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All Journal Journal of Economics, Business, & Accountancy Ventura BELIA JURNAL AKUNTANSI SIGMA: Jurnal Pendidikan Matematika Jurnal Manajemen Pendidikan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Pendidikan Bahasa dan Sastra Indonesia Metalingua Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Enrichment : Journal of Management Journal On Teacher Education (Jote) Ners Muda SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inteligensi : Jurnal Ilmu Pendidikan LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran International Journal of Social Service and Research Khatulistiwa: Jurnal Ilmu Pendidikan Bima Journal : Business, Management and Accounting Journal JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Asesmen Dan Intervensi Anak Berkebutuhan Khusus Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Ar-Raihanah: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Al-Kifayah: Ilmu Tarbiyah dan Keguruan Eastasouth Journal of Effective Community Services Jurnal Fairness Jurnal Pengabdian Inovasi Masyarakat Indonesia Kelimutu Journal of Community Service Jurna Beta Kimia Jurnal Asimilasi Pendidikan Jurnal Riset Ilmiah Edusiana: Jurnal Ilmu Pendidikan Al-Umm: Jurnal Pengabdian dan Pengembangan Masyarakat
Nikmah Nikmah
IKIP Veteran Semarang
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Financial Statement Fraud, Audit Committee and Audit Quality: Insight into Fraud Diamond Theory Nikmah, Nikmah; Arjoen, Muhammad Robby
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.308

Abstract

Based on the Fraud diamond theory, the study investigates whether the audit and quality committee can strengthen or weaken financial statement fraud. this study aims to prove the influence of diamond fraud on the potential for financial statement fraud and that the audit and quality committee can strengthen or weaken the effect of diamond fraud on the potential for financial statement fraud. This study sample was selected using the purposive sampling method and obtained 850 observations from 214 companies’ sector non-financial listed on Indonesia Stock Exchange from 2016-2019. Furthermore, this study uses secondary data obtained from www.idx.co.id and each company's website. Data analysis in this study using logistic regression. The result of this study indicates that variable financial stability, board change, and financial target positively affect the detection of fraudulent financial statements. In contrast, variable external pressure, ineffective monitoring, and auditor change do not affect the detection of fraudulent financial statements. As the first variable moderating in this study, the audit committee does not affect weakening the relationship between fraud diamonds and fraudulent financial statements. On the other hand, audit quality, as the second moderating variable in this study, weakens the relationship between external pressure and ineffective monitoring of fraudulent financial statements.
Edukasi Pengolahan MPASI Gizi Seimbang Dalam Upaya Pencegahan Stunting Bagi Dharma Wanita Persatuan Badan Pemeriksa Keuangan Perwakilan Provinsi Nusa Tenggara Timur Dhani, Arini Rahma; Dhani, Arini; Nikmah, Nikmah; Yusnaeni, Yusnaeni
Jurnal Pengabdian Inovasi Masyarakat Indonesia Vol. 3 No. 1 (2024): Edisi Februari
Publisher : Program Studi Pendidikan Kimia FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpimi.v3i1.3905

Abstract

Pada tahun 2022 Kementerian Kesehatan Indonesia mengadakan survey mengenai status gizi Indonesia, hasilnya 21,6% balita mengalami stunting. Provinsi dengan angka stunting tertinggi yakni provinsi Nusa Tenggara Timur (NTT) yakni sebesar 37,8%. Stunting ini merupakan kondisi gangguan pertumbuhan dengan ciri-ciri tubuh pendek. Kejadian stunting merupakan dampak dari asupan gizi yang kurang, baik dari segi kualitas maupun kuantitas, tingginya kesakitan, atau merupakan kombinasi dari keduanya. Stunting disebabkan oleh faktor multi dimensi dan tidak hanya disebabkan oleh faktor gizi buruk yang dialami oleh ibu hamil maupun anak balita. Intervensi yang paling menentukan untuk dapat mengurangi pervalensi stunting oleh karenanya perlu dilakukan pada 1.000 Hari Pertama Kehidupan (HPK) dari anak balita. Pengaruh stunting terhadap perkembangan kognitif dan prestasi belajar dimana selain mengalami gangguan pertumbuhan, anak dengan kondisi stunting juga mengalami gangguan dalam proses pematangan otak sehingga berdampak terhadap perkembangan kognitif. Pada Perpres Nomor 72 tahun 2021 tentang Percepatan Penurunan Stunting menyarankan untuk menyediakan MPASI Gizi seimbang. Kegiatan ini bertujuajn untuk mengedukasi pengolahan MPASI gizi seimbang dalam upaya pencegahan stunting bagi Dharma Wanita persatuan Badan Pemeriksa Keuangan perwakilan Provinsi Nusa Tenggara Timur. Adapun Tahapan kegiatan ini adalah 1) perencanaan, 2) pelaksanaan, dan 3) evaluasi. Kegiatan edukasi ini terlaksana dengan baik dan respon peserta sangat antusias. Hal ini dibuktikan dengan hasil kepuasan materi sebesar 54% sangat puas dan kepuasaan terhadap narasumber sebesar 43% sangat puas.
Peningkatan Kemampuan Berpikir Kritis melalui Implementasi Modul Ajar Fisika Terintegrasi Learning Cycle 7E dan TPACK pada Materi Fluida Dinamis Zaidah, Alpi; Hidayatulloh, Alpiana; Nikmah, Nikmah
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 6 No. 4 (2025): November
Publisher : Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/goescienceed.v6i4.1477

Abstract

Penelitian ini bertujuan untuk meningkatkan kemampuan berpikir kritis siswa melalui implementasi modul ajar fisika yang terintegrasi model pembelajaran Learning Cycle 7E dan kerangka TPACK (Technological Pedagogical Content Knowledge) pada materi fluida dinamis. Metode yang digunakan adalah Penelitian Tindakan Kelas (PTK) yang dilaksanakan dalam dua siklus, masing-masing terdiri atas tahapan perencanaan, pelaksanaan, observasi, dan refleksi. Subjek penelitian adalah 20 siswa kelas XI MA NW Pringgasela. Instrumen yang digunakan mencakup tes kemampuan berpikir kritis (pretest dan posttest), lembar observasi dan dokumentasi. Hasil penelitian menunjukkan adanya peningkatan kemampuan berpikir kritis siswa dari pratindakan hingga siklus II. Rata-rata nilai pretest sebesar 56,1 dengan ketuntasan belajar 25%. Setelah tindakan pada siklus I, nilai rata-rata meningkat menjadi 72,3 dengan ketuntasan 65%. Pada siklus II, nilai rata-rata mencapai 84,5 dengan ketuntasan belajar sebesar 90%. Hasil ini menunjukkan bahwa implementasi modul ajar berbasis Learning Cycle 7E terintegrasi TPACK efektif dalam mengembangkan kemampuan berpikir kritis siswa secara bertahap dan sistematis. Dengan demikian, dapat disimpulkan bahwa integrasi model Learning Cycle 7E dan kerangka TPACK dalam modul ajar fisika berkontribusi positif terhadap peningkatan kemampuan berpikir kritis siswa pada materi fluida dinamis.
Peningkatan Kapasitas Kewirausahaan Ibu-Ibu PKK Melalui Program Cemilan Sehat Opak Sidodadi Nikmah, Nikmah; Wijayanti, Indah Oktari; Bilyaro, Woki
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.409

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas kewirausahaan ibu-ibu PKK Desa Sidodadi, Kecamatan Pondok Kelapa, Kabupaten Bengkulu Tengah, melalui program Cemilan Sehat OPAK Sidodadi. Program ini diinisiasi oleh tim dosen penerima dana Pengabdian Internal Universitas Bengkulu, yang berupaya mengembangkan potensi lokal menjadi produk bernilai ekonomi tinggi. Metode kegiatan meliputi pelatihan produksi opak sehat, inovasi rasa dan kemasan, pembukuan usaha sederhana, serta strategi pemasaran digital. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam aspek manajerial, keterampilan produksi, serta pemahaman kewirausahaan. Program ini juga berhasil menciptakan produk Opak Sidodadi dengan kemasan baru yang lebih menarik dan siap dipasarkan. Kegiatan ini diharapkan menjadi model pemberdayaan ekonomi keluarga berbasis pangan lokal di wilayah Bengkulu Tengah.
TEACHERS’ PERCEPTIONS AND CHALLENGES IN IMPLEMENTING DIGITAL-BASED ISLAMIC LEARNING IN MADRASAH: A CASE STUDY AT MTS AL-KIFAYAH Nikmah, Nikmah; Supri, Supri; Wahyuni, Sri
Inteligensi : Jurnal Ilmu Pendidikan Vol 8, No 2 (2025)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ilg.v8i2.7848

Abstract

This research aims to determine teachers’ perceptions, challenges, and strategies in implementing digital-based Islamic learning in madrasahs, addressing the need to understand how technology can support religious education while maintaining alignment with Islamic values. The study employed a qualitative research design, collecting data through semi-structured interviews, classroom observations, and document reviews involving six Islamic Education (PAI) teachers at MTs Al-Kifayah. Thematic analysis was used to analyze the data, identifying recurring patterns and categorizing them into six main themes: positive perceptions of digital media, limited technological infrastructure, lack of pedagogical digital competence, concerns regarding Islamic content appropriateness, sporadic implementation with minimal curriculum integration, and adaptive strategies employed by teachers. The results indicate that teachers recognize the pedagogical potential of digital tools to enhance student engagement and comprehension but face structural, pedagogical, and ethical barriers that limit consistent integration. Despite these challenges, teachers demonstrate agency through informal learning, experimentation, and peer collaboration to optimize digital use within existing constraints. The study concludes that systematic interventions; such as targeted professional development, infrastructure improvement, curriculum integration, and provision of curated Islamic digital content are necessary to transform digital learning from an episodic activity into a sustained pedagogical practice. Further research is recommended to examine scalable models for integrating technology in Islamic education and to assess the long-term impact on student learning outcomes and moral development.
Stock Risk as a Moderator in the ESG-Return Relationship: Evidence from the Indonesian Capital Market ZULI, WAHFI; Usman, Berto; Nikmah, Nikmah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1439-1448

Abstract

Purpose: This study analyses the influence of Environmental, Social, and Governance (ESG) performance on stock returns, with stock risk—measured by volatility—introduced as a moderating factor. Methodology: Using a sample of 33 companies listed in the IDX ESG Leaders and SRI-KEHATI indices between 2021 and 2023, ESG data were derived from the CESGS Universitas Airlangga dataset, returns were calculated through capital gains, and volatility was estimated from standard deviations of monthly returns. Panel regression with a Fixed Effect Model was employed. Results: Findings demonstrate that ESG performance negatively affects stock returns, and this negative impact intensifies in conditions of higher volatility. Findings: These results suggest that investors in Indonesia prioritise short-term financial risk over sustainability credentials, which weakens the signalling role of ESG. Novelty: This research introduces volatility as a moderator in the ESG–return nexus and provides evidence from ESG-specific indices in Indonesia (IDX ESG Leaders and SRI-KEHATI). Originality: The research highlights the Indonesian market context, showing that ESG has not yet emerged as a positive driver of stock returns. Conclusion: The study highlights that ESG in emerging markets requires stronger regulatory support and enhanced disclosure to translate sustainability practices into financial value.. Type of Paper: Research article.
Pengaruh Adversity Quotient Terhadap Pencapaian Akademik Pada Mata Pelajaran IPS Nikmah, Nikmah; Yanti, Ika Tija; Sakdiah, Lailatul
JURNAL ASIMILASI PENDIDIKAN Vol. 4 No. 2 (2026): Jurnal Asimilasi Pendidikan
Publisher : LEMBAGA PENELITIAN DAN PENDIDIKAN (LPP) ARROSYIDIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61924/jasmin.v4i2.103

Abstract

This study aims to examine the effect of Adversity Quotient (AQ) on students’ academic achievement in Social Studies. AQ refers to an individual’s ability to face, manage, and overcome difficulties encountered during the learning process. Low academic achievement is often influenced by students’ limited ability to cope with learning challenges; therefore, it is necessary to identify internal factors that contribute to this condition. Accordingly, AQ is considered an important factor that needs to be addressed in improving the quality of learning. This study employed a quantitative approach involving 30 students from grades VII and VIII at SMPIT At-Thoyyibah, Ketangga Village, during the second semester of the 2024–2025 academic year. Data were collected through an AQ questionnaire and students’ Social Studies report scores. A simple linear regression analysis was used to test the research hypothesis. The results revealed a significant positive relationship between AQ and students’ academic achievement in Social Studies (r = 0.62, p < 0.01). Students with higher AQ tended to achieve better academic performance. These findings emphasize the importance of developing AQ to improve students’ learning outcomes.
KAJIAN ETNOBOTANI TUMBUHAN AREN (Arenga pinata Merr)  DI DESA ALOR BESAR KECAMATAN ALOR BARAT LAUT KABUPATEN ALOR Peni, Julianti; Ardan, Andam Suriyati; Nikmah, Nikmah; Arini, Arini
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 4 (2026): SINERGI : Jurnal Riset Ilmiah, April 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i4.2494

Abstract

This study  amis to examine the knowledge and utilization of the suger palm (Arenga pinnata) by the local community in Alor Besar Village, Alor Barat Laut District, Alor Regency. The sugar palm holds significant ecological, economic, and cultural value for the local people. The research employed a qualitative approach with data collection techniques including direct observation, semi-structured interviews, and documentation leaders, sugar palm farmers, and community members involved in processing palm products. The results show that almost all parts of the sugar palm are traditionally utilized, such as the sap for traditional drinks and palm sugar, fibers (ijuk) for brooms and roofing, leaves for food wrapping, and the trunk and roots for construction materials and handicrafts. These uses are not only economic in nature but also reflect local wisdom in preserving natural resources. However, challenges remain, such as the lack of natural regeneration of palm trees and low interest among the younger generation in managing this plant.
JENIS-JENIS SERANGGA DAN FAUNA TANAH PADA LAHAN GARAPAN PASCA PENGAPLIKASIAN INSEKTISIDA APPLAUD 10 WP DIPERUMAHAN Narek, Yohanes P. K.; Taek, Paulus; Nikmah, Nikmah
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 4 (2026): SINERGI : Jurnal Riset Ilmiah, April 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i4.2500

Abstract

Insects and soil fauna play a crucial role in maintaining the balance of the soil ecosystem and serve as indicators of environmental quality. The use of insecticides in land management has the potential to impact the presence and diversity of soil fauna. This study aims to identify the types of insects and soil fauna found in cultivated land after the application of the insecticide Applaud 10 WP in the Maulafa Housing complex, Kupang City. This study used a qualitative descriptive method with a survey or exploration technique. Soil and litter samples were taken at various depths, then extracted using a Tullgren funnel and identified in the laboratory. Environmental parameters measured included soil pH, temperature, and soil moisture. The results showed that 14 species of insects and soil fauna were found at the study site belonging to several orders and families, including Acari, Collembola, Coleoptera, Hymemoptera, Isoptera, and Chilopoda. The soil pH, temperature, and soil moisture values were within a range that is considered good for supporting soil fauna life. Based on these results, it can be concluded that despite the application of Applaud 10 WP insecticide, soil fauna was still found with a certain diversity. The presence of this soil fauna demonstrates its role in maintaining the fertility and balance of the soil ecosystem in residential areas
Co-Authors Abdul Latif Abdul Majid Alpi Zaidah, Alpi Amirullah -, Amirullah Andam S. Ardan Andani, Winda Andina, Ariana Satri Annajihah, Isra’ Apriyanti, Hera Ardan, Andam Suriyati Arifianto, Sigit Arini Arini Arjoen, Muhammad Robby Ayu Purnamasari Berto Usman, Berto Dessy, Dessy Dewi, Hefi Rusnita Dhani, Arini DHANI, ARINI RAHMA Dhoti, Shofi Ma’rifaturriya Edy Suranta Elfita Elfita Fadhilatul Hikmah, Wahyu Fitri Handayani Fitriani, Yessi Guswanti, Nelia Hidayatulloh, Alpiana Hijroini, Hijroini Husaini Husaini Ilyas, Fitrawati Imakulata, Mbing Imakulata, Mbing Maria Inmaryanto, Inmaryanto Kamaludin Kamaludin Khasanah, Niswatul Lika, Angela G. Litania, Litania M. Yogi Riyantama Isjoni Maspuri, Maspuri Mega Fatimah Rosana Midiastuty, Pratana Puspa Mohd. Fauzi, Irfan Muetiawati, Dessy Muhammad Amin Munif, Nabil Narek, Yohanes P. K. Nikmatul Khayati Nuriksan, Sidiq Pakpahan, Silvia Ratily Panggabean, Berliana Febrianti Peni, Julianti Purnamasari S, Ayu Putri, Sabrina Rahmadani, Nia Rayahu, Evi Sakdiah, Lailatul Santrum, Mario Justinianus Saputra, Waldi Sari Puspita Dewi, Sari Puspita Sari, Winda Puspa Simbolon, Parlindungan Sitohang, Pardamean Sri Wahyuni Sulestari, Dinna Dwi Suliyani, Iis Supri Supri Taek, Paulus Tokan, Moses K. Tokan, Moses Kopong Tryana , Nofita Tryana, Nofita Utami, Puspa Indah Wahyuni, Marina Fitri Wijayanti, Indah Oktari Woki Bilyaro Yanti, Ika Tija Yusnaeni Yusnaeni, Yusnaeni Yusnaini Yusnaini Zuli, Wahfi