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All Journal Jurnal Penelitian Pendidikan Matematika dan Sains Wacana Akademika : Majalah Ilmiah Kependidikan BIOEDUKASI ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Majalah Pembelajaran Geografi Tadbir Muwahhid Journal of Educational Research and Evaluation Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Informatika Ekonomi Bisnis Jurnal Ilmu Manajemen Terapan (JIMT) jurnal dikdas bantara JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INSECTA: Integrative Science Education and Teaching Activity Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Proceedings Series on Social Sciences & Humanities Journal of Financial and Behavioural Accounting Journal of Community Service Jurnal Indonesia Sosial Sains DUNIA KEPERAWATAN: JURNAL KEPERAWATAN DAN KESEHATAN Jurnal Informatika Ekonomi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekobisman : Jurnal Ekonomi Bisnis Manajemen jle Indonesian Journal of Innovation Science and Knowledge Technology, Business and Entrepreneurship Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Journal of Community Empowerment Journal of Economic Education Journal of Vocational in Aquaculture (JAVA) Cendekia : Jurnal Pendidikan dan Pengajaran The International Journal of Remote Sensing and Earth Sciences (IJReSES)
Suratno
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INTERAKSI DEWAN KOMISARIS INDEPENDEN DENGAN KINERJA KEUANGAN TERHADAP INCOME SMOOTHING (STUDY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Jepri Parningotan Sianturi, Jepri; Suratno; JMV, Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The purpose of this study is to test whether the variable profitability and financial leverage affect the practice of income smoothing, and test whether the variable profitability and financial leverage moderated by the board of independent commissioners affect the practice of income smoothing. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange, while the object of research (samples) as many as 158 data. The technique of determining the sample using purposive sampling method. Data were tested using binary logistic regression. The result of the research shows that profitability has significant effect to income smoothing, financial leverage has no effect on income smoothing, profitability moderated by independent board of commissioner has significant negative effect to income smoothing, and financial leverage moderated by independent board of commissioner has no effect to income smoothing.
ANALISIS PERAN AKUNTANSI FORENSIK, DATA MINING, CONTINUOUS AUDITING, TERHADAP PENDETEKSIAN FRAUD SERTA DAMPAKNYA PADA PENCEGAHAN FRAUD (STUDI KASUS PADA WATER RESOURCES AND IRIGATION SECTOR MANAGEMENT PROGRAM – DIREKTORAT SUMBER DAYA AIR – KEMENTERIAN PE Maulidiastuti, Tri; Suratno; Yusuf, Muhammad
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 2 (2018): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This research was conducted by distributing questionnaires as the primary data to the Committing Officer (CO) of government institutions who take the program of Water Resources and Irrigation Sector Management Program (WISMP). Those respondents in average already have knowledge of accounting forensics, data mining, continuous auditing , to detect fraud which allegedly was effectively used to prevent fraud. The results of this study are described in the hypothesis testing and continued with the path analysis calculation. Forensic accounting, data mining, continuous auditing variables are able to contribute to the prevention of fraud variable when they are intervened by the fraud detection variable. This conclusion is obtained by calculating the effect of independent variables on the dependent variable that is greater when using the intervening variables (fraud detection).
INTERAKSI DEWAN KOMISARIS INDEPENDEN DENGAN KINERJA KEUANGAN TERHADAP INCOME SMOOTHING (STUDY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Parningotan Sianturi, Jepri; Suratno; Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The purpose of this study is to test whether the variable profitability and financial leverage affect the practice ofincome smoothing, and test whether the variable profitability and financial leverage moderated by the board ofindependent commissioners affect the practice of income smoothing. The population in this study are all propertyand real estate companies listed on the Indonesia Stock Exchange, while the object of research (samples) as manyas 158 data. The technique of determining the sample using purposive sampling method. Data were tested usingbinary logistic regression. The result of the research shows that profitability has significant effect to incomesmoothing, financial leverage has no effect on income smoothing, profitability moderated by independent board ofcommissioner has significant negative effect to income smoothing, and financial leverage moderated by independentboard of commissioner has no effect to income smoothing.
REGULASI PEMERINTAH SEBAGAI PEMODERASI ATAS PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN DANA BOS (Studi Empiris Sekolah Jenjang SMK di Lingkungan Dinas Pendidikan Provinsi DKI Yuningsih, Riana; Suratno; Etty Merwati, Endang; Darmansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 7 No. 1 (2022): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The main purpose of this study was to determine the effect of the variable on the quality of the financial statements of BOS funds with Government Regulations as moderating. The population of this research is the State Vocational High School (SMKN) that receives BOS funds within the DKI Jakarta Provincial Education Office and the number of samples from this study is 73 public vocational schools. Analysis to test data and hypotheses was carried out using Moderated Regression Analysis (MRA) with SPSS version 26 program. The results of this study are as follows. First, the Accounting Information System has a direct and significant effect on the Quality of the Financial Statements of BOS funds. Second, the Internal Control System has a direct and significant effect on the Quality of the Financial Statements of BOS funds. Third, Human Resources Competence has no direct and insignificant effect on the Quality of Financial Statements of BOS funds. Fourth, Indirectly, Government Regulations in Accounting Information Systems have no and no significant effect on the Quality of Financial Statements of BOS funds. Fifth Indirectly, Government Regulations in the Internal Control System are influential and significant. Sixth, Indirectly, Government Regulations in HR Competency have no and no significant effect on the Quality of Financial Statements of BOS funds.
Quality Control Batubara Dari Channel-pit Menuju Rom Stockpile di PT Mega Multi Energi Suratno; Nurul Wahidah; Robby Nikolus
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 4 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss4pp904-916

Abstract

In processing existing data by analyzing the situation in the field from primary and secondary data. For primary data such as field observations, and coal sampling data and secondary data in the form of research location maps and laboratory test results, where the results of the coal quality laboratory test produced proximate analysis data with parameters of total moisture, inherent moisture, ash contant, volatile matter, fixed carbon, total sulphure and calorific value. In statistics, regression analysis is often used to test the relationship between an independent variable and a bound variable. The mathematical model that states the relationship between the two variables is called a regression equation. From the results of the comparison of coal quality with the parameters of proximate analysis, there was a change in coal quality at the time of the front towards the stockpile, which was as follows: TM = 0.68 %, IM = 0.61%, ASH = --1.32%, VM = 3.28 %, FC = 2.31 %, TS = -0.27 %, CV = -174 Kcal/kg. From the results of the analysis, it is known that the largest influence of the parameters that cause the decrease in calories is ash content of 36.69%, total moisture of 22.6%, volatile matter of 64.19%, inherent moisture of 27.5%, fixed carbon of 25.87%, and total sulfur of 0.44%.
Pengembangan Media Pembelajaran E-Book Interaktif Pada Materi Prakarya Untuk Meningkatkan Motivasi Belajar Dan Kreativitas Siswa Surtini; Suratno; Ali, Muhammad
Wacana Akademika: Majalah Ilmiah Kependidikan Vol 8 No 2 (2024): November 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sarjanawiyata Tamansiswa

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Abstract

Students feel very enthusiastic about technology because of the presence of signals in the midst of residential areas, school environments and communities in Pengabuan. This can be seen from the involvement of the internet in craft learning which should be utilized well by teachers. This research aims to develop learning media, assess the feasibility of interactive craft e-book learning media and increase student learning motivation and creativity. The research method used is Research and Development. This development procedure refers to the Lee and Owens (2004) development model with the stages of Analysis, Needs Analysis, Front-End Analysis, Design, Development, Implementation, Evaluation. The result of this research and development is the development of interactive e-book learning media which is expressed procedurally and theoretically. Then this media was also declared feasible in practice. It can be concluded that interactive e-book media can increase student learning motivation and creativity.
PENGARUH KEDEKATAN ORANG TUA, SIKAP PERCAYA DIRI DAN KEMANDIRIAN BELAJAR TERHADAP HASIL BELAJAR IPS Ridhaningtyas, Latifa Putri; Sunarso, Ali; Suratno
ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Vol 8 No 1 (2024): FEBRUARI
Publisher : UNIVERSITAS MUHAMMADIYAH SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/else.v8i1.18627

Abstract

This study aims to examine the impact of parental closeness, self-confidence, and learning independence on social studies learning outcomes.  The research method used was a survey with a correlational approach. The study population consisted of 137 elementary school students, with a sample of 102 students from 3 public elementary schools in Mijen Subdistrict, Semarang. The results showed the following: First, there is a significant influence between parental closeness and learning outcomes, which can be confirmed through t-test with the result (0.817 > 0.195). Second, there is a significant influence between Confident Attitude and learning outcomes, which can be confirmed through the t test with the results (0.719 > 0.195). Third, there is a significant influence between Learning Independence and learning outcomes, which can be confirmed through the t test with the results (0.719 > 0.195). Fourth, there is a significant influence between Parental Closeness (X1), Confident Attitude (X2), and Learning Independence (X3) together on social studies learning outcomes (Y), which can be confirmed through the t test with the results (0.548 > 0.195).   Keywords: Parental Attachment; Self-Confidence; Learning Independence
Pengaruh Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern Pemerintah Dan Peran Auditor Internal Terhadap Kualitas Laporan Keuangan Pemerintah Ady Kurnia Munggaran; Suratno; Muhammad Yusuf
Jurnal Indonesia Sosial Sains Vol. 1 No. 05 (2020): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v1i05.69

Abstract

Abstrak: Penelitian ini bertujuan untuk meneliti pengaruh standar akuntansi pemerintahan, sistem pengendalian intern pemerintah dan peran auditor internal terhadap kualitas laporan keuangan, dengan obyek penelitian pada Kementerian Sosial. Populasi pada penelitian ini sebanyak 93 orang yang yang merupakan pejabat struktural serta fungsional keuangan serta auditor internal pada satuan kerja pusat Kementerian X dan sample penelitian ini melibatkan 48 responden dengan metode purposive sampling dalam pemilihan samplenya. Penelitian ini menggunakan metode analisis statistik dengan menggunakan bantuan SPSS ver. 21. Hasil pengujian seluruh hipotesis, penelitian ini menunjukkan bahwa, secara simultan variabel independen standar akuntansi pemerintahan (X1), sistem pengendalian intern pemerintahan (X2), dan auditor internal pemerintah (X3) berpengaruh signifikan terhadap kualitas laporan keuangan (Y). Sedangkan secara parsial variabel standar akuntansi pemerintahan (X1) memberikan pengaruh signifikan terhadap kualitas laporan keuangan (Y), sistem pengendalian intern pemerintahan (X2) berpengaruh signifikan terhadap kualitas laporan keuangan (Y), dan auditor internal pemerintah (X3) tidak berpengaruh signifikan terhadap kualitas laporan keuangan (Y).
PENGEMBANGAN POLA EVALUASI KULIAH BERBASIS BEKAL AWAL BELAJAR DI FKIP UNIVERSITAS LAMBUNG MANGKURAT Suratno; Subroto, Wisnu
CENDIKIA Vol 5 No 1 (2021): Cendekia
Publisher : IKIP PGRI KALIMANTAN TIMUR

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Abstract

Penelitian ini mengkaji tentang Pengembangan Pola Evaluasi Kuliah Berbasis Bekal Awal Belajar di FKIP Universitas Lambung Mangkurat. Tujuan Penelitian ini adalah gambaran profil masukan mahasiswa menurut bekal awal belajarnya dan faktor determinan apa saja yang bersumber dari presage variabel (pembawaan) dan contex variabel (lingkungan) yang prioritas menentukan mutu proses pembelajaran dan capaian hasil belajar mahasiswa di lingkungan FKIP ULM. Metode Penelitian yang digunakan adalah R & D (Research and Development), dengan sampel penelitian yakni seluruh mahasiswa hasil admisi jalur mandiri diambil secara purposive. Pengumpulan data menggunakan data primer dan dianalisis menggunakan alat uji SPSS. Berdasarkan hasil penelitian menunjukkan bahwa bekal awal belajar memiliki hubungan signifikan dengan capaian kemampuan mahasiswa khususnya pada semester awal dan kemampuan setelah beberapa tahun yang tergambar dari capaian Indeks Prestasi Semester dan Indeks Prestasi Kumulatif. Dan terdapat keberagaman pengetahuan dasar yang harus dikuasai mahasiswa sebagai bekal awal belajarnya sesuai dengan program studi. Meskipun demikian beberapa pengetahuan dasar seperti kompetensi berbahasa,matematika, dan teknologi dasar merupakan bekal awal belajar yang dominan harus dikuasai oleh mahasiswa. Sementara keterampilan yang mencakup penguasaan softskill seperti kemampuan berkomunikasi, keterampilan metodologis, wirausaha, dan seni budaya menjadi tambahan bekal awal belajar yang harus dikuasai dengan baik oleh mahasiswa di FKIP ULM.
TEACHING MATERIALS IN CREATIVE THINKING SKILLS-BASED LEARNING: A SYSTEMATIC LITERATURE REVIEW Anwar, Muhamad Khoirul; Suratno; Buroidah, Hikmah; Hasan, M. Ubaidillah
INSECTA: Integrative Science Education and Teaching Activity Journal Vol. 6 No. 2 (2025)
Publisher : Science Education, Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/insecta.v6i2.8779

Abstract

Teaching materials designed for creative thinking skills are very important because they guide students to develop innovative problem-solving skills and think outside the box. The purpose of this study is to analyze the characteristics of effective teaching materials in supporting creative thinking skills-based learning, and to identify the essential components that must be present in teaching materials to develop these skills. This study is a systematic literature review that describes teaching materials in creative thinking skills-based learning in the field of biology education. This study synthesizes 11 of 42 articles published between 2021–2024 in Sinta 2–4 journals obtained based on the formulation of the problem. The study results consistently demonstrate the dominance and crucial role of digital-based teaching materials in significantly enhancing students' creative thinking skills. These digital resources are uniquely designed with embedded features like multimedia integration, Problem-Based Learning (PBL) scenarios, and open-ended questions, thereby creating a highly interactive, flexible, and relevant learning environment aligned with 21st-century demands. The efficacy of these digital tools is strongly reinforced through their integration with active learning strategies such as PBL and Inquiry-Based Learning, This finding offers significant novelty by providing empirical evidence that locally-adapted digital products are a primary catalyst for pedagogical transformation. The practical implication is that educators must shift their focus from mere information delivery to designing rich learning experiences that explicitly demand students to generate, test, and validate their own creative ideas, preparing them for future complexity.
Co-Authors Ady Kurnia Munggaran Ali Idrus Ali Sunarso Alifia, Difa Amalia, Via Amandus, Hieronimus ARI KURNIAWAN Bea Hana Siswati Besti Lilyana, Besti Bevo Wahono Cahyo Hasanudin Darmansyah Dewi Noviyanti Dinda Anna Zatika Djaddang, Syahril Edy Supriyadi EKAWARNA Elan Artono Nurdin Elviana Nur Salsabilla Eriyani Etty Merwati, Endang Farida Kohar Farida Nugrahani FATIMATUZZAHRO Fauziah, Jihan Ratna Hasan, M. Ubaidillah Hasnah Setiani Hikmah Buroidah I Ketut Mahardika Ida Zulaeha Idah Ariyaini Ifhan, Doni Al Isti Naroh Jepri Parningotan Sianturi, Jepri JMV Mulyadi JMV, Mulyadi JMV. Mulyadi Kamalia Fikri Kamalia Fitri Kohar, Farida Kurnianto, Fahmi Arif Kusnadi, Aan Latifa Putri Ridhaningtyas Mashuril Anwar Maulidah, Lailatul Maulidiastuti, Tri Muhamad Khoirul Anwar MUHAMMAD ALI Muhammad Yusuf MUHAMMAD YUSUF MULYADI Nadia Nana Mardiana Nanik Nurhayati Nasution, Faisal Umri Ningsih, Santy Rahayu Nurfadillah Nurul Wahidah Papat Adhitama , Panji Parningotan Sianturi, Jepri Putra, Dedi Fazriansyah Putri Zahra Afiifah Rachmad Rahayu Pristiwati Rianti, Rima Robby Nikolus Roby Cahyadi Rosmiati Sailendra Santi Pratiwi Tri Utami Sari, Dini Wulan Siswanto Slamet Hariyadi Slamet Haryadi SRI ASTUTIK Suardi Suci Pratiwi Supriyanto Supriyono, Areni Yulitawati Surtini Syaifur Rijal Syam, Ardiansyah Syifaul Uyun Titin Delia Wisnu Subroto Yantoro Yuningsih, Riana Yuniwati Zuliyanti, Zuliyanti