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Pengembangan Bahan Ajar Flipbook Berbasis Lingkungan pada Mata Pelajaran IPA Kelas V Sekolah Dasar Saputri, Nabila; Akhbar, M. Taheri; Aryaningrum, Kiki
Indonesian Research Journal on Education Vol. 3 No. 2 (2023): irje 2023
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v3i2.86

Abstract

This research aims to produce a product of environmental-based flipbook teaching materials in the natural science subject of class V ecosystem material at SD Negeri 20 Pemulutan which has valid and practical results. This study uses research and development research methods (research and development) using the ADDIE model (Analyze, Design, Development, Implementation, and Evaluation). The subjects in this study were 1 media expert validator, 1 material expert validator, 1 linguist validator,and fifth-grade elementary school students in the one-to-one trial with 3 students and 9 students in the small group. The data collection instruments are in the form of validation sheets of teaching materials by validators, practical questionnaires from students, and documentation. Based on the results of the study, the average assessment by media experts was 91.6%; linguists by 83.6%; and material experts at 88.3% with a very valid category, and the results of the student response questionnaires, namely one-to-one by 82.6% and small group field tests by 82.1% with very practical categories.
P PENGARUH AUDIT FORENSIK TERHADAP PENCEGAHAN DAN DETEKSI KECURANGAN Farman, Safril; ., Wahyuni; Saputri, Nabila; ., Yusriani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/9cs3s437

Abstract

Fraud in financial statements poses a serious threat to the integrity of financial information and organizational stability. Forensic audit emerges as an investigative auditing approach specifically aimed at uncovering, preventing, and proving fraudulent acts in a systematic manner. This study aims to analyze the influence of forensic audit on the prevention and detection of fraud in financial statements through a literature review approach. Data were collected from various secondary sources such as academic journals, textbooks, and relevant institutional reports. The findings indicate that forensic audit plays a crucial role in strengthening internal control systems, identifying suspicious transaction patterns, and preventing potential fraud through enhanced monitoring and compliance. Additionally, forensic audit proves effective in detecting and uncovering fraudulent activities by applying in-depth data analysis and investigative techniques. However, the study is limited by its reliance on secondary data and the absence of primary empirical validation, which constrains the generalizability of the findings. This research recommends enhancing the capacity of forensic auditors and implementing forensic audits more broadly as part of effective corporate governance practices.