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This study aims to analyze the effect of applying forensic accounting, investigative auditing, and auditor professionalism on fraud disclosure. This research is a Literature Review, in which we will provide an opinion on the results of previous research. The test results indicate that investigative audits and state financial loss calculation audits have a significant positive effect on corruption crimes. The results of this study are expected to enrich the literature for the development of science and also as material for consideration for the Audit Board of the Republic of Indonesia in disclosing acts of corruption.

Facebook is one of the most used social media platforms. Facebook offers a variety of features, including status updates, photos, videos, user-generated content, and even a user-to-user marketplace. The trend of appearing on social media is currently dominated by housewives. This study aims to This research aims to find out the social media that is often used by housewives ladder. the average duration of using social media and knowing their opinions about the use of social media. Data collection is done through literature study, interviews. The purpose of this study is: To find out what features are most often used by housewives in using Facebook social media, To find out the impact of using Facebook social media among housewives Changes in the behavior of respondents using Facebook among housewives The impact of the use of Facebook social media consists of 2 impacts, namely positive and negative impacts. Positive impacts include: As household harmony, entrepreneurial development, online business. Negative impacts include: Abandoned household affairs, fraud and disputes.   Housewives  

E-Government is an information system that is very widely used today in line with the development of information and communication technology. Realizing the huge benefits of information technology that is developing today, a new system is needed that must be implemented in Pandean Village. Therefore, observations and focus group discussions were carried out with village officials and community representatives so that the author could find out what needs and information should be included on the website. With the implementation of the E-Government system, it is expected to have a relatively good and beneficial impact on all interested parties.    

Modern legal thought is often dominated by the positivism school, which emphasizes legal certainty through written rules and formal procedures. However, this approach often overlooks the substantial aspect of justice, namely the sense of justice that lives within society. Fransiscus Budi Hardiman, in his work Melampaui Positivisme dan Modernitas (Beyond Positivism and Modernity), offers sharp criticism of formal justice that focuses solely on legality without considering morality and human values. This study aims to analyze Hardiman’s thoughts in the context of criticism against positivism and its impact on legal life in Indonesia. Using a philosophical approach and a qualitative-descriptive method, this study finds that Hardiman encourages a reinterpretation of law that is not only legal-formal but also humanistic and contextual. This perspective is relevant in addressing various legal cases in Indonesia, which often reveal a gap between legal decisions and the public's sense of justice. This study is expected to contribute to the development of a legal theory that is more responsive and adaptive to social dynamics.

Agriculture plays an important role in food sustainability and security in Indonesia, including in the City of Tuban. The city has wide potential for the development of the agricultural sector, including crops, plantations, animal husbandry, forestry and fisheries. However, the limited information regarding the current situation of these sectors raises the need for in-depth analysis. This study aims to analyze the portrait of agriculture in the city of Malang with a focus on crops, plantations, animal husbandry, forestry, and fisheries. This analysis will provide insight into the current status, development potential, challenges and opportunities within these sectors. This research uses a qualitative approach by conducting field surveys, interviews with farmers, ranchers, fishermen, and other relevant stakeholders. The collected qualitative data were analyzed thematically to describe an overall picture of each agricultural sector. The results of the analysis show that the secondary crops sector has experienced positive growth, but still faces challenges in terms of access to markets and technology. Plantations have great potential in the development of superior commodities, but need to improve infrastructure and environmental sustainability. Livestock is experiencing rapid development, but faces problems in waste management and animal health. Forestry is faced with land expansion and forest restoration, while fisheries require steps to maintain the sustainability of fish resources. These findings provide important input for the local government and related stakeholders to develop a strategy for sustainable agricultural development in the City of Tuban. Efforts are needed to improve market access, strengthen infrastructure, improve waste management, improve animal health, and maintain the sustainability of fish resources. This analysis can also be the basis for further research and more effective policy planning in the agricultural sector in Tuban City.  

The purpose of this research is to identify and analyze the effect of OER, NIM, NPL, CAR, and LDR toward ROA at PT Regional Development Banks in Indonesia for the period 2016-2021. The population in this research is PT Regional Development Bank in Indonesia. The sampling technique used is purposive sampling technique and gained 25 Banks. Secondary data is sourced from Financial Reports published by every Regional Development Bank in Indonesia during the 2016-2021 period and the official website of the Financial Services Authority. Method of data analysis in this research is multiple linear regression analysis. The analysis technique uses the F test, t test, and the determination coefficient test (R2). The results of this research indicate that OER, NIM, NPL, CAR, and LDR simultaneously have a significant effect on ROA. Based on the results of the t test, it can be concluded that OER and NPL have a significant effect and have a negative coefficient direction on ROA, NIM and LDR have a significant effect and have a positive coefficient direction on ROA. Meanwhile, CAR has no significant effect and has a negative coefficient on ROA. The results of multiple linear regression analysis obtained the Adjusted R2 value of 0.945, this indicates that the independent variable contributes 94.5% influence on the dependent variable while the remaining 5.5% is influenced by other variables not examined in this research.

Bonggolan Small Industry is one of the leading products of Sidayu District, Gresik Regency which still requires further product development. The purpose of this study is to determine the Leading Product Development Strategy of Small Industry Bonggolan Sidayu District, Gresik Regency to increase its competitiveness so that it is known by the wider community. This study used descriptive analysis method through the results of Observation and Interview. The data analysis used is a SWOT analysis carried out to analyze internal and external factors of entrepreneurs in industrial estates. The results of this study show that there are 4 strength factors, 4 weakness factors, 5 opportunity factors and 4 threat factors so that 8 strategies can be formulated in developing superior products of the Bonggolan Small Industry, Sidayu District, Gresik Regency so that it can compete with other products and be known by the wider community.

The Surakarta City Medium-Term Development Plan (RPJMD) for 2021-2026 proclaims a development vision for the next 5 years, namely "MAKING SURAKARTA AS A CULTURAL CITY THAT IS MODERN, RESISTANT, ABILITIES, CREATIVE AND PROSPEROUS". One of the explanations for this vision is how the City of Surakarta and all elements within it can be Creative. Creative Cities will make the creative sector a driving force for economic growth. Several aspects that support the application of the creative city concept are creative industries, creative communities, creative environments and events. In this case creative is also directed at the development of the economic sector in society so that it will have an impact on increasing the economic competitiveness of the City of Surakarta in the form of increasing Local Own Revenue.

In the development of the economy, the State of Indonesia experienced a change in the structure of the economy from an agricultural basis to an industrial one, which resulted in many benefits from these changes. The industrial sector has a close relationship with the economy of a country because the progress of the industrial sector is an indicator of the success of a country's economy. Descriptive methods are used to analyze physical and social phenomena and the readiness of an area to become a cluster. The analysis reveals that cluster policies are implemented by national and regional cluster programs. It was also determined that an important element of the cluster policy is the identification of sources of finance and the people responsible for implementing the program. The instrument can be applied by cluster policy actors which are defined in a broad sense, namely business, associations, government actors. In the industrial world, there are five industrial forces in determining the competition of an industry. The method used to determine the strength of the industry based on external factors of the company.

This study discusses the analysis of the power structure of leading industry clusters in Sidoarjo Regency. Sidoarjo Regency is one of the districts in East Java Province that has the potential and success in developing the local economy through the formation of industrial clusters. This study uses descriptive qualitative research methods by collecting secondary data through literature analysis. The results of the analysis show that factors such as superior natural resources, infrastructure availability, labor skills, research and innovation facilities, and government support policies affect the successful formation of leading industrial clusters in Sidoarjo Regency. Industrial clusters increase productivity, efficiency, innovation and commercialization. This study provides an understanding of the characteristics and dynamics of leading industry clusters in Sidoarjo Regency and the factors that influence efficiency. The results of this study can be the basis for further development to optimize the economic potential of the region with the help of industrial clusters.

The company's reputation is an intangible asset that is very valuable for public companies in the midst of capital market developments. Therefore, the implementation of risk management is needed to mitigate the reputational risk that arises. This study aims to provide an overview of the analysis of reputation risk management at PT Jasa Marga (Persero) Tbk. The results of the discussion analysis can be concluded that in the period 2018 to 2020 PT Jasa Marga has experienced reputational risk and has been responsively handled by reputation risk management. The existing problems tend to be related to negative publicity and misunderstandings with the media regarding news of construction services, toll road operations, as well as the extent to which projects operate and services are successfully implemented. Mitigation efforts in risk management as a whole intersect with increasing clarification, updating information, as well as building a communication network with the media, optimizing the role of the media, and building a media partnership network. The outputs of this research are the results of the Reputation Risk Management Analysis at PT Jasa Marga and scientific articles in national journals/seminar proceedings

  The organization is a means or tool for achieving goals, as a vehicle (vehicle) for the activities of workers who work together in their efforts to achieve goals. These goals certainly differ from one another, for example, they can be in the form of social services, education improvement, career development and so on. Every activity carried out by an organization certainly requires various resources, such as capital, materials, and machinery. Existing resources will be meaningless if not managed properly. To manage it requires other resources, namely, human resources. The formulation of the problem in this study is the formulation of whether work involvement and division of labor jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence work involvement and division of labor have on employee performance in the Sibolga Kota District Government. The temporary hypothesis is that work involvement and division of labor have a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and is used as a sample. Data collection techniques using library research and field research. The results of the study show that the variables of work involvement and division of labor can affect the performance of employees in the Sibolga Kota District Government by 54.2%. Work involvement and division of labor jointly or simultaneously have a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially, work involvement has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

The basic industry in Pasuruan is developing well. The industry's growth can reach 100 % compared to the previous year. This paper examined and analyzed factors that make Pasuruan's basic industry grow well. This paper tried to give constructive suggestions for industrial development in Pasuruan. Based on our research, there is a need to ensure the economic impact of Pasuruan's industry reaches widely to people. It not only gets more people but also increases the quality of people's lives and sustainable development. Later for the orientation strategy, Pasuruan's target to develop an industrial area will impact greater for the community of Pasuruan.  

Chronic energy shortage in pregnant women can have a number of consequences significant negative impacts on the health and development of the mother and the fetus. The study aims to analyze the impact of chronic energy deficiency on pregnant women based on an overview of the existing literature. The study involved analysis and synthesis of a variety of reliable sources that included scientific research and related health reports. Results of literature reviews suggest that chronic energy deficiency in pregnant women can lead to a variety of health problems. Pregnant women who experience chronic energy shortages have a higher risk of experiencing persistent fatigue, unwanted weight loss, and a decrease in physical strength. In addition, chronic energy shortages can also cause problems on the mother’s immune system, increase the risk of infection, and affect the body’s ability to recover after childbirth. To raise awareness about the dangers of chronic energy shortages on pregnant women, further research is needed to understand the underlying mechanisms and the effectiveness of appropriate interventions. Thus, this information can be used to improve prenatal care and provide the necessary support for pregnant women to ensure optimal health and development for the mother and fetus.

The quality of hospital services will affect patient satisfaction and also their loyalty in using these facilities and the rapid development of health services currently requires hospital managers to run their business well. in the hospital. This study uses the method of literature review (literature review) with search engines used in literature searches including Google Scholar and Research gate with the keywords Service Quality Improvement, Lean Six Sigma, Hospitals. The resulting articles were selected based on publications published between 2018 and 2023. The results showed that the application of lean six sigma in hospitals in improving the quality of their services can be carried out through the DMAIC (Define, Measure, Analyze, Improve, Control) approach. The conclusions of this study indicate that the application of lean six sigma can reduce difficulties, increase speed, and separate activities that have added value or value added from activities that have no added value or non-value added in hospitals, such as improving service quality by setting priorities by according to the highest gap required by the patient.

The rapid development of the Haji and Umrah Travel Bureau industry at this time requires that a Haji and Umrah travel agency company must have the ability to compete. To address this, every Haji and Umrah travel agency company is required to improve its strategy in marketing its products. Because the implementation of an effective marketing strategy is one of the ways in which companies can distribute Haji/Umroh package products that suit the needs and demands of pilgrims. The purpose of this research is to analyze the marketing strategy for Haji and Umrah package products at Rizkia Tour & Travel Bukittinggi Branch. This study uses qualitative methods and belongs to field research with semi-structured interviews and documentation as data collection techniques. The findings from this study are that prospective pilgrims and Umrah pilgrims make choices about Umrah and Haji packages with considerations such as the type of Haji/Umrah packages, affordable Umrah and Haji package prices, comfort while traveling Umrah/Haji and so on.    

The development of information technology supported by the rapid use of the Internet has created a number of fintechs that will make it easier for people to access financial services digitally. The aim of this research is to know the role of fintech against financial inclusion in UMKM in Banyumas. This research uses the method of literature study, by exploring and examining the results of previous research findings. The results of this research explain that financial technology can have a positive impact in increasing inclusive finance on UMKM in Banyumas.    

Evaluation is part of the learning process which as a whole cannot be separated from teaching activities, carrying out evaluations carried out in educational activities has a very important meaning, because evaluation is a measuring instrument or process to find out the level of success achieved by students at zas teaching materials or the materials that have been delivered, so that with an evaluation, the objectives of learning will be seen accurately and convincingly. Program evaluation is a series of activities carried out deliberately and carefully to determine the level of implementation or the success of a program by knowing the effectiveness of each each component, both for the ongoing program and past programs. Character education can be referred to as moral education. Moral education, if successfully achieved, can form a good personality in accordance with Islamic religious teachings regarding the basic morals, ethics, character, good habits that produce changes in the spiritual and physical development of students

Research on the influence of business and entrepreneurial characteristics on the general performance of the fisheries processing industry is more specifically reviewed and also researched from an area in Sulawesi, more precisely South Sulawesi Indonesia's large capture fisheries potential can be used as an opportunity to build a fish processing industry, especially in South Sulawesi Province which has a spatial structure policy that supports the fisheries subsector as a superior subsector. Based on the SWOT analysis, strategies that can be applied to encourage the development of the fish processing industry in South Sulawesi Province include strengthening integrated fish processing groups, utilizing and maintaining available catch handling facilities, developing market reach, facilitating administrative access to the establishment of fish processing industries, and increasing the competitiveness of production volumes of fishermen's catches in South Sulawesi Province.South Sulawesi has a specificity in superior products and the quality of human resources, so the policies implemented in the national are not necessarily suitable for South Sulawesi. An appropriate and comprehensive strategy for the development of MSME iin the fisheries processing industry in order to improve their performance in South Sulawesi Province needs to be determined using a way that is in accordance with realistic circumstances and can be applied in reality.

This study describes the role of UNDP in the country of Myanmar in an effort to help overcome the problem of poverty. By providing various assistance in terms of economic, social, and political. In accordance with UNDP's goal of focusing on sustainable development. The method used in this research is descriptive research with a qualitative approach. Secondary Data Sources data collection techniques with observation. In this research, the parties involved are UNDP and the state of Myanmar through humanitarian organization relations. The results of this study indicate that the role played by UNDP is to support the recovery of micro and small businesses, rebuild local village infrastructure including water and energy, provide individual skills especially to improve the quality of human resources.