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All Journal Journal of Research in Social Science and Humanities Jurnal Abdimas
Aris Setiono, Aris
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Improving Of Sports Mental Education Training For Central Java Rowing Athletes To Sports Week Of North Sumatera - Aceh 2024 Sungkowo, Sungkowo; Sobihin, Sobihin; Alfarizi, M. Rizky; UN, Rizam Ahada; Setiono, Aris; Pasya, Ahnaf Kamal; Israel, Yefta; Firmanyah, Ario Rizky
Jurnal Abdimas Vol. 28 No. 2 (2024): December 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/kfh2pt92

Abstract

The purpose of the study is to create and improve performance both subjectively and objectively even under challenges, overcoming stress, anxiety and decisions related to match situations. The results of the community service research of 8 Pelatda rowing athletes on Resilience: 5 athletes in the high category, 3 athletes in the very high category. On Psychological Tension: 1 athlete in the high category, 7 athletes in the very high category. On Mental Skills: 4 athletes in the high category, 4 athletes in the very high category. Discussion on Resilience, athletes are given recommendations: high and very high categories, then Maintain the ability and skills in managing emotions, tension, and adapting to various situations, On Psychological Tension, athletes are given recommendations: Need to practice controlling emotions, thinking practically, focusing on the match, and thinking positively. If you really can't do it independently, you should contact the psychological team to get counseling related to this. Mental Skills athletes are given recommendations: Maintain the ability and skills in managing thoughts, and adapting to various situations.
The Influence of Professional Judgment and Whistleblowers on Fraud Prevention (A Study of BPKP Auditors in North Sumatra Province Setiono, Aris; Nasution, M. Irsan; Maisyarah, Renny
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.588

Abstract

This study aims to analyze the influence of professional judgment and whistleblowers on fraud prevention among auditors at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. Fraud in the public sector remains a serious problem, impacting low accountability and public trust, making the role of government internal auditors highly strategic. Professional judgment reflects the auditor's ability to use knowledge, experience, and professional judgment in the audit process, while whistleblowers serve as a reporting mechanism that supports early fraud detection and prevention. This study employed a quantitative approach with a survey method, where primary data were collected through questionnaires distributed to 60 BPKP auditors in North Sumatra Province. The data analysis technique used was Structural Equation Modeling–Partial Least Square (SEM-PLS). The results showed that professional judgment had a positive and significant effect on fraud prevention. Furthermore, whistleblowers were also shown to have a positive and significant effect on fraud prevention. These findings indicate that improving the quality of auditors' professional judgment and strengthening the whistleblower system and culture can increase the effectiveness of fraud prevention in government. This study is expected to provide theoretical contributions to the development of public sector auditing literature and practical implications for BPKP in formulating policies to improve audit quality and control fraud
Co-Authors Alfarizi, M. Rizky Firmanyah, Ario Rizky Israel, Yefta M. Irsan Nasution Pasya, Ahnaf Kamal Renny Maisyarah Sobihin, Sobihin Sungkowo Sungkowo, Sungkowo UN, Rizam Ahada