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Peran Akuntan Forensik dalam Mengatasi Fraud dan Korupsi di Lembaga Pemerintahan Alfa Reza Dwi Yulistianingsih; Fahrul Hadi; Nurhabiba Nurhabiba; Suhartono Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 1 No 2 (2020): Jurnal ISAFIR
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v1i2.18290

Abstract

Abstrak, sulitnya mencegah dan mengungkap tindakan korupsi di lingkungan sektor publik (pemerintahan) membuat aksi pemberantasan terhadap kejahatan ini mulai banyak dilakukan, namun belum menunjukkan hasil yang optimal. Tulisan ini bertujuan untuk mengungkap peranan Akuntan Forensik dalam megatasi tindakan korupsi di lembaga sektor publik (pemerintahan). Penelitian menggunakan metode kualitatif dengan metode pengumpulan data menggunakan studi literatur. Objek pada penelitian ini adalah data sekunder yang berupa kecurangan, seperti korupsi dan fraud. Hasil penelitian ini menunjukkan bahwa Akuntan Forensik salah satu upaya pencegahan (preventif) sejak dini terhadap kejahatan korupsi di Indonesia, dan dapat secara signifikan mengurangi kecurangan pada sektor publik. Akuntan Forensik dapat menemukan petunjuk awal terjadinya fraud dalam suatu organisasi/instansi, dan dapat membantu kepolisian untuk penyelesaian kasus-kasus hukum dengan mengumpulkan bukti dan barang bukti untuk proses pengadilan, kreatif dalam menerapkan teknik investigatif.
Pengaruh Video Tutorial PJOK Terhadap Hasil Belajar Pjok di SMPN 1 Payakumbuh Fahrul Hadi; Gusnita Darmawati; Firdaus Annas; Yulifda Elin Yuspita
At-Tadris: Journal of Islamic Education Vol. 4 No. 2 (2025): At-Tadris: Journal of Islamic Education
Publisher : Ikatan Dai Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/31mhd183

Abstract

This research was conducted in the odd semester of 2023/2024, where the author collected student data and grades. The data were then processed and analyzed to determine the impact of video tutorials on student learning outcomes in Physical Education (PJOK). The required data collection took place in July 2023, and the study was conducted in both the experimental and control classes to assess the impact on learning outcomes. The average cognitive learning outcomes obtained through the post-test between the control and experimental classes can be used to determine the extent of the differences in learning outcomes in PJOK between students taught through video tutorials and those not taught through video tutorials.
Perancang Aplikasi Media Pembelajaran Informatika Kelas IX Berbasis Web Di SMP Islam Al Azhar 39 Bukittinggi Sir, Sadar Martua Haholongan; Liza Efriyanti; Fahrul Hadi
EL-Hadhary: Jurnal Penelitian Pendidikan Multidisiplin Vol 3 No 02 (2025): El-Hadhary
Publisher : Lembaga Swadaya Masyarakat Asosiasi Masyarakat Madani Indonesia (AMMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61693/elhadhary.vol302.2025.161-174

Abstract

Education is an important means of effort because it helps the development of an individual's affective, cognitive, and psychomotor aspects. To achieve effective learning, learning media that can deliver material in an interesting way and facilitate learning experiences are needed. This study aims to design a web-based learning media application for the Informatics subject in grade IX at SMP Islam Al Azhar 39 Bukittinggi that is valid, effective, and practical. The learning media application was designed using HTML (HyperText Markup Language) programming language to produce an attractive and more interactive learning media application. The method used was Research and Development (R&D) with the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. Testing was carried out by validators using a quantitatively processed questionnaire. The test results showed that the developed application obtained a validity score of 93.5% (highly valid), a practicality score of 92% (highly practical), and an effectiveness score of 88% (highly effective). Thus, the application is suitable for use in the Grade IX Informatics learning process.