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All Journal Jurnal Sinergi Jurnal Akuntansi & Auditing Indonesia Jurnal Anestesiologi Indonesia Jurnal Akuntansi Multiparadigma Vidya Karya Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi JURNAL EDUCATION AND DEVELOPMENT EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Perilaku dan Strategi Bisnis Medica Hospitalia Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Education, Social Studies, And Management (IJESSM) Education Achievement: Journal of Science and Research Action Research Literate (ARL) RUANG KATA: Journal of Language and Literature Studies STLISTIKA: Jurnal Bahasa, Sastra, dan Pengajarannya Jurnal Akuntansi dan Keuangan SOSIO KONSEPSIA: JURNAL PENELITIAN DAN PENGEMBANGAN KESEJAHTERAAN SOSIAL IIJSE Riset Akuntansi dan Keuangan Indonesia Greenation International Journal of Economics and Accounting Jurnal Bakti UPPR
Johan Arifin
Accounting Department Of Universitas Islam Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Does corporate governance and political connections influence the potential for financial statement fraud? Cahyani, Ari Singgar; Arifin, Johan
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art9

Abstract

The aim of this research is to analyze the influence of corporate governance and political connections on the potential for financial statement fraud in extractive industry companies listed on the IDX for the 2018-2023 period. The sampling was performed using the purposive sampling method. A logistic regression analysis was performed. The results of this research indicate that corporate governance proxied by the frequency of audit committee meetings, managerial ownership, and related party transactions has a positive effect on the potential for financial statement fraud, while the size of the board of directors has no effect. Political connections proxied by government ownership and politically connected boards negatively affect the potential for financial statement fraud. The addition of control variables, namely firm growth, has a positive effect on the potential for financial statement fraud, whereas firm size has no effect.
Identitas Perempuan Banjar dalam Lirik Lagu Daerah Kalimantan Selatan: Analisis Semiotika Triadik Charles Sanders Peirce Kamariah, Kamariah; Normalasarie, Normalasarie; Rahmani, Rahmani; Arifin, Johan
Ruang Kata Vol 5 No 01 (2025): Ruang Kata
Publisher : Universitas Ma'arif Nahdlatul Ulama Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53863/jrk.v5i01.1578

Abstract

This research aims to reveal the construction of Banjar women's identity through Charles Sanders Peirce's triadic semiotic analysis of three South Kalimantan folk songs: Paris Barantai, Ampat Si Ampat Lima, and Saputangan Babuncu Ampat. These three songs were chosen because they contain cultural symbols that reflect the roles, emotions, and social values attached to women in Banjar society. This research uses a qualitative method with a descriptive approach, which aims to describe systematically and holistically the symbolic meaning in the context of local culture. Data collection techniques were conducted through documentation of song lyrics, literature study, and interviews with Banjar community leaders and cultural experts who fulfil certain criteria, such as mastering the Banjar language and being active in the Banjar cultural environment. Data in the form of song lyric excerpts were analysed using Peirce's triadic semiotic framework which includes the representamen (sign), object (referred meaning) and interpretant (captured meaning). The analysis was conducted through the stages of data reduction, lyric transcription, identification of lexical symbols, and interpretation of the meaning of icons, indices, and symbols based on Banjar cultural conventions and insights. The results show that women in Banjar folk songs are represented as noble, empowered, and at the centre of the cultural value system. Folk songs do not only function as entertainment, but also as a means of passing on gender values, preserving traditions, and strengthening local identity. This research reinforces the importance of oral culture as a medium in understanding the dynamics of women's identity and social values in traditional societies
Corporate risk-taking behaviour: Corporate governance perspective Dewanta, Aryestantya Fikri; Arifin, Johan
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss1.art1

Abstract

This study examines the effect of corporate governance which represented by the board of directors, audit committee, managerial compensations, and ownership concentration toward corporate risk-taking behaviour in Indonesian manufacturing companies during the period of 2013-2017. Samples were collected using a purposive sampling method with a total of 69 companies, thus there were 345 observations over 5 years. Regression analysis shows that managerial compensations and ownership concentration positively affect corporate risk-taking. The members of the board of directors negatively affect corporate risk-taking. Meanwhile, the size of the audit committee does not significantly influence the company's risk-taking behaviour in manufacturing companies listed on the Indonesia Stock Exchange.
Analisis Faktor-Faktor Potensial yang Berpengaruh Terhadap Kinerja Keuangan Pemerintah Daerah Prayuda, Yoga Wisnu; Arifin, Johan
Action Research Literate Vol. 8 No. 12 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i12.2516

Abstract

Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang berpotensi mempengaruhi kinerja keuangan pemerintah daerah di Indonesia pasca covid-19. Populasi dalam penelitian ini adalah seluruh kota dan kabupaten di seluruh Indonesia. Sampel yang digunakan adalah 80 kota dan kabupaten di Indonesia dengan jangka waktu 5 tahun. Hasil penelitian mengungkapkan bahwa total aset, tingkat ketergantungan keuangan pemerintah daerah, dan leverage berpengaruh terhadap kinerja keuangan pemerintah. Sedangkan, jumlah penduduk daerah, PAD, dan IPM tidak berpengaruh terhadap kinerja keuangan pemerintah.
PELATIHAN PEMBUATAN MEDIA PEMBELAJARAN DIGITAL UNTUK GURU SDN HABAU HULU DALAM MENDUKUNG PROSES PEMBELAJARAN ABAD 21 Jamilah, Jamilah; Jumriadi, Jumriadi; Arifin, Johan; Lismayanti, Heppy; Resviya, Resviya
JURNAL BAKTI UPPR: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): JURNAL BAKTI UPP: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas PGRI Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54683/jbuppr.v2i2.110

Abstract

Kemajuan teknologi di era digital menuntut para pendidik, termasuk guru Sekolah Dasar (SD), untuk mampu mengintegrasikan teknologi dalam proses pembelajaran. Hal ini bertujuan agar pembelajaran tidak hanya menarik tetapi juga relevan dengan kebutuhan abad 21, yang menekankan literasi digital, keterampilan berpikir kritis, kolaborasi, dan kreativitas. Namun, masih banyak guru yang menghadapi kendala dalam penguasaan dan penerapan media pembelajaran digital. Oleh karena itu, kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan kepada guru SD mengenai pembuatan media pembelajaran digital yang inovatif dan mudah diterapkan di kelas. Metode pelatihan meliputi sesi pemaparan materi, praktik langsung, serta pendampingan dalam pembuatan media pembelajaran berbasis aplikasi seperti PowerPoint interaktif, Canva, dan Kahoot. Pelatihan ini juga memberikan contoh penerapan media digital dalam berbagai mata pelajaran, seperti Bahasa Indonesia, Matematika, dan IPA, yang disesuaikan dengan kebutuhan peserta. Hasil dari kegiatan ini diharapkan mampu meningkatkan kemampuan guru dalam menciptakan media pembelajaran digital yang menarik, interaktif, dan efektif, sehingga dapat meningkatkan motivasi belajar siswa. Selain itu, pelatihan ini juga mendorong penguatan kapasitas guru dalam menghadapi tantangan pembelajaran modern di era digital.
The Representation of Ethnic Identity in Banjar Fiction by Jamal T. Suryanata Lismayanti, Heppy; Arifin, Johan; Kamariah, Kamariah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i3.564

Abstract

This study aims to analyze the representation of ethnic identity in Banjar fiction by Jamal T. Suryanata. Banjar fiction, as part of regional literature, plays an important role in depicting the life, culture, and thoughts of the Banjar community. The main objective of this research is to identify how Banjar ethnic identity is portrayed in Suryanata's works, as well as to understand how the characters, themes, and symbols used in these works reflect the social and cultural construction of Banjar ethnicity. The method used in this study is descriptive qualitative text analysis. This research examines several works of Banjar fiction by Jamal T. Suryanata, such as novels and short stories, through an ethnic identity theory approach and literary sociology studies. The analysis focuses on the characters in the stories, cultural depictions, and the role of the Banjar language in shaping the image and characteristics of ethnicity in these works. The findings of this study indicate that Banjar ethnic identity in Jamal T. Suryanata’s works is portrayed through depictions of daily life, customary values, and the social conflicts faced by the Banjar community. The characters in these fictions often experience shifts or quests for identity, both in relation to other communities and in maintaining their original culture. The Banjar language also plays an important role in reinforcing the authenticity and depth of the representation of Banjar cultural identity. Themes such as unity, social change, and modernization challenges become central issues that highlight the dynamics of ethnic identity. The implications of this research show that Banjar literature functions not only as entertainment but also as a medium for communicating and preserving cultural identity. The representation of ethnic identity in Banjar fiction contributes to a deeper understanding of Banjar cultural values and how its community faces the challenges of modern times. This study also opens up space for further research on the role of regional literature in preserving Indonesia’s cultural diversity.
Improving Students Critical Thinking Skills Using the Door Model in Elementary School Students Husna, Husna; Novitawati, Novitawati; Arifin, Johan
Education Achievement: Journal of Science and Research Volume 5 Issue 2 July 2024
Publisher : Pusdikra-Publishing.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jsr.v5i2.2007

Abstract

The problems in this study are the low level of mobility, critical thinking skills and learning outcomes of fifth grade students. Lack of motivation, lack of critical thinking skills, and low interest in learning affect learning outcomes. The solution to overcome these problems is to use the PINTU model (project based learning, investigative group, and numbered heads together) in learning. This study aims to describe teacher activities and analyze changes in student activity, critical thinking skills, and student learning outcomes in the natural science content material on the properties and shapes of objects. By using qualitative and quantitative methods of classroom action research (CAR), this research took place in three sessions in class V SDN Habau Hulu (consisting of 10 students). The types of data presented include data on teacher and student activities, critical thinking skills through observation, questionnaires, and student learning outcomes through tests and observations. Indicators of research success and learning completeness were 85% of students achieving KKM scores ? 70. The learning results showed that the number of sessions per session increased along with the acquisition of teacher activity in the implemented learning model, obtained points in Session I of 21 points, Session II of 26 points, and Session II of 28 points. Third Session The level of student activity was 70% in Session I, 80% in Session II, and 100% in Session III. Students’ critical thinking abilities were 60% in Session I, 70% in Session II, and 83% in Session III, increasing to 90%.Meanwhile, the completeness of student learning outcomes in the first session was 40%, the second session was 60%, and the third session was 90%.
Determinan kinerja keuangan pemerintah daerah di Indonesia Prayuda, Yoga Wisnu; Arifin, Johan
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Tujuan dari penelitian ini adalah melihat apakah faktor-faktor yang ada mempengaruhi kinerja keuangan pemerintah daerah di Indonesia. Manfaat penelitian ini diharapkan dapat digunakan pemerintah dalam pengambilan keputusan serta untuk penelitian selanjutnya diharapkan dapat menjadi acuan dalam mengembangkan variabel-variabel yang lebih komprehensif. Penelitian ini menggunakan teori agensi sebagai landasan teorinya. Variabel-variabel yang digunakan dalam penelitian ini adalah ukuran pemerintah daerah, ukuran legislatif, tingkat ketergantungan keuangan pemerintah, leverage, pendapatan asli daerah, dan indeks pembangunan manusia.
Model konseptual rasio keuangan dalam mendeteksi kecurangan laporan keuangan pemerintah daerah Annisa, Rizqy Arasiani; Arifin, Johan
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Dalam penyusunan laporan keuangan pemerintah daerah harus terbebas dari kecurangan (fraud), sehingga penting bagi pemerintah daerah untuk memastikan tidak adanya unsur salah saji material dalam penyusunan laporan keuangan. Penelitian ini bertujuan untuk mengusulkan model konseptual pengaruh rasio keuangan yang meliputi rasio cepat, rasio lancar, rasio working capital to total assets, rasio utang terhadap ekuitas, dan rasio utang terhadap aset modal berpotensi dalam mendeteksi kecurangan laporan keuangan pemerintah daerah. Metode yang digunakan dalam penelitian ini menggabungkan empat konsep dalam satu kerangka model konseptual. Model konseptual penelitian ini diharapkan dapat menjadi metode yang digunakan di instansi pemerintah daerah dalam mendeteksi kecurangan laporan keuangan melalui rasio-rasio keuangan.
Kontribusi Model Kewirausahaan Sosial dalam Meningkatkan Kemandirian Ekonomi dan Jaringan Sosial Keluarga Penerima Manfaat Program Keluarga Harapan di Mojokerto Sabarisman, Muslim; Arifin, Johan; Sulubere, Muhammad Belanawane
Sosio Konsepsia: Jurnal Penelitian dan Pengembangan Kesejahteraan Sosial Vol. 14 No. 1 (2024): Sosio Konsepsia: Jurnal Penelitian dan Pengembangan Kesejahteraan Sosial
Publisher : Pusat Pendidikan, Pelatihan, dan Pengembangan Profesi Kesejahteraan Sosial (Pusdiklatbangprof Kesos), Kementerian Sosial RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33007/ska.v14i1.3502

Abstract

Abstrak: Artikel ini mengkaji kontribusi intervensi berbasis kewirausahaan dalam meningkatkan kemandirian ekonomi dan jaringan sosial bagi penerima program bantuan sosial transfer bersyarat Indonesia, Program Keluarga Harapan. Melalui studi kasus pada Program Kewirausahaan Sosial (ProKUS) di Kabupaten Mojokerto, digunakan metode kualitatif dengan data yang dihimpun melalui wawancara mendalam, observasi lapangan, dan tinjauan dokumentasi dari penerima manfaat, pendamping sosial, dan dinas pemerintah daerah. Temuan menunjukkan bahwa ProKUS berhasil mendorong peningkatan relatif pendapatan keluarga melalui berbagai kegiatan usaha mikro seperti produksi sepatu dan penjualan makanan keliling. Selain itu, interaksi dalam komunitas kewirausahaan ini memperkuat jaringan sosial di kalangan penerima manfaat, menciptakan solidaritas dan saling dukung yang merupakan faktor penting bagi keberhasilan usaha. Akan tetapi terdapat beberapa tantangan dalam implementasi ProKUS, di antaranya keterbatasan modal, kurangnya keterampilan kewirausahaan, dan kendala akses teknologi. Studi ini merekomendasikan peningkatan akselerasi model peningkatan pendapatan KPM PKH melalui model kewirausahaan dengan pelatihan usaha yang lebih relevan, akses modal yang berkelanjutan, dan kemudahan izin administrasi usaha. Dengan mengatasi tantangan ini dan memperkuat sinergi antara pemerintah, sektor swasta, dan komunitas usaha lokal, ProKUS berpotensi menciptakan keluaran ekonomi dan sosial yang berkelanjutan bagi keluarga penerima manfaat PKH menuju keamanan finansial yang merupakan prasyarat vital bagi upward mobility.   Kata kunci: Kewirausahaan, kewirausahaan sosial, kemandirian ekonomi, jaringan sosial.
Co-Authors ., Witcaksono Akhmad HB Annisa, Rizqy Arasiani Ariefadisya, Sheila Hikma Arsyfi, Moh. Syahrul Nur Ataina Hudayati Cahyani, Ari Singgar Chatarina Umbul Wahyuni Chivalrind Ghanevi Ayuntari Dewanta, Aryestantya Fikri Eke Ayu Wardani Fajarika Ramadania Fatkhiya Ainur Rahma Greg Tower Greg Tower Hadri Kusuma Hartadi, Toni Husna Husna Ika Cahyo Purnomo Jamilah Jamilah Jati Listiyanto Pujo Kamariah Kamariah, Kamariah Kurniadi Sebayang Lili Agustina Lismayanti, Heppy Mery Enggar Palupi Meutia Layli Muslim Sabarisman, Muslim Nina Nursida Normalasarie Normalasarie, Normalasarie Novitawati Novitawati Oktaviani, Rona Naula Prayuda, Yoga Wisnu Prilevi, Ruhry Rahidatul Laila Agustina Rahmani Rahmani Ramadhan, Muh Syahru Resviya, Resviya Riduan Saberan Rifqi Muhammad Ruhry Prilevi Sheila Hikma Ariefadisya Stacey Porter Stacey Porter Sukirno Sukirno Sulubere, Muhammad Belanawane Syakur, Riza Rizki Faozan Toni Hartadi Tri Siwi Nugrahani Yosie Arif Sanjaya