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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Business, Social and Technology
Ibnu Aburizal Nashruddien MS
Universitas Muhammadiyah Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PROGRAM PENGENALAN TOOLS, KESELAMATAN DAN KESEHATAN KERJA (K3), DAN PENEMPATAN MAGANG PT BIMA MENGAJAR DI SMKN 5 SURABAYA Candra Bayu Suwito; Donny Arif Kurniawan; Ibnu Aburizal Nashruddien MS; Sri Wahjuni Latifah; Uci Yuliati
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 3 (2026): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i3.1372-1380

Abstract

Peningkatan kompetensi Sumber Daya Manusia (SDM) di bidang teknik menjadi faktor penting dalam menghadapi tuntutan industri modern, khususnya sektor alat bongkar muat pelabuhan yang memerlukan keahlian teknis tinggi dan penerapan Keselamatan dan Kesehatan Kerja (K3) secara ketat. SMK sebagai lembaga pendidikan vokasi memiliki peran strategis dalam menyiapkan tenaga kerja yang selaras dengan kebutuhan Dunia Usaha dan Dunia Industri (DUDI). PT Berkah Industri Mesin Angkat (PT BIMA) melalui program PT BIMA Mengajar berupaya menjembatani kebutuhan tersebut dengan melaksanakan kegiatan pembelajaran berbasis industri di SMKN 5 Surabaya. Program ini berfokus pada pemberian materi teknis mengenai penggunaan dan fungsi berbagai jenis tools mekanik yang mengacu pada standar industri internasional, serta penguatan pemahaman K3 sebagai fondasi budaya kerja aman. Selain transfer pengetahuan, kegiatan ini juga mencakup proses identifikasi dan seleksi siswa untuk program magang industri guna memberikan pengalaman kerja nyata. Hasil kegiatan menunjukkan bahwa PT BIMA Mengajar berkontribusi dalam meningkatkan kompetensi teknis, kesadaran keselamatan kerja, serta kesiapan industri siswa SMKN 5 Surabaya, sehingga mendukung terwujudnya sinergi link and match antara pendidikan vokasi dan kebutuhan industri alat berat dan mekanik
The Effect of Fraud Star on Financial Statement Fraud with Audit Quality as a Moderating Variable Ibnu Aburizal Nashruddien MS; Ahmad Juanda; Eko Handayanto
Journal of Business, Social and Technology Vol. 7 No. 4 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i4.762

Abstract

Background: Financial statement fraud can materially distort stakeholders' assessment of corporate performance and remains difficult to detect when managerial incentives and monitoring weaknesses coexist. Objective: This study examined the effects of Fraud Star elements—pressure, opportunity, rationalization, capability, and integrity—on financial statement fraud and assessed audit quality as a moderating mechanism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Methods: A quantitative causal-comparative design was applied to secondary financial and annual-report data. Purposive sampling yielded 120 manufacturing companies and 600 firm-year observations. Financial statement fraud was measured using the Beneish M-Score. Audit quality was operationalized using public accounting firm size (Big Four versus non-Big Four) and audit tenure. The hypotheses were tested using pooled multiple linear regression and Moderated Regression Analysis (MRA). Results: Pressure, opportunity, rationalization, and capability were positively and significantly associated with financial statement fraud, whereas integrity showed a significant negative association. The model produced an Adjusted R² of 0.684. The interaction estimates indicated that audit quality weakened the positive associations of pressure, opportunity, rationalization, and capability with financial statement fraud and strengthened the negative association of integrity with financial statement fraud. Conclusion: The findings support the importance of stronger internal controls, management integrity, and rigorous external auditing in reducing financial statement fraud risk. The rationalization result should be interpreted cautiously because Total Accruals to Total Assets (TATA), used as its proxy, is also an input in the Beneish M-Score.
Co-Authors Ahmad Juanda Candra Bayu Suwito Donny Arif Kurniawan Eko Handayanto Sri Wahjuni Latifah Uci Yuliati