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All Journal Jurnal Riset Akuntansi Soedirman Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat
Bekti Handayani
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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Pemanfaatan Daun Kelor untuk Gizi Seimbang pada Anak di Desa Mandalahaji Kecamatan Pacet Kabupaten Bandung Tahun 2025 Maria Octavianti; Bekti Handayani; Marwati Marwati; Trijani Moedjiherwati
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 3 No. 4 (2025): November : Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v3i4.1806

Abstract

The 2021 Indonesian Nutritional Status Survey (SSGI) shows that 1 in 4 Indonesian children suffers from stunting and 1 in 10 children suffers from malnutrition. Good nutrition is a crucial foundation for optimal growth and development, especially for those growing up in vulnerable environments. According to the WHO, stunting is a failure of growth and development experienced by children due to prolonged inadequate nutritional intake, recurrent infectious diseases, and inadequate psychosocial stimulation. However, on the other hand, children who experience stunting are usually accompanied by developmental delays in various other organs, especially if malnutrition occurs during the first 1000 days of life (HPK). Stunting is defined as a child's length for age (PB/A) or height for age (H/A) that is lower than -2 standard deviations. Therefore, a child with stunting is definitely stunted, but a child who is stunted is not necessarily stunted. Stunting that occurs before a child is 2 years old is an indication of decreased cognitive abilities at a later age if not followed by adequate psychosocial stimulation, thus impacting academic or educational abilities later in life. Providing innovative education such as making moringa pudding is one way to present nutritious and creative food or drinks so that it can be accepted by kindergarten mothers who have toddlers and preschoolers. The content of moringa leaves is a food ingredient that has good nutritional value, especially for preventing stunting in children.
Integrasi Big Data dalam Audit Forensik Sebagai Strategi Deteksi dan Investigasi Fraud Keuangan Daerah Bambang Arianto; Bekti Handayani
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.17134

Abstract

This study aims to elaborate on the integration of big data in forensic audits as a strategy for detecting and investigating regional financial fraud. The increasing complexity and volume of financial data in the digital era creates new opportunities in detecting and investigating financial fraud. A more adaptive forensic audit approach to big data can improve the effectiveness of financial supervision and accountability, both in public and business entities. This study uses a qualitative approach with a literature study method to analyze the integration of big data technology into the forensic audit process. Data are analyzed through a thematic framework that identifies the role of big data analytics, such as predictive analysis and pattern recognition, in supporting the investigative audit process. The results of the study found that the use of big data can significantly accelerate the process of detecting transaction anomalies, expand the scope of the audit, and identify fraud patterns that were previously difficult to detect by conventional methods. This integration also increases the efficiency of the use of auditor resources in the investigation process. Thus, this study contributes to the development of a data-based forensic audit model, which combines digital analytical techniques in an investigative approach.
Co-Authors Bambang Arianto Maria Octavianti Marwati Marwati Trijani Moedjiherwati