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All Journal INTEKNA Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Telaah Business Management Journal Program Studi Manajemen Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Bima Abdi: Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Proceeding of The International Conference on Economics and Business Jurnal Pendidikan Dasar Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Proceedings of The International Conference on Business and Economics Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi International Journal of Management Research and Economics Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Prosiding Temu Ilmiah Nasional Guru BIMA Jurnal Bisnis dan Manajemen INTAN CENDEKIA: JURNAL PENGABDIAN MASYARAKAT International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Epaper Bisnis: International Journal Entrepreneurship and Management International Journal of Business and Quality Research Asian Journal of Management, Entrepreneurship and Social Science PRIMER: Journal of Primary Education Research Jurnal Pendidikan Dasar dan PAUD KREATIF: Jurnal Pengabdian Masyarakat Nusantara PRIMER: Journal of Primary Education Research
Monika Handayani, Monika
Politeknik Negeri Banjarmasin
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COGNITIVE PRESENCE DALAM PEMBELAJARAN BERBASIS MOOCS: STUDI KOMPARATIF ANTARA DOSEN DAN MAHASISWA DI ICE INSTITUTE Titi Chandrawati; Fajar Arwadi; Afriani; Heni Safitri; Nur Hikmah; Laksmi Dewi; Andayani; Siti Julaeha; Monika Handayani; Uliya Khoirun Nisa; Mudayat; Dian Novita; Sri Tatminingsih; Muktia Pramitasari; Mukti Amini; Erna Risnawati; Isti Rokhiyah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.49079

Abstract

This study aims to analyze the level of cognitive presence among lecturers and students in MOOCs-based online learning at ICE Institute using the Community of Inquiry (CoI) framework. The study employed a quantitative descriptive approach. The instrument was adapted from the CoI Survey and validated through expert judgment. The respondents consisted of 38 students and 10 lecturers who actively participated in courses at ICE Institute during the odd semester of 2024. The sampling technique used purposive sampling with the criterion that respondents had completed at least four weeks of lectures. Data were analyzed using descriptive percentage statistics and proportion difference tests. The results showed that 80% of lecturers were categorized as having a high level of cognitive presence, while only 50% of students reached a similar level. Furthermore, 47.3% of students were categorized at a moderate level and 2.7% at a low level. This 30% gap indicates differences in perception and cognitive capacity between lecturers and students. Lecturers were considered highly competent in designing learning activities based on critical reflection; however, students had not fully utilized these opportunities. The study recommends the need for pedagogical interventions such as cognitive scaffolding, collaborative project-based learning, and self-regulated learning training for MOOCs students.
Peran Audit Internal dalam Upaya Mencegah dan Mendeteksi (Fraud) Suci Indah Permata; Monika Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14685

Abstract

Fraud is often revealed in various ways and employees are the ones who most often report it. Fraud can occur due to influencing factors such as pressure, opportunity and rationalization. The purpose of this study was to determine the effect of the role of internal audit in efforts to prevent and detect fraud and how the internal control system is influenced. This research uses a literature review method with a qualitative descriptive approach. The data source used is secondary data that has been processed to describe the research problem. Based on the analysis of the results of the study, it shows that the role of internal audit and strong internal control is very important to ensure that all business plans in a company run in accordance with the company's predetermined objectives and these steps can also improve operational efficiency, transparency, accountability, and prevent the risk of fraud.
ANALISIS KEWAJARAN OPINI LAPORAN AUDITOR PADA BANK TAPIN: STUDI DATA SEKUNDER Noor Syifa Rahmah; Monika Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14695

Abstract

This study aims to analyze the fairness of auditor opinions on the financial statements of Bank Tapin using secondary data. Auditor opinions serve as an important indicator in assessing the transparency and fairness of a company's financial statements, particularly in the banking sector, which plays a significant role in the economy. In this study, the data used include the annual financial statements of Bank Tapin as well as the independent auditor's reports published during the period. The analysis is conducted by comparing the auditor opinions issued with the auditing standards applicable in Indonesia, namely SA (Standar Audit), to evaluate whether the opinions provided reflect fairness in accordance with generally accepted accounting principles. The results of the study indicate that the auditor's opinion for Bank Tapin during the analyzed period is unqualified, suggesting that the financial statements presented meet the criteria for fairness and transparency. This research is expected to contribute to the development of auditing practices in the banking sector and enhance understanding of the importance of auditor opinions in maintaining public trust in the financial stability of banks.
Strategi Anggaran Multi-Skenario Pt Goto Gojek Tokopedia Tbk Dalam Menghadapi Ketidakpastian Ekonomi Maritza Putri Hidayani; Monika Handayani
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 26 No 1 (2026): Jurnal INTEKNA, Volume 26, No. 1, Mei 2026
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

Penelitian ini bertujuan untuk menganalisis strategi penyusunan anggaran multi-skenario yang diterapkan oleh PT Gojek Indonesia dalam menghadapi ketidakpastian ekonomi. Ketidakpastian ekonomi yang tinggi menuntut perusahaan untuk memiliki fleksibilitas dan kesiapan dalam pengelolaan anggaran agar dapat meminimalkan risiko finansial dan menjaga keberlanjutan operasional. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif, yang memanfaatkan analisis dokumen internal perusahaan dan kajian literatur terkait penganggaran berbasis skenario. Hasil penelitian menunjukkan bahwa PT Gojek Indonesia menerapkan strategi anggaran multi-skenario yang adaptif dengan melakukan pemantauan kondisi ekonomi secara berkala dan menyesuaikan alokasi anggaran sesuai skenario yang paling relevan. Strategi ini terbukti efektif dalam meningkatkan ketahanan keuangan perusahaan di tengah fluktuasi ekonomi. Penelitian ini merekomendasikan penguatan penggunaan teknologi informasi dan analitik data untuk memperbaiki akurasi peramalan skenario anggaran di masa mendatang.
PENGARUH TEKNOLOGI ARTIFICIAL INTELLIGENCE (AI) DAN BIG DATA DALAM PROSES AUDIT Monika Handayani; Nadia Puteri Utami; Muhammad Arya Juanda
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3419

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dan peran teknologi Artificial Intelligence (AI) dan Big Data dalam meningkatkan efektivitas dan kualitas proses audit. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi literatur sistematis terhadap jurnal nasional dan internasional terindeks, buku, serta publikasi ilmiah relevan yang membahas penerapan AI dan Big Data dalam praktik audit. Hasil penelitian menunjukkan bahwa integrasi Artificial Intelligence dan Big Data mampu meningkatkan efisiensi proses audit melalui otomatisasi prosedur, analisis seluruh populasi data, deteksi anomali dan kecurangan secara lebih akurat, serta peningkatan kualitas bukti audit dan pengambilan keputusan berbasis risiko secara real-time. Simpulan, bahwa penerapan AI dan Big Data berperan strategis dalam mentransformasi praktik audit modern, namun implementasinya masih memerlukan kesiapan infrastruktur teknologi, peningkatan kompetensi auditor, serta penguatan kerangka etika dan tata kelola data agar manfaatnya dapat dioptimalkan secara berkelanjutan.
Co-Authors Ade Mardiana Afriani Ahmad Muzanni, Ahmad Aini, Hizratun Ainun Jariah Akhmad Faizal Rahman Ali, Zulchaidir Aliza, Zaskia Amelia, Sherly Dwi Anam, Rifat Shafwatul Andayani Anugrah Wati Indah Sahrul Aprilianto, Mohammad Ricko Arisa Aulia Rahmi As’ad, Muhammad Ati Rohmawati Baiq Sarlita Kartiani, Baiq Sarlita Kartiani Bilal, Arpan Islami Dian Novita Dina Indra Astuti Dony Darma Sagita Eka Kusuma Dewi Eka Saputri, Novi Fadhila Khairunnisa Fadia Rahmi Fahristi Fatima Az Zahra Faizal Akhmad Adi Masbukhin Fajar Arwadi Fathya Nur Kamila Fatimah Tri Maulida Fiqri Ramadhan, Muhammad Fitria Fitria Hana Lutfita Harry Pratama Yunus Heni Safitri Ihya Ihya Intan Dwi Hastuti Irma Setiawan, Irma Ismunandar Isti Rokhiyah Khaerul Anam Khairunnisa, Fadhila Khosiah Khosiah, Khosiah Laksmi Dewi Lia Agustina Lia Agustina, Lia M Rizky Thessar Setiawan Mahsup, Mahsup Maritza Putri Hidayani Mohammad Arliyan Syahrial Mudayat, Mudayat Muhammad Arya Juanda Muhammad Bahit Muhammad Bahit Muhammad Bahit Muhammad Fauzan Ahsani Muhammad Najman Muhammad Rafly Muhammad Rivaldi Akbar Muhammad Syahid Pebriadi Muhdar, Syafruddin Mukti Amini Muktia Pramitasari Mutoharoh, Ulul Azmiatul Nadia Puteri Utami Nadya Sabrina Noor Salsabila Noor Syifa Rahmah Nur Hikmah Pebrianti, Reska Phaureula Artha Wulandari Pirdayuni Pirdayuni Pradana, Yoan Dendi Purwanti Pahrurodji Rahman, Nanang Rahmi, Arisa Aulia Rahmi, Fadia rika novyanti Rilianty, Adhy Putri Risnawati, Erna Rosyidi, Muhammad Abdul Sa'id, Muhammad Sapta, Andy Sari, Nursina Setiawan, M Rizky Thessar Sintayana Muhardini Siti Julaeha Sri Tatminingsih Suci Indah Permata Sudarwo, Raden Surya Ajie Perkasa, Raj surya2, raj1 Susi Susanti Sutarto Sutarto Syahrial Shaddiq Syamsul Hadi Thohir Titi Chandrawati Trisna . Trisna ., Trisna Uliya Khoirun Nisa Wahyu Nugroho Wardani Simarmata, Sari Zaskia Aliza Zulchaidir Ali