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This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.

The practice of overclaiming in the skincare industry, particularly through e-commerce platforms, has emerged as a critical concern in the realm of consumer protection law. Misleading product claims, especially regarding active ingredients such as retinol, can not only compromise consumer trust but also pose health risks. This study aims to analyze the legal responsibility of business actors in cases of exaggerated product claims, with a focus on the ElsheSkin case, in which the retinol content was scientifically proven to differ significantly from what was stated on the product label. Employing a juridical-normative and descriptive-analytical approach, this study uses secondary data derived from relevant legislation, expert commentary, regulatory standards, and digital media content. The findings indicate that ElsheSkin’s mislabeling constitutes a violation of the principle of transparency and the right of consumers to obtain accurate product information as regulated in Indonesian consumer protection law, particularly Law No. 8 of 1999. Despite the violation, ElsheSkin displayed a degree of legal and ethical responsibility by conducting a product recall, offering compensation to affected consumers, issuing a public apology, and initiating improvements to internal quality control mechanisms. The case underscores the urgent need for stronger regulatory oversight in the digital marketplace, especially in the skincare sector, where scientific claims can be easily manipulated for marketing gain. It also emphasizes the importance of enhancing public awareness and education regarding product ingredients and their actual effects. In conclusion, while business actors are legally bound to ensure the accuracy of product information, there must also be a collaborative effort between regulators, companies, and consumers to create a more transparent and trustworthy digital commercial environment.  

Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

This study aims to determine the influence of factors in the fraud hexagon theory on the potential for fraud, which is described through the variables of compensation suitability, competence, organizational culture, effectiveness of internal control systems, and leadership style. Fraud hexagon theory is a development of the fraud triangle and fraud diamond theories, which emphasize six main elements that cause fraud, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. This theory is relevant to describe various internal factors that can encourage fraudulent behavior, especially in the public sector. This study uses a quantitative approach with multiple linear regression analysis methods and is processed using SPSS software version 30. The population in this study are apparatus or village employees who work throughout the Mojoroto District, Kediri City. The sampling technique uses a purposive sampling method, with predetermined criteria. The selection process resulted in 42 respondents, consisting of the Village Head, Village Secretary, and Village Treasurer, who play important roles in administrative and financial management at the village level. Data were collected through closed-ended questionnaires distributed directly to respondents and analyzed to determine the relationship between the independent and dependent variables. The analysis results showed that partially, only the effectiveness of the internal control system and leadership style significantly influenced the potential for fraud. This indicates that strengthening the internal control system and transparent and accountable leadership can minimize fraudulent activities. Meanwhile, the variables of compensation suitability, competence, organizational culture, and unethical behavior did not show significant effects individually. However, simultaneously, all of these variables were proven to significantly influence the potential for fraud. Thus, fraud prevention must be carried out holistically by considering all aspects contained in the fraud hexagon theory.

This study aims to explore and analyze the implementation of internal control mechanisms within Ministries/Agencies that received a disclaimer opinion on their audited financial statements. It also examines the form of financial transparency applied by these institutions in the preparation of their financial reports. The research focuses on the role of government internal audits in two institutions: the Ministry of Marine Affairs and Fisheries and the Indonesian Maritime Security Agency (BAKAMLA), utilizing a qualitative literature synthesis approach. The research method employs a descriptive qualitative design. Based on the findings, it is concluded that the lack of supervision by internal auditors and the Supreme Audit Agency (BPK) over these two institutions stems from several factors: limited competence and capacity of internal auditors, weak internal control systems and structures, lack of auditor independence, and inadequate routine monitoring and evaluation. Furthermore, in preparing financial reports, Ministries and Agencies are required to adopt financial transparency practices by preparing financial statements in accordance with Government Accounting Standards (SAP), disclosing complete notes to financial statements, and utilizing transparent and integrated financial applications.

Engine overheating is a critical condition that can cause damage to internal components, reduce operational efficiency, and lead to overall system failure. The absence of an automatic protection system is one of the primary factors contributing to damage. This study aims to design and test a temperature sensor-based safety device that can automatically cut off the engine's working system when the temperature exceeds the safe limit. The method used is descriptive statistical analysis to evaluate the effect of independent variables (operational time duration and workload) on the dependent variable (coolant temperature). The system was tested through water heating simulation using an electric heater and controlled by an Arduino Nano microcontroller, a MAX6675 temperature sensor. Testing was carried out with variations in power load (150, 300, 450, 600, and 750 Watts) and operational duration (20, 40, and 60 minutes). Temperature data were collected and analyzed using ANOVA to determine the effect of load and time on temperature increase. The results showed that the temperature increased significantly with increasing power load, with temperatures approaching 100°C at loads ≥450 Watts in less than 20 minutes. The load variable shows a significant effect on temperature (p < 0.05), while the duration of time shows a nonlinear but not statistically significant upward trend. The safety device is proven to be able to automatically disconnect the system when the temperature reaches the specified maximum limit, thus effectively preventing engine damage due to overheating.

This study explores the influence of locus of control on junior high school students’ creative mathematical thinking and its implications for instructional strategies. Using a quantitative approach with a descriptive correlational method, 16 eighth-grade students from various Jakarta schools participated. The research instruments consisted of a questionnaire and a creative thinking test. The Shapiro-Wilk normality test indicated that the data were not normally distributed, prompting the use of the Wilcoxon non-parametric test. The findings revealed a significant relationship between locus of control and students’ creative thinking abilities (p = 0.013 < 0.05). These results highlight the importance of strengthening internal control beliefs to foster creativity in mathematical problem-solving.

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

This study aims to determine the effect of self-efficacy, self-esteem, and self-control on employee performance at the Lubuklinggau City Transportation Agency, and to test the role of self-esteem as a moderating variable. The problem of this study is based on the phenomenon of decreasing employee performance productivity caused by the inability of employees to complete tasks independently, lack of motivation, and suboptimal teamwork. This study uses a quantitative method with an associative design. The sample in this study were 56 State Civil Apparatus (ASN) employees who were selected purposively. Data collection techniques were carried out through observation, questionnaires, interviews, and documentation. Data were analyzed using regression analysis with the help of statistical software. The results of the study showed that self-efficacy, self-esteem, and self-control had a significant effect on employee performance. In addition, self-esteem was proven to be able to moderate the relationship between self-efficacy and self-control on employee performance. These findings indicate that internal psychological factors play a very important role in supporting optimal employee performance in government organizations

Profitability, measured by Return on Asset (ROA), is a key indicator for assessing the performance and resilience of the banking sector. During the 2019–2023 period, the Indonesian banking sector faced significant pressure from the COVID-19 pandemic, which impacted asset quality and financial performance. This study aims to analyze the simultaneous and partial effects of Non-Performing Loan (NPL), the BI Rate, inflation, Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on the ROA of commercial banks in Indonesia. This research employs a quantitative approach using monthly secondary data from 2019 to 2023. The analysis was conducted using Robust Least Squares (RLS) with M-estimation, a Wald test for simultaneous significance, and a z-statistic for partial tests. The results indicate that, simultaneously, the five independent variables have a significant effect on ROA with a significance value of 0,000 and a coefficient of determination of 67,1 percent. Partially, NPL has a significant negative effect on ROA, while NIM, CAR, and inflation have significant positive effects. The BI Rate shows no significant influence. The implications of these findings highlight the managerial importance of strengthening credit risk management to control NPL, enhancing intermediation efficiency to maintain a healthy NIM, and preserving capital adequacy. From a policy perspective, these results justify the continued strengthening of prudential supervision over banks' internal ratios by financial authorities. Furthermore, the insignificance of the BI Rate suggests that the monetary policy transmission to bank profitability is indirect, necessitating a focus on internal factors to maintain the stability of the banking sector.

Airport security is a vital component in maintaining the stability of air transportation systems. Although scanning technologies and access control systems have significantly advanced, the potential threat posed by internal actors remains an unresolved vulnerability. This study aims to examine the feasibility of integrating artificial intelligence (AI) technologies to detect threat intentions through gesture and body temperature analysis, with a specific focus on the apron zone a highly vulnerable area of the airport. Utilizing a hypothetical scenario based on the Red Team method, this study maps potential breach pathways conducted by individuals with authorized access. The findings suggest that the integration of computer vision, thermal imaging, and behavioral profiling has the potential to identify anomalous behaviors indicative of malicious intent. This research highlights the importance of combining technological approaches with human-centered security strategies to develop a more adaptive and accurate predictive security system.

Penelitian ini memiliki tujuan untuk menganalisis apakah peran Satuan Pengawas Internal (SPI) dan penerapan internal control memiliki pengaruh terhadap pencapaian good university governance (GUG) pada salah satu perguruan tinggi negeri di kota Semarang dengan jumlah responden sebanyak 50 orang yang terdiri dari manajer dan supervisor di masing- masing unit serta seluruh auditor SPI di perguruan tinggi. Analisis dilakukan dengan menggunakan uji kualitas data dan uji hipotesis dengan SPSS 27. Hasil dari penelitian ini menunjukkan Satuan Pengawas Internal tidak memiliki pengaruh terhadap GUG. Dukungan manajemen, jumlah auditor SPI, dan besarnya ruang lingkup perguruan tinggi bisa menjadi salah satu faktor yang mempengaruhi peran SPI terhadap pencapaian GUG. Sedangkan untuk internal control memiliki pengaruh dalam pencapaian good university governance yang artinya semakin kuat pengendalian internal pada perguruan tinggi, maka penerapan prinsip-prinsip GUG juga semakin baik.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

White-collar crime poses significant threats to corporate integrity and economic stability, particularly in emerging markets where governance structures may be less developed. This study examines the effectiveness of corporate governance mechanisms in preventing white-collar crime in emerging market contexts. Using a mixed-methods approach combining quantitative analysis of 240 publicly listed companies across five emerging markets and qualitative case study analysis of 25 corporate fraud cases, this research evaluates the relationship between governance mechanisms and crime prevention effectiveness. The study reveals that strong board independence (β = -0.312, p < 0.001), robust internal audit functions (β = -0.267, p < 0.01), and comprehensive compliance programs (β = -0.298, p < 0.001) significantly reduce white-collar crime incidence. Companies with comprehensive governance frameworks show 58% lower fraud rates compared to those with weak governance structures. The research concludes that emerging markets can significantly reduce white-collar crime through strategic implementation of governance mechanisms, particularly emphasizing board independence, internal controls strengthening, and compliance culture development.

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.  

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

The phenomenon of gang fights between groups has become a serious problem for all parties. Gang fights reflect the fragility of social control and the weak internalization of values of discipline and tolerance among teenagers. In addition, the cause of gang fights carried out by a number of students is based on pride and environmental influences that encourage them to engage in deviant behavior or even criminal acts. This study aims to describe the definition and characteristics of gang fights, examine gang fights as a form of social deviance, and identify the social deviance impacts caused by gang fights. This study uses a qualitative approach. Data collection was conducted through in-depth interviews and literature review. The study concluded that forms of social deviance such as gang fights are learned through intensive social interaction within peer groups, as explained by Differential Association Theory. Thus, gang fights as deviant behavior do not simply arise spontaneously, but are the result of a continuous social learning process in a supportive environment, where values of violence and group solidarity are formed and passed down from one individual to another.