Studi Literatur : Pengaruh Manajemen Laba dan Good Corporate Governance (GCG) terhadap Pelaporan Kecurangan Keuangan (Fraud)
(Muhamad Nuralamsah, Aris Eddy Sarwono)
DOI : 10.51903/jupea.v5i1.4563
- Volume: 5,
Issue: 1,
Sitasi : 0 26-Jun-2025
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| Last.23-Jul-2025
Abstrak:
Contemporary business landscapes require openness and responsibility in financial disclosure; however, profit manipulation activities and inadequate corporate governance mechanisms frequently lead to concealed financial misconduct. This systematic review investigates how profit management and governance implementation affect hidden financial irregularities, emphasizing current scholarly works from recent years. Through comprehensive document examination methodology, this research assesses scholarly publications, corporate reports, regulatory frameworks, and pertinent case analyses from repositories such as ScienceDirect, JSTOR, Google Scholar, and Sinta covering the 2019-2024 timeframe. Results demonstrate intricate connections whereby profit management may serve as a regulatory mechanism to minimize fraudulent behaviors when applied appropriately, while governance efficacy is significantly influenced by execution standards. Institutional shareholding and oversight committees demonstrate success in constraining manipulative activities, while alternative formal mechanisms such as independent board members exhibit variable effectiveness. Results suggest that established governance frameworks are inadequate without proper execution, sufficient personnel expertise, and robust corporate culture. This investigation offers important perspectives for policymakers and industry professionals concerning financial misconduct patterns and mitigation approaches
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2025 |
SIMBIOSIS BUDAYA DAN GERAK: ANALISIS HUBUNGAN ANTARA OLAHRAGA PENCAK SILAT DAN NILAI-NILAI KEBUDAYAAN SUNDA
(Nadil Ulum Annafis, Amrul Hayat, Ibnu Sina, Syahriel Fajri, Erpin Erpin, Nasrul Nasrul, Ahdi Muhyi, M. Dzakwan Alamsyah, Muhamad Nur Faqih)
DOI : 10.69714/sq5zef95
- Volume: 2,
Issue: 3,
Sitasi : 0 17-Jun-2025
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| Last.30-Jul-2025
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In the era of globalization that threatens the sustainability of local culture, pencak silat as a traditional Sundanese martial art has a strategic urgency in maintaining the cultural identity of the community. This study aims to analyze the reciprocal relationship between pencak silat and Sundanese culture, as well as to reveal the cultural values ??reflected in the movements and rituals of pencak silat. Using a descriptive qualitative approach with ethnographic methods, the study was conducted at traditional silat schools in Garut and Tasikmalaya through participatory observation, in-depth interviews, and documentation studies. The results of the study indicate that pencak silat not only functions as a sport, but also as a symbolic system that represents values ??such as respect, patience, and spirituality, as well as a medium for cultural inheritance through narratives, music, and ceremonies. These findings strengthen the understanding of pencak silat as a complex and meaningful intangible cultural heritage. This study suggests the need for integration of pencak silat in local education and support for community-based cultural preservation policies. Further studies are recommended to expand the scope of the area and a multidisciplinary approach to enrich perspectives
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2025 |
Edukasi Peningkatan Kesadaran Masyarakat Dalam Menjaga Primitive Horseshoe Crab (Belangkas) Sebagai Biota Yang Dilindungi Di Desa Sungsang, Kabupaten Banyuasin, Sumatera Selatan
(Fauziyah Fauziyah, Ellis Nurjuliasti Ningsih, Fitri Agustriani, Muhamad Nur, Melki Melki, Rozirwan Rozirwan, Amanda Astri Pratiwi Febrianti)
DOI : 10.33366/japi.v9i3.6065
- Volume: 9,
Issue: 3,
Sitasi : 0 01-Dec-2024
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| Last.07-Oct-2025
Abstrak:
Penangkapan ikan di perairan Banyuasin seperti belangkas (horseshoe crab) menimbulkan kekhawatiran terhadap kelestarian spesies ini. Oleh karena itu, diperlukan upaya untuk meningkatkan kesadaran untuk menjaga biota laut yang dilindungi dan melestarikan lingkungan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kesadaran masyarakat untuk menjaga biota laut yang dilindungi dari ancaman kepunahan di wilayahnya dan lebih menghargai lingkungan serta saling berbagi pengalaman di antara mereka. Metode yang dilakukan adalah wawancara dan memberikan edukasi. Instrumen yang digunakan sebagai alat ukur keberhasilan kegiatan adalah Pre dan post-test serta umpan balik. Kegiatan pengabdian ini dilaksanakan pada bulan September 2023 di Desa Sungsang, Kabupaten Banyuasin, Sumatera Selatan. Hasil pengabdian adalah terjadi pemahaman yang meningkat dari responden dalam mengenali horseshoe crab (dari 97,8% menjadi 100%) dan mampu membedakan jantan dan betina (semula 38,6% menjadi 80%). Selain itu, kesadaran responden meningkat untuk melepaskan horseshoe crab yang terjaring alat tangkap ke perairan (semula 50,9% menjadi 100%) dan peningkatan kesadaran bahwa horseshoe crab adalah biota yang dilindungi (semula 68,9% menjadi 100%). Mayoritas responden (98,2%) menerima secara positif kegiatan pengabdian ini.
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2024 |
The Implementation of Project-Based-Learning Learning Model in Procedure Text Material of English Subject in Grade 11 Senior High School 1 Mojokerto City
(Muhamad Nur Ilmiawan, Adelia Eka Mariska, Wiwik Mardiana, Adri Nirmala)
DOI : 10.58192/sidu.v3i4.2657
- Volume: 3,
Issue: 4,
Sitasi : 0 14-Nov-2024
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| Last.22-Jul-2025
Abstrak:
This study aims to explore the application of Project-Based Learning (PjBL) learning model on procedure text material in English subject for grade XI students at SMA Negeri 1 Mojokerto City. Using a descriptive-qualitative approach, this study observed the implementation process of PjBL as well as students' responses to this method. Data were obtained through interviews and direct observation of students involved in the instructional video-making project. The results showed that the implementation of PjBL not only improved students' understanding of procedure text structure, but also developed additional skills, such as speaking, critical thinking, creativity, and teamwork. Despite challenges in coordination and division of tasks, PjBL succeeded in creating a dynamic and interactive learning environment. The findings confirm that PjBL is an effective strategy in improving the quality of English language learning in senior high schools.
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2024 |
Peningkatan Edukasi, Kesehatan, dan Ekonomi Masyarakat Desa Ciantra Melalui Lomba, Penyuluhan, Cek Kesehatan dan Bazar UMKM
(Army Cahya Putra Rustamaji, Aly Mulkan Arifuddin, Firli Fahsyaroni, Muhamad Nurul Ainil Yaqin, Nur Hanifah)
DOI : 10.62951/dinsos.v1i3.528
- Volume: 1,
Issue: 3,
Sitasi : 0 02-Sep-2024
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| Last.06-Aug-2025
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This research aims to improve public health and economic education in Ciantra Village through stunting counseling programs, health checks, and MSME development. The methods used include counseling at Posyandu to increase awareness about stunting and the importance of routine health checks, as well as MSME bazaars accompanied by marketing training to strengthen the local economy. The results of the study showed an increase in public understanding of stunting prevention and early detection of health problems, as well as an increase in sales of MSME products after rebranding. This program is not only successful in overcoming existing health and economic problems, but also strengthens the status of Ciantra Village as an independent village. The implementation of this program can be a model for other villages in an effort to achieve community independence and welfare.
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2024 |
Pengaruh Penggunaan CDI Standar Dan CDI Digital Terhadap Daya Dan Torsi Motor Bensin 250CC
(Muhamad Nur Fauzi)
DOI : 10.61132/mars.v1i4.25
- Volume: 1,
Issue: 4,
Sitasi : 0 12-Sep-2023
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| Last.07-Aug-2025
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As with the engine ignition system, the spark produced by the manufacturer's standard CDI is limited or known as a CDI limiter, in contrast to non-limiter CDI which has no limits or has a higher spark limit on the engine so that it can produce engine performance up to a higher RPM. higher and produces maximum engine performance. Weaknesses in the factory standard CDI can be overcome by replacing it with a racing CDI. Racing CDI has the same quality or even better than standard CDI. Racing CDIs are made by local manufacturers and from abroad and are now easily available in spare parts stores or motorbike repair shops throughout Indonesia.
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2023 |
RANCANG BANGUN ALAT PENGUKURAN FISIK MANUSIA UNTUK DATA MEDIS BERBASIS INTERNET Of THINGS
(Muhamad Nur Arifin)
DOI : 10.26623/jprt.v16i2.2505
- Volume: 4,
Issue: 2,
Sitasi : 0 15-Nov-2020
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| Last.09-Jul-2025
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Technological developments that have begun the 4.0 industrial revolution have made many sectors in everyday life begin to innovate in order to be able to compete and be more efficient. It also penetrated the medical world, which was previously still done manually and requires considerable human resources. However, along with the many innovations that exist in the process that can be automated, ranging from the process of patient registration to examination of a person himself. In this study, the authors designed a tool that can retrieve data from humans for medical needs based on the Internet of Things. Data will be taken from these measurements between the body height of the patient, the body temperature of a patient and the body of a patient at the same time automatically. After data retrieval is carried out by several sensors, then the data will be sent to the broker / server which will be sent to the Node-red dashboard using the MQTT protocol and the data will be transferred to the database. A patient's disease date will be present. ESP32, Ultrasonic Sensor, MLX90614, LoadCell and MYSQL database.
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2020 |