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All Journal ARISTO International Journal of Linguistics and Discourse Analytics (ijolida) Journal of Economics and Social Sciences Neraca Manajemen, Akuntansi, dan Ekonomi
Nazira, Siti
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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LITERATURE REVIEW: HUBUNGAN ANTARA ETIKA PROFESI AKUNTANSI DAN KASUS KORUPSI Lubis, Nurliza; Silitonga, Amelia Br; Lubis, Sheilla Andini Agustin; Ayuwardani, Pitri; Arnika, Rika; Nazira, Siti; Astuti, Tika Dara; Fitaloka, Widia; Mutaqin, Muamar Afif
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 5 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i5.12212

Abstract

Literature review ini membahas tentang hubungan antara etika profesi akuntansi dan praktik korupsi, serta efektivitas regulasi dan pengawasan dalam memitigasi korupsi di sektor bisnis dan pemerintahan. Melalui analisis dan sintesis terhadap literatur terkini, kajian ini mengidentifikasi berbagai faktor internal dan eksternal yang berkontribusi terhadap praktik korupsi dalam akuntansi, mengeksplorasi prinsip-prinsip etika bisnis yang seringkali dilanggar, dan mengevaluasi upaya pencegahan serta peran lembaga pengawas. Hasil kajian menunjukkan bahwa pendekatan multi-dimensi yang melibatkan penguatan nilai etika individu, reformasi budaya organisasi, penegakan regulasi, dan peningkatan transparansi merupakan strategi efektif dalam menekan praktik korupsi di bidang akuntansi. Literature review ini memberikan wawasan bagi akademisi, praktisi, dan pembuat kebijakan dalam mengembangkan kerangka kerja anti-korupsi yang komprehensif dan berkelanjutan.
Perception and Behavior of Voting Public After the 2019 Election in Indonesia Nazira, Siti; Zetra, Aidinil; Asrinaldi, Asrinaldi; Rusta, Andri
ARISTO Vol 12 No 1 (2024): Januari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v12i1.7645

Abstract

Simultaneous general elections will be held in 2024 with the theme of combining national and local elections in the same year. This is done based on the Constitutional Court Decision Number 14/PUU-11/2013 on simultaneous elections, which aims to minimize state financing in the implementation of elections, minimize high-cost politics for election participants, as well as money politics involving voters, abuse of power or prevent bureaucratic politicization, and streamline government work schemes. The purpose of this research is to discuss the dynamics of changes in people's perceptions and voting behavior after the 2019 elections in Indonesia from a political perspective. In voting behavior, one of the perspectives used in mapping and describing the patterns of changes in voting behavior and determining political choices in general elections uses the voting behavior approach. Studies related to voting behavior are studies related to studies that aim to reveal several reasons or factors that cause a person to tend to choose a party or contestant. This research uses quantitative methods. Meanwhile, the sample was drawn randomly using multistage random sampling. The total sample amounted to 1,240 samples, with PSUs in the Province. The survey population is the entire population aged 17 years and over or married. The survey was conducted in 34 provinces in Indonesia. According to the results of the research, Prabowo Subianto still remains the strongest presidential candidate compared to the other candidates. Then, the tendency of Indonesian people to vote for parties, PDIP has the highest vote compared to the tendency towards other parties. Then the dynamics of changing perceptions after the 2019 election, the voting behavior of the Indonesian people tends towards the school of rational choice.
The Role of Waste Bank Management Information System in Increasing Community Participation in Environmental Management in Dumai City Ramadhani, Suci; Anggasta, Giovany; Nazira, Siti; Putri, Ninda Oktaviani; Erinaldi, Erinaldi
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1119

Abstract

This study analyzes the implementation of the Waste Bank Management Information System (Sistem Informasi Manajemen Bank Sampah/SIMBA) and its role in enhancing community participation in environmental management in Dumai City, Indonesia. Waste management has become a pressing issue in urban areas, and Dumai faces significant challenges due to limited infrastructure and low public awareness. SIMBA, a web-based platform developed by the Ministry of Environment and Forestry, integrates national waste bank data to support efficient, transparent, and measurable waste management. Using a literature review approach, this study compiles and synthesizes findings from relevant national and international research related to management information systems and public participation in environmental governance. The findings indicate that SIMBA has improved data transparency, administrative efficiency, and citizen engagement by enabling residents to monitor waste deposits and economic returns in real time. The system motivates behavioral change by linking ecological awareness with tangible financial benefits. However, implementation barriers persist, including limited technological infrastructure, low digital literacy among waste bank managers and users, and insufficient local policy and funding support. To overcome these challenges, the study recommends capacity building through digital literacy training, stronger collaboration between government, community, and private sectors, and policy optimization using data-driven decision-making. Overall, SIMBA demonstrates strong potential as a strategic instrument for promoting participatory, adaptive, and sustainable environmental management at the local level.
Adjacency Pair Of The Characters Utterances In Breaking Bad TV Series Nazira, Siti; Artawa, Ketut; Malini, Ni Luh Nyoman Seri
International Journal of Linguistics and Discourse Analytics Vol 6 No 2 (2025): IJOLIDA Vol. 6 No. 2, March 2025
Publisher : Denpasar Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52232/ijolida.v6i2.165

Abstract

Language plays a vital role in daily interaction, enabling people to convey meaning, build relationships, and coordinate social actions. In spoken discourse, adjacency pairs function as key structural units that organize conversation and guide turn-taking. Although conversational analysis has been widely explored in linguistic theory, its application to authentic or scripted dialogue—particularly in popular media—remains limited. This study addresses that gap by analyzing how adjacency pairs operate in exchanges between Walter White and Jesse Pinkman in the TV series Breaking Bad. The research identifies the types of adjacency pairs used and examines how the characters respond to each other’s utterances. Using a qualitative descriptive method, the study analyzes transcriptions from the third season and categorizes data based on established adjacency pair types. The findings show that all types appear, with question–answer and request–accept/refuse pairs occurring most frequently. Overall, the study demonstrates how fictional dialogue mirrors real conversational patterns and reveals character dynamics.
Co-Authors Andri Rusta Anggasta, Giovany Arnika, Rika Asrinaldi Asrinaldi Astuti, Tika Dara Ayuwardani, Pitri Erinaldi, Erinaldi Fitaloka, Widia I Ketut Artawa Lubis, Sheilla Andini Agustin Mutaqin, Muamar Afif Ni Luh Nyoman Seri Malini Nurliza Lubis Putri, Ninda Oktaviani Silitonga, Amelia Br Suci Ramadhani, Suci Zetra, Aidinil