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FRAUD DETERMINANTS MODERATED BY INDIVIDUAL MORALITY
Paramita, Patricia Dhiana
; Luhgiatno, Luhgiatno
; Adhi, Daniel Kartika
; Nurkholik, Nurkholik
; Wahyuningsih, Panca
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 2
(2025)
This study took the object in the Public Accounting Firm (KAP) in Semarang City, where there is a phenomenon of increasing fraud intensity among public accountants which is motivated by increasing pressure, opportunity and rationalization among them. The purpose of this study is to determine the impact of pressure, opportunity and rationalization partially and simultaneously on fraud, to find out whether individual morality strengthens the impact of pressure, opportunity and rationalization part...
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Pemanfaatan Human Hair dalam Pembuatan Blending Brush Eyeshadow
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 16
, No 2
(2025)
Makeup brushes are essential to help apply makeup. One of the commonly used brushes is the eyeshadow blending brush. Makeup brushes predominantly use synthetic base materials, but human hair can be an alternative replacement. This study aims to determine the manufacturing process, validation of product feasibility, and the level of public favourability. The process of making blending brush eyeshadow consists of the preparation stage of tools, materials, and manufacturing steps. In this study, re...
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Pemberdayaan Masyarakat Dusun Tanjung Mulyo, Desa Bumi Raya, Kecamatan Abung Selatan dalam Penanggulangan Sampah Anorganik
Abdi Geomedisains
Vol 5
, No 2
(2025)
The issue of inorganic waste management, particularly plastic, poses a significant challenge in Dusun Tanjung Mulyo, Desa Bumi Raya, Kecamatan Abung Selatan, Lampung Utara Regency, Lampung Province. This community service program aims to empower residents in managing inorganic waste through eco-brick production training. The methods employed include socialization, hands-on training, and participatory evaluation of the community’s skills in transforming plastic waste into valuable products. The r...
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Digitalisasi Ekonomi Kota Medan: Peran E-Commerce dan Startup Lokal dalam Meningkatkan Pertumbuhan Ekonomi
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 1
(2024)
Economic digitalization has become a key driver of growth in various regions, including Medan City. The development of e-commerce and local startups plays a vital role in this economic transformation by enhancing market access, accelerating product distribution, and creating new job opportunities. E-commerce allows business owners to reach a broader consumer base, while local startups foster innovations tailored to the needs of Medan's society. This paper aims to analyze the role of e-commerce a...
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Membangun Karakter Peserta Didik Sekolah Dasar melalui program 7 Poe Atikan (nyucikeun diri).
Nurfadilah, Arini
; Fajriana, Firda Rahma
; Ridho Wardani, Muhammad Rosyad
; Wahyudin, Dede
; Caturiasari, Jennyta
Jurnal Sinektik
Vol 7
, No 2
(2024)
Purwakarta Regency is one of the regions in West Java that remains focused on restoring local wisdom in its community, one of which is the promotion of the special 7 Poe Atikan Purwakarta program in Purwakarta. Strengthening the implementation of character education in Purwakarta Regency includes several functions of training and mentoring students both inside and outside school according to the level of elementary school education, improving themselves who are empowered, have a strong mentality...
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Teknik Penggunaan Hair Dryer sebagai Alat Pemanas pada Pengeritingan Korean Wave Perm
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 16
, No 2
(2024)
Korean wave perm is the latest trend in curling hair. The price of the tools used is in the range of Rp1,000,000 to Rp5,000,000. The purpose of this research is to replace the digital perm tool with a hair dryer so that production costs can be reduced. The methods used in this research are observation, documentation, interviews, literature, questionnaires and experimental methods. Based on the assessment by 5 expert validators about the feasibility technique of using a hair dryer as a tool in cu...
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Sustainable Groundwater Program through Hologram and WebGIS Based Dissemination: Sustainable Groundwater Program Through Hologram and WebGIS Based Dissemination in Bandarharjo Village, Semarang City
Evin Yulianto
; Fajar Wahyushi Fuedsi
; Cahaya Pramudita
; Astria Rachmadani
; Muhammad Hasan Mustofa
; Vina Nurul Husna
Educate: Journal of Community Service in Education
Vol 4
, No 2
(2024)
The increasingly serious land subsidence in Semarang City, especially Bandarharjo Village, has become a major concern in environmental conservation efforts and the relocation of the area. From various sources, the main factor causing land subsidence in Bandarharjo Village is excessive use of groundwater. In order to mitigate land subsidence in Bandarharjo, the author conducted community service with a dissemination approach, involving various parties in Bandarharjo to work together in mitigating...
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Pengaruh E-Service Quality dan Perceived Value Terhadap Customer Satisfaction Pengguna Aplikasi Flip : (Studi pada Mahasiswa Aktif S-1 dan D-4 Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta)
Amelia Salsa Sabila
; Eka Faradila Yasmin
; Salma Rahmadani
; Saski Aulia
; Umi Widyastuti
; Destria Kurnianti
CiDEA Journal
Vol 3
, No 2
(2024)
This research aims to analyze the effect of E-Service Quality and Perceived Value on Customer Satisfaction in using the Flip application. This study uses quantitative methods by collecting data through a Likert scale questionnaires distributed to active S-1 and D-4 students of the Faculty of Economics and Business State University of Jakarta who are Flip application users. The sampling method applied is purposive sampling, with a final sample of 86 respondents. The data collected was then analyz...
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Analisis Manajemen Pengadaan Obat di Unit Instalasi Farmasi RS : Literatur Review
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 1
(2024)
Good pharmaceutical procurement management can prevent stock shortages, reduce costs, and improve healthcare service quality. However, issues such as medication shortages, delayed procurement, and discrepancies between demand and supply are still common. This literature review aims to analyze pharmaceutical procurement management in hospital pharmacy units. The literature search yielded 10 relevant articles on pharmaceutical procurement management in hospital pharmacy units. The databases used w...
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Implementasi Strategi Pemasaran UMKM Pempek Palembang FC Melalui Media Sosial Instagram
Daniel Antonius Wijaya
; Daniel Antonius Wijaya
; Devita Sari
; Astriani Astriani
; Aidil Ramadhani
; Dian Renita Andiani
; David Fernando
; Tiara Fitari
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 3
, No 1
(2024)
This research aims to implement the marketing strategy of Pempek Palembang FC (Micro, Small, and Medium Enterprises) MSMEs through Instagram social media. Established in May 2022 in Bangka Belitung, Pempek Palembang FC offers Palembang specialty food products, namely pempek and tekwan. Despite its high market potential, this MSME faces serious challenges due to its lack of social media presence, resulting in limited marketing reach. This research used qualitative methods with interviews and obse...
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