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All Journal Jurnal Penelitian Pendidikan Matematika dan Sains Primary: Jurnal Pendidikan Guru Sekolah Dasar Jurnal Akuntansi dan Perpajakan Wacana Akademika : Majalah Ilmiah Kependidikan Jurnal Penelitian Pendidikan IPA (JPPIPA) 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 Al-Kharaj: Journal of Islamic Economic and Business Jurnal Paedagogy 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 JAT (Journal of Accounting and Tax) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekobisman : Jurnal Ekonomi Bisnis Manajemen jle Indonesian Journal of Innovation Science and Knowledge Technology, Business and Entrepreneurship POLIGRID Journal of Ekonomics, Finance, and Management Studies NERS Jurnal Keperawatan 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)
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DIGITAL ETHICS AND MORAL CONSEQUENCES USE OF AI  IN FRAUD PREVENTION AND SOCIAL ACCOUNTABILITY IMPACT ON THE TRANSPARENCY FINANCIAL REPORTS sartono; Darmansyah; Syahril Djaddang; Suratno
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bcgdee36

Abstract

The aims research that digital ethics and the moral consequences of Artificial Intelligence (AI) prevent fraud prevention and social accountability, and their impact on the transparency and sustainability of financial reports in manufacturing companies listed on the Jakarta Stock Exchange. Digital transformation has reshaped accounting and reporting systems, with increasing reliance on AI for transaction processing, risk analysis, and internal monitoring, while raising ethical concerns such as algorithmic bias, data privacy, and moral responsibility. This guides responsible AI use, while moral consequences influence reporting integrity and stakeholder trust. This study employs a quantitative survey of 386 respondents, including financial managers and staff, analyzed using multiple regression and path analysis. The results show that This significantly affects fraud prevention, moral consequences influence social accountability, and both enhance reporting transparency and sustainability. The findings strengthen digital ethics, agency, and stakeholder theories, support ethical AI governance, and increase public trust in financial reporting
Analisis Determinasi Penyerapan Anggaran Dengan Perencanaan Anggaran dan Politik Anggaran Sebagai Pemoderasi Delia, Titin; Syahril Djaddang; Suratno; JMV. Mulyadi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.77

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penyerapan anggaran dengan perencanaan anggaran dan politik anggaran sebagai variabel pemoderasi pada satker Badan Penelitian dan Pengembangan Kesehatan. Jenis penelitian yang dilakukan adalah asosiatif yang bersifat kausal dengan metode survei. Populasi dalam penelitian ini adalah tim pengelola keuangan di 16 satker Badan Litbangkes. Sampel dalam penelitian ini diperoleh sebanyak 94 dengan pemilihan sampel secara purposive sampling. Data diolah dengan menggunakan analisis regresi berganda dan uji residual. Hasil penelitian ini membuktikan bahwa kompetensi sumberdaya manusia, proses pengadaan barang dan jasa, dan komitmen organisasi secara parsial berpengaruh signifikan terhadap penyerapan anggaran di satker Badan Litbangkes. Perencanaan anggaran dan politik anggaran yang merupakan variabel moderating dapat memperkuat hubungan antara kompetensi sumberdaya manusia dan komitmen organisasi terhadap penyerapan anggaran, namun perencanaan anggaran dan politik anggaran tidak dapat memperkuat hubungan antara proses pengadaan barang dan jasa terhadap penyerapan anggaran
Implementation of Interactive Learning Approach in IPAS Learning Kusuma, Nadya Erita; Suratno
Jurnal Penelitian Pendidikan IPA Vol 11 No 2 (2025): February
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i2.7623

Abstract

This study aims to describe the implementation of interactive learning approaches in IPAS (Integrated Science and Social Studies) learning in Grade V of SDN Bagi 02, Madiun Regency. The research employs a descriptive qualitative method to examine the effectiveness and implications of integrating interactive learning strategies into IPAS learning environments. Through observations, interviews, and documentation, the study investigates how interactive learning methods are implemented, perceived, and experienced by both educators and students. From the research findings, it can be concluded that the implementation of interactive learning approaches significantly impacts IPAS learning in Grade V of SDN Bagi 02, Madiun Regency. Learners actively engage in the IPAS learning process, enhancing their understanding of material concepts, and can develop social skills through interaction with teachers and peers. This research provides further recommendations for development in terms of supporting interactive approach curriculum development and adequate resource allocation.
Pengaruh Profitabilitas, Kualitas Audit dan Transformasi Digital Terhadap Nilai Perusahaan dengan Manajemen Laba Sebagai Variabel Moderasi: Studi Perusahaan Konstruksi pada Bei Periode 2019-2023 Putri Zahra Afiifah; Suratno; JMV Mulyadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9678

Abstract

This research analyzes the influence of profitability, audit quality and digital transformation on company value, as well as the moderating role of earnings management in construction companies in Indonesia during the 2019-2023 period. By using secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange, this research applies a multiple linear regression model with interactions (MRA). The research results show that profitability (measured by ROA) and digital transformation have a significant positive effect on company value, with B coefficients of 0.263 (p-value = 0.000) and 0.116 (p-value = 0.026), respectively. On the other hand, audit quality has no significant effect (B = -0.006, p-value = 0.933). In addition, earnings management moderates the influence of audit quality and digital transformation on firm value, but does not moderate the relationship between profitability and firm value. These findings emphasize the importance of profitability and digital transformation in increasing company value in the construction sector, as well as the role of earnings management in strengthening the influence of several of these factors. This research contributes to understanding the factors that influence company value in the Indonesian construction industry.
From Student-Centered Learning to Student Agency: A Systematic Review of Motivation, Self-Regulated Learning, and Academic Achievement in the Merdeka Curriculum with ASEAN Perspectives Erwanti, Putri Dwi; Suratno
Jurnal Paedagogy Vol. 13 No. 2 (2026): April
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jp.v13i2.19477

Abstract

This study aims to synthesize the influence of learning motivation and self-regulated learning on students’ academic achievement in the implementation of the Merdeka Curriculum among senior high school students, while benchmarking pedagogical strategies against those implemented in ASEAN countries. The study employed a Systematic Literature Review (SLR) design following the PRISMA 2020 protocol. A total of 20 empirical studies published between 2020 and 2025 were retrieved from the Scopus, Google Scholar, and SINTA databases. Data were analyzed using a thematic synthesis technique. The findings indicate that learning motivation and self-regulated learning make a substantial contribution to students’ academic achievement in the Indonesian context, with the highest reported effect size reaching 88.9%. Comparative analysis reveals that several ASEAN countries have more extensively advanced student autonomy through the integration of self-monitoring technologies (e.g., Singapore and Vietnam) and strong teacher autonomy support (e.g., Malaysia and Thailand). These findings suggest that optimizing the implementation of the Merdeka Curriculum requires the adoption of such pedagogical strategies. In particular, the roles of teachers and educational technology should be transformed from administrative support mechanisms into key drivers that foster student agency. Overall, this study highlights the importance of aligning motivation, self-regulated learning, and innovative pedagogical practices to enhance academic achievement in contemporary educational contexts.
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 Novrianda Dwi Susanti Edy Supriyadi EKAWARNA Elan Artono Nurdin Elviana Nur Salsabilla Eriyani Erwanti, Putri Dwi Etty Merwati, Endang Ezer Sinaga, Frin Eben Farida Kohar Farida Nugrahani FATIMATUZZAHRO Fauziah, Jihan Ratna Gunawan Santoso Hasan, M. Ubaidillah 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 Fitri Kohar, Farida Kurnianto, Fahmi Arif Kusnadi, Aan Kusnindar, Iksan Kusuma, Nadya Erita Kusumawati Shindi Nur Rahmawati Latifa Putri Ridhaningtyas Mashuril Anwar Maulidiastuti, Tri Mayasari Mellambi, Nolan Habel Muazza Muhamad Khoirul Anwar Muhamad Khoirul Anwar, Muhamad Khoirul MUHAMMAD ALI MUHAMMAD YUSUF Muhammad Yusuf MULYADI Mushlihurrohman, Na'im Nadia Nana Mardiana Nanik Nurhayati Nasution, Faisal Umri Ningsih, Santy Rahayu Nurfadillah Nurmala Ahmar Nurul Wahidah Papat Adhitama , Panji Parningotan Sianturi, Jepri Parti, I Ketut Putra, Dedi Fazriansyah Putri Zahra Afiifah Rachmad Rahayu Pristiwati Rahma, Annisa Luthfia Rasmini, Ni Wayan Rianti, Rima RIZKI PUTRI WARDANI Robby Nikolus Roby Cahyadi Rosmiati Sailendra Santi Pratiwi Tri Utami Sari, Dini Wulan Sartono Setiani, Hasnah Siswanto 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 Verra Aullia Vetty Priscilla Wisnu Subroto Yantoro Yuningsih, Riana Yuniwati Zuliyanti, Zuliyanti