Penggunaan Artificial Intelligence dalam Penyusunan Kontrak Digital: Analisis Validitas dan Kepastian Hukum di Indonesia Novel, Mochamad; Ardianto, Brenda Christy; Athayya, Keira Adzra; Meiliani, Meiliani; Yuwono, Lila Graciella
Journal of Community Development Vol. 6 No. 1 (2025): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i1.1758

Abstract

Pemanfaatan Kecerdasan Buatan (AI) dalam penyusunan kontrak digital di Indonesia tidak mengurangi keabsahan kontrak secara substansial. Keabsahan kontrak secara esensial tetap ditentukan oleh terpenuhinya empat syarat sah perjanjian, yaitu kesepakatan, kapasitas pihak, objek tertentu, dan kausa yang halal, sebagaimana diatur dalam Pasal 1320 Kitab Undang-Undang Hukum Perdata. Dalam hal ini, AI hanya berfungsi sebagai alat teknologi untuk mempercepat dan menyederhanakan proses penyusunan draf, dan bukan merupakan subjek hukum. Kontrak digital yang dihasilkan AI juga tetap memiliki kedudukan hukum yang sah dan dapat ditegakkan selama mematuhi ketentuan Undang-Undang Informasi dan Transaksi Elektronik (UU ITE) dan menggunakan tanda tangan elektronik yang diakui. Meskipun AI menawarkan potensi besar untuk meningkatkan efektivitas dan efisiensi drafting, penerapannya menimbulkan tantangan hukum, termasuk isu tanggung jawab jika terjadi kesalahan — di mana tanggung jawab tetap berada pada pengguna atau penyedia teknologi, bukan pada AI itu sendiri — serta masalah perlindungan data pribadi sesuai UU PDP. Oleh karena itu, penelitian ini menyimpulkan adanya urgensi untuk membentuk regulasi yang lebih fleksibel dan komprehensif guna memberikan kepastian hukum dan mengantisipasi perkembangan teknologi AI dalam praktik hukum kontrak di Indonesia.
Co-Authors Ardianto, Brenda Christy Arif Santoso Arindra, Ida Bagus Athayya, Keira Adzra Darmayana, I Wayan Esther S. M. Nababan Fauzan Sulman Iman Kadarman Imas Maesaroh Jahja Hamdani Widjaja Mochamad Novel Nugroho, Raga Arie Sagita Tanti Tanti Yuwono, Lila Graciella