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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.

This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization problems involving multiple constraints and variables, providing accurate mathematical solutions to achieve maximum profit. This research utilizes daily production data as the basis for analysis, which is then processed using the Simplex method in POM-QM. The results show that implementing the Simplex method can increase daily profits from IDR 634,000 to IDR 831,408 through a more efficient production combination. The study concludes that the Simplex method, when applied via the POM-QM software, is an effective tool for daily production decision-making and can support MSMEs like Batagor Bandung Tarakan in improving their competitiveness and business sustainability.

This study investigates the role of human resource management (HRM) in enhancing the effectiveness of zakat institutions in developing countries. Zakat, as a mandatory form of almsgiving in Islam, has significant potential for poverty alleviation and social equity, yet its impact is often hampered by organizational inefficiencies, talent shortages, and governance challenges. Through qualitative research methods, including semi-structured interviews, focus group discussions, and document analysis, the study identifies key themes such as the integration of Islamic principles into HRM practices, challenges in talent acquisition and development, the impact of digital transformation, and the importance of leadership in zakat management.Findings reveal that while many zakat institutions are striving to align HRM practices with Islamic values, significant gaps remain in areas such as employee training, leadership development, and the adoption of digital tools. The study emphasizes the necessity for standardized HRM frameworks that incorporate ethical considerations, targeted recruitment strategies, and robust training programs to equip employees with the necessary skills. Additionally, it highlights the critical role of effective leadership in fostering a culture of accountability and transparencUltimately, this research underscores the importance of strategic HRM in maximizing the potential of zakat as a tool for social equity and poverty alleviation. The study offers practical recommendations for policymakers, zakat managers, and researchers, aiming to facilitate the development of more effective, transparent, and sustainable zakat institutions that contribute to economic justice in Muslim-majority countries.

This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research.

Kue cubit lumer is a traditional snack that is increasingly popular in Indonesia, especially among children and teenagers. This cake has a soft texture with a melting center. This study aims to optimize the production of kue cubit lumer using linear programming method with simplex analysis through Microsoft Excel Solver to determine the optimal production quantity of three variants: original, cheese, and chocolate. The calculation results show that the production of 2 pcs of original cubit cake, 4 pcs of cheese, and 4 pcs of chocolate will generate maximum profit of Rp124,000 per day. The simplex method proved effective in solving production optimization problems by maximizing the use of raw materials and increasing profitability. This study provides guidance for businesses to manage production efficiently to meet market demand and significantly increase profits. This study proves that the simplex method is effective in solving production optimization problems to achieve maximum profit.

The utilization of clam shells as adsorbents has attracted considerable attention due to their ability to adsorb contaminants such as heavy metals, hazardous substances, and oil. Clam shells, which are composed mainly of calcium carbonate (CaCO₃), possess a porous structure that favors adsorption. Calcium carbonate imparts alkaline properties that neutralize acidic effluents and promote the formation of precipitates. Physical and chemical modifications can enhance the surface area and porosity of the shell, thereby enlarging the active sites for contaminant sorption. Clam shells heavy metals such as Pb, Cd, Hg, organic substances and can be used for oil spill remediation due to their hydrophobic and oleophilic properties. The calcination process converts the shells into a material that contaminants such as TSS, COD, and BOD. This utilization not only mitigates pollution but also creates opportunities for adsorbent products with economic value, especially in coastal areas where shell waste is abundant. However, this application must take into account ecological and health impacts, as overharvesting and non-environmentally friendly processing can damage the ecosystem. A sustainable approach with environmentally friendly regulations and technologies is essential to maximize the benefits of clam shells as adsorbents.  

This study discusses consumer behavior in the context of the effectiveness of Google Maps as an eWOM medium in its influence on intention to visit. The main objective of this study is to analyze the factors that influence intention to visit including eWOM. Five informants were interviewed as part of the qualitative research approach, and secondary data was gathered by consulting a variety of literature sources.  According to the study's findings, Google Maps can be utilized as a marketing tool.  It is anticipated that the study's consequences will shed light on how users interact with data from Google Maps and how companies can maximize the effectiveness of their digital marketing strategies.

This study examines the effect of ESG disclosure on firm value and the moderating role of competitive advantage in energy sector companies listed on the Indonesia Stock Exchange during 2020–2023. Using a quantitative approach with purposive sampling and multiple linear regression analysis, the results show that ESG disclosure has a positive and significant effect on firm value. However, when competitive advantage is introduced as a moderating variable, the direct effect of ESG becomes insignificant, while the interaction between ESG disclosure and competitive advantage shows a positive and significant impact on firm value. These findings imply that ESG practices alone may not be sufficient to enhance firm value unless accompanied by a strong competitive position. The study highlights the importance of integrating ESG strategies with the company’s core competencies to maximize value creation, particularly in highly competitive industries like energy.

Research aims: This study aims to examine the impact of Competency-Based Human Resource Management (CBHRM) on the performance of millennial employees in the Internet Service Provider (ISP) sector in Batam, Indonesia. Additionally, the research investigates the role of personal values as a moderating variable in the relationship between CBHRM and employee performance. Design/Methodology/Approach: A quantitative research method was used, collecting data from 86 millennial employees through structured questionnaires. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research findings: CBHRM significantly improves millennial employee performance and influences personal values. However, personal values do not directly affect performance but strengthen the impact of CBHRM. This highlights the importance of integrating CBHRM with value-based HR policies to optimize workforce productivity. Theoretical Contribution/Originality: This study provides empirical evidence of CBHRM’s effectiveness and expands knowledge on how personal values interact with HRM practices to enhance employee performance. Practitioners/Policy Implications: Organizations should integrate CBHRM with value-driven leadership and training programs to maximize employee engagement. Policymakers should promote CBHRM adoption to address workforce skill gaps in technology-driven industries. Research Limitations/Implications: This study is limited to a single ISP company in Indonesia, which may restrict the generalizability of the findings. Future research should expand the sample size and explore other industries to validate the results. Additionally, further studies should investigate the influence of other moderating variables such as leadership style and organizational culture on the CBHRM-performance relationship

The background of this research is the employee performance of the Inspectorate Office in Sikka Regency has not been maximized. This research aimed to (1) determine the decription of work performance, work load, and work stress at the Inspectorate Office In sikka Regency and (2) analyze the influence of workload and work stress on the employee performace of the Inspectorate Office in Sikkaregercy both partially and simultaneously. The population in this research were employess of the Inpectorate Office in Sikka Regency totaling 43 people . This research was carried out by continuing to census or saturated sampling because the population was limited. Data were coocted though questionnaires and analyzed thoghdescriptive  and inferential statistical methods, namely multiple linear regression. Hypothesis testing was done though the F and t-tests. The result of descriptive analysis indicatend that the employe performance, workload,and work stress variables  were categorized as good. The statistical results of the F-test showed that together ( simultaneously ) all independemt variables consisting of workload variable (X1) and work stress variable ( X2) had a significant influence on employee performance.The statistical result of the t-test showed that individually (partially ) the workload variable ( X1) had a significant influence on the employe performance variable and then partially the work stress variable had a significant influence on the employee performance variable at the Inspectorate Office in Sikka Regency . The results of the determination analysis showed that the two independent variables in this research were able to explain the variation in the variation in the ups and downs of employee performance of 28.2%.

Umah Lokal Coffee Roastery is a business engaged in the production and marketing of coffee beans. This study aims to optimize the production combination to maximize profits using the Linear Programming method. This method enables the company to determine the optimal production quantity for each type of product, namely Telek Beans, Barong Beans, Jauk Beans, Gerbera, and Daisy. The analysis results indicate that the optimal production combination includes producing 128 units of Telek Beans, 155 units of Jauk Beans, 85 units of Gerbera, and 189 units of Daisy, while the production of Barong Beans is discontinued. Implementing this strategy has the potential to increase profits by Rp1,124,417 or 6.4%. This research contributes to the development of more efficient production strategies in dealing with resource constraints.  

Bali Province is a world-renowned tourism destination that significantly contributes to the Gross Regional Domestic Product (GRDP) of the region. However, the COVID-19 pandemic led to a severe economic downturn, causing negative economic growth. This study aims to examine the simultaneous and partial effects of tourist visits, local revenue (PAD), and investment on the GRDP of Bali Province. The research utilizes secondary data from nine regencies/cities in Bali over a six-year period (2018–2023). Data analysis is conducted using panel data regression with the Eviews 12 software. The results indicate that tourist visits, PAD, and investment collectively influence the GRDP of Bali Province. Partially, tourist visits and PAD have a positive and significant impact on GRDP, while investment has a negative but insignificant effect. The findings suggest that optimizing tourism potential, improving infrastructure, maximizing the potential of each region to increase local revenue, and exploring investment opportunities beyond the tourism sector—while supporting both domestic and foreign investment are essential to boosting Bali’s GRDP.

Drug abuse in today's young generation is one of the serious problems that has a very negative and very bad effect on the physical, social and future health of today's young generation. The purpose of the activity of socialization of the dangers of drug abuse for the young generation in Lumban Gurning Village is so that the young generation in Lumban Gurning Village can increase awareness and knowledge, and prevent drug abuse, and can build a healthy young generation and create a healthy environment. Drug abuse is one of the very serious problems in Indonesia, especially in the young generation. The method used in this socialization is the lecture and discussion method. In this socialization activity, the level of knowledge of people about drugs and the dangers of drugs has been quite good, but in their efforts to understand the prevention of drug abuse is still not good. Therefore, it is necessary to carry out socialization by trying to inform it maximally, especially in terms of strengthening topics and news about more effective ways of preventing the dangers of drugs, by carrying out socialization about drug abuse, it can help the people of Lumban Gurning Village to be more careful and understand more about what drugs really are. By understanding what drugs are, the community in Lumban Gurning village can prevent and overcome drug abuse.

In facing fluctuations in the demand for spare parts at PT. SUN STAR MOTOR SURABAYA to avoid shortages that could disrupt its business operations, the company must ensure it can meet customer demands for specific items or orders. This means the company will lose an opportunity to earn profits. Before applying Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost, the company frequently faced spare parts stock shortages. To solve this issue, Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost are applied to determine order quantity, order time, and inventory levels for reordering. The results from inventory calculations can help determine the optimal spare parts needs for the company.

The crazy rich phenomenon as a form of modern materialism and hedonism has poisoned the lives of the young generation of Indonesia in the current millennial era. They have been eroded by worldly pleasures. Tempted by the glamorous and luxurious lifestyle of the crazy rich, they are willing to show off their wealth that is not actually theirs. The purpose of this study is to determine wealth in the Islamic perspective. Qualitative research methods with a descriptive approach are sourced from literature study data. Wealth should be used for social interests, such as through zakat, alms, and fair economic activities. Islam emphasizes the importance of using wealth responsibly to meet basic needs and improve people's welfare, without forgetting simplicity as the main principle. Wealth must be obtained and used in a halal way, not for things that are in vain or violate sharia, and support the values of justice and blessings.

There has been no measurement of potential income tax revenue 21, for taxpayers who are Gojek and Maxim driver partners in Jayapura City. So the purpose of the study, to measure the potential tax revenue of PPh 21 driver partners in Jayapura City. The research approach is quantitative, it is known that the research population is ± 981, the sampling method of variance data technique, the sample size is 203 respondents divided by 82 Gojek respondents and 121 Maxim respondents. Instruments and data collection methods, using a questionnaire there are 11 indicators with 30 statements. Data analysis methods through descriptive statistics: application of minimum, maximum, average, median, besides forming proportions to understand data contributions. Research findings, income PPh 21 Gojek driver partners amounted to IDR.132,140,600,-/year and Maxim IDR.206,459,200,-/year for the potential revenue of Jayapura City Government. The implication of the research is that the Jayapura City Government already has evidence of scientific findings of PPh 21 potential, there is a legal basis for taxation to state that driver partners are taxpayers. So that in the future the policy of extensification of Income PPh 21 will be carried out immediately, to support the contribution of taxes to PAD in Jayapura City.

Education is widely recognized as a crucial investment with significant economic and social benefits. This study employs a bibliometric approach to analyze trends, influential works, and research patterns related to Return on Education (RoE). Using Google Scholar as the primary data source, publication metadata were retrieved and analyzed with VOSviewer to visualize co-authorship networks, keyword co-occurrences, and citation relationships. The findings indicate an increasing research focus on RoE, particularly in areas concerning economic returns, labor market alignment, and educational policy optimization. The keyword analysis highlights the importance of skill development, policy adaptation, and industry collaboration in maximizing educational returns. Additionally, citation network analysis reveals the most influential studies shaping this field. Despite its contributions, this study acknowledges limitations in data completeness due to Google Scholar’s metadata constraints. The insights derived from this analysis provide valuable guidance for policymakers, educators, and researchers in enhancing the effectiveness of educational investments.

This study set out to investigate the connection between Nigerian deposit money banks' financial success and their dividend policies. This is accomplished by reviewing existing theoretical and empirical the signaling hypothesis served as the foundation for the study and the creation of literature. The Financial Statements and Annual Reports of 18 (18) Deposit Money Banks in Nigeria for the years 2015–2019 provided the data for this study, which used a longitudinal survey research approach. The arithmetic mean, standard deviation, minimum and maximum values, and the Auto-Regressive Distributed Lag (ARDL) regression technique were used to analyze the data produced for this study using both descriptive and inferential statistics. E-Views version 10 was used to calculate these. The study's conclusions showed that dividend policies had a mixed impact on the financial performance of Nigerian deposit money institutions. However, the dividend pay-out ratio significantly and negatively correlates with financial performance (return on equity), dividend yield has no discernible impact on the financial performance (ROE) of Nigerian deposit money institutions. The greatest African economy is that of Nigeria, which was rated as Determining the percentage of dividend payments that would improve financial performance in terms of return on equity requires management of deposit money banks to have a strong and sound dividend policy in place. They should also put in more effort to raise dividend yield and improve its influence on the financial performance (return on equity) of deposit money banks in Nigeria.

Roads are the main infrastructure that supports human life. When the infrastructure in the form of roads is good, then all community activities, from the economy, transportation, to equitable development can also be realized well. Sepinggan, South Balikpapan District, Balikpapan City is one of the cities in East Kalimantan whose road infrastructure is quite adequate. However, there is a road that does not have maximum lighting at night. Apart from poor visibility and increasing the risk of accidents, it also risks attracting crime. Therefore, members of the Balikpapan University KKN 2024 made street lighting at Posyandu Kusuma RT 58. The street lighting was made with solar power. Solar powered street lighting was chosen to maximize power efficiency. The methods used in these activities are identification, implementation, and achievements or outputs of activities. The people of RT 58 really appreciate the making of solar panel lights carried out by the 2024 Balikpapan University KKN team. The community's activities at night when passing through roads that already have cell panel lights become more optimal and productive.

The purpose of this study is to examine how risk management techniques can reduce credit risk and increase liquidity in the Indonesian banking industry. It used quantitative methods and collected information from 130 banking professionals through a survey created on a Likert scale ranging from 1 to 5. The Structural Equation Modeling Partial Least Squares (SEM-PLS 3) approach was used to test the hypothesis. According to research, practicing efficient risk management techniques significantly lowers credit risk while increasing liquidity. The findings of this study emphasize the crucial importance of having a strong risk management framework due to its role in ensuring financial stability and enhancing the performance of the Indonesian banking sector. The conclusion of this study offers strategic benefits to banking institutions and policymakers in maximizing risk management procedures in the face of shifting economic conditions.