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Fenomena meningkatnya penggunaan layanan pinjaman online di kalangan mahasiswa menimbulkan kekhawatiran terhadap potensi risiko finansial yang dapat mengganggu kesejahteraan dan performa akademik mereka. Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis perilaku manajemen risiko mahasiswa STIEPARI Semarang dalam penggunaan layanan pinjaman online, mengidentifikasi faktor-faktor yang memengaruhi pembentukan perilaku tersebut, serta memahami implikasinya terhadap kesejahteraan finansial mahasiswa. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain fenomenologi, melibatkan 14 mahasiswa sebagai informan utama. Temuan menunjukkan adanya kesenjangan substansial antara pemahaman konseptual mahasiswa tentang risiko dengan praktik aktual dalam pengambilan keputusan finansial, di mana mahasiswa dengan latar belakang pendidikan ekonomi tidak selalu menunjukkan perilaku manajemen risiko yang lebih baik. Rekomendasi penelitian mencakup pengembangan program edukasi berbasis experiential learning, implementasi sistem mentoring oleh mahasiswa senior, dan pembentukan early warning system untuk mendeteksi mahasiswa berisiko mengalami masalah kredit.

The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design was utilized, combining quantitative machine learning analysis with qualitative document analysis and semi-structured interview insight. Quantitative data drawn from social media digital traces were processed using Random Forest algorithm with SMOTE for class balancing, while qualitative data were processed using thematic analysis. The results indicated high model performance with 91.3% accuracy and AUC-ROC of 0.94, together with three emergent themes: digital integration, ethics and privacy, and regulation and legality. The results demonstrate that digital footprints may serve as an effective early and reliable indicator for fraud detection, provided they are accompanied by clear regulatory and ethical frameworks. Its principal contribution lies in the development of an operational model that combines machine learning with legal and ethical perspectives, a new strategy which matures methodological refinement and practical application in today's forensic auditing.

The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as hypotheses using multiple linear regression methods using SPSS 25.0. The total study sample was 110 samples. Personally shows that the scale has a good effect on the fund structure. LiquidityProfitability is bad for the structure of funds. Then, together with the independent variables, they have a significant effect on the structure of the funds.  

The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0.  The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.

Talang Gantung Adventure is engaged in learning services outside the classroom or open air which is usually called outbound. In carrying out operational activities there are always financial transactions. However, in Talang Gantung Adventure, financial management still uses manual recording, which is recording in a ledger. Financial reports to the owner of the Talang Hang Adventure are performed using Microsoft Excel. Manual Financial Management results in vulnerability in storing financial data and is difficult to find data so that it has not been effective and has difficulties in preparing financial reports. Based on this research the authors designed and made a financial management accounting information system website application Talang Gantung Adventure. The purpose of making this system is to facilitate the recording of financial transactions, facilitate the search for data and be safer in storing Talang Gantung Adventure data storage, and to produce financial reports that are easily reported to the owner of Talang Gantung Adventure wherever and whenever.