Literature Review : Influence Audit Forensics, Proactive Fraud Audit, Good Corporate Governance, Financial Reporting Compliance, Organizational Culture, Resource Competence Man and Whistleblowing Against Fraud Prevention
(Rani Fitria, Putri Melani, Wiwik Apriani, Handriyani Dwilita)
DOI : 10.62951/ijecm.v2i1.456
- Volume: 2,
Issue: 1,
Sitasi : 0 17-Jan-2025
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| Last.13-Aug-2025
Abstrak:
This study aims to analyze the role of forensic audit, proactive fraud audit, good corporate governance (GCG), financial reporting compliance, organizational culture, human resource (HR) competency, and whistleblowing system in preventing fraud. The method used is a literature review with data sources from academic literature, scientific journals, and reliable reports. The results of the analysis show that forensic audit is effective in identifying and resolving fraud cases through in-depth investigations of the organization's financial system. Proactive fraud audit supports early detection by analyzing potential risks before violations occur. Good GCG implementation increases transparency and accountability, while compliance with financial reporting helps maintain data integrity and prevents manipulation. An organizational culture that prioritizes ethics and integrity, as well as adequate HR competency, creates a strong foundation to minimize the risk of fraud. In addition, a safe and confidential whistleblowing system allows for fearless reporting of violations, thereby strengthening early detection. The combination of these factors forms a comprehensive and effective approach to preventing fraud, providing significant benefits to organizations in building stakeholder trust and maintaining the sustainability of their operations .
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2025 |
Penyimpangan Seksual Menelusuri Kontroversi dalam Identitas LGBT
(Annisa Hafid, Aulia Ratna Sari, Talisha Mustika Zahrani, Sri Mulyeni)
DOI : 10.58192/populer.v4i1.2956
- Volume: 4,
Issue: 1,
Sitasi : 0 17-Jan-2025
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| Last.22-Jul-2025
Abstrak:
LGBT identity has become a focus of debate that triggers controversy related to the conflict between ther ole of tradition and modernity in defending human rights, as well as sexuality. This research discusses the controversy generated by LGBT identity in society with the main focus on highlighting the different perspectives on LGBT identity and sexual orientation. Using various sources of articles and journals that have been analyzed for this research, the result show that controversies caused by LGBT groups are often due to the clash between traditional perspectives and modern views on identity and freedom of individual rights. This explains how diverse perspectives on objective content shape cultural discourse and influence wise behavior on matters related to human rights and social justice.
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2025 |
Peran Al-Qur’an dan Sunnah sebagai Sumber Hukum Ekonomi Syariah
(Aura Lika Cahyani Andi Sufarid, Andi Maharani Erwin, Muhammad Ali Afsar, Kurniati Kurniati)
DOI : 10.61132/akhlak.v2i2.650
- Volume: 2,
Issue: 2,
Sitasi : 0 17-Jan-2025
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| Last.06-Aug-2025
Abstrak:
The implementation of Islamic economics in the modern financial system is an effort to create an economic system that is fair, transparent, and sustainable, based on the principles taught in the Qur'an and Sunnah. The main principles of Islamic economics, such as the prohibition of riba (interest), fairness in transactions, zakat, the prohibition of gharar (uncertainty), and the balance in wealth distribution, provide a strong foundation for the formation of a more inclusive and social economic system. However, its implementation in the era of globalization faces various challenges, such as the lack of uniformity in Islamic legal standards across countries, differences in legal interpretations, and the integration of new technologies like fintech, blockchain, and cryptocurrency, which often conflict with Islamic principles. One solution that can be pursued is the development of Sharia-compliant digital financial products that adhere to the principles of fair and transparent transactions. On the other hand, Islamic financial institutions need to improve operational efficiency and strengthen the Sharia Supervisory Board (SSB) to ensure that financial products are in line with Sharia principles. Education and training in Islamic economics are also key to building a better understanding and accelerating the adoption of Islamic economic principles in the global financial system. Through close collaboration between Islamic financial institutions, regulators, and educational institutions, it is hoped that Islamic economics can provide a more ethical and sustainable alternative in the international market.
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2025 |
Pelatihan Pembuatan Interior Ruang Keluarga dengan Konsep Kontemporer pada Sekolah SMK (BM) Pab 3 Medan Estate
(Rani Hermita, Juli Atika, Anggi Ayumi C)
DOI : 10.62383/ekspresi.v2i1.512
- Volume: 2,
Issue: 1,
Sitasi : 0 16-Jan-2025
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| Last.27-Jul-2025
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The design of a family room with a contemporary concept aims to create a comfortable, functional, and aesthetic space according to the needs of the user. The contemporary concept prioritizes a simple, clean, and flexible design by combining modern materials such as glass, metal, and concrete with natural elements such as wood and stone. The selection of neutral colors is combined with bold color accents to give a dynamic impression. The layout of the room is designed to be efficient with comfortable circulation and the use of minimalist and multifunctional furniture. Natural lighting is maximized through the use of large openings, supported by warm artificial lighting to create a comfortable atmosphere. The integration of smart home technology is also applied to increase the comfort and ease of use of the space. The design results are expected to produce a family room that is modern, functional, and supports interaction between family members.
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2025 |
The Effect of Health Education on Oxytocin Massage and Exclusive Breastfeeding on the Motivation of Exclusive Breastfeeding Mothers in the Working Area of Karang Ayu Health Center, Semarang.
(Qomariyah Qomariyah, Kristina Maharani)
DOI : 10.62951/ijhsb.v2i1.238
- Volume: 2,
Issue: 1,
Sitasi : 0 16-Jan-2025
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| Last.13-Aug-2025
Abstrak:
Breast milk is a baby's main food that should be given exclusively for 6 months. The thing that can increase breast milk production is by doing oxytocin massage. The purpose of this study was to determine the effect of health education on Oxytocin Massage and Exclusive Breastfeeding on the Motivation of Exclusive Breastfeeding Mothers in the Working Area of Karang Ayu Semarang Health Center. This type of research is a Quasi Experiment, using an extended Pretest-Postest Group design approach involving one experimental group and one control group. The population in this study were all pregnant women at the Karang Ayu Semarang Health Center from January to March 2021. Samples were taken according to the inclusion and exclusion criteria. The results of the Wilcoxon test gave a P value of 0.000, meaning that there was an effect on the motivation of respondents before and after being given health education.
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2025 |
Peran UMKM Dalam Pembangunan Dan Kesejahteraan Masyarakat Kelurahan Desa Saringembat, Kabupaten Tuban
(Citra Nia Ramadhani, Maharani Ikaningtyas)
DOI : 10.61132/aspirasi.v3i1.1415
- Volume: 3,
Issue: 1,
Sitasi : 0 16-Jan-2025
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| Last.06-Aug-2025
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MSMEs (Micro, Small, and Medium Enterprises) play a significant role in supporting economic development and improving community welfare, especially in rural areas like Saringembat Village, Tuban Regency. This community service aims to empower local MSMEs through skill training, enhancing market access, and utilizing simple technologies to help them grow their businesses. The activities involve direct assistance to MSME actors in the fields of crafts, culinary arts, and local agriculture. The outcomes of these activities demonstrate increased income, business growth, and active community participation in strengthening the local economy. Digitalization, including marketing and business management processes, has also been initiated to help MSMEs become more competitive in the current era. Improving community welfare through this development is expected to contribute directly to sustainable development in Saringembat Village.
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2025 |
Pemanfaatan Hikayat Melalui Model Pembelajaran Contextual Teaching and Learning Sebagai Bentuk Edukasi Tentang Karya Sastra di Kelas X Tekhnik Komputer Jaringan (TKJ) SMK Bina Jaya Palembang
(Rani Syafitri, Hastari Mayrita)
DOI : 10.61132/aspirasi.v3i1.1399
- Volume: 3,
Issue: 1,
Sitasi : 0 14-Jan-2025
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| Last.06-Aug-2025
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Hikayat as a classic work is often not widely understood by vocational school (Vocational High School) students who are related to various aspects such as language, culture and the historical context contained in the saga. Therefore, the researcher wants to solve the problem by researching directly into a class which also carries out teaching assistance activities in accordance with the requirements for completing semester 7. The subject of this research uses classroom action research. The subjects in this research were class X-I Computer Network Engineering (TKJ) students at Bina Jaya Vocational School. This research aims to find out how the use of saga as the level of knowledge of class (Computer Network Engineering), and how after carrying out the Contextual Teaching and Learning (CTL) learning model in analyzing the values contained in the saga text. This research uses a qualitative approach with descriptive methods. The data obtained was carried out through three cycles used in the pre-test-post phase of this research. Cycle I includes planning and implementation (acting), observation (observing), and evaluating (evaluating) learning activities as well as reflection (reflecting).
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2025 |
Implikasi Perkembangan Peserta Didik dalam Pembelajaran di Kelas 6 SD
(Atikah Zahrani Purba, Bintang Mahrani Abdullah, Friska Widia, Hilda Melani Purba, Novia Rahmadani Harahap, Ramadan Lubis)
DOI : 10.62383/katalis.v2i1.1224
- Volume: 2,
Issue: 1,
Sitasi : 0 14-Jan-2025
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| Last.27-Jul-2025
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This research aims to examine the development of 6th grade elementary school children, with a focus on physical, cognitive, emotional, spiritual and social aspects. The research method used is qualitative with a descriptive approach, which focuses on understanding phenomena through observation, interviews and documentation. The research subject is a child named Ahmad Pandi Prasetya, who is now in grade 6 of elementary school. The results showed that Pandi's physical development was within the normal range with a height of 133 cm and a weight of 28 kg. The results showed that the subject's physical development was in accordance with the average age, with a height of 133 cm and a weight of 28 kg. In the cognitive aspect, Pandi showed good drawing skills and was quite good. In the emotional aspect, Pandi is able to recognize and manage his feelings, even though he still needs parental assistance. The spiritual aspect shows that Pandi is still not consistent in his worship, Pandi's worship is still often broken, but Pandi's parents still remind him to continue praying 5 times a day, Pandi's parents also advise Pandi slowly and try to understand Pandi, Pandi's parents believe that if children are told in a gentle way, children will understand and slowly change for the better. In the social aspect, Pandi turns out to be a child who lacks socialization, because Pandi is a child who spends his time at home and rarely leaves the house to socialize, he also has only a few friends. Overall, this research found that the subject's development was still not very good and perfect according to his age stage.
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2025 |
Implementasi Manajemen Pendidikan Kewirausahaan dalam Mewujudkan Siswa yang Mandiri di MAN 2 Langkat
(Siti Rahma, Ahmad Zaki, Khairani Sakdiah)
DOI : 10.61132/jmpai.v3i2.993
- Volume: 3,
Issue: 2,
Sitasi : 0 13-Jan-2025
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| Last.06-Aug-2025
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This study aims to analyze the implementation of entrepreneurship education management in achieving independent students at MAN 2 Langkat. The research uses a qualitative method with a descriptive approach, employing data collection techniques of observation, interviews, and documentation. The findings show that the planning of entrepreneurship education at MAN 2 Langkat is designed with the aim of equipping students with practical skills and independence. This entrepreneurship program includes various practical activities such as Market Day and bazaar exhibitions, providing students with the opportunity to plan and manage their own businesses. The implementation of the program has proven effective in developing students' entrepreneurship skills, such as business planning, capital management, and product marketing. Evaluation of the entrepreneurship program shows positive impacts, with assessments focused not only on the final results but also on the processes students undergo, including initiative, responsibility, and teamwork. However, several aspects still require improvement, such as financial management and enhancing cooperation among students. Overall, this entrepreneurship program has successfully created independent students, ready to face the challenges of the business world.
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2025 |
Literature Review : The Role of Forensic Audit, Investigative Audit, Auditor Competence, Spiritual Intelligence and Information Technology on Fraud Detection
(Abel Desiyanti Manik, Elisa Cici Prisilia, Juana Dewi Maharani, Handriyani Dwilita)
DOI : 10.61132/anggaran.v3i1.1203
- Volume: 3,
Issue: 1,
Sitasi : 0 13-Jan-2025
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| Last.06-Aug-2025
Abstrak:
This study aims to analyze the role of forensic audit, investigative audit, auditor competence, spiritual intelligence, and information technology in detecting fraud. Using a qualitative method with a literature review, the results showed that forensic auditing is effective in detecting and proving fraud through investigative techniques, while investigative auditing focuses on identifying modus operandi and collecting evidence. Auditor competence, which includes technical expertise, accounting, and legal understanding, is critical to uncovering fraud. Spiritual intelligence helps auditors maintain integrity, while information technology supports fraud detection through data management systems and audit software. Synergy between all these factors is necessary to improve fraud detection and prevent further losses to the company. This research is expected to contribute to the development of more effective audit methods to reduce the risk of fraud.
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2025 |