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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.

This study analyzes the factors leading to academic fraud among accounting students, focusing on the predictive power of the Fraud Hexagon Theory and intellectual intelligence. It also investigates the role of student ethical behavior as a moderating variable. Using a quantitative approach, data was collected from 111 respondents selected through purposive sampling. The data was subsequently analyzed using SPSS version 25. The findings revealed that the Fraud Hexagon model was only partially validated. Three of its six dimensions emerged as significant predictors of academic fraud: rationalization, capability, and opportunity. Conversely, pressure, ego, and collusion showed no significant influence. The study also found no statistical relationship between a student's intellectual intelligence and their tendency to commit fraud. Furthermore, student ethical behavior did not effectively moderate the influence of the significant Fraud Hexagon factors. The study concludes that academic fraud is a complex phenomenon primarily triggered by internal justification, individual capabilities, and external opportunities. The lack of correlation with intellectual intelligence suggests that cognitive ability is not an inherent barrier to dishonest acts. These findings underscore that a strong ethical character is the most powerful safeguard against fraud, highlighting the irreplaceable role of ethics education in fostering academic integrity.

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.

This study was conducted at MA PK Al-Azhar Sempu, Banyuwangi Regency.  The purpose of this study was to determine students' interest in reading, their enjoyment of reading during classroom learning, and their enjoyment of reading fiction and scientific books. The research method used in this study was descriptive,  and the type of research used was qualitative. The population in this study consisted of 86 students from grades X, XI, and XII. The sample used in this study consisted of 32 students, and the researcher employed two techniques: interviews and questionnaires. Based on the results of this study, it shows that students' reading interest is moderate or sufficient. Still, there is an opportunity for students to increase their reading interest by reading books that are easy to digest, such as novels, as well as the availability of additional facilities provided by the Madrasah, with additional support from teachers to motivate students to continue enjoying reading.

Business entities often face bankruptcy risks due to various factors, including accounting errors, limited experience, or small-cap transactions. The COVID-19 pandemic exacerbated financial conditions for many companies, such as PT Garuda Indonesia (Persero) Tbk., which experienced a significant revenue decline. Additionally, individuals may face bankruptcy due to reasons like job termination or business failures. The primary cause of bankruptcy lies in the imbalance between debt and income, often worsened by poor financial planning. Government regulations can help mitigate bankruptcy risks, such as through health insurance and credit restrictions. The bankruptcy process aims to provide fair resolutions between debtors and creditors while safeguarding public interests. Bankruptcy can also offer debtors the opportunity to restructure their debt, maintain economic stability, and prevent social loss. In practice, bankruptcy involves the management of the debtor's assets by a trustee and the proportional distribution of proceeds to creditors. The application of freedom of contract and legal certainty principles in debtor-creditor relationships is crucial to ensuring a transparent, efficient, and equitable process.

The halal status and price of a product significantly impact purchasing decisions. For example, Kropinka. The products offered have received halal certification from the relevant authorities. On the other hand, Kropinka also has a price difference compared to commonly sold coffee in the market. However, the demand for Kropinka is very high, leading Kropinka farmers to state that they struggle to meet the demand due to the sometimes insufficient supply of Kropinka. This situation makes Kropinka a suitable subject for research. The research methodology employed in this study is a quantitative method. The quantitative research method involves a specific population or sample. The data collected utilize research instruments and data analysis employs numerical (statistical) methods aimed at hypothesis testing applied to examine significance and hypothesis results. The review of the t-statistic shows 1.96, indicating that H0 is rejected. For the probability value, observing the p-value of 0.05, H0 is rejected. Thus, it can be concluded from this research that Variables X1 and X2 have significant values due to the p-value of 0.05. Based on the results of the conducted study, the following conclusions can be drawn: 1. The halal label present on KROPINKA product packaging has a relationship and significantly influences the purchasing decision of KROPINKA products, as indicated by a significance level of 0.024 < 0.05. This evidence demonstrates that the presence of halal labeling on KROPINKA products provides a positive value that significantly impacts consumers' purchasing decisions. 2. The varied prices of KROPINKA products corresponding to the types of products have a relationship and significantly influence the purchasing decision, as indicated by a significance level of 0.000 < 0.05. This further proves that the price The diverse range of products from KROPINKA provides a positive value that has a significant opportunity to influence consumer purchasing decisions. Additionally, halal labeling and pricing have a relationship and simultaneously exert a significant influence on the purchasing decisions of KROPINKA products

The Community Service Program (KKN) was implemented with the aim of fostering and enhancing the entrepreneurial spirit and skills of Junior High School (SMP) students through an Entrepreneurship Workshop at SMP PAB 23 Bandar Klippa. This program was designed using a practice-based participatory learning approach (learning by doing), which positions students as active subjects in all stages of the activity, from planning, production, to product marketing. A total of 39 seventh grade students were directly involved in this activity. Through this experiential learning process, students had the opportunity to develop creative thinking, teamwork, and problem-solving skills in a real-life setting. The evaluation results showed a significant increase in several entrepreneurial indicators, namely student self-confidence increased from 55% to 85%, communication skills from 60% to 88%, and interest in entrepreneurship from 50% to 83%. These findings prove that the practice-based learning method is effective in fostering an entrepreneurial mindset and independent character in students. Furthermore, this Community Service Program (KKN) activity demonstrates collaboration between universities and schools in implementing contextual and applicable entrepreneurship education. It also has the potential to be developed as a sustainable learning model to support the achievement of the Pancasila Student Profile, particularly in the dimensions of creativity, independence, and mutual cooperation.

Education serves as an institutional mechanism that can accelerate the development of a nation's character. Factors influencing the decline of the Indonesian nation are the result of mental and moral decline, which occurs in both the older and younger generations, including within the government and among the wider community. These factors have resulted in the Indonesian nation experiencing setbacks in various positions in the world. To overcome this problem, the Indonesian nation needs to develop and build a life by instilling positive values ​​​​to develop good character and be able to compete with other countries in the era of globalization. Character education offers a great opportunity to implement the process of fostering and developing human beings, with education based on noble morals, namely Islamic education that integrates faith, sharia, and morals in a learning system that is based on Islamic morals and influences self-improvement. One of the advantages of Al-Islam for humanity is the creation of a comprehensive and consistent method for developing mentality, producing generations, building society and culture, and upholding the principles of glory and civilization. Child educators must continue to seek more effective methods, seeking informative educational rules in preparing children mentally and morally, scientifically, spiritually, and socially, so that children can reach perfect maturity.

The ornamental flower industry in Indonesia has shown a significant growth trend and is increasingly gaining popularity among the public. Numerous flower shops have emerged in various cities, offering a wide range of cut flowers. This sector holds promising potential for continuous development. Cut flowers of various types also possess high economic value, making them an attractive and profitable business opportunity. This study aims to examine the influence of service quality, product quality, and price perception on customer satisfaction at Shanum Florist Fresh Flower Shop in Tuban City. This study employed a quantitative research approach using a survey method by distributing online questionnaires to respondents selected through a convenience sampling technique, involving a total of 112 participants. The collected data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of the SmartPLS software. The study results reveal that service quality positively and significantly influences customer satisfaction, while product quality shows a positive yet insignificant impact. Additionally, price perception demonstrates a positive and significant relationship with customer satisfaction.

This study aims to analyse the significance of digital services, capital structure and growth opportunities on the financial performance of banks. The population of interest in this study comprises digital banks registered with the Financial Services Authority (OJK) between 2021 and 2023. The sample comprises 12 banks, selected using a non-probability sampling technique and a purposive sampling method. This is a quantitative study, with secondary data sourced from financial and annual banking reports. Multiple linear regression analysis was performed using the IBM SPSS Statistics version 24 computer program. The results of this study indicate that digital services have no significant effect on the financial performance of banks, while capital aspect and growth opportunities have a negative and significant effect on the financial performance of banks.

This research discusses the Constitutional Court Decision Number 90/PUU-XXI/2023 regarding the minimum age requirement for presidential and vice-presidential candidates as stipulated in Article 169 letter q of Law Number 7 of 2017 concerning General Elections. In that decision, the Constitutional Court ruled that the age limit of 40 years remains in effect, but with an exception for candidates who are not yet 40 years old but have previously or are currently serving as regional heads. This research employs a normative juridical method with legislative and conceptual approaches, analyzing primary legal materials such as the 1945 Constitution, Election Law, and Constitutional Court decisions, supported by secondary legal materials from academic literature and journals. The research findings indicate that the Constitutional Court's considerations are based on the principles of citizens' constitutional rights, open legal policy, and the idea of leadership experience as an alternative age requirement. This decision has positive implications, including opportunities for leadership regeneration and increased political participation by young people, but it also draws criticism for its potential to discriminate against non-regional leaders and create political suspicion. Therefore, a revision of the Election Law is needed to clarify the legal norms resulting from the Constitutional Court's decision so that it does not lead to multiple interpretations and maintains the principle of equality. This research concludes that the Constitutional Court's decision is an opportunity to strengthen democracy, but also a challenge in ensuring constitutional justice in Indonesia.

This activity aims to encourage the economic independence of Micro, Small, and Medium Enterprises (MSMEs) by optimizing local potential in Kepoh Village, Toboali District, South Bangka Regency. The outreach activities were conducted by collecting primary data through observation, interviews, and documentation regarding the condition of MSMEs and the village's superior potential, including the marine and fisheries, plantation, and mining sectors. The data obtained showed that the majority of MSMEs in Kepoh Village are engaged in the food trade and home industries, with varying income levels, ranging from Rp. 150,000 to Rp. 30,000,000 per month. In addition, the village's abundant potential, such as fisheries with an average production of 16.5 tons, plantations with various commodities, and tin mining resources, presents a great opportunity to support the development of local MSMEs. Through this outreach activity, MSMEs are encouraged to increase their business capacity, utilize local potential sustainably, and understand the importance of protecting Intellectual Property Rights (IPR) as a marketing strategy and to increase competitiveness. This counseling is carried out to provide a positive contribution in providing knowledge, motivation, and more innovative business management strategies starting from product marketing strategies both in economic and legal aspects as well as the urgency of business legality, so as to strengthen the economic independence of MSME actors and support the inclusive economic development of Kepoh Village

This study examines Indonesia's national interests in BRICS membership for the national economy in 2023–2024. Indonesia has officially announced its readiness to join BRICS, which emphasizes the principles of free and active participation and a multipolar orientation in the global economy. This study aims to analyze how Indonesia's involvement in economic cooperation forums for developing countries such as BRICS can influence the direction of development and national economic interests, both in terms of opportunities and risks. This study uses a qualitative-descriptive approach using literature study and interviews. The theories used are Neoliberal Institutionalism, Regional Economic Integration, and National Interest as the basis for explaining Indonesia's involvement in international cooperation. The results show that Indonesia's membership in BRICS has the potential to expand access to development financing through the New Development Bank (NDB), strengthen trade and investment with BRICS member countries, and enhance leading sectors such as the manufacturing industry and agriculture, which have shown significant export increases, especially to BRICS member countries. However, there are risks that must be anticipated, such as the dominance of large countries in BRICS, the potential for new economic dependencies, and geopolitical friction with Western countries. BRICS membership can be an opportunity for Indonesia's national development if managed carefully, selectively, and with a focus on long-term interests.

This community service activity was carried out in Bonde Village, Pamboang District, Majene Regency, to empower the local community through training in the production of flavored banana chips as a strategy for product diversification based on local potential. Bonde Village has several leading agricultural commodities, one of which is bananas. However, the utilization of bananas is still limited to fresh consumption or direct sale at relatively low economic value. The activity consisted of three stages: preparation, training, and evaluation. During the training phase, participants received material on the objectives of product diversification, followed by hands-on practice in making banana chips with chocolate and balado flavor variants. Evaluation was conducted using pre-test and post-test methods to assess the improvement in participants’ understanding. The results showed a significant increase in participants' understanding of the diversification process and banana chip production (85% and 95%, respectively), as well as an increased interest in developing the product as a business opportunity (75%). This activity is expected to serve as an initial step in developing local potential and enhancing the economic self-reliance of the village community.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

The rapid development of automotive technology requires students majoring in automotive vocational schools (SMK), particularly in the field of vehicle charging and starting systems, to understand the charging and starting systems. Charging and starting systems are two crucial components in ensuring vehicle operation. For students, having a strong knowledge of how these systems work, maintain, and diagnose them is key to facing the challenges of the automotive industry. Therefore, improving the quality of automotive education is essential so that students can master the basic concepts and techniques needed to carry out their duties as automotive technicians. This research focuses on developing a trainer that can help vocational school students better understand and master vehicle charging and starting systems. The trainer, developed at SMK NU Sunan Ampel Tumpang, records real-world conditions in vehicles using components such as batteries, alternators, regulator ICs, starter motors, and other supporting electrical systems. One innovative feature added is testing the effect of variations in pulley ratios on alternator output voltage and current. This feature provides students with the opportunity to conduct hands-on experiments, analyzing how variations in pulley ratios can affect the performance of a vehicle's charging system. It is hoped that with this trainer, students will not only gain theoretical knowledge but also practical experience that will enable them to perform diagnoses, understand the working principles of charging and starting systems, and analyze system efficiency based on rotational speed measurements. Thus, students' competency in the automotive field can be improved, and they will be better prepared to face the increasingly complex world of work. The successful development of this trainer can also serve as a valuable reference for educators and the automotive industry in designing applicable and contextual learning strategies.

The purpose of this community service activity is to improve the capabilities of micro, small, and medium enterprise (MSME) entrepreneurs in the field of preparing financial statements according to tax regulations and preparing annual tax returns (SPT). The goal is to provide useful knowledge for MSME entrepreneurs to better manage their financial administration in accordance with applicable tax regulations. The target participants are MSME entrepreneurs who are members of the Kampung Berkah Cooperative, located in Ngagel Rejo Village, Wonokromo District, Surabaya City, with a total of 30 participants. The method used in this community service involves delivering theoretical and practical knowledge. The activity begins with understanding financial accounting standards, commercial financial statements, fiscal financial statements, income tax rates, and how to complete the annual tax return (SPT). Participants are also given the opportunity to practice preparing fiscal financial statements and calculating income tax. The results achieved from this activity are that the participants understand and are able to prepare fiscal financial statements according to tax regulations in Indonesia. They are also able to calculate income tax and correctly complete the annual tax return (SPT). This activity is expected to help MSMEs in the area become more disciplined in their tax administration and improve the transparency of their financial operations.

This research examines the role of family quality time in dealing with children with special needs (ABK) from the perspective of John 9:2-3. Based on analysis of the text, this research uses a descriptive qualitative approach with library study methods to collect and analyze data from various relevant sources. The results of the discussion show that children with special needs are God's initial creation, and there is a need for a deep understanding of human diversity and rejection of stigmatization related to children's conditions. In this context, the role of the family is very important in supporting, protecting and treating children with special needs with appropriate love and respect. The perspective of John 9:2-3 shows that the physical or mental condition of children with special needs is not the result of sin, but is an opportunity to demonstrate God's power and demonstrate God's love and deep concern for children. Therefore, implementing the role of family quality time involves several approaches, including giving full attention when together, involving children in family activities, and reading and meditating on the Bible together. So, this approach has great potential to promote the well-being and development of children with special needs, as well as strengthen healthy and inclusive intrafamilial relationships. Thus, the role of family quality time in dealing with children with special needs is important morally and spiritually, as well as in forming a strong foundation for children's growth and happiness in the family context.

With the lack of literacy related to money waqf, people do not understand what money waqf is, so that its great potential cannot be optimized. The opportunity for waqf in Indonesia is very large. This is due to the majority of the population being Muslims (Rinawati, 2021).. The purpose of this study is to find out the Optimization of Money Waqf Collection Using a Digital System from the Perspective of Sharia Economic Law (Study Study at the Indonesian Waqf Agency (BWI). The type of research conducted by the researcher is qualitative case studies. Qualitative data is data in the form of words, not in the form of numbers. Qualitative data is obtained through various data collection techniques such as interviews, document analysis, focused discussions, or observations that have been outlined in field notes (transcripts). The results of the research found that legally, there are regulations that allow money waqf, including the fatwa of the Indonesian Ulema Council (MUI) with the provision of distributing money waqf only for things that do not violate sharia and are right on target to people in need. With the digital regulation of waqf that is still common, the mechanism of the digital system in collecting money waqf is still not optimal and is still in the stage of finding a pattern in the collection of digital-based waqf. Then the potential for money waqf is very large and must be optimized. However, the existing potential must also be balanced with innovative programs so that the number of collections is also optimal.

This study aims to analyze the strategies of Grand Royal Denai Hotel Bukittinggi in enhancing guest satisfaction through the provision of halal food, considering the growing global halal tourism trend and Indonesia's significant potential as a country with a majority Muslim population. Furthermore, the increasing awareness among Muslim travelers regarding the importance of consuming halal food constitutes an essential background for this research. Employing a qualitative approach with a descriptive method, the study was conducted in October 2024 using data collection techniques including observation, interviews with management and guests, as well as documentation. The data were analyzed using a SWOT approach to identify the hotel’s strengths, weaknesses, opportunities, and threats. The results indicate that Grand Royal Denai possesses strengths such as a commitment to halal standards, a professional kitchen team, a strategic location, and menu variety, while its weaknesses include the absence of MUI halal certification and limited digital promotion. The primary opportunity arises from the increasing halal tourism trend, whereas threats involve intense competition among hotels and changes in modern consumer preferences. By leveraging its strategic location and the potential of the halal tourism market, the hotel is able to increase guest visits and enhance overall satisfaction. Overall, the halal food provision strategy has proven effective in improving guest satisfaction; however, the hotel needs to innovate its menu, expedite halal certification, and strengthen digital-based promotion to maintain competitiveness. In addition, this study contributes to the development of halal tourism and serves as a practical reference for other Sharia-compliant hotels.