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THE EFFECT OF WHISTLEBLOWING, HUMAN RESOURCE COMPETENCE AND INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION OF PSR FUNDS Syafitri, Andini; Sari, Dian Puji Puspita; Agustiawan, Agustiawan
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1148

Abstract

PSR supports smallholders in transforming their oil palm plantations by producing more sustainable and high-quality palm oils, which reduces the risk of illegal land reclamation. This is known as Peremajaan Sawit Rakyat (PSR). To prevent the fraud/fraud of PSR funds, BPDKS distributes funds through escrow accounts of plantation organizations. This is for transaction security. Furthermore, as part of the implementation of PSR, BPK and Sucofindo were audited as BPDPKS designated entities. Fraud prevention can be influenced by a number of factors such as whistleblowing, human resource capacity and internal control systems. Whistleblowing is the disclosure of illegal, unethical, immoral, or other conduct that may cause damage to the organization and its stakeholders. The purpose of this study is to: Determine the impact of whistleblowing on fraud prevention, how human resource skills and internal control systems influence fraud prevention. Research variables (whistleblowing, human resource capacity and internal control system) with a total of 52 samples. Descriptive statistical analysis was used to determine the trend of each research variable. The average scores for whistleblowing, human resource capacity and internal control system are 32.46, 26. 96 and 63.77. The average fraud prevention score is 41.25. Based on the research results, it can be concluded that whistleblowing, human resource capacity and 3. Internal control system affects the prevention of fraud of PSR funds.
Improving Students’ Vocabulary Mastery by Using Pair Check Method at the Eighth Grade Students of Junior High School Syafitri, Andini; P Swondo, Ashari
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 7, No 5 (2025): Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v7i5.8579

Abstract

Teaching vocabulary especially to junior high school students must be full of patience because junior high school students often feel bored and have no interest and motivation in learning English vocabulary. We need a way to conquer this trouble. One of teaching method that may be used to educate them is the use of pair check method. The purpose of this study was to determine whether the application of the pair check method can significantly improve students' vocabulary mastery. This research was conducted using a classroom action research (CAR) design. The subjects were eighth grade students at SMP Swasta Al-Washliyah 26, Medan. Based on the analysis, students' scores improved in each test. The average pre-test score was 58,2. In post-test 1, the average student score was 70,4. And in post-test 2, the average student score was 89,8. From the observation and interview results, it was found that the teaching and learning process went very well, with students being more active and enthusiastic in learning. The students improved their vocabulary mastery by using the pair check method and gained new understanding of the teaching method the researcher used in vocabulary learning. The pair check method successfully creates a fun and interactive learning atmosphere, increasing motivation and active participation of students in the vocabulary learning process