Publication Search

In the field of education, cheating remains a critical issue of academic dishonesty. This phenomenon does not merely affect students' grades but also obstructs the development of core character values, including integrity, responsibility, and independence in the pursuit of knowledge. This article aims to analyze the factors influencing cheating behavior and evaluate various forms of intervention from the perspective of early detection of problematic behavior. This study employs a literature review method, examining 20 relevant scientific articles published between 2021 and 2026. The findings reveal that cheating behavior is influenced by internal factors such as self-efficacy, self-control, self-confidence, religiosity, and self-esteem as well as external factors, including peer conformity, parental pressure, the learning environment, and evaluation systems. Effective interventions include group counseling services, classical guidance, modifications to evaluation systems, and the utilization of Artificial Intelligence-based technology to detect potential academic fraud. Consequently, efforts to prevent cheating behavior require a multidimensional approach involving students, teachers, parents, and school policies to cultivate an academic culture of integrity.

The oil and gas industry requires efficient initial processing to separate reservoir fluids into oil, gas, and water phases. The Separator Unit is the main facility that plays a vital role in the surface facility production stage. This study aims to evaluate the type of separator used, identify control components, and understand the working principles and operational procedures of separators in the Main Production Facility (MPF) area. The methodology used is direct observation and literature studies during the implementation of practical work in July 2024 at PT. Citic Seram Energy Limited, Seram Non Bula Block, Maluku. The observation results show that the type of separator used is a Horizontal Three Phase Separator with tag codes 03-V-001A and 03-V-001B operating alternately. The separation process is carried out based on differences in fluid density utilizing gravity, supported by internal components such as deflector plates, mist extractors, weirs, and straightening vanes. Separator operation is maintained at an operating pressure of around 55 psig to ensure optimal separation efficiency and work safety. The conclusion of this study indicates that effective separator operation requires stable pressure and temperature control as well as routine maintenance to prevent sediment buildup and maintain product quality.

This study aims to analyze the state of cybersecurity and examine the implementation of risk management strategies at the Communication and Informatics Office of North Sumatra Province. The study employed a qualitative approach with descriptive methods, using interviews and documentation as data collection techniques. Interviews were conducted with three informants directly involved in cybersecurity management. The results indicate that the implementation of cybersecurity risk management has been carried out systematically through the stages of risk identification, analysis, evaluation, handling, and monitoring, supported by the use of a risk register and the Plan, Do, Check, Act (PDCA) cycle approach within the Information Security Management System framework. Risk assessments are conducted based on the level of impact and likelihood to determine priority for handling. The implemented mitigation strategies include risk control, avoidance, and transfer, with a focus on high-level risks. However, implementation still faces obstacles such as limited human resources, suboptimal internal policies, and a lack of support systems. Therefore, strengthening is needed through improving human resource competency, refining policies, and ongoing monitoring and evaluation to enhance the effectiveness of risk management and cybersecurity resilience.

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

The Application Of Hallucination Management Using The Shutting-Out Technique For The Control Of Auditory Hallucinations In Schizophrenia Patients In The Angruk Ward Of Prof. Dr. Margono Soekarjo General Hospital, Purwokerto. Schizophrenia is a severe mental disorder often accompanied by auditory hallucinations. Auditory hallucinations may cause patients to talk to themselves, appear restless, and experience difficulty in controlling responses to internal stimuli. One non-pharmacological nursing intervention that can be applied is the rebuking technique, a strategy used to firmly reject or dismiss hallucinatory voices. This study aimed to examine the application of the rebuking technique in controlling auditory hallucinations in patients with schizophrenia. This research employed a descriptive case study design using a nursing process approach and was conducted from February 17 to 19, 2026, on a patient diagnosed with schizophrenia experiencing auditory hallucinations. The intervention was implemented over three days, with one session per day lasting approximately 15–20 minutes. The results showed an improvement in the patient’s ability to recognize and control hallucinations, as indicated by a reduction in self-talking behavior, increased awareness of hallucination onset, and the ability to independently apply the rebuking technique. In conclusion, the rebuking technique is an effective nursing intervention to assist patients with schizophrenia in controlling auditory hallucinations.

One of the most common problems faced by students is academic procrastination. This issue often leads to increased stress, poor academic performance, and difficulties in self-control. This study aims to examine academic procrastination behavior and evaluate the Solution Focused Brief Counseling (SFBC) approach as an alternative intervention. The research was conducted using a qualitative approach in the form of a literature study. Data were obtained from various relevant scientific sources, including national and international journals, reference books, and previous research findings published within the last ten years. The data were analyzed using a content analysis technique by organizing the information into several main themes, including the factors causing academic procrastination, its impact on students, and the effectiveness of SFBC implementation. The findings indicate that academic procrastination is influenced by internal factors, such as low learning motivation, weak self-control, and poor time management skills. External factors also include an unconducive learning environment and a lack of social support. In addition, the results show that the SFBC technique helps students reduce task-delay behavior by setting clear goals, strengthening self-potential, and developing realistic solution plans. Therefore, SFBC can be considered a relevant and effective approach in guidance and counseling services to address academic procrastination.

This study aims to determine the financial management strategies implemented and their contribution to increasing the level of company profitability at PT Sarana Baja Perkasa. The method used is qualitative with a descriptive approach. Data sources in this study consist of primary data and secondary data. Primary data was obtained through direct interviews with related parties, namely the financial manager, financial staff, and cashiers at the company's head office. Meanwhile, secondary data was obtained from various internal company documents relevant to the study. Data collection was carried out through interview, observation, and documentation techniques. Meanwhile, data analysis was carried out through the stages of data reduction, data presentation, and drawing conclusions, with data validity testing using source triangulation and member checking. The results of the study revealed that the financial management strategies implemented include financial planning, cash flow management, cost control, and working capital management that are carried out in a structured manner. The implementation of these strategies has a significant role in increasing company profitability through effective and efficient financial management, thereby driving profit increases, maintaining financial stability, and supporting the company's business sustainability

Pengelolaan anggaran daerah memerlukan sistem pengendalian internal yang efektif serta penerapan manajemen risiko yang terintegrasi untuk mendukung tercapainya tujuan pembangunan secara optimal. Namun, pada praktiknya masih banyak pemerintah daerah menghadapi persoalan berupa rendahnya kualitas perencanaan, lemahnya pengawasan, ketidaktepatan prioritas belanja, serta belum optimalnya pemanfaatan sumber daya fiskal. Penelitian terdahulu umumnya membahas pengendalian internal dan manajemen risiko secara terpisah, sedangkan kajian mengenai sinergi keduanya dalam pengelolaan anggaran daerah, khususnya pada daerah dengan kapasitas fiskal terbatas, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis sinergi antara internal control dan manajemen risiko dalam pengelolaan anggaran pada Pemerintah Kabupaten Bengkulu Tengah. Penelitian dilakukan dengan metode kualitatif melalui wawancara mendalam, observasi, dan telaah dokumen, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa internal control telah berjalan secara normatif melalui fungsi pengawasan APIP. Namun, penerapan manajemen risiko masih bersifat administratif dan belum menjadi dasar utama dalam pengambilan keputusan anggaran. Temuan ini menunjukkan kebaruan bahwa integrasi pengawasan internal berbasis risiko menjadi model penting dalam meningkatkan efektivitas, efisiensi, akuntabilitas, dan kualitas tata kelola keuangan daerah.

This study aims to revisit the role of permissive parenting in the digital era and to analyze how psychological well-being mediates the relationship between permissive parenting and online gaming addiction among adolescents. The study employs a Systematic Literature Review (SLR) approach guided by PRISMA standards. Data were collected from reputable databases, including Scopus, Web of Science, and Google Scholar, covering publications from the last ten to fifteen years. The findings indicate that permissive parenting tends to increase the risk of online gaming addiction indirectly through the deterioration of adolescents’ psychological well-being. Psychological well-being serves as a significant mediating variable that explains how the lack of parental control and guidance contributes to weaker self-regulation in adolescents’ digital behavior. These results highlight that online gaming addiction is not solely influenced by external factors but is also strongly associated with internal psychological conditions. This study contributes theoretically by integrating parenting style, psychological well-being, and addictive behavior into a comprehensive analytical framework, while also offering practical implications for parents and educators in developing family-based preventive strategies in the digital era.

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality

Regional financial accountability is a fundamental principle in good governance. However, the management of regional finances still faces various challenges, particularly related to the potential occurrence of fraud and the suboptimal functioning of internal control systems. This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in strengthening regional financial accountability through the implementation of internal oversight based on Fraud Risk Control. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method, which utilizes secondary data from various scientific literature, previous research findings, and policy documents relevant to internal oversight in the public sector. The results indicate that internal oversight is a crucial mechanism in preventing fraud in public sector financial management. The implementation of Fraud Risk Control plays a role in identifying, assessing, and controlling fraud risks, thereby enhancing the transparency and accountability of regional financial management. Furthermore, APIP has a strategic role through internal audit functions, risk-based oversight, and providing consultation to improve regional financial management systems. Strengthening APIP’s capabilities, enhancing the maturity of the Government Internal Control System (SPIP), and ensuring the independence of internal supervisors are essential factors in realizing transparent and accountable regional financial governance.

  The implementation of the Regional Government Information System (RGIS) represents a strategic initiative by the government to achieve transparency and accountability in regional financial management. However, the effectiveness of this system is highly contingent upon the quality of initial data input. This study aimed to analyze the phenomenon of expenditure code input errors at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency and their subsequent impact on the accuracy of the Budget Realization Report (LRA). Employing a descriptive qualitative methodology, this research utilized data collection techniques including participatory observation, in-depth interviews, and document verification, conducted during an internship in the Accounting Division of BPKAD Sikka Regency. The findings reveal that misclassification between capital expenditures (CAPEX) and goods and services expenditures (OPEX) occurs frequently. This is primarily attributed to the complexity of account nomenclature and the rigid, "centrally locked" nature of the SIPD system. Consequently, these input errors lead to a distortion of information within the LRA and an overstatement of fixed assets on the Balance Sheet. This study concludes that a stringent document verification mechanism within the Accounting Division plays a pivotal role as an internal control to ensure the integrity and reliability of regional financial reports prior to their publication.

The Sunter C Polder/Pump construction project is a strategic effort to address flooding issues by increasing drainage system capacity. This project involves various high-risk construction activities that have the potential to cause workplace accidents and health issues. This study aims to identify hazards, assess risk levels, and determine control measures. The HIRADC (Hazard Identification, Risk Assessment, and Determining Control) method involves a systematic identification of potential hazards at the project site, risk assessment based on impact and probability, and the formulation of appropriate control recommendations. This is a descriptive study designed to illustrate Occupational Health and Safety (OHS) hazards and risks, located at the Sunter C polder/pump construction project. The research was conducted from January to May 2025. Data were collected through interviews, observations, and information obtained directly from internal company documents. The results indicate that the application of the HIRADC method accurately identifies various primary hazards, such as the risk of falls, being struck by materials, chemical exposure, and ergonomic issues. The risk assessment suggests that most activities fall under the medium to high-risk categories, necessitating controls such as the use of Personal Protective Equipment (PPE), OHS training, and routine monitoring of working conditions. The implementation of the HIRADC method in this project is proven to enhance the culture of occupational health and safety and can serve as a reference for other construction projects in managing operational risks effectively.

Truancy among high school students continues to be a serious concern that has negative effects on both academic outcomes and social development. This study seeks to analyze the application of reality therapy as an intervention to minimize truancy behavior. The research utilizes a literature review approach by evaluating six relevant scholarly articles published over the past decade. The findings suggest that truancy is caused by a combination of internal factors, such as lack of learning motivation and feelings of boredom, and external factors, including family environment and peer influence. Conventional approaches that rely heavily on punishment and external control are considered less effective in creating lasting behavioral improvements. On the other hand, reality therapy emphasizes personal responsibility, present actions, and self-assessment, allowing students to better understand their behavior and make more positive decisions. The results demonstrate that this approach enhances students’ self-awareness, responsibility, and decision-making abilities. Therefore, reality therapy can be regarded as an effective alternative counseling method to address truancy behavior in schools and to support long-term behavioral change.

Abstract. The increasing number of cases involving corporate losses that implicate the liability of directors in limited liability companies highlights the importance of a comprehensive understanding of the scope and nature of such liability from a civil law perspective. This study aims to analyze the liability of directors for corporate losses as well as the factors influencing the emergence of such legal liability. The method used is normative legal research with a legislative and conceptual approach, through a review of legislation, legal literature, and relevant court decisions. The results of the study indicate that directors’ liability is not automatic but depends on proving the existence of fault or negligence in performing their duties, in accordance with the principles of due diligence and good faith. Furthermore, factors such as weak internal controls, lack of transparency, and directors’ limited legal understanding are the primary causes of corporate losses. The implications of this study underscore the importance of implementing sound corporate governance principles, enhancing directors’ competence, and ensuring consistency in law enforcement to achieve a balance between legal protection and accountability in corporate management.

This study aims to analyze the influence of manager competence, financial technology, and internal control systems on MSME financial performance, both directly and indirectly through Sharia financial literacy as a mediating variable. This study uses a quantitative approach with an exploratory design. Primary data were obtained by distributing questionnaires to 400 MSMEs in Semarang City selected using a purposive sampling technique. Data analysis was conducted using SEM-PLS. The results show that manager competence and financial technology have a positive and significant influence on MSME financial performance, while internal control systems do not have a significant direct influence. Manager competence, financial technology, and internal control systems are proven to have a positive and significant influence on Islamic financial literacy. Furthermore, Sharia financial literacy has a positive and significant influence on MSME financial performance and is able to mediate the influence of manager competence, financial technology, and internal control systems on MSME financial performance. These findings confirm that Sharia financial literacy is a strategic capability that plays a role in transforming an organization's internal resources into improved financial performance. This research contributes to the development of the Resource-Based View and Dynamic Capability theories and offers a model for improving the financial performance of MSMEs based on Islamic financial literacy.