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Marsa Zahirah Badzlin; Kayla Putri Adnin; Jose Mikha Sembiring; Jessica Cristiana Siahaan; Suci Ramadani

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

The swift advancement of information technology has greatly influenced society, while also raising the threat of cybercrime. These offenses encompass the theft of social media accounts, unauthorized access to online information, and breaches of personal data security. This research intends to explore various types of cybercrime in Indonesia, the legal measures in place, and the obstacles law enforcement encounters when proving cybercrime incidents. The study adopts a qualitative method by reviewing literature, which includes laws, court rulings, academic articles, and reports from pertinent organizations. The findings reveal that even though laws like the Electronic Information and Transactions Law and the Personal Data Protection Law establish a legal framework, there are still issues related to digital evidence, coordination between agencies, and the public's understanding of data security. Consequently, there is a need for a more thorough law enforcement approach, enhanced digital education, and collaborative efforts among the government, law enforcement agencies, and the community to effectively combat and manage cybercrime.

Ni Luh Kesuma Wardani; Retty Tonapa; Purwadhi Purwadhi; Yani Restiani Widjadja

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The healthcare sector is increasingly confronted with a VUCA environment (Volatility, Uncertainty, Complexity, and Ambiguity), requiring hospitals to adopt adaptive, resilient, and innovative strategies. This study aims to systematically review the evidence on smart hospital strategies in responding to uncertainty, particularly in improving service quality, operational efficiency, and patient satisfaction. A systematic literature review was conducted using major academic databases, including Scopus-indexed sources, Google Scholar, and Semantic Scholar, covering publications from 2020 to 2026. Articles were selected based on predefined inclusion criteria focusing on hospital management strategies in dynamic and uncertain environments. A total of 10–15 relevant studies were included and analyzed using thematic synthesis. The findings indicate that key strategies in addressing VUCA challenges include digital transformation (e.g., electronic medical records and telemedicine), adaptive and transformational leadership, agile management approaches, and patient-centered care. Digital technologies significantly improve efficiency and decision-making processes, while agile and adaptive leadership enhances organizational responsiveness and resilience. However, several studies highlight that technological advancement alone is insufficient without integrating humanistic values such as empathy, communication, and trust. In conclusion, the most effective hospital strategies in a VUCA world are those that integrate technological innovation with human-centered care. Hospitals must develop flexible, data-driven, and patient-oriented systems to ensure sustainability and competitiveness in uncertain environments. Future research should focus on longitudinal and experimental designs to strengthen causal evidence and explore the integration of digital systems with humanistic healthcare values.

Laura Engellina Bri Siantur; Mutia Salsabila; Muhammad Fakar Ar-Ridho; M Sulthan Bakil Alrafif; Muhammad Fadl +1 more

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

Thei swifti advancementi ofi technologyi hasi madei iti simpleri fori individualsi toi accessi informationi viai sociali mediai platforms.i Nonetheless,i thisi cani alsoi leadi toi offenses,i includingi abusivei languagei ori expressionsi ofi animosityi towardsi othersi online.i Suchi actionsi falli underi Articlesi 310i andi 311i ofi thei Criminali Code,i whichi governi insultsi andi defamation,i alongi withi thei Informationi andi Electronici Transactionsi Lawi Numberi 11i Oct 2008.i Thisi lawi wasi revisedi toi includei Articlei 27i Paragraphi (3)i ini thei thei 2024i Informationi andi Electronici Transactionsi Law,i whichi tacklesi thei issuei ofi defamation.i Thei methodologyi appliedi ini thisi studyi isi normativei juridicali research,i emphasizingi ai legali approachi thati incorporatesi libraryi sources,i statutes,i regulations,i andi relevanti legali theoriesi andi concepts.i Thei obstaclesi ini applyingi thei lawi againsti defamationi crimesi oni sociali mediai encompassi legali issues,i technicali barriers,i andi culturali asi welli asi sociali factors.i Toi tacklei thesei obstacles,i i iti other essentiali toi enhancei thei skillsi ofi lawi enforcementi personneli andi boosti publici awarenessi abouti digitali literacy.i Thei processi ofi lawi enforcementi concerningi defamationi crimesi oni sociali mediai adheresi toi thei proceduresi outlinedi ini thei Criminali Procedurei Code,i focusingi oni electronici evidence.i Articlesi 310i andi 311i ofi thei Criminali Code,i togetheri withi Articlei 27i Paragraphi (3)i ofi thei Informationi andi Electronici Transactionsi Lawi asi amendedi ini Lawi Numberi 1i ofi 2024,i providei thei legali foundationi fori addressingi crimesi oni sociali media,i ini linei withi thei proceduresi seti forthi ini thei Criminali Procedurei Code.  

Ayu Santriana Retebana; Ririn Andini Tainmeta

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the role of understanding Christian theology in improving the quality of Christian Religious Education (CRE) learning. The focus of the study is how theological foundations can shape students’ character, morals, and spiritual development, as well as how teachers’ instructional strategies can support the achievement of these learning outcomes optimally and sustainably. The method used is a qualitative literature review, analyzing various relevant books and journal articles related to CRE, teaching approaches, and the integration of faith values into the educational curriculum. The findings indicate that mastery of Christian theology serves as an essential foundation in learning, as it enables students to understand their faith deeply while also internalizing Christian principles in their daily lives. In addition, interactive, contextual, and participatory learning methods have been shown to increase student engagement and motivation in the learning process. The role of the teacher as a moral and spiritual role model is also a key factor in strengthening the internalization of these values. Thus, an understanding of Christian theology not only supports cognitive aspects but also contributes to shaping students’ character and ethical behavior, making CRE learning transformational and holistic.

Zafirah Talitha Arisyah; Hijr Amelya; Habibila Salwa Jenny; Fadilianti Maghfiroh; Della Donauli Simanjuntak +1 more

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2026 Asosiasi Periset Bahasa Sastra Indonesia

Academic procrastination is the behavior of deliberately delaying the completion of tasks even though individuals are aware of the negative consequences for their learning outcomes. This phenomenon is commonly found among students at various educational levels, ranging from secondary school to higher education, and often results in decreased academic achievement, lower quality of completed assignments, and increased levels of academic stress among students. This condition indicates that academic procrastination has become an important issue that requires attention within the educational process. This study aims to examine self-regulation as an indicator for the early detection of academic procrastination in the context of guidance and counseling services in educational settings. The method used in this study is a literature review by analyzing various scientific journal articles relevant to the research topic. The results of the review show a consistent negative relationship between self-regulation and academic procrastination. Students who possess a high level of self-regulation tend to be more capable of managing their time, emotions, and learning motivation effectively, enabling them to be more disciplined in completing academic tasks. Conversely, low levels of self-regulation contribute to an increased tendency to delay academic tasks. These findings confirm that self-regulation can serve as a strategic indicator for early detection as well as a target for preventive interventions through guidance and counseling services in schools.

Yustiani Perbina Br Sitepu; Siti Mardhiah; Hannami Mardhatillah; Solin, Rani Hasanah Br; Zulian Fikry

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study examines inclusive education for children with emotional and behavioral disorders (EBD), who often experience significant challenges in social interaction and academic adaptation. The primary objective is to evaluate existing educational approaches and strategies implemented in Indonesia, while also identifying gaps in current research and practice. This study employs a literature review method, analyzing 20 relevant scientific articles to synthesize key findings and trends. The results indicate that structured approaches such as Positive Behavioral Interventions and Supports (PBIS) and Social-Emotional Learning (SEL) have proven effective in improving students’ behavioral outcomes, emotional regulation, and academic performance. These approaches emphasize proactive strategies, skill development, and supportive learning environments. However, several persistent challenges hinder optimal implementation, including limited teacher knowledge and training in inclusive practices, insufficient institutional support, and a lack of access to professional psychological services. Additionally, inconsistencies in policy implementation across regions contribute to unequal educational experiences for children with EBD. Based on these findings, the study highlights the importance of strengthening teacher capacity through continuous professional development and increasing access to multidisciplinary support systems. Furthermore, effective collaboration among teachers, parents, schools, and the wider community is essential to foster inclusive, adaptive, and responsive educational environments that can meet the diverse needs of all learners.

Rahmat Fajar Ramdani

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

Ansari, Majid; Englishtina, Inti; Dwi Putranti, Honorata Ratnawati

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

The mining sector is widely recognized as a high-risk industry characterized by complex social, environmental, and organizational challenges. In response, sustainability governance in mining has predominantly relied on institutional mechanisms such as regulations, voluntary standards, and sustainability reporting frameworks. However, growing evidence indicates that these approaches often fail to generate substantive sustainability outcomes because they insufficiently address human and organizational dimensions. This literature review aims to synthesize existing research on sustainability governance in the mining sector by shifting the analytical focus from institutional sustainability to human behavioral engagement. Using a systematic and thematic literature review approach, this study analyzes peer-reviewed articles indexed in Scopus that examine sustainability governance, human behavior, and organizational dynamics in the mining sector. The findings reveal a persistent gap between formal sustainability commitments and actual practices, frequently manifested in symbolic compliance and greenwashing. The review further demonstrates that human behavior—shaped by employee engagement, trust, perceived justice, and organizational culture—plays a decisive role in determining the effectiveness of sustainability governance. Moreover, the literature highlights the limitations of rigid, top-down governance models in managing the complexity and uncertainty inherent in mining systems, emphasizing the relevance of adaptive governance approaches that promote learning, flexibility, and stakeholder participation. This study contributes to the literature by integrating institutional, behavioral, and adaptive governance perspectives into a human-centered framework. Practically, it underscores the strategic role of human resource management in translating sustainability commitments into meaningful behavioral change and long-term sustainability outcomes in the mining sector.

Selvia Junita Praja; Serly Wulandari

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Smart cities are trending as an innovative approach to address urban problems. This study aims to analyse the trend of research publications on smart cities in Indonesia with a bibliometric analysis approach. The articles used in this study were obtained from Scopus data. From 131 articles found in the scopus database between 2013 and 2024. The selected articles were then managed using biblioshiny and Vosviewer software. The results showed that publications related to smart cities experienced fluctuations from the last 10 years. The article with the most citations is entitled Strengthening waste recycling industry in Malang (Indonesia): Lessons from waste management in the era of Industry 4.0 has the most citations of 85 citations. While seen from the highest affiliation shows that Gadjah Mada University is an institution with a total of 70 publications. Mapping articles based on the relationship between keywords (co-occurance) is formed into 12 clusters, each cluster describes topics that are often discussed in smart city-related literature, such as urban planning, social networking, e-government, public services, urban development, sustainable development, internet of things (IoT), urban growth, economic, artificial intelligence, and secondary datum.

Qristin Violinda; Rr. Hawik Ervina; Bayu Kurniawan; Chadyan Faturohman

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. Bibliometric analysis was conducted using VOSviewer to examine keyword co occurrence, network relationships, and thematic density. The results indicate that ethnocentrism functions as a central organizing concept within the literature, closely associated with cultural differences, expatriation, workforce diversity, and organizational practices in multinational contexts. Temporal patterns observed in overlay and density visualizations suggest a growing scholarly emphasis on practice-oriented and context-specific perspectives, particularly in relation to managerial and organizational implications in global operations. Overall, this study offers a structured synthesis of existing research, highlights emerging thematic directions, and provides a foundation for future empirical and comparative inquiries into cultural diversity management in multinational corporations.

Fatma Ayu Widyoputri, Yohana Maritza; Atika Mutiarachim

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze how the TikTok and Instagram Reels algorithms play a role in the distribution of multimedia content and their implications for content visibility, user engagement, and digital marketing practices. The research method used is a qualitative approach through a Systematic Literature Review by analyzing articles from accredited national journals and reputable international journals published in the period 2020-2025. The literature search process was carried out systematically through openly accessible scientific databases, then selected using inclusion and exclusion criteria to ensure the relevance and quality of the sources. The research findings show that the TikTok and Instagram Reels algorithms both rely on analysis of user behavior, initial engagement levels, and the characteristics of short-form audiovisual content in determining content distribution. TikTok emphasizes an interest-based recommendation system that allows content from new creators to gain broad reach, while Instagram Reels combines algorithmic recommendations with established social networks. The implications of this study emphasize that understanding the mechanics of algorithms is a strategic factor for content creators, business actors, and digital marketing practitioners in designing effective, adaptive, and sustainable multimedia content distribution strategies.

Tabitha Zahra; Hany Natari Adha; Risma Anita Puriani

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Teenage brawls have become an increasingly urgent social issue, considering the destructive impact they cause. This study aims to explore the causes and negative impacts of student brawls through a literature review. By analyzing 20 related academic articles, it was found that the triggers of brawls can be divided into two main dimensions. The internal dimension includes factors such as deindividuation, identity crisis, and low self-regulation, while the external dimension encompasses ineffective parenting styles, peer influence, and provocation through social media. The impact of brawls is significant, not only on physical aspects and fatalities but also on psychological disturbances, moral decline, stigmatization, and serious legal consequences. This study concludes that a comprehensive intervention approach is needed, involving school counseling services, education on better parenting, and community monitoring to reduce the tendency for teenage aggression. This strategy is expected to address the root causes of brawls in a more structured and effective manner, creating a safer environment and supporting positive teenage development.

Rr. Hawik Ervina; Noni Setyorini; Prianka Nastiti; Heri Prabowo

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Flexible work arrangements (FWAs) have gained increasing attention in contemporary organizations as a strategy to enhance employee-related outcomes in dynamic work environments. This study aims to synthesize empirical evidence on the relationship between flexible work arrangements and employee outcomes through a Systematic Literature Review (SLR) guided by the PRISMA framework. A structured literature search initially identified 200 records, of which 117 peer-reviewed journal articles were retained after excluding non-journal publications. Following full-text screening and eligibility assessment, 45 empirical studies were included in the final analysis. The review reveals that flexible work arrangements are generally associated with positive employee outcomes, particularly job satisfaction, employee well-being, work–life balance, engagement, and performance, although the strength and direction of these relationships vary across organizational contexts and implementation practices. The findings highlight key research trends and methodological gaps, offering valuable insights for future research and practical implications for organizations seeking to effectively implement flexible work arrangements.A

Anisa Putri Melinda Djo; Yakobus Adi Saingo

Jurnal Pendidikan Agama dan Teologi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of teachers' teaching styles on the formation of student character in the school environment. The study focuses on comparing democratic-humanist and authoritarian teaching styles, and their implications for student character development. The research method used is a qualitative method with a literature review approach, through a systematic analysis of books, scientific articles, and previous research results relevant to the topic of teaching styles and character education. The results and discussion indicate that education is not only oriented towards academic achievement, but also on the formation of moral values, attitudes, and personality of students. Teachers have a strategic role as educators, mentors, and role models whose behavior and teaching styles greatly influence student character. Democratic and humanist teaching styles have been shown to encourage the growth of self-confidence, courage to express opinions, independence, empathy, and moral integrity in students. Conversely, authoritarian teaching styles tend to instill fear, reduce creativity, weaken self-confidence, and shape students' character under pressure. This study confirms that student character formation is strongly influenced by the quality of teacher-student interactions, the emotional atmosphere in the classroom, role models, and moral communication established by teachers. Therefore, a balance is needed in implementing a firm but humanistic teaching style in order to create a learning environment that is conducive to optimal character formation of students.

Wahyu Waseso; Indra Dwiyanto Wibowo

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Social media has become integral to the daily lives of Generation Z (Gen Z) in Indonesia, with intensive daily usage contributing to significant mental health concerns. This narrative review synthesizes evidence from the literature published between 2021 and 2026 to examine the primary mechanisms social comparison and fear of missing out (FOMO) underlying the negative effects of social media on mental health, including anxiety, depression, low self-esteem, sleep disturbances, and social isolation. Drawing from 15 key open-access articles (including 7 Indonesia-specific studies and 8 global comparisons), social comparison through curated content on platforms such as Instagram and Facebook was consistently associated with diminished self-satisfaction and heightened dissatisfaction. FOMO, particularly amplified by fast-scrolling algorithms on TikTok, promoted compulsive behaviors such as doomscrolling and exacerbated emotional distress. Digital wellness strategies, including digital detox, mindful usage, and media literacy, showed promising potential for mitigation, although long-term effectiveness remains limited in the Indonesian context. Notable research gaps include the scarcity of longitudinal studies, culturally tailored interventions, and data from rural or non-urban populations. This review recommends integrating digital literacy education into school curricula and developing community-based mental health programs to address risks in the 2025–2026 digital era. The findings offer insights for prevention and intervention strategies targeting Gen Z mental health in Indonesia.

Firhan Mahdavikia; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Administrative capacity has long been recognized as a fundamental determinant of governmental effectiveness, yet its role in executive service delivery, particularly in relation to government protocol functions, remains conceptually underdeveloped in public administration scholarship. Existing studies on administrative capacity predominantly focus on policy formulation, implementation, and citizen-facing service delivery, while research on executive governance and executive support systems often treats internal support functions in aggregate terms. As a result, the specific contribution of protocol functions—as administrative, symbolic, and coordinative mechanisms that sustain executive leadership—has been largely overlooked. Addressing this gap, this literature review examines how administrative capacity operates within executive service delivery, with a particular emphasis on government protocol functions as an integral component of executive support and governance coordination. The primary objective of this article is to synthesize and integrate dispersed theoretical and empirical insights to reconceptualize protocol functions within the broader framework of Administrative Capacity Theory. Employing a narrative–integrative literature review approach, the study systematically selected and analyzed peer-reviewed journal articles from major academic databases published within the last five years. The literature was examined through thematic analysis and conceptual synthesis, guided by Administrative Capacity Theory as the core framework and complemented by perspectives on executive service delivery, institutional capacity, street-level bureaucracy, public service professionalism, and governance coordination. The review identifies recurring patterns indicating that effective executive service delivery depends on the interaction of individual-level capacities (professional competence, discretion, and ethics), organizational-level capacities (structures, procedures, and coordination routines), and system-level capacities (institutional arrangements and governance mechanisms).

Dimas Rahmatullah; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Digital transformation has become a central agenda in local governments seeking to improve the effectiveness, accessibility, and reliability of public service delivery, particularly in population administration services that constitute the legal foundation of citizenship. In Indonesia, the Surabaya City Government has implemented the Klampid New Generation (KNG) program as an integrated digital platform for population administration services, aiming to streamline civil registration processes, enhance service quality, and expand citizen access. Despite its technological ambition, the implementation of digital population administration services continues to face persistent challenges related to administrative capacity, especially at the municipal level where services are operationalized and directly experienced by citizens. This issue raises an urgent academic and practical question regarding how administrative capacity shapes the performance and sustainability of digital public services within the broader digital government transformation. This article aims to synthesize and critically evaluate the existing scholarly literature on administrative capacity in the implementation of digital population administration services, with analytical relevance to the KNG program in Surabaya City Government. Employing an integrative literature review design, the study systematically examines peer-reviewed journal articles published between 2021 and 2025, retrieved from Scopus, DOAJ, Google Scholar, and SINTA databases. Articles were selected based on predefined inclusion and exclusion criteria and analyzed using thematic and conceptual synthesis techniques. The review identifies key dimensions of administrative capacity that consistently influence digital service implementation, including institutional and organizational arrangements, human resource competence, technological and infrastructural readiness, regulatory and procedural alignment, inter-organizational coordination, and the role of street-level bureaucrats in frontline service delivery.

Nur Zaeni; Neng Sri Komala; Uti Indrawati Lestari; Abdullah Ade Suryobuwono

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of maritime competence, maritime safety management, and maritime regulations on maritime safety in Indonesia. The approach used in this literature review is descriptive qualitative. Data collection techniques include literature studies or reviews of relevant previous articles published between 2021 and 2026. The technique used in this literature review is Comparative Analysis. The data used in this descriptive qualitative approach comes from previous research relevant to this study and is sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Q2-Q4 Emerald, Elsevier, Sage, Web of Science, Sinta Journal 2-5, DOAJ, EBSCO, Google Scholar, Copernicus, and digital reference books. The results of the study indicate that: 1) Maritime competence influences maritime safety in Indonesia; 2) Maritime safety management influences maritime safety in Indonesia; and 3) Maritime regulations influence maritime safety in Indonesia. The study concludes that a combined approach to enhancing maritime competence, management practices, and regulatory frameworks is critical in improving maritime safety in the region.

Agustinus Abraham

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of digital technology and social media, particularly TikTok, has significantly influenced the learning behavior of elementary school students. This study aims to analyze the impact of TikTok use on the learning behavior of sixth-grade elementary school students through a Systematic Literature Review (SLR) approach. Data were collected from Google Scholar following the PRISMA guidelines, resulting in 200 initial articles, which were then selected to obtain 12 articles relevant to the Indonesian context. The synthesis results show that TikTok has a dual impact. On the positive side, TikTok increases creativity, digital skills, self-confidence, interest in learning, and provides access to interesting and interactive educational content. However, excessive use without supervision has negative effects, such as decreased discipline, concentration, and motivation to learn, the emergence of academic procrastination, and changes in behavior and language that are inappropriate. These findings confirm that the influence of TikTok is greatly affected by parental supervision, the role of teachers, digital literacy, and student self-regulation. Therefore, it is necessary to use TikTok wisely, purposefully, and in an integrated manner in educational policies so that its benefits are optimized and its risks can be minimized.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).