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Ajeng Atma Kusuma; Aini Adila Rusydiana; Rizka Nur Aziza; Zahra Syifa Aulia; Nuha Nadhifah

Proceeding of the International Conferences on Engineering Sciences 2026 Asosiasi Riset Ilmu Teknik Indonesia

The development of artificial intelligence technology is a great opportunity for the fashion industry, especially in designers based on personalization and consumer needs. This study aims to examine Midjourney's AI technology in the design personalization process by integrating solid data and consumer style preferences. This research is expected to support the concept of mass customization in the fashion industry and increase the relevance of design to user character. This research uses a mixed method method by combining quantitative data and qualitative data. The research stages include body data collection and style preferences, prompt formulation, data-driven prompt formulation, design generation using Midjourney, design validation by experts and consumers, and integrated data analysis.The results showed that the majority of the designs produced were considered feasible in terms of construction (83%) and in accordance with the character of the consumer's body (75%). The modest and minimalist style categories received the highest personalization scores. The qualitative findings reinforce the quantitative results, showing that consumers feel the fit of the style and proportions of the design with the character of their bodies.The study concludes that Midjourney's AI integration in the fashion design process is able to effectively support design personalization, although it still requires the role of designers in technical refinement. This approach has the potential to be an innovative solution in the development of data-driven fashion design.

Andriyani Andriyani; Adi Suyatno; Dewi Kurniati

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Strategies to increase the income of self -help palm oil farmers can help farmers to increase production yields. This study aims to formulate and obtain strategies in an effort to increase the income of oil palm farmers. This research was conducted in Kalis District, Kapuas Hulu Regency. This study was carried out from April 5 to May 524. This study used a descriptive quantitative method with case study methods and identified internal factors (strengths and weaknesses) and external (opportunities and threats) used for the strategy to increase the income of oil palm farmers in the sub -district dull. The variables used in this study were obtained from indicators of strengths, weaknesses, opportunities and threats. Based on the results of the research results of the collection, processing and analysis of the main internal factors, it is found that the main strength factor of farmers is the status of land ownership and land area owned by farmers with a weight score of 0.41. As for the main weakness of self -help farmers is inadequate access to infrastructure with a weight score of 0.18 and the total score of the IFE matrix is ​​2.51. For data analysis of the main external factors, it is found that the main opportunity factor of farmers is oil palm can be a term investment for farmers with a weight score of 0.41. As for the main threat of self -help farmers is a long queue at the Palm Oil Mill (PKS) with a weight score of 0.18 and the total score of the IFE matrix is ​​2.62. The results of processing internal and external data of farmers using the IE matrix show that the position of farmers is in quadrant I, the suitable strategy is an aggressive strategy that can support the growth of oil palm farming.

Mita Hargianti; Rika Septiana; Asia Afriani; Husnul Hidayat

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

Pedestrian is one of the most important public spaces for urban areas. On the border of Muara Enim city has a pedestrian that attracts attention, namely the pedestrian welcome intersection kepur. Simpang Kepur pedestrian has a border gate that is the center of attention and the first impression when entering the city of Muara Enim so that it has the opportunity as a face or symbol of the identity of the city of Muara Enim. Visually, the existence of pedestrians and gates at the Kepur intersection looks quite attractive but functionally it is not in accordance with the characteristics of pedestrian activities on the pedestrian so that research is needed to rearrange the previous design so that the function of the pedestrian becomes even better. The method used is qualitative through observation based on facts and activities in the field. Analysis based on the impression of place and activity on the pedestrian. The results obtained that there is a need to change the appearance of the color processing so that the pedestrian becomes more alive, need to keep the pedestrian so that there is no loss or damage, the need for guardrails or vegetation / view barrier plants in the area behind or beside the pedestrian, rearrangement of plants that can absorb dust and can absorb noise, and arrangement of street furniture, namely visual recommendations for a wider bus stop design, replace permanent seating, replace permanent trash.

Zusmawati Zusmawati; Sonny Hakri

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The availability of quality human resources provides an opportunity for leaders to select the best employees for strategy implementation. However, the effectiveness of strategy implementation depends not only on human resources but also on the organizational culture and leadership style applied. Based on the results of the first hypothesis test, it was found that the organizational culture variable has a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, in this study, the first hypothesis (H1) is accepted. Based on the results of the second hypothesis test, it was found that the leadership style variable has a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, in this study, the second hypothesis (H2) is accepted. Organizational culture partially has a positive and significant effect on employee performance. Therefore, it can be concluded that if organizational culture improves, employee performance will also improve. Leadership style has a positive and significant effect on employee performance. Therefore, it can be concluded that if leadership style improves, employee performance will also improve. Organizational Culture and Leadership Style simultaneously have a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, it can be concluded that if Organizational Culture and Leadership Style improve simultaneously, employee performance will also improve.

Dwi Endah Kusumawati; Davia Maulidda Suharno

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Decoction is a traditional extraction method rooted in ethnobotany; however, meeting quality standards in modern pharmaceutical research remains a major challenge. This study aims to map global research trends regarding phenolic and flavonoid compounds in decoctions over the 2015–2025 period through bibliometric analysis. Data were retrieved from the Scopus database and analyzed using VOSviewer 1.6.20 software, employing the fractional counting method to ensure a more proportional weighting of keyword relationships. The results indicate a fluctuating trend that significantly increased toward the end of the period, peaking at 78 documents in 2025, with India and China emerging as the primary contributors. Network visualization and research density analysis reveal that the global research focus remains centered on antioxidant capacity (DPPH, TPC, and TFC), while decoction itself occupies a supporting position within the research map. This study concludes that decoction has not yet become a central focus in modern pharmaceutical research but serves primarily as a vehicle for presenting active compounds. There remains a significant gap between traditional decoction use and the application of advanced analytical technologies such as HPLC and antibacterial testing, representing a substantial opportunity for future research to validate the safety and efficacy of decoctions more scientifically and through standardized approaches.

Ahmad Zulfikar; Syamsul Hadi; Marshel Oscar Himawan; Mus’ab Idzharul Huda; Rahmad Fardani +1 more

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

Problems in the transmission box of the Drilling Machine 438-02-814-0925 type (0.75 HP, 230/400V, 1425 rpm, produced in 1988) are the degradation of mechanical components for the pulley, V-belt, and rolling bearing. The purpose of maintenance and repair planning is to obtain maintenance costs, maintenance schedules in the period 2026, and the ratio of maintenance costs to profits. The maintenance and repair planning method includes collecting previous maintenance data; application of the inspection-replace-repair-overhaul (IRRO) method; evaluation of the working conditions of components, especially on the pulley, V-belt, spindle pulley (driven pulley), and rolling bearing; prediction of component service life; prediction of repairman costs; prediction of supporting equipment that will be used in maintenance; prediction of spare part replacement time or reinstallation of components after repair; estimation of maintenance and repair costs in 2026; and calculation of the ratio of maintenance costs to profits. The results of maintenance and repair planning obtained maintenance costs in 2026 amounting to Rp 4,627,000 with an estimated Drilling Machine rental rate of Rp 75,000/hour which has the opportunity to be rented for 400 hours/year, and a maintenance cost to profit ratio of 15.42% which implies that the Drilling Machine still has the opportunity to generate profits and is suitable for use in the coming years.

M.Agustian Harpani; M. Nuklirullah; Diah Khairinnisa

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

The increasing demand for infrastructure necessitates the construction of reliable bridges with long service lives to ensure smooth mobility. This research focuses on the Griya Lingga Permai Bridge over the Asam River in Jambi City, which is scheduled for widening as part of the Asam River Revitalization program aimed at flood mitigation. Although the project faces delays due to land acquisition constraints, this postponement is leveraged as a strategic opportunity to conduct a design review of the planned bridge superstructure.The bridge is designed using a reinforced concrete "T" beam girder structure. This study aims to perform a design review of the planned superstructure. This review includes the verification of calculations, structural dimensions, and a comparison of reinforcement calculation results, which are crucial for ensuring the future safety and reliability of the bridge against design loads. To support the validation and analysis process, the research utilizes STAAD.Pro software to obtain more accurate and detailed data regarding structural capacity. The results of this study will provide solid technical recommendations for the continuation of the construction project.

Fania Sella Farahma; Adzkiyak Adzkiyak

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The United States is often called the "land of the free" and the "land of opportunity," but its history is also rife with discrimination and injustice. This abstract explains how racism and inequality have shaped American society throughout the ages. This discrimination began with the system of slavery imposed on African Americans in the 17th century. This system not only took away their freedom but also placed them in a highly unfair situation. After slavery ended, discrimination persisted through Jim Crow laws, which allowed for racial segregation in areas such as education, transportation, and public services. Additionally, other groups such as Native Americans, Asian immigrants, and Latino communities also faced oppression. Native Americans' ancestral lands were confiscated, and they were forced to relocate to reservations. Asian immigrants experienced unfair treatment, including bans on entry and exclusion. Although the Civil Rights Movement of the mid-20th century successfully eliminated many laws that discriminated against, injustice persists. Systematic forms of racism are still evident in economic inequality, the way the law is administered, and disparities in access to education and adequate housing. Thus, American history is a story of the ongoing effort to realize the promise of justice for all its people, a process that continues to this day.

Wiwin Tampubolon; Yohanes Michael Sijabat

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

Technological innovation in Christian Religious Education learning strategies aims to improve students' learning literacy comprehensively. In an era of globalization and rapid technological advancement, Christian Religious Education is required to adapt to digital learning media to ensure relevance and effectiveness. The use of various technologies, such as interactive learning videos, educational applications, and e-learning platforms, increases student motivation and active engagement in understanding Christian values ​​and integrating faith with knowledge. Learning strategies using attractive digital technology, a hybrid learning model that combines face-to-face and bold learning, and improving teacher competency are key to the successful implementation of this innovation. The research method used is descriptive qualitative based on a literature review that examines relevant scientific literature, books, and documents on technological innovation in religious education and improving learning literacy. Content analysis was conducted by grouping data based on themes such as technology type, learning strategy, and its impact on student literacy. The research results show that the integration of technology in Christian Religious Education learning provides a significant opportunity to create a technologically savvy young generation that is both mature in faith and character, and able to face the challenges of the times with steadfastness.

Emiliano Eo Kutu Go’o; Mariaty Hardiana Putri Falo; Leonarda Alfadina Tabun; Archangela Ghiriani; Yosep Ejercito Falo +2 more

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the opportunities, threats, strengths, and weaknesses of Arch Barbershop, a modern barbershop in Maumere City. The study was conducted using a descriptive approach through observation of the business environment, competitor analysis, and identification of local consumer preferences. The analysis shows that Arch Barbershop has promising opportunities due to the increasing trend of grooming among teenagers and young adults, and the lack of barbershops offering modern and consistent service concepts in the area. However, this business also faces threats in the form of competition from new barbershops, rapidly changing consumer preferences, and dependence on barber skills as the spearhead of service quality. Furthermore, internal weaknesses such as limited space, inflexible operating hours, and a less than optimal variety of services pose challenges to business development. By understanding these opportunities, threats, strengths, and weaknesses, Arch Barbershop can formulate a more effective development strategy to increase its competitiveness and business sustainability in Maumere City.

Rizkiyah Purnama; Muthiatul Khairiyah Ritonga; Raufan Syiddik Harahap; Zulhimma Zulhimma

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

Strengthening the family economy through the development of productive household-based businesses is an important strategy in supporting sustainable rural community development. This approach is considered effective because it utilizes the potential of local resources and involves the active role of family members, especially housewives, in economic activities. One form of business that is relatively easy to implement is the production of hygienic laundry soap, considering the simple manufacturing process, affordable production costs, and has a relatively stable level of market need and demand. These conditions make this business an opportunity to be developed as a productive household economic activity. This study aims to analyze the implementation of home-based hygienic laundry soap production training and examine its impact on improving the skills and economic independence of housewives in Jambur Village, Padang Matinggi . The focus of the study is directed at the training process, the level of understanding of participants, and changes in attitudes and economic capabilities after participating in the activity. The approach used in this study is a descriptive qualitative method, which allows researchers to obtain an in-depth picture of the program implementation and participants' experiences. Data collection techniques are carried out through direct observation, interviews with participants and related parties, and documentation of activities to support research data. The research results show that the training on making hygienic laundry soap had a positive impact on improving the knowledge and skills of housewives in producing safe, hygienic, and marketable soap. Participants not only understood the production stages but also learned how to make soap independently. Furthermore, the training fostered entrepreneurial motivation and awareness of home-based business opportunities, thereby opening up opportunities to increase family income. Therefore, this training program significantly contributes to women's empowerment and strengthening family economies at the village level through the development of productive, home-based businesses.

Nur Afni; Elya Antariksana Bachmida; Baiq Rien Handayani; Yuhendra AP; Hary Kurniawan +22 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Local coffee micro, small, and medium enterprises (MSMEs) in Karang Sidemen Village, Central Lombok Regency, have significant development potential; however, they still face challenges related to marketing practices and limited value addition. Conventional marketing systems restrict market reach and reduce product competitiveness. In the context of the Industrial Revolution 4.0 and Society 5.0, digital marketing offers a strategic opportunity for MSMEs to enhance product promotion and sales performance. This community service program aimed to strengthen the capacity of local coffee MSMEs through the implementation of social media–based digital marketing strategies. A participatory approach was employed, actively involving MSME actors and students through stages of problem identification, program planning, training and hands-on digital marketing practices, and evaluation. The results demonstrated an improvement in participants’ understanding and skills in utilizing social media as a promotional tool, as reflected by the initiative to develop and publish promotional video content for local coffee products, including the flagship Versilia coffee variant. The use of visual content and storytelling facilitated the practical adoption of digital marketing strategies. Overall, this program contributed to shifting marketing behavior from conventional to digital approaches and strengthening the sustainable competitiveness of local coffee MSMEs.

Siska Dwi Oktavia; Sirajul Arifin

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study analyzes the competitive advantage of sharia gold investment at Pegadaian Syariah, Blauran Branch, Surabaya, amidst competition from Bank Syariah Indonesia and sharia fintech. Using a descriptive qualitative approach, primary data was obtained through semi-structured interviews with Branch Managers, marketing staff, and customers, while secondary data came from Pegadaian reports, OJK publications, and the World Gold Council. The analysis employed the SWOT framework and Porter's Five Forces. The results show that Pegadaian Syariah's competitive advantage stems from public trust in its state-owned enterprise (BUMN) status, compliance with sharia principles, certified Galeri24 products, and product flexibility starting from IDR 10,000 supported by the PSDS digital platform. There is a significant opportunity from the 135% year-on-year surge in gold demand, but it faces the threat of intense competition and high buyer bargaining power. Competitive advantage strategies are implemented through digital service differentiation, an inclusive market focus, and cost efficiency. The study recommends intensifying PSDS education, strengthening gold investment literacy, and optimizing pricing to increase competitiveness.

Quranayati Quranayati; Srie Wahyuni; Rouzatul Nafisah; Putri Ayu Ariska; Meli Sahara

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Toddler age is often called the golden period because during this period brain nerve development occurs, especially myelination, as well as a critical period. The golden period can be achieved if toddlers' nutritional needs are optimally met. On the other hand, if babies and toddlers do not get the food they need, the golden period will change into a critical period, thus disrupting their growth and development. The level of education of parents will affect the health and well-being of children, because this is inseparable from the nutritional status of children. Mothers with a high level of education will have a clearer opportunity to absorb information compared to mothers with less or no education. With a good level of education, it is hoped that a mother will be willing and able to behave well in order to improve her child's nutritional status. This Community Service activity aims to provide health education on balanced nutrition to reduce stunting in the community, especially mothers with toddlers in Desa Cangguk, Kecamatan Tanah Pasir, Kabupaten Aceh Utara. This activity used a participatory approach involving lecturers, students, health workers, and the community. The results showed an increase in public understanding and awareness of stunting prevention. It is hoped that this activity will raise public awareness about balanced nutrition for children

Sutono Sutono; Ayu Rosalia Indah

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

Rika Purnama Sari

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze bibliometric data using the supporting application Publish or Perish and mapping tools in VOSviewer with data in RIS format. The method used is descriptive quantitative to examine how Project-Based Learning can enhance creativity skills in entrepreneurship. From the search results, 200 journals were found from the years 2015-2024, which were then grouped into three categories based on their publication year. After categorizing the journal data, the most published articles were in 2022, indicating an opportunity for further research on the theme of entrepreneurial creativity. Entrepreneurial creativity can be possessed by students and can be developed through education. Entrepreneurship education is crucial to fostering creativity, innovation, and entrepreneurship, and provides information to those who wish to establish small-scale businesses. Entrepreneurship education can turn an individual into an entrepreneur and positively influence entrepreneurial attitudes and innovation. Entrepreneurship education not only imparts practical knowledge on how to start and manage a business but also plays a vital role in developing an entrepreneurial mindset, attitude, and skills such as perseverance, resilience to failure, and the desire to learn and grow. Project-based learning models can be used to enhance entrepreneurial motivation, as students not only understand the ideas but can also explain the importance of the knowledge and skills acquired.

M Rizky Ananda Hasibuan; Nurul Aini Harahap; Syarifah Khairatun Hisan

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Examining how well college students grasp the concept of gender equality is the primary goal of this research. In order to achieve social justice and provide equal opportunity for all people, regardless of their gender, gender equality must be upheld. But there are still attitudes and actions that show gender disparity in the classroom. Students from different academic programs filled out questionnaires that were part of a descriptive quantitative research. The majority of pupils had a solid grasp of gender equality or its significance in the classroom, according to the data. Nevertheless, several respondents did not provide very detailed assessments of campus initiatives promoting gender equality.

Widdi Haddiq Firmansyah; Syamsul Hadi; Rikhy Sambora; Zidhan Muhammad Akbar; Mochammad Dimas Awalludin

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Unexpected downtime of a 2 kg/hour coffee grinder is crucial in cafe operations, thus less guaranteeing the availability of the grinder. The purpose of component replacement and repair planning is to obtain a prediction of the maintenance and repair schedule and costs in the 2026 period. The component replacement planning method includes collecting previous maintenance and repair data, applying the inspection-replace-repair-overhaul (IRRO) method, assessing component conditions, predicting component life, predicting technician costs, predicting supporting work equipment and supporting materials to be used in maintenance, predicting the time to replace spare parts or reinstall components after repair, estimating maintenance and repair costs for the 2026 period, and calculating the ratio of maintenance costs to profits. The results of component replacement and repair planning obtained maintenance costs for the 2026 period are IDR 2,350,000, - with an estimated coffee grinder rental rate of IDR 25,000/hour which has the potential to be rented for 1440 hours/year, and the ratio of maintenance costs to profits is 6.5% which implies that the coffee grinder with a capacity of 2 kg / hour is still suitable for use for the next few years and still has the opportunity to make a profit.

Rina Astuti; Annur Indra Kusumadani

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Histology practicum, as one of the compulsory practicum courses, offers a great opportunity to practice various aspects of science process skills through microscopic tissue observation activities, identification of cell and tissue structures, and analysis of tissue functions in organisms. This study aims to analyze the science process skills biology education students through histology practicum activities. This study uses a quantitative descriptive approach with a survey method to analyze the science process skills of biology education students through histology practicum activities. Data collection in this study used three main techniques, namely science process skills tests, direct observation, and analysis of practicum report documents. Furthermore, the data were analyzed descriptively quantitatively using descriptive statistics to describe the profile of students' science process skills. Analysis per aspect revealed that students had good skills in the aspects of observing (78.50%), classifying (76.33%), interpreting data (71.67%), applying concepts (73.25%), and communicating results (73.40%), which indicates that histology practicum is effective in developing basic science process skills. However, the aspects of formulating hypotheses (58.17%) and planning experiments (54.83%) were still in the sufficient category, indicating that students experienced difficulties in integrated science process skills that require higher-order thinking skills. The findings this study provide important implications for the development of more comprehensive histology practicum learning strategies, including the integration of inquiry approaches, the use of continuous formative assessment, the application of differentiated learning, and strengthening the connection between theory and practice to optimize the development of all aspects of science process skills of prospective biology teachers.  

Rania Suksmaningtyas; Imang Dapit Pamungkas

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.