ANALISIS METODE PENDETEKSIAN FRAUD FINANCIAL STATEMENT: LITERATUR REVIEW

Tujuan dari penelitian ini adalah untuk mengetahui perkembangan, fokus, dan metodologi dari literatur fraud financial statement serta bagaimana penelitian ini akan berkembang kedepannya. Penelitian ini menggunakan structure literature review (SLR) untuk mempelajari kumpulan penelitian yang kriterianya telah ditentukan. Jenis data yang digunakan adalah data sekunder tentang fraud financial statement dari tahun 2016-2021. Maka dapat terlihat bahwa kecurangan laporan keuangan dibagi ke dalam 3 bagian yaitu fraud triangle theory (Rasionalisasi, motivasi/need/pressure, dan kesempatan), fraud diamond theory (menambahkan nilai kemampuan dari fraud triangle theory) dan fraud pentagon theory (menambahkan nilai arogansi dari fraud diamond theory). Dalam penelitian ini, agency theory paling sering dikaitkan dengan fraud financial statement dan dapat terlihat bahwa pengukuran fraud financial statement paling sering digunakan metode F-Score, serta sektor yang paling sering diteliti adalah sektor manufaktur dan sektor keuangan.The purpose of this study is to determine the development, focus, and methodology of the financial statement fraud literature and how this research will develop in the future. This study uses a structured literature review (SLR) to study a collection of studies whose criteria have been determined. The type of data used is secondary data on fraud financial statements from 2016-2021. It can be seen that financial statement fraud is divided into 3 parts, namely fraud triangle theory (rationalization, motivation/need/pressure, and opportunity), fraud diamond theory (adds the ability value of the fraud triangle theory), and fraud pentagon theory (adds the arrogance value of the fraud triangle theory). fraud diamond theory). In this study, agency theory is most often associated with fraud financial statements and it can be seen that the measurement of fraud financial statements is most often used by the F-Score method, and the sectors that are most often studied are the manufacturing sector and the financial sector

Pengaruh EPS (Earning Per Share) dan DPS (Dividend Per Share) terhadap Harga Saham

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Earning Per Share (EPS) dan Dividend Per Share (DPS) terhadap harga saham perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia periode 2009-2014, populasi sebanyak 40 perusahaan pertambangan yang terdaftar di BEI. Metode pemilihan sample adalah purposive sampling. Terdapat 8 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) yang di gunakan sebagai sampel. Program SPSS di gunakan untuk Analisis regresi berganda dalam menganalisis data. Hasil penelitian ini bahwa Earning Per Share (EPS) dan Dividend Per Share (DPS) berpengaruh signifikan terhadap Harga Saham

The Effect of Cultural Values on Business Strategy Choices

The strategy is important in the effort to achieve firm performance. The decision of an entrepreneur in determining the choice of strategy is often influenced by certain factors. Ethnic cultural values embraced by an entrepreneur will often be an important issue that will have an impact on the choice of their business strategy. Therefore, this study aims to examine the effect of cultural values on business strategy choices. The study was conducted using quantitative methods using primary data through a survey on micro, small and medium business entrepreneurs in Palembang city. A total of 150 questionnaires were distributed to entrepreneurs. The number of questionnaires used in this study was 107 (71%). Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis using Warp PLS version 5.0 software is used to test the hypothesis. The results of the study indicate that the cultural values embraced by entrepreneurs influence the choice of business strategies that they implement

The Talangsari Incident in Lampung in 1989: A Review of Social History

The purpose of this paper is to describe the Talangsari incident from the point of view of the social history of a historical event. The social life before the incident, when warsidi in the village of Talang Sari, and after the Talang Sari incident became the object of study and discussion in this paper. The research method used is the historical method with steps including heuristics, source criticism (internal and external), interpretation, and historiography. Based on the results of the study, it was shown that the social conditions of the people of Talang Sari III Hamlet before the arrival of Warsidi and his group were running peacefully because there were no different views. Social relations are going well without any significant conflict. After the arrival of warsidi and his group then settled, many problems occurred including many community plantation products that were taken without the permission of the owner. This triggered social interaction that was not good between Warsidi's group and the surrounding community. In addition, the closure of the warsidi group further adds to the social interaction between the warsidi and his group and the surrounding community. After the Talangsari incident, the social conditions of the people tended to improve, but some problems arose afterward. In addition to the surviving warsidi followers experiencing social difficulties, they also find it difficult to blend in with the surrounding community

Reading Strategies Used in Reading Academic Texts by Students of High and Intermediate Reading Proficiency Levels

In this study, the reading strategies used by students of high and intermediate reading proficiency levels were qualitatively examined. Reading strategies are important factors that affect someones reading proficiency. In the development of education, reading strategies are continuously carried out to facilitate the learning process and sharpen students reading skills. The purpose of this study is to discover the reading strategies used by the English Department students with high and intermediate reading proficiency levels in reading academic texts. This study uses reading strategies theory by Grabe (2009) combined with the interview questions by Mokhtari and Reichard (2002) to examine the reading strategies of ten participants consisting of five people with high reading proficiency level and five other people with intermediate reading proficiency level. This study showed that students of high reading proficiency levels tend to use more reading strategies than students with intermediate reading proficiency level. The biggest difference is in the use of text-structure awareness and inferencing strategies. It indicates that the mastery of text structure is directly related to reading effectiveness. Without text structure awareness, other reading strategies such as summarizing, inferencing, and elaborative interrogation will be seriously disrupted

Proses Masuk dan Persebaran Peninggalan Kebudayaan Proto-Deutero Melayu di Indonesia

Penelitian ini bertujuan untuk mengetahui bagaimana proses masuk dan persebaran peninggalan kebudayaan Proto-Deutero Melayu di Indonesia. Penelitian ini menggunakan metode sejarah dengan langkah sebagai berikut: (1) heuristik, (2) kritik sumber, (3) interpretasi, (4) historiografi. Hasil penelitian yang diperoleh yaitu: (1) Proto-Melayu berlayar dan menetap di Indonesia sekitar 3000 SM melalui dua jalur yaitu: Jalur barat dari Yunan melalui Selat Malaka kemudian masuk ke Pulau Sumatra dan masuk ke Pulau Jawa. Jalan utara (timur) yaitu dari Yunan berpindah melalui Formosa kemudian masuk ke Filipina dilanjutkan penyeberang ke Pulau Sulawesi dan masuk ke Pulau Papua, sedangkan Deutero-Melayu masuk ke wilayah Indonesia tahun 200 SM melalui jalur Barat yaitu dari Yunan lalu Vietnam, Malaysia, hingga akhirnya tiba di Indonesia, (2) Proses Persebaran Budaya Proto-Melayu di Indonesia dengan bertempat tinggal menetap, bersawah atau menanam padi,  berternak, bermasyarakat, berperahu cadik, membuat kain dari kulit kayu, menggembangkan gaya seni tertentu dan membawa kebudayaan batu muda (Neolitikum) berupa gerabah, beliung persegi, kapak lonjong dan tembikar. Sedangkan peninggalan kebudayaan Deutero-Melayu di Indonesia terbuat dari perunggu dan logam, yaitu kapak corong, nekara, perhiasan dan manik-manik. Perhiasan dan manik-manik inilah yang nantinya semakin memperjelas status sosial yang berkembang di masyarakat Nusantara

Understanding Indonesian history, interest in learning history and national insight with nationalism attitude

The purpose of this study was to investigate the relationship of understanding Indonesian history, interest in learning history and national insight with the nationalism attitude among State Senior High School students in Ngaglik subdistrict, Yogyakarta. The data collection used tests and questionnaires distributed to 126 students who were the respondents, the data were analyzed quantitavely using SPSS version 21. The validity test of the instrument employed biserial point correlation and reliability test using the Kuder–Richardson Formula 20 (KR 20) formula. Analysis prerequisite tests include normality test, linearity test, and multicollinearity test. The hypotheses were tested using Pearson’s product moment correlation and multiple correlation The results of the data analysis shows: (a) there is a positive and significant relationship between understanding Indonesian history with nationalism attitude; (b) there is a positive and significant relationship between interest in learning history and nationalism attitude; (c) there is a positive and significant relationship between national insight and nationalism; and (d) there is a simultaneously positive and significant relationship between understanding of Indonesian history, interest in learning history, and national insight with nationalism attitude

Development of OpenAI API-Based Chatbot to Improve User Interaction on the JBMS Website

This study presents an innovative chatbot, powered by OpenAI API, designed to enhance the user experience on the Journal of Business, Management, and Social Studies (JBMS) website. Chatbots have gained prominence for improving online interactions and information retrieval. The chatbot's development followed a structured prototype methodology, including Requirement Gathering, Prototype Building, Requirement Refinement, Customer Evaluation, and Design and Implementation. User Acceptance Testing (UAT) scored an average of 4.14, signifying high user satisfaction. UAT results showed positive user experiences and satisfaction with the chatbot. Integration of OpenAI API improved information extraction from journal articles and personalized article recommendations. Stakeholder feedback from JBMS's CEO, students, and UMN lecturers affirmed high satisfaction levels. Future research will refine the chatbot's features to align better with user needs, solidifying its role as an innovative tool for information retrieval within JBMS, and enhancing user service.This study presents an innovative chatbot, powered by OpenAI API, designed to enhance the user experience on the Journal of Business, Management, and Social Studies (JBMS) website. Chatbots have gained prominence for improving online interactions and information retrieval. The chatbot's development followed a structured prototype methodology, including Requirement Gathering, Prototype Building, Requirement Refinement, Customer Evaluation, and Design and Implementation. User Acceptance Testing (UAT) scored an average of 4.14, signifying high user satisfaction. UAT results showed positive user experiences and satisfaction with the chatbot. Integration of OpenAI API improved information extraction from journal articles and personalized article recommendations. Stakeholder feedback from JBMS's CEO, students, and UMN lecturers affirmed high satisfaction levels. Future research will refine the chatbot's features to align better with user needs, solidifying its role as an innovative tool for information retrieval within JBMS, and enhancing user service

PENERAPAN TEKNOLOGI INTEGRATING FISH AND PLANT CULTURE UNTUK MENINGKATKAN KETAHANAN PANGAN KELUARGA PADA MASA PANDEMIC WABAH COVID-19 DI DESA CAHAYA NEGERI KABUPATEN SELUMA

Telah dilakukan kegiatan pengabdian kepada masyarakat (PPM) dengan tujuan untuk menerapkan teknologi tepat guna integrating fish and plant culture untuk meningkatkan ketahanan pangan keluarga pada masa pandemic Covid-19. Kegiatan PPM ini dilaksanakan dengan metode pelatihan, demonstrasi, dan pendampingan. Pelaksanaan pelatihan dibagi menjadi 2 sesi yaitu sesi pertama pemaparan materi dengan menggunakan metode ceramah, demonstrasi, dan diskusi. Sesi ke dua pendampingan kepada untuk menerapkan teknologi tersebut. Instrument yang digunakan dalam kegiatan PPM ini adalah angket untuk menjaring data respon peserta terhadap kegiatan pelatihan yang telah dilaksanakan.  Kegiatan pelatihan ini melibatkan 15 orang warga dari desa bukit peninjauan 1 cahaya negeri dengan tetap mematuhi protocol klesehatan. Jumlah peserta dibatasi mengingat kita harus menerapkan social distancing dan menghindari kerumunan. Perkembangan ikan lele dan sayuran diukur melalui observasi langsung. Berdasarkan hasil kegiatan pelatihan diketahui bahwa media untuk menerapkan teknologi integrating fish and plant culture berhasil dibuat. Berdasarkan hasil angket respon diketahu bahwa rata-rata 93% dari total peserta sangat setuju bahwa kegiatan pelatihan yag telah dilakukan memberikan banyak manfaat khusus nya untuk pemenuhan kebutuhan pangan keluarga terutama dimasa pandemic. 87% dari total peserta pelatihan menyatkan bahwa mereka dapat memahami dengan baik materi yang telah disampaikan. Peserta pelatihan menyatakan bahwa teknologi yang diajarkan didalam kegiatan pelatihan mudah untuk diterapkan secara mandiri dengan biaya yang relative rendah dan pemeliharaan yang lebih mudah. Berdasarkan hasil observasi, pertumbuhan ikan lele dalam media ember dan pertumbuhan sayuran dalam media netpot relative sangat baik. Berdasarkan hasil dan pembahsan dapat disimpulkan bahwa teknologi tepat guna berupa integrating fish and plant culture dapat menjadi solusi permasalahan ketahanan pangan keluarga dimasa pandemic covid-19 karena mudah untuk diterapkan, biaya reatif murah, pemeliharaan yang relative mudah