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Diabetes Mellitus (DM) is a global health problem that continues to increase, especially in Indonesia. This disease is characterized by high blood glucose levels due to impaired insulin metabolism. This article aims to evaluate the effect of pharmaceutical education, particularly through booklets, pocket books, and counseling, on the self-management of type 2 DM patients. The results of the study show that pharmaceutical education is significant in improving patients' knowledge, compliance, and quality of life. Education through booklets and pharmacy counseling helps patients understand the importance of managing diet and physical activity. Although education has been shown to improve control of blood glucose levels, many patients still face challenges in consistently implementing self-management. Therefore, a more integrated and sustainable educational approach is needed to support DM patients in managing their condition effectively.  

Background: One of the factors that can affect treatment adherence in patients with type 2 diabetes mellitus is glycemic results, if glycemic control is poor then the implementation of treatment compliance can be a motivation for glycemic control. Purpose: This study aims to determine the relationship between treatment adherence and its impact on glycemic control in patients with type 2 diabetes mellitus in the Klatak Health Center working area in 2024. Methods: This study used a cross sectional design with purposive sampling and a sample size of 35 respondents. Data collection using the MTAQDM questionnaire (modified treatment adherence questionnaire in DM patients) and observation sheets and then analyzed using the spearmen rank test. Results: All patients (100%) were in the adherence category following treatment adherence activities and almost all patients (97%) were in the diabetic category. Based on the results of the analysis obtained a P-value of 0.628 (p>0.05) which means that there is no relationship between treatment adherence and the impact of glycemic control, with a correlation of 0.085 which shows a correlation with very weak strength. Conclusion: Respondents who adhere to treatment adherence do not affect their glycemic control and adhere to treatment but HbA1c is not controlled, because many factors can affect it.

The COVID-19 pandemic severely impacted Indonesia, leading to substantial socio-economic disruptions and widespread social anxiety. In response, the government implemented a range of measures, including restrictions and mandatory health protocols, to control the virus. Although the pandemic is officially declared over, the risk of infection remains. Therefore, continued adherence to health protocols is essential. This study aimed to identify the key factors driving public compliance with health protocols in the post-pandemic period within Indonesia, providing valuable insights for policymakers to prevent future outbreaks. The findings revealed that knowledge emerged as the most significant determinant of community adherence to ongoing health protocol implementation. Consequently, the government must consistently emphasize the importance of adhering to health protocols whenever individuals are outside their homes.

Whistleblowing is a vital mechanism for exposing unethical practices and ensuring accountability in organizations. This systematic literature review explores the interplay between the Theory of Planned Behaviour (TPB) and social influence factors—conformity, compliance, and obedience—in shaping whistleblowing behaviour. The review examines empirical and theoretical studies from 2004 to 2024 to identify how TPB constructs (attitudes, subjective norms, and perceived behavioural control) integrate with social influence dynamics to influence the intention and action of whistleblowing. The findings highlight that attitudes toward whistleblowing, shaped by personal ethics and organizational culture, significantly influence individuals’ willingness to report misconduct. Subjective norms, reflecting the perceived social pressure to act or remain silent, often intersect with conformity and compliance, either encouraging or deterring whistleblowing. Perceived behavioural control, influenced by organizational support structures and fear of retaliation, determines the feasibility of acting. The role of obedience to authority emerges as a double-edged sword, where supportive leadership fosters whistleblowing while hierarchical pressures discourage it. Furthermore, the review underscores the importance of ethical climates and whistle-blower protection mechanisms in mitigating the negative impact of social pressures. It also identifies gaps in existing research, including the limited exploration of whistleblowing in diverse cultural contexts and the lack of longitudinal studies examining long-term impacts. This study contributes to the literature by providing an integrated framework that combines TPB and social influence theories to understand whistleblowing behaviour. It offers practical insights for policymakers and organizational leaders to design interventions that encourage ethical reporting and protect whistle blowers.

Focus study This is how forensic audits , internal control , whistleblowing systems , good corporate governance (GCG), and culture organization have an impact on fraud prevention in a organization . Fraud is problem big that can cause loss financial big and destructive reputation company . Research this , based on review comprehensive literature , finding​ that forensic audits are very helpful prevent fraud . Forensic audit use the intended technique For detect fraud . Good internal controls are also important. For build a system that can supervise and manage source Power organization with good , reduce possibility fraud . In addition , the whistleblowing system is considered as tool important For prevent fraud because allows people to report Allegation violation without worry will consequence negative . The study also found that culture strong organization​ can help prevent fraud with create environment work that is moral and transparent . Many studies show that positive culture​ can increase awareness and compliance to policy fraud prevention . As a result , research This suggest that the organization minimize fraud risk with implementing forensic audits , strong internal controls , and a culture of good organization . The result will become more organization​ healthy , transparent and accountable .

This study evaluates the influence of the size and rotation of the Sharia Supervisory Board (SSB) on the Maqashid Sharia Performance (MSP) in Islamic banks in 12 member countries of the Organization of Islamic Cooperation (OIC) in Asia. Using data from 49 Islamic banks during the 2021-2023 period accessed through annual reports, the analysis was carried out using a Random Effect Model (REM). Independent variables include SSB size, which is measured by the number of members, and SSB rotation, which is assessed based on member turnover in a year. MSP is measured using the Maqashid Sharia Index with the Abu Zahrah approach involving the dimensions of education, community welfare, and public interest. The results showed that the size and rotation of SSB did not have a significant influence on MSP. These findings indicate weaknesses in Islamic banking governance in OIC member countries, including a suboptimal SSB recruitment system and a lack of effective supervision from high-level Islamic authorities. In addition, the contribution of independent variables to MSP performance is considered low, so it is concluded that other factors, such as SSB experience, sharia internal control system, and regulatory policies, can have a more significant influence.

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

This study explores the effect of the implementation of Good Corporate Governance (GCG) principles on the prevention of corporate crime in Indonesia. GCG, which consists of the principles of transparency, accountability, independence, responsibility, and fairness, plays an important role in preventing abuse of power, manipulation of financial statements, and other criminal offenses. Case studies on PT Asuransi Jiwasraya and PT Garuda Indonesia show how the weak implementation of GCG principles can open opportunities for corporate crime, which harms the state and stakeholders. Using a normative approach and legal analysis, this research highlights weaknesses in internal control, non-compliance with regulations, and limited competence of human resources as factors inhibiting the implementation of GCG. The research offers strategic recommendations to strengthen GCG implementation, such as enhancing ethical culture within the organization, strengthening regulations and sanctions, and providing continuous training for company management. The findings are expected to contribute to the development of better and more effective corporate governance in preventing corporate crime, as well as creating a business environment with integrity and sustainability.

Counseling with media can arouse and bring pregnant women into an atmosphere of joy and happiness, where there is emotional and mental involvement. The effectiveness of using counseling media is largely determined by the number of senses involved. The more senses used, the easier it is to understand the counseling message. This study aims to analyze the effect of counseling using audiovisual media on compliance with iron tablet consumption behavior in pregnant women in Bangun Rejo Village, Deli Serdang Regency, North Sumatra Province in 2024. This type of research is an intervention study using a true experimental research design. The design of this study is a pre-test and post-test with control group design. A pre-test was carried out, then an intervention was carried out on the experimental group and the control group, then a post-test was carried out on the experimental group and the control group with a time gap of two weeks. With a sample size of 32 pregnant women in the third trimester using the Wilcoxon test. The results showed an increase in compliance in the counseling group using audiovisual media was greater, namely 43.73 compared to the counseling group that did not use audiovisual media, namely 31.60. The data were then analyzed using an independent t-test with computer software and produced a p-value of 0.000 <0.05. Conclusion: Counseling using audiovisual media can increase compliance in consuming iron tablets compared to counseling alone without using media.

This study aims to find out and analyze the effectiveness of the implementation of the duties of the civil police unit in the management of dormitories/lodging in Central Ende District, Ende Regency. This research is an empirical juridical research that uses three approaches, namely the socio-legal approach, the conceptual approach and the doctrinal approach using primary data and secondary data collected using observation, interview and literature study methods. This study uses a method of processing legal materials which is processed in several stages, namely inventory of legal materials, classification of legal materials, systematization of legal materials and verification of legal materials after which it is analyzed in a qualitative descriptive manner. The results of this study show that (1) the effectiveness of the implementation of the duties of the Pamong Praja Police Unit in controlling dormitories/lodging in Central Ende District, Ende Regency can be said to be effective, because the Satpol PP of Ende Regency in collaboration with other agencies carries out their duties and authorities following the existing procedures, even though the implementation is not perfect, (2) Obstacle factors for the implementation of Satpol PP's duties in ordering dormitories/lodgings,  namely responsiveness and confrontation, compliance and understanding, limited resources, difficult cases and infrastructure constraints

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

Currently, the level of use of means of transportation in Indonesia is quite high, this can be found in daily life. Almost all the time we see a large number and type of vehicles popping up. This research is (1) normative research so that the data source used is a secondary data source obtained from company records, (2) empirical research so that the data source used is a primary data source obtained from the results of interviews. The results of this study show that: (1) The Regulation of Motor Vehicle Tax Collection Procedures in Kupang City is carried out based on Presidential Regulation Number 5 of 2015 concerning the Implementation of the One-Stop Manunggal Administration System by going through the stages of registration, examination of registration files, data collection, determination and control of SSPD, re-examination of SSPD and affixing of paragraphs, payment, control of SKPD, endorsement, and finally archiving, (2) The first inhibiting factor namely economic factors where there are taxpayers who have low income, high dependent burdens and unstable sources of income. The second factor is weak compliance or legal awareness of taxpayers.

Anemia is a condition where the hemoglobin (Hb) level in the blood is lower than normal. In general, the factors that cause anemia in young women are lack of knowledge regarding balanced nutritional intake patterns, restrictions on food consumption, and non-compliance with consuming blood supplement tablets (TTD). The aim of this research was to determine the effect of anemia education using monomia media (Monopoly Anemia) on the knowledge of female students at SMA Negeri 5 OKU. This type of research is quantitative research using the Pre-Experimental method with a One Group Pre Test and Post Test Design, collecting data by conducting pre-tests and post-tests and providing education with the monomia game (Monopoly Anemia). The total sample was 30 young women. Data analysis in the study used Univariate and Bivariate analysis using the Wilcoxon test to determine the effect of anemia education using monomia media (Monopoly Anemia) on the knowledge of female students at SMA Negeri 5 OKU. The research results showed that the average percentage of Pre-test knowledge was in the poor category, 17 female students (56.7%), while the average post-test knowledge was in the good category, 30 female students (100%). There was an effect of providing education using monomia (Monopoly Anemia) (p= 0.000). In this study it can be concluded that there was an increase in knowledge between the Pre Test and Post Test after being given education using monomia (Monopoly Anemia) to female students at SMA Negeri 5 OKU. It is recommended that teenagers increase their knowledge about anemia by seeking information on the prevention and control of anemia.

The Implementation of Smoke-Free Areas (KTR) is an important effort in tobacco control to protect the public from the dangers of smoking. This research aims to analyze the comparative implementation of KTR regulations between Indonesia and Singapore using Lawrence M. Friedman's legal system approach, which includes components of legal substance, legal structure, and legal culture. The research method employed is normative juridical with a comparative legal approach, using secondary data collected through literature study and analyzed qualitatively. The research results show that in terms of legal substance, KTR regulations in Singapore are more comprehensive and stringent with heavy sanctions, while in Indonesia they remain partial with relatively light sanctions. In the legal structure aspect, Singapore has a more effective system of supervision and law enforcement with technological support and adequate human resources, whereas Indonesia still faces coordination challenges between institutions and limited supervisory personnel. From the legal culture perspective, the level of awareness and compliance of Singaporean society towards KTR regulations is higher compared to Indonesia, which is still influenced by a permissive culture towards smoking behavior.    

This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.

This study investigates the hegemonic practices depicted in George Orwell’s “1984” and Okky Mandasari’s “Entrok,” comparing the methods of state control and indoctrination in both novels. Hegemony, as conceptualized by Gramsci, involves not just physical dominance but also ideological influence and societal consensus. This research employs a qualitative inductive method to explore how these novels represent state hegemony through their narratives and characters “1984” portrays a dystopian society where The  Party exerts total control, influencing citizens from childhood through public spectacles      and constant surveillance, leading to pervasive fear and compliance. Similarly, “Entrok” depicts the New Order era in Indonesia, where the state employs indoctrination intimidation to maintain power, affecting individuals and their communities. Through  comparative literature theory, this study highlights the similarities and differences in the  portrayal of state dominance in these two novels. The findings reveal that both novels  illustrate the pervasive and multifaceted nature of hegemony, emphasizing the role of  ideological control and the subtle mechanisms of power that shape societal behavior and  beliefs.

This journal looks at the legal concerns of managing natural resources by producing compost using a market-based method based on garbage. This study's primary goal is to evaluate the efficacy and compliance of the legal requirements controlling the use of market trash as a raw material for compost fertilizer. The study's findings indicate that there are several pertinent laws that offer a legal framework for market waste management, including the Environmental Law and government waste management rules. However, there are obstacles to the law's implementation and enforcement, such as a lack of knowledge among business actors and oversight flaws. To ensure sustainability and efficiency in managing market waste as a resource for making compost, this study also found that, despite the existence of existing regulations, regulatory updates and harmonization are still required. To maximize the environmental and economic benefits of market waste management, this research recommends improvements in regulations and law enforcement, as well as increased education and training for business actors.The results of the study indicate that the utilization of market waste for making compost has great potential in supporting organic farming and reducing the volume of waste that ends up in landfills. However, the implementation of this program requires a deep understanding of applicable regulations, as well as support from the government and the community. This article concludes that comprehensive legal-based waste management can improve the efficiency and sustainability of natural resource management, as well as have a positive impact on community welfare.

Hypertension is a growing epidemic in the United States, with more than 40% of adults aged 45-64 years and more than 70% of adults aged 65 years and older diagnosed with this condition. Hyperglycemia and high cholesterol contribute to damage to blood vessel walls which triggers hypertension. Physical damage due to hypertension is cumulative, so compliance with treatment is the key to preventing serious illnesses such as end-stage kidney disease. In an effort to improve self-management of elderly people with hypertension, health education activities were carried out at the Wesabbe Complex, working area of ​​the Tamalanrea Community Health Center, Makassar, involving 30 participants. The activity lasted for two days and included lectures, discussions, distribution of leaflets, and blood pressure checks. The results showed an increase in self-management, where before the activity, 66.7% of participants had poor self-management, but after education, 86.7% of participants showed a significant increase in self-management. The evaluation showed an increase in participants' knowledge in hypertension management, including the ability to control blood pressure and recognize signs of increased blood pressure. Conclusion: Health education has proven effective in improving self-management of elderly people with hypertension, which has an impact on increasing their ability to control blood pressure and make health decisions independently. It is recommended that more adequate facilities and infrastructure be provided to support activities to improve public health in the Wesabbe Complex in the Tamalanrea Makassar Health Center Working Area.