JOS - UNSOED (Jurnal Online Soedirman - Universitas Jenderal Soedirman)
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THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE
Get PDFThis research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory. The study also aims to empirically demonstrate that the gender of the audit committee within the company can weaken the actions of the board of directors that lead to fraudulent behavior in financial statements. The research sample was selected using purposive sampling techniques, resulting in 41 companies that met the criteria, with observations over a period of 5 years from 2019 to 2023. Data were collected by downloading annual reports and audited annual financial statements. The data analysis technique employed binary logistic regression, analyzed using Stata software. The results indicate that capability and opportunity have a positive effect on indications of financial statement fraud. Stimulus, collusion, rationalization, and ego do not have an effect on indications of financial statement fraud. The gender of the audit committee does not moderate the influence of stimulus, capability, collusion, opportunity, rationalization, and ego on indications of financial statement fraud
Istiqlal Mosque: Bridging Tradition, Modernity, and Muslim Societies
Get PDFThis study examines the integration of tradition and modernity in Muslim societies through the lens of the Istiqlal Mosque, the largest mosque in Indonesia, located in Jakarta. As a symbol of national pride, Islamic identity, and communal unity, the mosque represents a unique blend of architectural heritage, contemporary design principles, and the social dynamics of Muslim communities. The research employs qualitative methods, analyzing the mosque's architectural elements, design philosophy, and functional aspects to investigate how traditional Islamic values harmoniously coexist with modern technological advancements. Through a comprehensive review of design documents and site observations, the study highlights the mosque's role as a reflection of Indonesia's diverse cultural and religious landscape and a space that nurtures the collective identity and practices of Muslim communities. The findings reveal that the Istiqlal Mosque is a model for merging historical traditions with modern innovations and societal needs
Tinjauan Etnolinguistik: Makna Kultural Jenis Makanan dalam Tradisi Ruwahan di Kecamatan Kemiri Kabupaten Purworejo
No full textPenelitian ini mengkaji makna kultural jenis makanan dalam tradisi Ruwahan di Desa Kemiri, Kabupaten Purworejo, Jawa Tengah. Tradisi Ruwahan merupakan bagian penting dari sejarah dan budaya Jawa yang diwariskan dari generasi ke generasi sebagai ungkapan terima kasih kepada pencipta dan alam. Ritual ini melibatkan penghormatan kepada leluhur dan pembagian doa dalam acara yang diadakan pada bulan Ruwah atau Syaban dalam kalender Jawa. Pelaksanaan Ruwahan bervariasi tergantung pada kepercayaan agama yang dianut masyarakat setempat, dengan versi Islam dan Hindu-Jawa yang berbeda dalam pendekatan dan makna simbolisnya. Atas dasar tersebut peneliti mengkaji lebih lanjut makna kultural tradisi Ruwahan di Desa Kemiri, Kabupaten Purworejo, terutama dalam konteks jenis makanan dalam tradisi Ruwahan. Hal ini sangat penting karena tradisi ini masih dipertahankan oleh masyarakat sebagai bagian dari warisan nenek moyang mereka. Selain itu, peneliti ingin mendokumentasikan warisan budaya ini karena belum ada penelitian yang secara khusus membahas makna budaya dari tradisi Ruwahan di Desa Kemiri Kabupaten Purworejo dengan menggunakan pendekatan etnolinguistik. Penelitian ini menggunakan pendekatan etnolinguistik dengan metode penelitian yang melibatkan wawancara bebas, studi pustaka, dan sumber lisan untuk memperoleh data-data yang diperlukan. Dengan demikian, hasil penelitian ini dapat memberikan kontribusi yang berharga bagi pemahaman kita tentang keberagaman budaya dan nilai-nilai yang terkandung dalam tradisi Ruwahan serta makanan yang terkait dengannya. Penelitian ini mengungkapkan makna kultural dalam jenis makanan tradisi Ruwahan, seperti apem, ketan, dan kolak. Ketiga makanan tersebut tidak hanya merupakan sajian khas dalam tradisi Ruwahan, tetapi juga memiliki makna filosofis yang mendalam. Apem, berasal dari bahasa Arab yang berarti permintaan maaf, menjadi simbol permohonan maaf kepada diri sendiri dan keluarga yang telah meninggal. Ketan, dengan tingkat kelengketannya yang tinggi, melambangkan kedekatan antar manusia dan kesadaran akan kesalahan individu. Sedangkan kolak, dengan makna penciptaan yang terkandung dalam katanya, mengingatkan akan hubungan spiritual dengan Tuhan Yang Maha Esa dan harapan yang sama untuk para leluhur.This research examines the cultural significance of food types in the Ruwahan tradition in Kemiri Village, Purworejo Regency, Central Java. The Ruwahan tradition is an integral part of Javanese history and culture passed down from generation to generation as an expression of gratitude to the creator and nature. This ritual involves honoring ancestors and offering prayers during an event held in the month of Ruwah or Syaban in the Javanese calendar. The implementation of Ruwahan varies depending on the religious beliefs of the local community, with different Islamic and Javanese Hindu versions differing in approach and symbolic meanings. Based on this, the researcher further investigates the cultural significance of the Ruwahan tradition in Kemiri Village, Purworejo Regency, especially in the context of food types within the Ruwahan tradition. This is crucial because the tradition is still upheld by the community as part of their ancestral heritage. Additionally, the researcher aims to document this cultural heritage as there have been no specific studies addressing the cultural significance of the Ruwahan tradition in Kemiri Village, Purworejo Regency, using an ethnolinguistic approach. This study employs an ethnolinguistic approach with research methods involving open interviews, literature review, and oral sources to obtain necessary data. Thus, the findings of this research can provide valuable contributions to our understanding of cultural diversity and values inherent in the Ruwahan tradition and its associated foods. The research reveals the cultural significance of food types in the Ruwahan tradition, such as apem, ketan, and kolak. These three foods not only serve as typical dishes in the Ruwahan tradition but also carry profound philosophical meanings. Apem, derived from the Arabic word for apology, symbolizes seeking forgiveness for oneself and deceased family members. Ketan, with its sticky texture, symbolizes the closeness among individuals and awareness of individual faults. Meanwhile, kolak, with its connotation of creation, serves as a reminder of the spiritual connection with the Almighty and the same hope for ancestors
The Role of Leadership for Improving the Quality and Performance of Health Services in Primary Health Care : A Literature Review
Get PDFBackground: Community Health Centers or we usually called Puskesmas in Bahasa, as first-level health facilities, have a great responsibility in providing quality health services to the community. In carrying out this function, the role of leadership is a key factor that influences the effectiveness and efficiency of services. Strong and effective leadership in Community Health Centers could encourage the achievement of organizational goals, such as increasing service accessibility, reducing morbidity and mortality rates, and also increasing patient satisfaction. This study aims to examine how the role and style of leadership in Community Health Centers can affect the quality of health services provided.
Methods: A systemic literature review was conducted of the published articles in 2015-2025. Published articles included journals, papers and issue briefs. The determination of the article is based on the purpose of writing, namely to determine the influence and various leadership styles on improving the quality of services at the Community Health Center.
Results: The influence of a good leadership role not only affects the performance of health center officers, but also has a positive effect on patient satisfaction with a health service, the improvement of the quality of services, the competence and also the infrastructure. Various leadership styles can be optimally adjusted to different leaders and health center conditions.
Conclusions: Leadership has a very important influence on improving the quality of services in the Health Center, where it can be assessed from the improvement of the performance of health workers in the Health Center, patient satisfaction and also the quality of health center services. There are also various leadership styles, but a good leadership style is a flexible one that it could be adjusted to the situation and conditions in the health center
DEVELOPMENT OF ANDROID-BASED LEARNING MEDIA CONTAINING LOCAL WISDOM IN ENGLISH COURSES
Get PDFEnglish is the first foreign language that is considered important for accessing information, absorbing and developing science, technology, arts and culture, and training relations with other nations. This study aims to develop and produce a product in the form of Android-based learning media in English courses and to determine the effectiveness of Android-based learning media in improving student learning outcomes in English courses at Jenderal Soedirman University. This study is classified as development research (Research and Development). Development research is used to produce certain products and test their effectiveness. The study showed positive results. The contents of the material and quizzes presented in this application are nine, namely, greetings, introductions, vocabulary, pronouns, becoming, gratitude, apologies, adjectives, prohibitions, and two types of quiz models, namely multiple choice and essays, which aim to test the limits of students' understanding of the material given. The results of the research and testing, design, and manufacture of Android-based English learning media can be concluded. Specifically, Android-based English learning media makes it easier for students to learn English without opening notebooks again. Android-based English learning media is created using Smart Apps Creator. In its appearance, this media is made simple and uncomplicated so that students find it easy to use the media. This media is made to make it easier for students to learn both at school and outside of school
SUSCEPTIBILITY OF GERMAN COCKROACH, Blattella germanica TO ORGANIC INSECTICIDES BASED ON THE ENTOMOPATHOGENIC FUNGI Beauveria bassiana
Get PDFGerman cockroaches have been reported to have developed resistance to 42 active insecticide ingredients. One effort to minimize the development of resistance in German cockroaches is to use organic insecticides, one of which is a secondary metabolite from the entomopathogenic fungus Beauveria bassiana (B10). The purpose of this study was to determine the susceptibility of German cockroaches to secondary metabolites of B. bassiana B10 as organic insecticide. This study used an experimental method with a completely randomized design consisting of ten treatments, namely concentrations of 0, 0.1, 0.5, 1, 5, 10, 20, 30, 40, and 50% (v / w). Each treatment unit used ten male German cockroaches which were repeated three times. Mortality data were analyzed using ANOVA followed by Duncan's test at a significance level of p <0.05. The results showed that the application of organic insecticide B. bassiana B10 was quite effective in controlling German cockroaches as indicated by the mortality of German cockroaches. The application of B. bassiana B10 secondary metabolites affect the mortality of German cockroaches with a concentration of 40 % with a mortality percentage of 50%
THE RELATIONSHIP BETWEEN EXTERNAL BODY DIMENSIONS AND BODY WEIGHT OF MALE SAKUB SHEEP AT DIFFERENT PHYSIOLOGICAL AGES
Get PDFSakub sheep are a type of local Indonesian livestock which is starting to be widely cultivated in Brebes Regency. The productivity of Sakub sheep can be assessed based on the appearance of livestock production, namely external body dimensions (chest girth, body length, shoulder height) and body weight. Therefore, it is necessary to conduct research on the relationship between external body dimensions and body weight of male Sakub sheep. The research was conducted using 118 male Sakub sheep (59 lambs and 59 rams) with purposive random sampling at October-December 2023 in Pandansari Village, Paguyangan District and Wanareja Village, Sirampog District, Brebes Regency, Central Java. The number of research samples was determined using the Harry King Nomograph formula. The research data were analyzed using multiple linear regression analysis. External body dimensions (chest girth, body length, shoulder height) have a very strong and significant relationship, can be used as predictors in estimating body weight of male Sakub sheep. Chest girth and body length are significant body measurements in explaining and predicting body weight of male Sakub sheep, while shoulder height is not significant. Body length is the most significant body measurement in explaining and predicting body weight of male Sakub sheep at lambs, while chest girth at ram
CYTOTOXIC TEST OF BIOACTIVE COMPOUNDS FROM FRUIT BODY EXTRACTS OF Pleurotus ostreatus ON BREAST CANCER CELLS
Get PDFThe purpose of this study was to identify the classes of bioactive compounds in the n-hexane, chloroform, and ethyl acetate extracts from the fruiting body of the Pleurotus ostreatus mushroom, as well as to evaluate the cytotoxic activity of these extracts against T47D and MCF7 breast cancer cells. The methods employed were both descriptive and experimental. The independent variable in this study was the administration of P. ostreatus extract to cancer cell cultures at various concentrations (1000, 500, 250, 125, 62.50, and 31.25 µg/mL). The MTT assay was used to measure the cytotoxic activity of the mushroom extracts against T47D and MCF7 breast cancer cells. The main parameters analyzed included the percentage of cell viability, the IC50 value, and the types of bioactive compounds based on the KLT test. Data were analyzed using linear regression, while the detection of bioactive compounds was conducted descriptively by observing the eluted color spots. The results indicated that the n-hexane, chloroform, and ethyl acetate extracts of P. ostreatus contained bioactive compounds belonging to the alkaloid, flavonoid, and terpenoid groups. The n-hexane extract exhibited cytotoxic effects against T47D cells with an IC50 value of 990.78 µg/mL and against MCF7 cells with an IC50 value of 555.22 µg/mL. The chloroform extract demonstrated cytotoxic effects against T47D cells with an IC50 value of 21.564 µg/mL and against MCF7 cells with an IC50 value of 371.15 µg/mL. The ethyl acetate extract showed cytotoxic effects against T47D cells with an IC50 value of 3.226 µg/mL and against MCF7 cells with an IC50 value of 371.15 µg/mL
WINNING STRATEGY OF THE ELECTED VILLAGE HEAD IN THE 2023 VILLAGE HEAD ELECTION IN BABAKAN LOSARI LOR VILLAGE
Get PDFDirect village head elections are an integral part of local politics, reflecting the dynamics of democracy at the village level. This study aims to analyze the winning strategy of the elected village head in the 2023 Village Head Election in Babakan Losari Lor Village. The urgency of this research lies in providing deep insights into local political communication practices, crucial for promoting more transparent elections and fostering active political participation among villagers. A qualitative approach with a descriptive qualitative design was employed to explore the dynamics of political communication between the village head and the community. Data collection techniques included participatory observation, and in-depth interviews, with informants selected through purposive sampling. The findings identified several key strategies, including direct interaction with residents to convey the vision and mission, utilizing a successful team from village officials, and building credibility through the village head's personable character. Additionally, the relevance of campaign promises to residents' expectations and the use of non-verbal communication, including money politics, played a significant role. Through these strategies, the elected village head won the 2023 Village Head Election in Babakan Losari Lor Village
ANALISIS TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM SIDA MEGAR CILACAP
Get PDFThis study aims to evaluate the health level of Koperasi Simpan Pinjam Sida Megar in Cilacap Regency during the 2021-2023 period. The assessment is based on the indicators stipulated in Regulation No. 20/Per/M.KUKM/XI/2008 by the Ministry of Cooperatives and SMEs, which include aspects of capital, asset quality, management, efficiency, liquidity, independence, and cooperative identity. The data used are financial statements of the cooperative, and a descriptive quantitative analysis was employed to generate evaluation scores. The results indicate that the cooperative achieved a fairly healthy status for most indicators but faced challenges in liquidity, independence, and member participation. These findings provide important insights for cooperative managers to improve performance and operational sustainability.should inform the readers briefly about the manuscript’s purpose, methods, findings, and values