Frida Widyawati Triasningrum
STIE Semarang

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Analisis Fraud Diamond Theory dalam Pengelolaan Dana Desa Mukhlas Adi Putra; Frida Widyawati Triasningrum; Sarastanto Aulia Heru Pranoto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.007

Abstract

This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitoring on the opportunity variable, external audit quality on the rationalization variable, and positioning on the ability variable. The population in this study were all village officials found in Guntur District. The method used is nonprobability sampling and sampling cuota. There are 18 villages in Guntur District and 10 villages will be given 10 copies of each questionnaire. The questionnaire returned 153 copies of the 180 distributed questionnaires. Multiple linear regression was used in the analysis of test data with the help of the SPSS Version 21 software program. This study found that pressure and rationalization did not significantly affect fraud detection. Whereas opportunity and capability will significantly influence fraud detection on the use of village funds
Pengaruh Tayangan Native Speakers Without Substitles Terhadap English Lingua Franca Di Kalangan Young Learners Yovita Mumpuni Hartarini; Frida Widyawati Triasningrum
J-CEKI : Jurnal Cendekia Ilmiah Vol. 1 No. 5: Agustus 2022
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v1i5.742

Abstract

This study reveals one way to introduce English as a universal language from an early age to children at home by subscribing to Digital TV. If subtitles are not used, the viewers then try to listen to the meaning of the speakers of the characters, which in this case are called native speakers. This is what is called listening, which is the main basic ability and skill in language. As elementary school students as well as young learners, English is still an interesting subject for them because they are considered as intelligent people if they can speak English well. Although the English course is not tested in the UN (National Examination) at the elementary level, they will find the next level of education when they face the UN. Thus, it is necessary to have ways and strategies in mastering English at least to be trained in listening to films on Digital TV shows without subtitles. The research team has found several elementary school students who excel in their English subject because their parents subscribe to digital TV at home and there is an assumption from parents that when their children's favorite cartoon films that are still in elementary school have been watched without subtitles, they are able to increase their vocabulary (vocabularies) and daily verbal utterances interspersed with English (lingua franca) which they apparently got from Digital TV shows at home.