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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Sains dan Teknologi International Journal of Health Sciences
Nazara, Desman Serius
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Computer Science & IT Dentistry Economics, Econometrics & Finance Health Professions Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Analisis Bibliometrik Dengan Vosviewer Terhadap Perkembangan Penelitian Forensic Audit Nazara, Desman Serius; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Sains dan Teknologi Vol. 5 No. 3 (2024): Jurnal Sains Dan Teknologi
Publisher : CV. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/saintek.v5i3.2339

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui perkembangan penelitian forensic audit dengan menggunakan analisis bibliometrik pada aplikasi VOSviewer versi 1.6.20, data diambil di publikasi terindeks scoopus tahun 2013 -2022 melalui pencarian di aplikasi publish on perish. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan analisis tematik. Hasil penelitian didapatkan bahwa perkembangan penelitian forensic audit dari tahun 2013-2022 mengalami grafik naik turun, publikasi terbanyak pada tahun 2016 dan terkecil pada tahun 2022, terdiri dari 9 cluster dengan 58 item kata kunci dengan publikasi terbanyak pada Journal of Forensic and Legal Medicine.
Principals of Implementing Early Mobilization in Patients in Intensive Care Units Putri, Safridha Kemala; Noor, Mohammad Arifin; Aini, Dwi Nur; Cahya, Mochamad Robby Fajar; Mahoklory, Serly Sani; Nazara, Desman Serius
International Journal of Health Sciences Vol. 2 No. 3 (2024): International Journal of Health Sciences
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/ijhs.v2i3.437

Abstract

Early mobilization is a series of light activities carried out after surgery starting in bed until being able to get out of bed, mobilize to the bathroom and walk out of the bathroom. Advances in intensive care allow more patients to survive acute critical illness. The use of mechanical ventilation is one of the advances in the care of critically ill patients that can have a negative impact on long-term use. The aim is to provide information about the benefits and application of early mobilization in patients undergoing treatment in the ICU and using mechanical ventilation. Results: early mobilization has an effect on physiological responses, reduces delirium scores, reduces the length of use of mechanical ventilation, reduces length of stay in the ICU and hospital and reduces treatment costs, and prevents VAP. One of the obstacles to early mobilization is the mindset of ICU staff. The conclusion is that early mobilization is one of the items for ICU patients and what hinders its implementation is the mindset of the ICU staff.
Navigating the Financial Landscape: The Importance of Budgeting Nazara, Desman Serius; Oktoriza, Linda Ayu; Rahimah, Rahimah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10582

Abstract

This study investigates the intricate relationships between income management, expense tracking, budgeting practices, and financial stability among customers of Bank Sumut. Utilizing a quantitative approach with a sample size of 90 respondents, random sampling was employed to gather data. The analysis was conducted using Smart PLS (Partial Least Squares) to examine both direct and indirect effects. The findings revealed the significant influence of effective income management on financial stability, both directly and indirectly through structured budgeting behaviors. While expense tracking was found to be essential, its direct impact on financial stability through budgeting practices was not significant. These results underscore the importance of promoting comprehensive financial management strategies, particularly emphasizing income management and budgeting practices, to enhance financial resilience and well-being. This research contributes valuable insights for financial institutions, policymakers, and individuals, providing guidance for fostering greater financial stability in an ever-evolving economic landscape.
Analisis Potensi Kecurangan Pada Laporan Keuangan Perusahaan Bumn Di Bursa Efek Indonesia: Pendekatan Hexagon Fraud Analysis (Studi Empiris Tahun 2020-2023) Nazara, Desman Serius; Fitriana, Fitriana; Arifin, Zainal
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11408

Abstract

This study investigates the factors influencing the potential for fraud in financial reports of state-owned enterprises (BUMNs) listed on the Indonesian Stock Exchange (BEI) from 2020 to 2023. Utilizing a quantitative approach with random sampling of 70 investors and Structural Equation Modeling (SEM) via Smart PLS, the research examines the relationships between financial performance metrics, governance structures and policies, ethical climate and corporate culture, and fraud potential in financial reports. The findings reveal that financial performance metrics significantly impacts fraud potential in financial reports both directly and indirectly through ethical climate and corporate culture, indicating the crucial role of ethical practices in mitigating fraud risks. Conversely, governance structures and policies directly affects fraud potential in financial reports, but its indirect effect through ethical climate and corporate culture is not significant, suggesting that mere presence of governance policies is insufficient without effective implementation and a strong ethical culture. These insights highlight the need for robust ethical environments and comprehensive governance practices to enhance financial reporting transparency and accountability, thereby bolstering investor confidence and sustainable performance in BUMNs.
Co-Authors Cahya, Mochamad Robby Fajar Dwi Nur Aini, Dwi Nur Fitriana Fitriana Mahoklory, Serly Sani Mohammad Arifin Noor Oktoriza, Linda Ayu Putri, Safridha Kemala Rahimah, Rahimah Santoso, Rachmat Agus Zainal Arifin