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PENGARUH HEXAGON FRAUD TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN KONSTRUKSI DI INDONESIA 2018 S.D. 2022) Aulia, Nur; Suharman, Suharman; Lusiono, Eko Febri
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.42009

Abstract

Penelitian ini bertujuan mengetahui potensi kecurangan laporan keuangan dengan menggunakan analisis fraud hexagon. Fraud hexagon merupakan konsep yang menjelaskan faktor-faktor penyebab seseorang melakukan kecurangan, yaitu stimulus, capability, opportunity, rationalization, arrogance, dan collusion. Pada penelitian ini, faktor stimulus diproksikan dengan menggunakan financial target. Faktor capability diproksikan dengan menggunakan change in director. Faktor opportunity diproksikan dengan menggunakan ineffective monitoring. Faktor rationalization diproksikan dengan menggunakan change in auditor. Faktor arrogance diproksikan dengan menggunakan the number of CEO’s picture. Terakhir, faktor collusion diproksikan dengan menggunakan state-owned enterprises. Penelitian ini menggunakan F-Score Model untuk melihat potensi kecurangan laporan keuangan. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling, dengan kriteria sampel merupakan perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Berdasarkan kriteria tersebut, diperolah sampel sebanyak 16 perusahaan selama lima tahun periode laporan keuangan. Penelitian ini dilakukan dengan metode kuantitatif, teknik analisis yang digunakan yaitu analisis regresi linear berganda dan uji hipotesis menggunakan uji T, uji F, serta uji koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa secara simultan faktor-faktor hexagon fraud theory tidak berpengaruh terhadap kecurangan laporan keuangan. Sedangkan pada variabel financial target terbukti berpengaruh positif signifikan dalam mendeteksi potensi kecurangan laporan keuangan. Sedangkan variabel capability yang diproksikan dengan change in director; variabel opportunity yang diproksikan dengan ineffective monitoring; variabel rationalization yang diproksikan dengan change in auditor; variabel arrogance yang diproksikan dengan the number of CEO’s picture; dan variabel collusion yang diproksikan dengan state-owned enterprises tidak berpengaruh dalam mendeteksi potensi kecurangan laporan keuangan
PEMBERDAYAAN KELOMPOK TANI DI DESA PERANGIAN MENGGUNAKAN PUPUK RAMAH LINGKUNGAN UNTUK MENGHASILKAN SAYURAN BERBASIS ORGANIK Suharman, Suharman; S, Putriyani; Suparman, Suparman; Josi, Josi; Syamsul, Nurafni; Niar, Niar; Burhan, Muhammad
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 3 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i3.1069-1078

Abstract

One of the commodity centers for shallots and other secondary crops such as cabbage, chilies, tomatoes, corn, celery leaves, leeks, etc., is in Warian Village, Baraka District, Enrekang Regency. Farmers in the village of Waria use chemical fertilizers to increase the production of agricultural products. Excessive use of chemical fertilizers has an impact on the decreasing quality of land which has the next effect, namely the use of chemical fertilizers is increasingly uncontrolled. Another problem that arises is the increasing scarcity of subsidized fertilizers while non-subsidized fertilizers circulating in the market are not cheap. Because of these problems, this community service activity is carried out in the form of socialization to provide an understanding of the benefits and impacts of using organic fertilizers, training activities for making organic fertilizers using agricultural waste, and empowerment activities to increase the economic value of agricultural waste. The objectives to be achieved in empowerment activities include: 1) Obtaining a method of making organic fertilizer by utilizing agricultural waste and livestock manure; 2) Developing plant cultivation that uses more organic fertilizers 3) Increasing the economic value of agricultural waste in the form of ready-to-use organic fertilizers. The method of activity is an approach to farmers to grow and increase the motivation of farmer groups. Activities to be carried out: 1) Training and demonstrations on the manufacture of organic fertilizers made from agricultural waste, cow dung and chicken manure using local micro-organisms Tricoderma sp and commercial activators such as EM4-, 2) Making pilot vegetable cultivation using organic fertilizers, 3) Demonstration of making ready-to-package organic fertilizer.
Manfaat Nugget Ikan Kembung Untuk Tumbuh Kembang Anak Yuviska, Ike Ate; Yuliasari, Dewi; Suharman, Suharman; Oktaviyani, Dwi
Jurnal Perak Malahayati: Pengabdian Kepada Masyarakat Vol 7, No 2 (2025): Volume 7 Nomor 2 November 2025
Publisher : Program Studi Kebidanan Fakultas Ilmu Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jpmpkm.v7i2.23457

Abstract

Pendahuluan: Stunting masih menjadi masalah kesehatan masyarakat di Kabupaten Tanggamus, dengan prevalensi 17,1% pada tahun 2023. Intervensi berbasis pangan lokal diperlukan untuk mencegah stunting.Tujuan: Program kerja GENTA (Gemar Nugget Ikan Kembung untuk Tumbuh Kembang Anak) bertujuan meningkatkan pengetahuan masyarakat dan pemanfaatan ikan kembung sebagai pangan bergizi.Metode: Kegiatan dilaksanakan pada 22 Agustus 2025 di Balai Pekon Bandar Kejadian, Kecamatan Wonosobo, Kabupaten Tanggamus. Peserta berjumlah 25 orang yang terdiri dari kader posyandu, ibu PKK, perangkat pekon, dan masyarakat. Metode kegiatan meliputi sosialisasi stunting, demonstrasi pembuatan nugget ikan kembung, pretest–posttest, serta penyerahan buku GENTA. Analisis data menggunakan uji paired sample t-test.Hasil: Nilai rata-rata pengetahuan meningkat dari 43,16 (pretest) menjadi 46,04 (posttest) dengan selisih 2,88 poin (p < 0,05). Hasil ini menunjukkan kegiatan berpengaruh signifikan terhadap peningkatan pengetahuan peserta. Produk nugget ikan kembung mendapat respon positif, terutama karena lebih disukai anak-anak dibanding ikan segar.Kesimpulan: Program kerja GENTA efektif meningkatkan pengetahuan masyarakat tentang stunting dan pemanfaatan pangan lokal.Saran: Disarankan pengembangan diversifikasi olahan ikan kembung, pendampingan pemasaran, dan penelitian lebih lanjut terkait dampak konsumsi nugget ikan terhadap status gizi anak.
PEMBERDAYAAN MASYARAKAT DESA BASSEANG MELALUI PELATIHAN PEMBUATAN SAUS CABAI SEBAGAI PRODUK UNGGULAN LOKAL Hikmahwati, Hikmahwati; Afni, Nur; Dalima, Dalima; Cahyanti, Ice; Rezky, Ainur; Akbar, Muh Rizky; Tahang, Sunardi; Firdaus, Muhammad; Nacing, Nursyawal; Suharman, Suharman; ilmi , Nur
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Volume 03 Nomor 02 (Oktober 2025)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v3i2.10584

Abstract

The community service program in Basseang Village was conducted to enhance local residents’ skills and self-reliance in processing agricultural products into high-value commodities, particularly through training on chili sauce production. This activity aimed to address the low market price of fresh chili during harvest seasons and to encourage the development of small-scale, home-based food enterprises. In addition, the program introduced the production of trichocompost as an environmentally friendly organic fertilizer, utilizing Trichoderma sp. as a biostimulant to accelerate the decomposition of organic materials such as goat manure and crop residues. The resulting compost was later applied to support organic chili cultivation as the main raw material for sauce production.The program was implemented through socialization, hands-on training, and direct mentoring involving women’s groups and young farmers. Evaluation results indicated that participants were able to produce chili sauce independently, with a comprehension rate of 90%. Meanwhile, the use of trichocompost helped reduce agricultural waste and improve soil fertility. Overall, this activity positively impacted household income, fostered entrepreneurial awareness, and promoted the application of appropriate technology to support sustainable agricultural practices in Basseang Village.
PELATIHAN PERBANYAKAN Trichoderma sp. DAN DEMONSTRASI PLOT PEMBUATAN PUPUK TRICHOKOMPOS SEBAGAI UPAYA BUDIDAYA CABAI CAKRA (Capsicum frutescens L. var. Cakra) YANG RAMAH LINGKUNGAN Nursyawal Nacing; Wilda Widiawati; Cennawati, Cennawati; Anjas, Nirma Septia Ramlan; Suharman, Suharman
Jurnal Dinamika Pengabdian Vol. 11 No. 2 (2026): JURNAL DINAMIKA PENGABDIAN VOL. 11 NO. 2 JANUARI 2026
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v11i2.45908

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh permasalahan yang dihadapi petani di Desa Basseang, Kabupaten Pinrang, seperti ketergantungan terhadap pupuk kimia, rendahnya kesuburan tanah, dan belum optimalnya pemanfaatan limbah pertanian. Tujuan kegiatan ini adalah untuk meningkatkan pengetahuan dan keterampilan petani dalam memanfaatkan limbah jagung menjadi Trichokompos berbasis Trichoderma sp. sebagai pupuk organik ramah lingkungan. Metode yang digunakan adalah pelatihan dan demonstration plot (demplot), yang mencakup perbanyakan Trichoderma sp. skala rumah tangga, pembuatan Trichokompos dari limbah jagung, serta pengaplikasiannya secara langsung pada tanaman cabai rawit varietas Cakra. Hasil kegiatan menunjukkan bahwa petani mendapatkan informasi baru mengenai manfaat Trichoderma sp., memahami proses pembuatan Trichokompos, dan mampu mengaplikasikannya pada lahan pertanian mereka. Kegiatan ini memberikan dampak positif dalam peningkatan wawasan petani terhadap praktik pertanian berkelanjutan serta mendorong pemanfaatan limbah lokal menjadi sumber pupuk yang berguna. Diharapkan kegiatan ini dapat berkontribusi terhadap peningkatan produktivitas tanaman cabai rawit varietas Cakra.    Kata kunci: Trichoderma sp., Trichokompos, Limbah jagung, Cabai Cakra.   ABSTRACT This community service activity was motivated by several challenges faced by farmers in Basseang Village, Pinrang Regency, such as dependence on chemical fertilizers, low soil fertility, and the suboptimal utilization of agricultural waste. The objective of this program was to improve farmers’ knowledge and skills in converting corn waste into Trichocompost based on Trichoderma sp. as an environmentally friendly organic fertilizer. The method employed involved training and demonstration (demonstration plots), including household-scale multiplication of Trichoderma sp., the production of Trichocompost from corn waste, and its direct application to Cakra variety bird’s eye chili (Capsicum frutescens L.) plants. The results of the activity showed that farmers acquired new information about the benefits of Trichoderma sp., understood the process of Trichocompost production, and became capable of applying it in their agricultural practices. This activity had a positive impact in expanding farmers’ knowledge of sustainable agricultural practices and encouraged the use of local agricultural waste as a valuable input for organic fertilizer. It is expected that this activity will contribute to increasing the productivity of Cakra variety of cayenne chili. Keywords: Trichoderma sp., Trichocompost, corn waste, Cakra chili pepper.
FAKTOR YANG BERHUBUNGAN DENGAN KEJADIAN KEPUTIHAN PADA WANITA USIA SUBUR Sipayung, Helmi Rosdelina; Yuliasari, Dewi; Anggraini, Anggraini; Suharman, Suharman
Jurnal Ilmu Kebidanan Vol 16, No 1 (2026): Jurnal Ilmu Kebidanan
Publisher : Sekolah Tinggi Ilmu Kesehatan Adila Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54444/jik.v16i1.214

Abstract

Background: Vaginal discharge (flour albus) is a common reproductive problem in women of childbearing age (WUS) that can be physiological or pathological. In Indonesia, up to 90% of women experience it, mainly due to the tropical climate, poor genital hygiene, and fungal, bacterial or parasitic infections such as Candida and Trichomonas vaginalis. The impact includes infertility, anxiety, and even cervical cancer. Pre-survey data at Puskesmas Kedondong showed that all WUS had never received related education, 88% had poor personal hygiene behavior, and 28% experienced pathological vaginal discharge. The causative factors include knowledge, attitude, hygiene behavior, age, education, and menstrual cycle. Purpose: The purpose of the study was to determine the factors associated with the incidence of vaginal discharge in women of childbearing age in the Kedondong Health Center Working Area. Methods : This type of research is quantitative, cross sectional research design. The population in this study were all women of childbearing age (WUS) aged 15-49 years in the Kedondong Health Center Working Area as many as 6317 respondents with a sample of 377 WUS using proportional random sampling technique. Data collection using questionnaire sheets, univariate and bivariate data analysis (chisquare test). Results: The results of the univariate study found that as many as 207 (54.9%) respondents with good knowledge, as many as 203 (53.8%) respondents with a positive attitude, as many as 260 (69.0%) respondents with positive hygiene behavior, and as many as 267 (70.8%) respondents experienced normal vaginal discharge. Conclusion: There was a relationship between knowledge (p-value = 0.001), attitude (p-value = 0.001), personal hygiene behavior (p-value = 0.001) with the incidence of vaginal discharge in women of childbearing age in the Kedondong Health Center Working Area. Suggestion: Advice for health workers can provide counseling on vaginal discharge prevention to improve the reproductive health of women of childbearing age.
Pemberdayaan UMKM Kabupaten Sambas melalui Transformasi Tata Kelola Keuangan Berbasis Jasa Konsultasi Vokasi Dewi, Dinda Rintania; Suharman, Suharman; Lusiono, Eko Febri; Alrizwan, Uray Ari; Ardi, Pahmi
Inovasi Jurnal Pengabdian Masyarakat Vol 4 No 1 (2026): IJPM - April 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/ijpm.1051

Abstract

Permasalahan utama UMKM di Kabupaten Sambas adalah rendahnya akuntabilitas keuangan yang ditandai dengan pencampuran kas pribadi dan usaha serta ketiadaan pelaporan keuangan standar. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk mentransformasi tata kelola keuangan mitra melalui intervensi jasa konsultasi keuangan berbasis vokasi. Metode yang digunakan adalah pendekatan partisipatif-vokasional yang mencakup edukasi intensif, penelaahan masalah lapangan, dan pendampingan teknis selama tiga bulan dengan frekuensi kunjungan tiga kali per bulan. Hasil kegiatan menunjukkan perubahan praktik yang signifikan pada 10 peserta dari 5 UMKM mitra. Secara kognitif, pemahaman literasi keuangan meningkat sebesar 40% berdasarkan skor post-test. Secara praktis, 80% mitra telah mengimplementasikan pemisahan kas secara disiplin dan 100% mitra telah berhasil mengadopsi sistem pelaporan keuangan digital berbasis Microsoft Excel. Pencapaian ini membuktikan bahwa pendampingan vokasi efektif dalam meningkatkan standarisasi laporan keuangan yang menjadi prasyarat bagi UMKM dalam mengakselerasi akses permodalan formal.
EFEKTIVITAS FORMULASI Seed Coating UMBI BAWANG MERAH TAHAP Seedling DALAM MEMACU PERTUMBUHAN BAWANG MERAH (Allium Cepa L.) Afni, Nur; Suharman, Suharman; Hikmahwati, Hikmahwati; Cennawati, Cennawati; Djamaluddin, Erwin
AGRONIMAL: Jurnal Ilmiah Pertanian dan Peternakan Vol. 4 No. 1 (2026): AGRONIMAL: Jurnal Ilmiah Pertanian dan Peternakan
Publisher : Tahta Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/agronimal.v4i1.1925

Abstract

Shallot (Allium cepa L.) is an important horticultural commodity whose productivity is strongly influenced by seed quality and early plant growth. One approach to improving seed quality and early growth performance is the application of seed coating technology using adhesive materials and biological agents. This study aimed to evaluate the effects of seed coating treatments based on carboxymethyl cellulose (CMC) combined with lime, Trichoderma, Bacillus, and mycorrhiza on germination, growth rate, and growth performance of shallot. The experiment was arranged in a completely randomized design with several seed coating treatments and a control, each replicated three times. Observed parameters included germination percentage, growth rate, root length, number of leaves, number of tillers, fresh weight, and dry weight of plants. The results showed that seed coating treatments significantly affected germination and growth rate at 3 and 5 days after sowing, as well as fresh and dry weights of shallot plants. The CMC + lime treatment produced the highest germination, growth rate, fresh weight, and dry weight, while treatments containing biological agents tended to enhance vegetative growth. In conclusion, seed coating technology using CMC combined with lime and beneficial microorganisms has the potential to improve seed quality and early growth of shallot.
Co-Authors -, Septiana Achyar Ardat, Muh Afifah, Azzah Afnita Nur Amalina Ahyar Ardat, Muh Akbar Akbar Akbar, Muh Rizky Akbar, Muh. Rezky Alrizwan, U. Ari Alrizwan, Uray Ari Anggi Anggraini, Anggi Anggraini Anggraini Anjas, Nirma Septia Ramlan Ardat, Muh. Achyar Ardi, Pahmi Aryawati, Wayan Assidiq, Ilham Astari Rusdin, Rista Astin, Nur Astriana Astriana, Astriana Aulia, Aulia Badi, Muslim Badrut Tamam Baharuddin Baharuddin Baharuddin Baharuddin Basri Basri Boby Cahyady Cahyanti, Ice Cennawati, Cennawati Dalima, Dalima Dewi, Dinda Rintania Djamaluddin, Erwin Eka Mahmud, M Ekajayanti Kining Elfrida Ratnawati ELIHAMI, ELIHAMI Erawadi Erawadi, Erawadi Ermasari, Anisa Evrianasari, Nita Fitria Fitria Hajrawati, Hajrawati Haliq, Muh Idham Hasan, Khairuddin Herdiyani, Yuni Herjiden Herjiden Hermawan, Desi Himelda, Tia Aulia Nashawa Ihsan, Ahmad Nurul ilmi , Nur Indah Permata Sari Izzati, Nuril Khoirunisa Josi, Josi Jusran Jusran Khojir Kurniasari, Devi Lana Santika Nadia Lusiono, Eko Febri M. Harun, M. M. Yunus Sudirman Magdalena Magdalena Maimuna Nontji Mariza, Ana Maternity, Dainty Maulana, Heru Muh. Achyar Ardat Muhammad Burhan Muhammad Firdaus Muhammad Priya Permana, Muhammad Priya Niar, Niar Novalina, Fera Nugroho, Awan Nur Afni Nur Rohman NurAfni NurAfni Nurhapisah, Nurhapisah Nurliani Nurliani Nursyawal Nacing Nurul Isnaini Nurul Mukhlisah, Nurul Oktaviyani, Dwi PRATAMA, IFAN ADI Puspariny, Cynthia Putranti, Latifah Rahmat Kurniawan Rahmat Pamuji Rahmawati, Rahmawati Ratnaningsih, Tri Astuti Restu, Muhammad Rezky, Ainur Risma Risma, Risma Rismawar, Rismawar Rohana, Syarifah Rosmiana, Sri Rosmiyati Rosmiyati Rusdin, Rista Astari Rusman, Haerusman S, Netty S, Putriyani Saleh, Sitti Fithriani Samodro, Guntur Santoso, Muhammad Dwi Saputra, Aidil Sari Nainggolan, A.Triska Oktavika SATRIYAS ILYAS Septia Ramlan, Nirma Septiawati, Dewi Shidqia, Aida Rahman Sipayung, Helmi Rosdelina SITI HALIMAH LAREKENG, SITI HALIMAH Siti Julaeha, Siti Sri Harmini Suhardi Suhardi Sumarsana, Tejo Sunarti, Maria Magdalena Suparman Suparman Surnasih, Sunarsih Susilawati, Susilawati Sutakwa, Adi Sy. Rohana Syahriani Syahriani, Syahriani Syamsuddin, Agustan Syamsul, Nurafni Syarifah, Atika Nur Tahang, Sunardi Triana, Melia Trisnawaty AR Utami, Vida Wira Widiawati, Wilda Widyanto, Nonok Yuli Yantina Yuliasari, Dewi Yuviska, Ike Ate Zamroni Zamroni Zuhraini, Rani