Publication Search

This study aims to determine the effect of the Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sample in this study was a Health Company using the Purposive Sampling technique so that 19 companies were obtained with 4 years of observation (76 observation data) that met the criteria. The analysis method used in this study is the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of SPSS V30 For Windows software. Data collection methods are by documentation and literature study. The results of the study concluded that partially opportunity has an effect and pressure, rationalization, capability, arrogance and collusion do not affect financial statement fraud. Simultaneously pressure, opportunity, rationalization, capability, arrogance and collusion affect financial statement fraud.

Adolescence is a crucial stage in individual development, where high school students often face emotional challenges that arise due to physical, psychological and social changes. Unfortunately, many teenagers do not have adequate emotional regulation skills, so they are vulnerable to experiencing difficulties in managing stress, resolving conflicts, or making wise decisions. This limited understanding of emotional regulation can have an impact on mental well-being, triggering impulsive behavior, low motivation to learn, and disruption in interpersonal relationships. Through outreach educational programs, high school students can be given practical knowledge and skills to strengthen emotional regulation abilities. This program is designed to help students recognize their emotions, develop more adaptive management strategies, and improve their ability to deal with everyday stress. With an interactive approach and in line with students' needs, this program is expected to be able to improve emotional well-being while helping students manage their emotions effectively.

Plastic waste and the limited amount of agricultural land are big problems for the community, especially in rural areas such as Kayuares Hamlet and Ringinanom Village. The aim of this research is to develop a verticulture technique that uses used bottles to optimize the home yard. Tidar University KKN students provided instruction, training and implementation of a verticulture system using used bottles and PVC pipes. The results of the event show that people are more aware of the importance of using yards and managing plastic waste. In addition, a successfully implemented verticulture system increases land use efficiency and produces vegetable harvests that can help family food security by up to 70%. Limited water resources, high initial costs, and ongoing need for assistance are the main problems in implementing this method. The used bottle-based verticulture system allows communities to continue to develop sustainable agricultural methods that are environmentally friendly and economically profitable.

Supplement is a product that contains additional nutrients to complement food, generally containing one or more nutrients, like vitamins, minerals, amino acids, fiber, and fatty acids, are usually prepared in the form of tablets, capsules, or liquids like syrup. Supplements can help improve nutrition, The purpose of this review is to analyze the effectiveness and safety of using health supplements in preventing and overcoming nutritional deficiencies and improving the quality of life of individuals in this analysis is based on a literature review from the online platform used, namely google scholar and semantic. The results of the journal review in this article show that supplements, such as mangosteen effervescent tablets, vitamin C, and stevia, have significant benefits for health, including improving immunity, managing diabetes, and supporting disease recovery. Education and socialization succeeded in improving people's understanding of the wise use of supplements, with age, knowledge, and socioeconomic conditions influencing consumption behavior.

This research aims to analyze the effect of using time board media in increasing students' conceptual understanding of time material in class 1 of SD Negeri 104202 Bandar Setia. The background to this research stems from students' low understanding of the concept of time due to learning methods that are still abstract. The research method used is Classroom Action Research (PTK) with the Kemmis and McTaggart model which consists of two cycles. Each cycle includes planning, implementation, observation, and reflection. The research results show that the use of time board media can significantly increase students' understanding of the concept of time. In pre-action, only 24.1% of students achieved good understanding, whereas after implementing time board media in the second cycle, this percentage increased to 72.4%. This increase shows that the time board media is effective in helping students understand the concept of time concretely. Thus, the use of time board media is recommended as an innovative learning strategy in increasing understanding of mathematical concepts in early grade students.

The utilization of technology in education has been increasingly developed, one of which is the use of chatbots in mathematics learning in elementary schools. This study aims to analyze the impact of chatbot usage on students' understanding of mathematics, learning independence, and time management. This research uses the Systematic Literature Review (SLR) method by reviewing various recent studies related to the implementation of chatbots in learning. The findings indicate that the use of chatbots can enhance students' understanding of mathematical concepts, strengthen learning independence, and help students manage their learning time more effectively. Chatbots provide opportunities for students to learn independently, give real-time feedback, and offer flexibility in learning time. The implications of this research emphasize the importance of integrating technology, specifically chatbots, to support more interactive and adaptive mathematics learning in elementary schools. The study also provides recommendations for further development of educational technology to improve the quality of future learning.

Indonesian people mostly tend to ignore health, especially dengue fever because the symptoms that arise are similar to common fever, this causes people with common fever symptoms to be reluctant to see a doctor. This study aims to help the public recognize the symptoms of dengue fever early by using the implementation of the fuzzy method in the dengue fever disease diagnosis system that uses specific datasets as a reference. Mamdani's fuzzy method, which is based on linguistic frameworks and fuzzy concepts, allows for the management of knowledge from experts for intuitive decision-making. The test results using the Confusion Matrix, the system showed an accuracy of 92.8%, an average precision of 90.6%, a recall of 95.8%, and an F1-Score of 92.6%, with an effectiveness value of 100%. This study proves that the system is able to provide information about dengue fever, diagnose based on symptoms, and offer solutions for its treatment.

The use of digital technology in financial management has rapidly developed, with financial management applications, fintech services, and digital banking platforms becoming increasingly popular, including in Indonesia. This study aims to identify the benefits and challenges faced by society in adopting digital technology for financial management. The results show that digital technology provides broader access to financial services, enhances financial literacy, and facilitates efficient budget and investment management. Additionally, fintech helps SMEs access financing. However, challenges such as low digital literacy, data security issues, and limited access to technology in certain areas remain significant barriers. Therefore, educational programs and financial inclusion policies are necessary to maximize the potential of digital technology in financial management. Overall, digital technology can have a positive impact on financial management in society, provided that risks are mitigated, and accessibility is improved.

Understanding the role of representative speech acts in educational videos on digital platforms is important to be recognized by the wider community. This study aims to analyze and identify various types of representative speech acts in a collection of educational videos on Neuron's YouTube channel. This research examines the representative speech acts of stating, expressing, mentioning, informing, demanding, suggesting, explaining, speculating, and giving examples contained in the video collection. This research uses two approaches, namely a qualitative descriptive methodological approach and a theoretical approach in the form of pragmatic analysis. The data collection methods used are the free listening method and the note-taking method. While in analyzing the data using agih method. Data presentation uses formal and informal methods. The result shows that there are 36 representative speeches stating, 22 representative speeches expressing, 12 representative speeches mentioning, 39 representative speeches informing, 18 representative speeches demanding, 12 representative speeches suggesting, 28 representative speeches explaining, 15 speculating, and 13 representative speeches giving examples. The total data found in the collection of psychology education videos on Neuron's YouTube channel amounted to 195 data. This research is useful in helping students, researchers, and the general public to better understand representative speech acts.

Malnutrition remains a significant public health challenge, particularly in developing countries like Indonesia. Tempeh, a fermented soybean product, is highly nutritious and has the potential to address malnutrition. The fermentation process by Rhizopus oligosporus enhances the bioavailability of essential nutrients such as protein, iron, and vitamin B12, which are crucial for growth and development. Additionally, tempeh contains natural prebiotics and probiotics that support digestive health and improve nutrient absorption. A literature review in this study indicates that regular consumption of tempeh can help improve nutritional status, particularly among vulnerable groups such as children and pregnant women. With its affordability and wide availability, tempeh serves as a sustainable food solution that can be optimized to reduce malnutrition rates in Indonesia.

The purpose of this community service project is to train kindergarten teachers who belong to the Abimanyu and Banowati groups in waste sorting. The Community Based Participatory Research (CBPR) approach is used to carry out community service. Using this approach, kindergarten teachers and researchers work together to teach kids how to sort waste. Since waste sorting is a novel approach to waste management, it needs to be promoted and established in society, particularly among students. Most of the kindergarten teachers who took part in the program had never instructed their kids in waste sorting. Teachers of kindergarten received instruction on how to segregate waste in bins with red, yellow, and green lids. Kindergarten teachers can more easily teach sorting bins with colored lids to their kids. By imparting good values linked to teaching discipline, upholding cleanliness, and recognizing the health of their pupils, waste sorting training helps kindergarten teachers understand the significance of waste sorting.

The role of parents is an important factor in the process of child development. Parents play a role in ensuring that children are healthy and safe by providing facilities and infrastructure to develop social skills and character and media to instill social and cultural values ​​as early as possible. Parents provide affection, acceptance, appreciation, recognition, and direction or guidance to their children. The relationship between parents and children is very important for building trust in others and themselves. It can also help the child's social, emotional and cognitive development. Research shows that a warm, open and communicative parent-child relationship; having reasonable age limits; and communicating why children should not do something will increase self-confidence and achievement in school and society.

Law has a regulatory and coercive nature, which means that everyone must obey the existing orders and prohibitions to maintain order and justice in society. The main purpose of law is to create order and justice. The legal research method is a way used to study legal rules and their application. This research is usually conducted with a scientific approach, namely looking for relevant data to answer existing problems. One method used is qualitative research, where researchers examine existing legal literature or sources to understand legal concepts more deeply. In legal research, there are two main approaches: first, studying the legal texts themselves normative studies, and second, seeing how the law is applied in society empirical approaches. These two approaches help us understand the law from a theoretical and practical perspective.

This research aims to identify the nature of the cash flow statement, methods of preparing it and its indicators. Identify the nature of profitability and explain its indicators, shed light on the topic of predicting the financial distress of economic units, the causes of distress and ways to treat it, and use cash flow and profitability indicators to help predict the financial distress of Iraqi industrial companies listed on the Iraq Stock Exchange in the second and third years preceding the financial distress. The research community is represented by the industrial companies listed on the Iraq Stock Exchange, which number (21) companies until January 2023, while the study sample is the Iraqi Engineering Works Company in order to apply the current research in it. The research reached several conclusions, the most important of which was that the increase in cases of financial distress to which Iraqi industrial companies are exposed is due to the lack of instructions or directives specific to the industrial sector and the failure to use financial indicators through quantitative methods and methods to predict financial distress before it occurs, and to determine what the financial position will be in the future.

This research seeks to find an approach between modern trends in management accounting and cost reduction. The research problem was represented by a number of questions with the aim of identifying the intellectual and applied frameworks of its variables, and then diagnosing the level of interest in it in the field, as well as identifying the appropriate procedures by the company. Three main hypotheses were developed to measure the level of correlation and influence between the research variables. The research was conducted in Al-Enjaz Juice Manufacturing Company as a field for research and testing its hypotheses. The target cost method, the cost method based on activities, and the balanced scorecard method were adopted. The research used many statistical methods in the analysis, such as standard deviations, arithmetic averages, with the help of statistical programs (SPSS.var.29). A set of results was reached, the most important of which is the existence of a correlation relationship and the influence of modern management accounting applications in reducing costs

Indonesian is the national language used as the main means of communication in everyday life, both in education, government, and in the mass media. In this context, literacy methods are important to be applied in the process of learning Indonesian. Indonesian language education at the Senior High School (SMA) level plays an important role in shaping students' literacy skills, both in reading, writing, speaking, and listening. One of the main objectives of learning Indonesian is to develop effective communication skills and improve literacy skills that can support students' academic success and daily lives. The application of appropriate literacy methods is very necessary to help improve the quality of Indonesian language learning. Literacy methods in learning Indonesian can encourage students to be more active in reading, writing, and thinking critically. With the right method, students not only master Indonesian language material, but are also able to apply literacy skills in various life contexts. This study aims to apply literacy methods in learning Indonesian at SMA Negeri Restorasi Doreng. Literacy as the ability to understand, criticize, and produce texts has an important role in improving students' competence in language. The methods applied in this study involve various literacy techniques, such as critical reading, creative writing, and text-based discussions. This research was conducted with a qualitative approach through observation, interviews, and document analysis. The results of the study indicate that the application of literacy methods can improve students' understanding of Indonesian language materials, enrich vocabulary, and hone their writing and speaking skills. In addition, the application of this method also succeeded in building more active student involvement in the learning process. Thus, the literacy method can be used as an alternative to improve the quality of Indonesian language learning at the high school level.

This research aims to describe the portrait of women from the perspective of patriarchal culture who are always considered to be in an inferior position, and experience various acts of discrimination in the domestic and public spheres. These acts of discrimination take the form of marginalization, subordination and repression which are represented by female characters in the literary works La Barka and Nayla. The type of research used is qualitative descriptive research. This research uses a feminist literary criticism approach. The data in this research is in the form of exposure to words, sentences, dialogue and helping which reflect patriarchal domination in the form of marginalization, subordination and repression experienced by the female characters in La Barka and Nayla. The data source in this research is the literary work entitled La Barka by Nh. Dini and Nayla by Djenar Maesa Ayu. Based on the results of data analysis and research findings, it was concluded that in La Barka and Nayla data was found regarding (1) patriarchal domination in the form of marginalization, (2) patriarchal domination in the form of subordination, and (3) patriarchal domination in the form of repression.  

Climate change is a global challenge that is becoming more urgent for countries around the world to anticipate its negative impacts. Especially for archipelagic countries, including Indonesia, the impact of climate change such as rising sea levels cannot be underestimated because it leads to sovereignty issues. In the context of sovereignty, this research tries to analyze the impact of climate change on Indonesia's national sovereignty in relation to international law by focusing on three main topics, namely the perspective of international law on a country's maritime territory, the impact of climate change on Indonesia's sovereignty, and actions that can be taken to avoid the negative effects of climate change. The conclusion of this research shows that Indonesia is facing complex legal challenges in dealing with the impacts of climate change where international law has not provided arrangements related to the sovereignty of archipelagic states if climate change causes the islands that are part of the country to sink. However, advocating for the application of the principle of baseline permanence can help Indonesia protect its maritime interests in the midst of global climate change.

This study aims to analyze the role of the Bestari learning community in enhancing the pedagogical competence of teachers at SMKN Campalagian, Luyo District, Polewali Mandar Regency. This qualitative research uses a descriptive approach. The subjects of the study include the head of the learning community, the school principal, two IPAS subject teachers, and two vocational subject teachers who are also members of the Bestari community. Data were collected through interviews, observations, and documentation, while data analysis involved data reduction, presentation, and conclusion drawing/verification. The results show that the Bestari learning community significantly contributes to improving teachers' pedagogical competence. Through intensive collaboration, relevant training, and deep reflection, teachers have become more confident and innovative in addressing educational challenges. Strategic solutions, such as fostering collaboration, promoting the use of technology, and strengthening the community’s role, helped overcome the challenges teachers faced in the classroom. This initiative not only bolstered teachers’ ability to design and implement effective teaching strategies but also empowered them to adapt to changes in the educational landscape, significantly improving their overall pedagogical skills.

This research is classroom action research that aims to improve the learning outcomes of Integrated Social Sciences through the application of differentiated learning in grade VII students of UPT SMPN Satap Pulo Bembe No. 29 Selayar Islands. The subject of this study is a student of grade VII UPT SMPN Satap Pulo Bembe No. 29 with a total of 12 students consisting of 7 male students and 5 female students. This research was carried out in two cycles, namely cycle I which was carried out 3 meetings (the first and second meetings for the learning process and the third meeting for Integrated Social Studies learning outcome assessment activities) and cycle II was also carried out 3 meetings. The two cycles were carried out for 2 months plus summarizing all existing research results. The results of the study show that the application of differentiated learning has succeeded in significantly improving student learning outcomes. In the first cycle, 50% of students have not reached the completion score, but in the second cycle, the number of students who did not complete the score decreased drastically to only 8%, while the number of students who achieved the completion score increased to 92%. This shows that differentiated learning is effective in overcoming academic gaps between students and improving their achievement of learning outcomes. In addition to improving learning outcomes, differentiated learning has also been proven to be effective in increasing student activity. In the first cycle, the average student activity only reached 68%, showing that even though some students are already active, there are still many who lack participation. After the implementation of a more optimal differentiated learning strategy in cycle II, student activity increased significantly to 87%. This shows that the differentiated learning approach not only helps students in understanding the material, but also increases their engagement in the learning process. The application of differentiated learning in cycle II resulted in a significant increase in learning outcomes and student activity, which shows the success of this strategy in meeting the diverse learning needs of students.