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The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative approach with the type of primary data that is the sample of village officials from 139 villages in Rokan Hulu Regency. The sample determination was done using the Cluster random sampling technique. The minimum sample in this study was 246. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results of this study indicate that internal control and financial systems have an effect on fraud prevention, but the competence of the apparatus does not have an effect on fraud prevention. In addition, individual morality is not able to moderate the effect of the competence of the apparatus and financial systems on fraud prevention. However, it is able to moderate the effect of internal control on fraud prevention.

This article seeks to explore two important concepts: the essence of patience and its relevance within the context of human life, particularly through education. Patience is not merely a virtue; it is an internal state that plays a crucial role in determining the achievement of our life goals. It embodies the ability to organize, control, and direct our behaviors, emotions, and actions while effectively navigating various challenges. This entails approaching problems with both clarity and a broad perspective to find comprehensive solutions. Additionally, a holistic view of issues enables us to see their interconnectedness. The significance of patience can be observed in the actions of both educators and learners, starting from the very beginning of the educational journey, whether at home or in school. The patient attitudes cultivated by both teachers and students are vital keys to achieving success and fulfilling life’s objectives.  

This study aims to explore the benefits of the accounting information system used in the drug purchasing process at the Ridos Inpatient Pratama Clinic, as well as to disseminate the internal control system used in the system, the accounting information system in drug purchases functions by managing purchase transaction data, recording, reporting drugs and internal control of drug purchases that control and control drug purchases. Data collection was carried out using a qualitative descriptive approach method, namely, interviews, observations, and collecting supporting evidence. From the results of this study, the accounting information system implemented is quite good. However, the system used does not optimally support internal control, strengthening internal policies and staff training is needed to improve the effectiveness of internal control of the drug purchase accounting information system.

Burnout is a critical issue affecting nurses' performance and service quality, especially under high work pressure in hospital settings. This study aimed to analyze the influence of spirituality on nurse burnout, focusing on the mediating roles of self-leadership and emotional intelligence. The research applied a quasi-experimental design with a pretest-posttest non-random control group. A total of 159 nurses were selected via total sampling from RSUD Noongan and RSU GMIM Bethesda. Measurement tools included burnout (MBI), spirituality, self-leadership, and emotional intelligence questionnaires. Data were analyzed using SPSS and Smart-PLS. The results showed a significant negative effect of spirituality on burnout, with self-leadership and emotional intelligence acting as reinforcing mediators. This study concludes that strengthening nurses' spirituality can serve as an internal competence to protect against burnout.

This study aims to analyze internal factors that influence the tendency of accounting fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Badung Regency. The research is based on the fraud triangle theory, which highlights conditions that may trigger fraudulent behavior. A quantitative approach was employed, with data collected through questionnaires distributed to the heads and treasurers of each LPD. The study population consisted of 115 LPDs, with a sample of 54 LPDs selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 26 to examine the effects of internal control, human resource competence, compliance with accounting rules, and ethical organizational culture on the tendency of accounting fraud. The results indicate that internal control, human resource competence, compliance with accounting standards, and ethical organizational culture all have a negative and significant effect on the tendency of accounting fraud. These findings underscore the importance of strengthening internal controls, enhancing employee competence, adhering to accounting standards, and fostering an ethical organizational culture to minimize the occurrence of accounting fraud in LPD financial management.  

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

 This study aims to compare student learning outcomes between digital media-based learning and conventional methods. The research subjects consisted of two classes: Class VIII E as the control class, which learned through lectures, dictation, and summarizing, and Class VIII F as the experimental class, which used PowerPoint, the Kahoot application, and instructional videos. The study was conducted over four meetings within four weeks. Pretests and posttests were used to measure learning improvement and analyzed using the n-gain formula. The results showed that the average n-gain score of the control class was higher than that of the experimental class. This indicates that although the experimental class used interactive digital media, the control class demonstrated better comprehension of the material, most likely due to the summarizing activity that helped students focus and internalize the content more deeply. These findings suggest that conventional methods involving active student engagement through note-taking and summarizing still have high effectiveness in learning, and the implications may serve as a consideration in designing instructional strategies suited to students' learning characteristics.

The purpose of this study was to analyze the effect of UMK, economic growth and inflation on open unemployment in Central Java in 2019-2023. The total population of this study consisted of 35 districts or cities that provided 175 observations of data and used the saturated sample method so that all were used as sample data. The analysis method used was multiple linear regression. Hypothesis testing using 5% degrees of freedom. The results of the reliability and validity tests showed that all question items were reliable and the constructs were valid, in addition, the regression had met the fit model. The results of the study showed that the Regency/City Minimum Wage (X1) had a significant positive effect on Open Unemployment (Y). Internal Control (X2) had a significant positive effect on employee performance (Y). Work motivation (X3) had a significant positive effect on employee performance (Y).

This study aims to analyze the implementation of murabahah financing agreements and the role of internal control systems on the decision-making process for providing murabahah financing at Bank BJB Syariah KCP Lippo Cikarang. The study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation to relevant informants in the bank environment. The results of the study indicate that the implementation of murabahah agreements is carried out by considering sharia principles and internal bank provisions, while the internal control system plays an important role in ensuring compliance with regulations, preventing financing risks, and supporting healthy and sustainable financing decisions. These findings provide an illustration that the integration between the implementation of correct murabahah agreements and an effective internal control system can improve the quality of the financing process and reduce the risks faced by banks.

The development of information technology has driven a transformation in the accounting system, one of which is through the implementation of cloud accounting. This system provides ease of access, efficiency, and real-time data updates. However, questions regarding the reliability of the financial reports produced remain. This article aims to analyze the extent to which the cloud accounting system can produce reliable financial reports, taking into account aspects of data security, input quality, system integration, and compliance with accounting standards. This research was conducted by conducting a literature study of various academic literature and related regulations. The results of the analysis show that cloud accounting has great potential to improve the reliability of financial reports, as long as it is supported by a reliable security system, adequate internal control, and high user competence. This article also identifies the challenges and opportunities that arise from the implementation of cloud accounting in financial reporting, as well as its implications for the audit process in the digital era.

This research aims to analyze the ethical and professional dilemmas within the prosecutorial institution, particularly concerning the bribery case involving Prosecutor Pinangki Sirna Malasari. The study focuses on the legal implications and systemic impacts of the ethical violations committed by law enforcement officials. A case study methodology with a qualitative analysis approach was employed, including document reviews, court rulings, and media coverage. The findings indicate that the bribery actions of Prosecutor Pinangki reflect a degradation of integrity and professionalism within the prosecution service, potentially undermining public trust in the criminal justice system. Furthermore, this study identifies gaps in oversight and weak enforcement of internal ethical codes as contributory factors to the violations. The implications of this case extend beyond legal aspects, impacting social and political dimensions, given the central role of the prosecution in upholding the rule of law. The conclusion emphasizes the necessity for comprehensive reforms in recruitment, promotion, and oversight systems within the prosecution service, alongside heightened awareness regarding the importance of professional ethics for every prosecutor. This study recommends strengthening both internal and external control mechanisms and imposing strict sanctions for any ethical violations to restore public trust and maintain the integrity of the prosecutorial institution.

Street Children are one of the complex social problems in big cities in Indonesia The Kupang City Government has issued a policy through Kupang City Regional Regulation No. 8 of 2013 which regulates the Handling and Empowerment of Street Children, Vagrants, and Beggars in its area. The Social Service has not been fully effective in supporting social welfare. This can be seen from the problem of Street Children in Kupang City, where there are still many underage children who are often seen wandering the streets. They are involved in various activities, such as selling newspapers, snacks, and even begging to anyone who stops. The type of research used in this study uses empirical legal research where this research method functions to see the law in a real sense and examine how the law works in the community. The results of the research and discussion show that (1) the results of the research conducted at the Kupang City Social Service are related to the Duties and Responsibilities of the Social Service in providing social welfare services for street children. This refers to the Kupang City Regional Regulation Number 8 of 2013 concerning the Handling and Empowerment of Street Children. As the implementer, the Social Service has the authority to provide guidance and control to street children. In addition, the implementing agents involved also carry out their duties and functions in accordance with their roles as regional apparatus, ensuring that the coaching process runs in accordance with the responsibilities carried out. (2) Factors that hinder the city social services in providing services in the field of social welfare for street children in Kupang City include internal factors.  

Relational databases, an essential component in modern information systems, are vulnerable to various security threats, both internal such as abuse of access rights, and external such as SQL injection, malware, and hacking. Given these conditions, how can relevant mitigation strategies be implemented to protect data security in relational databases? This article aims to identify the main threats to relational database security and map out relevant mitigation strategies. The method used is a literature review of various recent scientific journals that discuss aspects of data security in the context of relational databases. The results of the review indicate that threats such as SQL injection can be overcome by strict input validation, abuse of access rights can be prevented through role-based access control (RBAC), malware attacks can be detected using an intrusion detection system (IDS), and hacking actions can be minimized through the implementation of data encryption. This study is expected to be a reference in designing effective security strategies to protect data in relational databases.

The practice of leaking customer data by banks to third parties, such as Mata elang, raises serious problems in the context of personal data protection in Indonesia. This action not only threatens the individual's right to privacy but also has the potential to violate the legal provisions stipulated in Law Number 27 of 2022 concerning Personal Data Protection. This article aims to analyze the legal basis violated by this practice and provide a legal solution in an effort to protect customer rights. The formulation of the problem in this study is what form of legal violation of data leaks by banks to Mata elang and what is the legal enforcement mechanism. This study uses a normative legal method with a statutory and conceptual approach. Data were obtained through a literature study of relevant regulations and supporting scientific literature. The results of the analysis show that leaking customer data to third parties without valid consent is a violation of the principles of data processing in the PDP Law, especially regarding legality, transparency, and protection of data subjects. Banks as data controllers are responsible for the leak and can be subject to administrative, civil, or criminal sanctions. In closing, this study recommends strengthening internal bank regulations, strict supervision by regulatory authorities, and increasing legal awareness for customers. This effort is important to ensure the security of personal data and uphold the right to privacy in the banking system.

This study aims to describe the dynamics of school leadership at a primary school affected by limited leadership experience and health-related constraints. Using a descriptive qualitative approach and in-depth interviews with several teachers, the findings reveal that the principal adopts a situational leadership style characterized by flexible and delegative practices. The principal places significant trust in senior teachers to carry out daily operational functions and decision-making processes. While this strategy fosters teacher autonomy and ensures the continuity of school activities, it also reveals weaknesses in supervision, quality control, and the symbolic presence of leadership. The lack of direct supervision results in unclear performance evaluations and weak program coordination. The study concludes that the effectiveness of situational leadership relies heavily on the strength of interpersonal relationships among staff and the existence of supportive internal systems. It is recommended that the principal strengthen the management team and establish a more structured communication system to sustain leadership quality and educational standards.

Purpose of this research aims to find out and explain the function and role of the police in tackling online prostitution in Kupang City, and find out what factors affect the success of the police in tackling online prostitution in Kupang City. This research is a type of empirical research. The source of material from this study is primary legal material obtained from the information or opinions of the respondents, then analyzed qualitatively. The results of this study show that the Role of the Police in Overcoming Online Prostitution in Kupang City. The police's efforts to tackle online prostitution in Kupang City involve prevention, control, and enforcement measures. Prevention is carried out through community disease operations, education, and cyber patrols. Factors Affecting the Success of the Police in Overcoming Online Prostitution in Kupang City. The factors that affect the success of the police in tackling online protests are Internal Factors and External Factors. Suggestion from the author It is hoped that the East Nusa Tenggara police will strengthen and debriefing the police so that legal action against online prostitution is more effective and fair.

This study aims to analyze the influence of the Sales Accounting Information System and the Cash Receipt Accounting Information System on Internal Control at PT Alfa Scorpii, Bilal Branch. The population in this study was 38 employees, with a sampling technique using the census method, so that the entire population was used as a research sample. The approach used in this study is quantitative associative, with data analysis techniques using Multiple Linear Regression Analysis. Data processing was carried out using SPSS version 23. The results of the study indicate that the Sales Accounting Information System has a partial positive effect on Internal Control. In addition, the Cash Receipt Accounting Information System also has a partial positive effect on Internal Control. Simultaneously, the Sales Accounting Information System and the Cash Receipt Accounting Information System have a positive and significant effect on Internal Control.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

Aggressive behavior in adolescents is a complex problem and can have an impact on emotional, social, and psychological development. The purpose of this study was to analyze the factors that influence individual aggressiveness and evaluate effective forms of intervention in dealing with it. This study used a literature study approach by analyzing 30 accredited national journals in the last five years. The results showed that aggressive behavior was triggered by external factors such as authoritarian parenting, excessive use of social media, and online game addiction. On the other hand, internal factors such as low self-control and inability to manage emotions also play a role. Early detection is an important step to identify risks early on. Interventions that have proven effective include educational programs, self-management-based group guidance, and individual counseling services. Collaboration between parents, education, and professionals is needed to create an environment that supports positive adolescent maturity and development.    

Pressure measurement is a fundamental aspect of mechanical engineering used to monitor and control various fluid and mechanical systems. This study discusses different pressure measurement methods, including the use of manometers, pressure transducers, and microcontroller-based sensors. Experimental methods were conducted to compare the accuracy and sensitivity of various measuring instruments in different testing environments, such as hydraulic systems, pneumatic systems, and internal combustion engines. The results show that microcontroller-based sensors provide high accuracy and easy integration with industrial automation systems. Additionally, environmental factors such as temperature and vibration significantly affect the accuracy of pressure measurements. This study provides insights into the advantages and limitations of each method and recommendations for optimal applications in mechanical engineering.