Jurnal Universitas Tidar
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THE ROLE OF FRAUD HEXAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING: STUDY ON FINANCIAL SECTOR COMPANIES
Get PDFThis study aims to analyze the role of fraud hexagon on fraudulent financial reporting in the financial sector companies. Financial statements assess an entity\u27s performance and provide important information for stakeholders. However, despite being required to be transparent, financial statements remain vulnerable to manipulation (fraudulent financial reporting) to attract investors, especially in the financial services industry. Information asymmetry theory describes the imbalance of information between parties, while the fraud hexagon extends previous fraud theory with six factors: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study uses logistic regression on the financial sector companies listed on the IDX. The investigation shows that pressure (financial targets) has a negative effect on fraudulent financial reporting, while variables such as opportunity, rationalization, capability, arrogance, and collusion have no significant effect on fraudulent financial reporting
THE IMPACT OF TOURISM SECTOR ON REGIONAL INCOME INEQUALITY: EVIDENCE FROM CENTRAL JAVA INDONESIA
Get PDFIncome inequality is a more complex problem than poverty. The existence of income inequality will hamper the process of economic development and disrupt people\u27s welfare. This study aims to determine the effect of the tourism sector on income inequality in the Regency / City of Central Java Province using the variables of the number of tourists, the number of tourism workers, economic growth, and Human Development Index (HD). This study uses Quantile Panel Regression using time series data 2015-2022 and cross-section data of 35 regencies/cities in Central Java Province. Based on the results of the research, it can be seen that the number of tourists has a positive and significant effect on middle income inequality, but has no effect on low and high income inequality, tourism labour has a negative and significant effect on low income inequality, but has no effect on middle and high income inequality, economic growth has a positive and significant effect on low income inequality, but has no effect on middle and high income inequality, HDI has a negative and significant effect on low income inequality and positive on high income inequality, but HDI has no effect on middle income inequalit
KLASSEN TYPOLOGY-BASED EVALUATION OF FISCAL PERFORMANCE IN KUDUS REGENCY
Get PDFThe purpose of this research is to see the level of independence, efficiency, effectiveness and growth in the Kudus Regency. The researcher chose Kudus Regency as the population. The sampling technique is saturated sampling. The realization report of the regional revenue and expenditure budget and the regional revenue target in Kudus Regency 2014-2024 is the population used as the research sample. This study uses a quantitative descriptive method. One of the instruments to assess the financial performance of the Regional Government is financial ratio analysis. The use of financial ratio analysis in public institutions is still very limited. Researchers are interested in conducting research from Kudus Regency. It can be concluded that the ratio of regional financial independence shows a very low value of financial independence and still depends on central transfer income, the effectiveness ratio is categorized as very effective where the local government has succeeded in achieving the designed regional income, and the efficiency ratio is classified as less efficient because the achievement of regional expenditure is higher than the achievement of revenue. Meanwhile, from Klassen\u27s typology, it is concluded that one sector that makes the largest contribution to Kudus Regency is the processing industry. Local governments need to utilize revenue from existing revenue opportunities. For future researchers who conduct similar research, it is hoped that they will better master the financial performance of local governments
Diversification of Local Protein: Potential of Smoking Various Sea Fish in Prigi Bay, Trenggalek
Get PDFTraditional fish processing with smoking methods can extend the shelf life of fish. The consumption of nutritious and nutritious food must support quality human resources. This study aims to determine the various types of smoked sea fish in Prigi Bay, Trenggalek Regency, East Java. The method used is a survey for observation and investigation to obtain good information by collecting various sources of information. The results of the study were in the form of identification of protein and fat content in the types of sea fish available. This typical smoked fish from Trenggalek is available in 9 types of fish, namely ribbon fish, tuna, skipjack, cakalang, semar, banyar, salem, squid, and cuttlefish. The protein and fat content of ribbon fish showed the highest levels with values of 82.19% and 4.8%, respectively. The fish that fishermen usually catch are then processed into smoked fish to improve the aroma, taste, and protein content. The findings of this study indicate that increasing the protein content of smoked sea fish provides a source of protein. Therefore, fish have significant benefits as a source of protein and nutrition that supports nutritional balance, is easy to obtain, and is affordable for the community
Analisis Kemandirian Pengelolaan Keuangan Daerah Melalui Optimalisasi BPHTB (Studi Kasus Pemerintah Kota Magelang)
Get PDFKemandirian keuangan daerah menjadi indikator penting dalam mengukur keberhasilan otonomi daerah. Penelitian ini bertujuan untuk menganalisis tingkat kemandirian pengelolaan keuangan daerah di Pemerintah Kota Magelang melalui studi kasus penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB). Tipe penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan studi kasus yang dikaji secara kualitatif. Data dianalisis menggunakan teknik rasio kontribusi, efektivitas, efisiensi, serta estimasi potensi penerimaan berdasarkan data periode 2013–2016 dan proyeksi tahun 2017–2023. Hasil penelitian menunjukkan bahwa kontribusi BPHTB terhadap pajak daerah dan Pendapatan Asli Daerah (PAD) masih rendah, masing-masing sebesar 21,21% dan 3,04%. Meskipun demikian, realisasi penerimaan BPHTB tergolong efektif dan efisien, meskipun menghadapi kendala biaya transaksi akibat ketidakpastian nilai pasar. Sebagian besar penerimaan berasal dari transaksi jual beli, dengan dominasi di Kecamatan Magelang Selatan dan Magelang Utara. Proyeksi ke depan memperlihatkan potensi peningkatan penerimaan, terutama dari kawasan pengembangan Soekarno-Hatta dan Sidotopo. Rekomendasi penelitian ini mencakup penetapan target yang realistis, penguatan regulasi melalui Peraturan Walikota, pemutakhiran data NJOP dan nilai pasar, serta penerapan sistem transaksi digital untuk meningkatkan transparansi. Studi ini menyimpulkan bahwa reformasi tata kelola BPHTB secara strategis diperlukan untuk mendukung peningkatan kemandirian fiskal Kota Magelang
Perencanaan Gedung Parkir Sepeda Motor Universitas Tidar Kampus Sidotopo
No full textLahan parkir di Universitas Tidar Kampus Sidotopo yang terdapat pada lantai basement masih belum memenuhi karena tercatat pada tahun 2024 Universitas Tidar menerima sebanyak 3.880 mahasiswa baru. Jumlah mahasiswa yang terus meningkat mengakibatkan kebutuhan lahan parkir juga terus meningkat. Perencanaan gedung parkir bertingkat untuk sepeda motor di Universitas Tidar Kampus Sidotopo menjadi alternatif dalam mengatasi permasalahan tersebut. Penelitian dilakukan di Universitas Tidar Kampus Sidotopo. Metode perencanaan gedung parkir meliputi metode dan teknik analisis data, analisis struktur, dan pengelolaan data. Dilakukan perencanaan gedung parkir sepeda motor disesuaikan berdasarkan SNI 1729:2020, SNI 2847:2019, SNI 1726:2019, dan PPURG 1987. Software Tekla Structural Designer digunakan untuk analisis struktur. Perencanaan gedung parkir menggunakan struktur baja dengan Sistem Rangka Baja Pemikul Momen Khusus. Perencanaan gedung parkir sepeda motor Universitas Tidar Kampus Sidotopo terdiri dari 5 lantai dengan kapasitas 725 SRP, setelah dilakukan analisis struktur menggunakan software Tekla Structural Designer didapatkan hasil bahwa profil gording, kuda-kuda, kolom, balok, serta pelat lantai aman dan mampu menahan momen, kuat terhadap lentur dan aksial, serta lendutan di bawah lendutan yang diizinkan. Hasil simpangan antar lantai sebesar 4,2 mm dengan batas simpangan izin sebesar 23,1 mm
Growth and Survival Performance of Vaname Shrimp (Litopenaeus vannamei) in Intensif System
Get PDFVannamei shrimp (Litopenaeus vannamei) is a high value aquaculture commodity with increasing market demand. Intensive farming with high stocking density has become a solution to boost productivity, but it requires proper management to maintain water quality, feed efficiency, and shrimp health. This study aims to analyze the growth performance and survival rate of vannamei shrimp in an intensive farming system at CV. Kawang Royal Vannamei, Banyuwangi. The methods used were survei and observation. The ponds used were a concrete pond with an area of 2,066 m² (pond D1a) and a pond lined with High Density Polyethylene (HDPE) with an area of 2,080 m² (pond D2a). The results showed that vannamei shrimp reached an average body weight (ABW) of 8.27 g and 6.6 g in pond D1a and D2a, respectively, with the highest average daily growth (ADG) of 0.38 g/day. The survival rate (SR) reached 81% and 97%, while the feed conversion ratio (FCR) ranged from 0.77 to 0.89, with a total harvest of 2,533 kg in plot D1a and 2,414 kg in plot D2a. An outbreak of White Spot Syndrome Virus (WSSV) was the main constraint that led to early harvesting. This study concludes that the intensive system is capable of producing good growth and survival rates; however, improvements in biosecurity are necessary
Legal Protection for People Whose Facial Images are also Recorded id Social Media Content
No full textThis article discusses legal protection for people whose facial images are also recorded in social media content. Meanwhile, methodologically, this research uses normative research methods through library research. Which includes legal materials related to the formulation of the problem, namely, statutory regulations, books, journals and other related literature. Meanwhile, the data is collected and arranged systematically, studied, then a conclusion is drawn to answer the problem formulation. The research results show that normatively the protection of personal data has been regulated through the Law of the Republic of Indonesia Number 27 of 2022 on Personal Data Protection, and the Law of the Republic of Indonesia Number 19 of 2016 on Electronic Information and Transactions
Pengembangan Media Papan Huruf untuk Meningkatkan Motivasi Belajar Siswa Kelas 1 SDN Natakupe: Development of Letter Board Media to Enhance Learning Motivation for 1st Grade Students at SDN Natakupe
Get PDFThis research aims to develop learning media in the form of a letterboard designed to increase the learning motivation of grade 1 students of SDN Natakupe, especially in learning Indonesian, and to test its feasibility. Student learning motivation is a major concern because it plays an important role in supporting an effective learning process. This research focuses on the question, "How feasible is the use of typeboard media as a learning tool in grade 1 elementary school?" The research uses the Research and Development (R&D) method with the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. The subject of the study was a 1st grade student of SDN Natakupe. Data was collected through a survey involving material experts, media experts, design experts, and users, with instruments in the form of questionnaires that were validated quantitatively and qualitatively. Data analysis was carried out using descriptive statistical methods to determine the feasibility level of letterboard media. The results of the validation of the letterboard media showed that the aspects of practicality, aesthetics, and content suitability obtained an average score of 90% (very feasible), 87% (very feasible) media experts, and 80% (feasible) design experts. The trial on students generated a positive response, with an average score of 96% for increased attractiveness, ease of use, and motivation to learn. The use of this media not only attracts students\u27 attention, but also increases their active involvement in the learning process through a play-by-play approach to learning. Letterboard media has proven to be effective as a learning tool and can be used as an alternative media to increase student learning motivation at the elementary school level. More research is needed to evaluate the effectiveness of this medium on a wider student population
Perjuangan Tokoh Utama dalam Menggapai Impian pada Novel Home Sweet Loan karya Almira Bastari dan Sang Alkemis karya Paulo Coelho: Kajian Sastra Bandingan: The Main Character\u27s Struggle to Achieve Dreams in the Novels Home Sweet Loan by Almira Bastari and The Alchemist by Paulo Coelho: A Comparative Literature Study
Get PDFDreams are a vital element in human life, serving as a means of self-discovery and awareness of life’s meaning. This study aims to compare the struggles of the main characters in two cross-cultural novels—Home Sweet Loan by Almira Bastari and The Alchemist by Paulo Coelho—using a comparative literature approach. The research focuses on a descriptive qualitative analysis of the protagonists’ efforts to achieve their dreams, examined through intrinsic elements of the novels. Data were collected through library research on both works. The results reveal similarities in the pattern of ups and downs experienced by the main characters in their pursuit of dreams. However, there are fundamental differences in the nature of the dreams and the approaches taken: Kaluna fights realistically within a modern urban socio-economic context to own a house, while Santiago embarks on a spiritual journey in search of life’s meaning through symbols and inner experiences. This research provides cross-cultural insights into human perseverance in facing life’s challenges. It also enriches readers\u27 perspectives on the various ways dreams are interpreted, whether materially or spiritually, and highlights how literature reflects the psychological, social, and cultural dynamics of human life in diverse contexts