Publication Search

60,150 articles from 484 journals · 1,579 citations tracked

Showing 141-160 of 1,185

Analytics

Hilmi Satria Himawan; Verra Rizki Amelia; Anggun Permata Husda; Rahayu Alkam

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The interval between 2018 and 2025 represents a defining epoch in financial assurance, characterized by a systemic collision between traditional audit methodologies and the exponential sophistication of fraudulent actors. This research employs a comprehensive library research methodology, utilizing Systematic Literature Review (SLR) to evaluate the evolving landscape of audit and fraud. The study traces the theoretical migration from Cressey’s Fraud Triangle to multidimensional frameworks like the Fraud Pentagon, which emphasizes the roles of arrogance and competence. Through a forensic examination of catastrophic audit failures including Wirecard, FTX, and the emerging risks of crypto-assets, the research identifies recurring patterns of auditor failure in assessing operational risks and internal controls. Furthermore, the report analyzes the dual-edged impact of Artificial Intelligence (AI); while machine learning algorithms offer enhanced detection capabilities, the rise of Generative AI (GenAI) and deepfake technology has empowered perpetrators to execute sophisticated "synthetic reality" frauds. The study critically evaluates regulatory responses, particularly the revision of International Standard on Auditing (ISA) 240, which mandates a more proactive "fraud lens." The findings suggest that the auditing profession faces an existential crisis of relevance, necessitating a fundamental shift toward a forensic mindset supported by advanced technological integration.

Samuel Martin; Nasywa Qansha Azzahra; Tia Dwi Putri; Dinda Erliana NP; Afni Karim +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Public speaking is an essential communication skill that plays a crucial role in enhancing self-confidence, delivering ideas effectively, and fostering social participation. However, many women in rural areas still lack opportunities to develop this skill due to limited access to training, gender stereotypes, and minimal experience in public forums. These challenges lead to low levels of women’s involvement, particularly housewives who are members of PKK, in community activities and decision-making processes at the local level. This study aims to examine the impact of public speaking training on improving the knowledge, self-confidence, and social participation of PKK mothers in Nagari Sumpur Kudus. The research employed a descriptive qualitative method with a participatory approach through interactive lectures, speaking practice simulations, reflective discussions, participatory observations, and qualitative evaluations. Data were analyzed using data reduction, data display, and conclusion drawing based on field notes, observations, and participants’ feedback. The findings indicate that the training successfully improved participants’ understanding of basic public speaking techniques, including intonation, eye contact, body language, and structured idea delivery. Furthermore, the participants experienced significant growth in self-confidence, courage to speak in front of groups, and motivation to continuously practice their communication skills. The interactive and supportive learning atmosphere also strengthened collaboration and solidarity among PKK members. Thus, public speaking training not only enhances individual competencies but also contributes to women’s empowerment and their active participation in community development at the village level.  

Hartanti Hartanti; Alifiani Alifiani; Anies Fuady

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Training on creating Heyzine-Canva-based e-book learning media through the Subject Teacher Working Group (MGMP) aims to improve teachers' professional competence in facing educational demands and digital technology integration. This training activity is designed using demonstration, hands-on practice, and group discussion methods, so that it can accommodate various levels of technology mastery among teachers. Through this training, teachers are guided to develop interactive e-books, learning videos, and innovative digital quizzes using the Heyzine and Canva platforms. The training results show a significant improvement in teachers' skills in utilizing digital media, confidence in integrating technology into learning, and motivation to continue innovating. Additionally, this training also encourages collaboration among teachers and builds a professional network that supports continuous development. Challenges faced, such as variations in technology skills and device limitations, are addressed through ongoing mentoring and further training. This training contributes to improving the quality of learning, student engagement, and supports the achievement of national education goals in the digital era.

Maulani Rizqi; Intan Nadilah; Ahmadil Hamdi; Nikken Prima Puspita; I Gede Adhitya Wisnu Wardhana

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the understanding of students at State Senior High School 2 Mataram regarding information security by introducing the concepts of coding and cryptography in digital messages. The rapid use of messaging applications among teenagers makes students increasingly vulnerable to cyber threats, necessitating education on how data protection works in online communication. This program is implemented using a descriptive method consisting of planning, implementation, and evaluation stages. The material covered includes basic cryptography concepts, end-to-end encryption mechanisms, and the practical process of the Diffie–Hellman key exchange thru the interactive simulation "Alice and Bob." Learning is designed contextually and participatively so that students can connect theory with the digital applications they use every day. The evaluation results showed an improvement in students' understanding, reflected in their active participation, ability to answer questions, and adequate post-test scores. This activity not only strengthens digital security literacy but also raises students' awareness of the importance of protecting personal data in online communication. This program is expected to be the beginning of more sustainable digital security learning development in the school environment.

Maulani Rizqi; Intan Nadilah; Ahmadil Hamdi; Nikken Prima Puspita; I Gede Adhitya Wisnu Wardhana

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the understanding of students at State Senior High School 2 Mataram regarding information security by introducing the concepts of coding and cryptography in digital messages. The rapid use of messaging applications among teenagers makes students increasingly vulnerable to cyber threats, necessitating education on how data protection works in online communication. This program is implemented using a descriptive method consisting of planning, implementation, and evaluation stages. The material covered includes basic cryptography concepts, end-to-end encryption mechanisms, and the practical process of the Diffie–Hellman key exchange thru the interactive simulation "Alice and Bob." Learning is designed contextually and participatively so that students can connect theory with the digital applications they use every day. The evaluation results showed an improvement in students' understanding, reflected in their active participation, ability to answer questions, and adequate post-test scores. This activity not only strengthens digital security literacy but also raises students' awareness of the importance of protecting personal data in online communication. This program is expected to be the beginning of more sustainable digital security learning development in the school environment.

Risko Nur Rizqi; M. Hakam Al Kautsar; Oktaviano Rifky Ramadhani; Ilham Albana

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The dynamics of student organization structure have significant implications for talent retention and student career development. This study aims to comparatively analyze the influence of centralization and decentralization structures in the Information Technology Study Program Student Association on the effectiveness of talent retention strategies and career development capacity. The research method uses a quantitative approach with a comparative design involving 120 respondents selected through purposive sampling technique with criteria of at least one period of organizational experience. Data collection instruments use structured Likert scale questionnaires that have been tested for validity and reliability with Cronbach's Alpha values above 0.80. Data analysis uses Structural Equation Modeling and independent sample t-test to compare both structural models. The results show that the decentralization structure has a strong significant effect on talent retention with a path coefficient of 0.628 compared to centralization of 0.312. Comparative analysis identifies substantial differentiation in all dimensions of career development with the decentralization structure consistently outperforming centralization, especially in the aspect of decision-making autonomy. The findings confirm that the distribution of authority in decentralization creates a learning ecosystem that facilitates diversification of leadership experiences and strengthens students' organizational commitment through participatory empowerment mechanisms.

Ni Wayan Riska Handayani; Luh Made Dwi Wedayanthi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Gross motor development is an essential aspect of early childhood education because it contributes to body coordination, balance, muscle strength, and children’s readiness for physical activities. One of the activities that can be used to stimulate gross motor skills is dancing, particularly regional creative dance. This community service program aims to implement the Janger creative dance as a medium to develop gross motor skills in kindergarten group B children. The method used was evaluative with the CIPP model (Context, Input, Process, Product), involving observation, interviews, and documentation. The activity was carried out once a week through stages of rhythm introduction, basic movements, body coordination, and simple dance sequences. The results showed that more than 80% of the children experienced improvement in aspects of balance, movement coordination, agility, and large muscle control. In addition, the activity also enhanced children's self-confidence, courage, and social interaction. Therefore, the Janger dance is proven to be effective as a gross motor stimulation and is suitable to be used as a culturally based learning strategy in early childhood education.

Ni Wayan Riska Handayani; Luh Made Dwi Wedayanthi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Gross motor development is an essential aspect of early childhood education because it contributes to body coordination, balance, muscle strength, and children’s readiness for physical activities. One of the activities that can be used to stimulate gross motor skills is dancing, particularly regional creative dance. This community service program aims to implement the Janger creative dance as a medium to develop gross motor skills in kindergarten group B children. The method used was evaluative with the CIPP model (Context, Input, Process, Product), involving observation, interviews, and documentation. The activity was carried out once a week through stages of rhythm introduction, basic movements, body coordination, and simple dance sequences. The results showed that more than 80% of the children experienced improvement in aspects of balance, movement coordination, agility, and large muscle control. In addition, the activity also enhanced children's self-confidence, courage, and social interaction. Therefore, the Janger dance is proven to be effective as a gross motor stimulation and is suitable to be used as a culturally based learning strategy in early childhood education.

Windi Astuti; Windi Astuti; Bambang Irawan; Nur Ariesanto Ramdhan

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

The development of social media platforms like TikTok has created new spaces for digital economic activities, including the practive of thrifting, which has now become a trend among the public. However, government policies that block these activities have sparked various public reactions. This study aims to analyze public sentiment regarding the issue of thrifting bans on the TikTok platform using the Bidirectional Long Short-Term Memory (Bi-LSTM) method. This method was chosen because it can understand text context from both directions, allowing it to capture deeper semantic meaning. The dataset consist of 4,000 TikTok user comments collected through a crawling process. The research stages include data preprocessing, sentiment labeling, splitting training and test data, training the Bi-LSTM model, and evaluating performance using accuracy, precision, recall, and F1-score metrics. The research results show that the Bi-LSTM model achieved an accuracy of 86.15%, with stable classification performance and minimal error rate. These findings indicate that Bi-LSTM is effective for sentiment analysis of public opinions on Indonesian language social media, particularly on context specific policy issues. Further development can be carried out by adding pre-trained embeddings or attention mechanisms to improve the model’s performance.

Arrayan Mukti; Hana Fitri; Isna Laily Istiqomah; Selfi Ana Andriyanti; Ainnayya Nayla Daffani +4 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Children living in orphanages face various psychological pressures, such as the loss of attachment figures, unstable social dynamics, and difficulty expressing emotions adaptively. These conditions require appropriate coping strategies to build emotional resilience. This community service activity utilizes a Service Learning (SL) approach, which integrates academic learning with community service. It aims to provide psychoeducation on emotions and coping strategies, and implements expressive writing as a means of emotional processing. The activity methods included interactive lectures, a pretest and posttest to measure understanding, an expressive writing therapy session, and a reflective interview at the end of the activity. Results showed an increase in understanding of emotions and coping strategies, as evidenced by improved posttest scores. Furthermore, expressive writing helped children express previously suppressed emotions, reduced psychological tension, and fostered a sense of relief, calm, and insight into personal problems. Overall, expressive writing has proven effective as a coping strategy in building emotional resilience in orphanage children, and the Service Learning approach has the potential for sustainable application in psychosocial support programs.

Andin Ayu Oksilia Ramadhani; Andin Ayu Oksilia Ramadhani; Bambang Irawan

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Tourism is one of the sectors that plays an important role in boosting economic growth through travel activities and destination exploration. Tourists' preferences for nature-based tourism options, such as mountain hiking or beach tourism, are influenced by various factors, ranging from personal experiences and recreational interests to social characteristics. Therefore, a technology-based approach is needed to predict destination choice tendencies more accurately. As artificial intelligence technology develops, deep learning methods have been widely used in classification processes due to their ability to process large amounts of data and recognize complex patterns. In this study, a Multilayer Perceptron (MLP) model is used to classify tourists' preferences between mountain or beach destinations based on a survey dataset. The research stages include data processing, data splitting using a train-test split, model training, and performance evaluation using accuracy, precision, recall, and F1-score. The test results show that the MLP model is capable of achieving an accuracy rate of 99%, confirming that deep learning methods are effective in automatically mapping tourism preference trends. This research is expected to serve as a basis for the development of more personalized travel destination recommendation systems, as well as to support tourism management in formulating targeted promotional strategies.

Ni Wayan Artiniasih; Luh Made Dwi Wedayanthi

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to introduce basic English vocabulary to Kindergarten students through the medium of bilingual songs. The background of this activity is the limitation of interactive learning media and the dominance of traditional methods that are less attractive for early childhood. Bilingual songs were chosen because they have a simple rhythm, easy to remember lyrics, and are able to create a fun and contextual learning atmosphere. The method used is the Participatory Action Learning System approach which includes the preparation stage, flexible action, and reflection. Bilingual songs are inserted at the transition moments of class activities and combined with simple movements to stimulate natural vocabulary acquisition. The results of the observations showed a significant improvement in children's language skills: most students were able to remember new vocabulary, enthusiasm for learning increased, and active participation in singing together was higher. Teachers also reported that the use of bilingual songs helped keep children's attention and created a positive learning atmosphere. Overall, this activity proves that bilingual songs are an effective, fun, and appropriate medium for children's developmental stages to strengthen mastery of basic English vocabulary. This program is recommended to be applied continuously in daily learning activities in kindergarten classrooms.

Rijaal Qurrota A’yuni; Dea Nurazizah; Bayu Cahyadi; Abdul Rohman; Hasni Radhwatul Awaliyah

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The phenomenon of children not attending school in Situhiang Village is still a serious problem that has an impact on the social, emotional, and sustainable development of children's education. This service program aims to design and implement mentoring based on the Asset Based Community Development (ABCD) approach by involving parents, teachers, and the community as the main subjects in overcoming the causes of children not attending school. The ABCD method is used through the stages of asset mapping, expectation formulation, strategy design, action plan determination, and implementation of continuous mentoring. The results of the activity showed that the main causes of school absenteeism were related to children's negative experiences, family economic conditions, and social environmental pressures. Mentoring has succeeded in increasing parental awareness, strengthening community support, and creating a safer, more comfortable, and child-friendly learning environment. This program also fosters the collective commitment of residents to maintain the sustainability of education through the formation of education care groups. These findings confirm that community empowerment through an asset-based approach is effective in reducing children's risk of school dropouts, increasing primary education participation, and encouraging children's social inclusion in the community.

Mira Istiana; Eveline Siregar; Tuti Iriani

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This systematic literature review examines research trends in problem-based learning (PBL) within blended learning contexts by analyzing 64 peer-reviewed articles from Scopus database published between2020-2024. Using PRISMA methodology, this study identifies key patterns including the dominance of medical education contexts (71.9%), the significant impact of COVID-19 pandemic on pedagogical innovations, and the prevalence of experimental research designs (34.4%). Findings reveal that blended learning emerged as the most researched approach (61%), followed by online/distance learning (23%) and flipped classroom models (11%). The analysis indicates increasing publication trends in 2022 and 2024, with Education Sciences and BMC Medical Education as leading publication venues. This review highlights research gaps in engineering and technology education contexts, limited exploration of long-term learning outcomes, and insufficient mixed-methods studies. These findings provide valuable insights for educators, researchers, and policymakers in designing effective learning strategies that integrate problem-based and blended learning approaches in diverse educational settings.

Satriadi Satriadi; Ferry Siswadhi; Fitri Rezeki; Elondri Elondri; Andini Dwi Pratiwi +1 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Kampung Glam as a heritage area in Singapore faces modernization challenges that have the potential to shift local cultural identity. Service learning is applied to bridge cultural preservation efforts with community education through the collaboration of students, communities, and cultural stakeholders. The purpose of this activity is to strengthen cultural education, increase awareness of the younger generation, and support the sustainability of the creative economy based on local values. The methods used include needs mapping, collaborative solution design, implementation of cultural workshops, and sustainability evaluation. The results showed that students gained contextual experience on heritage management, while the local community was helped through educational materials, mentoring, and strengthening of cultural narratives. This activity also increases the understanding of the importance of a balance between the preservation of historical values and the development of the modern economy. In conclusion, service learning is effective as an educational approach and community empowerment in maintaining cultural identity. It is suggested that the program be continued with the development of cultural education modules and long-term partnerships to strengthen sustainability.

Satriadi Satriadi; Ferry Siswadhi; Fitri Rezeki; Elondri Elondri; Andini Dwi Pratiwi +1 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Kampung Glam as a heritage area in Singapore faces modernization challenges that have the potential to shift local cultural identity. Service learning is applied to bridge cultural preservation efforts with community education through the collaboration of students, communities, and cultural stakeholders. The purpose of this activity is to strengthen cultural education, increase awareness of the younger generation, and support the sustainability of the creative economy based on local values. The methods used include needs mapping, collaborative solution design, implementation of cultural workshops, and sustainability evaluation. The results showed that students gained contextual experience on heritage management, while the local community was helped through educational materials, mentoring, and strengthening of cultural narratives. This activity also increases the understanding of the importance of a balance between the preservation of historical values and the development of the modern economy. In conclusion, service learning is effective as an educational approach and community empowerment in maintaining cultural identity. It is suggested that the program be continued with the development of cultural education modules and long-term partnerships to strengthen sustainability.

Maria Viviana Nurak Lewar; Sahrul Hidayat; Tibertha Archangela Ghiriani; Helena Aprilia Andini; Agustinus Irfanto +1 more

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This report aims to describe the application of transformational leadership and its influence on the organizational communication climate at the St. Francis Xaverius Maumere Forestry and Arts Vocational School. Using a descriptive narrative method through interviews and observations, this report illustrates how principals are implementing transformational leadership in school management. The results of the study show that school principals are able to provide inspiration through example, motivation, and continuous support to teachers and education staff. This leadership practice is reflected in the giving of trust, the involvement of teachers in decision-making, and the encouragement to innovate in the learning process. The organizational communication climate in schools is considered open, transparent, and supportive, so that teachers and staff feel comfortable conveying ideas, criticisms, and suggestions without fear. Effective communication between leaders, teachers, and staff helps strengthen teamwork and increase a sense of ownership of the school's vision and mission. Thus, transformational leadership plays an important role in creating a positive organizational communication climate and supporting the improvement of performance and quality of education in schools.

Satriadi Satriadi; Agus Purnomo Sidi; Endarwita Endarwita; Ai Salsa Agustina; Dinda Tiara Kasih +1 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The Rumah Merah Melaka heritage tourist area has an important historical value, but the information received by tourists about its historical value is still limited, so the understanding gained by tourists is not optimal. This community service activity aims to increase the historical literacy of tourists and the involvement of local business actors in cultural preservation through the provision of educational media and mentoring with participatory methods oriented to the needs of the target community. The implementation stages include observation to identify the information needs of tourists and the role of local communities, the preparation of historical educational media according to the socio-cultural context, the implementation of direct education to tourists, and the assistance of local business actors as independent distributors of cultural information. The results show an increase in tourists' interest in the historical information provided, changes in tourist behavior in paying attention to cultural values, and the active participation of local business actors in the delivery of historical information. This program is expected to contribute to improving the quality of tourism experiences, strengthening the capacity of local communities, and supporting the sustainability of heritage preservation through collaboration between the community, local business actors, and visitors.

Muhammad Nor; Jumrodah Jumrodah

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to introduce and train students in the process of making AromaKara, a natural air freshener made from kitchen spices as a substitute for artificial fragrances containing volatile organic compounds (VOCs). The method applied in this community service activity is the Participatory Action Research (PAR) method, namely training and direct instruction which was carried out on Thursday, November 20, 2025, at 07.00 WIB at MTsN 1 Palangka Raya City, with a focus on 32 students in grades 8-1. The results of this activity showed an increase in students' understanding of the risks of using synthetic fragrances, the benefits of using natural ingredients, and environmental awareness. Students were also able to make Aromakara products independently and showed high interest during the activity. This training played a role in strengthening students' environmental literacy, scientific literacy, and entrepreneurial interests. Overall, this community service activity demonstrated the effectiveness of experiential learning in the MBKM program and the potential for sustainable development within the school environment.

Naja Alwi Mawardy; Purwanto Purwanto; Nedya Varchaty

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve Arabic language skills through creative learning strategies based on educational games designed for the learning aspects of maharah istima', kalam, qira'ah, kitabah, and qawa'id learning. Mastery of maharah al-'arabiyah at the Madrasah Aliyah level still faces various obstacles. Mainly low learning motivation, lack of method variation, and dominated by textual learning approaches. This activity was carried out at the Madrasah Aliyah Swasta Terpadu Permata Umat, Trenggalek using qualitative methods through observation, interviews, direct mentoring, and documentation of student activities during the training process. The results of this community service program show that the implementation of educational games such as matching games, interactive dialogues, istima' habits, kitabah habits, roleplay games, guessing games, and grammar materials (nahwu and sharaf) combined with a reward system can foster and increase active participation, courage to speak, and increase student motivation in learning Arabic. This activity emphasizes that educational games are an effective approach in improving Arabic language competency in the madrasah environment.