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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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PERTUMBUHAN TANAMAN BAYAM BRAZIL (Althernanthera sisso hort) YANG DIPUPUK MENGGUNAKAN PUPUK ORGANIK CAIR BERBASIS SLURRY REAKTOR BIOGAS
Mediagro: journal of agricultural sciences
Vol 20
, No 3
(2025)
Organic fertilizers have begun to be widely used in agriculture as an effort to restore soil productivity. One example of organic fertilizer is liquid organic fertilizer which has been widely applied to support the growth of cultivated plants because of the abundance of sources and benefits. Slurry-based liquid organic fertilizers, especially from human waste, have not been widely used as research. The main raw material of this fertilizer is human waste bio-slurry and the plant that is tested is...
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Inovasi Perencanaan Anggaran Belanja Kegiatan Melalui Sistem Informasi Pemerintahan Daerah (SIPD) di Badan Kesatuan Bangsa dan Politik Kabupaten Sidoarjo
Public Service And Governance Journal
Vol 6
, No 1
(2025)
This study examines the implementation of the Regional Government Information System (SIPD) for budget planning of activity expenditures at Bakesbangpol Sidoarjo. SIPD, an integrated system, aims to enhance the effectiveness and efficiency of planning and budgeting in accordance with the Ministry of Home Affairs Regulation Number 70 of 2019. Using a qualitative approach with observations, interviews, and document studies, the research reveals that SIPD offers advantages such as data synchronizat...
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Evaluasi Efektivitas dan Efisiensi Standard Operating Procedure (SOP) dalam Penerimaan Calon Penghuni Baru di Rusunawa Wonocolo Kabupaten Sidoarjo
Public Service And Governance Journal
Vol 6
, No 1
(2025)
This study aims to evaluate the effectiveness and efficiency of Standard Operating Procedure (SOP) implementation in the new tenant admission process at Rusunawa Wonocolo, Sidoarjo Regency. This research employs a qualitative method using a literature review and observation approach, analyzing official documents, journals, and internship data. The findings reveal that SOP implementation at Rusunawa Wonocolo has not been fully effective or efficient. This is evidenced by inconsistencies between w...
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Gambaran Asam Urat dan Implikasinya terhadap Kesehatan pada Mahasiswa Universitas Halu Oleo
Irma Yunawati
; Nurnashriana Jufri
; Wa Ode Salma
; Minnati Zulfa Anika
; Cantika Alisyah
; Dera Kalvio Nita
; Amalia Darma Munandar
; Della Apriliana Pratiwi
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 4
, No 1
(2025)
Uric acid is the end product of purine metabolism which can cause hyperuricemia if levels increase. Hyperuricemia, if left untreated, can cause joint inflammation, pain, and various other health problems. This study aims to evaluate Halu Oleo University students' understanding of gout and its impact on health. Using a quantitative approach and analytical descriptive design, this research involved 50 randomly selected respondents. Examination of uric acid levels is carried out by taking blood sam...
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Pengaruh Perceived Ease of Use Terhadap Online Shopping Intention dengan Perceived Value sebagai Mediasi
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 3
, No 1
(2025)
This study aims to examine the effect of Perceived Ease of Use on Online Shopping Intention with Perceived Value as a mediating variable among Tokopedia users. A quantitative explanatory method was employed, analyzing data from 110 respondents using Partial Least Square-Structural Equation Modeling (PLS-SEM). The findings revealed that Perceived Ease of Use positively and significantly influences Online Shopping Intention; Perceived Ease of Use significantly influences Perceived Value;Perceived...
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Penerapan Sekolah Ramah Anak Dalam Menanamkan Komunikasi Efektif Peserta Didik dan Guru di Sekolah Dasar
Heri Irawan
; Meila Rizka Rahmawati
; Berliana Aventina Kavita Ayudia Devani
; Muhammad Nofan Zulfahmi
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 1
(2025)
This study aims to analyze the implementation of child-friendly schools at the elementary school level, as a form of instilling effective communication between students and teachers. The method used in this study is a literature study by reviewing several scientific sources, journals, and articles. The implementation of child-friendly schools is a program that is aligned by the government in order to help with problems in the world of education so that a pleasant learning and teaching situation...
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Peran Kurikulum Merdeka dalam Membentuk Akhlak Siswa Sekolah Dasar
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 1
(2025)
The Merdeka Curriculum is a new innovation in the Indonesian education system which aims to give students the freedom to learn and emphasizes the importance of building character and moral values. This study investigates how a free curriculum contributes to the moral formation of students in elementary schools. Relevant sources, such as books, scientific articles and educational policy documents, were collected and analyzed through the literature study method in this research. This research foun...
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Non-Verbal Cues in Interactive Systems: Enhancing Proactivity through Winking and Turning Gestures
Binti Anas, Siti Aisyah
; Mazran bin Esro
; Ahamed Fayeez bin Tuani Ibrahim
; Yogan Jaya Kumar
; Vigneswara Rao Gannapathy
; Yona Falinie binti Abd Gaus
; R. Sujatha
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 1
(2025)
This investigation investigates the extent to which proactive behaviours in interactive objects—specifically animated eyes that exhibit behaviours such as blinking and turning—improve user interaction. Through a two-phase process, we investigate the influence of these behaviors on users’ perceptions of proactivity in both physical and virtual environments. In Phase I, we conducted a real-world study using a tangible box with animated eyes to evaluate user responses to expressive behaviours in si...
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Validitas Modul Ajar Pada Materi Adab Bersosial Media dalam Pandangan Islam di Kelas 8 MTS Terpadu Berkah
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 1
(2025)
The rapid development of digital technology demands character education as well as ethical guidelines for interacting in social media, especially social media manners in Islamic views at Berkah Integrated MTs Palangkaraya. This study aims to assess the validity of teaching modules on adab social media in the view of Islam for class VIII students of MTs Terpadu Berkah. The research method used is Research and Development (R&D) with the ADDIE model at the analysis and design stages. Validation...
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