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The purpose of this study is to investigate the connection between the probability of financial statement fraud and the components of the Fraud Hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion. Additionally, we examine how Environmental, Social, and Governance (ESG) Disclosure functions as a moderator. Banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 are the subject of this study. We make use of secondary data gathered from business sustainability and annual reports. Purposive sampling was used to choose the bank sample depending on the completeness of the data. We use the Partial Least Squares (PLS) method of Structural Equation Modeling (SEM), which works well for evaluating models with complex variables, for the analysis. The results of this study are expected to provide insights into how each element of the Fraud Hexagon contributes to financial statement fraud and how ESG Disclosure can mitigate these risks.

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.

Agrarian conflicts in Lampung illustrate that land disputes are not only about ownership but also about how language shapes public perceptions of power and justice. This study aims to explain the changing patterns of media reporting on agrarian conflicts and the social meanings emerging from these changes. The research uses a descriptive qualitative approach with Fairclough’s critical discourse analysis and Lederach’s conflict transformation theory. Data were obtained from online news reports on agrarian conflicts in Lampung published between 2010 and 2025. The results show that earlier reports emphasized control and security, while later coverage shifted toward issues of justice, land rights, and community recognition. This change indicates that language in media reporting plays a crucial role in transforming public perspectives from a logic of authority toward a consciousness of justice and humanity. The study highlights the importance of fair and empathetic public communication as a foundation for peaceful and sustainable conflict resolution.

This study examines the factors that cause fraud in financial reporting. The study analyzed 195 data points from 39 financial institutions listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023 using a purposive sampling technique. The research applied multiple linear regression analysis to analyze the impact of governance independence and performance variables on the likelihood of fraudulent financial reporting. The independent variables include financial targets assessed by profitability (return on assets [ROA]), financial stability measured by changes in assets, external pressure measured by the debt-to-equity ratio (DER), and the proportion of independent commissioners as a measure of good corporate governance. The study proves that financial targets affect fraudulent financial reporting, while financial stability, external pressure, and independent commissioners do not influence fraudulent financial reporting. The findings of this study provide valuable insights for regulators, investors, and management to enhance oversight and reduce the risk of fraud in the banking sector.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

This study examines the influence of foreign ownership, return on assets (ROA), and firm size on environmental, social, and governance (ESG) disclosure among energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample was selected through purposive sampling, including firms that consistently published annual and sustainability reports in accordance with the Global Reporting Initiative (GRI) standards. ESG disclosure was measured as the proportion of disclosed GRI indicators to the total applicable indicators. Multiple linear regression analysis shows that foreign ownership and firm size significantly enhance ESG disclosure, while ROA has no significant effect. These results support legitimacy theory, suggesting that companies increase ESG transparency primarily to secure societal acceptance and maintain their social license to operate. In the energy sector, where environmental sensitivity and public scrutiny are high, ownership structure and firm scale emerge as stronger determinants of ESG disclosure than short-term profitability.

This study conducts sentiment analysis of Indonesian user reviews of the CapCut application using IndoBERT and compares two evaluation schemes: a single 80/20 train–test split and stratified 5-fold cross-validation (k=5). A total of 1,048,575 reviews were collected from the Google Play Store through web scraping and labeled into three sentiment classes based on rating: negative (1–2), neutral (3), and positive (4–5). After preprocessing—cleaning, case folding, banned-word removal, normalization—and duplicate removal, 517,962 reviews were retained. IndoBERT Base P1 was fine-tuned using fixed hyperparameters (batch size 32, learning rate 2e-5, up to 4 epochs, early stopping patience 2), while undersampling was applied to the training set to address class imbalance. Performance was assessed using accuracy, precision, recall, F1-score, and ROC-AUC, supported by confusion matrix and ROC-curve visualizations. The single split achieved an accuracy of 0.756, whereas cross-validation produced a mean accuracy of 0.740. Across both schemes, the positive class achieved the best performance (F1-score 0.850; ROC-AUC 0.918–0.919), while the neutral class remained the most challenging (precision 0.198–0.206; F1-score 0.280–0.283). Overall, cross-validation is recommended for reporting because it reduces dependence on a single partition and provides a more representative estimate across multiple splits.

Magnetic resonance imaging (MRI) provides rich anatomical contrast for brain tumor assessment, yet routine interpretation remains time-intensive and demands high precision. This work develops a pipeline for four-class brain MRI image classification (glioma, meningioma, pituitary tumor, and no tumor) by combining automated brain-region cropping, data augmentation, and transfer learning with EfficientNetB1. Experimental results demonstrate exceptional performance, achieving an overall accuracy of 0.99 (99%) on the test set. Specifically, the model reached an F1-score of 1.00 for the no tumor class, 0.99 for pituitary, and 0.98 for both glioma and meningioma classes. Beyond reporting numerical performance, the study utilizes Grad-CAM heatmaps to verify that predictions rely on clinically plausible regions rather than spurious background cues. These results indicate that an efficiency-oriented backbone, paired with systematic preprocessing, can achieve reliable and interpretable performance for brain tumor classification tasks.

Posyandu (Integrated Health Post) is a public health facility that plays a vital role in providing health services for toddlers and pregnant women. However, data management and reporting often face challenges, such as limited access to information and errors in data recording. Therefore, this study aims to develop a Web-Based Posyandu Payolaumbu Service Information System using the CodeIgniter Framework to improve efficiency and accuracy in data management and reporting. In the development phase, a system requirements analysis and web-based application architecture design were conducted. The system implementation uses the CodeIgniter Framework as a framework to produce a faster, more efficient, and more reliable application. Proposed features include recording health data for toddlers and pregnant women, immunization schedules, weighing, and health reports. The results show that the Web-Based Posyandu Payolaumbu Service Information System can improve efficiency in recording and reporting health data. Users, including posyandu officers, midwives, and administrators, can easily access and manipulate data in real-time. Furthermore, this system helps improve service quality by providing more accurate and complete information on toddler health. In conclusion, the implementation of the Web-Based Posyandu Payolaumbu Service Information System using the CodeIgniter Framework provides significant benefits for data management and health services at Posyandu Payolaumbu. Suggestions for further development include maximizing system utilization, developing additional features, routine maintenance, and ongoing evaluation based on user feedback. With these steps, it is hoped that this system can contribute more effectively to improving the quality of health services at Posyandu and supporting comprehensive public health efforts.

This study aims to systematically analyze the influence of Work Family Conflict (WFC) and Work Life Balance (WLB) on employee performance through a Systematic Literature Review (SLR) approach. The increasing demands of work and family roles in modern organizational settings make these variables highly relevant in organizational behavior research. The SLR procedure was conducted based on guidelines by Kitchenham and Wahono, consisting of planning, conducting, and reporting stages. Literature searches were performed across several academic databases, including Google Scholar, Garuda Ristek, ResearchGate, and university journal portals, covering publications from 2020 to 2025. From a total of 5,992 identified articles, 28 studies met all inclusion and quality criteria and were reviewed in depth. The findings indicate that Work Family Conflict consistently exerts a negative effect on employee performance by increasing stress, reducing concentration, and impairing psychological well-being. Conversely, Work Life Balance demonstrates a significant positive influence on performance, as employees who successfully balance their professional and personal responsibilities tend to exhibit higher productivity, job satisfaction, and engagement. Furthermore, factors such as organizational support, flexible working arrangements, and job satisfaction are shown to mediate or moderate the relationship between WFC, WLB, and employee performance. This study contributes by mapping the latest empirical patterns and providing recommendations for organizations to develop supportive work policies that enhance employee well-being and sustainable performance.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

This qualitative study examines the Public Service Performance Gap at the Ponorogo Regency Transportation Agency (Dishub) in managing high-risk traffic assets, which stems from the failure to synergise Normative Governance with operational Public Asset Management (MAP). Utilising Edwards III's Policy Implementation Model and GG/NPS principles, the core finding indicates that synergy failure is mediated by a Reactive Bureaucratic Disposition. While Dishub adheres procedurally, asset maintenance is largely reactive—performed only after damage or public complaint—not preventive. This non-responsive attitude limits accountability to reporting outputs disconnected from physical service outcomes, leading to low service quality. The proposed substantive solution is to activate Community Involvement (NPS) as a key moderator, which is currently weak, by integrating Functional Participation into the agile MAP cycle. The research recommends an e-governance system with KPIs, where transparently integrated citizen reports automatically trigger work orders, creating external public accountability pressure that forces the reactive bureaucracy to act proactively.

This research examines the use of blockchain technology to support energy sustainability in urban areas. Blockchain offers transparency, security, and efficiency in recording and distributing energy data, potentially optimizing renewable energy use and reducing carbon emissions. The research method involves literature analysis and simulations of blockchain applications in urban energy systems. The results show that blockchain implementation can increase energy distribution efficiency by up to 20%, reduce data reporting time by up to 99%, and reduce carbon emissions by 50%. In conclusion, blockchain technology can be a strategic innovation in supporting the transition to a sustainable and environmentally friendly energy system.

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.