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White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

Currently tourism in Indonesia is growing very rapidly. The role of stakeholders is very necessary in planning a tourist destination because it can help to develop tourism potential in a village. This research focuses on discussing community based tourism development collaboration at Pacu jalur events in Kuantan Singingi Regency and what factors inhibit collaboration in community-based tourism development at Pacu jalur events in Kuantan Singingi Regency. The aim of this research is to find out how collaborative community based tourism development is at the pacu jalur event in Kuantan Singingi Regency and what are the inhibiting factors for collaboration in community based tourism development at the pacu Jalur event in Kuantan Singingi Regency using the pentahelix model of 5 stakeholders. This study used qualitative research is descriptive methods. This research found that the roles of each stakeholder are: academics focus on tourism planning based on existing theories, the government focuses on policy makers in developing tourism potential, business actors as nails in creating added value and maintaining economic growth in the surrounding area, and the role of the role of the community is to help manage tourism potential and the role of the media is to promote and help inform the wider community about the spur route. The research results found that collaborative governance has run quite optimally. The inhibiting factors in community-based tourism development collaboration were also revealed, namely, a) Lack of pentahelix coordinators in the development of Pacu jalur tourism, b) Lack of support for road infrastructure access in the development of Pacu jalur tourism, c) Low creativity and innovation at Pacu jalur tourism locations. Through this research, it can be used as an evaluation so that it can increase the efforts of the Department of Tourism and Culture in developing tourist attractions leading to national events. 

Berdasarkan observasi penilaian kemampuan menulis teks negosiasi di SMAN 10 Medan masih tergolong pada kategori yang kurang, penelitian ini bertujuan untuk mengetahui kemampuan menulis teks negosiasi dengan pembelajaran strategi pembelajaran direct writing activity di SMA Negeri 10 Medan. Penelitian ini menggunakan metode kuantitatif dengan desain penelitian one group pre test – post test design. Penelitian ini sesuai langkah pembelajaran direct writing activity yang membuat nilai siswa meningkat setelah menggunakan  strategi pembelajaran direct writing activity. Hasil penelitian yang didapatkan bahwa terdapat 80% siswa memenuhi nilai diatas KKM.  

This study examines the genealogical transformation of the Neosufi order in Indonesia, focusing on the shift from a private-ritual institution to an active and open social movement in the public space. Through a qualitative approach based on literature study and hermeneutic analysis, this paper highlights how the Qadiriyah Naqsyabandiyah Order (TQN) Suryalaya represents a new form of Sufism that combines spiritual depth with collective social action. This transformation is seen in various fields, ranging from drug rehabilitation, Islamic boarding school education, to spirituality-based economic empowerment. The order is no longer just a space for contemplation, but also plays a role in the process of social reconciliation, moral advocacy, and expansion into the public space through digital media. However, this dynamic also raises genealogical problems in the form of spiritual symbolization by the state, co-optation of power, and ambiguity in the interpretation of modernity. Indonesian Neosufism is a contextual response to spiritual and social crises, as well as a field of negotiation between the legacy of tradition, the demands of modernity, and the structure of state power. This study is a development of the author's dissertation and academic book manuscript that is being prepared for publication, thus presenting theoretical and practical contributions to the study of Sufism and social development.  

metropolis, and village improvement to gain stability and fairness in development. Allocation of Vilthe large price range is the right of the village as district/metropolis governments have the proper to reap trendy Allocation funds (DAU) and unique Allocation price range (DAK). The expected effects of the Village Fund Allocation are the advent beta the village budget to finance village government packages, both village operations, and village community empowerment to improve village authorities services, improvement, governance, and network empowerment. Goal to determine the effectiveness of the Village Fund Allocation policy in Marga Sungsang Village, Banyuasin II District, Banyuasin Regency, South Sumatra visible from the context, input, manner, and product and evaluation of the extent of Village Fund Allocation in the control category technique: this is quantitative research with a cross-sectional method drawing near. Result: typical, this size has a big move-sectional scale, particularly: the overall context is 79.05 the general input is 76.10, the overall process is eighty one.45 and the overall product is seventy six.88. limitations: based on the researcher's direct theel in the research process, there are numerous barriers, along with the range of respondents is simplest 33 people, direction, twhichiswhichetheless not enough to describe the state of aff, airs and the item of studies which specializes in the effectiveness of the add program in terms of context, input, method, and product and level of control of Village Allocation within the class of Sungsang Marga Village, Bnayausin II District, Banyuasin Regency, South Sumatra. Contribution: For Sungsang Marga Village, Banyuasin II place, South Sumatra Banyuasin, to take advantage of extra village subsidies and increase similarly development of network development and empowerment. F, or the aTher this research to boom knowledge and expand peproperlyon andregardingal inregardinghe problem of coping with the allocation of village budget to solidarity improvement and empowerment. For the Alma mater, the outcomes of this lexpecteddexpectedato dd new references from the analysis of add management in improving network improvement and empowerment.