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Advances in accounting technology and economic decision-making have resulted in many important risk assessment tools that support the decision making process. In the past, risk assessment depended on personal opinions and manual analysis, which often resulted in inaccurate estimates and delays in decision-making. However, with these risk assessment tools, we can now identify, analyze, and mitigate various risks that can affect financial and economic outcomes in a more accurate and efficient manner. This study aims to discuss technology in the form of risk assessment tools as an aid in decision-making and identify trending topics related to the use of risk assessment tools from 2020-2025, particularly in Indonesia. This study uses a qualitative approach and collects data from the scopus database of 1.827 articles selected from 2020 to 2025. In understanding research from the scopus database, bibliometric analysis was used in this study and using analysis tools such as R Studio and Vos Viewer. The results of the study show a significant increase in publications related to risk assessment tools with a growing trend toward international collaboration. The dominant themes that emerged include decision making, artificial intelligence, climate change, health risks, and financial markets. In addition, the increasing number of publications with international collaboration trends shows that the use of risk assessment tools has become a global standard that Indonesia needs to adapt. The government can use these findings as a basis for formulating policies that are more adaptive to technological developments.

Advances in technology and social media have changed the way individuals obtain information and interact, especially in the context of global culture. BTS, a famous South Korean boy band, utilized social media to build a strong relationship with their fans, ARMY, through the campaign “Love Myself.” The campaign emphasized the importance of self-love and raised issues of mental health and violence. The campaign emphasized the importance of self-love and raised issues of mental health and violence. Through platforms such as Twitter and Instagram, BTS interacted directly with ARMY, who responded with significant support, including a 2.4 billion won donation to UNICEF. This interaction not only strengthened the online community but also helped boost fans' confidence. This research analyzes the impact of the “Love Myself” campaign on ARMY's engagement in social issues through social media. Furthermore, the resulting impact provides important insights into how celebrities and social media can influence broader social change. The campaign also reflects a shift in traditional ways of advocating and supporting social issues.

Tebing Tinggi City, which has a strategic position in North Sumatra, is experiencing changes in population growth that need to be predicted for development planning purposes. The purpose of this study is to forecast the population of Tebing Tinggi City in 2030 by applying the Double Integral method, and visualize the results in 3D using GeoGebra. The method used is a quantitative approach with a case study, where the population density function is created based on secondary data from the Central Statistics Agency (BPS) of Tebing Tinggi City for the period 2010 to 2024. Data on area and population per sub-district are used to develop a population growth model calculated using the double integral. The forecast results show that the population of Tebing Tinggi City is estimated to reach 26,038 people in 2030, with varying growth rates in each sub-district. 3D visualization through GeoGebra is able to depict the distribution of population density in an interactive geometric form, thus facilitating the understanding of complex mathematical concepts. The conclusion of this study is that double integrals can be applied effectively to predict population size, and GeoGebra serves as a very useful visual aid in presenting the results of multivariable calculus analysis.

This study examines the factors that cause fraud in financial reporting. The study analyzed 195 data points from 39 financial institutions listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023 using a purposive sampling technique. The research applied multiple linear regression analysis to analyze the impact of governance independence and performance variables on the likelihood of fraudulent financial reporting. The independent variables include financial targets assessed by profitability (return on assets [ROA]), financial stability measured by changes in assets, external pressure measured by the debt-to-equity ratio (DER), and the proportion of independent commissioners as a measure of good corporate governance. The study proves that financial targets affect fraudulent financial reporting, while financial stability, external pressure, and independent commissioners do not influence fraudulent financial reporting. The findings of this study provide valuable insights for regulators, investors, and management to enhance oversight and reduce the risk of fraud in the banking sector.

Introduction: Dental and oral health problems in school-age children are still a major public health concern. The Little Doctor Program is a school-based health promotion approach that involves the active role of students as agents of change. This study aims to analyze the effectiveness of Small Doctors in promoting dental health in elementary schools. Methods: This study used a quasi-experimental design with a one group pretest–posttest approach. The subjects of the study were elementary school students who participated in dental health promotion activities by Small Doctors. Interventions include counseling, demonstrations of proper brushing of teeth, and the use of educational media. Data were collected using a questionnaire of dental health knowledge, attitudes, and behaviors before and after the intervention. Data analysis was carried out using the paired t-test or Wilcoxon test with a significance level of p < 0.05. Results: There was a significant improvement in students' dental health knowledge, attitudes, and behaviors after the intervention (p < 0.05). Conclusion: The Small Doctor Program is effective as a strategy for promoting dental health in elementary schools and has the potential to support promotional and preventive efforts for children's dental health.

Global climate change has prompted analysis of emission control policies, including carbon trading mechanisms and carbon taxes, to achieve a low-carbon economy. This study utilizes a bibliometric approach (2020–2025) with the Scopus database, which is processed using the RStudio application with Bibliometrix and Biblioshiny analysis and also uses the VOSviewer application, to identify publication trends and the effectiveness of emissions policies in different economic contexts, such as G20 countries or developed countries with developing countries. Thematic analysis results show dominant topics such as emissions trading, carbon capture, renewable energy, and a focus on economic development and technological innovation. The reviewed literature confirms that higher carbon tax rates are more effective in reducing emissions in G20 countries, while in developing countries, the implementation of a combination of strict carbon taxes and emissions trading mechanisms can promote substantial decarbonization. Overall, this bibliometric study confirms the growing research interest in green economy solutions and supports the urgency of adaptive, evidence-based emissions policies in various economic contexts.

Historically, water resource management in Indonesia has faced significant complexities, often dominated by commercialization and investment-oriented policies that threaten the fundamental rights of farmers. The Constitutional Court’s decision to annul the previous Water Resources Law marks a crucial turning point, demanding a comprehensive policy reformulation. This entails a shift from a market-based paradigm to one grounded in human rights and social welfare, reaffirming state sovereignty over water for the prosperity of the people. The urgency of this reformulation is compounded by the imminent threat of climate change, which introduces high uncertainty into the hydrological cycle—manifesting as extreme droughts and floods—thereby directly impacting the agricultural sector. This research aims to formulate a climate-adaptive water resource management policy that secures the priority rights of farmers. Employing a Normative Legal Research Method with Statutory and Conceptual Approaches, the findings present a new, holistic legal and institu-tional framework. This framework centers on two pillars: first, the firm assertion and absolute legal protection of irrigation water allocation for farmers, even during periods of scarcity; and second, the adoption of a Climate-Adaptive Governance Model. This governance model integrates a unified climate monitoring system, resilient water infrastructure, and the empowerment of Water User Associations (P3A) at the grassroots level to independently respond to shifting climate patterns. This reformulation is essential for achieving water management that is just, sustainable, and effective in maintaining national food security

Natural fibers continue to attract the interest of researchers to develop them as composite reinforcements in automotive and non-construction building interior applications. Basically, natural fiber-reinforced polymer composites are not suitable for applications exposed to heat. Investigating changes in mechanical properties due to temperature increases, this research is very important to conduct. The addition of filler (CaCO3) is known to improve the performance of natural fiber-reinforced polymer composites. This study investigates the physical, mechanical, and thermal properties of polyester composites reinforced with waru fibers with CaCO3 powder filler. The composites were fabricated using the hand lay-up method with a volume fraction of 30% waru fibers and CaCO3 powder with a volume fraction of 0-10%. The density of the polyester composite increased from 1.42 to 1.68 and 1.87 g/cm3 as the volume fraction CaCO3 0-10%. The results of dynamic mechanical analysis (DMA) testing of the polyester composite showed that parameters such as loss modulus, storage modulus, and tan delta also increased with increasing CaCO3 content. Thermogravimetric analysis (TGA) testing also showed increased thermal resistance after the addition of 5% (wt) (STL) and 10% (wt) (ZMB) with a residual combustion of 6.54% and 7.89% for each STL and ZMB composite, respectively. Compared to the TKO composite, it had the lowest combustion residue of 3.61%. Tensile strength and elastic modulus showed the same trend, namely an increase, while the elongation of the composite decreased with the addition of CaCO3 powder. The overall test results showed that polyester composites reinforced with CWf fibers and CaCO3 fillers were suitable for automotive and building interior applications.

Advancements in modern technology have reshaped people’s lifestyles, including how individuals carry out their daily activities. These changes have influenced individuals to make less realistic decisions in an effort to align themselves with their desired lifestyle. This study aims to examine whether college students with certain lifestyle tendencies are more likely to engage in impulsive buying when shopping online. The study involved 392 college students residing in Surabaya, East Java, selected through a random sampling technique. Data were collected using a Google Form–based questionnaire containing measurement instruments developed by the researcher: (1) the Impulsive Buying Scale (15 items; α = 0.858) and (2) the Lifestyle Scale (22 items; α = 0.898). Multiple linear regression was used to analyze the data.The findings reveal a significant positive relationship between lifestyle and impulsive buying. The strongeran individual’s consumerist lifestyle tendency, the more likely they are to make impulsive purchases.  

Climate risk finance has emerged as an increasingly important field of research along with the growing urgency to address climate change and its impacts on the global financial system. Climate change poses real risks to the stability of the international economy and financial systems. Climate risk finance represents an approach that encompasses various financial instruments in supporting climate change mitigation and adaptation. Although the term climate risk finance has not been widely used explicitly as a single keyword, the concept that integrates climate risk and financing is reflected in related keywords such as climate risk, climate finance, and climate change. This study employs a bibliometric analysis method using the Scopus database, supported by analytical tools such as VOSviewer and R Studio, to explore the development of research on climate risk finance. The study identifies publication patterns, international collaborations, and emerging themes within the related literature. The findings show that the publication rate on climate risk finance is relatively moderate each year, but has experienced growth in the last decade. The evolving understanding in this field is expected to strengthen the resilience of financial systems and support sustainable strategies to address long-term climate risks.

Employee welfare is an important element in the success and sustainability of an organization. This study aims to analyze the influence of leadership style, communication, and organizational culture on employee welfare at PT Bintang Teknik Nyata Sukodono, Sidoarjo. Leadership style emphasizes the leader's ability to create a clear and strategic vision of the future to empower employees. Communication in an organization includes the effectiveness of information delivery, openness, and two-way communication between leaders and employees. Meanwhile, organizational culture includes shared values, behavioral norms, and adaptation to change that shape interaction patterns within the organization. This study uses a quantitative approach with a survey method, involving all employees of PT Bintang Teknik Nyata as respondents. Data were collected through a questionnaire designed to measure indicators of leadership style, communication, organizational culture, and employee welfare. The analysis was carried out using multiple linear regression to identify the partial and simultaneous effects of independent variables on employee welfareThis study is expected to provide theoretical and practical insights. Theoretically, the results of this study contribute to the development of human resource management science, especially related to leadership style, communication, and organizational culture. Practically, this study can be a reference for PT Bintang Teknik Nyata in formulating strategies to improve employee welfare through leadership optimization, communication improvement, and the formation of a supportive organizational culture.

Tulungagung Regency has the potential for culinary tourism that can be developed, one of which is traditional culinary. Although the Tulungagung Regency Government has presented a "Halal Culinary Area" and a "Pinka Culinary Tourism Area", the area has not fully provided an interesting visual and functional experience. Therefore, it is necessary to design a space that facilitates traditional culinary MSMEs as well as an educational and recreational place. This design carries the theme of contemporary tropical architecture by considering local climatic conditions, through the application of wide openings, cross ventilation, wide trellises, and the use of natural materials, as well as expressive styles with the shape of a rooster roof and the basic shape of an elliptical building as a symbol of adaptation to climate change and the economy in the business environment. The facilities in this design include traditional restaurants, educational bales, wiyata offices, prayer rooms, playgrounds and other supporting facilities that can attract the interest of the community and introduce traditional Tulungagung culinary.

The increase in the consumption of bottled drinking water has become one of the main contributors to the generation of single-use plastic waste in various regions, including Bone Bolango Regency. This study aims to examine the role of refillable drinking water consumption in reducing household plastic waste and analyze it through the perspective of philosophy of science, including aspects of onology, epistemology, and axiology. The research uses a qualitative descriptive method with a literature review approach, empirical data analysis from government reports, and field observation. The results of the study show that the consumption of refillable drinking water contributes significantly to reducing the volume of plastic waste while increasing people's ecological awareness. From an ontological perspective, this phenomenon represents a change in consumption patterns that are more environmentally friendly. Epistemologically, the research confirms the importance of scientific knowledge in understanding the relationship between consumption behavior and ecological impacts. Meanwhile, from an axiological perspective, the research emphasizes the value of the benefits of science in shaping sustainable consumption behavior and encouraging the birth of more ethical and sustainability-oriented environmental policies. Thus, this study contributes to the development of plastic waste management strategies while strengthening the role of the community in realizing a healthier and more sustainable ecosystem.

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

Global concern on climate change has encouraged policymakers and central banks to adopt green financial instruments such as green bonds within sustainable monetary frameworks. Research on the integration of green bonds and monetary policy has grown rapidly in recent years, reflecting wider trends in sustainable finance, climate risk management, and central bank policy innovation. Green bonds play an important role in supporting low-carbon transitions and can influence monetary operations through asset purchases and collateral policies. This study applies a bibliometric analysis of publications on green bonds and monetary policy indexed in Scopus from 2021 to 2025. Using bibliometric methods with VOSviewer and R Studio, the analysis maps dominant themes, co-authorship networks, and the evolution of green monetary studies. The results show strong growth in research output, high levels of international collaboration, and a concentration on sustainable development and green finance. However, fewer studies address climate policy uncertainty and geopolitical risk, even though these factors are highly relevant to financial stability and the effectiveness of monetary policy. Future research in these underexplored areas could provide stronger scientific foundations for building more adaptive and resilient monetary systems in both developed and emerging economies.

ABSTRACT Background: Imminent Premature Delivery (PPI) is a situation where there is a threat to pregnancy caused by regular uterine contractions accompanied by cervical changes at a gestational age of less than 37 weeks. In Indonesia, based on the 2018 Basic Health Research, the prevalence of premature birth reached 29.5% of 1000 live births. At Ngoerah Hospital, Denpasar, the incidence of PPI from 2020 - 2024 based on data reached 642 out of 4,196 (15.30%) total deliveries. Objective: The aim of this study was to determine the incidence of Imminent Premature Parturition at Ngoerah Hospital, Denpasar, from 2020 to 2024. Method: The type of descriptive research with a total sampling technique, namely all pregnant women who had received conservative treatment at Ngoerah Hospital, Denpasar from 2020-2024, amounting to 642 people. The type of secondary data taken from data from 2020 to 2024. Results: The distribution of PPI patients included hemoglobin levels of 8-11 g / dl, namely 100%, mothers aged 21 - 35 years, namely 75%, working mothers, namely 73.9%, KPD, namely 68.8%, infection, namely 15.6%, preeclampsia with severe symptoms, namely 10.1%, twin pregnancies, namely 14.3%, and pregnancy spacing <18 months, namely 0.8%. Conclution: The most influential factor in the occurrence of PPI is low HB levels combined with the mother being relatively young and actively working.

Lower back pain is one of the most common discomforts experienced by third-trimester pregnant women due to increased uterine size, postural changes, and musculoskeletal strain. Complementary therapies such as effleurage massage offer a non-pharmacological, safe, and easily applicable technique to reduce pregnancy-related pain. This study aimed to examine the effect of effleurage massage on reducing lower back pain among third-trimester pregnant women at TPMB Lina Contesa. This research employed a quasi-experimental one-group pretest–posttest design. The study was conducted from October to November 2025 involving 32 third-trimester pregnant women selected through purposive sampling. Pain intensity was measured before and after the intervention using the Visual Analog Scale (VAS). Effleurage massage was administered for 15–20 minutes on the lower back region following standard midwifery procedures. Data were analyzed using the Wilcoxon test. The findings showed a significant reduction in lower back pain intensity after the intervention (p < 0.001). The proportion of respondents in the moderate-pain category decreased from 65.6% to 21.9%, while those in the mild-pain category increased from 34.4% to 78.1%. The mean VAS score dropped from 5.81 ± 1.12 before intervention to 2.47 ± 1.03 after effleurage massage. Effleurage massage is effective in reducing lower back pain among third-trimester pregnant women and can be recommended as a complementary therapy in midwifery care to improve maternal comfort.

This conceptual research analyzes the relationship between social entrepreneurship and social innovation as an integrated framework for creating and sustaining sustainable impact. Social entrepreneurship is positioned as a strategic mechanism that combines the disciplines of entrepreneurship, value creation, and community empowerment to address complex social and environmental challenges. Meanwhile, social innovation provides new solutions, approaches, and models that drive systemic change and expand community participation in social development. Through a literature-based analysis, this research demonstrates that the synergy between these two concepts enables organizations to design sustainable business models that balance social mission with economic sustainability. The research findings confirm that sustainable social impact is achieved through three interrelated key pillars: system-oriented innovation, hybrid and adaptive business models, and collaborative ecosystems that strengthen institutional capacity and legitimacy. This research provides theoretical contributions by developing a conceptual framework that integrates social value creation, innovation processes, and sustainability mechanisms. Future research is recommended to empirically test this conceptual model through case studies or mixed approaches to assess its applicability in various socio-economic contexts.

The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is accelerating and reshaping how organizations attract, develop, manage, and retain talent. Despite abundant case examples and growing practitioner interest, academic findings remain fragmented regarding the antecedents (drivers), impediments (barriers), and organizational effects (outcomes) of AI-based HR transformation. This paper presents a PRISMA-guided systematic literature review of 112 peer-reviewed articles (2015–2025) to synthesize empirical and conceptual evidence on AI in HRM. Results identify three primary drivers: technological capability, strategic alignment, and a data-driven culture; three critical barriers: ethical concerns (bias, privacy, and transparency), skill and capability gaps, and resistance to change; and three outcome clusters: operational efficiency, enhanced employee experience, and elevated strategic HR contribution. We propose a socio-technical conceptual framework that models drivers moderated by barriers to outcomes, and we advance a research agenda focused on ethical governance, human–AI collaboration, capability measurement, and longitudinal evaluation. The review contributes to theory by integrating socio-technical and dynamic capability  perspectives and provides actionable guidance for HR leaders on responsible AI adoption.

The RIGEM community service program was carried out with the aim of strengthening character education for early childhood through the use of children’s songs in TK B. The background of this activity stems from concerns about the increasing exposure of children to adult songs and content, which may influence their behavior and moral values. Children’s songs were chosen as the main medium because they have simple melodies, easy-to-remember lyrics, and contain positive values that can stimulate children's cognitive, affective, and social development. This study employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product) to assess the effectiveness of the program. Data were collected through observations, interviews with teachers and parents, and documentation of activities. The results show that the children’s songs introduced particularly those containing messages about politeness, cooperation, and responsibility were effective in improving children's understanding of moral values and encouraging positive behavioral changes. Children became more accustomed to using polite expressions, showing empathy, and cooperating during classroom activities. Teachers and parents played an important role in reinforcing these habits both at school and at home. Overall, the RIGEM program proved to be an effective, enjoyable, contextual, and easily implemented effort to foster character development in early childhood education.