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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Mimbar PGSD Undiksha eUREKA : Jurnal Penelitian Mahasiswa Teknik Sipil dan Teknik Kimia Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Sistemasi: Jurnal Sistem Informasi JURNAL MEDIA INFORMATIKA BUDIDARMA JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RJABM (Research Journal of Accounting and Business Management) SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu International Journal of Natural Science and Engineering Jurnal Kreativitas PKM JURTEKSI Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Building of Informatics, Technology and Science Ta'lim al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah E-Coops-Day : Jurnal Ilmiah Abdimas MAHESA : Malahayati Health Student Journal Griya Journal of Mathematics Education and Application J.Abdimas: Community Health Abditeknika - Jurnal Pengabdian Kepada Masyarakat Journal of Rural and Urban Community Empowerment INVOICE : JURNAL ILMU AKUNTANSI Journal of Applied Nursing and Health Wiga : Jurnal Penelitian Ilmu Ekonomi Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Journal of Nursing Invention Studi Akuntansi, Keuangan, dan Manajemen Jurnal Basicedu Jurnal Pengabdian Masyarakat Bhinneka Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) OMNICODE Journal (Omnicompetence Community Developement Journal) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IIJSE International Journal of Economic Research and Financial Accounting MARAS : Jurnal Penelitian Multidisplin Al-Qalam: Jurnal Kajian Islam Dan Pendidikan Jurnal Ekualisasi Jurnal Pendidikan Refleksi Optimum: Jurnal Ekonomi dan Pembangunan Atestasi : Jurnal Ilmiah Akuntansi As-Sulthan Journal of Education Borneo Nursing Journal
Mira Mira
Balai Besar Riset Sosial Ekonomi, Kementrian Kelautan dan Perikanan Jalan KS Tubun Petamburan VI Jakarta 10260 Telepon 021-53650162
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Audit Fee Stickiness, CEO Narcissism, and Tax Avoidance in IDX-Listed Manufacturing Firms (2020–2022) Mira, Mira; Masrullah, Masrullah; Mursalim, Nur Ainun
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the relationship between audit fee stickiness, CEO narcissism, and tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Audit fee stickiness occurs when changes in expected audit fees do not align proportionally with actual audit fee changes. CEO narcissism, characterized by excessive self-admiration and a strong desire for dominance, can influence corporate decision-making, including tax avoidance strategies. Tax avoidance, often viewed as strategic tax planning, aims to minimize corporate tax liabilities while complying with tax regulations. Using a quantitative approach, this study employs multiple regression analysis to assess the impact of CEO narcissism on tax avoidance and the moderating effect of audit fee stickiness. The findings indicate that narcissistic CEOs tend to engage in aggressive tax planning, increasing the likelihood of tax avoidance. Additionally, audit fee stickiness moderates this relationship, as firms with high audit fee stickiness exhibit lower levels of tax avoidance due to stronger auditor oversight. The study further reveals that tax savings from avoidance strategies affect cost stickiness, with implications for managerial decision-making. These results highlight the importance of understanding CEO personality traits in corporate governance and tax strategies. Regulators and auditors should consider CEO psychological factors when assessing tax compliance risks. Furthermore, firms should balance cost efficiency and ethical financial practices to maintain long-term sustainability and corporate reputation. This study contributes to the literature on tax avoidance, audit fee behavior, and the role of executive characteristics in financial decision-making.
Pelatihan Pemanfaatan Basis Data Aplikasi Buku Tamu Bagi Perangkat Desa Cipta Karya Yuliana, Yuliana; Mira, Mira; Charley, Charley
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 6 No. 4 (2023): Oktober 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i4.2841

Abstract

Ciptakarya Village has an official village website as an information center and means of publishing all the potential that exists in the Village. Continuing the ongoing dedication to website development, data is then needed to develop a Database System on the web profile of the Cipta Karya village. This service activity aims to empower village officials through introduction and assistance in introducing the importance of Database management in the Guestbook application. In carrying out this service activity, the methods applied are 1) Socialization of activities, 2 Presentation of material by recognizing the basic benefits of data, 3) Training and assistance in using the guest book application, 4) Evaluation. The result of this service activity is a guest book application for the creative work village in managing data on visitors who visit the village office.Keywords: database; guest book; village apparatus  Abstrak: Desa Ciptakarya memiliki website resmi desa sebagai pusat informasi dan sarana publikasi semua potensi yang ada di Desa. Melanjutkan pengabdian yang berjalan pada pengembangan website, maka selanjutnya dibutuhkan data dalam melakukan pengembangan  Sistem Basis Data  pada web profile desa cipta karya. Kegiatan pengabdian ini bertujuan untuk memperdayakan perangkat desa melalui pengenalan dan pendampingan dalam mengenal pentingnya pengelolaan Basis Data dalam aplikasi Buku Tamu. Dalam pelaksanaan kegiatan pengabdian ini metode yang diterapkan adalah 1) Sosialisasi kegiatan, 2)Pemaparan materi dengan mengenal manfaat basis data 3)Pelatihan dan pendampingan penggunaan aplikasi buku tamu, 4) Evaluasi. Hasil dari kegiatan pengabdian ini adalah aplikasi buku tamu untuk desa cipta karya dalam mengelola data pengunjung yang berkunjung di kantor desa.Kata kunci: basis data; buku tamu; perangkat desa
Pendampingan untuk Pengelolaan Web Profile Organisasi Koperasi Wanita Pengusaha Indonesia (KOWAPI) cabang Bengkayang p, noviyanti; Mira, Mira; Sari, Maya
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 6 No. 4 (2023): Oktober 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i4.2846

Abstract

Service activities at the Indonesian Women Entrepreneurs Cooperative Organization or usually abbreviated as KOWAPI are continuous service activities from previous service activities in 2022. The 2022 service focuses on creating a web profile for the KOWAPI organization. Based on the problems that partners are currently experiencing, namely a lack of understanding regarding digitalization and website literacy, the KOWAPI organization requested that the Shanti Bhuana Institute lecturers return to carrying out service that focuses on assistance in managing the existing web profile. Mentoring activities are carried out so that the KOWAPI organization's web profile can continue to be updated, so that it can help the development of the organization. The assistance provided focuses on creating news content, managing the website dashboard, and updating the home dashboard by including video content and photos of KOWAPI organizational activities.             Keywords: mentoring; web managing; kowapi; service.  Abstrak: Kegiatan pengabdian di Organisasi Koperasi Wanita Pengusaha Indonesia atau biasa disingkat KOWAPI merupakan kegiatan pengabdian berkelanjutan dari kegiatan pengabdian sebelumnya di tahun 2022. Pada pengabdian tahun 2022 berfokus pada pembuatan web profile untuk organisasi KOWAPI. Berdasarkan permasalahan yang mitra alami saat ini, yaitu kurangnya pemahaman berkaitan dengan digitalisasi dan literasi website, organisasi KOWAPI meminta agar pihak Dosen Institut Shanti Bhuana kembali melakukan pengabdian yang berfokus pada pendampingan dalam pengelolaan web profile yang sudah ada saat ini. Kegiatan pendampingan dilakukan agar web profile organisasi KOWAPI dapat terus diupdate, sehingga dapat membantu untuk perkembangan organisasi tersebut. Pendampingan yang dilakukan berfokus pada pembuatan konten berita, pengelolaan dashboard website, dan update dashboard beranda dengan memasukkan konten video dan foto-foto kegiatan organisai KOWAPI. Kata kunci: pendampingan; pengelolaan web; kowapi; pengabdian.
Pelatihan Pelaksanaan Bantuan Hidup Dasar (BHD) di Universitas Muhammadiyah Banjarmasin Daud, Izma; Mira, Mira; Wulan, Diah Retno
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 7 (2024): Volume 7 No 7 2024
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i7.15312

Abstract

ABSTRAK Bantuan Hidup Dasar (BHD) merupakan suatu keadaan darurat karena dapat mengancam jiwa dan memerlukan tindakan segera dan tepat. Resusitasi jantung paru (RJP) memiliki peran krusial dalam kegawatdaruratan karena dapat menyelamatkan nyawa. Pelatihan RJP sangat diperlukan karena orang yang terlatih dapat membuat perbedaan besar dalam situasi darurat. Pelatihan BHD di masyarakat adalah metode yang efektif untuk meningkatkan pemahaman dan keterampilan masyarakat dalam memberikan pertolongan pertama pada kasus henti jantung. Kegiatan Pengabdian kepada Masyarakat (PkM) bertujuan untuk meningkatkan pengetahuan dan keterampilan kelompok sasaran tentang pelaksanaan Bantuan Hidup Dasar pada orang dengan Henti jantung. Kegiatan PkM dilaksanakan tanggal 04 Januari 2024 dengan sasaran seluruh tenaga kependidikan dan tenaga outsourcing di Universitas Muhammadiyah Banjarmasin berjumlah 26 orang. Metode pelaksanaan PkM menggunakan metode pembelajaran problem-based learning dan skill demonstration. Hasil kegiatan PkM menunjukkan terdapat peningkatan yang signifikan dalam pengetahuan dan keterampilan peserta dengan nilai selisih pretest - post test  36,87 untuk pengetahuan dan nilai selisih pretest - post test  47,4 untuk keterampilan yang menunjukkan adanya efektivitas dalam meningkatkan pemahaman peserta didik terhadap materi yang disampaikan. Kata Kunci: Pelatihan, Bantuan Hidup Dasar  ABSTRACT Basic Life Support (BHD) is an emergency because it can be life-threatening and requires immediate and appropriate action. Cardiopulmonary resuscitation (CPR) has a crucial role in emergencies because it can save lives. CPR training is very necessary because a trained person can make a big difference in an emergency situation. BHD training in the community is an effective method for increasing community understanding and skills in providing first aid in cases of cardiac arrest. Community Service Activities (PkM) aim to increase the knowledge and skills of the target group regarding the implementation of Basic Life Support for people with cardiac arrest. The PkM activity was carried out on January 4 2024 with the target of all education staff and outsourcing staff at Muhammadiyah University Banjarmasin totaling 26 people. The PkM implementation method uses problem-based learning and skill demonstration methods. The results of PkM activities show that there is a significant increase in participants' knowledge and skills with a pretest - post test difference score of 36.87 for knowledge and a pretest - post test difference score of 47.4 for skills which shows effectiveness in increasing students' understanding of the material presented. . Keywords: Training, Basic Life Support
PENINGKATAN MUTU PENDIDIKAN DENGAN MEMANFAATKAN TEKNOLOGI INFORMASI DAN KOMUNIKASI Gudiato, Candra; Mira, Mira; Kusnanto, Kusnanto; Cahyaningtyas, Christian
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.19725

Abstract

ABSTRAKPerkembangan teknologi informasi dan komunikasi yang pesat tidak dapat dihindari dan berpengaruh signifikan pada dunia pendidikan. Dunia pendidikan terus mendapat tekanan untuk selalu beradaptasi dengan perkembangan teknologi guna meningkatkan kualitas pendidikan. Oleh karena itu, sumber daya manusia yang berkompetensi menjadi suatu keharusan. Sehingga diadakan pelatihan dan pengembangan terkait dengan penggunaan teknologi informasi dan komunikasi. Pelaksanaan kegiatan tersebut dilaksanakan di salah satu sekolah di perbatasan, yaitu SMPN 1 Teriak, Kecamatan Teriak, Kabupaten Bengkayang, Provinsi Kalimantan barat . Pelaksanaan pelatihan dan pengembangan ini melalui program Pengabdian kepada Masyarakat (PkM). Pada kegiatan ini berfokus pada penggunaan microsoft office seperti word, power point dan excel. Dengan adanya kegiatan pelatihan dan pengembangan ini diharapkan kualitas sumber daya manusia akan meningkat. Sehingga mutu pendidikan di SMPN 1 Teriak secara otomatis juga akan meningkat. Selain itu diharapkan siswa yang mengikuti pelatihan ini dapat mengembangkan keterampilan dalam teknologi yang mungkin akan diperlukan oleh siswa dikemudian hari. Pelaksanaan pelatihan ini dilakukan secara offline dengan diikuti oleh seluruh guru, tenaga kependidikan (staff) dan beberapa siswa. Hasil dari adanya pelatihan ini adalah peserta lebih mengetahui manfaat teknologi dalam dunia pendidikan dan mengetahui cara mengoperasikan teknologi komputer dengan baik, peserta dapat secara langsung mempraktekkan terkait dengan apa yang telah dipelajari pada pelatihan tersebut. Berdasarkan kuesioner yang dibagikan di akhir kegiatan juga menunjukkan nilai rata-rata 4.051 dari nilai maksimal 5 untuk kegiatan Pelatihan yang telah dilangsungkan. Kata kunci: TIK; microsoft office; pelatihan teknologi ABSTRACTThe rapid development of information and communication technology cannot be avoided and has a significant impact on the world of education. The world of education continues to be under pressure to always adapt to technological developments in order to improve the quality of education. Therefore, competent human resources are a must. So that training and development is held related to the use of information and communication technology. This activity was carried out at one of the schools on the border, namely SMPN 1 Teriak, Teriak District, Bengkayang Regency, West Kalimantan Province. This training and development is carried out through the Community Service (PkM) program. This activity focuses on using Microsoft Office such as Word, Power Point and Excel. With this training and development activity, it is hoped that the quality of human resources will increase. So the quality of education at SMPN 1 Teriak will automatically increase. In addition, it is hoped that students who take part in this training can develop skills in technology that students may need in the future. This training was carried out offline and was attended by all teachers, education staff (staff) and several students. The result of this training is that participants know more about the benefits of technology in the world of education and know how to operate computer technology well, participants can directly practice what they have learned in the training. Based on the questionnaire distributed at the end of the activity, it also showed an average score of 4,051 out of a maximum score of 5 for the training activities that had taken place.Keywords: ICT; microsoft office; technology training.
Effectiveness of Progressive Muscle Relaxation on Pain and Sleep Quality in Lung Cancer Patients Undergoing Chemotherapy: A Quasi-Experimental Study Mira, Mira; Daud, Izma; Ruwaida, Laiya; Mahmud, Mahmud; Ariani, Mahrida Dwi
Journal of Applied Nursing and Health Vol. 7 No. 3 (2025): Journal of Applied Nursing and Health
Publisher : Chakra Brahmanda Lentera Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55018/janh.v7i3.395

Abstract

Background: Pain and sleep disturbances are common among lung cancer patients undergoing chemotherapy, negatively affecting comfort and quality of life. Progressive Muscle Relaxation (PMR) is a non-pharmacological intervention that potentially alleviates these issues. However, few studies have specifically examined the effects of PMR on chemotherapy-induced symptoms in lung cancer patients, particularly in Indonesia. Methods: A quasi-experimental pretest–posttest study with a control group was conducted in Banjarmasin, Indonesia, involving 60 purposively selected lung cancer patients. Participants were assigned to an intervention group (n = 30) and a control group (n = 30). The intervention group performed daily PMR exercises for 14 consecutive days, while the control group received standard care. Pain was measured using the Numeric Rating Scale (NRS), and sleep quality was assessed using the Pittsburgh Sleep Quality Index (PSQI). Data were analyzed using the Wilcoxon signed-rank test, and ethical approval was obtained from the institutional review board. Results: Demographic characteristics were comparable between groups. After the intervention, pain levels decreased significantly in the intervention group, with 40% reporting mild pain and 53.3% moderate pain, compared to the control group, where 66.7% reported moderate pain and 33.3% severe pain. All participants in the intervention group achieved good sleep quality, while no improvements were observed in the control group. Between-group differences were statistically significant (p < 0.05). Conclusion: PMR effectively reduces pain and improves sleep quality in lung cancer patients undergoing chemotherapy. This study provides new evidence on the application of PMR in supportive care for lung cancer patients in Indonesia.
Meningkatkan Logika Pemrograman Siswa SMK Melalui Pelatihan Pengenalan Flowchart dan Pseudocode Cahyaningtyas, Christian; Mira, Mira; Gudiato, Candra; Silvester, Silvester
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.673

Abstract

SMK Negeri 1 Bengkayang merupakan salah satu SMK yang berlokasi di Kabupaten Bengkayang, Kalimantan Barat. Salah satu jurusan di sekolah tersebut adalah jurusan Rekayasa Perangkat Lunak (RPL). Salah satu kompetensi dasar yang harus dikuasai oleh siswa jurusan Rekayasa Perangkat Lunak adalah kemampuan memahami dan membangun logika pemrograman secara benar. Oleh karena itu, perlu adanya kegiatan pelatihan pengenalan flowchart dan pseudocode sebagai upaya meningkatkan kemampuan berpikir logis serta sistematis. Adapun kegiatan pelatihan pengenalan flowchart dan pseudocode telah berjalan dengan baik dan lancar serta kegiatan tersebut juga telah mencapai tujuan yang diharapkan. Siswa mendapatkan pemahaman yang lebih mendalam mengenai keterkaitan antara pseudocode dan flowchart yang dapat digunakan sebagai dasar dari perancangan program. Dengan mengkombinasikan antara teori dan praktik secara langsung menggunakan bantuan aplikasi berbasis website, maka proses pembelajaran menjadi lebih interaktif dan mudah dipahami. Selain itu Feedback  yang diberikan oleh siswa menunjukkan respons yang sangat baik dan positif. Hal ini menunjukkan bahwa pelatihan ini dinilai sangat menarik, mudah dipahami dan sangat bermanfaat bagi siswa jurusan Rekayasa Perangkat Lunak untuk meningkatkan logika pemrograman.
Pemanfaatan Media Sosial dalam Meningkatkan Pengetahuan dan Sikap Ibu tentang Deteksi Dini Dehidrasi pada Anak Diare Mira, Mira; Yuhansyah, Yuhansyah; Daud, Izma; Masniah, Masniah; Apsari, Rosvita Maulida
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 8, No 12 (2025): Volume 8 No 12 (2025)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v8i12.22037

Abstract

ABSTRAK Diare masih menjadi salah satu penyebab utama kematian pada anak balita di negara berkembang, terutama karena komplikasi dehidrasi yang tidak terdeteksi secara dini. Data Puskesmas Pekauman Banjarmasin menunjukkan bahwa pada Januari-Agustus 2024 terdapat 161 kasus diare pada balita. Selain itu, hasil survei menunjukkan adanya ketidakpuasan pasien terhadap layanan rawat jalan, khususnya dalam aspek edukasi kesehatan. Di era digital, media sosial menjadi sumber informasi kesehatan yang populer dan potensial digunakan sebagai sarana edukatif. Penelitian menunjukkan bahwa orang tua dengan literasi kesehatan yang baik cenderung memanfaatkan media sosial untuk memperoleh informasi kesehatan anak. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan sikap ibu dalam mendeteksi dini dehidrasi pada anak diare melalui pemanfaatan media sosial, sekaligus mengevaluasi kepuasan mitra dan responden terhadap program yang diberikan. Kegiatan dilaksanakan di wilayah kerja Puskesmas Pekauman Banjarmasin menggunakan metode partisipatif yang mencakup empat tahapan utama: pelaksanaan program, keterlibatan mitra, evaluasi kegiatan, dan perencanaan keberlanjutan program. Intervensi dilakukan melalui penyuluhan daring menggunakan WhatsApp dan Instagram yang dilengkapi dengan infografis dan video edukatif. Hasil evaluasi menunjukkan peningkatan signifikan pada tingkat pengetahuan dan sikap responden. Sebelum intervensi, mayoritas ibu berada pada kategori pengetahuan dan sikap kurang. Setelah intervensi, 81,6% responden memiliki pengetahuan baik dan 94,7% menunjukkan sikap sangat baik terhadap deteksi dini dehidrasi. Seluruh responden juga menyatakan media sosial sangat membantu pemahaman materi. Kegiatan ini menghasilkan luaran berupa poster edukasi digital, infografis, dan video edukasi. Pemanfaatan media sosial terbukti efektif sebagai strategi promosi kesehatan yang aplikatif dan berkelanjutan dalam pemberdayaan ibu terhadap pencegahan komplikasi diare pada anak Kata Kunci: Media Sosial, Diare, Dehidrasi, Pengetahuan dan Sikap Ibu    ABSTRACT Diarrhea remains one of the leading causes of death among children under five in developing countries, primarily due to dehydration complications that often go undetected at an early stage. Data from Pekauman Public Health Center (Puskesmas Pekauman) in Banjarmasin recorded 161 cases of diarrhea among children under five from January to August 2024. Moreover, survey results indicated patient dissatisfaction with outpatient services, particularly in the aspect of health education. In the digital era, social media has emerged as a popular and potentially effective source of health information, and research shows that parents with good health literacy are more likely to use social media to seek child health information. This community service program aimed to improve mothers’ knowledge and attitudes in the early detection of dehydration in children with diarrhea by utilizing social media, while also evaluating partner and participant satisfaction with the program. The activity was carried out in the working area of Pekauman Public Health Center, Banjarmasin, using a participatory method that included four key stages: program implementation, partner involvement, activity evaluation, and sustainability planning. The intervention was conducted through online health education using WhatsApp and Instagram, supported by infographics and educational videos. Evaluation results showed a significant increase in respondents' knowledge and attitudes. Before the intervention, most mothers were categorized as having low knowledge and poor attitudes. After the intervention, 81.6% of respondents demonstrated good knowledge, and 94.7% showed a very positive attitude toward early detection of dehydration. All respondents also stated that social media greatly facilitated their understanding of the material. The program produced outcomes in the form of digital educational posters, infographics, and videos. The use of social media proved effective as a practical and sustainable health promotion strategy for empowering mothers in preventing diarrhea-related complications in children Keywords: Social Media, Diarrhea, Dehydration, Maternal Knowledge and Attitudes.
ANALISIS DAMPAK KELEMAHAN SISTEM INFORMASI DAN PENGENDALIAN INTERNAL PADA LEMBAGA KEUANGAN : Studi Kasus PD BPR Bestari Tanjungpinang Melati, Sekar; Novrina, Putri Dwi; Septiana, Diva Aulia; Mira, Mira; Sari, Miltha Amelia
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.8729

Abstract

Financial institutions play an important role in the economy, providing services that support financial transactions and investments, one of which is PD BPR Bestari Tanjungpinang, behind its very important role, it can experience fraud. Fraud is an act of deception or fraud carried out with the intention of benefiting oneself or harming others, this study was conducted to analyze the impact of weaknesses in information systems and internal controls at PD BPR Bestari Tanjungpinang, and to examine how these factors contribute to financial losses and operational disruptions and how to improve internal control using qualitative research methods with a case study approach and literature study. The results of the study revealed that weak separation of duties, internal supervision, and information system security contributed greatly to corrupt practices carried out systematically by bank management and employees. This study emphasizes the importance of strengthening internal control, increasing external supervision, and ethics education for all employees to prevent fraud from recurring in the future.
EFEKTIVITAS LABORATORIUM BAHASA DALAM MENINGKATKAN KETERAMPILAN MENYIMAK (MAHARAH ISTIMA') SISWA MADRASAH ALIYAH Abdullah, Abdullah; Junaidi, Ahmad Syafa'at; Mira, Mira
As-Sulthan Journal of Education Vol. 3 No. 1 (2026): Januari
Publisher : As-Sulthan Journal of Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effectiveness of using a language laboratory to improve Arabic listening skills (Maharah Istima') among students. The conventional teaching of listening skills often faces challenges due to the lack of engaging media, resulting in suboptimal student comprehension. This research employed a quantitative approach with a quasi-experimental design involving a pre-test and post-test control group. The research was conducted at Ma'had Darul Lughah wad Da'wah, Pasuruan, with a sample of 40 first-grade Aliyah students divided into an experimental group and a control group. Data were collected through observations, interviews, and tests, and then analyzed using the t-test formula. The findings revealed a significant difference between the two groups. The experimental group achieved a mean post-test score of 72 (categorized as Good), while the control group scored 59 (categorized as Poor). The t-test analysis showed that the t-count (5.37) was higher than the t-table (2.09) at a 5% significance level. Therefore, it is concluded that the use of a language laboratory is effective and significantly improves students' Arabic listening skills compared to conventional methods.
Co-Authors Abdullah Abdullah Adingrat, Andi Arifwangsa Aditya, Irsyak Adziem, Faidul Afwah, Nur Aisyah Viedar, Listya Akbar Akbar Akila , Nur ali, Rita Aliya, Kesya Shafa Amalia, Khalisah Amalia, Triana Amraini, Amraini Anaguna, Nursyam Anastasya, Resky Angguna Anti, Anti Aprillia, Hanura Apsari, Rosvita Maulida Ardani, Cindy Ardiyanto, Rasyifa Adila Ariani, Mahrida Dwi Ariyani, Mahridha Dwi Arman, Andi Asih, Finda Fiji Asih, Rinda Asmarani Nur Astuti, Wiwid Awalia, Milzha Azira, Ayani Dinasti Badollahi, Ismail Basir, Basri Budi Setiawan Cahyaningtyas, Christian Charley, Charley Dedy Fadli, M. Wahyuniar Faidul Adzim, Faidul Fiji Asih, Finda Firman syah Fitriani Fitriani Gemita, Detri Heri Gudiato, Candra Gusdiandi, Hendy Gustina, Indah Hakiki, Ismi Della Haria Saputri Heriani, Novia Heryadi, Yadi Hidayati, Dinda Gustri Hidayatullah, Kikin Hindriyanto Dwi Purnomo Ihsan, Radifan Ika Safitri, Andini Indrayani , Syarthini Indrayani, Syarthini Indriana Indriana, Indriana Irwan Sembiring Ishak, Khardianti Alviani Ismail Badollahi Izma Daud, Izma Julianto Julianto Junaidi, Ahmad Syafa'at Karima, Nurul Iffa Karsidi Karsidi, Karsidi Khalid, Ansyarif Kristianto, Aloysius Hari Kunaenih, Kunaenih Kusnanto Kusnanto Mahmud Mahmud Marta, Eni Masniah Masniah Masrullah, Masrullah Mastoah, Imas Mattoreang, Andi Dina Fadlia Maulidan, Refly Zidni Maya Sari Mayasari, Nur Melani, Rena Melati, Sekar Melda, Melda Melliana, Melliana Miftahul Jannah Mitrayati, Mitrayati Muchriana Muchran Muh. Idris Muh. Rusdi Muhaimin Muhaimin Muhammad Adil, Muhammad Muhammad Khaedar Sahib Muhammad Yamin Mulyadi, Nur Amalia Agus Mursalim, Nur Ainun Muryani Arsal Muttiarni, Muttiarni Nadiva, Nadiva Nanang Sobarna Nilawati Nilawati Ningsih, Suci Wahyu Nofriandy, M. Annas Noor Khalilati, Noor Norhalipah, Andi Noviyanti P, Noviyanti P Nur Fadillah Safitri Nurcahyo, Azriel Christian Nurdin K, Nurdin Nurfadillah, Asti Nurlatipah, Yeti Nurlela Nurlela Nurlina Nurlina Nurmagfirah, Nurmagfirah Nursamsi, Nursamsi Nurtaqiya, Nurtaqiya NURUL AZIZAH Odjan, Ana Mariana Kalbu Oktavia, Nor Afni Oscarito, Oscarito P, Noviyanti P, Sudirman Pangesti, Mitami Gali Pitri, Rischa Arselya Dwi Prasetya, Yusuf Dimas Prayusniar, Fadya Prisilia, Ni Kadek Neviska Purnamasari, A. Wirta Purwanti Ariani, Sri Puspita Wulandari, Puspita Putri Dwi Novrina Putri, Lidya Oktavia Putri, Lulu Nurrahmawati Putri, Shintia Novariani Putri, Trie Akra R, Rasdiana Rachmadaniyah, Rachmadaniyah Rahmadayoni, Nurul Rahmi Rahmi Ramadhan, Mohamad Angga Bahrul Rizki Nur Ramadhani, Novia Putri Ratih Rahmawati Reski, Seri Mulia Rita Rita, Rita Royani, Sumi Rustan, Fajar Eko Purnomo Rusyda, Nurazizah Ruwaida, Laiya S, Evita Sabilah, Adina Sahriani, Sisi Sahrullah, Sahrullah Salam Salam Salam, Salam Sapitri, Helda sarda, Sultan Sari, Clara Chintya Sari, Linda Sari, Miltha Amelia Septiana, Diva Aulia Sevitri, Shella Shafa Aliya, Kesya Silvester, Silvester Sinar Perbawani Abrina Anggraini Siregar, Pariang Sonang Siswahyudianto Sopiah, Sopiah Sopiah, Sopiah Sri Adila Nurainiwati Sri Maryati Sri Wahyuni SRI WARDANI Sulaeman Masnan, Sulaeman Susetiadi, Sigit Suwandewi, Alit Syafriafdi, Non Syahraeni, A.Tenri Syahriani, A. Tenri Tahir, Ayani Dinasti Azira Takdir Takdir, Takdir Taufik Iskandar Trihandayani, Arini Tul Jannah, Shovia Viedar, Listya Aisyah Wa Ode Rayyani Wahyudi, Fiqi Wahyudi, Firma Windari, Sulis Wulan, Diah Retno Yayan M.A Nurbayan Yolanda, Feby Yuhansyah Yuhansyah Yuhansyah, Yuhansyah Yuliana Yuliana Zidni Maulidan, Refly