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All Journal Jurnal Ekonomi Dan Bisnis Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika
Nur Maghfiroh
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Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Social Sciences

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ANALISIS PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED, EXTERNAL PRESSURE, DAN INEFFECTIVE MONITORING PADA FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD Nur Maghfiroh; Komala Ardiyani; Syafnita Syafnita
Jurnal Ekonomi Dan Bisnis Vol 16, No 1 (2015): Jurnal Ekonomi dan Bisnis Maret 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1986.896 KB) | DOI: 10.31941/jebi.v16i1.321

Abstract

This research aims to identify and analyze the effectiveness of the fraud triangle in detecting financialstatement fraud. The variables of the fraud triangle are used a  proxy financial stability withACHANGE, personal financial need that proxy  by OSHIP,  external pressure that proxy by FREEC andineffective monitoring by BDOUT proxy. Detecting of financial statement fraud in this  research uses aproxy earnings management.  The population of this research is the manufacturi ng companies listed on Indonesia Stock Exch angein 2011 and 2012. Total samples of this research are 34 manufacturing companies. Statisti cal d ataanalysis method used is linear regression. The result of this research indicate that the extern al pressure (FREEC) influence the financialstatement fraud. Meanwhil e, the financial stability pressure (ACHANGE), personal financial need(OSHIP ) and ineff ective monitoring (BDOUT ) has  no significant impact on financial statement fraud.  Keywords  : financial statement fraud, financial stability, personal financial
Peningkatan Hasil Belajar Materi Perkalian Melalui Model Kooperatif tipe Teams Games Tournament (TGT) Siswa Kelas IV-A SDN Pakis 1 Surabaya Nur Maghfiroh; Bekti Wirawati; Nunuk Suliyastuti
Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika Vol. 2 No. 6 (2024): Desember : Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/arjuna.v2i6.1308

Abstract

This Classroom Action Research aimed to enhance the mathematics learning outcomes of fourth-grade students at SDN Pakis 01 Surabaya in understanding the multiplication of whole numbers up to 100. The study involved 27 students. Data was collected through observation, tests, and documentation. The cooperative learning model, Teams Games Tournament (TGT), was implemented. Results indicated a significant improvement in students' mathematics achievement, particularly in multiplication, following the implementation of TGT. The percentage of students achieving mastery increased from 37.04% in the pre-cycle to 85.19% in Cycle II. This substantial improvement suggests that TGT effectively created an active, collaborative, and engaging learning environment, motivating students to participate more actively in the learning process. Furthermore, there was a notable increase in the class average across cycles. The implementation of TGT successfully achieved the research objective of enhancing students' understanding of the multiplication concept. Therefore, it is recommended that the TGT model be considered as an alternative to improve the quality of mathematics education in elementary schools.
Co-Authors Aminuddin Aziz, M.PdI, Abdullah Bekti Wirawati Komala Ardiyani Nunuk Suliyastuti Syafnita M.Si SE.