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All Journal An-Nahdlah: Jurnal Pendidikan Islam Populer: Jurnal Penelitian Mahasiswa
Ahmad Fahrurrozi
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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DETEKSI PENIPUAN LAPORAN KEUANGAN MENGGUNAKAN PERSPEKTIF FRAUD TRIANGLE Muh. Alim Fasieh; Ahmad Fahrurrozi
Populer: Jurnal Penelitian Mahasiswa Vol. 1 No. 3 (2022): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v1i3.492

Abstract

Manajemen laba merupakan praktik penipuan pada laporan keuangan sebuah perusahaan atau lembaga yang memiliki beragam bentuk. Pendeteksian tindakan fraud pada laporan keuangan berusaha dianalisis melalui teori Fraud Triangle pada praktik manajemen laba dengan pengujian pada lima variabel independen. Metode penelitian menggunakan uji regresi berganda dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa baik secara simultan maupun secara parsial kelima variabel independen berpengaruh signifikan pada praktik manajemen laba perusahaan. Hasil penelitian ini diharapkan mampu menunjukkan signifikansi antara deteksi fraud pada laporan keuangan dengan manajemen laba, memandang semua tindak kejahatan tidak hanya dipengaruhi oleh faktor pertama dalam triangle fraud yaitu tekanan melainkan juga peluang dan aktivitas rasionalisasi pelaku fraud.
PERKEMBANGAN DAN PENANAMAN NILAI AGAMA PADA MASA REMAJA Ahmad Fahrurrozi
An-Nahdlah: Jurnal Pendidikan Islam Vol 2 No 1 (2022): Mei-Agustus
Publisher : Institut Agama Islam Hamzanwadi NW Lombok Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51806/an-nahdlah.v2i1.32

Abstract

Abstract:This study aims to determine how the development and cultivation of religious values ​​in adolescence. This study uses a library research method, namely the library study by collecting related documents regarding the research theme in the form of books, articles, and others. Adolescence is often a mental shock so that children do something based on what they like, regardless of violation or not religious and cultural norms. Therefore, the planting of religious values ​​needs to be done early on. As for the results of this study, adolescents experience cognitive development, physical-motor development, socio-emotional development, and sexual development. Efforts can be made to inculcate religious values, namely there are seven ways: parents and teachers foster interest in religion, parents and teachers carry out religious activities in an interesting way, parents and teachers train teenagers to do positive things, parents and teachers are role models Good parents and teachers always pay attention to children first regarding religious values, parents and teachers pay attention to who children are friends with, and parents and teachers provide teaching about good ethics and morals. Keywords:Development, Religious Values, and Adolescence
Co-Authors Muh. Alim Fasieh