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Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.

Baby blues syndrome is a common condition experienced by mothers after childbirth and can negatively impact both the mother and her baby. Several contributing factors include lack of mental preparedness due to young maternal age and limited parenting experience, as well as the number of children a mother has. This study aimed to identify the factors associated with the occurrence of baby blues syndrome at the Teling Community Health Center in Manado. This was an observational analytic study using a cross-sectional design. The sampling technique applied was simple random sampling with a total of 59 respondents. Data collection was conducted using the Edinburgh Postpartum Depression Scale (EPDS) questionnaire. Data were analyzed using the SPSS program and the Chi-Square test at a significance level of α = 0.05. The results revealed a significant relationship between maternal age and the occurrence of baby blues syndrome (P-value = 0.000 < α 0.05), as well as between parity and baby blues syndrome (P-value = 0.008 < α 0.05). In conclusion, maternal age and parity are significantly correlated with the occurrence of baby blues syndrome at the Teling Health Center. It is recommended that nurses, as healthcare providers, address not only the physical needs of postpartum mothers but also their psychological well-being. Early identification of emotional disturbances and collaboration with other healthcare professionals in providing counseling and promoting bonding between mother and baby during the postpartum period are essential to ensure optimal maternal mental health and healthy infant development

The issue in this research is the lack of quality in learning, including in Catholic religious education. This certainly affects the instillation of values, which is the primary goal of learning. Therefore, the demand for teachers to become more professional is a key requirement. This study examines the role of Catholic Religious Education teachers in instilling Christian values. The research method used is qualitative, employing interview and documentation techniques to collect data. The data analysis technique for interview results involves reducing interview data, analyzing the results, and drawing conclusions. The interview process was conducted with Catholic religion teachers and students in three schools. This research was carried out in Sekadau Hulu District, involving three senior high schools in the district. The findings show that Catholic Religious Education teachers have not fully made the instillation of Christian values the primary goal of learning. The learning process tends to be merely formal, causing students to engage in it only as a graduation requirement. Teachers' preoccupation with administrative tasks also impacts the meaningfulness of the learning experience. The role of Catholic Religious Education teachers has not been maximized; learning is primarily a transfer of knowledge, and the practical activities carried out appear to have little meaningful impact on students.

Clinical evaluation and supervision are two crucial elements in improving the quality of learning and professional practice, especially in the fields of education and health services. Evaluation serves as a tool to assess performance, effectiveness, and achievement of learning or service objectives, while clinical supervision emphasizes the process of mentoring, coaching, and competency development through a reflective and collaborative approach between supervisors and supervised individuals. In practice, the implementation of clinical evaluation and supervision faces various challenges, ranging from limited competent human resources, lack of understanding of the concept and purpose of correct supervision, to resistance from the supervised. However, with the right approach and ongoing training, clinical evaluation and supervision can be an effective means of building a professional work culture, improving service quality, and creating a supportive learning environment. This study aims to comprehensively describe the basic concepts, implementation strategies, and main obstacles in clinical evaluation and supervision, in order to provide policy recommendations and best practices in the field.

This research examines the implementation of electronic signatures and e-notarization within Indonesia's notarial legal framework, analyzing the tensions between technological innovation and traditional notarial principles. Indonesia has established basic legal recognition for electronic signatures through Law No. 11/2008 on Electronic Information and Transactions (as amended by Law No. 19/2016) and conceptually acknowledged cyber notary in the explanation of Article 15(3) of Law No. 2/2014 on Notary Positions which mentions "the authority to certify transactions conducted electronically". However, significant regulatory and practical challenges persist due to contradictions between digital concepts and traditional notarial requirements such as physical presence during the notarial process. The research reveals Indonesia lags behind many jurisdictions with similar civil law traditions in e-notarization implementation where the integration of digital elements into notarial systems has enhanced efficiency while maintaining security standards. This study proposes a balanced implementation approach that preserves essential notarial functions of authentication and legal certainty while leveraging technology to enhance accessibility and efficiency, requiring legislative reforms, technical standardization, institutional development, and professional training to create a comprehensive e-notarization framework suited to Indonesia's legal context.

Depression in adolescents, especially high school students, is a serious mental health problem with significant impacts on psychological well-being, academic performance, and social life. Risk factors such as academic pressure, family conflict, negative mindset, and social media addiction contribute to the increasing prevalence of depression. Early detection in the school environment is a critical step to prevent adverse effects such as self-harm and suicidal ideation. Depression in adolescents is multifactorial and requires a holistic approach. Early detection through symptom screening, mental health education, and school-family-professional collaboration are essential preventive strategies. Recommendations include the integration of mental health modules into the school curriculum and teacher training for early risk identification.

Community service currently focuses on the implementation of Franciscan spiritual values ​​in the context of modern work for employees of the Saint Joseph Gedangan Semarang Convent. This program aims to answer the challenges of integrating spiritual values ​​with the demands of professionalism in household services in the monastery environment. Based on the situation analysis, five main problems were identified: (1) the gap between spiritual values ​​and work practices; (2) work saturation and decreased motivation; (3) differences in work approaches between generations of employees; (4) obstacles to coordination between service units; and (5) a suboptimal employee development system. This program is designed with a participatory-reflective approach through four stages: preparation, Franciscan spirituality understanding workshops, workplace mentoring, and evaluation. The methods used combine andragogical and spiritual-integrative approaches. The solutions offered include value integration workshops, motivation revitalization programs, appropriate technology training, cross-generational dialogue, collaborative team formation, and employee development plan preparation. The expected outcomes are improved service quality, strengthening of Franciscan value-based work culture, and ongoing professional and spiritual development for 16 employees serving a community of 28 nuns with diverse needs. The sustainability of the program is ensured through long-term mentoring and the formation of a core group that will continue the implementation of Franciscan spiritual values ​​in the context of daily work.

Background: Low Birth Weight Infants (LBW), defined as babies born weighing less than 2,500 grams, are one of the leading causes of neonatal mortality in Indonesia. The lack of postpartum mothers’ knowledge about LBW care contributes to the low survival rate of these infants. WHO data (2022) shows that 15% of babies worldwide are born with LBW, while in Indonesia, the figure reaches 7.1% (Ministry of Health RI, 2023). Objective: This activity aims to enhance postpartum mothers' capacity in caring for LBW infants through structured and practice-based health education. Methods: The community service was conducted on May 7, 2025, at RSUD Padjonga Dg Ngalle, Takalar. The method included a pre-test, delivery of educational material, practical sessions, and a post-test. Thirty postpartum mothers participated under the guidance of lecturers and health professionals. Evaluation focused on participants' knowledge, practical skills, and behavioral changes.Results: The results showed a significant increase in participants’ knowledge (from 26.7% to 83.3% answering more than 80% of the post-test questions correctly). Around 90% of participants were able to correctly perform kangaroo mother care techniques. Moreover, 85% of participants reported increased confidence in caring for their LBW babies at home after the session. Conclusion: This health education activity was effective in improving the knowledge, skills, and confidence of postpartum mothers in caring for LBW infants. The program supports efforts to reduce neonatal mortality and empowers mothers as the primary caregivers in home-based neonatal care.

The code of ethics of the advocate profession plays an important role in maintaining the existence of this profession as a respected officium nobile. As part of the justice system, advocates are not only required to have legal expertise, but also to maintain integrity and morality through compliance with the code of ethics. This article discusses the urgency of implementing the code of ethics of the advocate profession, its strategic function in regulating relations with clients, courts, and the community, and the challenges it faces. Enforcement of the code of ethics is carried out through supervision of professional organizations and the Honorary Council to prevent violations that can tarnish the reputation of the profession. Factors such as legal ethics education for prospective advocates, harmonization of codes of ethics between organizations, and sanction mechanisms are the main concerns in strengthening its implementation. In addition, the digital era brings new challenges in the form of public perception of the advocate profession influenced by social media. This article highlights the importance of collaboration between educational institutions, professional organizations, and advocates in building an ethical culture and increasing public trust. Enforcement of the code of ethics not only maintains the honor of individual advocates, but also protects public trust in the legal system as a whole.  

This study aims to analyze the syntactic structure of sentences in english interactions between hotel receptionists and foreign guests. Specifically, it focuses on identifying sentence types, levels of sentence complexity, and syntactic functions that support professional communication at the reception desk. The data were collected from transcripts of 10 authentic interactions and 10 simulated conversations involving five professional hotel receptionists and five foreign guests with intermediate to advanced english proficiency. A descriptive qualitative approach was employed, with audio recordings transcribed and analyzed to identify dominant syntactic patterns. The results revealed that simple and compound sentences were the most frequently used, particularly in greeting, offering assistance, and clarifying information. Complex sentences appeared more often in handling guest complaints and explaining hotel policies. These findings suggest that mastery of varied syntactic structures enhances communication effectiveness in hospitality services. The study’s results are expected to contribute to the development of teaching materials for reception courses and communication skills training for hotel receptionists in the hospitality industry.

Noise generated by Diesel Power Plants (PLTD) is a significant environmental problem, especially in urban areas and settlements adjacent to power plant facilities. This study analyzes the noise level around the Fakfak Cotton Plant and its impact on the local community. This study uses a combination of methods, including noise level measurements using a Sound Level Meter (SLM), field observations, interviews with the community, and a SWOT analysis to evaluate the strengths, weaknesses, opportunities, and threats in noise mitigation. The measurement results show that the noise level generated exceeds the threshold of 55 dBA set by the Decree of the Minister of Environment Number 48 of 1996 for residential areas. This condition has a negative impact on the comfort, health, and social interaction of the community around the PLTD location, causing sleep disturbances, stress, and decreased quality of life. The SWOT analysis shows that although the PLTD has advantages in terms of sustainable operations and professional workers, the main weaknesses lie in the lack of soundproofing and the absence of regular noise evaluations. However, there is a great opportunity in the application of noise mitigation technologies, such as the installation of soundproofing, the use of acoustic walls, and planting vegetation as a sound barrier. In addition, collaboration with local governments and increasing environmental awareness can help manage noise impacts more effectively. The main threats identified include potential social conflicts with surrounding communities, negative health impacts, and changes in environmental policies that can affect PLTD operations. With the right mitigation strategies, such as the application of soundproofing technologies, improved communication with the community, and better integration of environmental policies, the environment around PLTDs can become more comfortable and conducive for the community. This study emphasizes the importance of regulatory and technology-based approaches in managing noise in urban environments, as well as the need for sustainable mitigation measures to maintain the well-being of communities around PLTDs..

 This study aims to analyze the role of the Institute for the Development of Qur'anic Recitation (LPTQ) in enhancing the achievements of qari and qariah. LPTQ plays a crucial role as an institution not only responsible for organizing the Musabaqah Tilawatil Qur'an (MTQ) but also in supporting the continuous development of qari and qariah in various aspects, including recitation techniques, understanding of tajwid, and building confidence. This study uses a qualitative approach with a case study method, collecting data through in-depth interviews, observations, and document analysis. The role of LPTQ in enhancing the achievements of qari and qariah includes organizing the Musabaqah Tilawatil Qur’an, improving the quality of Qur'an reading, writing, and interpretation, holding selection/STQ events, and conducting Training Centers (TC). These findings indicate that LPTQ contributes significantly to improving the quality and achievements of qari and qariah in MTQ competitions. However, there are still obstacles that LPTQ Kerinci faces in increasing the achievements of qari and qariah, such as limited funds and resources, a shortage of qualified trainers, insufficient training facilities, limited training time, lack of government support, and a lack of tiered training programs. Recommendations from this study include increasing budget allocations, providing professional trainers, and developing sustainable programs to ensure the quality and continuity of LPTQ coaching.

Improving the quality of education in Indonesia requires continuous efforts to develop teachers' competencies, especially in soft skills related to pedagogical abilities and the use of technology in learning. This community service aims to enhance the soft skills of teachers in the Majelis Dikdasmen PNF PDM of Sorong City through the application of the microteaching method with simple interactive visual media. The microteaching method provides teachers with the opportunity to practice teaching in short sessions, which are then evaluated by peers and facilitators. Additionally, simple visual media such as PowerPoint, learning videos, and infographics are used to enrich the teaching and learning experience. This community service is conducted in the form of theory and practice sessions, followed by group discussions and reflections to strengthen participants' understanding. The results of the service show an improvement in teachers' ability to effectively use visual media, as well as an enhancement in their skills in managing classrooms interactively. This service is expected to significantly contribute to the professionalism of teachers in Sorong City, particularly in improving the quality of the teaching-learning process in non-formal education levels.

In recent decades, the development of Islamic business has experienced significant progress, with an emphasis on sharia principles as the foundation of operations. In this context, Human Resource Management (HRM) plays a very strategic role in shaping Islamic work culture, improving employee performance, and ensuring compliance with sharia principles. This study aims to analyze the role of HRM in Islamic business.The results show that effective HRM in the context of Islamic business involves several aspects, such as recruitment and selection processes based on Islamic values, training that unites professional competence with spirituality, implementation of a fair and sharia-compliant compensation system, and performance management based on the principles of justice and trust. Although there are challenges, such as limited human resources who understand sharia principles, these challenges can be overcome through HR development strategies and an inclusive organizational culture. The findings of this study make an important contribution to the development of HRM policies and practices that are not only efficient, but also ethical and in accordance with Islamic teachings.

The role of the village government in improving the quality of administrative services at the village office is part of an effort to realize professional public services that focus on community satisfaction. The village government acts both as a policymaker and a service provider, responsible for delivering an orderly, fast, and transparent administrative system. This research was conducted at the Tenilo Village Office in Tilamuta District. This study aims to determine the extent of the village government's role in improving the quality of administrative services at the Tenilo Village Office, Tilamuta District, Boalemo Regency. This study uses a qualitative research approach. Data collection techniques include observation, interviews, and documentation. The data sources consist of both primary and secondary data. The data analysis technique used is descriptive qualitative analysis, which includes data reduction, data presentation, and conclusion drawing. The research findings at the Tenilo Village Office in Tilamuta District indicate that the government has played an active role in enhancing the quality of administrative services. However, there are still several inhibiting factors in improving service quality. Internal factors include: (1) inadequate service facilities, (2) limited skills and capabilities, and (3) budget constraints. Meanwhile, external challenges involve: (1) lack of community participation.

This study aims to analyze the implementation of professional ethics among public accountants in Indonesia, particularly when facing conflicts of interest. Using a qualitative descriptive approach and secondary data analysis from published cases, audit reports, and academic literature, the research identifies patterns and contributing factors to ethical violations. The findings show that most violations stem from compromised independence, external pressure from clients, and weak enforcement of professional standards. Despite existing ethical guidelines issued by professional bodies and regulators, public accountants still face challenges in upholding integrity when their professional responsibilities intersect with financial or relational interests. The study emphasizes the need for stronger supervision, continuous ethical training, and a more proactive role from professional organizations in promoting ethical conduct. This research contributes to a deeper understanding of ethical dilemmas in the public accounting profession and provides insights for improving ethical practices and oversight mechanisms in Indonesia.

The teaching of Professional Ethics in the Culinary Arts Study Program is often delivered in a theoretical manner, make lack of contextual and reflective learning experiences for students. This study aims to develop and evaluate an interactive pocket book as a learning medium to support students' understanding of ethical values in real culinary work settings. The research employed the 4-D development model (Define, Design, Develop, Disseminate), with data collected through observation, interviews, expert validation, practicality questionnaires, and pretest–posttest design. The study was conducted over three months at Universitas Negeri Medan. Validation results indicated that the media was highly feasible in terms of content, layout, and language. Practicality testing showed that students found the media very practical, while the effectiveness test revealed an improvement in learning outcomes with a gain score of 0.60 (moderate to high category). These findings demonstrate that the interactive pocket book is effective in promoting ethical learning that is contextual, reflective, and applicable. The media is recommended for integration into learning strategies focused on values and professional attitudes and is suggested for further development into digital formats to enhance flexibility and wider accessibility.

Indonesia’s high disaster risk needs health professionals equipped with strong interprofessional collaboration skills in disaster management. Interprofessional Education (IPE) through disaster response simulations is a strategic approach to enhance collaborative competencies among health sciences students. This study aims to explore health sciences students’ perceptions of IPE implementation during disaster response simulations at Syiah Kuala University and its impact on developing collaborative competencies. A qualitative descriptive design was employed. Participants included students from medical, nursing, psychology and dentistry study programs who participated in the disaster response simulation. Data were collected using in-depth interviews, and observation before, during and after the simulation. Findings revealed positive perceptions toward IPE implementation through simulation, which effectively improved understanding of professional roles, communication skills, team coordination, and disaster preparedness. Key facilitators included realistic scenarios, experienced facilitators, and reflective debriefing sessions. Challenges identified were differences in professional backgrounds, confusion in simulation role and limited simulation time. In conclusion, practical integration via disaster response simulation significantly enhances collaborative competencies among health sciences students.

This study investigates the dual impact of teacher competence on student academic performance and the development of leadership qualities in Senior High Schools and Vocational High Schools in Kabupaten Serang, Banten Province. Using a qualitative research approach, data were collected through interviews, focus groups, and classroom observations involving teachers and students. The findings reveal that teacher competence encompasses not only mastery of subject matter and pedagogical skills but also emotional intelligence and leadership modeling. Competent teachers create supportive and participatory learning environments that enhance both academic achievement and leadership development among students. The research highlights that effective teachers are those who not only deliver content but also engage students in meaningful ways, fostering a sense of belonging and motivation. This engagement is crucial, as it encourages students to take ownership of their learning and develop critical thinking skills. Furthermore, the study identifies that teachers who model leadership behaviors—such as ethical decision-making, effective communication, and collaboration—significantly influence students' perceptions of leadership and their willingness to adopt similar traits. However, challenges such as limited access to professional development and resource constraints affect the full realization of teacher competence. Many teachers express a desire for ongoing training and support to enhance their skills, yet systemic barriers often hinder their professional growth. The study underscores the need for comprehensive teacher development programs and policy support to improve educational outcomes holistically. These insights are valuable for educators, policymakers, and school administrators aiming to foster academic excellence and leadership skills in students. By prioritizing teacher competence and providing the necessary resources, schools can create an environment that not only promotes academic success but also prepares students to become effective leaders in their communities. 

Blood pressure is a crucial factor in the circulatory system of the human body. It refers to the amount of force exerted by the blood on the inner walls of the arteries when it is pumped throughout the circulatory system. Blood pressure can be measured using a device known as a digital sphygmomanometer, which determines systolic pressure, diastolic pressure, and beats per minute (BPM) of the human heart. As technology evolves, the digital sphygmomanometer has been enhanced with features such as the Internet of Things (IoT). IoT in healthcare refers to the use of information technology to enable remote health monitoring by healthcare professionals. A digital sphygmomanometer equipped with IoT facilitates the exchange of diagnostic information, treatment decisions, and prevention of diseases and injuries. This IoT-based digital sphygmomanometer is designed using the ESP32 microcontroller. A DC motor is used to apply pressure to the cuff, and a solenoid valve is used to release air from the cuff. The MPX5700AP sensor detects systolic and diastolic blood pressure, as well as BPM. The system also includes a motor driver to control the DC motor and solenoid, a Nextion LCD display to show blood pressure results, and a web server to display and store measurement data. The percentage of measurement error for systolic pressure ranges from the smallest error of 3% to the highest error of 25%. For diastolic pressure, the error ranges from 4% to 36%. As for BPM, the smallest error recorded is 13.6%, and the highest is 70.2%. This device helps patients monitor their systolic pressure, diastolic pressure, and BPM, with results saved and monitored through a database system.