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Fraud Pentagon Model dan Analisis Kecurangan Laporan Keuangan Dwi; Fingka Kumala Aurellya; Dwi Resti Aulia; Ilham Ramadhan
Jurnal Riset Akuntansi dan Auditing Vol 11 No 3 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i3.702

Abstract

Penelitian ini menggunakan model fraud pentagon untuk menyelidiki kecurangan di Indonesia dan akar penyebabnya. Populasi penelitian ini terdiri dari 106 perusahaan sektor keuangan yang terdaftar di BEI pada tahun 2022. Sampel terdiri dari 91 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Data statistic BEI dan laporan tahunan perusahaan menjadi sumber data penelitian. Penelitian kuantitatif dengan menggunakan teknik deskriptif verifikatif adalah metodologi yang digunakan. Metode analisis data menggunakan regresi logistic. Menurut hasil penelitian, kecurangan di industri keuangan Indonesia pada tahun 2022 secara signifikan dipengaruhi oleh tekanan eksternal dan kesempatan, tetapi tidak dipengaruhi oleh stabilitas keuangan, target keuangan, kompetensi, rasionalisasi dan arogansi. Dengan adanya temuan ini, perusahaan diharapkan lebih meningkatkan pengawasan untuk mencegah terjadinya potensi kecurangan laporan keuangan dan meningkatkan tata kelola untuk meningkatkan nilai dan kinerja perusahaan dalam jangka panjang demi keberlanjutan usaha. Abstract - This study uses the pentagon's fraud model to investigate fraud in Indonesia and its root causes. The population of this study consists of 106 financial sector companies listed on the IDX in 2022. The sample consisted of 91 companies selected using the purposive sampling method. IDX statistical data and the company's annual report are the source of research data. Quantitative research using verifiable descriptive techniques is the methodology used. The data analysis method uses logistic regression. According to the results of the study, fraud in Indonesia's financial industry in 2022 was significantly influenced by external pressures and opportunities, but not by financial stability, financial targets, competence, rationalization, and arrogance. With these findings, companies are required to further improve their management to prevent potential financial statement fraud and improve governance to increase the company's value and performance in the long term for business sustainability.
PENERAPAN METODE PETUALANGAN MAHARAJA TERHADAP KEMAMPUAN MEMBACA ANAK USIA DINI KELOMPOK B DI PAUD AL-HIKMAH Rani Rismawati; Ilham Ramadhan; Ema Marhamah
Jurnal Pendidikan Islam dan Manajemen Ekonomi Vol. 2 No. 2 (2024): Jurnal Pendidikan Islam dan Manajemen Ekonomi
Publisher : Jurnal Pendidikan Islam dan Manajemen Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62495/jpime.v2i2.44

Abstract

Reading proficiency is a crucial component of language development that needs to be nurtured appropriately, aligning with the stages of children's reading growth. One effective approach to enhancing children's reading skills is the Metode Petualangan Maharaja. This method is designed to stimulate reading abilities through the use of diverse tools such as flashcards and games like snakes and ladders. At its core, this method integrates reading instruction with the natural developmental needs of children, emphasizing learning through play. Therefore, this study aims to: (1) explore the implementation process of the Metode Petualangan Maharaja in improving reading skills among Group B students at PAUD Al-Hikmah, (2) examine the impact of this method on the reading abilities of young learners at PAUD Al-Hikmah Group B, and (3) identify the supporting and hindering factors in applying the Metode Petualangan Maharaja at PAUD Al-Hikmah. This research employs a qualitative descriptive approach, utilizing field research conducted at PAUD Al-Hikmah, an institution that has adopted this method. The study was carried out over two months, from July to August. Data collection techniques included observation, interviews, and document analysis. The research process involved extensive data gathering from multiple sources to obtain comprehensive and detailed insights into the implementation of the Metode Petualangan Maharaja at PAUD Al-Hikmah. The findings reveal that the implementation of the Metode Petualangan Maharaja in Group B at PAUD Al-Hikmah follows structured stages, including planning, execution, and child assessment. The method has positively impacted children's reading abilities, as evidenced by noticeable improvements and increased motivation among students to engage in reading. Key supporting factors for the method's success include the principal's support, the teachers' pedagogical skills, and the children's inherent potential. On the other hand, challenges such as insufficient facilities and parental misconceptions about learning methods have hindered its effectiveness. In conclusion, the Metode Petualangan Maharaja has demonstrated a significant positive influence on the reading abilities of students at PAUD Al-Hikmah, highlighting its potential as an effective educational tool for early childhood reading development.
PERAN ORANG TUA TERHADAP PERKEMBANGAN BAHASA ANAK AUTIS USIA 4-5 TAHUN DI PAUD INKLUSI FAMILY CLUB 01 CIANJUR Lilis Fitriyanti; Ilham Ramadhan; Ema Marhamah
Jurnal Pendidikan Islam dan Manajemen Ekonomi Vol. 2 No. 2 (2024): Jurnal Pendidikan Islam dan Manajemen Ekonomi
Publisher : Jurnal Pendidikan Islam dan Manajemen Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62495/jpime.v2i2.45

Abstract

Until now, the communication abilities of autistic children are still an obstacle in the interaction process, due to deficiencies in these abilities. Parents, as parties who have a major role in children's development, need to be actively involved in dealing with all developmental problems faced by their children. This research aims to understand the level of communication skills of autistic children and evaluate how the role of parents influences the development of autistic children aged 4-5 years at the Cianjur Family Club Inclusive PAUD. This research applies a qualitative approach by collecting data through observation, interviews and documentation studies conducted on parents of autistic children, autistic children and also school principals and Foundation Trustees at the Cianjur Family Club Inclusive PAUD. The results of the research revealed that the communication skills of autistic children aged 4-5 years at the Cianjur Family Club Inclusive PAUD focused on three main aspects, namely the first is speaking ability, where children experience difficulty in pronouncing words, however, children can already understand the delivery process. message. Second, the listening ability of autistic children is also quite good; Most children can grasp the expressions received, thanks to their fairly extensive vocabulary knowledge and their ability to demonstrate understanding of the messages received. And thirdly, the nonverbal speaking abilities of autistic children show better development than verbal communication. Children often use nonverbal movements as an effective form of communication. Subsequent research revealed that the role of parents is very important in the language development of autistic children aged 4-5 years at the Cianjur Family Club Inclusive PAUD. There are four main roles carried out by parents: caring, educating, nurturing, and providing love. They are aware of the limitations that autistic children have and feel it is very important to carry out these roles.
KRITIK SOSIAL DALAM FILM “ALEPHIA 2053” KARYA RABI’ SWEIDAN (TINJAUAN SOSIOLOGI SASTRA) Putri Gita Cahyani; Sitti Wahidah Masnani; Ilham Ramadhan
Jurnal Sarjana Ilmu Budaya Vol. 5 No. 01 (Januari) (2025): Jurnal Sarjana Ilmu Budaya
Publisher : Departemen Sastra Asia Barat, Fakultas Ilmu budaya, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12259/jsib.v5i01 (Januari).43053

Abstract

Penelitian ini menganalisis kritik sosial terhadap masalah politik, ekonomi, pendidikan, dan keluarga yang terkandung dalam film Alephia 2053. Film yang disutradarai oleh Rabi' Sweidan ini merefleksikan “Arab Spring” di masa depan. Tujuan dari penelitian ini untuk mendeskripsikan kondisi sosial masyarakat dalam film Alephia, mengidentifikasi kritik sosial yang terdapat pada film Alephia 2053, menganalisis bentuk penyampaian kritik dalam film “Alephia 2053”. Data dalam penelitian ini berupa dialog dari transkrip film dan visual adegan yang mengandung kritik sosial dalam film series “Alephia 2053” yang dirilis pada kanal Youtube Spring Entertaiment tahun 2021. Peneletian ini dilakukan dengan menggunakan metode deskriptif kualitatif dengan teknik studi pustaka dan teknik catat dalam pengumpulan data. Hasil penelitian menunjukkan bahwa kritik sosial terhadap berbagai aspek kehidupan dalam masyarakat Alephia. Kritik-kritik ini disampaikan dalam bentuk langsung maupun tidak langsung melalui naratif, karakter, dan elemen visual dalam film. Terdapat kritik terhadap sistem politik yang merangkum ketidaksetaraan, ekonomi, tantangan dalam sektor pendidikan, dan dinamika keluarga. Kata Kunci: Kritik Sosial, Arab Spring, Sosiologi Sastra.
Tindak Tutur Ilokusi dalam Dialek Sungai Geringging, Pariaman, Sumatera Barat.: Penelitian Charlina; Ghina'a Jayanthi Putri; Ria Angelina; Ilham Ramadhan; Azzikra; Tiara Isnaini; Reyvano Fathur Aldesra; Putri Ayu Nengsih; Nada Salsabila
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1456

Abstract

This study discusses the forms and functions of illocutionary speech acts in the Minangkabau language, especially the Sungai Geringging dialect used by people in the Pariaman region. This study aims to identify the types of illocutionary speech acts and the socio-cultural context that underlies their use in everyday interactions. The method used is descriptive qualitative with observation data collection techniques, interviews with speakers of the dialect. The results of the study indicate that there are five types of illocutionary speech acts, namely, assertive, directive, commissive, expressive, and declarative, each of which has its own linguistic characteristics and social functions in the local context. In addition, Minang cultural values ​​were found such as how to speak to peers, younger, or older. This influences the form and strategy of using illocutionary speech acts in conversation. These findings enrich the study of regional language pragmatics and contribute to the preservation of the variety of Minangkabau dialects.
OPTIMALISASI LAHAN KURANG PRODUKTIF SEBAGAI GREEN CORNER UNTUK PEMBERDAYAAN DAN KETAHANAN PANGAN WARGA PANDANSARI KABUPATEN KEDIRI Prima Ayu Rizqi Mahanani; Athallah Aris Bahtiar; Ilham Ramadhan; Alif Akbar Maulana; Muhammad Najwa Fikri; Mananda Asrul Ramandika; Revita Putri Amelia; Sri Wahyuningsih Puspita Dewi; Jazila Zulfa Zahra
Marsialapari: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2025): Nopember
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/marsialapari.v2i3.403

Abstract

. Pandansari Village, Kediri Regency has a lot of unproductive land that has not been optimally utilized to support community food security. This community service program aims to optimize this land into a green corner as a means of empowering and strengthening local food security through an Asset-Based Community-Driven Development (ABCD) approach. The ABCD method is implemented through five stages, namely: discovery (identifying potential), dream (formulating a shared vision), design (designing strategies), define (setting priorities), and destiny (implementation and evaluation) involving field observations, interviews, focus group discussions, and planting implementation. The program results show the transformation of unproductive land into a productive green corner with the cultivation of various vegetables (chili, eggplant, tomato, corn, basil, kale) and medicinal plants (ginger, turmeric, lemongrass, galangal, laos, rosella, purple leaves, kaffir lime) as well as ornamental flowers and supporting structures. This program successfully involved PKK mothers as the main managers with the full support of village officials so that the green corner not only functions as an alternative food source and educational facility, but also increases household economic independence and the welfare of the Pandansari Village community in a sustainable manner.  
Perbandingan Model Machine Learning Untuk Klasifikasi Deteksi Penyakit Jantung Fatihul Ihsan, Tengku Fawwaz; Ilham Ramadhan; Davie Rizky Akbar; Edi Ismanto
Computer Science and Information Technology Vol 6 No 2 (2025): Jurnal Computer Science and Information Technology (CoSciTech)
Publisher : Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/coscitech.v6i2.9811

Abstract

Heart disease is one of the leading causes of death in the world, so early detection is an important aspect in prevention efforts. This study aims to build a heart disease risk prediction model based on patient clinical data using the Random Forest algorithm. The dataset used consists of 303 data with 13 features such as blood pressure, cholesterol, maximum heart rate, and others, as well as one nested target attribute. The data processing process includes cleaning invalid values ​​such as question marks ('?') which are changed to missing values, and deleting incomplete data to maintain the integrity of the dataset. After going through data exploration and correlation analysis between features, the model is trained using the Random Forest algorithm because of its ability in multiclass classification and resistance to overfitting. The initial evaluation results show that the model has good prediction accuracy with a score reaching 0.89. This study proves that the Random Forest-based machine learning approach is effective in helping the process of systematically identifying heart disease risks, so it has the potential to be a decision support tool in the field of preventive health.
Hubungan Tingkat Pengetahuan Tentang Gizi Pada Ibu Hamil Dengan Kejadian Anemia Di Puskesmas Leyangan Kabupaten Semarang Inayati, Dian; Ilham Ramadhan; Widi Fatmawati
CENDEKIA EKSAKTA Vol. 10 No. 2 (2025)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jice.v10i2.14547

Abstract

Anemia pada ibu hamil adalah kondisi ketika kadar hemoglobin <11 g/dL, yang dapat meningkatkan risiko komplikasi seperti prematuritas, berat bayi lahir rendah, dan keguguran. Penyebab utama adalah defisiensi zat besi akibat asupan gizi yang tidak seimbang dan rendahnya kepatuhan konsumsi tablet tambah darah. Tujuan: Menganalisis hubungan antara tingkat pengetahuan gizi pada ibu hamil dengan kejadian anemia. Metode: Penelitian observasional analitik dengan rancangan cross-sectional pada 44 ibu hamil trimester III yang dipilih menggunakan consecutive sampling. Pengukuran kadar hemoglobin dilakukan menggunakan alat digital HemoCue Hb 201+ dengan kalibrasi harian, sedangkan tingkat pengetahuan dinilai menggunakan kuesioner terstandar yang telah melalui uji validitas isi oleh tiga pakar dan uji reliabilitas (Cronbach’s alpha = 0,84).Hasil: Mayoritas responden memiliki pengetahuan baik (68,2%) dan mengalami anemia (59,1%). Uji Chi-square menghasilkan p-value = 0,256 (p>0,05).Kesimpulan: Tidak terdapat hubungan signifikan antara pengetahuan gizi dan kejadian anemia pada ibu hamil di Puskesmas Leyangan. Namun demikian, hasil ini harus diinterpretasikan dengan hati-hati karena ukuran sampel kecil dan potensi selection bias.