Publication Search

Fraud poses a significant threat to organizational integrity and public trust, especially within governmental institutions. This study explores the critical role of forensic accountants in uncovering fraud within the Audit Board of the Republic of Indonesia. Using a case study approach, the research examines the application of advanced forensic data analytics by forensic accountants. It highlights the essential skills and characteristics that make forensic accountants effective, as well as their contributions to enhancing internal controls and governance mechanisms. The study demonstrates the impact of forensic accounting on fraud detection, prevention, and deterrence. The findings emphasize the importance of integrating forensic accounting expertise within the Audit Board's operational framework to strengthen its capacity to combat financial fraud. It also identifies challenges faced by forensic accountants, such as technological limitations and cultural resistance, and suggests strategies to overcome these barriers. By shedding light on the role of forensic accountants in safeguarding public sector integrity, this research contributes to the growing knowledge on forensic accounting practices in Indonesia. The insights can inform policies and capacity-building initiatives aimed at improving the Audit Board’s fraud detection capabilities, ultimately fostering greater public trust and accountability.

Harvesting is a crucial stage in the palm oil production process that impacts the efficiency and productivity of the plantation. Choosing the right harvesting method can increase the effectiveness of time and labor. This study compares harvesting efficiency using manual and mechanized methods by measuring the duration of fruit harvest and transportation time to the collection point (TPH). This study was conducted in November–December 2024 at PT. Kencana Sawit Indonesia, located in Talao Sungai Kunyit, South Solok, West Sumatra. The equipment used included stationery, a stopwatch, and data related to working time and harvest results. Data were collected through direct observation. The analysis was carried out using the t-student statistical test to evaluate the difference in working time between the manual and mechanized methods. The results showed that harvesting with mechanization was more efficient than the manual method. The difference in harvest time reached 12 seconds per bunch with a P value of 0.0002, while the transportation time to the TPH was 23.48 minutes faster per ton with a P value <0.0001. Monthly production with mechanization averaged 48.69 tons, while the manual method only produced 38.13 tons per month. Thus, the use of mechanized harvesting methods has proven to be faster in the harvesting process, fruit transportation, and increasing monthly production results. The implementation of mechanization can be a strategic step to increase operational efficiency and productivity of oil palm plantations.

Environmental health such as proper medical waste management in accordance with existing requirements. The purpose of this study was to determine the sources of infectious medical waste at RSUD Haji Makassar. The research method used is a qualitative method with a post-positivistic or enterprising approach and observation. The types of data used are primary and secondary data. The results of the study indicate that at the sorting and reduction stage it has been implemented but in the sorting section there are still errors in plastic bags not being labeled regarding the type of waste, at the storage stage there are still errors in temporary storage places that can be accessed by animals, at the transportation stage there are still some that are not in accordance with the Regulation of the Minister of Environment and Forestry Number 56 of 2015 such as medical waste managers also do not use complete personal protective equipment and do not have a special route for waste transportation, at the processing stage it is not carried out because the incinerator in the hospital does not have an operational permit and at the stockpiling and burial stages it is also not carried out because medical waste management has been handed over to a third party. RSUD Haji Makassar pays more attention to all waste management processes that are not yet adequate and the management of incinerator use permits for better waste management.

Indonesia as the largest archipelagic country has significant fisheries potential, one of which is through the Nizam Zachman Ocean Fishing Port (PPS) in Jakarta. This port is a central hub for fish landing and distribution in the DKI Jakarta area and its surroundings, particularly with the use of purse seine fishing gear. This study aims to analyze the composition of fish catches using purse seine at the Nizam Zachman Ocean Fishing Port and identify the species caught.  The research method includes direct observation of the catch, documentation, and weighing of each fish species. Primary data is obtained from field observations, while secondary data is gathered from relevant literature. Composition analysis is carried out by calculating the percentage of each fish species relative to the total catch, using the formula Kj = (Ni/N) x 100%. During the study, with a sample of 67 vessels, 31 fish species were recorded, with dominant species including skipjack tuna (Katsuwonus pelamis) at 55.42%, scads (Decapterus spp.) at 14.11%, bigeye tuna (Thunnus obesus) at 13.55%, and yellowfin tuna (Thunnus albacares) at 10.33%. The variation in catches was influenced by fishing season, fishing location, vessel size and operational duration, fishing technology and equipment, and weather conditions.

The supply chain is crucial to company operations, especially in the poultry farming industry, to ensure the availability of quality feed. PT X, located in Kintamani, faces challenges in its supply chain due to the long distance from its main supplier, PT Sreeya Sewu. This has led to high logistics costs and risks of delivery delays, which impact the company’s operational efficiency. This study aims to assist PT X in selecting the best supplier using the Analytical Hierarchy Process (AHP) method and the Super Decision application. With five criteria and 15 sub-criteria, the results show that UD Tunas Harapan is the best supplier, excelling in nine sub-criteria.  

This study aims to analyze credit management strategies in reducing non-performing loans (NPL) at PT. BPR Ambulu Dhanaartha in Jember Regency. This study uses a descriptive method with a qualitative approach. Data collection was carried out through direct interviews with the bank, observation, and documentation studies from various relevant sources. The results of the study indicate that PT. BPR Ambulu Dhanaartha implements credit management strategies through the stages of planning, organizing, implementing, and monitoring. The factors causing non-performing loans come from internal aspects, such as credit analysis errors, as well as external factors, such as economic conditions and disasters. The handling strategies implemented include restructuring, rescheduling, and confiscation of collateral. By implementing strict credit analysis, structured credit policies, periodic supervision, and effective collection strategies, PT. BPR Ambulu Dhanaartha is able to minimize the risk of non-performing loans and maintain its operational stability.  

This study discusses the importance of developing soft skills and hard skills for vocational high school students in preparing themselves to enter the workforce. Soft skills, such as communication, teamwork, and leadership, are considered key factors in creating a productive and harmonious work environment. Meanwhile, hard skills, which include specific technical abilities, are the main foundation in carrying out operational tasks. The combination of these two types of skills not only improves work efficiency but also allows the workforce to adapt quickly to changes and challenges in various industrial sectors. This study emphasizes that although hard skills are often the main focus, soft skills have an equally important role in supporting long-term career success. This study also identifies various effective strategies for developing both types of skills, including practice-based training, mentoring, and the use of technology in learning. The results of the study indicate that the integrated development of soft skills and hard skills can increase the productivity and competitiveness of the workforce in the era of globalization and digital transformation.

The increasing reliance on information technology (IT) across various sectors has led to the growing importance of managing IT risks effectively. Information technology systems are prone to a variety of risks, including cybersecurity threats, system failures, and human errors. These risks can have severe consequences, such as financial loss, data breaches, and operational disruptions. To address these challenges, organizations must adopt comprehensive risk management strategies. This literature-based study explores various approaches and frameworks for managing IT risks, such as ISO 27001, NIST, and OCTAVE, by reviewing existing research and methodologies. The study aims to identify best practices, challenges, and trends in the field of IT risk management, offering insights into how organizations can improve their risk management strategies to enhance the resilience of their IT systems. Through this literature review, the paper highlights the importance of a systematic approach to IT risk management and provides recommendations for organizations seeking to mitigate risks and safeguard their technological.

This study aims to analyze the effectiveness of implementing Accurate accounting software in financial report management at PT. XYZ). Accurate is utilized to enhance operational efficiency, recording accuracy, and real-time financial reporting. The findings reveal that the use of Accurate reduces recording errors and accelerates the financial reporting process. Integration features across modules such as purchasing, sales, and inventory improve interdepartmental data consistency. Additionally, Accurate helps the company comply with Indonesian Financial Accounting Standards (PSAK) and tax regulations through automated reporting. Key success factors include adequate employee training and feature customization tailored to the needs of manufacturing companies. This study concludes that technology-based accounting software not only improves financial data accuracy but also supports better strategic decision-making for management.

In supporting the progress of an airport, there needs to be infrastructure development and expansion, such as airside expansion. Sultan Muhammad Kaharuddin III Airport has expanded its airside such as runway, taxiway, and apron. The expansion of the airside aims to increase flight capacity, improve flight operational safety, improve flight operational efficiency, and support tourism in Sumbawa Besar. This study uses a qualitative research method with primary data collection through interviews and observations, as well as secondary data through documents related to airside expansion. Data analysis techniques use data collection, data reduction, data presentation, and drawing conclusions. This study was conducted at Sultan Muhammad Kaharuddin III Airport. The results of the study show that there is an expansion of the airside at Sultan Muhammad Kaharuddin III Airport, such as the runway, taxiway, and apron which has been carried out in several years. This airside expansion has a positive impact on flight operations. Where the impact is an increase in the number of passengers, increasing flight capacity and adding flight routes, as well as increasing flight security and safety at Sultan Muhammad Kaharuddin III Airport..

This research was designed using Unified Modeling Language (UML) as a tool for visualizing system requirements. The system designed is expected to improve efficiency, accuracy and speed of service, thereby providing a better experience for customers and making it easier for Bank Sumut officers to manage registration data. The system development method used is waterfall. The research results show that the designed information system can automate various manual processes such as collecting prospective customer data, document validation, and managing account data. It is hoped that this management information system can be used to provide an overview of the applications that will be created to increase the Bank's operational productivity and minimize the potential for administrative errors, as well as supporting the digital transformation of Bank North Sumatra in facing competition in the banking sector.

Travel insurance provides financial protection for individuals during their trips, both domestically and internationally. With the increasing demand for travel insurance, insurance companies face challenges in efficiently managing claims. This study aims to develop a predictive model to classify whether an insurance policy will be claimed based on historical customer and transaction data. This research utilizes a dataset containing various features related to travel and policyholders, such as agent type, distribution channel, insurance product, travel duration, and premium amount. The methods used include data exploration, feature processing, and the application of machine learning algorithms such as Logistic Regression, Random Forest, and XGBoost. Experimental results indicate that the XGBoost model performs the best, achieving the highest accuracy compared to other models. With this predictive model, insurance companies can optimize claim evaluation processes, reduce fraud risks, and improve operational efficiency in handling travel insurance claims.

Flight delays represent a significant challenge in the aviation industry, affecting passenger satisfaction and trust in airlines. Minister of Transportation Regulation No. 89 of 2015 mandates airlines to provide compensation to passengers experiencing flight delays. Lion Air, as one of the largest airline networks in Indonesia, is expected to effectively implement this policy, particularly at Weda Bay Nickel Airport. This study employs a qualitative approach to gain an in-depth understanding of how Lion Air fulfills its responsibility in compensating passengers. Data were collected through interviews with Lion Air personnel, including check-in staff, technicians, and flight attendants, as well as direct field observations. The research was conducted over a specific period to ensure the collected data is relevant and accurately reflects on-ground conditions. The analysis results indicate that Lion Air has implemented compensation policies in accordance with PM 89 of 2015, providing compensation in the form of beverages, snacks, full meals, and cash payments of up to IDR 300,000, depending on the delay duration. Although the policy has been executed, several key challenges remain, including limited communication with passengers and suboptimal internal division coordination. Passengers often feel inadequately informed during delays, reducing their satisfaction levels. Furthermore, operational constraints such as spare part delays and weather factors also pose challenges in minimizing delay durations.

Hotel booking cancellations pose significant challenges to the hospitality industry, affecting revenue management, demand forecasting, and operational efficiency. This study explores the application of machine learning techniques to predict hotel booking cancellations, leveraging structured data derived from hotel management systems. Various classification algorithms, including Random Forest, XGBoost, and LightGBM were evaluated to identify the most effective predictive model. The findings reveal that XGBoost model outperforms other models, achieving F2-score of 0.7897. Key influencing factors include deposit type, total number of special requests, and marketing segment. The results underscore the potential of predictive modeling in optimizing hotel revenue strategies by enabling proactive measures such as dynamic pricing, targeted customer engagement, and improved overbooking policies. This study contributes to the ongoing advancements in data-driven decision-making within the hospitality industry, offering insights into how machine learning can mitigate financial risks associated with booking cancellations.

The increasing complexity of naval electrical systems and the demand for higher operational reliability necessitate a shift from traditional maintenance methods to data-driven predictive maintenance solutions. This research examines the effectiveness of IoT-based remote monitoring and diagnostic systems in improving system reliability, cost-efficiency, and operational sustainability in naval engineering. A qualitative-empirical approach was applied, utilizing expert interviews, structured surveys, and field observations to assess the impact of IoT-driven predictive maintenance. The findings indicate a significant reduction in system failures (92/100), maintenance costs (89/100), and operational downtime, demonstrating the effectiveness of real-time fault detection and automated diagnostics. Additionally, the study identifies challenges in infrastructure readiness (78/100) and cybersecurity concerns (82/100), which must be addressed for large-scale implementation. While the adoption rate (88/100) reflects strong industry support, skill readiness gaps (80/100) suggest a need for enhanced technical training in maritime education. The research concludes that IoT-based predictive maintenance offers a transformative approach to naval maintenance strategies, ensuring sustainability, efficiency, and enhanced fleet readiness in modern maritime operations.

Admission services in the emergency department (IGD) are an important part of hospital operations that require effective management to support health services. Optimal medical record management requires human resource planning according to actual workload. This research was conducted to analyze the need for admission registration at the Duren Sawit Regional Special Hospital (RSKD) with a quantitative approach using descriptive methods. The research results show that RSKD Duren Sawit has Standard Operational Procedures (SPO) which refer to Minister of Health Regulation No. 33 of 2015 in planning health human resource needs (HRK). Health workload analysis indicates that the ideal requirement is seven admissions officers, while currently only five officers are available, so there is a shortage of two officers. Factors that influence the workload of admission registration include: Man, namely the limited number of officers in the medical records unit, Machine, namely the BPJS server down and power outages, Material, namely the mixed admissions work room with the cashier so the medical record files are still in one room, Method, namely the HR application process at RSKD Duren Sawit found no obstacles, Money, namely there is no budget planning for additional officers in the medical records unit.

Optimizing distribution routes is an important step for MSMEs in increasing operational efficiency and customer satisfaction. This research was conducted on Bolen Crispy Mak Tin MSMEs which face distribution challenges with routes that are not yet optimal, causing increased transportation costs and the risk of decreasing product quality. This research uses the Branch and Bound and Nearest Neighbor algorithms to solve the Traveling Salesman Problem (TSP) problem in determining efficient distribution routes. The results of data processing are optimal routes that have the minimum distance with a total distance of 282.5 KM with route P-1-2-7-4-5-6-3-0 for the branch and Bound algorithm and 239 km with route P- 2-3-4-5-6-7-1-P for Nearest Neighbor This result is more optimal when compared to the previous route, namely P-1-2-3-4-5-6-7-P with a distance of 291 km analysis shows that Method Nearest Neighbor is able to provide an optimal solution by minimizing travel distance and distribution costs, while the Branch and Bound algorithm also provides an optimal solution but is less efficient. and distribution cost efficiency from Rp. 570,320.9 to 565,511.36 or 0.84% ​​more savings for the Branch and Bound Algorithm and 540,795.45 or 5.18% more savings for Nearest Neighbor

Over the past 20 years, as globalization has fully embraced industry, the study that evaluates the impact of strategic planning on manufacturing companies' performance has garnered a lot of interest from academic researchers and business practitioners. the spotlight. However, there aren't many empirical research looking into the connection between corporate performance and strategic management in Nigeria. Therefore, this study's primary goal was to present more proof of how strategic management (SM) affects Nigeria's manufacturing sectors' performance. Five sizable listed manufacturing companies in the city of Lagos were chosen. 50 respondents from the chosen firms were purposefully chosen to complete a structured questionnaire, which provided the study with primary data. In order to achieve the stated particular objectives of the study, the obtained data were analyzed using descriptive analysis, correlation analysis, and Analysis of Variance (ANOVA). The outcome demonstrated that strategic management significantly impacted the operational performance and profitability of the certain manufacturing companies. Additionally, there was a strong correlation between the firms' level of rivalry and strategic management. According to the study's findings, strategic management is essential for improving business performance in Nigeria's manufacturing sectors.

Inventory management is a critical aspect of retail operations, including at Sinar Kudus Nabire Building Materials Store. The current manual system is prone to recording errors, data loss, and slow stock updates, leading to operational inefficiency and risks of overstock or stock shortages. This study aims to develop a web-based inventory management application using the Agile method to improve efficiency and accuracy in stock management. The application is designed with features for real-time stock recording, searching, and updating, as well as a login system for security. The results show that the application accelerates the process of searching and updating stock data, reduces the risk of overstock and stock shortages, and facilitates decision-making related to inventory management. Academically, this research contributes to the literature on the development of web-based inventory management applications, particularly for building material stores. Practically, the application helps improve operational efficiency and stock data accuracy at Sinar Kudus Nabire Building Materials Store. This study is limited to developing a basic inventory management application and does not cover other operational aspects such as finance or marketing.

This study discusses the comparison of efficiency between Pulse Width Modulation (PWM) and Variable Frequency Drive (VFD) techniques in electric motor control. The background of this research is based on the importance of energy efficiency in industrial applications using electric motors. The aim of this study is to identify the advantages and disadvantages of each method in the context of energy savings and motor performance. The method used is a quasi-experimental design, where both techniques are tested on the same three-phase induction motor to compare power consumption and operational efficiency. The findings indicate that the use of VFD is significantly more efficient in reducing power consumption compared to PWM and provides better torque stability in the motor. The implications of this research suggest that the application of VFD can enhance energy efficiency and reduce operational costs, which is crucial for industries. This study is expected to serve as a reference for further development in electric motor control technology.