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Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results sho...
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Pengaruh Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Property Dan Real Estate
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0. The total learning sample is worth 100. Based on the learning,...
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Pengaruh Inventory Intensity , Kepemilikan Institusional dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Moderasi
DHARMA EKONOMI
Vol 31
, No 2
(2024)
This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique...
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Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity mod...
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Penerapan Model Project Base Learning Dengan Pendekatan Teaching At The Rigt Level Terhadap Kreativitas Peserta Didik Pada Materi Tata Surya
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 2
(2024)
Penerapan model Project Base Learning untuk meningkatkan kreativitas peserta didik dalam pembelajaran IPA dengan materi tata surya dilatarbelakangi berdasarkan hasil observasi awal penelitian. Tujuan penelitian ini adalah untuk mengetahui adanya peningkatan kreativitas peserta didik dengan menggunkan model Project Base Learning dengan pendekatan berdiferensiasi berupa gaya belajar. Metode penelitian ini menggunkan penelitian tindakan kelas berupa perencanaa, pelaksanaan, dan refleksi. Penelitian...
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PENGUKURAN POSTUR LANSIA YANG MENGALAMI KIFOSIS, LORDOSIS DAN SKOLIOSIS DI DESA BINAAN FISIOTERAPI
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
One of the efforts needed in solving the problems of the elderly is with promotive, preventive, curative, and rehabilitative. One of these services can be provided in certain communities such as built villages that have been managed by Physiotherapy Bachelor Study Program of Faculty of Health Sciences Universitas Muhammadiyah Pekaangan Pekalongan. The role of the physiotherapist here is related to the changes in posture experienced by the elderly that are the impact of changes in the musculoskel...
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Perancangan Panduan Praktikum Larutan Berorientasi Pada Kemampuan Literasi Sains Untuk Pembelajaran IPA
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 2
(2024)
Praktikum pada umumnya dirancang secara khusus agar mahasiswa dapat melakukan eksperimen, kemampuan memecahkan masalah dengan pendekatan ilmiah. Tujuan dalam Penelitian ini adalah untuk mengembangkan panduan praktikum pada mata kuliah larutan yang berorientasi pada literasi sains mahasiswa pendidikan IPA Universitas Bhinneka PGRI dan melihat kelayakan dan kepraktisan dari pengembangan panduan praktikum tersebut. Jenis penelitian ini menggunakan metode Research and Development (R&D) yang diaw...
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TANGGAP STUNTING MELALUI KEGIATAN PENDAMPINGAN PEMBUATAN MAKANAN BERGIZI KEPADA ORANG TUA DI DESA CANGKRING, KABUPATEN LAMONGAN
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Stunting is caused by multi-dimensional factors and not only caused by malnutrition which is experienced by pregnant women and children under five. The most decisive intervention to reduce the prevalence of stunting can be started in the first 1,000 days of life (HPK) of children under five. Lamongan is one of 5 regencies in East Java which has a high stunting rate of 27.5%. Community service activities are carried out to help reduce stunting rates in Lamongan, especially Cangkring Village, this...
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PENERAPAN SIKADESTROPIK UNTUK PENCEGAHAN PENYAKIT KATASTROPIK BAGI KADER POSYANDU LANSIA DESA WIRU KECAMATAN BRINGIN KABUPATEN SEMARANG
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Catastrophic disease is a disease that requires long and high cost medical treatment. Diseases included in the catastrophic group include hypertension, diabetes mellitus, and stroke. In the preliminary study it was found that those with catastrophic diseases were also a group that received serious attention from elderly posyandu cadres in Wiru Village because 366 elderly people in Wiru Village suffered from catastrophic diseases, 305 elderly people had a low economic level out of a total of 610...
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PELATIHAN RESUSITASI JANTUNG PARU-KOMPRESI SAJA PADA SISWA SEKOLAH MENENGAH KEJURUAN KESEHATAN SEBAGAI UPAYA PENINGKATAN BYSTANDER DI MASYARAKAT
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
The incidence of cardiac arrest often occurs in the community but in general, the public does not know what to do if they find a victim of cardiac arrest. Mortality rate due to out of hospital cardiac arrest is still very high, caused by delays in treatment of the victims. The first action to help victim is the cardioplumonary resuscitation. Cardiopulmonary resuscitation training can improve bystander knowledge and skills in performing resuscitation. The aim of this community activity programs a...
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