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Pelaksanaan Program Kerja KKN-Sains Tematik Desa Berbasis Sosialisasi Peran Keluarga Sebagai Salah Satu Pencegahan Bahaya Narkoba Di Desa Mojodowo Dedy Muharman; Lina Wulandari; M. Izzul Islami; Shofia Kartika Candra; Syahrul Arya Pratama; Ratih Ajeng Azzahro; Sindi Agustin; Virgita Dwi Pridana Putri; Wahyu Amalia Putri; Dwi Karina Fitroh; Herdani Indra Permadi; Rizky Fandiosyah Eka Dinanta; Mar’atul Arifah; Sadidatul Ilmi; Abdera Rouchul Haq; Adek Engga Novendri Angga; Agil Ahdi Susanto; Agung Wijaya; Ahmad Azis Susanto; Rindia Putri Wulandari; Mokhammad Fakhrul Hidayat; Adriyan Awal Maqruf; Wahyu Aditiya; Alvina Novianti; Amrina Rosyada
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 2 No. 2 (2024): April: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v2i2.286

Abstract

Implementation of KKN-Science is one of the community services aimed at solving a problem in the region. In the implementation of this KKN-Science the main focus is to know the role of families towards the dangers of narcotic abuse and the prevention of narcotic dangers in Mojodowo Village. The KKN-Science activities of Mayjen Sungkono Mojokerto University conducted by students and DPL were held on 09-16 December 2023 at Mojodowo Village office, Kembagi, Mojokerto. The benefits of this service activity are aimed at adding insight and education to the public in the prevention of the dangers of narcotics and the relationship of criminal offenses to narcotic abuse. This study uses destriptive research methods with quantitative approach as well as data collection sourced from primary data using socialization and documentation. The study was conducted on parents with teenage children in the vicinity of Mojodowo Village. The results of the study and discussion show that the role of the family is very important in providing broad information, knowledge and understanding of the dangers of drugs and their negative impact on all aspects of life. Obstacles in the prevention of drug harm in the family are differences in the personality of the child, the child's lack of openness to parents, and exposure to a negative social environment. The study's recommendation is that each family supervise and guide adolescents to avoid falling into narcotics.
Diamond Fraud Analysis in Detect Financial Statement Fraud in LQ45 Company List on The Indonesia Stock Exchange 2018-2020 Lina Wulandari; Setianingrum, Hj. Nurul; Pratiwi, Angrum
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.67

Abstract

LQ45 company is a company that collects 45 certain stocks with high liquidity level and adequate market capitalization. The purpose of this study is to detect the occurrence of fraudulent financial statements through the perspective of diamond fraud in LQ45 companies listed on the Indonesia Stock Exchange in 2018-2020. Indications of financial statement fraud in this study are proxied by earnings management which is measured using the Modified Jones model. The method used in this research is literature study and documentation. The sample in this study was decided by using the purposive sampling method from LQ45 companies listed on the Indonesia Stock Exchange during 2018-2020, resulting in a total of 66 company observations. The data analysis used in this research is multiple linear regression analysis. The results of this study indicate that the pressure and rationalization variables have no partial effect on financial statement fraud. While the opportunity and capability variables have no partial effect on financial statement fraud. Simultaneously, diamond fraud has a significant effect on financial statement fraud.