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. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

Indonesia is an archipelagic country where a significant part of its territory consists of maritime waters. In the context of jurisdiction governed by the 1985 Law on the Ratification of UNCLOS 1982, Northern Natuna, known for having the largest natural gas reserves in the Asia-Pacific, is recognized as part of Indonesia's (ZEE). However, Vietnam's ratification of UNCLOS in 1982 also asserts a similar claim, stating that geographically, Northern Natuna falls within their territory. Within the framework of principles of peace and international security, various efforts are directed at fostering good relations between countries in conflict resolution by providing a way for conflicting parties to resolve their disputes in accordance with international law. In international law, there are two methods of resolution: through peaceful means and through military action. This research indicates that the resolution of conflicts between Indonesia and Vietnam regarding maritime boundaries in the Exclusive Economic Zone can be achieved through various alternatives within the UNCLOS 1982 framework, such as peaceful resolution and mandatory dispute settlement procedures. Each country has the freedom to choose a resolution alternative that aligns with the wishes of both parties, whether through litigation or non-litigation, as stipulated in Article 280 of UNCLOS 1982.

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

Safety in the maritime sector, especially on Anchor Handling Tug Supply (AHTS) vessels, is a very crucial aspect in maintaining the sustainability of operations and preventing the potential risk of accidents at sea. One of the AHTS vessels that needs serious attention regarding safety aspects is the Peteka 5402 AHTS Ship. This study aims to understand and improve the effectiveness of the implementation of safety measures as a preventive measure on the ship. The research method used in this study is a qualitative method that produces descriptive data in the form of written words from oral interviews of crew members and observed behavior on the ship.

This research was carried out at PT. BPRS Washliyah Medan. The aim of this research is to understand the murabahah financing system and process implemented by PT. BPRS Al-Washliyah Medan. Murabahah financing is a sale and purchase agreement for goods stating the acquisition price and profit agreed upon by the seller whose role in this case is the Bank and the buyer whose role is the customer/prospective customer for the customer's needs, with the flavone given Rp. 25,000,000 to Rp. 250,000,000. The principles of Murabahah financing are based on Islamic sharia and established legal provisions. Murabahah financing has apparently received a lot of responses from the public and business entities, but not many people and business entities understand the procedures for obtaining murabahah financing, even though marketing has been carried out by PT. SRB Washliya.

Work accidents are a phenomenon that often occurs in various industrial sectors. In the process of nation building, the role of the workforce is increasing, along with the various difficulties and risks they face. As a result, to increase national productivity, workers must be provided with protection, care and increased welfare. To ensure that all the steps required to obtain work accident insurance have been carried out correctly and clearly, BPJS procedures cover various aspects, such as registering participants, handling work accident cases, and paying compensation to victims. This journal is made using the library research method, which refers to the process of searching, collecting and analyzing literature or written sources such as books, reports and journals that are relevant to a particular research or study topic. One of them is for the workforce in realizing prosperity. Due to the important role of labor in achieving development goals, they have rights and obligations protected by law. Workers who experience work accidents can receive legal protection such as health services according to medical needs and monetary compensation. The rights and obligations of workers, employers and BPJS Employment are not affected if reporting work accidents is delayed to BPJS Employment and UPTD Employment Inspection.

This research uses qualitative research with a case study approach. The research was conducted at the Madrasah Aliyah Negeri 2 Jember Dormitory. The aim of this research is to analyze how the planning, organization, implementation and evaluation of dormitory service management by the dormitory head Mrs. Munadiroh, S.Pd. in managing the dormitory at Madrasah Aliyah Negeri 2 Jember. The results of the research showed that the head of the girls' dormitory at Madrasah Aliyah Negeri 2 Jember, Mrs. Munadiroh, S.Pd. able to carry out dormitory service management activities by supervising or monitoring to see whether dormitory programs, activities and implementation are running in accordance with the curriculum. In the process of planning, organizing, implementing and evaluating the dormitory, namely: 1) the dormitory head is able to carry out well starting from planning and implementing dormitory activities and programs, while planning involves all dormitory personnel; 2) Organizing by determining educational resources and other necessary resources including funds to fulfill the implementation of the dormitory and also facilities and infrastructure to support the learning process or dormitory development; 3) Able to mobilize his subordinates in accordance with Standard Operating Procedures or duties and responsibilities as well as regulations for student needs in accordance with the curriculum; 4) The dormitory head is able to evaluate the implementation of the dormitory program and the duties of each dormitory personnel, student deficiencies and other obstacles in meetings held once a month.

Max Weber's theory-based leadership emphasises the importance of authority, especially charismatic authority, in influencing and motivating others. Charisma, as a key characteristic, plays a central role in helping educational leaders to achieve their vision and overcome various obstacles. Through a deeper understanding of these concepts, educational leaders can be more effective in creating an inclusive and social justice-orientated educational environment. The purpose of this study is to explain the understanding of charisma and leadership in the context of education management: A Review Based on Max Weber's Theory. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. The sources of information in this study are reviewed from various novel sources of literature, research reports, scientific essays, theses, dissertations and posts both print and electronic related to Understanding Charisma and Leadership in the Context of Education Management: A Review Based on Max Weber's Theory. The results of this study show that educational leaders have a key role in shaping a more inclusive and socially just future for education. With characteristics of charisma, strong leadership and commitment to social justice values, educational leaders can help create equitable learning environments, provide every student with equal opportunities to grow and develop, and drive positive change in the education system. With charismatic and committed leaders, education has the potential to be a powerful tool in creating a more inclusive and socially just society.

Understanding mechanical and organic solidarity theories, education management can utilise these insights to design an effective, inclusive and relevant education system in the face of continuous social and technological change. The purpose of this research is to explain the Dynamics of Mechanical Solidarity and Organic Solidarity in Education Management: A Durkheimian Perspective. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. The sources of information in this study were reviewed from various novel sources of literature, research reports, essays, theses, dissertations and posts both print and electronic related to the Dynamics of Mechanical Solidarity and Organic Solidarity in Education Management: A Durkheimian Perspective. The results of this study show that education management should be able to create the right balance between these two types of solidarity. This means understanding the importance of maintaining valuable social norms while accommodating individual diversity. In a modern society, education management should allow students to grow according to their potential, enable student participation in decision-making, encourage collaboration between stakeholders, and respond with flexibility to social change.

In the context of modern education management, Auguste Comte's theory offers a valuable contribution in shaping thought and practice. The relevance of Comte's theory is not limited to one aspect of education management, but involves various dimensions such as scientific understanding, adaptation to social change, character and moral building, and the role of education in the evolution of society. The purpose of this study is to explain the Relevance of Auguste Comte's Theory in the Development of Modern Education Management. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. Sources of information in this study were reviewed from various novel sources of literature, research reports, scientific essays, theses, dissertations and posts both print and electronic related to the Relevance of Auguste Comte's Theory in the Development of Modern Education Management. The results of this study show that Comte's thought, especially the concept of positivism, the role of science in education, social evolution, morals, and the role of education in the development of society, has a significant impact on educational thinking and practice. The application of Comte's principles in education management allows us to design education that is based on evidence, science and scientific approaches. In addition, an understanding of social evolution helps us adapt to changes in society, while a focus on the formation of character, morals and social values supports the development of responsible individuals in society.

The concepts of solidarity and social integration play an important role in creating an effective learning environment. They form the basis of learning, character building and preparing students to play an active role in an increasingly complex society. The purpose of this research is to explain about Solidarity and Social Integration in the Context of Education Management: An Analysis Based on Émile Durkheim's Theory. The method used in this study uses qualitative research procedures using a research approach in the form of a literature study. The sources of information in this study were reviewed from various novel sources of literature, research reports, scientific essays, theses, dissertations and posts both print and electronic related to Solidarity and Social Integration in the Context of Education Management: An Analysis Based on Émile Durkheim's Theory. The results of this study suggest that an understanding of solidarity and social integration in the context of Durkheimian theory is important. These concepts help guide approaches and practices that promote a balance between uniformity and diversity, respect for shared social norms, and understanding of the unique role of individuals in achieving common goals. Education, as a key tool in shaping society, plays an important role in facilitating social integration and creating solidarity. In education management, curriculum development, student participation, collaboration between stakeholders, inclusive approaches, and an understanding of the role of education in social integration are key in achieving this goal.

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

One of the educational problems that occur in Indonesia is the low interest in reading of students, especially the ability to read foreign language texts that are still low. This service activity aims to improve the understanding of accounting students of Politeknik Negeri Semarang in understanding international articles. The implementation of the activity was carried out by the author in the work unit of the Politeknik Negeri Semarang, Department of Accounting. There are 4 activities carried out from the 1st to the 30th of August 2020, namely; 1) Pre-Test reading habits and understanding of students in reading and understanding international articles, 2) Creating teaching materials for virtual tutorials and simulations of reading international articles, 3) Creating international article analysis assignment procedures, 4) Post Test of reading habits and student understanding in reading and understanding international articles. The activity was attended by final semester students of the finance and banking study program with 71 participants from KP 3A, 3B, and 3C classes. During the implementation of the activity the author received support from superiors, fellow lecturers, students and education personnel in the Accounting Department so that all activities could be completed.

Analysis of Pension Fund Payment System Procedures at PT Taspen (Persero) KCU Medan. This research aims to find out how the pension fund payment system is at PT Taspen (Persero) KCU Medan. This research is included in survey research using a qualitative research approach. The subject of this research is PT Taspen (Persero) KCU Medan. The research method used in data collection was interviews, observation and documentation. The results of this research show that the PT Taspen (Persero) KCU Medan pension fund payment system uses a pay as you go system by implementing two payment techniques, namely manual and Automatic Klim Services. The Automatic Klim service will make it easier to access pension payment claim applications, which are integrated by agencies or BKD. Completeness of administrative requirements will facilitate the process of paying pension funds. Through a claim application, either manual or automatic claim, that meets the requirements for salary payments, payments can be made either directly or by transfer. Retirement is one of the awards given to Civil Servants (PNS) for their services to the State. Procedures are guidelines and implementation of work which consists of continuous work step by step so that it is a form of collaboration between one part and another.

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

This community service was carried out to increase Islamic cooperative literacy for teachers of SD IT Al Manar Takengon with a service learning approach. The community service team in this activity consisted of two lecturers and five students of IAIN Takengon's Sharia Banking Study Programme. Activities were carried out in September 2023 at SD IT Al-Manar Takengon. The training was carried out by providing material exposure to Islamic cooperatives' principles, operational mechanisms, and procedures for establishing Islamic cooperatives. The movement continued with role-playing learning to increase teachers' understanding of Islamic cooperatives. The activity results showed an increase in teacher literacy about Islamic cooperatives, which inspired the teachers to establish Islamic cooperatives at SD IT Al-Manar Takengon.

Fundraising strategies implemented by financial institutions are currently increasingly diverse. This collection is carried out to increase the value of customer transactions and increase customer interest in using products offered by financial institutions, especially BPRs. Banking conducts promotions to the public to introduce its various products either through existing media or by providing benefits such as rewards to customers. In addition, to attract customers, the bank provides the best service, both in excellent service, guaranteed security of funds deposited by customers, interest rates according to customer needs, and a variety of products. The method used in this research is descriptive method. With data obtained from observation and interviews with employees and customers of PT. BPR BKK Karangmalang. PT. BPR Karangmalang has superior products, namely products that are most in demand by customers, especially MSME players. This product is a type of third party fundraising product known as Tamades. This Tamades service provides many advantages for MSME players to deposit their funds, because interest rates are very favorable for third parties, good service, easy procedures for making Tamades, and other benefits for customers.

Workload is a description of the volume of work. In hospitals, the workload covers many aspects and this has an impact on compliance with the implementation of SOPs for new patient admissions which can be influenced by high workloads. The aim of this research is to determine "The relationship between emergency room nurse workload and compliance with standard operational procedures for accepting new patients." This research was conducted using a cross-sectional Descriptive Analytical research method, which emphasizes the time of measurement or observation and independent and dependent variables only once. The population in this study was 23 subjekts with a sampling technique using total sampling technique and the sample for this study was 23 subjekts. Data collection uses questionnaires and observation sheets. Analyzed using the chi square test. Based on the chi-square results, it can be seen that the p value is 0.026, which is smaller than p (α < 0.5), so it can be concluded that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures. The conclusion in this study is that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures at RSU GMIM Pancaran Kasih, Manado City. Suggestions to hospitals can pay more attention to the workload they experience so as to provide good service to patients.