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All Journal NOTARIUS Jurnal Kesehatan Lingkungan indonesia Semantik Techno.Com: Jurnal Teknologi Informasi Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) Abdimas PRIVATE LAW Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JAIS (Journal of Applied Intelligent System) Jurnal Teknik Sipil Journal of Information System Majalah Lontar Journal of Development Research JOIV : International Journal on Informatics Visualization Sinkron : Jurnal dan Penelitian Teknik Informatika International Journal of Artificial Intelligence Research AKRUAL: Jurnal Akuntansi FENOMENA Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Meta-Yuridis Martabe : Jurnal Pengabdian Kepada Masyarakat Voice Of Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Hukum Indonesia (Indonesian Journal of Legal Community Engagement) JPHI JURIKOM (Jurnal Riset Komputer) JURTEKSI AT-TURAS: Jurnal Studi Keislaman Jurnal Ilmu Manajemen dan Akuntansi Terapan Indonesian Journal of Advocacy and Legal Services Proceedings of Annual Conference for Muslim Scholars Manajemen Agribisnis: Jurnal Agribisnis Abdimasku : Jurnal Pengabdian Masyarakat Seminar Nasional Hukum Universitas Negeri Semarang Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Teknik Informatika (JUTIF) International Journal of Educational Research and Social Sciences (IJERSC) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Bisnis Mahasiswa An Nawawi Audito Comparative Law Journal (ACLJ) Abimanyu: Journal of Community Engagement Jurnal Multidisiplin Dehasen (MUDE) Jurnal Locus Penelitian dan Pengabdian Jurnal Pengabdian Masyarakat Bhinneka Al-Istinbath: Jurnal Hukum Islam Proceeding International Conference on Malay Identity J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Electronic Journal of Education, Social Economics and Technology Al-Musyrif : Jurnal Bimbingan dan Konseling Islam Managere: Indonesian Journal of Educational Management Amsir Accounting & Finance Journal JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Kesehatan Indonesia FENOMENA: Journal of Social Science Journal of Law and Legal Reform Scientific Journal of Informatics Media Penelitian dan Pengembangan Kesehatan Jurnal Pengabdian Hukum Indonesia Indonesian Journal of Advocacy and Legal Services Journal of Business and Information System
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The role of internal auditors in fraud prevention: A systematic literature review (SLR) Irianti, Lingga Resvita; Nuswantara, Dian Anita; Pujiono, Pujiono
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 1 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i1.290

Abstract

This study aims to systematically examine the role of internal auditors in fraud prevention using a Systematic Literature Review (SLR) approach. Fraud poses a serious threat to organizational sustainability, making the role of internal auditors crucial in detecting and preventing fraudulent activities. This study reviewed five relevant articles published between 2020 and 2024, focusing on the contribution of internal auditors to the effectiveness of internal controls, early detection of anomalies, development of whistleblowing systems, and anti-fraud education. The findings reveal that internal auditors play a strategic role in fostering an organizational culture of integrity and transparency and narrowing the opportunities for fraud. However, the effectiveness of this role is influenced by factors such as auditor independence, management support, professional competence, and adequate resource allocation. Key challenges identified include managerial pressure and resource limitations. This study recommends collective organizational support to strengthen the internal audit function and create a sustainable fraud prevention system. The results are expected to provide theoretical and practical insights for enhancing the role of internal auditors in safeguarding organizational integrity
Understanding and Litera Legis of Marriage Law in the Millennial Era for School Children Pujiono, Pujiono; Hidayat, Arif; Sulistianingsih, Dewi
Indonesian Journal of Advocacy and Legal Services Vol. 3 No. 2 (2021): Strengthening Communities Amid Uncertainty: How Does Law Work for Society?
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijals.v3i2.23081

Abstract

In Indonesia, the marriage law is regulated in UU No. 1 of 1974 which has been amended to become UU No. 16 of 2019. In addition, non-Moslems may comply with the provisions of the marriage law contained in the Civil Code. Marriage is an initial process for the formation of family life and the beginning of the manifestation of forms of human life. The daily life of men and women, created by God Almighty, naturally has an attraction to one another to share affection in realizing a life together or it can be said that they want to form physical and mental bonds to create a happy, harmonious, and eternal family. Understanding the marriage law needs to be done with humanist efforts and cannot be done instantly. The efforts to understand the marriage law need to be made to all levels of society, especially for school children so that the marriage they live in can be in accordance with the objectives of the marriage. School children are classified as immature and they still have an important responsibility to study. They really need information about the marriage law in order to gain a comprehensive understanding of marriage because they are in a stage of growth that is full of curiosity. This program aims that school children will not get missed-information about the marriage law. Therefore, school students are one of the targets of this program.
Studi Tentang Kitab Sahih Al-Bukhari: A Study on the Sahih al-Bukhari Pujiono, Pujiono
Fenomena Vol 1 No 1 (2002): FENOMENA: Journal of the Social Sciences
Publisher : LP2M UIN KH.Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/fenomena.v1i1.271

Abstract

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The Efficacy of Collaborative Governance in Waste Management: Evidence from Bandung Village, Kebumen Regency, Central Java Martitah, Martitah; Sumarto, Slamet; Pujiono, Pujiono; Hidayat, Arif; Putra, Tegar Islami; Aini, Triska Rahmatul
Jurnal Pengabdian Hukum Indonesia Vol. 8 No. 1 (2025): (January-June 2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jphi.v8i1.28603

Abstract

The Central Java Province contains five significant slums focus, contains Sukoharjo Regency, Wonosobo Regency, Banjarnegara Regency, Brebes Regency, and Kebumen Regency. Kebumen Regency is one among the regions with a notable slum area. This community service aims to identify strategies to enhance the efficacy of the district village legislator (BPD) and village administration in waste management via village regulation, focusing on a case study of Bandung Village, Kebumen Regency. This community service utilizes direct counseling as its methodology. The community service outcomes indicate that the BPD and the Village Government in Bandung Village, Kebumen, collaborate effectively in waste control through the formulation of Village Regulations. The BPD formulates legislation and oversees the community, whereas the Village Government administers technical implementation and engagement. Participatory procedures, the establishment of waste banks, and the principles of transparency and accountability are essential for the efficacy of sustainable waste management in this context.
Konstruksi Sosial Kiai vs Blater tentang Upaya Pertambangan Emas di Kecamatan Silo, Jember: The Social Construction of Kiai vs Blater Regarding Gold Mining Efforts in Silo District, Jember Pujiono, Pujiono
Fenomena Vol 15 No 2 (2016): FENOMENA: Journal of the Social Sciences
Publisher : LP2M UIN KH.Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/fenomena.v15i2.483

Abstract

The paradigm and perception of Kiai and Blater about mining are highly influential in society, including in Silo District, Jember. Each has different perceptions, rationalizations, and interests. Additionally, they play a role in advocating their perspectives in the dispute over gold mining in Silo. In this context, the outcome of the contestation of perceptions and rationalizations affects whether the legal mining exploration process can proceed smoothly or not in Silo. This research is qualitative, using a sociological approach and reviewing Peter L. Berger's analysis of social construction. The subjects of this research are Kiai and Blater in Silo, Jember. Paradigma dan persepsi Kiai dan Blater tentang tambang sangat berpengaruh di masyarakat, termasuk di Kecamatan Silo, Jember. Masing-masing memiliki persepsi, rasionalisasi, dan kepentingan yang berbeda. Selain itu, mereka berperan dalam memperjuangkan persepsi mereka dalam sengketa pertambangan emas di Silo. Dalam konteks ini, akhir dari sengketa persepsi dan rasionalisasi ini memengaruhi proses eksplorasi tambang secara legal, apakah dapat berjalan lancar atau tidak di Silo. Penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan sosiologi dan mengkaji analisis konstruksi sosial Peter L. Berger. Subjek penelitian ini adalah Kiai dan Blater di Silo, Jember.
Analysis of Earnings Management Practices Using the Modified Jones Model on the Industry Company Index Kompas 100 Indriani, Azizah Defi; Pujiono, Pujiono
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2383

Abstract

This study aimed to examine the issue of differences in earnings management patterns in companies listed on the Indonesia Stock Exchange (IDX). Earnings management can occur because company management wants to take advantage of accounting descriptions/policies under the character of the assets, existing in each of these industries. This study used a Modified Jones Model approach in determining earnings management proxies. Besides, it also used analysis of variance (ANOVA) to test whether there were differences in earnings management patterns. The data were consisted of 450 companies from 8 industrial sectors in the Kompas 100 Stock Index during 2015-2019. They were from various industries; essential and chemical industry; consumer goods; services; mining, oil, natural gas; plantation; property and real estate; and banking. The result shows that there are differences in earnings management patterns between industrial sectors. Therefore,  company management  practices earnings management following the characteristics of each industry. The research also suggests that the next study should analyze the comparison of earnings management with other models to determine the consistency of results.
Marriage Law Reform in Indonesia A Maqasid al-Usrah Perspective on Legal Adaptation Busriyanti, Busriyanti; Pujiono, Pujiono; Mursalim; Chamdan, Umar
AL-ISTINBATH : Jurnal Hukum Islam Vol 10 No 2 (2025)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v10i2.12739

Abstract

This study explores the reform of Indonesian marriage law through the lens of maqasid al-usrah, the family-centered objectives within Islamic legal theory. It critically assesses whether key legal reforms such as marriage registration, minimum age requirements, regulation of divorce, and prenuptial asset arrangements align with the ethical aims of Islamic family law, including the protection of lineage, dignity, justice, and family welfare. Employing a qualitative library research method, the paper draws on classical Islamic jurisprudence, statutory legal documents, court practices, and the analytical framework of Jamaluddin al-Athiyya. It finds that while Indonesian legislation increasingly incorporates maslahah (public benefit) and maqasid reasoning to justify reforms, the implementation often falls short due to bureaucratic barriers, legal pluralism, and social inequality. For instance, minimum age laws are undermined by widespread judicial dispensations, and formal protections for women are diluted by enduring patriarchal norms and unequal access to justice. The study argues that maqasid al-usrah has been invoked more as a justificatory narrative than as a fully operational legal method. It concludes that meaningful application of maqasid requires not only legal reform but also structural, procedural, and cultural transformation to ensure that laws genuinely promote justice, protect the vulnerable, and reflect the dynamic needs of Indonesian Muslim society. This research contributes to the growing discourse on maqasid-based legal reform and offers a practical framework for evaluating future policy developments in Islamic family law.
Analisis Kebutuhan Air Bersih Perumda Tirta Ogan Kabupaten Ogan Ilir Dan Perencanaan Jaringan Perpipaan Dengan Bantuan Perangkat Lunak Epanet 2.2 Anugroho, Rohmat; Sahbar, Robi; Pujiono, Pujiono
Jurnal Multidisiplin Dehasen (MUDE) Vol 4 No 4 (2025): Oktober
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v4i4.9343

Abstract

The need for clean water as a primary requirement for survival demands effective management in terms of the volume and standard of water that can be used. The clean water needs assessment plan was designed using a case study approach, taking into account population projections and estimated water consumption in Ogan Ilir Regency until 2034. Basic and additional data collection is one of the methods used, as is population estimation through the application of geometric and arithmetic methodologies. The arithmetic approach estimates the need for clean water at 45,035,981 m³/day (WHO), 19,815,831 m³/day (PUPR), and 21,617,271 m³/day (SNI) based on a projected population of 496,071 people in 2034; The geometric approach estimates the clean water requirement at 45,266,478 m³/day (WHO), 19,917,250 m³/day (PUPR), and 21,727,909 m³/day (SNI). By using EPANET 2.2 software, which can simulate the hydraulic system of clean The assessment of water distribution and the performance of the pipeline design is reinforced through a technical analysis of the distribution system
Relevance of Governance Value with Disclosure of Key Audit Matters (KAM) as Mediation Astuti, Sri; Pujiono, Pujiono; Kusharyanti, Kusharyanti; Susanto, Heri; Marita, Marita; Yuliana, Dhea Arsinta
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p169-179

Abstract

Introduction/Main Objectives: This study aims to examine the effectiveness of corporate governance in enhancing financial reporting quality and its subsequent impact on investor decision-making. Specifically, it investigates the role of the audit committee’s expertise and meeting frequency in governance, using Key Audit Matters (KAM) disclosures as a measure of financial reporting quality, while stock prices reflect investor responses. Background Problems: Corporate governance plays a crucial role in ensuring transparency and reliability in financial reporting. However, the extent to which governance mechanisms, such as audit committee characteristics, influence financial reporting quality and investor perceptions remains unclear. Additionally, while KAM disclosures are intended to reduce information asymmetry, their impact on investor decisions may vary depending on how they are interpreted. Novelty: This study introduces KAM as a mediating variable, linking corporate governance to investor decision-making. It also explores the dual effect of KAM disclosures—while they signify strong governance and transparency, they may also signal heightened risks, potentially leading to mixed investor reactions. Research Methods: The study employs Ordinary Least Squares (OLS) regression analysis on a dataset comprising 253 observations from 2022. Governance is measured by the audit committee’s expertise and meeting frequency, financial reporting quality by KAM disclosures, and investor decisions by stock prices. Finding/Results: The results indicate that the audit committee’s expertise significantly influences stock prices, with KAM acting as a competitive moderating variable. A highly skilled audit committee leads to more detailed KAM disclosures, reflecting strong governance. However, increased KAM disclosures may also be perceived by investors as indicators of potential risks, affecting stock prices negatively despite the underlying transparency. Conclusion: While robust corporate governance improves financial reporting quality through thorough KAM disclosures, the market’s interpretation of these disclosures can be complex. Investors may associate higher KAM disclosures with elevated risks, even when they stem from strong governance practices. This highlights the need for clearer communication in audit reporting to align transparency with investor confidence.
Pendampingan dan Pelatihan Deteksi Dini Stunting Melalui Integrasi Aplikasi WhatsApp Auto Responding (WAR) di Posyandu Toto Maju Desa Kacangan Nugroho, Bayu Yoni Setyo; Sifai, Izzatul Alifah; Pujiono, Pujiono; Pramitasari, Ratih
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.v4i2.642

Abstract

Stunting merupakan permasalahan kesehatan masyarakat prioritas nasional yang disebabkan kekurangan gizi kronis sejak masa kehamilan hingga usia dua tahun pertama kehidupan. Kader posyandu sebagai garda terdepan pelayanan kesehatan di tingkat desa memiliki peran strategis dalam deteksi dini stunting, namun masih menghadapi kendala berupa keterbatasan pengetahuan, teknik pengukuran yang kurang tepat, dan sistem pencatatan manual yang tidak efisien. Perkembangan teknologi digital memberikan peluang untuk meningkatkan efektivitas kerja kader melalui aplikasi berbasis teknologi informasi. Survei awal di Desa Kacangan menunjukkan kader Posyandu Toto Maju memiliki pengetahuan terbatas tentang stunting dan masih menggunakan sistem pencatatan manual yang rentan kesalahan. Tujuan kegiatan ini adalah meningkatkan pengetahuan dan keterampilan kader posyandu dalam deteksi dini stunting serta memperkenalkan aplikasi WhatsApp Auto Responding (WAR) sebagai alat bantu monitoring kesehatan anak. Metode pelaksanaan berupa pelatihan kepada 12 kader posyandu dan 1 bidan desa pada 15 Oktober 2025 di Balai Desa Kacangan dengan materi meliputi pemahaman dasar stunting, pengenalan aplikasi WAR, dan praktik penggunaan aplikasi. Hasil menunjukkan peningkatan signifikan pemahaman kader tentang stunting, penyebab multifaktorial, dan dampak jangka panjang. Kader berhasil menguasai penggunaan aplikasi WAR untuk input data, perhitungan otomatis status gizi, sistem alert, dan pelaporan berkala. Persepsi kader terhadap aplikasi sangat positif dengan niat tinggi untuk mengimplementasikan dalam praktik sehari-hari. Kesimpulan menunjukkan pelatihan berhasil meningkatkan kapasitas kader dalam deteksi dini stunting dan adopsi teknologi digital diharapkan meningkatkan efektivitas program pencegahan stunting di tingkat desa.
Co-Authors A.A. Ketut Agung Cahyawan W Abulebu, Henny I. Adhe Irham Thoriq Affandy Affandy Ahmad Zainul Fanani Aini, Triska Rahmatul Aisyaturrahmi Al Azhar, Cahya Mutiara Alik Katur Rofiah, Binti Alwani, Alwani Amiruddin , Amiruddin Andry Setiawan, Andry Anggun Pambudi Anugroho, Rohmat Aprila, Bord Nandre Arif Hidayat Arif Widagdo Asih Rohmani B. Pakpahan, Irnovia Bayu, Yoni Setyo Nugroho Budi Haryanto Budiono Budiono Busriyanti Busriyanti, Busriyanti Cantika Sari Siregar Catur Supriyanto Chamdan, Umar Chandra, Jennifer Chusnia, Vina Maulidah David S. V. L Bangguna Dedi Dedi Dewi Sulistianingsih Diah Restu Wardani Diah Restu Wardani Dian Anita Nuswantara Dianwicaksih Arieftiara E. Wuon, Orva Edi Noersasongko Eka Putri, Libryawati Eko Prasetyo Elanda Fikri Eni Wuryani Estu, Ahmad Zulkarnaen Eti Rimawati Etika Kartikadarma Fadhil, Azhar Fadrul, Fadrul Fadzil, Rozlinda Mohamed Fahmi Amiq Fatihul Barokah Firdaus, Gilbert Fitriya, Vina Syayidatul Fitriyani Fitriyani Fransisca, Luciana Fredy Susanto Freza Surya Asrina Guruh Fajar Shidik Hariyati Hariyati Haryati Haryati Herdhianta, Dhimas Heri Susanto Hernawan Hadi Heru Agus Santoso Hidayat, Rendra Syarief Holmes Rolandy Kapuy Ibad, Sholihul Iin Purnamasari Imam Bukori Indriani, Azizah Defi Irianti, Lingga Resvita Irma Cahyaningtyas, Irma Istiyanti, Istiyanti Ita Mowidu Iwan Hermawan Junaidi Junaidi Jutono Gondohanindijo, Jutono Kahar Kahar, Kahar Kasman Kasman Khoirul Anwar Kusharyanti Kusharyanti Lazuardi, Afried Lintang Venusita Lubis, Lubis Bambang Purnama M. Anwar Sadat M. Tangkeallo, Marthen Made Dudy Satyawan Mahazam Afrad Marita Marita, Marita Martitah Martitah Merlyana Dwinda Yanthi Mimelientesa Irman Moch Arief Soeleman Moch Arief Soeleman, Moch Arief Moch. Eko Rustiyono Mubarok, Ahmad Hasan Muchammad Shidqon Prabowo Muhamad Haris Zuhri Muhtarom Muljono Muljono Muljono, - Mursalim Mustajab Mustajab Nanik Prasetyoningsih Nasution, Khairina Ni Nyoman Alit Triani Nofriza, Eri Noor Ageng Setiyanto, Noor Ageng Nova Rijati Novida, Irma Novitriansyah, Bob Nurhayati Sitorus Nurhayati, Ati Nurtantio, Pulung NURUL HIDAYAH O. Pandoyu, Ebelhart Pandoyu, Ebelhart O Pandoyu, Ebelhart O. prabawa, randy aditya Pramana, Hendri Julian Pramitasari, Ratih Pratama, Arfian Nanda Yogi Pulung Nurtantio Andono Purwanto Purwanto Purwanto Purwanto Putra, S.E., MSA, Rediyanto Putra, Tegar Islami Putri, Yeni Nor Diana Putro, Bagus Prindo Sugihartono R Arief Nugroho Rahman, Fathor Rahman, Sarli Rangkuti, Rahmadsyah Ravindo, Besky Pramudya Rediyanto Putra Refky Fielnanda Rendra Arief Hidayat Retno Sunu Astuti Ridha Rahmawati Rini Fidiyani ROHMAWATI KUSUMANINGTIAS Romi Ilham, Romi Roy Aprianto, Roy Sahbar, Robi Sahninda, Berian Putra Saputra, Aries Gilang Sari Ayu Wulandari Septian Enggar Sukmana Setiawan, Dicky Setyawan, Onny Sifai, Izzatul Alifah Siti Muslifah, Siti Slamet Sumarto Soeleman, Arief Soeleman, M Arief Solichul Huda Somad, Agus Sri Astuti Sri Slamet Mulyati, Sri Slamet Sudarto Usuli SUGIARTO, LAGA Sugiarto, Triga Agus Sugito - Suharnawi Suharnawi Suharnawi Syahputra, Hidayat Syaiful A. Septemuryantoro Tangkeallo, Marthen M. Teguh Budi Prijanto, Teguh Budi Ujang Nurjaman, Ujang Ulum, Nafi' Fahrur Wacana, Gitit I.P Wahyu Adi Nugroho Wahyudi, Payzar Wicaksono, Duta Firdaus Widianto, Dhoni WIJAYANTO WIJAYANTO Wuryantoro, Tri Yetri Hasan Yolanda, Oppie Yudistira, Ivan Bhakti Yuli Prasetyo Adhi Yuliana, Dhea Arsinta Yundari, Yundari Yusrizal Yusrizal