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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Akuisisi : Jurnal Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Proceedings of the International Conference on Nursing and Health Sciences JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati Journal of Social Science Indonesian Research Journal on Education Prosiding Seminar Informasi Kesehatan Nasional Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Community Service (Abdisci) SENMEA Jurnal Penelitian Keperawatan Jurnal Online Skripsi Manajemen Rekayasa Konstruksi (JOS-MRK) Pase: Journal of Contemporary Islamic Educational
Siti Musyarofah
Universitas Trunojoyo Madura
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Implementasi Peran Orang Tua dalam Mengembangkan Kemampuan Bahasa Anak Usia 5-6 Tahun di RA As-Sa’diyah Sawangan Kecamatan Alian Kabupaten Kebumen Musyarofah, Siti; Hermawan, Risdianto
Jurnal Ilmu Pendidikan Muhammadiyah Kramat Jati Vol 6 No 1 (2025): Jurnal Ilmu Pendidikan Muhammadiyah Kramat Jati
Publisher : Pimpinan Cabang Muhammadiyah Kramat Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55943/jipmukjt.v6i1.436

Abstract

Penelitian ini bertujuan untuk mendeskripsikan implementasi peran orang tua dalam mengembangkan kemampuan bahasa anak usia 5–6 tahun di RA As-Sa’diyah Desa Sawangan, Kecamatan Alian, Kabupaten Kebumen. Bahasa merupakan aspek penting dalam perkembangan anak usia dini yang sangat dipengaruhi oleh stimulus lingkungan, terutama dari orang tua sebagai pendidik pertama. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa peran orang tua terbagi menjadi tiga, yaitu sebagai pendidik, fasilitator, dan motivator dalam mendukung kemampuan bahasa anak. Strategi yang digunakan meliputi membacakan cerita, membatasi penggunaan gawai, serta membiasakan anak berinteraksi di lingkungan sosial. Dukungan lembaga seperti parenting, pertemuan wali murid, dan kegiatan rumah juga memperkuat keterlibatan orang tua. Faktor pendukung meliputi kedekatan emosional dan ketersediaan media belajar, sedangkan faktor penghambat di antaranya adalah keterbatasan waktu dan literasi orang tua. Kesimpulannya, keterlibatan aktif orang tua sangat berpengaruh dalam mempercepat dan memperkuat perkembangan bahasa anak secara optimal.
Revealing Fraudulent Practices in Management of Community Group Regional Grant Funding Faisol, Faisol; Haryadi, Bambang; Musyarofah, Siti
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.325

Abstract

Grant funds are a Provincial Government program that is disbursed to recipients of grant funds, namely community groups, to improve community welfare through infrastructure development such as road asphalting, concrete rebates, retaining walls, and other programs. This research aims to describe fraudulent practices in managing regional grant funds for community groups starting from planning, implementation, and accountability. This research uses descriptive qualitative methods by collecting data through interviews, observation, and documentation. The results of this research found that the fraudulent practice of managing regional grant funds for community groups began when the proposal was ratified, where there was an act of gratification aimed at speeding up the ratification of the grant fund proposal. During the disbursement of grant funds, unreasonable deductions were practiced by community group coordinators. This practice was carried out for the management of community groups starting from submitting proposals to preparing accountability reports. Fictional physical development activities have a strong backing, the aim is to embezzle and profit from the grant budget. Furthermore, grant fund fraud actors colluded with related agencies so that physical construction that did not comply with budget plans escaped supervision.
HUBUNGAN BUDAYA JAWA DAN PERSEPSI IBU DENGAN PERILAKU PEMBERIAN MAKANAN PENDAMPING ASI DINI Musyarofah, Siti; Ilham Agung Bahtiar; Yuni Puji Widiastuti; Rina Anggraeni
Prosiding Seminar Informasi Kesehatan Nasional 2022 : SIKesNas 2022
Publisher : Fakultas Ilmu Kesehatan Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.48 KB) | DOI: 10.47701/sikenas.vi.1668

Abstract

Pendahuluan : Cakupan pemberian ASI eksklusif pada bayi di Indonesia menurun dalam beberapa tahun terakhir. Hal ini dipengaruhi oleh sikap dan persepsi ibu terhadap budaya pemberian makanan pendamping ASI (MP-AS) dini. Metode : Penelitian ini merupakan penelitian deskriptif korelasi dengan pendekatan cross sectional. Sampel dalam penelitian ini sebanyak 62 orang ibu yang memiliki bayi usia 0-6 bulan di Desa Bandegan, teknik sampel menggunakan teknik Total Sampling. Alat penelitian menggunakan kuesioner. Hasil : Hasil penelitian menunjukkan tidak ada hubungan yang signifikan antara Budaya Jawa dengan perilaku pemberian makanan pendamping ASI (MP-ASI) dengan nilai P value 0,44 atau α ˃0,05, dan tidak ada hubungan yang signifikan antara persepsi ibu dengan perilaku pemberian makanan pendamping ASI (MP-ASI) pada bayi sia 0-6 bulan dengan nilai P value 0,543 atau α ˃0,05. Kata Kunci : Budaya Jawa, MPASI, Perilaku, Persepsi ABSTRACT Introduction: The scope of exclusive breastfeeding for infants in Indonesia has been decreasing in the last few years. This is influenced by the behaviour and perception of mother towards the culture of early weaning food feeding. Method: This research was a correlational descriptive research using cross sectional approach with Total Sampling method. Samples in this research were 62 mothers who had 0-6 months old babies in Bandengan village. Questionnaires were used as the instrument research. Result: The research result showed insignificant correlation between the Javanese culture and the breastfeeding behaviour with the P value of 0.44 or α > 0.05. There was also insignificant correlation between mothers’ perception and the weaning food feeding behaviour for 0-6 months-old infants with the P value of 0.543 or α > 0.05. Keywords : Javanese culture, weaning food, behaviour, perception
Effectiveness of the Internal Control System Against Fraud Tendencies Meta-Analysis Study Faisol, Faisol; Haryadi, Bambang; Musyarofah, Siti; Iswahyudi, Anggi Pradhita
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.308

Abstract

The aim of this research is to evaluate the impact of internal control on fraud tendencies. This research uses a meta-analysis approach by reviewing comparable previous studies. This study invloves 20 previous studies published from 2017 to 2021 with themes related to the effect of internal control systems on fraud tendencies as the research sample. The aim of using the most recently published research is to maximize the effectiveness of this research. The JASP (Jaffreys Amazing Statistical Application) and Microsoft Excel programs are used to process the data in the meta-analysis. The outcome show that internal control system has a negative and significant effect on fraud tendencies. This is consistent with the theory and results of previous studies which show that the more effective the internal control system is implemented, the less likely fraud to occur in organizations. Therefore, based on the findings of this study, businesses and governmental organizations must have internal control systems in place to lessen the likelihood of fraud
TRAINING ON DESIGNING INTERACTIVE LEARNING MEDIA-BASED AI (ARTIFICIAL INTELLIGENCE) AT SMPN 1 PLUMBON Rahmatudin, Jajang; Musyarofah, Siti; Arrofilah, Syifa Fijri; Widyawati, Tiwi; Ahyani, Hisyam; Atifah, Shoimatul
Jurnal Abdisci Vol 1 No 9 (2024): Vol 1 No 9 Tahun 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/abdisci.v1i9.339

Abstract

Abstract: SMPN 1 Plumbon is one of the public schools in Cirebon Regency. Based on the results of observations, SMPN 1 Plumbon already has facilities that support digital-based learning. Technology can help teachers be more creative in developing learning in the classroom. One way to expand learning in the school is by utilizing creative learning media so students can be more active. Learning media can facilitate the achievement of specific learning goals. Based on this description, Community Service (PKM) was carried out on learning media in the form of a learning media workshop with the theme "AI-Based Learning Media Design Training (Artificial Intelligence)." This activity aims to train teachers in utilizing technology by creating AI-based interactive learning media (Artificial intelligence). The "AI-Based Learning Media Design Training (Artificial Intelligence)" was implemented on May 17, 2024, at SMPN 1 Plumbon with the resource person Mr. Jajang Rahmatudin, M.Pd. The training was carried out at 13.00, the training activity for AI-based interactive learning media design (Artificial intelligence). It began with the brief provision of material by the resource persons. After the provision of the material, the trainees were invited to try to design AI-based interactive learning media (Artificial intelligence) directly on the spot. The resource person explained the steps that must be taken, and then the participants followed the directions. Students help assist participants who have difficulties creating learning media. The implementation of the training went smoothly and well, and the trainees looked enthusiastic during the training activities.
KORELASI KUALITAS PELAYANAN PERAWAT DENGAN TINGKAT KEPUASAN PASIEN Puspita, Sylvie; Sari, Gevi Mellya; Samito, Nanang Bagus; Musyarofah, Siti
Jurnal Penelitian Keperawatan Vol 10 No 2 (2024): Jurnal Penelitian Keperawatan
Publisher : STIKES RS Baptis Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32660/jpk.v10i2.756

Abstract

Kinerja pelayanan dan tingkat kepuasan pengguna layanan merupakan tolak ukur keberhasilan dalam penyelenggaraan layanan di Rumah Sakit. Hal ini dikarenakan pentingnya menjaga standar pelayanan untuk memastikan pemenuhan terhadap ekspektasi dan kebutuhan konsumen, serta memastikan konsistensi dalam penyampaian layanan sesuai dengan harapan konsumen. Jenis penelitian ini ialah kuantitatif dengan pendekatan analisis korelasional. Populasi sebanyak 96 responden, jumlah sampel 96 dan teknik probability sampling dilakukan dengan motode quota sampling. Instrumen yang dgunakan menggunakan kuisoner kepuasan dan pelayan pasien. Hasil penelitian tentang kualitas pelayanan perawat di Instalasi Rawat Inap Tulip di dapatkan penilaian Cukup Baik sebnyak 12,5% dan Baik sekali sebesar 87,5 %. Kepuasan Pasien di Instalasi Rawat Inap Tulip di dapatkan penilaian Puas sebanyak 23% dan Sangat Puas sebesar 77 %. Hasil analisis statistik chi square menyatakan p value <0,001 lebih kecil dengan α=0,005, ada korelasi antara kualitas pelayanan perawat dengan Tingkat kepuasan pasien. Untuk memastikan kepuasan pasien terhadap layanan, perlu adanya peningkatan dalam aspek empati, dimana petugas diharapkan untuk memberikan perhatian ekstra terhadap pasien dalam proses penyembuhan. Ini dilakukan sebagai upaya untuk mempertahankan dan meningkatkan kepercayaan dari masyarakat.
SOSIALISASI PENTINGNYA DIGITAL MARKETING BAGI WIRAUSAHA PEREMPUAN Nataliawati, Rita; Musyarofah, Siti; Qosim, Qosim; Handayani, Lilis; Wulandari, Rezah Sofia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25125

Abstract

Minimnya pengetahuan ibu-ibu tentang penjualan berbasis online serta bagaimana strategi memasarkan produk melalui platform digital. Sejauh ini pelaku wirausaha perempuan di desa Jatirejo dalam penjualannya sebatas menggunakan story whatsapp, sehingga keuntungan yang dimiliki masih tergolong rendah. Tujuan dari kegiatan ini adalah untuk memperkenalkan dan memberikan pengetahuan tentang pemasaran produk secara digital. Selain itu, diharapkan kegiatan ini juga dapat membantu pelaku wirausaha perempuan rumahan dalam memperluas pasar mereka, termasuk pasar nasional dan internasional. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah melalui pelatihan yang meliputi tahap persiapan yaitu melakukan observasi wilayah dan wawancara kepada Perangkat Desa Jatirejo untuk menggali informasi tentang permasalahan yang dihadapi oleh pelaku wirausaha perempuan di Desa Jatirejo, Kegiatan Sosialisasi kegiatan dengan cakupan materi berupa pengenalan pemasaran digital mulai dari teknik pemasaran digital dari penggunaan media sosial hingga membuka toko online. Materi yang disampaikan menggunakan Bahasa sederhana dan contoh yang mudah di pahami oleh peserta. Selanjutnya dibuka tanya jawab untuk memastikan penerimaan materi sosialisasi ini. Peserta aktif berpartisipasi sejak awal kegiatan sehingga mereka dapat langsung mempraktekkan cara menggunakan aplikasi digital untuk memasarkan prosuk mereka. Tahap terakhir Monitoring dan evaluasi berupa pengawasan account media social yang telah digunakan, apakah para pelaku usaha wirausaha Perempuan ini betul-betul mengaplikasikan dari pelatihan dan pendampingan yang telah dilakukan. Dengan mengikuti kegiatan sosialisasi ini diharapkan Masyarakat desa Jatirejo dapat meningkatkan pemasaran produk mereka melalu digital marketing.
The Effect of Financial Audit Guidelines and Fraud Detection Awareness on Quality Audit Results During the COVID-19 Pandemic Nendiarie, Sonly; Musyarofah, Siti; Tarjo, Tarjo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i1.842

Abstract

Many elements of society have experience disadvantages as a result of an array of problems in financial reporting. Given the preceding situation, a financial statement audit conducted by the auditor as an independent party is expected to achieve reliable audit quality. However, under the current situation of the pandemic, the auditor faced numerous challenges that have never been encountered before in carrying out audits. An Auditor must be more creative in conducting audits and comply with audit standards. The possibility of fraud risk in financial audits is also greater during the pandemic. This study aims to explain the role of financial audit guidelines and fraud detection awareness in providing quality audit results during the COVID-19 pandemic. This research was conducted upon auditors of BPK Representative of East Java province who were involved in financial audits. There were 91 respondents involved in this study. The research method applied multiple regression data analysis with the Partial Least Squares (PLS) approach through the help of the SmartPLS 3.0 program. The study would produce financial audit guidance variables and fraud detection awareness that will significantly positively affect quality audit results.  
Analisis Pengakuan Pendapatan Dan Pengukuran Pendapatan Berdasarkan PSAK No. 72 Pada PT Semen Indonesia Logistik Fitriana, Elicia Nur; Musyarofah, Siti
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14028

Abstract

One of the main indicators for determining profit is revenue, so it is important to use an appropriate method to recognize and measure transactions accurately. The purpose of this study is to determine how PT Semen Indonesia Logistik measures and recognizes revenue, and compares it with the standards set out in PSAK No. 72. Data collected through interviews shall be reviewed and evaluated in compliance with the terms of the business. This study found and concluded that PT Semen Indonesia Logistik has complied with PSAK No. 72 in terms of measurement and recognition. Revenue is recognised upon contract execution and is recorded on an accrual basis. Calculating revenue by using the unit of fair value obtained or receivable, how much revenue or expense is determined based on the rate agreed in the agreement. Keywords: PSAK No. 72, Revenue recognition and revenue measurement
Pengembangan Bahan Ajar Audio Berbentuk Rekaman (Audio Record) dalam Pembelajaran PAI Musyarofah, Siti
Pase: Journal of Contemporary Islamic Education Vol. 2 No. 2 (2023): Pase: Journal of Contemporary Islamic Education
Publisher : Pascasarjana IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/pase.v2i2.1899

Abstract

The development of audio-based instructional materials in the form of recordings is a strategic approach to enhancing the quality of Islamic Religious Education (PAI), particularly in cultivating listening competencies and internalizing spiritual values. This conceptual study aims to construct the urgency, characteristics, and development strategies of audio instructional materials within the context of PAI learning. The method employed is library research, using theoretical analysis and literature synthesis. The sources reviewed include books, academic journals, and scholarly documents relevant to instructional media, Islamic educational technology, and audio-based instructional design. The findings indicate that audio media is not merely a supporting tool but a meaningful instructional resource with both pedagogical and spiritual value. Audio recordings offer advantages in stimulating imagination, conveying moral messages reflectively, and systematically training listening skills. The development strategy includes analysing learner needs, formulating learning objectives, preparing scripts, evaluating media, and revising products continuously. The conceptual discussion in this article expands the focus of instructional media studies from visual to auditory domains and proposes a simple yet meaningful approach to Islamic character education. This study contributes to strengthening audio-based instructional design and encourages PAI educators to be more creative in utilizing contextual and value-driven educational technologies.
Co-Authors Achmad Fawaid Asad Agung Prasetya Ahyani, Hisyam Aisyah Ma’awwiyah Alil Mafahir Alvyn Syahru Pramudya Anggi Pradhita Iswahyudi Arrofilah, Syifa Fijri Atifah, Shoimatul Atwal Arifin, Atwal Bambang Haryadi Danial Djasuli, M Elicia Nur Fitriana Faisol Faisol Faisol Faisol Faizin , A.Faizin Fitriana, Elicia Nur Haryadi, Bambang Ibnullah, Moh Imam Ilham Agung Bahtiar Imam Agus Faisol Indira, Irma Iqomh, Muhammad Khabib Burhanudin Iswahyudi, Anggi Pradhita Lilik Absari Lilis Handayani M. Nizarul Alim Mohammad Nizarul Alim Muhammad Luthfi Muti, Prahararing Sukma Nazza, Fisca Benny NENDIARIE, SONLY NOVITA SARI, PUTRI Nur Endah Nur Endah, Nur Nur Hayati Prasetyono Prasetyono Prasetyono Prasetyono Puput Kurniawati qosim qosim, qosim Radhia Jatu Noviarsita Sakti Rahmatudin, Jajang Rakhmawati, Julia Rina Anggraeni Risdianto Hermawan Rita Nataliawati Riyana Riyana, Riyana Riyani Riyani Samito, Nanang Bagus Sari, Gevi Mellya Sasya Razita Fahira Siti sholihah Sitti Safiatus Riskijah Sonly Nendiarie Subaida Subaida Suyanto Suyanto Sylvie Puspita T. Tarjo Tarjo Tarjo Tarjo Tarjo Toton Merianto Widyawati, Tiwi Wulandari, Rezah Sofia Yundari, Yundari Yuni Puji Widiastuti