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Improving The Integrity Of Soes: Governance Study On The Level Of Fraud In The Company Listed On The Idx (2020-2023)
Get PDFThis study aims to analyze the influence of corporate governance, represented by the number of audit committees, the proportion of independent commissioners, and the number of internal board meetings, on the level of fraud in state-owned enterprises (BUMN) during the period of 2020–2023. The research method used is a literature study with a quantitative descriptive approach using secondary data as the data source. The data obtained from BUMN companies listed on the Indonesia Stock Exchange (IDX) is processed and analyzed using Stata software. The results show that the number of audit committees and the number of internal board meetings can reduce the level of fraud, but their impact is not significant. On the other hand, the proportion of independent commissioners tends to increase the level of fraud, although this effect is also not significant. This study emphasizes the importance of companies improving the quality and competence of the audit committee and independent commissioners to perform their oversight roles more effectively. Additionally, corporate financial reporting needs to be enhanced to achieve transparency and accountability in reducing the potential for fraud. Furthermore, the government, as a regulator, must tighten corporate governance requirements and encourage the implementation of technologies, such as digital fraud detection, to improve internal oversight systems and minimize fraud risks. Keywords: Corporate Governance, Audit Committee, Independent Commissioners, Internal Board Meetings, Fraud, Transparency, Accountabilit
Systematic Mapping Of Earning Management Topics For 2017 – 2023 Based On Bibliometric Analysis
Get PDFThis research uses bibliometric analysis to produce a comprehensive mapping of Profit Management research. This research examines changes in citations, publication trends, author collaborations, trending titles, trending author keywords, trending abstracts, countries, dominating factors, research developments, and future research on Profit Management papers from the Scopus index for the year 2017 - 2023. This research uses bibliometric analysis methods. The research sample used was 1,035 articles with the keyword "Profit Management". The articles used are sourced from Scopus indexed journals for 2017-2024, with the help of Publish or Perish (PoP). This bibliometric analysis uses VOSviewer (VV). The year with the most citations, according to statistics, was 2017, with 1,440 citations. Jennings Mayo-Wilson, Larissa are the authors with the most networks/collaborations, as many as 85. The term "earnings management" is the keyword most commonly used in earnings management articles. Ten countries linked earnings management to this research: Vietnam, China, Ethiopia, Pakistan, Thailand, Malaysia, Tanzania and Bangladesh. Co-occurrence network visualization explains the network or relationship from one term to another in research in the field of earnings management for the 2017-2023 period. While the visual overlay represents keywords indicating the year of publication, the density visualization indicates research on a topic that is still very broad to study. These findings also indicate that it is important to recognize the approaches and theories behind the development of Economic Performance to determine the gradual nature of the aspects involved in it. Keywords: Bibliometrics; Profit management; Digital Library; Scopu
PERANCANGAN PROTOTIPE UI/UX PADA PEMESANAN MENU DI KEDAI KOPI RUMIKO BERBASIS MOBILE MICROSITE
Get PDFABSTRAKPenelitian ini bertujuan untuk merancang antarmuka pengguna (UI) yang efektif pada prototipe pemesanan kedai kopi Rumiko berbasis mobile microsite, dengan fokus pada peningkatan pengalaman pengguna (UX) dan penerapan prinsip gestalt. Penelitian ini bermanfaat bagi penulis dalam meningkatkan keterampilan dan wawasan, serta menjadi referensi akademis atau ilmiah. Bagi perusahaan, hasil penelitian atau temuan ini dapat meningkatkan kepuasan pelanggan dan mendukung strategi promosi. Metodologi penelitian yang digunakan adalah kualitatif dengan menggunakan teknik pengumpulan data berupa wawancara, observasi, dan buyer persona. Hasil dari penelitian ini berupa perancangan prototipe UI/UX dengan menggunakan software figma. Adapun halaman yang tersedia seperti halaman login, beranda, profil, edit profil, riwayat pemesanan, produk, keranjang, pembayaran, dan coffee trivia. Dilihat dari halman yang tersedia dapat dilakukan beberapa flow seperti pemesanan produk dengan pembayarannya, edit profil, melihat riwayat pemesanan, melihat blog kopi atau coffee trivia, dan mengunjungi sosial media (instagram) kedai kopi Rumiko. Berdasarkan hasil dari perancangan prototipe UI/UX pada pemesanan di kedai kopi Rumiko dengan pendekatan gestalt tersebut diharapkan dapat menyelesaikan masalah yang terjadi seperti antrian yang panjang dan tidak tersedianya meja ketika selesai memesan.Kata Kunci: Gestalt, Menu, Mobile Microsite, Pemesanan, Prototipe, UI/UXABSTRACTThis study aims to design an effective user interface (UI) for a mobile microsite- based ordering prototype for Rumiko coffee shop, focusing on enhancing the user experience (UX) and applying gestalt principles. The study benefits the author by improving skills and knowledge, as well as serving as an academic or scientific reference. For the company, the findings of this research can enhance customer satisfaction and support promotional strategies. The research methodology used is qualitative, employing data collection techniques such as interviews, observations, and buyer persona analysis. The results of this study include the design of a UI/UX prototype using Figma software. The available pages include login, homepage, profile, edit profile, order history, products, cart, payment, and coffee trivia. These pages allow for several user flows, such as placing and paying for orders, editing profiles, viewing order history, reading coffee blogs or trivia, and visiting Rumiko coffee shop's social media (Instagram). The UI/UX prototype design for Rumiko coffee shop's ordering system, based on the gestalt approach, is expected to resolve issues like long queues and the unavailability of seating after ordering.Keywords: Gestalt, Menu, Mobile Microsite, Ordering, Prototipe, UI/U
Hubungan Pengetahuan Ibu Dan Dukungan Keluarga Dengan Pemberian Asi Eksklusif
Get PDFExclusive breastfeeding is very important for babies aged 0-6 months, because it provides various benefits for both babies and mothers. For babies, breast milk increases immunity, meets nutritional needs, and has the potential to increase intelligence (IQ) and emotional intelligence (EQ). Meanwhile, for mothers, breast milk can reduce the risk of anemia, cancer, and postpartum hemorrhage. In addition, exclusive breastfeeding is also more economical, practical, and saves time. Various factors can influence the success of exclusive breastfeeding, including the level of maternal knowledge and family support. Therefore, the purpose of this study was to determine the relationship between maternal knowledge and family support with exclusive breastfeeding. Method: This study was quantitative research with a cross-sectional approach, and data collection was carried out through a questionnaire. The number of respondents in this study was 66 people, using the total sampling technique. The collected data were tested using Fisher's exact test. Results: Based on the analysis, it was found that out of 66 respondents, the majority had a high school education background, which was 59.1%, and most worked as housewives (IRT), totaling 90.9%. The research results also revealed that 93.3% of respondents had good knowledge, 77.3% received support from their families, and 92.4% provided exclusive breastfeeding to their babies. Conclusion: There is a significant relationship between maternal knowledge and exclusive breastfeeding, obtained a p value of 0.001 and there is a relationship between family support and exclusive breastfeeding, obtained a p value of 0.008
DEIKSIS SEBAGAI PERANTI PELACAK SISTEM RETORIKA DALAM CERAMAH USTAZ KHALID BASALAMAH
Get PDFDalam berkomunikasi, komunikator menggunakan retorika untuk memersuasi komunikan. Di bidang agama, retorika dapat dilihat pada ceramah. Analisis retorika dalam ceramah dapat diketahui melalui deiksis yang digunakan. Pengeksplorasian deiksis sebagai peranti pelacak sistem retorika dalam ceramah Ustaz Khalid Basalamah merupakan tujuan penelitian ini. Penelitian ini merupakan penelitian deskriptif kualitatif. Data penelitian berupa kata atau frasa yang mengandung deiksis terdapat pada tuturan ceramah Ustaz Khalid Basalamah. Sumber data diperoleh dari postingan ceramah di kanal youtube Khalid Basalamah Official dengan judul Kajian Tematik: Sifat Teladan yang Wajib dimiliki Pendidik Anak. Pengumpulan data menggunakan teknik simak-catat. Teknis analisis data dilakukan melalui tahap reduksi data, klasifikasi data, penyajian data, dan penyimpulan. Hasil penelitian menunjukkan bahwa deiksis persona yang digunakan sejumlah 396, deiksis spasial sejumlah 11, dan deiksis temporal sejumlah 9. Dari data tersebut disimpulkan bahwa deiksis persona mendominasi dalam ceramah Ustaz Khalid Basalamah.Kata kunci: deiksis, retorika, cerama
PERSEPSI SISWA SEKOLAH DASAR JAWA TENGAH MENGENAI PENGGUNAAN MEDIA PEMBELAJARAN CERITA RAKYAT BERBASIS DIGITAL BERMUATAN PENDIDIKAN KARAKTER
Get PDFTujuan penelitian ini adalah tanggapan siswa terhadap penggunaan media pembelajaran berbasis digital, efektivitas media pembelajaran cerita rakyat berbasis digital, minat siswa dalam literasi digital cerita rakyat, tanggapan siswa terhadap cerita rakyat bermuatan pendidikan karakter berbasis digital. Penelitian ini menggunakan penelitian survei untuk mendeskripsikan secara kuantitatif. Populasi dalam penelitian ini yaitu siswa kelas 3 di Wonosobo Jawa Tengah Peneliti mengambil sampel secara acak terhadap siswa kelas 3 sekolah dasar pada 6 sekolah. Jumlah siswa yang dilibatkan yaitu 145 responden. Hasil penelitian menunjukkan siswa sekolah dasar secara umum dapat terbantu dengan adanya media digital dalam pembelajaran cerita rakyat. Hal tersebut dibuktikan dengan presentase jumlah siswa yang mengaku terbantu dengan adanya media digital lebih besar dibandingkan dengan yang mengaku tidak terbantu dengan adanya media digital. Namun, siswa yang menerapkan pengetahuan setelah membaca cerita rakyat berbasis digital masih rendah. Untuk itu, diharapkan terjalin kerja sama antara guru dengan orang tua siswa untuk menghidupkan kembali cerita-cerita rakyat dalam kehidupan sehari-hari seperti menceritakan dongeng agar cerita rakyat tersebut tidak tergeser oleh budaya asing yang saat ini berkembang begitu pesatnya. Kata Kunci: Media Pembelajaran, Cerita Rakyat, Pendidikan Karakte
Forgery of Sale and Purchase Deeds on The Basis of Debt Receivables (Decision Study No. 10/Pid.B/2019/PN.Lbj)
Get PDFIn the Indonesian legal system, debt agreements that transform into ownership transfers can create serious legal problems, particularly regarding potential document forgery crimes. Generally, this issue arises when creditors unilaterally create transfer deed documents for debt collateral objects without valid consent from debtors, especially when done through public officials such as PPAT (Land Deed Making Officer) in the form of Sale and Purchase Deeds. Based on this normative legal research which analyzes various aspects ranging from the formulation of document forgery crimes in the Criminal Code, the relationship between creating land sale and purchase deeds with forgery crimes, to judicial considerations in concrete cases, it was found that perpetrators of sale and purchase deed forgery can be sentenced to a maximum of 8 years imprisonment, and to prove the existence of forgery in deed creation requires strong evidence in court proceedings, as seen in Decision No. 10/Pid.B/2019/PN.Lbj which was ultimately declared time-barred due to exceeding the prosecution time limi
The Legal Psychology Approach in Handling Juvenile Delinquency (An Analysis of the Causes of Legal Violations Among Juvenile Offenders at the Cileungsi Social Institution)
Get PDFThe changing times and the development of children significantly influence their behavior, ultimately raising concerns among perpetrators, victims, parents, and the broader community. Adolescents are particularly vulnerable to social and psychological pressures, which often affect their decisions and actions. Juvenile delinquency reflects non-compliance with prevailing rules and norms, whether within the family, school, community, or the individual themselves. Therefore, it is essential to instill these norms in adolescents from an early age to foster proper understanding. This study aims to identify adolescents in conflict with the law from the perspective of legal psychology. The research employs a normative juridical approach, with qualitative data analysis conducted through a literature review. The study involves examining, understanding, identifying, and recording literature, legislation, and relevant data concerning the issues under investigation. The findings indicate that addressing juveniles in conflict with the law requires a specific legal psychology approach to analyze the underlying causes of offenses and the contributing factors leading adolescents to become juvenile offenders.Keywords: Children, Juvenile Delinquency, Psychology in Law
ANALYSIS OF BUSINESS POLICY STRATEGIES ON CHICKEN WILLIAM MSMES IN BANDUNG CITY
Get PDFMicro, Small, and Medium Enterprises (MSMEs) significantly contribute to Indonesia's economic growth, especially in the Food & Beverage (F&B) sector, which represents 75% of MSMEs in Bandung City as of 2023. This study examines the business strategies of Chicken William MSME through qualitative methods, including interviews, FGDs, and secondary data. Using PESTEL, Porter’s Five Forces, and SWOT analyses, the study identifies challenges and opportunities. Findings highlight that product innovation, operational optimization, digital marketing, halal certification subsidies, and partner collaborations can enhance competitiveness. These strategies are also applicable to other MSMEs in the competitive F&B sector
MSME BUSINESS POLICY STRATEGY: GROBBAK KOREA
Get PDFThis study analyzes the business policy strategies of Grobbak Korea, a pioneer of Korean street food in Indonesia, in addressing market dynamics and shifting culinary trends. Using a qualitative descriptive approach, the research evaluates internal factors such as operational capacity, human resources, and financial management, alongside external factors such as industry competition, food trends, and consumer purchasing power. The analysis employs PESTEL, SWOT, Porter’s Five Forces, and TOWS frameworks. The findings indicate that Grobbak Korea benefits significantly from the rising popularity of Korean culture but faces considerable challenges, including operational limitations and dependency on centralized supplies. The study recommends product innovations that incorporate local flavors, community-based marketing strategies, and operational and logistical optimizations to enhance competitiveness and ensure business sustainability.