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Sports are an important physical activity to engage in, but they can also lead to issues such as injuries, particularly for futsal players. The risk of injury is higher in sports that involve physical contact with opponents, such as futsal, and athletes who have experienced injuries may experience anxiety. This research used a cross-sectional design and a descriptive research methodology. The sample consisted of 18 respondents obtained through purposive sampling. Data analysis techniques used descriptive percentages. The results of the study showed that the anxiety levels of the respondents were categorized as “very low” 0 (0%), “low” 7 players (39%), “moderate” 3 players (16%), ‘high’ 7 players (39%), and “very high” 1 player (6%). Based on the average value of “27.11,” the anxiety level of UNESA futsal players falls into the “moderate” category. The injury levels of the respondents were as follows: “Level 1 injury” for 5 respondents (28%), “Level 2 injury” for 11 respondents (61%), and “Level 3 injury” for 2 respondents (11%). The injury levels of the respondents were categorized as “Level 2 Injury.” The conclusion of this study is categorized as “Moderate” with a percentage of 27.11%.

This study aims to analyze interest rate risk management in Micro, Small, and Medium Enterprises (MSMEs) that use People's Business Credit (KUR) facilities, with a case study at the Kari Water Drinking Water Depot in Kulim District, Pekanbaru City. Fluctuations in interest rates are one of the financial risks that can affect the continuity of MSME businesses, especially in terms of the ability to pay credit obligations. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the Kari Water Depot faces financial risks due to interest rate fluctuations, operational risks related to water distribution and quality, and legal risks due to drinking water quality regulations. The application of risk management based on ISO 31000 has been proven to help in the process of systematic risk identification, analysis, and mitigation. The mitigation strategy through investment in Reverse Osmosis (RO) technology is considered effective because it can improve product quality and operational efficiency. However, the success of this strategy is greatly influenced by the readiness of human resources, access to financing, and mature risk planning. This study recommends the importance of risk management training for MSMEs and policy support in the form of access to affordable funding and environmentally friendly technology to improve the competitiveness and sustainability of MSMEs amidst economic dynamics.

Fraudd in the bussines world has become a major challenge that can harm various parties, including companies to other stakeholders, often triggered by ethical lapses in the bussines environment.This study discusses the role of internal audit in preventing fraud from a bussines ethics perspective and identifies factors that affect the efficieness of internal audit. The data analysis technique used is descriptive analysis. The research method used is qualitative through a literature review approach or library research, which is carried out by analyzing and reviewing literature sources and scientific publications related to the research topic. The results pf analysis show that internal audit has a crucial role as the frontile in mitigating the risk of fraud through supervisory functions, evaluating the internal audit is influenced by auditor competence and independence, top management support, eduquate audit coverage, and the application of targeted audit methodologies. Therefore, organizations need to optimize the internal audit function by improving auditor competence, implementing advanced audit technology, and ensuring full support form top management to create a transparent and accountable bussines environment.  

This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

A 300 kVA generator set is an important tool as a backup power source in many sectors. Manual monitoring of generator set performance is often inefficient and can cause delays in detecting problems. Various advances in Internet of Things (IoT) technology have enabled the design of remote monitoring systems to overcome these limitations. This study aims to develop an IoT-based monitoring tool capable of monitoring important generator set parameters such as voltage, current, power, and engine temperature in real-time. This will enhance generator set management efficiency and reduce the risk of damage. The method used is an experimental approach involving the creation of an IoT-based monitoring system prototype. Operational data from the generator set is collected using sensors and then transmitted to an IoT platform for analysis. This research uses PZEM-004T sensors to monitor parameters such as power, current, and voltage. RTD PT100 sensors monitor parameters such as engine temperature, oil temperature, and turbo temperature. Honeywell PX3 sensors monitor oil pressure. Honeywell 1GT101DC sensors monitor engine speed. The results of the study show that the device works well with an average error of 0.76% from the sensors used. The greater the distance between the Wi-Fi modem and the device, the slower the data response speed.

 Tax avoidance is a legal strategy used by companies to minimize their tax burden by exploiting loopholes in tax regulations without violating the law. Although not illegal, this practice may reduce a company’s tax contribution to the state and pose reputational risks. This study aims to analyze the influence of profitability (ROA), leverage (DER), and capital intensity (FAT) on tax avoidance, measured using the Current Effective Tax Rate (CETR), in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample was selected using purposive sampling. The results show that all three independent variables have a significant effect on tax avoidance, supported by significance values below the critical threshold and t-values exceeding the t-table, leading to the acceptance of H1, H2, and H3.

MSMEs have proven to be a resilient sector in facing various economic crises in Indonesia, including the crisis caused by the COVID-19 pandemic. However, digitalization among MSMEs in Indonesia has not yet yielded significant or tangible results. In addition, MSMEs face numerous challenges in adapting to digital markets, particularly in terms of financing. Therefore, it is essential to identify the factors that influence business development and income, particularly for culinary MSMEs in Denpasar City. This study aims to analyze the effect of People's Business Credit and the use of the QRIS on business development and income, as well as their indirect effects through business development. A quantitative approach was employed in this research, which was conducted on culinary MSMEs in Denpasar City. A total of 99 MSME units were selected using purposive sampling. Data were collected through observation and interviews, and analyzed using path analysis. The results indicate that: (1) KUR and QRIS usage have a direct positive effect on business development; (2) KUR, QRIS usage, and business development have a direct positive effect on the income of culinary MSME actors; and (3) KUR and QRIS usage indirectly influence income significantly through the mediation of business development.

This study aims to determine the effect of Credit Risk, Liquidity Risk, and Operational Efficiency on Financial Performance in the Conventional Banking Sector listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is quantitative using secondary data obtained from the Indonesia Stock Exchange, namely the annual financial reports of conventional banks. The sampling technique was carried out using the purposive sampling method. The analysis was carried out with credit risk using the Net Performing Loan (NPL) ratio, liquidity risk using the Loan to Deposits Ratio (LDR) ratio, operational efficiency using the Operating Expenses to Operating Income (BOPO) ratio and financial performance was measured using Return On Assets (ROA). The results of the study showed that partially the credit risk variable had a significant negative effect on financial performance, liquidity risk did not have a significant effect on financial performance, operational efficiency did not have a significant effect on financial performance. Simultaneously, credit risk, liquidity risk, operational efficiency had a significant effect on financial performance.

This article discusses the phenomenon of criminalisation of online gambling in society and its implications for the criminal justice system in Indonesia. Gambling, which is regulated in the Criminal Code (KUHP) Article 303 and Article 303 bis, has undergone transformation in line with the development of information technology. Online gambling, as a form of gambling that utilises the internet, poses new challenges in law enforcement and community protection. In this context, this study aims to analyse the social impact of online gambling as well as the effectiveness of the criminal justice system in handling gambling cases that occur in cyberspace. Through a normative approach and juridical analysis, this article finds that despite clear regulations on gambling, the implementation of the law still faces obstacles, including the lack of public understanding of the risks and legal consequences of online gambling. Therefore, synergy between law enforcement, government, and the community is needed to create more effective awareness and prevention of online gambling practices.

The profitability of Village Credit Institutions (LPDs) is influenced by their ability to collect and manage Third-Party Funds (TPF) optimally. However, economic dynamics such as market risk and inflation may weaken the effect of TPF on profitability. This study aims to examine the effect of Third-Party Funds on profitability with market risk and inflation as moderating variables. The research was conducted on LPDs operating in Denpasar City during the 2021–2023 period using 92 financial report observations obtained through purposive sampling. Profitability is measured using Return on Assets (ROA), market risk is proxied by the Net Interest Margin (NIM), and inflation is proxied by the Consumer Price Index (CPI). This study employs a quantitative approach using the Moderated Regression Analysis (MRA) technique. The results show that Third-Party Funds have a positive and significant effect on profitability. Market risk significantly weakens the relationship between Third-Party Funds and profitability, while inflation is not proven to be a moderating variable in this relationship.

PT Unilever Indonesia’s strategic application is examined through the Balanced Scorecard framework, focusing on four key perspectives: financial, customer, internal business processes, and learning and growth. The analysis reveals that while the company demonstrates strong financial performance, such as high ROI and ROE, challenges like declining annual profits and increasing liabilities signal the need for improved cost management and risk mitigation. Unilever's strategy emphasizes innovation and customer relationships, leveraging Total Quality Management (TQM) and continuous product enhancements. However, internal issues such as employee work culture, inadequate facilities, and employee satisfaction remain significant obstacles to organizational performance. The findings suggest a need for stronger employee engagement and workplace improvements, alongside enhanced financial sustainability strategies. Future research could explore how external factors, such as shifting market trends and government regulations, influence Unilever’s strategic decisions and overall success.

Th Advances in information technology have had a significant impact on various aspects of life, including organizational operations. The Mobile Attendance Application (K-Mob) is one implementation of information technology designed to simplify the process of recording attendance in real-time. However, this application is vulnerable to risks that can hamper operations, such as hacking, system failures, and data security issues. This study aims to identify, analyze, and evaluate risks that may affect K-Mob's performance using the ISO 31000 framework. The analysis process is carried out through communication with stakeholders, risk identification, and risk evaluation based on the frequency of occurrence and impact. The results show that significant risks faced include hardware damage, server disruptions, and data misuse. Risk management is carried out through mitigation strategies, such as system updates, infrastructure strengthening, and increasing human resource capacity. With this approach, risks can be minimized, ensuring the sustainability of K-Mob's operations, and improving system reliability. This study recommends regular risk evaluation and the development of adaptive strategies to address evolving threats. The implementation of ISO 31000 has been proven to provide effective guidance in information technology risk management.is.

Plastic waste, particularly High-Density Polyethylene (HDPE), poses a serious threat to the environment due to its extremely long decomposition time. One effective recycling method is the extrusion process, in which process parameters such as nozzle diameter and heating temperature significantly affect the production rate and the quality of the resulting filament. This study aims to analyze the effect of nozzle diameter and heating temperature on the production rate and diameter uniformity of recycled HDPE plastic filament. The method used is an experimental approach with a quantitative design, utilizing a single-screw type extruder machine. The tested parameter variations include two nozzle diameters (1.75 mm and 2.85 mm) and three temperature levels (200°C, 240°C, and 280°C). The results of the analysis, using factorial ANOVA and control charts, show that both parameters significantly influence production performance. The highest production rate, approximately ±1.0 kg/hour, was achieved with the 2.85 mm nozzle and 280°C temperature combination, while the combination of the 1.75 mm nozzle and 200°C temperature produced the most consistent filament diameter and the best quality, with a resulting diameter of 2.84 mm, which is very close to the target of 2.85 mm. Higher temperatures increase flow rate due to decreased viscosity, but also carry the risk of thermal degradation. This study provides practical guidelines for optimizing the HDPE recycling process through extrusion.

The rapid development of information technology has an impact on the development of financial services with the presence of Peer-to-Peer (P2P) Lending Financial Technology. The presence of P2P Lending has created its own legal complexities in relation to the legal relationship between lender and borrower and risk mitigation efforts, especially the risk of default without specific collateral. This research aims to analysis the legal relationship between Lender and Borrower and the legal protection for Lender in the event of default risks in the implementation of P2P Lending in Indonesia using a normative legal approach. The results of the research indicate that the legal relationship between lender and borrower is a general loan agreement involving a P2P lending platform as an intermediary between lender and borrower. POJK No. 10/POJK.05/2022 plays an important role as a regulation that ensures risk mitigation in the implementation of P2P lending, including the obligation of operators to transfer funding risks to third parties, which has been implemented by PT Amartha Mikro Fintek in collaboration with PT Jaminan Kredit Indonesia (Persero) to provide guarantee facilities for P2P Lending services to ensure legal protection for Lenders.

Infant mortality rates (IMR) at the global and national levels occur mostly during the neonatal period. One way to reduce infant mortality is to provide the best food, namely breast milk. The breastfeeding process can be hampered due to several problems, one of which is the occurrence of breast milk dams. The purpose of the study was to determine the relationship between mothers' knowledge about breastfeeding techniques and breast milk dams at PMB Pratiwi Agustian. The research method used was a quantitative analytic study with a cross sectional design. The research sample was 28 respondents using total sampling technique. Data were collected through questionnaires and analyzed using the chi-square test. The results showed that the majority of breastfeeding mothers with good knowledge of breastfeeding techniques did not experience breast milk dams as many as 5 people (71.4%), 13 people (76.5%) did not experience breast milk dams in the moderate category, and 4 people (100.0%) experienced breast milk dams in the poor category. Correlation analysis showed that there was a relationship between knowledge of breastfeeding techniques and breast milk dams in nursing mothers at PMB Pratiwi Agustian with a significant value of p = 0.015. Lack of knowledge about proper breastfeeding techniques can increase the risk of breast milk dams in mothers. Therefore, improving mothers' knowledge and skills in breastfeeding through proper education and counseling is crucial to prevent or reduce the incidence of breast milk dams.

Based on the data obtained, 157 babies were born with LBW in 2016. In 2017 there were 142 babies born with LBW. In 2018 there were 134 babies born with LBW. Based on the results of an initial survey conducted by researchers at the TK IV 07.01 Lhokseumawe Hospital, the prevalence of LBW every month is still high from the last 3 years. The purpose of this study was to analyse the risk factors for the incidence of low birth weight babies at the Hospital TK IV 07.01 Lhokseumawe in 2024. The design of this study was quantitative research with a retrospective approach. The population of this study was 138 people, the sample was obtained by saturated sampling technique as many as 138 people. Univariate analysis, bivariate using chi-square and multivariate using multiple logistic regression at 95% confidence level. The results showed that the variables that had a risk with the incidence of LBW in Hospital TK IV 07.01 Lhokseumawe in 2024 were multiple pregnancies (p=0.026 <0.05) and a history of premature birth (p=0.017 <0.05). Variables that did not have a risk with the incidence of LBW were maternal age (p=0.847 >0.05), preeclampsia/eclampsia (p=1.000 >0.05), pregnancy distance (p=0.0322 <0.05) and premature rupture of membranes (p=0.439 >0.05). The study concluded that the incidence of LBW was influenced by 2 factors, namely multiple pregnancies and a history of preterm birth. The most dominant factor influencing it is the history of premature pregnancy.

This article examines the juridical aspects of online loans (pinjol) as an alternative method for Indonesian students to pay tuition fees (SPP and UKT), with a focus on the partnership between universities and fintech institutions like Danacita. Using normative legal methods and literature analysis, the study finds that while online lending platforms are legally regulated under POJK No. 77/POJK.01/2016, there are still gaps in legal protection for students as consumers. The lack of targeted consumer protection, transparency, and financial literacy raises serious risks of over-indebtedness and academic dropout. This paper calls for more stringent government oversight, improved regulatory enforcement by OJK, and the development of accessible, fair educational financing alternatives.

In this study, to analyze the interest factors in using e-commerce-based accounting information systems among Surakarta private students. This research is quantitative research. The population of this research is private students from Surakarta. The sample determination technique uses the Slovin formula. Data analysis uses SPSS 25. The results of this study prove that perceived ease and trust influence interest in the Shopee e-commerce based accounting information system and perceived risk does not influence interest in using the Shopee e-commerce based accounting information system. So, Shopee e-commerce features must pay attention to service, privacy & security and provide functional features so that they can attract students' attention to use Shopee e-commerce.

This study comprehensively examines the impact of social media on the formation and intensification of collective trauma in the Middle East through a digital meta-analytical approach synthesizing 47 empirical studies, encompassing a total of 31,842 participants, published between 2015 and 2024. The results reveal a strong and statistically significant correlation between the intensity of social media use and levels of collective trauma, with a correlation coefficient of r = 0.67 and a p-value of < 0.001, indicating a consistent and substantive relationship. Furthermore, regression analysis indicates that exposure to violent content through social media accounts for 43.2 percent of the variance in communal post-traumatic stress symptoms, affirming the role of digital media as a significant catalyst in amplifying collective psychological responses to conflict in the Middle East. Daily social media use exceeding five hours was found to significantly increase the risk of experiencing collective trauma by 2.8 times, with an odds ratio of 2.84 and a 95 percent confidence interval ranging from 2.31 to 3.49. Platforms such as Facebook and Twitter demonstrated a more substantial influence in widely disseminating traumatic experiences, with a beta coefficient of 0.58, compared to Instagram, which had a relatively lower influence with a beta value of 0.34, indicating that the structural and technological logic of each platform mediates the psychological transmission effect. Thematic analysis across studies revealed three primary mechanisms through which trauma is transmitted via social media: first, the amplification of traumatic narratives, accounting for 41.3 percent of identified patterns; second, the normalization of violence at 32.7 percent; and third, the reinforcement of collective identity based on shared traumatic experiences at 26.0 percent, thereby creating a digital ecosystem prone to the social accumulation of negative emotional states. These findings substantially expand the scope of prior research, such as that conducted by Atallah in 2017 and Nasciutti and Rahbari-Jawoko in 2021, which focused more narrowly on individual trauma, by highlighting a broader collective dimension and emphasizing the specific roles of various digital platforms in reinforcing these psychosocial dynamics. This study also identifies a novel pattern of both theoretical and practical significance, namely that algorithmic content recommendation contributes significantly to the formation of closed psychological echo chambers of trauma, intensifying exposure to traumatic content and deepening the affective impact of Middle Eastern conflict within digital spaces, with a significance level of p < 0.001. Accordingly, these findings underscore the urgent need for strategically designed and contextually grounded digital interventions to mitigate the burden of collective trauma in communities affected by protracted armed conflict in the Middle East.

Musyarakah Mutanaqisah (MMQ) is a form of sharia-based financing that offers a home ownership solution free from elements of interest (riba). This article aims to analyze the application of the MMQ contract in housing finance, compare it with the conventional mortgage scheme (Kredit Pemilikan Rumah/KPR), and evaluate its impact on community welfare. This study employs a descriptive qualitative approach through literature review of academic sources, regulations, and other relevant data. The analysis shows that MMQ is superior in terms of compliance with Islamic principles, fairness in risk sharing, and flexibility in payment structure. Furthermore, the MMQ scheme contributes to the improvement of social and economic well-being, particularly for the lower-middleincome segment of society. Nevertheless, its implementation still faces challenges such as the risk of default and the need for strengthened risk management systems. Therefore, collaboration between Islamic financial j, the government, and the public is essential to optimize the potential of MMQ as a fair and sustainable alternative for home financing