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Factors Affecting Financial Statement Fraud in Food & Beverage Sub-Sector Companies: - Pratiwi, Wiwik Pratiwi; Adelia Permata Putri; Nuryadin
Jurnal Riset Akuntansi dan Auditing Vol 11 No 1 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i1.641

Abstract

This study aims to test whether there is an effect of the nature of the industry, financial targets, and financial stability on financial statement fraud. The population used in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. Sampling was done using the purposive sampling method, so 11 companies were obtained that met the research criteria and 33 observers. The data analysis techniques used are multiple linear regression analysis and the classical assumption test, which are processed using the Views 12 program. The results of this study indicate that the nature of industry has no positive but significant effect on financial statement fraud, the financial target variable has no effect and is insignificant to financial statement fraud, and the financial stability variable has a positive and significant effect on financial statement fraud. And simultaneous testing shows that the nature of the industry, financial targets, and financial stability have a positive and significant effect on fraudulent financial statements. The renewal in this research from previous research is in the sector and year used in the sample. And there is rarely research that uses variables like the nature of industry.
Aplikasi Logika Matematika pada Jaringan Listrik Nuryadin
JURNAL INOVASI EDUKASI Vol. 2 No. 2 (2019): JURNAL INOVASI EDUKASI
Publisher : Universitas Adiwangsa Jambi

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Abstract

Pada penelitian ini dibicarakan mengenai aplikasi logika matematika, khususnya logika aljabar Boolean dalam penyusunan jaringan listrik, yakni dalam sirkuit saklar dan digital. Aljabar Boolean merupakan suatu cara baru untuk berpikir, suatu cara baru untuk menjelaskan berbagai hal dengan menggunakan lambang-lambang sebagai pengganti kata-kata dalam mencapai kesimpulan logika. Aplikasi aljabar Boolean dalam sirkuit saklar digunakan untuk menentukan ada tidaknya suatu arus yang mengalir melalui sirkuit tersebut, dan mengubah sirkuit saklar dalam bentuk simbolik serta menyusun sirkuit sedemikian rupa sehingga menjadi lebih sederhana. Aplikasi dalam sirkuit digital adalah mengubah sirkuit dalam bentuk persamaan Boolean dan menentukan cara kerja suatu sirkuit.
PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI DALAM MENINGKATKAN KINERJA PEGAWAI DI KANTOR CAMAT WOHA PADA TAHUN 2024 Suci Mulyati; Putri Rahyu; Nuryadin
Al-Ittihad: Jurnal Pemikiran dan Hukum Islam Vol 11 No 1 (2025): June
Publisher : Sekolah Tinggi Islam Syariah (STIS) Al-Ittihad Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61817/ittihad.v11i1.233

Abstract

Study with the title of the influence of leadership and organizational culture in improving performance at the Woha sub-district office, this study intends to determine the improvement of employee performance at the Woha sub-district office in 2024, the findings in this study reveal that leadership has an effect on improving employee performance at the Woha sub-district office and organizational culture is also able to improve employee performance at the Woha sub-district office. This study utilizes 2 (two) variables, namely leadership and organizational culture concluded by simultaneous and partial methods which conclude that from various tests carried out on the Classical Assumption Test table, namely the findings of the Normality Test, Autocorrelation Test (Model Summaryb), Linearity Test (ANOVA Table), and Hypothesis Test, namely Partial Test (t Test), f Test (Simultaneous Test) ANOVAb, Determination Test (R2) Model Summary. Thus, using the SPSS application for Windows Version 21, multiple linear regression tests were carried out. An equation for multiple linear regression is produced Employee Performance = 3,341 + 3.489 Leadership - 1,954 Culture + e. Keywords: Employee Performance, Leadership and Organizational Culture
Nilai Didaktis Dalam Novel Dia Adalah Kakakku Karya Tere Liye Haedariah; Nuryadin
Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 1 No. 3 (2022): September: Jurnal Riset sosial humaniora, dan Pendidikan
Publisher : LPPM Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/soshumdik.v1i3.461

Abstract

Masalah yang dalam penelitian ini adalah Nilai Didaktis yang terkandung dalam Novel Dia Adalah Kakakku Karya Tere Liye. Tujuan penelitian ini adalah untuk mendeskripsikan nilai didaktis yang terkandung dalam novel Dia Adalah Kakakku Karya Tere Liye. Manfaat penelitian Mampu memberikan pandangan pemikiran berupa konsep dibidang bahasa dan sastra Indonesia khususnya mengenai kajian sastra terhadap karya sastra lingkup universitas, Peneliti berharap agar hasil penelitian ini dapat bermanfaat untuk bahan pengajaran di sekolah-sekolah yang berkaitan dengan pembelajaran mengenai nilai-nilai. penelitian ini dapat digolongkan ke dalam penelitian Konten Analisis, Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analitik, Data dalam penelitian ini adalah berupa teks, kata dan kalimat yang menggambarkan Nilai dalam novel Dia Adalah Kakakku karya Tere Liye. Dengan demikian, maka Sumber data dalam penelitian ini adalah novel Dia Adalah Kakakku karya Tere Liye, Teknik Pengumpulan data dilakukan dengan Teknik baca dan catat, Data penelitian ini dianalisis dengan menggunakan pendekatan Struktural. Disimpulkan bahwa nilai didaktis yang terdapat dalam novel Dia Adalah Kakakku karya Tere Liye, terdapat dua belas potongan kutipan teks novel Dia Adalah Kakakku karya Tere Liye yang tersebar pada halaman pertama sampai halaman terakhir yang dilakukan oleh beberapa tokoh dalam novel utamanya tokoh Laisa yang sering muncul sehingga banyak memunculkan dan memudahkan menemukan nilai-nilai didaktis yang di teliti oleh peneliti. Setelah peneliti selesai menelaah isi dari novel tersebut, di dalam novel Dia Adalah Kakakku karya Tere Liye masih banyak nilai yang terkandung didalamnya. Maka disarankan dalam penelitian ini dengan judul Nilai Didaktis Dalam novel Dia Adalah Kakakku karya Tere Liye hanya meneliti atau membahas nilai didaktisnya saja yang ada dalam novel. Atas dasar itu peneliti mengharapkan kepada peneliti selanjutnya agar dapat meneliti atau mengkaji hal – hal yang lain yang terkandung pada novel Dia Adalah Kakakku karya Tere Liye yang lebih luas lagi
The Role of Women Ulama in the Development of Islamic Education Norlaila; Nuryadin; Yaqin, Husnul
Al-Hayat: Journal of Islamic Education Vol. 9 No. 2 (2025): Al-Hayat: Journal of Islamic Education
Publisher : LETIGES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35723/ajie.v9i2.99

Abstract

This study aims to analyze the role of women ulama in South Kalimantan in advancing Islamic education through pesantren leadership, inclusive educational approaches, and adaptation of digital technology in da'wah. This research employed a qualitative descriptive approach with a case study type to explore the real-life context of women's leadership in Islamic education. The primary data was obtained from 25 female ulama. Data collection techniques included semi-structured interviews, participatory observation, and document analysis of da'wah content disseminated through social media. To ensure the validity of the data, triangulation was applied by comparing the findings from different data sources and techniques. The data were analyzed using thematic analysis, involving data reduction, categorization, and theme identification to reveal patterns related to the roles and contributions of women ulama. The results showed that female ulama in this region can manage pesantren with an inclusive and collaborative leadership style, thus creating an empathetic and friendly educational environment for both female and male Santri. In addition, the inclusive approach to education allows female ulama to accommodate the specific needs of female congregants through discussions on relevant issues, such as family education, health, and women's rights in Islam. Other findings show that female ulama has successfully utilized digital technologies, such as YouTube, Instagram, Facebook, and TikTok Live, to spread da'wah to a broader and cross-generational audience, especially those familiar with the technology. This adaptation allows them to deliver religious messages that are relevant and accessible, thus strengthening women's participation in religious discussions in the digital era. Overall, this study shows that women ulama in South Kalimantan play an important role in Islamic education responsive to the congregation's needs, whether through leadership in pesantren, gender-sensitive education, or digital adaptation in da'wah. The results of this study provide a new perspective on the importance of the role of women ulama in strengthening Islamic education that is inclusive and adaptive to the times.
Praktik ‘Iddah dan Iḥdād serta Pemenuhan Hak-Hak Perempuan dalam Perspektif Maṣlaḥat al-Ṭūfī: Studi kasus di Desa Soki St Maryam; Rahyu, Putri; Mulyati, Suci; Nuryadin; Salmiati
Maqasid: Jurnal Studi Hukum Islam Vol. 14 No. 2 (2025): Maqasid Jurnal Studi Hukum Islam
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/mqs.v14i2.27138

Abstract

This study examines the practices of ‘iddah and iḥdād as well as the fulfillment of women's rights after divorce through the lens of maṣlaḥat al-Ṭūfī. The research is motivated by a phenomenon in Soki Village, Belo Subdistrict, Bima Regency, where many women perceive ‘iddah merely as a prohibition against remarriage, without understanding the broader Islamic legal provisions governing it; some are entirely unfamiliar with the concepts of ‘iddah and iḥdād. Contributing factors include low levels of education, economic hardship, limited religious knowledge, and social influences. This research is a field study using an empirical or case study approach. Primary data were collected through interviews with local women and religious figures, while secondary sources include the Qur’an, Hadith, the Compilation of Islamic Law (KHI), Law No. 1 of 1974 on Marriage, academic journals, and al-Ṭūfī’s writings on the concept of maṣlaḥat. The findings reveal that the local practice of ‘iddah and iḥdād deviates from Islamic legal norms due to those influencing factors. Women who remarry during the ‘iddah period are considered to have committed acts categorized as mafsadat, which are legally impermissible. However, in cases where such actions stem from ignorance or emergency conditions such as financial pressure or the responsibility to support children these may be understood as forms of maṣlaḥat ḍarūriyyah, aimed at preserving life (ḥifẓ al-nafs), one of the primary objectives of Islamic law (maqāṣid al-sharī‘ah).