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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 MATRIX : JURNAL MANAJEMEN TEKNOLOGI DAN INFORMATIKA Journal of Community Service Jurnal Pendidikan Transformatif 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 Journal of Ekonomics, Finance, and Management Studies 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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Legal Protection Analysis of Personal Data Breaches in Shopee Paylater Consumer Loan Transactions Noviyanti, Dewi; Yuniwati; Suratno
Journal of Law and Economics Vol. 4 No. 1 (2025): MAY
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i1.240

Abstract

The widespread use of personal information in pay-later-based loan applications services reflects the vulnerability of digital security systems implemented by technology companies in Indonesia. Recently, several Shopee users reported being victims of such cases, claiming they never activated the paylater feature, yet their bank loan applications were declined due to poor credit records linked to SPayLater usage. While services like Shopee's SPayLater offer convenience, they also increase the risks of default and data breaches. Incidents such as improper debt collection practices and unauthorized access to ShopeePay balance reveal flaws in the platform's data protection and security measures. This underscores the need for in-depth research to strengthen legal safeguards for consumer personal data in Shopee's digital transactions. Findings indicate that SPayLater, as the data controller, holds the responsibility to collect, process, and protect consumer information throughout its lifecycle. Nevertheless, Shopee is perceived to have fallen short in fulfilling this duty, resulting in consumers suffering losses from unauthorized use of their data for loan applications. This situation highlights the urgency for more robust legal protections—both internally and externally to guarantee the protection of users' personal information. This research uses a normative legal research type with a descriptive research type. The problem approach uses a statutory approach with a case approach.
ANALISIS DETERMINAN KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Papat Adhitama , Panji; Suratno; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to determine the factors that influence quality of information on local government financial reports in the Depok City Government with an internal control system as a moderating variable. These factors include Competence of Human Resources, Regional Financial Management Information Systems and Government Accounting Standards. Type of research is quantitative research using primary data. Data collection techniques are questionnaires. Population and samples in this study are Head of Finance Subdivision, Expenditure Treasurer and financial staff and accounting compilers of financial statements as respondents, amounting to 114 of the 38 SKPDs of Depok City Government. Data were analyzed using Moderated Regression Analysis with SPSS Statistics 22 software. The results showed that partially the Competence of Human Resources, Regional Financial Management Information Systems and Government Accounting Standards had a significant positive effect on the Quality of Information on Local Government Financial Reports. While the Internal Control System cannot moderate the influence between Human Resource Competencies, Regional Financial Management Information Systems and Government Accounting Standards with the Quality of Information on Local Government Financial Reports.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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).
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 Dari, Tri Ulan Darmansyah Dewi Noviyanti Dinda Anna Zatika Djaddang, Syahril Dwi Susanti Edy Supriyadi EKAWARNA Elan Artono Nurdin Elviana Nur Salsabilla Eriyani Etty Merwati, Endang Farida Kohar Farida Nugrahani FATIMATUZZAHRO Fauziah, Jihan Ratna Gunawan Santoso Hasan, M. Ubaidillah Hasnah Setiani Hikmah Buroidah I Ketut Mahardika Ida Zulaeha Idah Ariyaini Ifhan, Doni Al Inah 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 Parti, I Ketut Putra, Dedi Fazriansyah Putri Zahra Afiifah Rachmad Rahayu Pristiwati Rasmini, Ni Wayan Rianti, Rima Robby Nikolus Roby Cahyadi Rosmiati Sailendra Santi Pratiwi Tri Utami Sari, Dini Wulan Siswanto Slamet Hariyadi Slamet Haryadi Solly Aryza SRI ASTUTIK Suardi Suci Pratiwi Sugiono, Muhamad Sunarsih, Eka Supriyanto Supriyono, Areni Yulitawati Surtini Syaifur Rijal Syam, Ardiansyah Syifaul Uyun Titin Delia Wisnu Subroto Yantoro Yuningsih, Riana Yuniwati Zuliyanti, Zuliyanti