Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal International Journal of Business, Law, and Education Journal of Governance, Taxation, and Auditing Jurnal Pendidikan dan Pengabdian Masyarakat Cendikia: Jurnal Pendidikan dan Pengajaran Global Academy of Multidisciplinary Studies
Supriyadi , Supriyadi
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Influence of Principal Leadership Style and Pedagogic Competency on Teacher Performance in Creating Learning Media Syariefah, Dewi Rini; Santi, Norma; Supriyadi , Supriyadi
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.986

Abstract

This study aims to analyze the influence of the principal's leadership style and pedagogical competence on teacher performance in creating learning media at PAUD institutions in Penggilingan Village, Cakung, East Jakarta. This study uses a quantitative approach with a survey method. The research sample consisted of 120 teachers selected using random sampling techniques. Data were collected through a questionnaire that measured the principal's leadership style, teacher pedagogical competence, and teacher performance in creating learning media. Data analysis used correlation and regression techniques. The results showed that there was a positive and significant correlation between the principal's leadership style and pedagogical competence with teacher performance in creating learning media. This indicates that a democratic leadership style and high pedagogical competence contribute to improving teachers' abilities in developing innovative and effective learning media.
Audit Plan as an Instrument to Improve the Effectiveness of Tax Audits KUSUMA, I Gede Komang Chahya Bayu Anta; ARIBOWO, Irwan; SUPRIYADI , Supriyadi; KUMAR, Jai; KAMILAH, Niswatun Nurul
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax audits are an integral part of implementing the self-assessment system. The tax audit phase begins with preparatory activities, such as developing an audit plan. The audit plan encompasses several activities that must be carried out as a guideline for conducting tax audits. This study aims to determine the role of audit plans in improving the effectiveness of tax audits, particularly during the planning stage. This research used a descriptive qualitative approach, involving in-depth interviews with tax auditors and data analysis using the NVivo application. The results indicate that problem identification has been developed for each audit assignment based on available data and information. A risk-based audit plan strategy is implemented to direct the audit focus and ensure the application of methods, techniques, and procedures to obtain competent and sufficient evidence. The use of technology, such as the Derik application, facilitates audit plan development and more structured risk identification. Currently, detailed and focused audit plans help improve audit effectiveness by providing a deterrent effect and successfully obtaining competent and sufficient audit evidence that can be accounted for in the event of a tax dispute. However, the audit team's utilization of audit plans is still suboptimal, impacting audit effectiveness. This study recommends strengthening the implementation of risk-based audit plans and optimizing technology in tax audits.
PENINGKATAN KEMAMPUAN MENGENAL HURUF MELALUI MEDIA TUTUP BOTOL PADA ANAK USIA DINI 4-5 TAHUN DI KOBER AL-HIDAYAH GARUT Laelasari, Heni; Supriyadi , Supriyadi; Yenita , Roza
Cendikia: Jurnal Pendidikan dan Pengajaran Vol. 2 No. 10 (2024): Cendikia: Jurnal Pendidikan dan Pengajaran
Publisher : Cendikia: Jurnal Pendidikan dan Pengajaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatarbelakangi melihat dari kondisi 10 anak di kelompok A di PAUD Kober Al-Hidayah Garut yang memiliki kemampuan mengenal huruf rendah, ditandai saat anak diminta untuk menyebutkan huruf, mereka belum mengenal huruf dan masih bingung dalam hal itu. Hal tersebut dikarenakan anak-anak kurang tertarik dengan media yang diberikan guru dalam belajar mengenal huruf, kurangnya media dalam belajar huruf dan kegiatan pembelajaran yang monoton dan tidak menyenangkan, media pembelajaran yang kurang bervariasi sehingga kurang menarik perhatian anak Mengatasi keterbatasan media dalam pembelajaran peneliti berinisiatif untuk menggunakan media tutup botol sebagai stimulasi untuk mengenal huruf pada anak usia 4-5 tahun. Metode Penelitian yang digunakan pada penelitian ini yaitu Penelitian Tindakan Kelas, dengan rancangan dan desain yang dikembangkan oleh Kemmis dan Taggart. Dimana menggunakan sistem tahapan yang dimulai dari rencana, tindakan, pengamatan, refleksi, serta perencanaan kembali yang merupakan bagian dasar pemecahan masalah. Hasil observasi peneliti selama pra siklus, didapatkan data kemampuan mengenal huruf pada anak kelompok A di Kober Al-Hidayah dari 10 anak, 5 anak (50%) termasuk kriteria Belum Berkembang dan 5 anak (50%) lagi termasuk kriteria Mulai Berkembang. Setelah dilakukan tindakan, yaitu pengenalan huruf menggunakan media tutup botol pada kelompok A Kober Al-Hidayah Garut selama dua siklus, maka hasil menunjukkan peningkatan kemampuan mengenal huruf anak sebesar 83%, dimana anak dengan kriteria Berkembang Sesuai Harapan 37% dan anak dengan kriteria Berkembang Sangat Baik 46%. Berdasarkan hasil penelitian dapat disimpulkan bahwa penggunaan media tutup botol berpengaruh dalam meningkatkan kemampuan mengenal huruf pada anak usia 4-5 tahun atau kelompok A di Kober Al-Hidayah Garut.
The Effect of Pressure, Opportunity, and Rationalization on Financial Reporting Fraud: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2020–2024) Sugiarto, Egta Ayu Fadhillah; Zaharuddin , Zaharuddin; Supriyadi , Supriyadi
Global Academy of Multidisciplinary Studies Vol. 3 No. 1 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gams.v3i1.4183

Abstract

Purpose: This study investigates the influence of pressure, opportunity, and rationalization, the three elements of the fraud triangle, on financial reporting fraud among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Research Methodology: A quantitative descriptive-verification design was used with secondary data from published annual financial reports. Pressure was proxied by leverage ratio, opportunity by changes in accounts receivable, and rationalization by auditor turnover (DCHANGE). Fraudulent financial reporting was measured using the Beneish M-Score. A sample of 67 companies (335 firm-year observations) was selected using proportional stratified sampling. Multiple linear regression analysis was applied. Results: The results showed that opportunity significantly affected financial reporting fraud (? = 0.891, p < 0.001), while pressure and rationalization were insignificant. Together, the three factors explained some variation in fraud risk (F = 7.812, p < 0.001, R² = 0.066). Conclusions: Opportunities, particularly changes in accounts receivable, were found to significantly influence financial reporting fraud. Pressure and rationalization, though insignificant individually, explained some variation in fraud risk. Internal controls on receivables management are critical. Further research is needed to explore additional variables and alternative fraud-measurement models. Limitations: This study focuses only on the manufacturing sector with a five-year observation period, and the DCHANGE proxy for rationalization may underestimate its true effect. Contributions: The findings offer empirical evidence on the roles of fraud triangle elements in Indonesian manufacturing, providing insights for regulators, auditors, and corporate governance practitioners in fraud prevention.
Penerapan Teknologi YOLO (You Only Look Once): Inovasi Sistem Pemantauan Budidaya Ikan Berbasis Deep Learning Pada Ori-Fish Bangsri, Kabupaten Blitar Pramono, Sholeh Hadi; Supriyadi , Supriyadi; Aisyah, Diana; Ramadhani, Ayu Winna; Purnama, Septian Maulana; Rahmatillah, Mahdin; Tyas, Widya Atmayaning; Damayanti, Afida Dwi; Kusumaningrum, Dian Ratri; Wicaksono, Nuryadin Nefa; Oktaviani, Amelia
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 2 (2026): Mei
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i2.10263

Abstract

Kegiatan Pengabdian kepada Masyarakat ini dilaksanakan di Ori-Fish Bangsri, Kabupaten Blitar, dengan tujuan meningkatkan efektivitas pemantauan budidaya ikan melalui penerapan teknologi You Only Look Once (YOLO) berbasis deep learning. Teknologi ini diimplementasikan sebagai sistem pemantauan real-time untuk mendeteksi rasio jenis kelamin, tingkat pertumbuhan, kematangan gonad, serta parameter kualitas air yang berpengaruh terhadap keberhasilan budidaya. Metode pelaksanaan menggunakan pendekatan partisipatif yang melibatkan dosen, mahasiswa, dan mitra pembudidaya, meliputi tahap persiapan alat dan bahan, instalasi sistem, pelatihan, pendampingan, serta monitoring berkelanjutan. Hasil kegiatan menunjukkan bahwa sistem YOLO mampu membantu pembudidaya dalam mengidentifikasi ikan jantan dan betina secara lebih akurat, menganalisis kematangan gonad, serta memantau kualitas lingkungan perairan secara efektif. Penerapan teknologi ini memberikan manfaat berupa peningkatan efisiensi waktu, akurasi data, serta kemampuan deteksi dini terhadap potensi masalah dalam budidaya. Dengan demikian, kegiatan ini berkontribusi dalam mendukung konsep akuakultur 4.0 yang berbasis inovasi teknologi, big data, dan otomatisasi untuk menciptakan budidaya ikan yang modern, efisien, dan berkelanjutan.
Co-Authors Aisyah, Diana Amelia Oktaviani, Amelia Damayanti, Afida Dwi Irwan Aribowo Kamilah, Niswatun Nurul Kumar, Jai Kusuma, I Gede Komang Chahya Bayu Anta Kusumaningrum, Dian Ratri Laelasari, Heni Purnama, Septian Maulana Rahmatillah, Mahdin Ramadhani, Ayu Winna Santi, Norma Sugiarto, Egta Ayu Fadhillah Syariefah, Dewi Rini Tyas, Widya Atmayaning Wicaksono, Nuryadin Nefa Yenita Roza Zaharuddin , Zaharuddin