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All Journal Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Riset Akuntansi Soedirman
Zaidan, Naufal Ali
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health

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LUNTURNYA PANCASILA PADA KEWARGANEGARAAN INDONESIA Suntari, Kayla Nurhaliza; Anargya, Fadhlan Dwi; Zaidan, Naufal Ali; Muttaqin, Rizkia Ananda; Sisyura, Tsabat Syadza; Nugraha, Dadi Mulyadi; Hamidah, Siti
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 5 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang menyebabkan lunturnya nilai-nilai Pancasila dalam kewarganegaraan Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan memilih beberapa Siswa mulai dari Sekolah Menengah Pertama, Sekolah Menengah Atas hingga Mahasiswa Universitas Pendidikan Indonesia yang kompeten pada bidang Pendidikan kewarganegaraan. Melalui tinjauan literatur, studi kasus, dan observasi, penelitian ini mengidentifikasi beberapa faktor utama yang berkontribusi terhadap fenomena ini. Hasil penelitian ini yaitu nilai yang terdapat dalam Pancasila sudah luntur atau bahkan dilupakan oleh masyarakat Indonesia, apabila masyarakat Indonesia tidak segera berbenah diri dan mulai untuk mengimplementasikan nilai nilai yang ada didalam Pancasila kedalam kehidupan pribadi dan bernegara, maka bukan tidak mungkin bangsa kita akan menjadi bangsa yang tidak memiliki identitas, baik identitas ideologi ataupun identitas lainnya.
ANALISIS TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM SIDA MEGAR CILACAP Fatih, Faiz Al; Zaidan, Naufal Ali; Wiratno, Adi
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.2.14359

Abstract

This study aims to evaluate the health level of Koperasi Simpan Pinjam Sida Megar in Cilacap Regency during the 2021-2023 period. The assessment is based on the indicators stipulated in Regulation No. 20/Per/M.KUKM/XI/2008 by the Ministry of Cooperatives and SMEs, which include aspects of capital, asset quality, management, efficiency, liquidity, independence, and cooperative identity. The data used are financial statements of the cooperative, and a descriptive quantitative analysis was employed to generate evaluation scores. The results indicate that the cooperative achieved a fairly healthy status for most indicators but faced challenges in liquidity, independence, and member participation. These findings provide important insights for cooperative managers to improve performance and operational sustainability.should inform the readers briefly about the manuscript’s purpose, methods, findings, and values.
Penerapan Whistleblowing System dalam Pengungkapan Fraud Aristianingrum, Dwi Prisma; Zaidan, Naufal Ali; Putri, Negina Kencono; -, Agus Sunarmo
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.14141

Abstract

This study aims to determine whether the implementation of the whistleblowing system affects fraud disclosure in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in the study was 248 companies. The sampling technique used purposive sampling so that the sample of this study was 96 companies. This research method uses quantitative methods. The proxy for the fraud disclosure variable uses fraud cases disclosed in the company's annual report, while for the whistleblowing system variable uses the formula for the report component indicators carried out in the KNKG. The results of this study indicate that the implementation of the whistleblowing system has a positive but insignificant effect on fraud disclosure.
Co-Authors -, Agus Sunarmo Adi Wiratno, Adi Anargya, Fadhlan Dwi Aristianingrum, Dwi Prisma Fatih, Faiz Al Muttaqin, Rizkia Ananda Negina Kencono Putri Nugraha, Dadi Mulyadi Sisyura, Tsabat Syadza Siti Hamidah Suntari, Kayla Nurhaliza