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Fraud Management Model and Forensic Accounting – A Systematic Literature Review Firmansyah, Deri; Suryana, Asep; Susetyo, Dwinanto Priyo; Syafei, M. Yani
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.808

Abstract

This study interprets the importance of critical thinking and concern for the triggers of fraudulent behavior and financial fraud. The purpose of the study is expanded by explaining the application of fraud management as corporate governance to prevent fraud, and the involvement of forensic accounting practices is necessary. This study, a systematic literature review (SLR) by adopting part of the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) method, to identify, and construct a fraud management and forensic accounting model. The findings, fraudulent behavior occurs because there is a triggering factor, and someone has difficulty ignoring it. Psychologically it has taken root and rationalized the truth of fraud on the basis of pressure, opportunity supported by capability, such as triggers for fraudulent behavior in the fraud triangle model and the diamond fraud model. Synthesis of findings, it is important for internal control in fraud management to be applied for early detection and investigation and it is necessary to involve forensic accounting practices to detect, investigate accounting and litigation to resolve financial fraud in the financial data-based justice system. The novelty of this research offers a fraud management and forensic accounting model to prevent fraud and the financial condition of the company.
Improving Teachers' Numeracy Skills at Cisarua State Elementary School, West Java, Indonesia Dikdik, Asep; Suryana, Asep; Triana, Cepi; Rahyasih, Yayah; Oktaviani, Firyal Fatin
Jurnal Prima Edukasia Vol. 13 No. 1 (2025): January 2025
Publisher : Asosiasi Dosen PGSD dan Dikdas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpe.v13i1.82453

Abstract

Teachers occupy a pivotal role in the education system, including the imperative of attaining numeracy competence, a benchmark defined by governmental standards. The objective of this study is twofold: firstly, to assess the current state of numeracy competence among teachers at Cisarua State Elementary School, and secondly, to formulate a model to enhance their competencies in this domain. The research methodology is quantitative, incorporating a case study design that amalgamates descriptive and exploratory research methodologies. The study's participants comprised 15 teachers evaluated through a questionnaire-based training needs survey. Data was collected through a survey technique, with a questionnaire as the primary instrument. The collected data underwent quantitative analysis using descriptive analysis techniques. The results indicated that teachers' numeracy competence falls below the ideal standard set by government policy, with an average score of 40.6 out of a possible 42. This discrepancy underscores the necessity for human resource development in numeracy competence. In light of these findings, this study proposes a training model based on the ICARE approach (Introduction, Connection, Application, Reflection, Extension) to enhance teacher numeracy competence. The implications of this study underscore the necessity of systematic and sustainable training interventions to enhance teachers' numeracy skills, which will contribute to enhancing the quality of numeracy learning for students at the primary school level.
Taking Up the Challenges Faced by Higher Education Institutions in Technology to Create Smart Campus Hartati, Seri; Sumarto; Nurdin, Diding; Suryana, Asep
Journal of Education Reseach and Evaluation Vol 7 No 4 (2023): November
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jere.v7i4.66851

Abstract

Universities face big challenges in technology to create smart campuses to increase higher education efficiency, productivity, quality and innovation. This research aims to analyze universities' efforts to utilize technology to create smart campuses. The research uses descriptive qualitative with a phenomenological approach. Data was collected through open interviews at four universities. Research subjects include top level management, middle level management, lecturers and staff. Data analysis was performed using Bogdan & Biklen which is called data reduction, the interconnection between data and verification. The research results show that universities have made various efforts to introduce digital technology to create smart campuses. This research describes the ability of universities to realize Smart Campus in 4 levels, namely adoption, implementation, integration and optimization. However, the biggest challenge is the integration and optimization of systems used for education, research and service services. Then optimization requires policies that involve goals and targets related to integration, technological sustainability and improving the learning environment, so that it will create a smart campus.
Stock Returns and Economic Value Added: The Mediating Role of Earnings Per Share – Predicting Firms’ Financial Performance in Financial Markets Suryana, Asep; Rifa'i, Asep Achmad; Prakoso, Sugih; Zaky, Muhammad; Suaebah, Ebah
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.1011

Abstract

The purpose of this study is to determine the relationship between Economic Value Added (EVA) and Stock Return (SR), and to test the mediation role of Earning Per Share (EPS). The research design adapts the ex post facto method. The research sample is the financial statements of three Indonesian Telecommunication Companies on the IDX, for 6 years during 2017-2022, with the purposive sampling technique selected. Data analysis using a panel data regression model, developed with an estimated path analysis model using EViews v.14, model selection using CEM, FEM and REM approaches through Chow test, Hausman test, and LM test. The feasibility test of the selected model with the determination coefficient, and the significance test of the effect at alpha 0.05, the mediation test with the Sobel test. The research findings show that CEM as a selected model in the path equation model, with the feasibility criteria of the model being met. EVA has a positive and significant effect on EPS. EVA has a positive and significant direct effect on SR. EPS also has a significant positive effect on SR. The evaluation of mediation pathway parameters concluded that there was an indirect effect through EPS. Where the mediation effect of EPS is at the level of strong predictive ability.
EKSISTENSI BRAND COMMUNITY DI ERA KONVERGENSI: STUDI KASUS BRAND COMMUNITY KEJAR MIMPI OLEH BANK CIMB NIAGA DI ERA KONVERGENSI Putri, Aprilian; Suryana, Asep; Octavianti, Meria
Linimasa : Jurnal Ilmu Komunikasi Vol. 8 No. 1 (2025): Januari 2025
Publisher : Ilmu Komunikasi, FISIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/linimasa.v8i1.20343

Abstract

In the current media convergence era, businesses must be agile to remain in their industries and compete with competitors. One of the most promising strategies is brand community, which helps strengthen connection with customers. One of the businesses that has managed to keep up a brand community since 2017 is Bank CIMB Niaga. The focus of this research is to explore how Bank CIMB Niaga's brand community has grown also how the differences in communication messages through community activities and the official account @kejarmimpi.id on Instagram. To ascertain the variations in message depending on the central route and peripheral route, this study applies the Elaboration Likelihood Model theory. The method used is quantitative with a case study approach with data collection techniques through observation and documentation. The results of the study show that brand community packages messages with an emphasis on the central route on community activities that pay attention to the quality of the message and its relevance to the audience. On the other hand, brand community packages messages with an emphasis on the peripheral route on content shared on Instagram social media where it pays more attention to the attractiveness of content writing and the attractiveness of a Key Opinion Leaders (KOL). Overall, this study shows that CIMB Niaga's brand community can still exist because it has succeeded in packaging messages effectively by considering the audience's elaboration rutes.
Symbolic Interaction Between Personal Trainers and Members At Celebrity Fitness Express Teras Kota BSD Utomo, Ardian Setio; Asgawanti, Eka Desy; Kuswarno, Engkus; Suryana, Asep
CAKRAWALA: JURNAL HUMANIORA BINA SARANA INFORMATIKA Vol 24, No 2 (2024): September 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jc.v24i2.23063

Abstract

Celebrity Fitness is a company operating in the largest fitness world in Asia. This research aims (1) To understand further how personal trainers communicate when welcoming members, (2) To understand further how personal trainers use communication when training with members, (3) To understand further how personal trainers use communication in attracting members interest in training, (4) To be able to understand how members perceive the communication used by personal trainers. The research was carried out using a qualitative approach with participant observation to observe the communication between personal trainers and members. In answering this problem, researchers used a symbolic interaction theory approach and conversation analysis through an interpersonal communication process using verbal and nonverbal communication. As a result of this research, researchers constructed personal trainer communication into three categories, namely, personal trainers always pay attention to members both in terms of feelings and health, personal trainers also educate members by providing explanations about everything regarding the field of fitness and professional advice to members, and personal trainers always remind members of their mutually agreed training schedule and fitness goals. Meanwhile, members perceptions of the communication carried out by personal trainers are good. for members, the appearance of a personal trainer is the most important thing, as is an athletic body shape and always appearing fashionable in clothing. She was followed by good skills in the world of fitness, a polite, friendly attitude, and always looking energetic.
The representation of Reog Ponorogo’s character construction in Marjan’s beverage product advertisement Wijaya, Rizki Ardiatama; Suryana, Asep; Syuderajat, Fajar
ProTVF Vol 9, No 1 (2025): March 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/ptvf.v9i1.48204

Abstract

Background: This research was motivated by the different approaches taken in Marjan’s advertisement for Ramadan 2021 compared to previous years. Marjan is known for always showcasing local Indonesian culture explicitly in its advertisements so that the culture presented is identical to the original. In 2021, Marjan presented Reog Ponorogo with a superhero fantasy story, so Reog Ponorogo was implicitly displayed in the advertisement. Purpose: This research aims to determine the representation of the Reog Ponorogo character construction in Marjan’s Ramadan 2021 advertisement. Methods: This research uses a qualitative method with Peirce’s triadic semiotic analytic approach. Results: The representation of Reog Ponorogo construction characters in the Marjan advertisement for Ramadan 2021 was evident in the signs that represent Reog Ponorogo. Marjan’s advertisement constructs the concept of fusing traditional culture with modern popular culture. Conclusions: The resulting fusion creates an advertisement that tells a superhero fantasy story but still carries the identity of Reog Ponorogo. The media construction is built to keep Marjan’s advertisement relevant to the product’s target market, with a message of unity and heroism that differs from its traditional counterpart. Implication: The presentation of traditional culture in media should be done with the utmost care so as not to conflict with the culture’s traditional origin. Consumers are expected to start by getting to know the local culture inherent in themselves so that when this culture is presented in media, consumers can evaluate the media’s presentation of culture in the created content.
Pengaruh Supervisi Kolaboratif Terhadap Kinerja Mengajar Guru: Alternatif Akselerasi Peningkatan Kualitas Pembelajaran Dewi Ainun Nafis; Asep Suryana; Yayah Rahyasih
Didaktika: Jurnal Kependidikan Vol. 13 No. 001 Desemb (2024): Didaktika: Jurnal Kependidikan (Special Issue 2024)
Publisher : South Sulawesi Education Development (SSED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58230/27454312.1291

Abstract

Kinerja mengajar guru di Indonesia belum mencapai taraf yang sesuai dengan harapan. Penelitian relevan terdahulu menunjukkan bahwa supervisi akademik dapat meningkatkan kinerja mengajar guru. Pendekatan coaching dalam supervisi akademik yang diperkenalkan pada era kebijakan Merdeka belajar mengindikasikan bahwa supervisi akademik seyogyanya dilaksanakan secara kolaboratif. Tetapi bukti tentang supervisi kolaboratif dapat memberikan signifikansi terhadap kinerja mengajar guru - belum banyak ditemukan. Tujuan penelitian ini adalah untuk menemukan bukti, apakah supervisi kolaboratif berpengaruh terhadap kinerja mengajar guru. Pendekatan kuantitatif digunakan. Studi dilakukan pada Sekolah Dasar Negeri (SDN) Di Kabupaten Purwakarta. Dari populasi guru sebanyak 2.658 orang yang tersebar di 17 Kecamatan, teknik probability sampling model pemilihan cluster diterapkan. Sehingga 240 orang guru yang bertugas dan tersebar di wilayah kota kabupaten, tengah kabupaten, dan pinggir kabupaten - ditetapkan sebagai responden penelitian. Teknik pengumpulan data menggunakan instrument berupa kalimat-kalimat pernyataan pilihan model skala Likert yang disuguhkan melalui Google-form. Teknik analisis data model regresi dengan bantuan softwere SPSS. Hasil penelitian menunjukkan bahwa supervisi kolaboratif berpengaruh signifikan terhadap kinerja mengajar guru. Dengan interpretasi dan kontekstualiasi yang lebih luas, serta memperhatikan aspek-aspek relevansi tertentu, maka supervisi kolaboratif diyakini dapat menjadi salah satu alternatif dalam upaya meningkatkan kinerja mengajar guru untuk akselerasi peningkatan kualitas pembelajaran pada berbagai jenjang pendidikan, baik di sekolah negeri maupun swasta, di Indonesia. Terakhir, penelitian lanjutan yang dapat mengeksplorasi metode atau strategi lain yang dapat meningkatkan kualitas pembelajaran sangat direkomendasikan.
Leading Teacher Collaboration in Elementary School Through School Leader Adaptive Skills: A PLS-SEM Approach Sumiati, Sumiati; Komariah, Aan; Kurniady, Dedy Achmad; Suryana, Asep
JETL (Journal of Education, Teaching and Learning) Vol 9, No 1 (2024): Volume 9 Number 1 March 2024
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jetl.v9i1.4799

Abstract

The purpose of this study was to examine the relationship between school leader’s adaptive leadership skills and teacher collaboration in schools and explore the implementation of adaptive leadership skills determine on teacher collaboration. The study was conducted using a cross-sectional survey with a sample of 384 teachers in elementary school teachers from 65 public elementary schools in Bogor district West Java Indonesia. The data were collected through Adaptive Leadership Skills scale and the Teacher collaboration Survey. Structural Equation Modeling (SEM) with partial least square was used to estimate relationships among the variables. The study findings indicate that adaptive leadership skills (emotional intelligence, organizational culture, character, and development) were significantly and positively related to teacher collaboration in schools. The findings are discussed according to the related literatures.
Water Quality Correlation of Hatchability of White Snapper (Lates Calcarifer) at the Lampung Marine Aquaculture Fisheries Centre (BBPBL) Ramli, Taufik Hadi; Adi, Catur Pramono; Suryana, Asep; Ismail, R.Moh.; Sutrisno, Bagus Oktori
Barakuda 45: Jurnal Ilmu Perikanan dan Kelautan Vol 7 No 1 (2025): Edisi April
Publisher : Fakultas Perikanan dan Ilmu Kelautan Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/barakuda45.v7i1.563

Abstract

Water quality is a major factor in the survival of white snapper. In the process of successfully producing white snapper, it is necessary to monitor the water quality in the spawning tank so that it can determine the optimal water quality and its effect on the hatching power of snapper eggs. The purpose of this study was to see the correlation of water quality parameters with egg hatching, and to determine the relationship between length and weight in White Snapper. The analysis method used is the parametric statistical method with the analysis tool used, namely the SPSS statistical application 26. The analysis used is a simple linear regression test, and a correlation test between water quality and egg hatching power. The results of the study showed that the growth pattern was more dominant in increasing the length of white snapper, while the results of the Pearson correlation test showed that temperature and salinity suitability greatly influenced the number of white snapper eggs that hatched.
Co-Authors - Sapriya Aan Komariah Aan Komariah Aan Komariah Abubakar Abubakar Ade Suhendar Adi, Catur Pramono Agus Haris Widayat Agus Setiaman Almadina Rakmaniar Ambarwati, Anggi Amri Anisa Diniati Arbaini, Dyah ARIADNE, EVIE Arini Nur Fariha Arip Amin Ariyana, Yoki Asep Dikdik Asgawanti, Eka Desy Atwar Bajari Barlian, Iqbal Nugraha Bashori B Cece Sutia Centurion Chandratama Priyatna, Centurion Chandratama Cepi Triatna, Cepi Dadang Sadeli Dadang Sugiana Dahniar, Tedi Dandi Supriadi David I. Philippov Dedi Rumawan Erlandia Dedy Achmad Kurniady Denaz Akmal Febriansyah Deni Kadarsah Denny Reza Kamarullah, Denny Reza Dewi Ainun Nafis Diding Nurdin Diding Nurdin, Diding Dikdik, Asep Djaman Satori Djaman Satori, Djaman Djam’an Satori Dreitsohn Franklyn Purba Dreitsohn Franklyn Purba Duddy Zein Dwi Ajeng Maulidya Makalao Dwi Budi Santoso Dwinanto Priyo Susetyo Edwin Rizal Eka Prihatin Eka Purnama Sari, Eka Purnama Engkus Kuswarno Enung Nurhayati, Enung Estu Niana Syamiya Fajar Syuderajat Fakry Gaffar, Mohammad Fannia Juwita Permono Farida Farida Fatimah Azzahra Ramadani Fazri fatimah Fatimah Firmansyah, Deri Firyal Fatin Oktaviani Funny Mustikasari Elita Gaffar, Mohammad Fakry Gina Sugina Gunawan, M. Irvan Hadi Suprapto Arifin Hadiyanto Hadiyanto Hartati, Seri Hartika, Nely Hasan, Ansari Helina Apriyani Herlina Agustin Herlina Permata Sari Hery Widijanto Heryana, Karyat Hinrawan, Ridana Iik Nurulpaik Ilham Gemiharto Ima Siti Halimah Indarti, Lili Ira Mirawati Ismail, Nurzali Ismail, R Moh iwan koswara, iwan Jenny Ratna Suminar Jimi Narotama Mahameruaji Johan, Muhammad Johar Permana Joko susila Josaphat Pramudijanto Junaidin Basri Karyat Heryana Komang Anggayana Koswara, Deden Deni Kurnia Wirakusumah, Teddy Kurnia Wirakusumah Leni Lesnawati Lina Herlina Lina Herlina Lishapsari Prihatini M. Mirfani, Aceng Maulana, Daffa Aqshal Maulana, Muhammad Hikam Ma’mun, Muflih Meidita, Chairunnisa Tri Meria Octavianti, Meria Mien Hidayat Mikhail E. Kosov Mikhail E. Kosov Minnah El Widdah Mochammad Devi Cahya Ruhimat Mohammad Fakry Gaffar Moza, Lygaya Muhammad Johan Munir Munir Natalia V. Lazareva Natalya I. Nikitina Nina Winangsih Syam Novebri Novebri Novebri Novebri Nugraha Suharto Nugraha, I Gusti Wayan Albar Nugraha, Iqbal Nur Aedi Nur Aedi, Nur Nur Hikmah Nurbaeti Nurisnaeni Nurisnaeni Nurlaely Nurlaely Nurprapti Wahyu Widyastuti, Nurprapti Octaviani, Meria Oktaviani, Firyal Fatin Olesya V. Dudnik Prakoso, Sugih Prihatin, Eka Prihatin, Eka Priyo Subekti Putra, Gilang Ramadhan Putri Trulline Putri, Aprilian R, Henny Sri Mulyani R. Yogie Prawira W Ramadhani, Fadli Muhammad Ramdini, Henri Ramli, Taufik Hadi Randa, Agrian Ratu Raspatiningrum, Liris Ratnasari, Eny Rengganis, Linangkung Diah Ayu Richard Lionel Gorni Rifa'i, Asep Achmad Rifai, Asep Achmad Rifqi Syauqi Hubby Rini Sugiarti, Lucia Risanti, Yuliani Dewi Ruhimat, Mochammad Devi Cahya S. Kunto Adi Wibowo Sa'ud, Udin Syaefuddin Saffanah, Moura Safwandi Safwandi Safwandi Safwandi, Safwandi Sahirah, Nahdah Nasya Santi Susanti, Santi Satori, Djam'an Seri Hartati Siti Nurjannah Sitorus, Sandy Fransiska Slamet Mulyana Sri Dewi Setiawati Sri Mulyani Sri Rahayu Retnowulan Sri Wiarti Suaebah, Ebah Sugina, Gina Suhariyad, Fendy Suhendar, Ade Sumarto Sumarto Sumarto Sumarto Sumarto Sumiati Sumiati Sunaryo Putri, Dyah Puspitasari Surachman, Eka Sururi Sururi . Sururi Sururi, Sururi Suryadi Suryadi Suryadi Suryadi Suryadi, S sutarsih, cicih Sutrisno, Bagus Oktori Suwandi Sumartias Syafei, M. Yani Teddy Kurnia Wirakusumah Tjutju Yuniarsih, Tjutju Triana, Cepi Triana, Dewi Udin Sa'ud Udin Syaefudin Saud, Udin Syaefudin Ulfia Nanda Maulia Utomo, Ardian Setio Uud Wahyudin Veronica M. Grebennikova Widiawati Widiawati Wijaya, Rizki Ardiatama Wiryawan, Ryzki Wuryanto, Agus Yadi Suryadi Yati, Sri Eka Yayah Rahyasih, Yayah Yenrizal Yenrizal Yoki Ariyana Yosef Budiman Yulistiawati, Devy Yuniarsih, Cucu Yuniarsih, Tjujtju Zaini Hafidh Zaky, Muhammad