Publication Search

Background: In the domain of corporate governance, the separation of ownership and control generates significant agency conflicts, primarily manifesting as Earnings Management (EM). Traditional reactive auditing methods fail to detect manipulation concealed within unstructured data, leading to high agency costs and diminished stakeholder trust. Objective: This study proposes an "AI Proactive Monitoring Model" utilizing Generative Artificial Intelligence to fundamentally enhance the monitoring mechanisms of Agency Theory. Methods: The research employs a qualitative conceptual framework analysis. It synthesizes Agency Theory with the Technology Acceptance Model (TAM) and Systemic Risk Theory to construct a novel strategic governance model. Results: The proposed model shifts governance from periodic sampling to real-time, continuous analysis of total data populations. By cross-referencing structured financial data with unstructured communications (e.g., emails, contracts), the system generates "Risk Narratives" that contextualize anomalies and flag opportunistic behavior immediately. Conclusion: The integration of AI significantly reduces information asymmetry and moral hazard by creating a "panopticon" effect. However, successful implementation requires distinct regulatory frameworks to manage the systemic risks associated with algorithmic reliance.

Media relations, as an important part of Public Relations, supports the success of a program efficiently and at low cost through publicity techniques. The role of mass media, especially television, is significant in delivering information, entertainment, and education. Public Relations at PT Surya Citra Media (SCM) plays an active role in designing strategies to support the success of a program. This study analyzes the strategies used by SCM to increase media engagement for the special event "Konser Raya 3 Dekade Indosiar Luar Biasa" using a descriptive qualitative method with in-depth interviews and observations. Interviews were conducted with two relevant sources. The first resource person is the Head of Public Relations at PT Surya Citra Media (SCM) and the second resource person is the Public Relations Officer of PT Surya Citra Media (SCM) where both sources are equally responsible for the supervision and implementation of all public relations activities at PT Surya Citra Media (SCM). The results show that SCM has successfully implemented effective media relations strategies to improve media engagement.

This Community Service Program (PKM) aims to improve the quality of youth and strengthen the role of families in youth development through structured socialization and training programs in Parangloe District, Gowa Regency, South Sulawesi. The formation of an excellent generation requires active and synergistic roles among youth, families, and the social environment. Families hold a strategic position as the primary space for character formation, while youth need proper guidance to develop their potential optimally and responsibly. The program was implemented through a series of socialization activities, seminars, interactive discussions, and training sessions involving youth, families, community leaders, sub-district government officials, and facilitators from educational institutions. Through a collaborative socialization and training approach, the activities successfully enhanced participants’ understanding of the importance of effective communication, positive parenting, and the strengthening of character values within family life. The results indicate increased participant knowledge regarding the roles of youth and families, the establishment of supportive collaboration, and the growth of commitment to creating a conducive environment for youth development. This program represents an important step in preparing a generation in Parangloe District that is strong in character, adaptive, competitive, and capable of contributing positively to future community development.

This training aims to strengthen local wisdom-based character for students at SMPN 3 Want Jaya, Aceh Besar Regency with traditional meudike art material. This training was carried out using lecture methods, learning by doing, discussion and question and answer. The first training session was conducted directly by Syeh Medya Hus as a meudike expert and the second session was carried out with group training. The results of the training show that this training can positively contribute to strengthening the religious, social and responsible character of students at SMPN 3 Want Jaya which is reflected in their seriousness, sincerity, cohesiveness, cooperation, helping each other during the ongoing training process. Therefore, this training can continue to be developed both in formal and extracurricular learning processes at school to create a generation that loves cultural identity and national identity.

Literacy skills in elementary schools play a crucial role in supporting students’ academic development and overall learning success. However, observations conducted at SDN 2 Demulih revealed that many students still experience difficulties in comprehending reading materials and retelling stories coherently and systematically. This study aims to enhance students’ literacy and language skills through the implementation of the retelling technique as an instructional strategy. A descriptive research approach employing the ADDIE development model was applied, consisting of five stages: analysis, design, development, implementation, and evaluation. The program involved 21 students from grades IV–VI and utilized two audiovisual story media, namely “Independence” and “Bawang dan Kesuna.” The results indicate that the application of the retelling technique based on audiovisual media effectively improved students’ reading comprehension, learning activeness, and self-confidence in speaking activities. Students were able to reconstruct storylines accurately and express moral messages using their own words. Therefore, the retelling technique is proven to be an engaging, practical, and effective literacy learning strategy for elementary school students.

This community service program aims to optimize construction project planning through assistance in preparing a business feasibility study at PT Sahabat Anugrah Sejati. The construction sector is a strategic industry that requires effective resource management, proper risk mitigation, and accurate planning to ensure project success. Therefore, the program supported the partner in analyzing financial, managerial, market, and economic aspects prior to making investment decisions for the proposed project. The results show that the project is feasible based on the Net Present Value (NPV) and Internal Rate of Return (IRR) analyses. An efficient organizational structure, a competent management team, and strong supervision mechanisms further strengthen the project’s operational readiness. Increasing demand for construction services also enhances the company’s market prospects. However, several areas still require improvement, including heavy equipment utilization, material efficiency, and digital marketing strategies. This program provides strategic recommendations to help PT Sahabat Anugrah Sejati improve project feasibility, operational effectiveness, and long-term business sustainability.

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

This research aims to analyze collaboration strategies in educational services and identify the challenges and implications of implementing collaborative governance at the District Education and Culture Regional Coordinator Office (Korwilcambidik) in Bener District, Purworejo Regency. The research method used is descriptive qualitative, with data collection techniques including interviews, observation, and document study. The research findings indicate that cross-sector collaboration between government, educational institutions, and the community serves as an adaptive strategy for improving the effectiveness of public services in the field of education. Although the collaboration has been successful, there are still obstacles such as the lack of a formal legal basis, low levels of trust between agencies, and differences in interests and limited resources. Factors such as collaborative leadership, open communication, and community participation play an important role in maintaining the sustainability of cross-sectoral cooperation. This research concludes that the implementation of collaborative governance in the education sector has the potential to become an effective, transparent, and sustainable model of government governance if supported by institutional commitment and a trust-based work culture.

This study aims to examine the effect of green innovation on company value, with financial performance as a mediating variable, in the mining industry. This study uses a systematic literature review approach by examining various relevant previous studies. The results of the study indicate that green innovation plays a significant role in improving environmental performance and operational efficiency of companies, which in turn positively impacts financial performance. Good financial performance is a key factor in strengthening company value and stakeholder trust. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies. This study also found that companies that successfully implement green innovation tend to have a better image in the eyes of investors and the public, which contributes to increasing the company's market value. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies, strengthening their position in an industry that increasingly prioritizes sustainability and social responsibility.

International criminal law is a crucial instrument within the international legal system designed to address serious crimes that transcend national jurisdiction, such as genocide, war crimes, and crimes against humanity. International criminal law serves as a means to uphold justice, maintain international order, and prevent impunity for perpetrators of serious crimes that have a broad impact on the global community. This study aims to examine the enforcement of international criminal law in the modern era, emphasizing law enforcement mechanisms and the role of cooperation between states and international institutions. The research method used is normative juridical research, with an approach to relevant laws and regulations, legal doctrine, and court decisions. The results indicate that the effectiveness of international criminal law enforcement still faces various obstacles, primarily stemming from state political interests, weak commitment to international cooperation, and inconsistencies between legal norms and their implementation. The principle of complementarity is a fundamental element of this system, as it positions states as the primary actors in the prosecution process, while international judicial institutions play a complementary role if national mechanisms are ineffective. Furthermore, harmonization of national laws with international criminal law provisions and strengthening cross-border cooperation are determining factors in the success of law enforcement. This study concludes that synergy between states and international institutions, accompanied by strong political commitment, is a key prerequisite for the realization of a just and sustainable international criminal law enforcement system.

Communication is a fundamental human need for conveying information and ideas. However, individuals who are deaf and mute face difficulties in communicating with the broader community that does not understand sign language. This study aims to design and implement a real-time static sign language translator into speech using five flex sensors, an MPU6050 sensor, a Raspberry Pi Pico, an ADS1115 ADC module, and a DFPlayer Mini module as the audio output medium. Testing results show that the device successfully recognizes finger movements and hand orientation. The system is capable of playing audio output corresponding to recognized gestures, with the shortest latency recorded at 1.1 seconds and the longest at 2.8 seconds, achieving a detection accuracy rate of 75% based on 60 tests across 12 sign words. This device supports the translation of 12 simple sign words. The implementation demonstrates potential as an assistive communication tool, although further development is needed to improve accuracy, expand vocabulary, and conduct trials directly with deaf or mute users.

A community service program (PKM) entitled "Skincare Product Dispute Resolution" was successfully implemented in Ngadi Village, Mojo District, Kediri Regency, involving village cadres, youth organizations, and community members, particularly housewives as skincare consumers. This PKM aims to provide solutions to skincare product disputes through five stages: outreach, training, technology implementation, mentoring, and sustainability evaluation. The outreach program began with a presentation on halal skincare products and consumer protection against misleading promotional practices, delivered by speakers from the Sharia Research Group (SReG) and the Non-Governmental Consumer Protection Organization. This program also includes in-kind and in-cash contributions, including training to improve customer service quality, ensure raw material quality standards and production processes comply with international standards, and ensure product information transparency. In addition, a loyalty program and transportation cost incentives were provided to affected consumers. PKM partners played an active role in providing information and inviting the community to participate in this activity. The implementation of this activity is expected to strengthen consumer trust and ensure protection of consumer rights related to skincare products.

This study aims to analyse the development and compare the legal politics of the Religious Court in Indonesia and Turkey. This study is library research with an interdisciplinary approach to historical-legal and comparative law research. This study presents a historical-legal perspective and a comparative analysis of the law to obtain similarities and differences in the legal politics of the Religious Court in Indonesia and Turkey. The legal politics of the Religious Court in Indonesia are divided into pre-Colonial, independence, and reform periods. In Turkey, the Religious Court is divided into three periods: before the Tanzimat, after the Tanzimat, and during Mustafa Kemal Atatürk's reforms. A comparative analysis of the law found that the Religious Courts in Indonesia and Turkey initially applied Islamic law. Still, later restrictions were placed on it in an attempt to abolish it. The difference is that the Religious Court in Indonesia still enforces Islamic law as a positive law in certain fields and regions. The Religious Court in Turkey was abolished and replaced by a regular Court based on European law. The existence of the Religious Court in Indonesia demonstrates the success of legal pluralism, while legal secularism has shifted legal pluralism in Turkey.

This research analyzes the legal status of zakat within the state financial system and explores its potential integration as a sharia-based fiscal instrument in Indonesia through a comparative study with Malaysia. In Islamic law, zakat functions both as a religious obligation and as a mechanism for wealth redistribution aimed at achieving social justice. However, under Indonesia’s positive law framework, zakat is still treated as a socio-religious institution outside the formal state fiscal system, as stipulated in Law Number 23 of 2011 on Zakat Management. In contrast, Malaysia has successfully integrated zakat into its Islamic fiscal policy through the authority of the State Islamic Religious Council (MAIN), which holds legal legitimacy as a regional public body. This study adopts a normative and comparative legal approach by examining statutory regulations, Islamic legal doctrines, and zakat institutional practices in both countries. The findings indicate that the integration of zakat into Indonesia’s fiscal system is constitutionally permissible and does not conflict with Article 23A and Article 34 paragraph (1) of the 1945 Constitution, as it aligns with welfare state principles and the state’s responsibility toward poverty alleviation. The legal implications of such integration include the establishment of lex specialis regulating zakat as a sharia fiscal instrument, harmonization with state finance laws, and the strengthening of institutional legitimacy and accountability in zakat management. Therefore, zakat holds significant potential to become a core pillar of Islamic economic law that supports economic equity and enhances national fiscal resilience.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

Community service activities in traditional fish ponds on Tibi Island, Tarakan, aim to increase the productivity of fish and shrimp farming using a simple yet effective approach. The methods applied include manual pond maintenance, such as spreading molasses solution (EM-4) to improve water quality, removing pests such as snails and oysters, and routine net maintenance and water drainage. Feed management is carried out every three days to maintain the nutritional balance of fish and shrimp. Although without the use of sophisticated technology, the success of cultivation depends heavily on the experience and thoroughness of the farmers in managing the pond environment. Overall, this activity demonstrates that a simple and structured approach can support sustainable cultivation, increase productivity, and strengthen collaboration between the implementation team and the pond owners. It is hoped that this method can serve as a useful example for other traditional fish farmers in increasing aquaculture yields and supporting more efficient and environmentally friendly farming practices.

The socialization activity on personal and environmental hygiene at SDN 19 Sungai Kakap was conducted to improve students’ knowledge, attitudes, and awareness regarding the importance of maintaining personal cleanliness and a healthy school environment. This activity addressed the common issue of limited understanding and practice of hygiene among elementary school students, which can affect health and learning outcomes. The methods used included interactive counseling sessions, practical demonstrations of proper hygiene practices such as handwashing and waste disposal, and the use of visual educational media to increase student engagement and comprehension. The effectiveness of the activity was measured using pre-test and post-test evaluations. The results showed a 75% increase in students’ knowledge levels after the intervention, accompanied by observable positive behavioral changes related to cleanliness both at school and at home. Students demonstrated improved habits in maintaining personal hygiene and participating in keeping their environment clean. Despite challenges such as limited time allocation and inadequate cleaning facilities, the activity successfully fostered sustainable awareness and encouraged the formation of healthy habits. Therefore, it is recommended that similar socialization activities be conducted regularly using varied educational methods and supported by adequate hygiene facilities to strengthen long-term behavioral change.

This study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

This study aims to analyze the process of processing fruit peel waste from juice traders into eco-enzymes as an effort to reduce environmental pollution. The research uses qualitative descriptive methods through direct observation, documentation, and literature studies. Fruit peel waste is fermented at a ratio of 1:3:10 (molasses : fruit waste : water) for three months under anaerobic conditions. The fermentation results show good eco-enzyme characteristics, characterized by a pH of 3, a fresh sour aroma, and a brownish color as an indicator of fermentation success. These findings show that the process of processing eco-enzymes from fruit peel waste can be done simply, cheaply, and environmentally friendly. In addition, the use of eco-enzymes has the potential to reduce the volume of organic waste disposed of in landfills and reduce water and soil pollution. The resulting eco-enzyme also has potential applications as natural cleaners, liquid fertilizers, and odor controllers. Thus, the treatment of fruit peel waste not only supports sustainable environmental management practices, but also encourages the implementation of the circular economy as well as community empowerment ecologically and economically.

This community service program aims to empower the community of Ujung Tanah District, Makassar City in circular economy-based waste management. Ujung Tanah District as a coastal area with high population density faces complex waste problems, especially waste that ends up in the sea and disrupts the coastal ecosystem. The activities were conducted in four urban villages, namely Ujung Tanah, Tabaringan, Pattingalloang, and Pattingalloang Baru, involving 120 households as direct participants. The implementation methods included socialization and education, waste sorting and processing training, establishment of Waste Banks, mentoring for recycled product creation, and marketing system development. The results showed a significant improvement in community knowledge about waste management, with average scores increasing from 45.2 to 82.6. Four active Waste Bank units were established with a total of 320 household customers. The managed waste volume reached 2.4 tons per month with an economic value of IDR 8,500,000 per month. Recycled products include ecobrick crafts, bags from plastic packaging, and compost fertilizer. This program successfully changed the community paradigm from dumping waste into the sea to managing waste as a source of income.