PENGARUH FRAUD DIAMOND THEORY TERHADAP FRAUD AKUNTANSI DI PEMERINTAH DESA (Studi pada Pemerintah Desa di Kec. Cerme Kab. Gresik)

ABSTRACT This research aims to examine the influence of pressure, opportunity, rationalization and capability on village government accounting fraud in Cerme sub-district, Gresik. This research includes causal research using quantitative methods using SmartPLS version 3. Data collection used a questionnaire distributed directly to village officials in the Cerme sub-district village government. The sampling technique used was purposive sampling with the criteria of villages whose village officials had been working for more than one year, villages whose facilities and infrastructure were inadequate, and villages which had an official website that could be viewed and accessed by the community, so that 10 were obtained villages as samples in this research. The results of the research prove that pressure has an effect on accounting fraud in the Cerme sub-district village government, opportunity has an effect on accounting fraud in the Cerme sub-district village government, rationalization has no effect on accounting fraud in the Cerme sub-district village government, and capability has an effect on accounting fraud in the Cerme sub-district village government

PENGARUH MODEL DOUBLE LOOP PROBLEM SOLVING UNTUK MENINGKATKAN KETERAMPILAN BERFIKIR KRITIS PADA PEMBELAJARAN SEJARAH

Learning history in the 2013 curriculum in the 21st century emphasizes a more contextual, critical, and integrated approach to the times. K13 learning puts forward (1) conceptual understanding, in which historical learning is not only related to past events but also contextual understanding. (2) Aspects of critical thinking, in which students are invited to analyze historical sources (3) Active and collaborative learning: history learning at K13 encourages students to be actively involved in learning. Students are encouraged to actively participate in discu ssions, collaborative projects, research, and achievements. This study introduces historical learning using the DLPS (Double Loop Problem Solving) model, which emphasizes problem solving involving critical thinking and reflection in two loop stages. This s tudy aims to determine the effect of learning by applying the DLPS (Double Loop Problem Solving) model to students' critical thinking. This research uses a quasi experiment with a non equivalent control group design. The instruments used in this study to m easure critical thinking include the width of the questions in the form of 10 questions and the measurement of the learning model using observation sheets and student response questionnaires. The research data shows that the learning model "Double Loop Pro blem Solving" has an effect of 52.5% on the critical thinking skills of grade 11 students in history learning subjects. Keywords: curriculum 2013, Double Loop Problem Solving, Critical Thinking Skill

Tri-Concepts of Internalization of Islamic Values through ISMUBA Learning for Students at Muhammadiyah Kriyan Primary School Jepara

The background to this research was triggered by the moral dynamics of the young generation in the contemporary era. Especially the problem of moral damage caused by weak values ​​education which results in various immoral behavior occurring among young people. One of the important roles in moral formation besides the family institution is the educational institution at school. As an education system, schools have an important strategic role in internalizing Islamic values ​​which strengthen students' morals. Especially in Muhammadiyah schools, Islamic education has a core curriculum through learning ISMUBA. ISMUBA learning itself includes lessons on Aqidah, Akhlak, Worship, Tarikh, Arabic, and the Qur'an-hadith as well as Muhammadiyah which are designed to fulfill knowledge as well as shape students' religious behavior. This research uses a descriptive-qualitative method, where data is collected through interview, observation and documentation techniques. After the data is collected, it is then analyzed in depth and presented systematically. The results of this research show that the Islamic values ​​internalized through the ISMUBA learning process can at least be mapped into several aspects such as: congregational prayer activities at school, daily exemplary efforts that refer to the characteristics of the Prophet, practice of hadith values, and through communication etiquette patterns. Apart from that, this research also found three-concept stages in the process of internalizing Islamic values ​​through ISMUBA learning carried out at the Muhammadiyah Kriyan Jepara Elementary School, namely: First, value transformation, namely systematic gradual changes through Islamic values ​​in ISMUBA learning; second, value transactions, namely associating relationships between values, ideas and actions as a stimulus process in the learning process; Third, trans-internalization, namely the process of incorporating Islamic values ​​into the learner's dimensions through ISMUBA's internal and external learning support

ANALISA SURAT LUQMAN AYAT 12-19 TERKAIT BIMBINGAN KONSELING ISLAMI DI PONDOK PESANTREN MODERN

This study analyzes the principles of counseling guidance in the Quran, focusing on Surah Luqman verses 12-19, and examines their implementation at the Darussalam Islamic boarding school. A qualitative approach with a descriptive method was employed, utilizing literature review, documentation, and interviews with BK teachers, caregivers, and students. Observations of students\u27 daily behavior and their relationships with caregivers were also conducted. The research revealed that the counseling guidance at Darussalam Islamic boarding school is based on the Quran, particularly Surah Luqman verses 12-19. The "al mauidzah al hasanah" approach, characterized by gentle and kind language, is predominantly used, as it is more easily accepted by students. However, the "bil hikmah" approach is applied to students who are resistant to advice or when the "al mauidzah al hasanah" approach fails to resolve their issues. Interviews with the dormitory head, BK teachers, and students confirmed that the school not only uses the Quran as a teaching tool but also as a means of addressing students\u27 problems. This reflects the integration of Quranic principles into the school\u27s counseling guidance, demonstrating the Quran\u27s role as both a source of knowledge and a practical tool for problem-solving within the school environment

PENGARUH PROMOSI, HARGA, DAN KUALITAS LAYANAN TERHADAP KEPUTUSAN PEMBELIAN (STUDI PADA TOKO RAHMA RAHMI COLLECTION SEMARANG)

This study aims to determine the effect of promotion, price, and service quality, of purchasing decisions at Rahma Rahmi Collection Shop. The independent variable are promotion, price, and service quality affect the purchase decision as the dependent variable. The population of this study were customers of Rahma Rahmi Collection Shop, 75 responder was selected using nonprobability sampling technique. The purpose sampling is a technique to select sample only from responder who has using and buying product from Rahma Rahmi Collection Shop. The purpose of using purpose sampling technique is to make sure that the selected responder really know and familiar with Rahma Rahmi Collection Shop. Base on the result study, obtained the following equation of regression : Y1 = 0,316X1 + 0,263X2 + 0,233X3. Base on statistical analysis, indicator at this research have the character of valid and its variable have the character of reliable. On the classic assumption examining the free multicolonierity-regression model, it might not done heteroscedisty and normally distributed. Individually, the variables have greater influence is promotion variable with a regression coefficient 0,316, followed by price 0,263 and service quality 0,233. Hypothesis testing used t tests showing that the three independent variables are promotion (X1), price (X2), and service quality (X3) which investigated proved positively and significantly affect the dependent variable is the purchase decision (Y). Then through the F test can be seen that the variables product quality, promotion, and service quality eligible to test the dependent purchasing decisions. Adjusted R Square explained figures that 36,9% of purchase decisions variation can be explained by the three independent varibles in regression equations. While the rest of 63,1%was explained by other variable outside of the three variables used in this study

Pengaruh Penggunaan Media Alat Peraga (Garis Bilangan) Terhadap Hasil Belajar Matematika Siswa Kelas IV MIS Ibnu Halim Medan

Pembelajaran matematika yang bersifat abstrak membuat kesulitan tersendiri yang harus dihadapi peserta didik dalam mempelajari Matematika. Untuk meningkatkan peroses pembelajaran terkhusus pembelajaran Matematika yang berkualitas, hendaklah guru mempunyai kreativitas dan inovasi dalam peroses mengajar. Salah satunya dengan menggunakan media alat peraga. Penelitian ini dibuat dengan tujuan untuk mengetahui pengaruh penggunaan media alat peraga (garis bilangan) terhadap hasil belajar Matematika siswa kelas IV MIS Ibnu Halim Medan. Penelitian ini merupakan penelitian kuantitatif dengan jenis penelitian Quasi Ekerimen (Eksperimen Semu) dengan desain menggunakan total sampling. Sampel yang digunakan adalah seluruh siswa kelas IV di MIS Ibnu Halim Medan yang berjumlah 68 siswa yang terdiri dari 36 siswa kelas IV-A sebagai kelas eksperimen (variabel X1), dan 32 siswa kelas IV-B sebagai kelas kontrol (Variabel X2). Temuan penelitian menunjukkan; 1). Hasil belajar Matematika pada kelas IV-B (Variabel X2) sebelum diberi perlakuan memperoleh nilai pre-test X2 sebesar 37,19. 2). Hasil belajar Matematika pada kelas IV-A (variabel X1) sebelum diberi perlakuan memperoleh nilai pre-test X1 sebesar 39,86. 3). Hasil belajar Matematika pada kelas IV-B (Variabel X2) setelah diberikan perlakuan pembelajaran metode konvensional (Y), memperoleh nilai post-test X2Y sebesar 71,67. Sedangkan hasil belajar Matematika pada kelas IV-A (Variabel X1) setelah diberikan perlakuan pembelajaran menggunakan media alat peraga (garis bilangan) (Y), memperolehnilai post-test X2Y sebesar 83,44. Serta terdapat pengaruh yang signifikan dari enggunaan media alat peraga (garis bilangan) terhadap hasil belajar matematika. Dengan dibuktikan menggunakan uji Analyze-Compare Means-Independent of Means T-test yang syarat diterimanya Ha dengan nilai signifikansi harus lebih kecil dari 0,05 yaitu Ha 0,00 > 0,05 yang menyatakan diterimanya Ha dan ditolaknya Ho. Maka dapat disimpulkan bahwa penggunaan media alat peraga memiliki berpengaruh signifikan terhadap hasil belajar siswa pada mata pelajaran Matematika di kelas IV MIS Ibnu Halim Medan

Riset Kebutuhan Pengguna Terhadap Sistem Absesnsi dan Penjadwalan Mata Kuliah Kampus

It is important for a university to pay attention to academic services for students. This is so that the teaching and learning process can run well in line with the rapid development of technology, all aspects of life have adopted the sophistication of information technology, including in the field of education. Many platforms are competing to innovate and create media that can accommodate the needs of many people, especially in education. The positive impacts that arise include the use of information technology to make the management of the assessment results data more efficient. In addition, by utilizing information technology, meeting the need for educational facilities runs quickly. The results of this research can be a source of reference to get information about user needs, thus encouraging the creation of a solution by utilizing the sophistication of information technology (IT) in the world of education. The adoption of information technology is expected to increase efficiency in campus academic services. The research was conducted by interviewing students to get a more specific and personalized view. From the results of the interview was taken measurements to find out how many students feel the same and consider the aspects that support the development of information technology in the form of applications that are able to answer academic service problems

Upaya Membentuk Nilai-nilai Keagamaan Siswa dengan Metode Demonstrasi

Penumbuhan nilai agama kepada siswa dibubuhkan oleh orang tua, lembaga pendidikan, dan pemerintah. Penelitian ini untuk menguraikan peningkatan penumbuhan nilai agama pada siswa An-Nikmah Al-Islamiyah Phnom Penh, Cambodia. Temuan penelitian ini menunjukkan adanya penumbuhan nilai agama pada siswa An-Nikmah Al-Islamiyah Phnom Penh, Cambodia saat dilakukan dengan metode demonstrasi. Dalam hal ini menunjukkan bahwa adanya penumbuhan nilai agama dengan cara mendemonstrasikan materi tentang gerakan ibadah berwudhu, hafal do'a, dan genal prilaku baik/sopan. Dengan demikian, Metode Demonstrasi dapat diapliksikan untuk menumbuhkan nilai agama di Sekolah An-Nikmah Al-Islamiyah Phnom Penh, Cambodia

ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

The value of the company is something that is very important for the company, this isbecause an increase in stock prices will reflect the prosperity of investors or shareholders,a high company value indicates that the company's performance is good. This study aims toanalyze, test and prove empirically the leverage, profitability, and liquidity of the firmvalue of textile and garment companies on the Indonesia Stock Exchange in 2016-2019.The population in this study are Textile and Garment companies listed on the IndonesiaStock Exchange as many as 18 companies. The sampling technique used was purposivesampling technique in order to obtain a sample of 12 companies based on predeterminedcriteria. The data analysis method used is multiple linear regression. Based on the resultsof the study, it shows that Leverage as proxied by the Debt to Equity Ratio (DER) does notcontribute to the Value of the Textile and Garment Sub-Sector Companies listed on theIndonesia Stock Exchange (IDX) in 2016-2019. Meanwhile, profitability as proxied byReturn On Assets (ROA) and liquidity as proxied by Current Ratio (CR) contributed to theValue of Textile and Garment Sub-Sector Companies listed on the Indonesia StockExchange (IDX) in 2016-2019

PEMBUATAN MULTIMEDIA FLIPBOOK BERBASIS ANDROID PADA MATERI SISTEM BAHAN BAKAR INJEKSI

Pada penelitian ini membahas tentang pembuatan media pembelajaran flipbook berbasis android dengan materi sistem bahan bakar injeksi di SMK Negeri 8 Bandung. Hasil belajar peserta didik yang masih kurang pada materi sistem bahan bakar injeksi dan masih kurangnya penggunaan IPTEK pada media pembelajaran yang digunakan pada proses pembelajaran. Metode penelitian menggunakan metode penelitian deskriptif kuantitatif dengan model pengembangan media menggunakan model pengembangan ADDIE. Hasil kelayakan media pembelajaran flipbook berbasis android pada materi sistem bahan bakar injeksi memperoleh kelayakan oleh ahli materi 1 dan ahli materi 2 memperoleh kategori sangat layak. Kelayakan ahli media diperoleh kelayakan oleh ahli media 1 dan ahli media 2 memperoleh kategori sangat layak. Adanya peningkatan hasil belajar peserta didik menggunakan uji N-gain diperoleh peningkatan hasil belajar dengan kategori sedang. Uji signifikansi (t-test) diperoleh p-value sebesar 0,000 < 0,05 yang berarti adanya perbedaan sebelum dan sesudah diberikan perlakuan. Berdasarkan hasil tersebut, dapat disimpulkan bahwa penggunaan multimedia flipbook berbasis android dapat meningkatkan hasil belajar peserta didik. This study discusses the creation of android-based flipbook learning media with fuel injection system material at SMK Negeri 8 Bandung. The learning outcomes of students are still lacking in the fuel injection system material and there is still a lack of use of science and technology in learning media used in the learning process. The research method uses quantitative descriptive research methods with a media development model using the ADDIE development model. The feasibility results of android-based flipbook learning media on fuel injection system material obtained feasibility by material expert 1 and material expert 2 obtained a very feasible category. For the eligibility of media experts obtained qualification by media expert 1 and media expert 2 obtained the category of very feasible. Media expert eligibility obtained eligibility by media expert 1 and media expert 2 obtained the category of feasible. An increase in student learning outcomes using the N-gain test obtained an increase in learning outcomes with a moderate category. The significance test (t-test) obtained a p-value of 0.000 < 0.05 which means that there is a difference before and after treatment. Based on these results, it can be concluded that the use of android-based flipbook multimedia can improve student learning outcomes