Multi hosted jurnal Universitas PGRI Adi Buana Surabaya
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PENGARUH WORK DEMANDS TERHADAP TECHNOSTRESS MELALUI EMPLOYEE WELL - BEING KARYAWAN
This study analyzes the motivations behind fraudulent activities in Small and Medium Enterprises (SMEs) in Surabaya, focusing on those with an annual turnover ranging from IDR 300 million to IDR 50 billion. The research adopts the Fraud Triangle theory to examine the factors contributing to fraudulent behavior within organizations. A quantitative approach with Partial Least Squares (PLS) analysis is used to test three primary factors: pressure, opportunity, and rationalization, which influence fraudulent actions. The findings suggest that weak internal control systems, financial pressures, and the absence of ethical guidelines are significant contributors to fraud in SMEs. Data was collected through surveys from 100 SMEs in Surabaya, and the analysis shows that the relationship between these factors and fraudulent behavior is statistically significant. The study concludes that strengthening internal control systems and fostering a culture of transparency within organizations are essential steps to reduce the risk of fraud in SMEs. These insights can provide valuable guidance to policymakers and business owners in Surabaya in developing more effective strategies to prevent fraud and enhance the overall integrity of the business environment..
Keywords : Fraud Triangle; Internal Control; Opportunity; Pressure; Rationalizatio
Penerapan Etika Bisnis dalam Tanggung Jawab Sosial Perusahaan untuk Memediasi Hubungan antara Total Aset dan Perputaran Persediaan dengan Nilai Perusahaan di Bursa Efek Indonesia
Penelitian ini dilakukan untuk memahami pengaruh total aset dan perputaran persediaan terhadap nilai perusahaan dengan CSR dilakukan dengan etika bisnis sebagai variabel mediasi pada subsektor makanan & minuman pada BEI. Sebanyak 13 perusahaan dimasukkan dalam sampel yang dipilih menggunakan teknik purposive sampling untuk tahun 2021–2023. Teknik analisis data yang digunakan adalah analisis jalur. Hasil penelitian ini membuktikan bahwa total aset dan perputaran persediaan tidak berpengaruh pada nilai perusahaan. Sedangkan CSR berpengaruh pada nilai perusahaan. Total aset dan perputaran persediaan tidak berpengaruh pada CSR. CSR tidak memediasi pengaruh total aset terhadap nilai perusahaan. CSR tidak memediasi pengaruh perputaran persediaan terhadap nilai perusahaa
Development of Technology-based Non-Cognitive Diagnostic Assessment to Measure the Character of Mutual Cooperation and Learning Interest of Students
This study aims to describe the development of a technology-based non-cognitive diagnostic assessment to measure the cooperative character and learning interest of fourth-grade students at SD Negeri 03 Pontianak Selatan. The research method used in this study is research and development (R&D). The diagnostic assessment instrument was validated by assessment experts, subject matter experts, and media experts. The product was pilot-tested on 30 students and implemented on 75 students. Quantitative data were obtained from product validation, teacher and student response questionnaires. Qualitative data were obtained from interview results and product improvement notes from validators. The instruments used were validation sheets, interviews, and questionnaires. The results obtained were the feasibility of the non-cognitive diagnostic assessment development product based on word walls to measure the character of cooperation was 92.33% with the criterion of very feasible, while the non-cognitive diagnostic assessment development product based on websites was 99% with the criterion of very feasible; the practicality of the non-cognitive diagnostic assessment product development based on word walls was 84% with the criteria of very practical, and the practicality of the non- cognitive diagnostic assessment product development based on websites to measure interest was 90% with the criteria of very practicaland measuring learning interest and cooperative character with the help of technology effectively improved the curricular learning outcomes of IPAS lessons for fourth-grade students in class IV C from 78.96 to 93.61 with an N-gain of 0.54 (moderate category) and mathematics lessons in class IV B from 77.25. to 88.50 with an N-gain of 0.72 (high category). In conclusion, the development of a technology-based non-cognitive diagnostic assessment product to measure the spirit of mutual cooperation and learning interest of fourth-grade students is worth pursuin
The Effectiveness of Using Student Worksheets to Enhance Learning Independence and Creativity
This study aims to analyze the effectiveness of using Student Worksheets (LKPD) in improving the learning independence and creativity of fifth-grade students in mathematics learning at State Elementary School 33 Pontianak Barat. This study employs a quantitative approach with a pre-experimental one-group pretest-posttest design. The research sample consisted of 28 fifth-grade students from class V-B. Data were collected through a learning independence questionnaire, creativity observation sheets, and learning achievement tests. The results of the normality test showed that all data were normally distributed (p > 0.05). Hypothesis testing using the Paired Samples t-test revealed a significance value (2-tailed) of 0.000 (p < 0.05) for learning independence, creativity, and learning outcomes, indicating that the improvement was statistically significant and not due to chance. The effect size for learning independence was 1.788 and for creativity was 1.802, both categorized as high. These high effect sizes suggest that the use of LKPD had a substantial and meaningful impact on students’ learning behavior, enhancing their ability to work independently, think creatively, and engage actively during lessons. Based on these findings, the use of LKPD is proven to be effective in improving students’ learning independence and creativity in mathematics learning, particularly on the topic of the perimeter of flat shapes. In practical terms, educators can implement LKPD-based learning strategies to promote self-directed and student-centered learning in various subjects, encouraging students to take greater responsibility for their learning while developing creative problem-solving skill
Identifying Workforce Size Determinants in Rebana and Arumanis Using Least Absolute Shrinkage and Selection Operator (LASSO) Regression
Development of West Java’s Rebana and Arumanis Areas is intended to strengthen the economy and expand employment opportunities. Identifying influential factors is essential for formulating effective and well-targeted policies to enhance workforce absorption in these two areas. This study aims to analyze and identify the main factors affecting workforce size in the Rebana and Arumanis Areas using the Least Absolute Shrinkage and Selection Operator (LASSO) regression method. To determine the optimal (L1) penalty in LASSO, 5-fold cross-validation (k = 5) was applied, yielding an optimal penalty value of 363.03. The results indicate that the factors ranked from most to least important for workforce absorption in Rebana and Arumanis are: (1) the number of MSMEs, (2) the Human Development Index (HDI), (3) Gross Regional Domestic Product (GRDP), (4) the regional minimum wage, (5) realized Foreign Direct Investment (FDI), (6) road length, and (7) realized Domestic Direct Investment (DDI). Model performance was evaluated using an average (R2) of 83.09%. These findings highlight the importance of strengthening the MSME ecosystem and implementing productivity-oriented regional development planning to promote workforce absorption in Rebana and Arumanis
A Dynamic Spatial Durbin Panel Model for Analyzing Poverty Rates in West Java Province
Poverty is a complex socioeconomic issue influenced by various internal and external factors and remains a major concern in Indonesia. Based on data from the Statistics Indonesia (BPS), the national poverty rate in 2025 reached 8.57%, decreasing by 0.1% from the previous year. In West Java Province, although poverty shows a declining trend, it remains the second-highest in terms of the number of poor residents, totaling about 3.67 million people. This study analyzes the factors affecting poverty levels in West Java by considering spatial and temporal interregional effects. The data consist of the poverty percentages of districts and cities in West Java and their related variables from 2019 to 2024. The method used is a dynamic spatial panel regression model with a spatial durbin approach. The results reveal significant spatial and dynamic effects on poverty. GRDP per capita significantly influences poverty within a region, while the unemployment rate, GRDP per capita, and population growth rate in neighboring regions also have significant effects. The model explains 99.59% of the interregional variation in poverty. These findings highlight the importance of regional coordination and sustainable policies for poverty reduction, particularly through job creation, economic equity, and population growth control
Modeling Aggregate Losses for Third Party Liability Insurance Using the Panjer Recursive Method
The increasing number of passenger vehicles in densely populated areas such as Jakarta, West Java, and Banten has increased the risk of financial losses due to accidents, theft, and vehicle damage. This study aims to model the aggregate loss distribution in Third Party Liability (TPL) insurance using the Panjer recursive method. The data used are real observations from PT. XYZ for passenger vehicles insured between IDR 125 million and IDR 200 million in the 2018 underwriting year. Claim frequency is modeled using a Poisson distribution, while claim severity follows a Pareto Type II distribution. Model parameters are estimated using the Maximum Likelihood Estimation (MLE) method, and goodness-of-fit is evaluated using the Chi-square and Kolmogorov–Smirnov tests. The results show that the aggregate loss distribution can be effectively constructed using the Panjer recursive method. A dominant discrete probability mass occurs at zero aggregate loss with a probability of 0.992664, while the continuous component covers positive losses up to IDR 23,400,000. This result indicates that TPL claims in the observed portfolio are extremely sparse, which has important implications for premium pricing and risk management in motor vehicle insurance
PUISI RAKYAT SEBAGAI MEDIUM SASTRA DIDAKTIS: PENDEKATAN SEMIOTIKA BARTHES TERHADAP NILAI KULTURAL
ABSTRAK: Penelitian ini bertujuan untuk menganalisis tanda-tanda linguistik dan makna simbolik yang merepresentasikan nilai-nilai kultural masyarakat sebagai medium sastra didaktis. Metode deskriptif kualitatif dengan teknik analisis isi terhadap teks puisi rakyat Tegining Teganang merupakan metode yang digunakan dalam penelitian ini. Analisis dilakukan melalui identifikasi tanda, penafsiran makna, pemetaan nilai-nilai moral dan sosial serta fungsi didaktis di dalamnya. Hasil penelitian menunjukkan bahwa puisi rakyat Tegining Teganang mencerminkan nilai kerja keras, kebersamaan, kekerabatan, spiritual, dan penghormatan terhadap adat. Melalui konstruksi tanda dan mitos budaya dalam semiotika Barthes, puisi tersebut berfungsi sebagai sarana pendidikan moral yang menanamkan kearifan lokal kepada masyarakat
OPTIMALISASI PEMBELAJARAN KETERAMPILAN MEMBACA MELALUI METODE SQRQCQ PADA MAHASISWA BAHASA INDONESIA UNIVERSITAS SILIWANGI
Tujuan penelitian ini adalah untuk mengetahui bagaimana mahasiswa dapat meningkatkan kemampuan membaca dan menyelesaikan soal cerita melalui penerapan metode SQRQCQ. Metode ini menekankan enam tahapan sistematis yang membantu mahasiswa untuk meninjau, memahami, dan memeriksa kembali informasi dalam soal. Hasil penelitian menunjukkan bahwa penerapan SQRQCQ mampu meningkatkan pemahaman bacaan matematis, membantu mahasiswa menentukan strategi penyelesaian, serta meminimalkan kesalahan dalam perhitungan. Selain itu, faktor intrinsik dan ekstrinsik memengaruhi keberhasilan mahasiswa dalam membaca dan memahami soal. Dengan demikian, metode SQRQCQ efektif digunakan dalam pembelajaran soal cerita yuang terdapat di Universitas
Bahasa Indonesia dalam Slogan Suporter Lokal : Tinjauan Fungsi Persuasif
Bahasa Indonesia tidak hanya sebagai alat komunikasi yang bersifat formal, melainkan memiliki fungsi dalam menggambarkan identitas, emosi, serta kreativitas pada seseorang. Seperti di kalangan sebuah komunitas suporter, penggunaan Bahasa Indonesia tampak memiliki ciri khas tersendiri. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan menggunakan survey melalui angket untuk pengambilan datanya. Populasi dalam penellitian ini yaitu siswa dan mahasiswa dari berbagai daerah yang berjumlah 50 orang. Dari hasil penelitian berupa penyebaran angket yang telah dilaksanakan, peneliti dapat menganalisis bahwa penggunaan bahasa Indonesia dapat lebih efektif digunakan dalam slogan supporter karena cenderung mudah dipahami oleh khalayak. Para responden juga setuju bahwa slogan suporter harus bercirikan singkat, padat makna, serta yang terpenting memiliki unsur persuasif. Berdasarkan dari hasil analisis data dan pembahasan dapat disimpulkan bahwa penggunaan bahasa Indonesia dalam slogan suporter lokal jelas menunjukkan fungsi persuasif