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All Journal MEDIA ELEKTRIKA Economic Journal of Emerging Markets Journal of Aquatropica Asia Jurnal Ekonomi & Studi Pembangunan Jurnal Penelitian Pertanian Terapan Union: Jurnal Ilmiah Pendidikan Matematika RELE: Rekayasa Elektrikal dan Energi Jurnal Teknik Elektro Aquasains : Jurnal Ilmu Perikanan dan Sumberdaya Perairan e-Jurnal Rekayasa dan Teknologi Budidaya Perairan Respati Jurnal Agriovet Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Telaah Bisnis Studi Akuntansi, Keuangan, dan Manajemen Dedikasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Simki Postgraduate IJP (Indonesia Jurnal Perawat)
Suparmono Suparmono
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Meningkatkan Kemampuan Guru Menyusun RPP Berdifferensiasi Melalui Teknik Umpan Balik Di SDN Darurejo III Suparmono, Suparmono
Jurnal Simki Postgraduate Vol 2 No 2 (2023): Volume 2 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.872 KB) | DOI: 10.29407/jspg.v2i2.268

Abstract

The purpose of this study is to describe: (1) The use of Feedback Techniques in improving teachers' abilities in preparing Differentiated Learning Implementation Plans at SDN Darurejo III Jombang for the 2022-2023 academic year semester 1; (2) Improving the ability of teachers to prepare Differentiated Learning Implementation Plans using the Feedback Technique at SDN Darurejo III Jombang for the 2022-2023 academic year semester 1. The method in this school action research used three cycles. The research subjects were 10 teachers at SDN Darurejo III for the 2022-2023 academic year semester 1. The research started from August to October 2022. The data collection method used interviews and documentation. The conclusions from this study are: (1) The feedback technique used at SDN Darurejo III Jombang for the 2022-2023 semester 1 academic year, is carried out through interviews or coaching about the Differentiated Learning Implementation Plan which has been compiled in three cycles. In addition, short notes are given on the results of the teacher's work to show things that still need further improvement/improvement. The sentences in the feedback can be in the form of comments, instructions or questions; (2) The teacher's ability to prepare a Differentiated Learning Implementation Plan using the Feedback Technique at SDN Darurejo III Jombang for the 2022-2023 academic year semester 1, has increased significantly in each indicator up to cycle III, namely 94.8%.
The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era Junaidi, Junaidi; Purnama, Yunus Indra; Suparmono, Suparmono; Mahsun, Mohamad
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.591

Abstract

Indonesian fraud is a matter of great concern, with significant implications for economic stability and public trust in the government. This study analysed fraud detection and prevention through investigative auditing, internal auditing, forensic accounting, big data analytics, and whistleblowing mechanisms and offered an integrated framework. Investigative auditing is of great value in detecting fraud as it allows in-depth and flexible inquiry without formulaic constraints. Internal audit validates compliance and strengthens internal control procedures, whereas forensic accounting enables a thorough examination of finances to identify potential fraud. Big data analytics, when applied in conjunction with these procedures, facilitates the better detection of fraud through the analysis of sophisticated and bulk data, outlier identification, and the detection of suspicious transaction patterns. An effective whistleblowing scheme also fosters a culture of accountability and transparency, enabling fraud to be identified early. This research discovers that a comprehensive and inclusive model for fraud detection is a key factor in preventing fraud and ultimately leads to enhanced governance and organizational integrity.
Mengeksplorasi Motivasi Perempuan di Desa Purwoharjo untuk Berwirausaha Prasetyo, Tri Utomo; Transistari, Ralina; Wahyuningsih, Tri Harsini; Suparmono, Suparmono
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4085

Abstract

This study aims to explore the motivation of women in Desa Purwoharjo, Kabupaten Kulon Progo to become entrepreneurs. The method used is a mixed method. A total of 26 informants were involved in this study through snowball sampling. Data were collected through semi-structured interviews. A qualitative approach with the content analysis method was used to analyze the reasons that motivate women in Desa Purwoharjo to become entrepreneurs. A quantitative approach with the Fisher's Exact test and One-way Anova was used to analyze the relationship between entrepreneurial motivation and sociodemographic factors. The results of the study showed that the main reasons that motivate entrepreneurship are (1) increasing family income, (2) earning your own income, and (3) utilizing free time. The dominating reason for “increasing family income” shows that informants became entrepreneurs with the motive of fulfilling their physiological needs. Only a few informants have achieved the provision of social needs and appreciation. The absence of informants who mentioned the reason for "achieving a certain social status (prestige)" indicates that entrepreneurship is not intended to fulfill the need for self-actualization.
Increasing Agricultural Sector Investment through Sectors and Regional Leading Products in Central Java Province Suparmono, Suparmono; Amalia, Bunga Alfausta
Telaah Bisnis Vol. 25 No. 1 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i1.491

Abstract

This article aims to analyze the advantages and competitiveness of agricultural sectors and sub-sectors that have advantages in the economy of Central Java Province. The analytical tools used to determine the leading sectors and sub-sectors are location quotient (LQ), Klassen Analysis, Shift Share Analysis, and Sectoral Typology. By using data from 2023, it was found that overall, most of the sub-fields in the agriculture, forestry and fisheries business sector of Central Java Province were categorized as competitive sectors. The subsector that is not categorized as competitive is food crops. The agriculture, forestry and fisheries sector is categorized as an advanced business field and its growth is very fast, but the forestry and logging, fisheries sub-sector has a slow growth speed but is a growing industry. The agriculture, livestock, hunting, and agricultural services sub-fields have very fast and advanced growth so that they can become regional superior potential. The commodities of food crops and plantation crops still need further attention because the speed of growth is still hampered, although the industry has potential and is developing.
Hotel Tax Optimization Strategy Through Regulatory and Root Cause Approach Suparmono, Suparmono
Telaah Bisnis Vol. 25 No. 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.538

Abstract

This study aims to analyze the root causes of suboptimal regional tax revenues, especially from hotel taxes. The research location is in Klaten Regency, Central Java Province. The analysis tool used is root cause analysis (RCA). Data collection was carried out using interview techniques, observation, regulatory analysis, and other possible primary data collection techniques. Primary data was obtained from interviews and FGDs with hotel managers and other stakeholders, while data collection techniques were carried out using stratified cluster sampling for each class of star and non-star hotels. From the results of the analysis, it was concluded that there were four root causes. First, the transition period for the implementation of Law Number 1 of 2021 concerning financial relations between the central and regional governments (HKPD) which makes it difficult for regions to collect. Second, the implementation of an information technology-based tax collection system has not been carried out. Third, the location of Klaten Regency is flanked by the cities of Solo and Yogyakarta. Fourth, there are no objects that are the main attractions for tourists to visit Klaten Regency which require a visit time of more than one day. Improvement and updating of the taxpayer database and potential revenue from each hotel, implementation of the tapping box system through cooperation between local governments and banks, digitalization of the hotel tax recording system, and cooperation in pricing strategies between hotels are the four main strategies for increasing hotel taxes in Klaten Regency.
The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era Junaidi, Junaidi; Purnama, Yunus Indra; Suparmono, Suparmono; Mahsun, Mohamad
Telaah Bisnis Vol. 26 No. 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.591

Abstract

Indonesian fraud is a matter of great concern, with significant implications for economic stability and public trust in the government. This study analysed fraud detection and prevention through investigative auditing, internal auditing, forensic accounting, big data analytics, and whistleblowing mechanisms and offered an integrated framework. Investigative auditing is of great value in detecting fraud as it allows in-depth and flexible inquiry without formulaic constraints. Internal audit validates compliance and strengthens internal control procedures, whereas forensic accounting enables a thorough examination of finances to identify potential fraud. Big data analytics, when applied in conjunction with these procedures, facilitates the better detection of fraud through the analysis of sophisticated and bulk data, outlier identification, and the detection of suspicious transaction patterns. An effective whistleblowing scheme also fosters a culture of accountability and transparency, enabling fraud to be identified early. This research discovers that a comprehensive and inclusive model for fraud detection is a key factor in preventing fraud and ultimately leads to enhanced governance and organizational integrity.
EFECTEVENESS OF TERAPHY DZIKIR WITH SELF ACCEPTANCE IN CANCER PATIENTS IN HEALTH FASTABIQ HOSPITAL PKU MUHAMMADIYAH PATI Ali Sodikin; Anny Rosiana Masithoh; Suparmono Suparmono
(IJP) Indonesia Jurnal Perawat Vol 3, No 2 (2018): Indonesia Jurnal Perawat
Publisher : Universitas Muhammadiyah Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26751/ijp.v3i2.953

Abstract

latar belakang: cancer merupakan penyakit yang disebabkan oleh pertumbuhan sel–sel jaringan tubuh yang tidak normal. respon psikologis yang sering terjadi pada panderita cancer antara lain sedih, syok, apatis, berduka, cemas, takut terhadap kekambuhan maupun kematian, harga diri rendah, persepsi dirirendah, penurunan gambaran diri. menurut world health organization (who 2010) kasus cancer akan terus mengalami peningkatan dan diprediksi akan mencapai 21,4 juta kasus pada tahun 2030 dan dua pertiga kasus tersebut terdapat di negara negara berkembang seperti di indonesia. berdasarkan studi pendahuluan pada bulan desember 2019 di rsu fastabiq sehat pku muhammadiyah pati didapatkan data rekam medis rawat inap sejumlah 57 pasien cancer. tujuan : penelitian ini untuk mengetahui hubungan antara terapy dzikir dengan penerimaan diri pada pasien cancer di rsu fastabiq sehat pku muhammadiyah pati. metode : penelitian ini menggunakan deskriptif korelasional dan rancangan penelitian adalah menggunakan  cross sectional. populasi dan sempel dalam penelitian ini adalah pasien cancer yang sesuai dengan kriteria inklusi yang dirawat di ruang rawat inap rsu fastabiq sehat pku muhammadiyah pati, didapatkan sebanyak 32 pasien cancer. hasil penelitian :hasil analisis hubungan antara terapy dengan penerimaan diri menunjukkan bahwa dari 23 (71,9) pasien yang mengalami penerimaan diri yang sedang, tinggi, sangat tinggi tidak terganggu penerimaan dirinya setelah diberi terapi dzikir., ada sebanyak 9 (28,1%) terganggu penerimaan dirinya. pada variabel nyeri menunjukkan hasil statistik diperoleh nilai p value sebesar 0,031 maka dapat disimpulkan ada perbedaan proporsi terapy dzikir antara pasien yang tidak penerimaan diri, penerimaan diri rendah, penerimaan diri sedang dengan pasien yang mengalami gangguan penerimaan diri, (ada hubungan yang signifikan antara terapy dzikir dengan penerimaan diri. saran :diharapkan dapat melakukan penelitian selanjutnya tentang terapi dzikir dengan penerimaan diri membuat sampel lebih banyak dan di tambah kombinasi atau gabungan teraphy dzikir dengan relaksasi terhadap penerimaan diri. 
The The Impact of Women and Board Structure on Corporate Performance: A Study of Indonesian Palm Oil Firms Purwito, Alga Aprila Dwi; Suparmono, Suparmono; Rafinda, Ascariena; Primadineska, Rasistia Wisandianing
Telaah Bisnis Vol. 26 No. 2 (2025): December 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i2.654

Abstract

The primary objective of this study is to examine the impact of women on boards of directors (WOB), boards of directors (BOD), boards of commissioners (BOC), and independent boards of commissioners (BOCI) on company performance. The company's performance encompasses financial performance, assessed by return on assets (ROA), and market performance, evaluated by Tobin's Q. The population in this study consists of companies listed on the Indonesia Stock Exchange, with a sample of 20 companies selected using purposive sampling technique. The observation period is six years (2019-2024). Hypothesis testing with panel data regression. Following the execution of the Chow test, the Hausman test, and the LM test, the optimal model is identified as panel data regression using the Random Effect Model (Tobin's Q) and the Fixed Effect Model (ROA). The research findings indicate that Women on Board, the Board of Directors, the Board of Commissioners, and independent Commissioners do not affect company performance, whether measured by Tobin's Q or ROA. However, for Tobin's Q, the coefficient is negative, and for ROA, only the BOD and Boci have negative coefficients. The research contributes scientifically and can be utilized by subsequent researchers focusing on the issue of women on boards of directors and board of directors' structure.
Co-Authors Abdullah Abdullah Aman Damai Abidarin Rosidi Abimanyu Pramudya Putra Afiza, Defri Agus Dwi Nugroho Agus Dwi Nugroho, Agus Dwi Ali Sodikin Amalia, Bunga Alfausta Andi Dwi Riyanto Anny Rosiana Masithoh Benedictus Kusmanto Budhi Santri Kusuma Camal Adhi Maskur Cholish David Julian David Kurniawan Delis, Putu Cinthia Dian Oktavianti, Dian Efrinda Efrinda Efrinda Efrinda, Efrinda Febriani, Sefia Henni Wijayanti Maharani Herman Yulianto Ike Yunita Sari Ilmas, Fauzan Indra Gumay Yudha Junaidi , Junaidi Junaidi Junaidi Limin Santoso Limin Santoso Luh Putu Ratna Sundari M Aldhy Nur Pradana Mahsun, Mohamad Mais Ilsan, Mais Muhammad Reza Nobert Sitorus Nurdiono Nurdiono Pardede, Sutan Penmau, Defrilasio Eldes Primadineska, Rasistia Wisandianing Purwito, Alga Aprila Dwi Rafinda, Ascariena Rara Diantari Reineta Puspitasari Reineta Puspitasari, Reineta Rimbawati Rini Handoyo Rini Handoyo, Rini Rizha Bery Putriani Sitepu, Trahman Siti Hudaidah Suandana, Edi Sumiyana Sumiyana Transistari, Ralina Tri Utomo Prasetyo Wahyu Hari Nugroho Wahyuningsih, Tri Harsini Winaryo Winaryo Winaryo Winaryo Yudha Trinoegraha Adiputra Yunus Indra Purnama, Yunus Indra