ORIGINAL RESEARCH ARTICLE | June 5, 2022
The Influence of Fraud Triangel and Personal Attitude on the Fraud Tendency to use School Operational Assistance (SOA) Funds (Case Study at Elementary School in Cikarang Barat District, Bekasi Regency)
Fuad Azhar Naufal, Dwi Asih Surjandari, Nurul Hidayah
Page no 145-153 |
10.36348/sjce.2022.v06i06.001
This study aims to examine the effect of Fraud Triangel, and Personal Attitude on the tendency of fraudulent use of SOA funds (a case study in an elementary school in West Cikarang District, Bekasi Regency). The population of this study was 45 public elementary schools in West Cikarang sub-district. Researchers took the entire population as a sample. This research method is a quantitative method. Based on the results of the research and discussion conducted, it can be concluded that the results of the analysis and hypothesis testing indicate that H1 is rejected and H2 is accepted. This finding implies that in general the Fraud Triangel (X1) has no effect on the use of SOA funds (Y) in Elementary School Education institutions, but Personal Attitude (X2) affects the use of SOA funds (Y) in Elementary School Education institutions. The results of the questionnaire illustrate that there is no fraudulent fraud found in the financial statements. This proves the results of the empirical analysis on the Sig value test. Sig. for the effect of Fraud Triangel (X1) on (Y) the use of SOA funds is 3.50 > 0.05 and the t value is 7.39 > t table 3.29, so it can be concluded that H1 is rejected which means there is no influence of Fraud Triangel (X1) on (Y) trend fraudulent use of SOA funds. Based on the results of hypothesis testing that has been carried out, it is found that Personal Attitude (X2) has an effect on the use of SOA funds, this is known from the value of Sig. for the influence of Personal Attitude (X2) on Y the tendency of fraudulent use of SOA funds is 0.005 < 0.05 and the t value is 2.895 < t table 3.295, so it can be concluded that H1 is accepted which means that there is an influence of Personal Attitude (X2) on (Y) the use of funds. SOA. Personal Attitude has a Positive Effect on the use of SOA Funds.
ORIGINAL RESEARCH ARTICLE | June 9, 2022
Effect of Corrosion on Bond Strength of Tension Lap-Splices
Ayman Shihata
Page no 154-165 |
10.36348/sjce.2022.v06i06.002
This study aimed to investigate the effect of corrosion on the bond strength of tension lap splices in reinforced concrete beams. The test variables were the corrosion level (0%, 2.5% and 5.0%) and the concrete cover to bar diameter (c/d) ratio (c/d=1.5, 2.0, and 2.67). The observed failure mode was splitting of the concrete cover on the tension side. An accelerated corrosion technique was used to corrode the reinforcing lap-spliced bars in a reasonable time frame. Corrosion did not affect failure mode but caused a reduction in the ultimate strength and deflection at failure. The bond strength was reduced by 15% to 26% at 2.5% corrosion level and by 21% to 38% at 5% corrosion level depending on the c/d ratio. A model was proposed to predict the bond strength of corroded tension lap-splices in concrete. The model results correlated well with the measured bond strength.
ORIGINAL RESEARCH ARTICLE | June 30, 2022
Identification of Access to Clean Water in Slum Management and Prevention Area, Bandar Lampung City, Indonesia
Martina Anggisilova, Fery Hendi Jaya, Rudy
Page no 166-172 |
10.36348/sjce.2022.v06i06.003
The increase in the population in a city and the development of development in all fields will result in increased water demand. Therefore, efforts are needed to increase the availability of clean water which will be useful for improving people's welfare. This research was conducted to examine more deeply related to access to clean water in slum communities by examining the problems 1) how much access to clean water and how to get clean water; 2) how much clean water is available; and 3) how much clean water is needed. The study was conducted in four villages in Bandar Lampung City, Indonesia, namely Sawah Lama Village, Sukamenanti Baru Village, Kota Sepang Village, and Rajabasa Pemuka Village. Data were collected through a process of observation, interviews, and analysis of secondary data, such as village data, population numbers, and others. The data were then analyzed using triangulation techniques to obtain a comprehensive and valid picture. The results of this study indicate that the greatest need for clean water is found in the Sawah Lama village at 27,021.40 liters/day. Information was also obtained that the highest use of access to clean water was drilled wells with a user percentage of 84.37% in Sukamenanti Baru Village, 69.40% in Sawah Lama Village, 74% in Kota Sepang Village, and 100% in Rajabasa Pemuka Village. The availability of water based on calculations is still sufficient, but for Kota Sepang Village there is a shortage during the dry season.