e-Journal Universitas Indraprasta PGRI (Persatuan Guru Republik Indonesia)
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    FRAUD HEXAGON THEORY DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT

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    Kecurangan laporan keuangan masih menjadi isu penting dalam dunia bisnis. Sehingga teori-teori yang berkaitan dengan fraud juga selalu diteliti dan mengalami perkembangan. Perkembangan terbaru dari teori fraud adalah ditemukannya Fraud Hexagon Theory oleh Vousinas (2019). Penelitian ini bertujuan untuk membuktikan bukti empiris mengenai pengaruh Fraud Hexagon Theory terhadap kecurangan laporan keuangan. Hipotesis dibangun berdasarkan teori tersebut. Perusahaan go public yang termasuk dalam sub sektor konstruksi bangunan menjadi sampel penelitian yang kemudian dipilih berdasarkan purposive sampling, sampel akhir berjumlah 15 perusahaan dengan 5 tahun penelitian (75 Perusahaan-Tahun). Banlance data panel yang diperoleh diolah menggunakan E-Views Versi 10. Hasil penelitian membuktikan bahwa pressure eksternal, opportunity, dan collution berpengaruh positif signifikan terhadap fraud laporan keuangan. Sedangkan pressure internal, rationalization, capability, dan arrogance tidak berpengaruh terhadap fraud laporan keuangan. Hasil penelitian ini diharapkan dapat memberikan manfaat kepada perusahaan sebagai bahan pertimbangan dalam pengambilan keputusan terutama berkaitan dengan kecurangan laporan keuangan

    IMPLEMENTATION OF THE KANO METHOD AND ANALYSIS OF ITS IMPORTANCE AND PERFORMANCE IN THE DEVELOPMENT OF THE PUSKESMAS SERVICE SYSTEM

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    Puskesmas is a community health service. Improving public health services can be achieved through providing excellent and quality health services. In terms of the performance of the puskesmas administrative services, there is no information system for processing patient data, which has an impact on the quality of services in the puskesmas. The aim of this research is to create a web-based knowledge management system that assesses the quality of health services provided by health centers. This will measure the gap between the actual performance of the Puskesmas, patient expectations, and the level of satisfaction experienced by patients. The system will also propose alternative solutions to increase patient satisfaction. in improving the quality of services provided by Community Health Centers. The methods used in the research are Importance and Performance Analysis (IPA) and the Kano method. The reason for choosing the IPA method is because IPA can be used to measure respondents' mastery of research attributes and can also measure the importance of an attribute based on respondents' perceptions. This research uses the Kano technique to categorize the features of a product or service based on their ability to fulfill customer desires effectively. The result of this research is a Knowledge Management System designed for Community Health Center services, which has the potential to reduce knowledge gaps.The current health center is the main health center located in the Terkini District. In accordance with its mission, community health centers must provide good and quality services so that they can improve the health of the community and the environment. The problems faced by the lack of administrative services at the Community Health Center occur because an information system for processing patient data is not yet available. The aim of this research is to develop a website-based knowledge management system (Knowledge Management System) to measure the level of patient service from the actual GAP performance attribute results with patient expectations, so that it will be known how much satisfaction the service has provided to patients and provide alternative solutions for improvement. The methods used in the research are Importance and Performance Analysis (IPA) and the Kano method. The reason for choosing the IPA method is because IPA can be used to measure respondents' mastery of research attributes and can also measure the importance of an attribute based on respondents' perceptions. The Kano method is used in this research because Kano can categorize the attributes of a product or service based on how well the product/service is able to satisfy customer needs. The result of this research is a Knowledge Management System for community health center services that can reduce the knowledge gap

    Perbandingan Algoritma Sorting dengan Menggunakan Bahasa Pemograman Javascript dalam Penggunaan Waktu Komputasi dan Penggunaan Memori

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    Data that is sequential or neatly arranged data is highly necessary because sorted data makes it easier to read, inspect, and correct any erroneous data. In information technology, there are many algorithms for data sorting, including merge sort, insertion sort, heap sort, quick sort, selection sort, shell sort, and so on. In this test, seven sorting algorithms (Merge Sort, Insertion Sort, Bubble Sort, Heap Sort, Quick Sort, Selection Sort, and Shell Sort) were used with random data testing scenarios of 100, 150, and 200 data points, using the JavaScript programming language. The research findings indicate that insertion sort is the most efficient algorithm in terms of time, with an average time of 0.613 seconds. Quick sort is the most efficient algorithm in terms of memory, with an average memory usage of 31072 Kb

    Usulan Strategi dalam Pengembangan Bisnis Menggunakan Matriks SWOT dan QSPM di PT Jaya Prakarsa

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    The growth of the packaging industry in Indonesia has shown positive growth so that packaging business competition is a dynamic challenge. PT Jaya Prakarsa is a company that focuses on the packaging industry trusted by consumers because the quality and service are the best. However, the company faces obstacles namely declining internal performance and facing fluctuations in company revenue. This research aims to revamp effective strategies for PT Jaya Prakarsa in order to develop its business and compete in a competitive market so as to increase revenue. The type of research used is descriptive qualitative research with SWOT and QSPM methods. The results showed that the company has a profitable role based on the IFE and EFE matrices, with the results of values of 1.606 and 1.304 and placing them in quadrant I so that the recommended strategy is Growth Oriented Strategy. In addition, the results of the SWOT matrix also identify SO's strategies to leverage between internal strengths and external opportunities. Alternative strategies through the QSPM matrix selected through 1 set of SO strategies showed that the highest TAS score was 6,870 with the strategy of utilizing technological advances to produce innovative new products and capitalize on the growth of the wider market

    Hubungan Antara Manajemen Waktu Dengan Hasil Belajar Fiqih (Studi Kasus pada Siswa Kelas XI MAN 21 Jakarta)

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    The relationship between time management practices and academic results in the field of Fiqh (Islamic Law) for grade 11 students at MAN 21 Jakarta. This research, which specifically focuses on the subject of Fiqh, aims to understand how effective time management can improve academic performance. Data was collected from Class XI students using a case study methodology to investigate their time management habits and corresponding academic success in Fiqh. This research adds to our understanding of the factors that influence academic success in Islamic studies, especially in the educational context at MAN 21 Jakarta. This study adopted a quantitative approach and used correlational methods. Likert scales for time management and multiple choice tests for learning outcomes are among the research instruments. This research was sparked by the phenomenon of modern youth preferring to engage in online games on their devices rather than focus on their studies, resulting in a decline in academic performance. Student time management is crucial and has a significant impact on their learning outcomes. Prioritizing essential activities becomes difficult if a student's time management is ineffective, resulting in decreased academic performance. The aim of this research is to determine the relationship between time management and learning outcomes in Islamic Law (Fiqh) among grade 11 students at MAN 21 Jakarta

    Memperkuat Identitas Pendidikan Multikultural pada Masyarakat Urban di MI Al Fithrah Surabaya

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    Multicultural education becomes very important in diverse urban communities, especially in the context of Islamic schools. However, many challenges are faced in implementing multicultural values, such as the gap between teachings in school and the students social reality, as well as the limited support from parents and the community.This study aims to explore how MI Al Fithrah Surabaya strengthens the identity of multicultural education within an urban community. A qualitative approach was employed in this research, with data collection primarily through in-depth interviews, observations, and document analysis. The findings reveal that MI Al Fithrah has made efforts to integrate multicultural values into the curriculum and school activities, despite challenges such as the gap between school teachings and the social realities faced by students, as well as the limited support from parents and the community. To address these challenges, it is recommended to enhance teacher training, periodically revise the curriculum, and increase community involvement. These findings suggest that multicultural education at MI Al Fithrah has significant potential in shaping students into more tolerant individuals who are prepared to navigate diversity, although further support is needed to achieve optimal effectiveness. This study contributes to the understanding of the importance of multicultural education in Islamic schools, particularly within the context of diverse urban communities

    Strategi Pembelajaran PAI pada Siswa Tunagrahita di SLB Widya Shantika Karangploso Kabupaten Malang

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    The aim of this study was to determine the effectiveness of Islamic Religious Education learning strategies for mentally disabled students. Learning strategies are methods used to make learning easier for students so that it runs in accordance with learning objectives. The purpose of writing this article is to find out PAI learning strategies for mentally retarded children at SLB Widya Shantika Karangploso. Using qualitative research carried out descriptively and in-depth by interviewing sources, then analyzing and reviewing to obtain results and conclusions. The results of the research are the strategies carried out for mentally disabled children, learning plann is carried out by preparing prota, promissory notes, syllabus and lesson plans, the learning process has 3 parts. namely preliminary, core and closing activities and summative and formative learning evaluations to determine the achievements of mentally disabled children in learning

    Meta Analisis Media Pembelajaran Biologi Berbasis Potensi Lokal Terhadap Hasil Belajar Siswa

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    Learning media based on local potential is very important in improving student learning outcomes. This study aims to analyze the use of local potential-based biology learning media and its effect on learning outcomes. The research method used meta-analysis by reviewing articles related to local potential-based biology learning media published in national and international journals. Data were analyzed qualitatively narrative. The data sample analyzed 21 articles that present data on the effect of local potential-based biology learning media on learning outcomes. The results showed that the local potential of the region (plantae, Animalia, gene diversity, species, and mangroves), plants (tuberous food plants, mosses, reeds, traditional medicinal plants, and coffee plants), fungi, animals (gold snails, fish, coral reef waste) and exisitems (hills and green valleys,). Learning media that utilize local potential are visual and audio visual media. Visual media consists of pictures, posters, modules, booklets, textbooks, hand outs, props (analog), identification cards, and infographics. While audio visual is flash media macro. Local potential-based learning media affects learning outcomes with an effect size value of 1.15 (high). It is concluded that the learning media biology learning media based on local potential has a high effect on student learning outcomes.Abstrak Media pembelajaran berbasis potensi lokal sangat penting dalam meningkatkan hasil belajar siswa. Penelitian ini bertujuan untuk menganalisis penggunaan media pembelajaran biologi berbasis potensi lokal dan pengaruhnya terhadap hasil belajar. Metode penelitian menggunakan meta analisis dengan melakukan telaah terhadap artikel terkait media pembalajaran biologi berbasis potensi lokal yang dipublikasi pada jurnal nasional dan internasional. Data dianalisis secara kualitatif naratif. Sampel data dianalisis 21 artikel yang menyajikan data pengaruh media pembelajaran biologi berbasis potensi lokal terhadap hasil belajar. Hasil penelitian menunjukan bahwa potensi lokal daerah (plantae, Animalia, keanekaragaman gen, spesies, dan mangrove), tumbuhan (tanaman pangan umbi, lumut, alang-alang, tumbuha obat tradisional, dan tanaman coffe), jamur, hewan (keong mas, ikan, limbah sngkang karang) dan eksisitem (perbukitan dan lembah hijau rumbia,). Media pembelajaran yang memanfaatkan potensi lokal yaitu media visual dan audio visual. Media visual terdiri dari gambar, poster, modul, booklet, buku ajar (buku teks), hand out, alat peraga (analog), kartu identifikasi, dan infografis. Sedangkan audio visual adalah macro media flash. Media pembelajaran berbasis potensi lokal berpengaruh terhadap hasil belajar dengan nilai effect size 1,15 (tinggi). Disimpulkan bahwa media pembelajaran biologi berbasis potensi lokal memberikan pengaruh yang tinggi terhadap hasil belajar siswa

    Indonesian Lexical Interference into Baduy Sundanese Dialect

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    This research was conducted because of the phenomenon of Indonesian language interference in one of the Baduy figures. The purpose of this research is to know and describe the forms of Indonesian lexical interference into Baduy dialect Sundanese, as well as to describe the factors causing the occurrence of Indonesian lexical interference into Baduy dialect Sundanese. The method used in this research is descriptive qualitative method. The data of this research are the basic forms of Indonesian language that enter into Sundanese language in Aka Mursid's interview video. The researcher uses non-participant observation category, which means that the researcher does not take part directly in the activities being observed. The data were analyzed by collecting sentences containing lexical interference using ELAN application. Based on the result of the research, the researcher concludes that there are two factors that cause Indonesian lexical interference into Sundanese language of Baduy dialect, linguistic and non-linguistic. The linguistic factor is due to the almost equal mastery of B1 and B2 of the Baduy community, as well as the factor of bilingualism. The non-linguistic factor is due to the habit and environment of Baduy people who are visited by outsiders and tourists who use Indonesian. This research has a contribution to teachers who teach Sundanese and Indonesian as a comparison of language and cultural habits in Baduy and outside Baduy

    Patterns of Reduplication in Tajionese: The Case of Celebes Malayo-Polynesian Language

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    The current study was employed to investigate how the form and meaning of reduplication are contained in the Tajionese. Furthermore, the study also aimed to describe the morphosemantic attributes of Tajionese reduplication. The researcher obtained the data from the Tajionese natives. The data collected in this study used in-depth interviews with the local tribesman and also the tribe's elder. The data is analyzed using distributional techniques and padan techniques. The study successfully revealed that Tajionese reduplication has 3 primary forms: full reduplication, partial reduplication, and reduplication in combination with affixes. Unexpectedly, those reduplications tend to form specific word categories such as nouns, verbs, adjectives and adverbs. The researcher revealed that the reduplication in Tajionese contains several meanings, namely (1). states plural meaning (2) states the meaning that is done repeatedly (3) states the resemblances (4) states the meaning somewhat (5) states the meaning is very (6) states the meaning of the act done comfortably with ease or with pleasure

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