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All Journal DIDAKTIKA: Jurnal Pendidikan Sekolah Dasar Journal The Winners E-Journal Widya Ekonomika Jurnal Akuntansi Multiparadigma Jurnal Pemberdayaan Masyarakat Madani (JPMM) JNKI (Jurnal Ners dan Kebidanan Indonesia) (Indonesian Journal of Nursing and Midwifery) el-Ibtidaiy: Journal of Primary Education LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Primary : Jurnal Keilmuan dan Kependidikan Dasar ComTech: Computer, Mathematics and Engineering Applications JAE (Jurnal Akuntansi dan Ekonomi) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Kesehatan Bhakti Husada: Health Sciences Journal Medical Technology and Public Health Journal Ibtida'i : Jurnal Kependidikan Dasar G-Tech : Jurnal Teknologi Terapan Jurnal Akuntansi dan Keuangan Journal of Sport Coaching and Physical Education Community Empowerment Jurnal Riset dan Inovasi Peternakan (Journal of Research and Innovation of Animals) DIMAR: Jurnal Pendidikan Islam Jurnal Riset dan Inovasi Pembelajaran International Journal of Engagement and Empowerment (IJE2) Jurnal Ilmu Pendidikan Dasar Indonesia Teknologika Jurnal PRIMED:Primary Education Journal atau Jurnal Ke-SD An Jurnal Pengabdian Masyarakat As-salam JESCEE- Journal of Emerging Supply Chain, Clean Energy, and Process Engineering Scientica: Jurnal Ilmiah Sains dan Teknologi Jurnal Manajemen dan Ekonomi Terapan Tashdiq: Jurnal Kajian Agama dan Dakwah SAINTEK Menara Tebuireng : Jurnal Ilmu-Ilmu Keislaman Jurnal Akuntansi, Perpajakan dan Auditing Ekobisman : Jurnal Ekonomi Bisnis Manajemen Journal Information Technology Trends
Choirul Anwar
Magister Akuntansi Fakultas Ekonomi & Bisnis, Universitas Pancasila
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Methodological Perspective in Constructing Spirituality and Dignity-Based Accounting Anwar, Choirul
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: Methodological Perspective In Constructing Spirituality And Dignity-Based Accounting. One of the boarding schools in Indonesia is Pondok Pesantren Tebuireng. It is interesting to study how Pondok Pesantren maintains its existence in highly competitive era. This study discusses the role of social culture and passion for applying accounting to maintain organizational survival that can be considered as an intellectual capital. The paradigm used in this study is qualitative paradigm. The exploration and collection of data will be carried out by using Hasan Hanafi ’s hermeneutic interpretation of phenomenology that is known as triadic elements. Abstrak: Perspektif Metodologis dalam Mengkonstruksi Akuntansi berbasis Spiritual dan Harga Diri. Salah satu pondok pesantren di Indonesia adalah Pondok Pesantren Tebuireng. Sangat menarik untuk mempelajari bagaimana Pondok Pesantren ini mampu mempertahankan keberadaannya di era yang sangat kompetitif. Penelitian ini membahas peran sosial budaya dan semangat untuk menerapkan akuntansi dalam kelangsungan hidup organisasi yang dapat dianggap sebagai modal intelektual. Paradigma yang digunakan dalam penelitian ini adalah paradigma kualitatif. Cara bagaimana mengeksplorasi dan mengumpulkan data adalah dengan menggunakan interpretasi hermeneutik fenomenologi Hasan Hanafi yang disebut sebagai Triadic Elements.
Risk Based Internal Auditing dan Implementasinya pada PT IBF Anwar, Choirul
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 10, No 2 (2009): The Winners Vol. 10 No. 2 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i2.703

Abstract

Risks deal with uncertainties. The bigger the uncertainties faced by firms, the larger opportunity and impact of the risks in future. Whether firms succeed in managing risks it depends a lot on the effectivity of internal control. PT Indonesia Buffon Film (PT IBF) is one of many firms trying to optimalize its Internal Audit Department.The main problem in this company is managing the company to survive with accumulated losses over 90% of share capital in the period of 2007 to 2008. This research aims to describe the relationship between internal control and purpose of Internal Audit Department of PT IBF. The main focus is the management crisis happening due to weak leadership within the company. This in turn weakens internal control. Management is suggested to prioritize risks that contribute to the main risk, especially internal factors that can be controlled by management. PT IBF has deployed an implementation of the Australian/New Zealand Standard in Risk Management (AZ/NZS 4360) that helps the main purpose of the Risk Based Internal Auditing. Overall, PT IBF has done well to recognize that there are possible risks in their business operations. However, there are also gaps that must be analyzed and followed up further by management.
The Analysis of Financial Invoice Automation System (IAS) Based on the Effectiveness and Efficiency in Invoice Processing at the Procurement Department: a Case Study of Company Perintis Mandiri Anwar, Choirul
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 12, No 1 (2011): The Winners Vol. 12 No. 1 2011
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v12i1.683

Abstract

Financial invoice processing is an important part of Company Perintis Mandiri’s daily business. Today, to catch up the advance of technology development, Company Perintis Mandiri has applied a new financial automatic invoice system called IAS. The scope of this research is the effectiveness and efficiency issues arose from the conversion of financial invoice processing system, from manual to automatic, and the significant differences between them. The research method used is qualitative method, study case approach. To present an objective data analysis, the writer analyzes the internal control of the financial invoice processing systems with COSO theory as the reference, by conducting interviews to the respondents. The writer also analyzes the effectiveness and efficiency between the manual and the automatic system by using a simple numerical measurement. At the end, the result of this research is important to be recognized as an input to develop, maintain, and evaluate the current financial invoice processing system used by Company Perintis Mandiri.
PENGARUH GOOD GOVERNANCE, PENERAPAN STANDAR AKUNTANSI PEMERINTAH, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN KOMPETENSI APARATUR PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PADA SATUAN KERJA KEMENTERIAN PARIWISATA Kesuma, Desmaria Puji; Anwar, Choirul; Darmansyah, Darmansyah
E-Journal Widya Ekonomika Vol 1 No 2 (2018)
Publisher : L2Dikti Wilayah III

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Abstract

Hasil laporan audit BPK RI dari tahun 2013 sampai 2014 Kementerian pariwisata mendapatkan opini Tidak Menyatakan Pendapat (TMP) dibandingkan dengan tahun sebelumnya, untuk tahun 2015 opini WTP. Penelitian ini bertujuan untuk mengetahui pengaruh good governance, standar akuntansi pemerintrah, sistem pengendalian internal, dan aparatur pemerintah terhadap kualitas laporan keuangan. Penelitian ini menggunakan metode survey. Teknik pengambilan simple random sampling, dengan jumlah sampel sebanyak 100 orang. Uji hipotesis menggunakan regresi linear berganda. Hasil penelitian menunjukkan good governance secara parsial berpengaruh tidak signifikan terhadap kualitas laporan keuangan, Standar Akuntansi Pemerintah secara parsial berpengaruh tidak signifikan terhadap kualitas laporan keuangan, sistem pengendalian internal pemerintah mempunyai pengaruh positif signifikan terhadap kualitas laporan keuangan dan aparatur pemerintah berpengaruh negatif tidak signifikan terhadap kualitas laporan keuangan. Good governance, penerapan standar akuntansi pemerintah, sistem pengendalian internal, dan kompetensi aparatur pemerintah secara simultan berpengaruh signifikan terhadap kualitas laporan keuangan. Hal ini menunjukkan bahwa terdapat sinergi antara sistem pengendalian internal pemerintah dalam pencapaian kualitas laporan keuangan di lingkungan Kementerian Pariwisata.
Evaluasi Pelaksanaan Tiga Program Pokok Usaha Kesehatan Sekolah (Trias UKS) di Sekolah Luar Biasa Negeri 1 Sleman, Yogyakarta Tahun 2016 Lestari, Dara Puspita; Puspitawati, Theresia; Anwar, Choirul
Jurnal Ilmu Kesehatan Bhakti Husada: Health Sciences Journal Vol 10 No 1 (2019): Jurnal Ilmu Kesehatan Bhakti Husada: Health Science Journal
Publisher : Sekolah Tinggi Ilmu Kesehatan Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.138 KB) | DOI: 10.34305/jikbh.v10i1.81

Abstract

Kondisi kesehatan anak dengan disabilitas sangat kompleks, sehingga memerlukan pendekatan secara khusus dalam penanganannya. Mereka merupakan kelompok yang rentan, sehingga perlu ada upaya yang dilakukan untuk  mengatasi  hal  tersebut.    Salah  satu  upaya  yang  dapat  dilakukan  yaitu  melalui  program  Usaha Kesehatan  Sekolah.  Namun,  pada  kenyataannya  SLB  merupakan  salah  satu  sasaran  UKS  yang  belum berjalan secara optimal. Sehingga apabila program UKS di SLB dapat diperbaiki, maka derajat kesehatan anak berkebutuhan khusus dapat meningkat. Tujuan penelitian ini untuk mengevaluasi pelaksanaan tiga program pokok UKS di SLBN 1 Sleman Yogyakarta. Penelitian ini penelitian kualitatif, dengan desain atau rancangan studi kasus. Informan penelitian dalam penelitian ini adalah informan yang berkaitan dengan pelaksanaan TRIAS UKS di SLBN 1 Sleman Yogyakarta. Informan diambil menggunakan teknik penarikan sampel variasi maksimum (Maximum Variaton Sampling). Hasil Penelitian adalah (1)Pendidikan kesehatan telah   dilaksanakan   dengan   dilaksanakanya   penyuluhan   kesehatan   dan   pelatihan   serta   pembinaan. (2)Pelayanan kesehatan telah dilaksanakan diantaranya pemeriksaan kesehatan, UKGS untuk pemeriksaan gigi saja, P3K dan P3P serta imunisasi. (3)Pembinaan lingkungan sekolah sehat telah dilaksanakan dengan melakukan kegiatan kebersihan lingkungan sekolah, penataan halaman, melakukan penghijauan dan apotek hidup. Namun dalam pelaksanaannya masih terdapat beberapa aspek yang tidak sesuai dengan pedoman. Hal ini dipengaruhi beberapa hambatan yang terdiri dari SDM, Anggaran, Belum ada Petunjuk Teknis dan sarana serta prasarana yang belum lengkap. Dengan demikian Tiga program pokok UKS seluruhnya telah dilaksanakan oleh SLBN 1 Sleman, namun masih terdapat beberapa ketidaksesuaian dengan pedoman dikarenakan beberapa hambatan.
ANALYTICAL HIERARCHY PROCESS FOR ENHANCING PROCUREMENT DECISION-MAKING IN PROJECT PHASE: A CASE STUDY IN THE GOLD MINING PROJECT Saleh, Budi Irawan; Anwar, Choirul; Abidin, Rusman Zaenal; Radyawanto, Aris Setyo
ComTech: Computer, Mathematics and Engineering Applications Vol 11, No 1 (2020): ComTech (Inpress)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/comtech.v11i1.6326

Abstract

The objective of the research was to enhance the selection for the process plant equipment supplier based on their country of origin in the gold mining project using the Analytical Hierarchy Process (AHP). The research also intended to investigate how AHP could further enhance the process of the project. The steps for modeling the AHP were identifying the hierarchy by the project team, constructing the AHP model, and calculating the weight for supplier selection. The research object was a gold mining company based in Indonesia. The schedule and resources were calculated, followed by a survey to evaluate the AHP process. After modeling and calculating using AHP, it is found that the three highest criteria for selecting the process plant equipment suppliers are running capacity (14,3 %), efficiency (9,9%), and endurance (9,7%). The overall scores for each supplier show that supplier from United States (25,87%) is in the first rank. It is followed by Germany (25,80%) and Australia (25,20%). Moreover, AHP is proven to enhance the process by not only reducing the time of decision-making for two days but also increasing the resource by almost 23%. Based on the survey to the project team, AHP increases the involvement of the project team in the decision-making process and shows that more than 80% of the project team agrees with the decision. The survey also reveals that almost 63% of the project team decides to use the same tools for the decision-making process.
Analisis Biomekanika Open Smash Bola Voli di Club Bina Taruna Semarang Anwar, Choirul; Kusuma, Bertika; Fatkhu, Ibnu
Journal of Sport Coaching and Physical Education Vol 5 No 2 (2020): NOVEMBER 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jscpe.v5i2.36922

Abstract

Peneltian ini bertujuan untuk mengetahui hasil dari analisis biomekanika open smash bola voli di club Bina Taruna Semarang. Penelitian ini merupakan penelitian kualitatif menggunakan metode analisis gerak smash, teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling yaitu atlet club Bina Taruna Semarang sebanyak 10 atlet, teknik pengumpulan data dalam penelitian ini menggunakan tri angulasi data, diantaranya wawancara, observasi dan didokumentasikan dalam bentuk video dan diteliti menggunakan aplikasi software dartfish. Hasil analisis dartfish, ada 5 atlet yang melakukan impact bola dengan jangkauan paling atas, namun faktor penyebab kurangnya hasil smash yaitu lecutan tubuh cenderung tidak kebawah mengikuti arah bola, sehingga power pukulan tidak keras dan kurang tajam. Kesimpulan dari penelitian ini secara keseluruhan atlet club Bina Taruna Semarang melakukan gerakan smash masih kurang maksimal, atlet club Bina Taruna Semarang masih kurang baik dalam bagian impact. serta pendaratan dengan salah satu kaki terlebih dahulu faktor penyebab pendaratan smash tidak seimbang.
Metal forming technology dissemination for economic empowerment of small and medium enterprises Abdulah, Amri; Sukarman, Sukarman; Jatira, Jatira; Rajab, Dede Ardi; Anwar, Choirul; Heryana, Ghany; Shieddique, Apang Djafar; Irawan, Adhi Chandra; Setiawan, Yuda; Bachtiar, Mochamad Faisal; Riswandi, Muhammad Andi
Community Empowerment Vol 6 No 6 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.512 KB) | DOI: 10.31603/ce.4850

Abstract

This metal forming technology dissemination activity involved three partners from micro, small and medium enterprises (MSMEs) engaged in the metal forming industry in the village of Karangsentosa, Karangbahagia District, Bekasi Regency. The main problem faced by partners is the difficulty in designing dies for the combination of piercing and blanking processes. This difficulty resulted in the piercing and blanking processes being carried out separately, resulting in less efficient production performance and higher production costs, thus requiring a reverse engineering process for some of its products. The method used in this dissemination process was an experimental method by doing reverse engineering on one of the products produced, namely the ducting corner. The purpose of this metal forming technology dissemination is to assist partners in increasing the efficiency of the production process by combining piercing and blanking processes into one process. In this metal forming technology dissemination activity, efficiency has been carried out from nine stages of the production process to five production processes. The combination of blanking and piercing processes using 1.2 mm SPCC-SD material for the production of ducting corners requires a minimum power press machine capacity of 18.3 tons. Further dissemination will be carried out by combining the piercing, blanking and bending processes by applying the progressives dies design.
Pengaruh Intervening Pemanfaatan Teknologi Informasi terhadap Pengalaman Auditor dalam Pendeteksian Kecurangan (Studi Pada Kantor Akuntan Publik Jakarta Timur) Polontalo, Daffa Hamzah; Anwar, Choirul; Nasution, Hafifah
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6550

Abstract

This research was conducted to prove the Effect of Intervening Utilization of Information Technology on Auditor Experience in Fraud Detection. This study uses primary data with a sample of auditors working at Public Accounting Firms (KAP) in the East Jakarta area registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2021. The sampling technique in this study used purposive sampling with 91 respondents. Hypothesis testing in this study uses the Evaluation of Structural Model (Inner Model) using SmartPLS 3.0. Based on the results of this study, it is concluded that: (1) the experience of the auditor has a positive and significant effect on the use of information technology, (2) the experience of the auditor has a positive and significant influence on the detection of fraud, (3) the use of information technology has no effect on the detection of fraud, and (4) the experience of the auditor through the use of information technology has no effect on fraud detection. The use of information technology by experienced auditors has no effect in detecting fraud.
Hemodialysis Patient Safety Instruments: A Systematic Review Anwar, Choirul
TEKNOLOGI MEDIS DAN JURNAL KESEHATAN UMUM Vol 8 No 1 (2024): Medical Technology and Public Health Journal March 2024
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/mtphj.v8i1.4789

Abstract

Hemodialysis is a technically complex procedure with many potential adverse events that can harm patients when they occur. However, hemodialysis services have not been fully implemented in standard operating procedures such as the administration process or hemodialysis programming, resulting in discomfort, adverse events, and the possibility of mild to severe patient incidents. This study aimed to review and criticize various instruments that discuss research and development of instruments to prevent adverse events in hemodialysis services. Articles from 2013 to 2023 were chosen from Scopus, Pubmed, ScienceDirect, and Web of Science. The terms used were hemodialysis safety, hemodialysis patient safety, and hemodialysis patient safety instrument based on paper, website, and technology. Overall, the review consists of 12 articles. This review discusses strategies for developing innovation, technology, or patient safety instruments and reporting to reduce adverse events and improve patient safety. The development of patient safety instruments can reduce adverse events and improve patient safety so that it can impact the aspects of improving the quality of service of a health care institution, especially hemodialysis services.  Keywords: Dialysis patient safety instrument, Hemodialysis, Hemodialysis patient safety instrument.
Co-Authors Abidin, Rusman Zaenal Aditya Wirawantoro Putra Afifudin, Aris Agustin Mardiana, Nur Aimah, Fira Adrokhatul Ajir, Ikhtiar Cahya Akmal, Rafli Syafrizal Al Salam, Faris Amalia, Anita Amilin Amilin, Amilin Aminanda, Yulfian Amri Abdulah Amrizal Apriyani, Hikma Ardiansyah, Khaeruzzahir Arief Kurniawan Arif Qisthon Arifin, Marthen Asrifa, Roseana Salwa Avicena, Fayiz Yan Bachtiar, Mochamad Faisal Bertika Kusuma Prastiwi Budiman, Achmad Callista, Winona Bianda Dadang Redantan, Dadang Daffa, Daffa Rizkyawan DARMANSYAH . DAVID KURNIAWAN Dendy, Muhamad Fadly Affilla Destria Kurnianti Dharmawan, Quewys Alqorni Mada Dwi Handarini, Dwi Fahma, Ahsanu Wildani fatkhu, ibnu Febriyanti, Syifa Hakim, Rosyida Nuur Haneul HENRY ERYANTO, HENRY Herawati, Baiq Candra Hery Irwan Heryana, Ghany I Gusti Ketut Agung Ulupui Indra Pahala Iqbal, Achmad Musyafi Irawan, Adhi Chandra Jalane, Mildrett De Fatima Jatira JMV Mulyadi Karuniana Dianta Arfiando Sebayang Kesuma, Desmaria Puji Khairunnisa, Hera Khasani, Amirul Hadi Kresnamurti Rivai P, Agung Kurniati, Destria Laila Indra Lestari Laurentine Novenita, Maria Lestari, Dara Puspita Liman Liman, Liman M. Ihsan Dacholfany Mado, Ismit Malzara, Vidia Ratu Balqis Marsofiyati Mohamad Rizan Mubina, Adi Fatan Muhammad Ali Akbar, Muhammad Ali Muhammad Yusuf Muharram, Muhammad Syahrul Mukholifah, Siti Muna, Maimanatul Mundhiharno Munir, Muhammad Syaiful Musyaffi, Ayatullah Michael Muzzeki, Muzzeki Naf’an, Himmi Nasution, Hafifah Nathanael, Samuel Petrolis Nusa Perdana, Petrolis Nusa Polontalo, Daffa Hamzah Prasetya, M. Rowi Pratiwi, Arantika Meidya Purhanudin, MS Viktor Putri, Imram Radne Rimba Putri, Qori Widias R. Ayu Ida Aryani Rachmadhani, Anisa Lya Radyawanto, Aris Setyo Rahima, Pitha Rajab, Dede Ardi Ramadhanti, Nabila Riswandi, Muhammad Andi Rohman Rohman Rohman Romadhoni, Dewi Surina Rosyaida, Humai Rozaq, Muhammad Miftah Nur S., Frisca Aulia Permata safitri, gita Saleh, Budi Irawan Salikhah, Laila Faizatis Sari, Rini Nurmala Sembodo, Sigit Priyo Setiawan, Yuda Shieddique, Apang Djafar Sianturi, Gomgom Parluhutan Siti Soraya Suhar, Ahmad Sadid Sukarman Sukarman Sulangi, Praisy Gratia Suriyati, Suriyati Sururi, Rizki Muharam Susapti, Peni Suwardi Suyono, Windy Permata Syaiful Anwar Tek Wei, Andrew Saw Tubagus, Muh Tubagus Naufal Fahmi Veithzal Rivai Zainal Wiwik Salistyaningsih Theresia Puspitawati Dwi Kurniawan Nugroho Wulandari, Anisa Yaacob, Mohd Hasimi Yuli Yanti Yusuf, Muhamad Hani Zakiah, Rizka Zulfa, Yanna Naila