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All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Education & Learning
Suboh, Amerruddin Shah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Urgency of Evaluation of Sekolah Penggerak Program Through the Cipp Model (Context, Input, Process, Product): A Critical Study Hasudungan, Anju Nofarof; Suboh, Amerruddin Shah; Nababan, Surya Aymanda
Education & Learning Vol. 4 No. 1 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/el.v4i1.1288

Abstract

This research aims to recommend the urgency of evaluating the Sekolah Penggerak program in high schools using the CIPP (Context, Input, Process and Product) model. Sekolah Penggerak are schools selected and selected by the Ministry of Education and Culture, Technology Research of the Republic of Indonesia to implement the Merdeka curriculum. The Sekolah Penggerak can also be assumed to be a derivative product of the Merdeka curriculum which replaced the 2013 curriculum and the emergency curriculum. This research uses qualitative research. Qualitative research is research that aims to understand the conditions of a context by leading to a detailed and in-depth picture of what is happening according to what is happening. The results of the research show that the Ministry of Education and Culture, under the leadership of Nadiem Anwar Makarim, launched a superior program, namely, Sekolah Penggerak which is believed to be a necessity and a way to improve and improve the quality of education in schools. The Sekolah Penggerak program that has been implemented should have undergone a comprehensive evaluation and this is an important need. Critically, programs that have been created and implemented in a lively manner and using funds from public money which also have direct contact with the people should be evaluated to determine their usefulness in the field of education. Therefore, the author recommends the CIPP model as an evaluation model used for the Sekolah Penggerak program which is the current flagship program of the Ministry of Education and Culture.
The Effectiveness of Internal Control in Preventing Accounting Fraud in Financial Companies Ilmiha, Jalilah; Suboh, Amerruddin Shah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9952

Abstract

This research aims to analyze the effectiveness of internal control in preventing accounting fraud in financial companies. The main focus of this research is on the components of the control environment, risk assessment, control activities, and information and communication. The research method used is descriptive with a qualitative approach, involving in-depth interviews, observation and documentation studies. The research results show that a strong control environment and comprehensive risk assessment are very important in reducing the risk of accounting fraud. Effective control activities, such as segregation of duties, transaction authorization, document verification, and account reconciliation, combined with reliable information systems and good internal communications, can prevent fraud and ensure the integrity of financial reports. The conclusion of this research confirms that strong integration between various internal control components is the key to creating an effective control system for preventing accounting fraud in financial companies.
Comparative Analysis of Accrual and Cash Accounting Methods in Financial Reporting Rangkuti, Lusi Elviani; Suboh, Amerruddin Shah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9953

Abstract

This study examines the comparative analysis of accrual and cash accounting methods in financial reporting. Accrual accounting, which records revenues and expenses when they occur, provides a comprehensive and accurate depiction of a company’s financial health. It is preferred by larger companies and those requiring compliance with accounting standards such as GAAP and IFRS. Conversely, cash accounting records transactions only when cash changes hands, offering simplicity and ease of use, making it suitable for small businesses and individuals. Despite its straightforward nature, cash accounting may not fully represent a company's financial commitments and resources. The choice of accounting method influences financial reporting accuracy, complexity, compliance, and strategic decision-making. This study highlights the strengths and limitations of each method, providing insights for businesses to select the appropriate approach based on their size, complexity, and stakeholder requirements.
Co-Authors Hasudungan, Anju Nofarof Ilmiha, Jalilah Rangkuti, Lusi Elviani SURYA AYMANDA NABABAN