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All Journal Owner : Riset dan Jurnal Akuntansi Edunesia : jurnal Ilmiah Pendidikan
Novita, Shinta
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Study on Lying Behavior of Learners at the Integrated Islamic Elementary School (SDIT) Darul Ihsan Pontianak Wicaksono, Luhur; Izdihar, Rafa; Halida, Halida; Alkautsar, Mohamad Abraham; Novita, Shinta
Edunesia : Jurnal Ilmiah Pendidikan Vol. 5 No. 2 (2024)
Publisher : research, training and philanthropy institution Natural Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51276/edu.v5i2.865

Abstract

This study aims to determine and describe the lying behavior of students in SD Islam Terpadu Darul Ihsan Pontianak. The subjects of this study consisted of 2 students of Class IV and Class V and six supporting subjects, namely two classmates, two class teachers, and two parents of the subject. This study uses a qualitative approach with descriptive methods. The type of research used is an intrinsic case study, using data collection techniques such as semi-structured interviews and observation. Data analysis using an interactive model includes data reduction, presentation, and conclusion. The results showed that the factors causing students to lie were parental care, relationships with family, social environment, and use of social media. The impact is the loss of trust from people around, the habit of repeated lying behavior, the burden of protracted thoughts, and the damage to social relationships between people. Efforts made by class teachers to overcome lying behavior in students are to provide teaching with integrity about the dangers of lying behavior and manners, provide punishment in the form of reflection to students, become an example that reflects the positive impact of honesty and cooperation with the parents of the students concerned.
Evaluasi Peran Otoritas Jasa Keuangan dalam Pengawasan Implementasi Standar Audit 701 (2021) Novita, Shinta; Fatima, Eliza
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2168

Abstract

The objectives of this study are to provide an overview of the benefits of communicating key audit matters (KAM) for OJK's oversight function, to identify findings related to KAM in United Kingdom and Malaysia, and how those regulators have responded to those findings, and to evaluate OJK's response related to KAM. This research is carried out by in-depth interviews with supervisors and analysts from the Directorate of Regulation and Development of the OJK Capital Market Sector. KAM communication provided benefits in OJK's supervisory function, among others, in determining the items to be reviewed in the Issuer's financial statements and in reviewing the audit responses stated in the auditor's report have been supported by the auditor's working papers. In carrying out their oversight function, the United Kingdom and Malaysia found, among others, that the average number of KAM and words in communicating KAM in the auditor's report continued to decline, the content of KAM of companies audited by Big 4 audit firms had more words for the same number of KAM, and the benefits of communicating KAM decreased because KAM disclosures were boilerplate. OJK's response in relation to the implementation of SA 701 (2021) is to draft OJK regulations related to KAM and to prepare a study related to the first-year implementation of SA 701 (2021). Based on these responses, it is reflected that OJK has an important role in the implementation support stage to ensure that the policy implementation runs well in the long term.
Co-Authors Alkautsar, Mohamad Abraham Fatima, Eliza Halida Halida Izdihar, Rafa Luhur Wicaksono