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Pengaruh Financial Target, Ineffective Monitoring, Total Asset, dan Perubahan Direksi Terhadap Fraudulent Financial Statement Dengan Perspektif Fraud Diamond Budiarti, Dian; Sumarno
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 5 No. 1 (2024): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v5i1.87

Abstract

Penelitian ini akan menguji bagaimana pengaruh financial target, ineffective monitoring, total aset, dan perubahan direksi terhadap fraudulent financial statement. Populasi menggunakan perusahaan manufaktur basic materials yang terdaftar di BEI periode 2018-2020. Sampel yang digunakan yaitu sebanyak 20 perusahaan dengan menggunakan metode purposive sampling. Hasil dari financial target dan ineffective monitoring berpengaruh negatif, sedangkan total aset dan perubahan direksi berpengaruh positif terhadap fraudulent financial statement
HOW EFL STUDENTS COPE WITH ILL-FORMED SOURCE-LANGUAGE SENTENCES IN ENGLISH-TO-INDONESIAN SIGHT INTERPRETING Budiarti, Dian; Saehu, Andang
English Review: Journal of English Education Vol. 11 No. 3 (2023)
Publisher : University of Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/erjee.v11i3.7288

Abstract

This research investigates how English as a Foreign Language (EFL) students cope with ill-formed source-language sentences in English-to-Indonesian sight interpreting. In line with the objective, students’ interpretations of sentences with linguistic errors were collected as the data via video-based observation and qualitatively analyzed using content analysis. The findings reveal that most students were aware of the occurrence of typographical errors in the assigned source documents and able to sight interpret those parts as targeted, especially when dealing with mix-up letters and middle-letter omission. However, many of them seemed to have difficulties in identifying the occurrence of grammatical errors, such as subject-verb disagreement and improper use of a certain part of speech and punctuation errors, such as the presence of unnecessary punctuations, which then leading to inaccurate interpretations. It is assumed that the primary cause of these interpretation problems is attributed to students’ limited understanding of the source texts, highlighting the critical need for enhanced fast-reading comprehension skills among students.
MANIFESTASI NILAI-NILAI BUDAYA DI BALIK LEKSIKON MAKIAN BERKATEGORI BINATANG DALAM BAHASA SUNDA Budiarti, Dian; Faris, Ihsan Nur Iman
JURNAL SKRIPTA Vol 10 No 2 (2024): SKRIPTA NOVEMBER 2024
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/skripta.v10i2.7076

Abstract

Playing an important role to carry out one of emotive functions in verbal communication, studies on swear words in various languages ​​have been conducted. However, the study based on an anthropolinguistic approach, especially in the context of Sundanese Language (BS), is still scant. This paper aims to present the results of the analysis of Sundanese swearing lexicons categorized as animal in terms of their lingual form and usage, as well as the manifestation of Sundanese cultural values reflected behind their meanings based on the procedures of literature review, observation, survey, and interviews. In general, the results of this study demonstrate that BS has at least 15 lexicons of swearing in the animal category. Based on their lingual form, the lexicon consists of a class of nouns which can be used in the form of words, phrases, and clauses. The meanings of these lexicons tend to be metaphorical, whose conceptions specifically reflect the Sundanese people's own perspective or thinking towards the related animals. Finally, the presence of various animal category of Sundanese swearing lexicons seems to describe its culture which is geographical in nature or influenced by the closeness of the people to the nature that spreads around them.