Publication Search

The purpose of this study is to investigate the connection between the probability of financial statement fraud and the components of the Fraud Hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion. Additionally, we examine how Environmental, Social, and Governance (ESG) Disclosure functions as a moderator. Banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 are the subject of this study. We make use of secondary data gathered from business sustainability and annual reports. Purposive sampling was used to choose the bank sample depending on the completeness of the data. We use the Partial Least Squares (PLS) method of Structural Equation Modeling (SEM), which works well for evaluating models with complex variables, for the analysis. The results of this study are expected to provide insights into how each element of the Fraud Hexagon contributes to financial statement fraud and how ESG Disclosure can mitigate these risks.

The development of value-added corn-based beverages representation an emerging opportunity within the agribusiness sector, particularly for student-led entrepreneurial initiatives seeking to utilize local agricultural resources. This study examines consumer perceptions of Zeagrain corn milk, a sweet-corn-derived drink positioned as a healthy, practical, and affordable alternative within the ready-to-drink market segment. The research aims to identify key attributes influencing consumer interest, evaluate perceived product performance, and assess the potential competitiveness of Zeagrain as a new agribusiness product. Data were collected using an online quantitative survey targeting respondents aged 17–35 years who represent potential urban consumers. The questionnaire measured demographic characteristics, consumption patterns of similar beverages, perceived importance and performance of product attributes, and purchase intention. The findings are expected to provide insights into consumer expectations regarding taste, packaging, nutritional value, and price. The results further serve as empirical input for improving product development strategies and enhancing the market readiness of Zeagrain. Ultimately, this study contributes to strengthening the commercialization prospects of corn-based beverages and supports innovation efforts among young agripreneurs seeking to optimize local commodities.  

The Indonesian Navy Academy is a military educational institution that produces cadets to become professional and reliable Indonesian Navy officers. Cadets are required to have strong physical and mental strength to achieve responsiveness, resilience, and resilience in undergoing education, training, and upbringing. To support learning and training activities, quality food intake and service are required. Quality meal service is needed in order to increase the satisfaction of AAL cadets during meal activities in the Hadiwinarso Rds Loungeroom. For this reason, qualified Human Resources are needed to man the Hadiwinarso Rds Loungeroom, namely Cooks and Waiters in improving meal services for cadets. The researcher focused on personnel development and made it as input to optimize the cooks and waiters in the Hadwinarso Rds Loungeroom to improve meal services for cadets. In this study, the SWOT method was used to reveal internal and external factors that influence the performance of Waiters and Cooks. This study is expected to find the right optimization strategy by identifying strengths, weaknesses, opportunities, and threats. After conducting a SWOT analysis, a strategy was obtained to optimize Waiters and Cooks with a combination strategy of Weakness-Opportunity in quadrant III. W-O strategy (supporting the Turn-Around strategy) namely the organization faces enormous opportunities, but on the other hand faces several internal obstacles/weaknesses with the focus of the strategy being to minimize internal weaknesses so that it can seize better opportunities. The results of the study show that the W-O Strategy that the author found is Strategy 1: Given training/courses according to their fields so that they can work optimally and acquire new skills, Strategy 2: Cooks and Waiters have experience in supporting protocol activities at AAL well. Working well and having experience is capital to open up opportunities for PHL to be appointed as PNS or promoted to division head/kitchen head by considering the working time and amount of experience during AAL, Strategy 3: AAL needs to have standardization in recruiting workers so that later workers are ready to be placed to work according to their fields and open up opportunities to continue improving skills/abilities through courses/training provided by AAL. Meanwhile, to standardize recruitment, researchers provide specific requirements for job applicants interested in becoming cooks and waiters at the Loungeroom at Rd. S Hadi Winarso

Indonesia’s projected demographic bonus around 2045 must be harnessed as an advantage rather than becoming a burden. This potential benefit is highly dependent on the quality of human resources prepared from the present time. One of the key national programs in this regard is embodied in the vision of Indonesia Emas 2045. An interesting phenomenon can be observed in Cibeber District, Cilegon City, where the prevalence of stunting was once relatively high. This issue warrants serious attention as it directly affects children’s physical growth and cognitive development.This study analyzes strategies for ensuring adequate nutritional fulfillment as an effort to improve the quality of the golden generation. By employing SWOT analysis, several strategic alternatives were identified, including SO (strength–opportunity), WO (weakness–opportunity), ST (strength–threat), and WT (weakness–threat) strategies. The most critical recommendation highlights the importance of cross-sectoral collaboration and participatory involvement of all stakeholders.

The transfer of hajj quotas for deceased pilgrims is a legal and social issue that is relevant to the dynamics of the implementation of the hajj in Indonesia. This phenomenon arises as a consequence of the long waiting list for the departure of pilgrims, which causes many prospective pilgrims to die before having the opportunity to perform the worship. From the perspective of Islamic law, the hajj is personal (fard 'ain) and attached to individuals who have met the requirements of istitha'ah. However, in the context of state administration, the right to portion Hajj is seen as an administrative right that can be transferred to certain heirs in a regulatory manner. This study aims to examine the legal basis for the assignment of hajj quota based on the principles of sharia maqashid and review its implementation in the socio-anthropological context of the Indonesian Muslim community. The research method used is normative law with a conceptual and sociological approach, through the analysis of laws and regulations and developing social practices. The results of the study show that the transfer of the hajj quota does not contradict sharia principles as long as it brings benefits, guarantees justice, and avoids potential abuse. Socially, this policy reflects respect for the deceased's worship intentions, strengthens kinship values, and shows the adaptation of Islamic law in responding to the needs of contemporary Indonesian Muslim society.

Indonesian families are currently still faced with various challenges, including the low knowledge of mothers about childcare, which can have an impact on child development. This is crucial and a sign that there is a need to improve competence as parents, therefore the Great Parents School provides a way to overcome problems in childcare practices. This study aims to explain the transformation of young mothers who have participated in the Great Parents School program. This study uses a qualitative approach with a descriptive method, the informants in this study are young mothers who have undergone the Great Parents School program and accompanying facilitators, while the data collection process uses observation, interviews, and documentation with the research location in Sumbersari District, Jember Regency. The results of this study show that the empowerment process refers to the ACTORS theory, namely authority, self-confidence, trust, opportunity, responsibility, and support for mothers who have attended the Great Parents School. Mothers who have attended the Great Parents School have experienced improvements in their knowledge, attitudes, and skills related to childcare. This improvement can be seen through their understanding of the role of parents, the application of family functions such as instilling religious values, compassion, and protection, as well as the application of parenting and discipline patterns, and an understanding of communication skills. Therefore, it can be concluded that the Great Parents School serves as a bridge for mothers to become more empowered through improvements in childcare.

Technological advancements are making various activities easier, including product marketing for micro, small, and medium enterprises (MSMEs). One benefit of these technological advancements is the opportunity for MSMEs to market their products widely, effectively, and cost-effectively thru social media marketing. UMKM Bolu Gulung Hj. Enong is in a business position that is starting to become popular. The desire to remain a frequently discussed business and reach a wide range of consumers led to the implementation of optimal marketing strategies using social media. Utilization of social media to introduce products. The research method uses literature studies, article collection with relevant title selection, and articles published within the timeframe of 2020-2025. Conclusion: Social media reaches a wide market, quickly and cheaply. MSMEs like Bolu Gulung Hj. Enong, in the food industry, can promote their products thru social media to reach target markets in other regions and target users in various areas. However, there are several challenges with using social media marketing strategies, namely the business's lack of digital knowledge, communication errors, and the fact that it makes it easier for competitors to copy marketing strategies.

This study aims to investigate the empirical impact of population size and unemployment rates on economic growth in Central Kalimantan Province. The research focuses on the regional context of Central Kalimantan, utilizing a longitudinal dataset covering the eleven-year period from 2013 to 2024. To achieve the research objectives, the study employs quantitative analysis through the SPSS software package, utilizing multiple linear regression as the primary analytical tool to examine the relationship between the dependent variable (economic growth) and the independent variables (population and unemployment). The findings of the analysis reveal a divergent impact between the two independent variables. The results indicate that the population has a significant and positive influence on economic growth in Central Kalimantan during the 2013-2024 period, suggesting that demographic factors play a crucial role in regional expansion. Conversely, the unemployment rate was found to have no significant effect on economic growth within the same timeframe. Furthermore, the study conducted a comprehensive suite of classical assumption tests to ensure the validity and reliability of the statistical model. The results of these diagnostics confirm that the regression model adheres to the assumption of normality, shows no evidence of multicollinearity among the variables, and is free from symptoms of heteroscedasticity. Additionally, the analysis concludes that the model does not exhibit any issues related to autocorrelation. Consequently, the regression model is deemed statistically robust and appropriate for providing an accurate representation of the economic dynamics in Central Kalimantan.

The 17+8 demands voiced by the public reflect the accumulation of disillusionment with various government policies and violations committed, especially by the House of Representatives (DPR). Policies that are considered unfair and detrimental to the public trigger a strong push to carry out reforms that are more democratic and oriented towards the interests of the people. Various factors such as human rights violations, lack of transparency and accountability, economic inequality, and polemics related to official allowances are the main triggers for the birth of these demands. The demands of 17+8 not only contain burdens or criticisms, but also contain short-term and long-term goals that can be the basis for improving governance. This momentum should be seen as a strategic opportunity to strengthen democracy, improve state-citizen relations, and restore public trust. If these demands are taken seriously, the government has the potential to reduce the legitimacy crisis and improve the quality of public services. On the contrary, ignoring such demands can deepen public distrust and worsen political stability. Thus, the demands of 17+8 are an important signal for the need for structural change and a real commitment to realizing a fairer, more transparent, and responsive government.

Indonesia has extraordinary resources and potential in developing renewable energy sources (RES), but various obstacles must be overcome in implementing RES. The purpose of this study is to analyze the gap in the application of RES. This gap includes energy knowledge, community participation, battery waste management, service quality, regulation, and legal policy. This study uses a mixed-methods approach, by conducting a structured questionnaire in quantitative data collection, while qualitative data collection through special interviews, focused group discussions, and conducting policy regulation analysis. The results show that 62% of people do not understand RES, 28% are involved in project planning, and 74% are unaware of SOP (standard operating procedures) regarding battery waste recycling. The results of the correlation analysis reveal a positive relationship between the level of knowledge and interest in RES (R = 0.56). Also, the developed community-based participation model includes initial involvement, transparency of information, and local incentives. These findings further strengthen the compatibility of the innovation diffusion theory, planned behavior theory, SERVQUAL, and the theory of public interest. This study will make a practical contribution through evidence-based strategies in increasing resilience, especially for policymakers and energy service providers. The impact of the policy aspects includes the need for large reforms, education, public campaigns, and the realization of battery waste management systems. This study also provides an opportunity for further study by expanding the geographical scope and related industrial sectors.  

Intraoperative hypotension, particularly during spinal anesthesia in cesarean sections or major surgeries, is a common complication that can adversely affect maternal hemodynamics and organ perfusion, including fetal circulation. Vasopressors such as norepinephrine, phenylephrine, and ephedrine are widely used to manage this condition. This study employed a scoping review, defined as a type of research synthesis aimed at mapping the literature on a specific topic or field, providing an opportunity to identify key concepts, research gaps, and types and sources of evidence to inform clinical practice, policy-making, and further research. A systematic search was conducted across 10 recent experimental and clinical studies evaluating the effectiveness and safety of vasopressors in adult patients, particularly ASA I–II parturients, during surgical procedures. The results indicate that norepinephrine tends to maintain blood pressure with a lower incidence of tachycardia compared to ephedrine, while phenylephrine effectively prevents systemic vascular resistance decline but may reduce heart rate and cardiac output in a dose-dependent manner. Effects on fetal cerebral perfusion and cerebral oxygenation were generally similar across vasopressors. No significant differences were observed in neonatal Apgar scores or maternal complications. In conclusion, norepinephrine and phenylephrine are effective alternatives for managing intraoperative hypotension, whereas ephedrine increases cardiac output but may elevate the risk of tachycardia. Selecting the appropriate vasopressor is crucial to ensure maternal and neonatal safety.

Micro, small, and medium enterprises (MSMEs) play an important role in the Indonesian economy, both in creating jobs and strengthening the national economy. However, amid the rapid pace of digital technology development, MSMEs cannot rely solely on traditional methods such as manual or offline marketing. Indonesia is a country with a Muslim majority population. This presents a huge opportunity for the Muslim fashion industry, including the Nibras brand located in Sooko Mojokerto. This study aims to examine in depth the application of sharia marketing strategies through the 7Ps at Nibras House Sooko Mojokerto, as well as its implementation in digital marketing. The research method used a descriptive qualitative approach through interviews with the owner and employees of Nibras House Sooko Mojokerto. The results show that Nibras House Sooko Mojokerto has implemented sharia principles in all aspects of marketing with sharia-compliant products, fair prices, honest promotions, strategic locations, good staff, fast and responsive service processes, and good customer reviews. Additionally, Nibras House Sooko Mojokerto utilizes digital marketing through e-commerce and social media to expand its market and strengthen its competitiveness against new Muslim brands.

The tea franchise industry in Indonesia has experienced significant growth over the past decade, transforming the traditional tea drinking culture into a modern business opportunity. This research explores the dynamics of tea franchises in Indonesia through cultural perspectives, business strategies, and innovation. This study aims to identify critical success factors, cultural adaptation strategies, and innovation models implemented by major tea franchise brands operating in Indonesia. Using a qualitative research method with a phenomenological approach, data was collected through in-depth interviews with 25 franchise owners, 15 brand managers, and 50 consumers in five major cities in Indonesia, complemented by observation and document analysis. The findings reveal that successful tea franchising effectively balances three key elements: maintaining Indonesia's tea drinking culture while introducing modern consumption patterns, implementing adaptive business models that accommodate local economic conditions, and continuously innovating in product development and service delivery. The study identified four key innovation patterns: product localization (85% of successful franchises), digital integration (92%), experiential marketing (78%), and sustainability practices (68%). Cultural factors significantly influence menu adaptation, store ambient design, and marketing strategy. This study concludes that tea franchising in Indonesia represents a unique hybrid business model that successfully blends the global franchise system with local cultural values, creating a sustainable competitive advantage in the beverage industry.

The 21st century of digitalization is very influential in life such as Education which must adapt to the development of world digitalization technology. Education is carried out by involving innovation, creativity, and also motivation to update more interesting learning methods with interactive media that have been designed. History learning in particular must develop and adapt to the digital era by utilizing technology to make teaching methods the goal of an active learning process. History learning which is considered boring has a great opportunity to be able to adapt to interactive media so that passive students during learning are reduced and become active students and can understand History easily. In this study involved a teacher with 30 high school students who were the objects of the research study. The method used was descriptive qualitative which refers to observation, documents, interviews, questionnaires, and also a social science approach. The results of the study explain the low interest in History learning to many passive students due to learning methods that are not in line with the digital era to attract Gen Z's interest in History Lessons and also show the results of History learning by involving interactive media with digital technology.

This study aims to analyze business development strategies through a SWOT analysis approach for Patricia Aksesoris, focusing on understanding the internal and external conditions that influence business development. The analysis results show that Patricia Aksesoris has strengths in good product quality and a variety of attractive designs. However, this business also faces weaknesses, such as limitations in promotion and capital that can limit expansion. Opportunities that can be exploited include the growing trend in accessories and the great potential for marketing through digital platforms. On the other hand, the main threats faced are intense price competition and rapid changes in consumer tastes. Based on these findings, the recommended strategies to increase business competitiveness are strengthening marketing through social media, improving customer relationships, and improving operational management to achieve greater efficiency. With these strategies, Patricia Aksesoris can strengthen its position in the market and achieve sustainable growth.

The death penalty remains a topic of ongoing debate from legal, moral, and religious perspectives. In Indonesia, the death penalty is still applied for certain serious crimes; however, its implementation is questioned because it is considered to conflict with the fundamental human right to life. From the perspective of Christian ethics, this issue becomes more complex as it relates to the understanding of life as a gift from God and the principles of justice and forgiveness. The Old Testament contains provisions for the death penalty as a means of upholding law and maintaining the holiness of the community, while the New Testament emphasizes love, restoration, and the opportunity for repentance through the example of Jesus Christ. This study aims to analyze how Christian ethics views the death penalty by examining the balance between justice and forgiveness as taught in Scripture. The method used in this research is literature review and conceptual analysis of biblical texts and theological sources. The findings indicate that Christian ethics does not merely reject or accept the death penalty, but directs toward an understanding of justice that restores human dignity. This perspective is expected to serve as an ethical consideration in responding to the application of the death penalty in modern society.

Cinangka District has not yet implemented a system for separating organic and inorganic waste at the household or community level. Therefore, training on the production of organic fertilizer (POC) and compost using a composter is necessary. This activity was held on June 12, 2025, in Kamasan Village, Cinangka District. A follow-up to this fertilizer training was the creation of a tool to measure the NPK content of fertilizers, allowing for the determination of their appropriate use for specific crops. The results of this activity concluded that processing organic waste into organic fertilizer has the following benefits: 1) Reducing the accumulation of organic waste that can pollute the environment; 2) More economical, as it can reduce the cost of purchasing fertilizers and can even be a business opportunity for fertilizer production; 3) Optimal plantation yields are achieved by using organic fertilizers with the appropriate NPK content for the appropriate crop types

Fantasy eyelashes are eyelashes that are used to add an accent of beauty to fantasy eye makeup. Currently, fantasy eyelashes are rarely sold on the market, and most of them are relatively expensive with simple designs. The scarcity of fantasy eyelashes at relatively high prices has led the author to innovate by utilizing mother-in-law's tongue leaf fibers as the basic material for making fantasy eyelashes. The research aims to simplify the search for fantasy eyelashes needed by the public at an affordable price while using natural materials that minimize the risk of irritation, thereby presenting an entrepreneurial opportunity. The natural material used is the mother-in-law's tongue plant. This plant is an environmentally friendly ornamental plant that is easily found in the author's surroundings, highly beneficial for health as it filters toxins and air pollution, and has high economic value. This research employs observation, literature review, experimentation, documentation, and questionnaires. The author uses descriptive qualitative analysis, presenting research results in narrative form using words and sentences. The author offers a price of Rp. 35,000 per pair, which is competitive with market prices for fantasy eyelashes. Product validation was conducted through sensory testing with three expert validators, covering aspects such as texture, shape, neatness, and a rating of 15 in the “very suitable” category. The level of preference was assessed through a preference test with 60 respondents, covering statements 1 to 8, with results ranging from 241 to 300 indicating “very liked.” This study concludes that fantasy eyelashes made from mother-in-law's tongue leaves can compete and are favored by makeup artists and practitioners. 

Indonesia is a country with a high level of disaster vulnerability due to its location at the meeting point of three world tectonic plates and the Pacific Ring of Fire region. The Merdeka Curriculum provides a strategic opportunity in integrating disaster education to equip students with understanding, skills, and responsive attitudes to disaster risks. Through a contextual and participatory approach, schools can become centers of preparedness that not only train students but also strengthen collective awareness in dealing with emergency situations. The purpose of this study is to analyze the synergistic relationship between the Merdeka Curriculum and disaster education to strengthen preparedness in educational units in Indonesia. The method used in this study is a literature study. The results of the study show that the Merdeka Curriculum opens great opportunities for strengthening disaster education through integration in various subjects and strengthening student character in accordance with the Pancasila Student Profile. Although there are still implementation challenges, such as limited teacher understanding and lack of national standards, holistic strategies, policy support, and cross-sector collaboration can encourage the realization of effective, sustainable, and contextual disaster education in educational units.

This study discusses the influence of six fraud hexagon models: pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial reporting (FFR) practices in the Indonesia banking sector. In addition, this study analyzes the role of corporate governance mechanisms measured by the audit committee, managerial ownership, and institutional ownership as moderating variables. The sample consists of 43 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 172 observations. Data analysis was conducted using WarpPLS 8.0. The results indicate that rationalization, capability, and arrogance have a significant positive effect on FFR, while pressure, opportunity, and collusion show no significant effect. The audit committee, managerial ownership, and institutional ownership also do not have a direct effect on FFR. However, these three variables act as moderators: the audit committee moderates the relationship between collusion on FFR, managerial ownership moderates the relationship between capability on FFR, while institutional ownership moderates the relationship between pressure and opportunity on FFR. This finding emphasizes the importance of effective corporate governance as an instrument to reduce the risk of FFR in the banking sector.