Publication Search

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

The development of information technology has transformed trade from traditional markets to digital platforms, including Cash on Delivery (COD) payment systems. This study analyzes the integration of the COD system with the istishna contract in online transactions (specifically on Shopee), its implementation mechanisms, and its validity according to Islamic jurisprudence (fiqh muamalah). The research method used a descriptive qualitative approach through digital observation and literature review. The focus of the study was on pre-order or custom product transactions made after a specification agreement between the buyer (mustashni') and seller (shani'). The results showed that the COD system is valid in the istishna contract because it allows for final payment upon receipt of the goods. This is in accordance with Sharia law as long as the product specifications are clear, the price is transparent, and the buyer's right to khiyar is fulfilled to ensure the goods conform to the contract. As long as it is free from riba (usury), gharar (gharar), and tadlis (tadlis), the COD method in istishna transactions reflects fairness, openness, and benefits for both parties in the digital economy ecosystem.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

This study examines the effectiveness of interactive digital platforms in improving student academic outcomes. The integration of digital platforms in education is becoming increasingly important, but challenges arise regarding educators' adaptation of technology. This study analyzes the effectiveness of platforms such as Kahoot and Padlet through a systematic literature review. The study identifies gaps in previous research that focused more on platform features than on learning outcomes and educator adaptation. Using a systematic literature review of 45 peer-reviewed articles (2019-2024), this study explores the relationship between platform interactivity, educator technology proficiency, and measurable academic improvement. Data analysis uses thematic coding to identify patterns in successful digital learning implementation. The results show that interactive platforms can improve academic performance by 15-25% if educators have adequate technological skills, but success rates decline without proper training. This study proposes a comprehensive framework that integrates platform effectiveness metrics with educator development strategies. Recommendations include structured technology training programs and standardized assessment protocols to measure the effectiveness of digital learning.

The right to immunity for advocates is an important instrument to ensure that advocates can practice their profession freely, especially in defending clients' interests in court, without being disturbed by legal threats. However, this right is not absolute and can be lost if the advocate violates the code of ethics or harms the dignity of the court, as in the case of Razman Arif Nasution, which raised questions about the balance between professional protection and ethical responsibility. This paper aims to examine the limits of the right to immunity for advocates in the context of violations of professional ethics, as well as explore its legal implications for the disciplinary mechanisms of advocate organizations. The method used is normative juridical, with a statute approach and a case study approach. The study findings indicate that advocate protection must still be linked to compliance with professional ethics, so that in practice disciplinary mechanisms have a strategic role in upholding professionalism.

The development of information technology has given rise to a new form of business transaction: the electronic contract. This contract form replaces the traditional process that requires a physical meeting between the parties. However, questions arise regarding the validity of e-contracts from the perspective of Indonesian civil law, specifically based on Article 1320 of the Indonesian Civil Code (KUHPerdata) and the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE). This research aims to analyze the validity of electronic contracts as legally binding agreements and to assess the extent to which the ITE Law can serve as their legal basis. Using a normative juridical legal research method, the research results show that e-contracts are valid and binding as long as they meet the requirements for the validity of an agreement under Article 1320 of the Civil Code, namely consent, capacity, a specific object, and a lawful cause. The ITE Law expands the recognition of electronic evidence and digital signatures as valid evidence in civil law. Thus, electronic contracts have the same legal force as conventional contracts, as long as they meet the principles of free will and the integrity of a reliable electronic system.

The plastic recycling industry generates wastewater that poses a potential threat to aquatic environments if not managed optimally. Performance evaluation of Wastewater Treatment Plants (WWTP) is typically conducted partially by comparing outlet parameters against effluent standards, often failing to depict water quality conditions holistically. Therefore, this study employs the Water Quality Index (WQI) approach using the Canadian Council of Ministers of the Environment (CCME) method to evaluate the performance of PT X's WWTP in East Java. This research utilized secondary data from inlet and outlet wastewater quality tests over 23 months (January 2024–November 2025), covering 10 parameters. Analysis was conducted by calculating removal efficiency and determining factors F1 (scope), F2 (frequency), and F3 (amplitude) as the basis for the WQI-CCME calculation. The results indicate that the WWTP achieved high efficiency (>80%) in reducing dominant parameters such as TSS, TDS, BOD, and COD. However, violations of effluent standards were still observed in certain parameters. The obtained WQI-CCME value was 69,30, categorized as "Fair" with a moderate level of violation. These findings demonstrate that although the WWTP meets regulatory standards, the WQI-CCME approach provides a more comprehensive assessment of performance. Optimization of advanced treatment units is recommended to improve effluent quality and sustainable WWTP performance.                                                                   

This study focuses on the development of pumpkin shortcake (Curcubita moschata) as a dessert innovation, utilizing the potential of Indonesia’s local food resources, which are highly nutritious and widely available. Pumpkin is well known for its high dietary fiber content that supports digestion, as well as its antioxidant properties that may reduce the risk of cancer and chronic diseases. While traditional shortcakes are commonly made with strawberries, this innovation aims to substitute conventional ingredients with pumpkin, thereby not only enhancing nutritional value but also supporting the local farming economy. The main objectives of this research are to identify the production process and formulation of pumpkin shortcake, evaluate consumer acceptance of the product, and analyze packaging and presentation strategies that enhance consumer appeal. The production process involved selection, washing, steaming, and pureeing of pumpkin, followed by weighing, mixing, molding, baking, cooling, filling, and cutting. The third experiment successfully produced a product that met all sensory criteria, including color, taste, texture, and aroma. A hedonic test involving 35 untrained panelists indicated that pumpkin shortcake with 25% liquid milk and 75% pumpkin (Code 731) was the most preferred, particularly in terms of taste and color, while the 50% milk and 50% pumpkin formulation (Code 281) was most favored for aroma and texture. The findings conclude that the formulation of pumpkin shortcake with 25% liquid milk and 75% pumpkin is the most accepted by consumers. Attractive packaging and presentation are also emphasized as essential strategies to enhance product appeal and market value.

This study aims to analyze the issue of online gambling in Indonesia and examine the urgency of extradition agreements as a legal instrument to prosecute online gambling operators who conduct their activities from abroad. Although gambling has been declared a criminal act under the Indonesian Criminal Code (KUHP) and the Electronic Information and Transactions Law (ITE Law), its enforcement has not been effective due to the transnational nature of this crime, in which gambling operators run their platforms from other countries, placing them beyond the direct reach of Indonesian jurisdiction. The research employs a normative legal methodology, examining statutory regulations, principles of criminal law, and relevant legal literature. The objects of study include the 1945 Constitution, the Criminal Code, and the ITE Law as the legal foundations for combating online gambling, as well as provisions concerning extradition within the framework of international cooperation. The findings indicate that although Indonesia normatively possesses legal grounds to prosecute perpetrators abroad through the principles of personality and protection, implementation remains hindered by state sovereignty and jurisdictional limits. Government efforts to block gambling websites have proven ineffective, as new sites continually emerge. Therefore, extradition agreements are essential and urgent as a solution to overcome jurisdictional barriers, enabling the transfer of offenders to Indonesia for prosecution and ensuring state protection for citizens from the harmful impacts of online gambling.

Background: The rapid development of blockchain technology and smart contracts has fundamentally transformed contractual relationships by shifting the role of human interpretation and enforcement toward automated, code-based, and decentralized systems. This transformation generates complex legal implications, particularly regarding the evolution of contractual liability, which is increasingly distributed and no longer centered on a single legal subject. Objective: This study aims to analyze the evolution of contractual liability in smart agreements and examine how such transformation affects the fundamental principles of traditional contract law within modern legal systems. Methods: This research employs a normative and conceptual legal approach, supported by an analysis of blockchain regulations across multiple jurisdictions, case studies of smart contract implementation, and a comparative legal analysis between civil law and common law systems, complemented by a multidisciplinary literature review. Results: The findings indicate that contractual liability in smart agreements has evolved from a centralized fault-based liability model to an algorithmic, distributed, and code-dependent liability structure within blockchain ecosystems. This evolution creates new legal challenges concerning the attribution of liability, legal certainty, and the limitation of judicial intervention in automated contractual arrangements. Furthermore, the study identifies a tension between technological efficiency and substantive legal justice, highlighting the need for adaptive legal frameworks capable of accommodating decentralized technologies while ensuring the protection of legal rights and accountability of involved parties.

This study applies the Mean Variance model, which aims to form an optimal portfolio composition in the health, property, and cyclical consumer sectors and combine the three sectors into one portfolio, then visualize its efficient frontier. This study analyzes the return profiles and compares the risks of each portfolio using alternative risk measures such as the Coefficient of Variation (CV), Value at Risk (VaR), and Conditional Value at Risk (CVaR). Daily closing price data for the three sectors listed on the Indonesia Stock Exchange (IDX) from March 2, 2020, to March 3, 2025, were used in this study. Stock selection was conducted using purposive sampling, followed by selecting seven stocks for optimization based on the lowest Coefficient of Variation (CV) value. Portfolio optimization analysis was conducted using the Python programming language with Visual Studio Code software. The findings of this study indicate that the combined portfolio incorporating the three sectors is the most efficient, with an expected return of 0.104%, standard deviation of 0.007, and alternative risk measures such as Coefficient of Variation (CV) 6.9328, Value at Risk (VaR) of -0.99%, and Conditional Value at Risk (CVaR) of -1.44%, which are lower than those of single-sector portfolios. Visualization of the efficient frontier curve confirms that the combined portfolio offers better results in terms of risk and return. The results of this study indicate that cross-sector diversification can significantly reduce risk and prevent significant losses.

This study aims to analyze the legal accountability of three judges of the Surabaya District Court who were proven to have been involved in bribery practices during the examination process of a case that resulted in the acquittal of Gregorius Ronald Tannur, the son of Edward Tannur, a former member of the Indonesian House of Representatives from the National Awakening Party (PKB). The study focuses on identifying the forms of legal responsibility that may be imposed on judges who receive bribes, as well as examining the abuse of judicial authority that influenced the issuance of the court decision. This research employs a normative juridical method using a statutory and case approach, through an analysis of Law Number 48 of 2009 on Judicial Power, Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 on the Eradication of Corruption Crimes, Decision of the Surabaya District Court Number 454/Pid.B/2024/PN SBY, and the Joint Decree of the Supreme Court and the Judicial Commission of 2009 concerning the Code of Ethics and Guidelines for Judicial Conduct. The findings indicate that judges proven to have accepted bribes may be subject to criminal sanctions in the form of imprisonment and/or fines, ethical sanctions imposed by the Judicial Commission, as well as administrative sanctions in the form of dishonorable dismissal, and that court decisions rendered by judges involved in bribery may be challenged through available legal remedies. This study underscores the importance of strengthening internal and external oversight mechanisms and enhancing transparency in judicial proceedings to maintain and restore public trust in the judiciary.

Objective– This article aims to comprehensively examine the main types of food crop pests and their attack patterns through a systematic literature review approach. The research focuses on the dynamics of pest attacks, changes in ecological patterns due to climate change, and advances in modern identification technology that enable more accurate early detection. This study also highlights the significance of new paradigms of pest identification based on artificial intelligence (AI), genomics, and landscape mapping in supporting food security at the regional and national levels. Design/methodology/approach– This study used the Systematic Literature Review (SLR) method for scientific publications from 2015–2025 from reputable sources such as Scopus, Web of Science, PubMed, ScienceDirect, SpringerLink, Taylor & Francis, Wiley, AGRIS, and Google Scholar. Of the 326 articles identified in the initial stage, 30 articles in English and Indonesian were selected through a screening process based on strict inclusion–exclusion criteria. All articles were then analyzed using thematic coding techniques to produce an in-depth, evidence-based synthesis. Findings– The study produced four key findings: (1) there are five dominant pests in global food crops, namely Thrips tabaci, Spodoptera exigua/frugiperda, Helicoverpa armigera, Nilaparvata lugens and Sitophilus oryzae; (2) attack patterns are strongly influenced by temperature, humidity, pesticide resistance, and monoculture; (3) modern identification technology AI, drone imagery, multispectral sensors, and DNA Barcoding have increased detection accuracy to 94–98%; and (4) community-based early warning systems accelerate field response and reduce the risk of crop failure. Practical implications– These findings provide a scientific basis for local governments, agricultural extension workers, and farmers to gradually adopt pest identification technology and strengthen integrated monitoring systems at a regional scale. Authenticity/value– This article offers a new conceptual model of “Pest Identification Pyramid – Attack Pattern – Early Warning System” that integrates pest biology, digital technology, and community response to improve national food security.

The pluralistic development of Indonesian national law creates a dynamic relationship between national civil law and customary law, including in the context of resolving inheritance disputes in Chinese families who adhere to patrilineal traditions. Supreme Court Decision No. 1204 K/Pdt/2024 shows that there is a tension between legal certainty under the Civil Code and substantive justice originating from living law. This research aims to analyze the judge's interpretation of family documents as a basis for inheritance rejection, inheritance sharing mechanisms that ignore Chinese customary norms, and their implications for legal pluralism in Indonesia. The method used is normative juridical with a case study approach and a descriptive-analytical legislative approach, using literature studies of primary, secondary and tertiary legal materials. The results showed that the ruling applied neither the Civil Code nor the principle of Chinese customary inheritance consistently. The family declaration on which the judge relied was not actually a refusal of inheritance, but an internal agreement granting authority to the testator. Moreover, the distribution of inheritance carried out is not in accordance with the principle of patrilineal custom which places the eldest son as the recipient of the largest share. This finding shows the weak application of legal pluralism (weak legal pluralism) and reveals the gap between das sollen and das sein, so it is necessary to strengthen the role of judges in exploring the traditional values that live in society.

This study aims to explore students' experiences, reflections, and perceptions of innovative learning in drama studies through digital performance. This qualitative descriptive research utilized a case study approach with 36 students enrolled in the Drama Studies course (2025/2026) within the Indonesian Language and Literature Education program at Universitas Singaperbangsa Karawang. Primary data consisted of students' written reflections and digital performance artifacts, supported by secondary data from literature on constructivism, dual coding/multisensory theory, and emotional intelligence, as well as curriculum documents. Data collection involved documentation, participatory observation, and semi-structured interviews. Data analysis employed thematic analysis through systematic steps including reading, coding, categorization, interpretation, and presentation. Data validity was ensured through source triangulation, member checking, and peer debriefing. The findings indicate that digital performance provides positive learning experiences, strengthens the integration of theory and practice, fosters problem-solving skills, and develops collaboration, empathy, and students' emotional intelligence. These results affirm that digital performance-based drama learning is a pedagogical innovation relevant to 21st-century competencies and can serve as a model for project-based curriculum development in literature education.

Physical violence against journalists remains a serious threat that hinders the functioning of democracy in Indonesia. Law Number 40 of 1999 concerning the Press explicitly guarantees legal protection for journalists through Articles 8 and 9, which emphasize freedom from censorship and the right to seek and disseminate information. However, criminal law enforcement against perpetrators of physical violence has not been optimal, leading to a culture of impunity. This study uses a normative juridical approach by analyzing the Press Law regulations, the provisions of the Criminal Code on assault (Articles 351-355), as well as the theoretical basis of Satjipto Rahardjo's preventive-repressive legal protection and Moeljatno's law enforcement principles. The results of the study indicate a significant gap between strong legal norms and weak enforcement practices,  characterized by the dominance of mediation by the Press Council and a culture of impunity for perpetrators, often involving state apparatus. According to AJI reports from 2020-2025, there have been 84 to 89 cases annually, with only 15-20% processed criminally. The main obstacles include a lack of coordination between institutions, minimal awareness of law enforcement officials, victims' reluctance to report due to social pressure and fear of reprisals, and institutional solidarity among perpetrators. This impunity not only traumatizes journalists but also induces self-censorship, reduces investigative journalism quality, and weakens democratic checks and balances. Recommendations include revising the Press Law for stricter sanctions, enhancing law enforcement training, and establishing independent investigation teams under Komnas HAM to combat impunity effectively. 

This study analyzes the sociolinguistic phenomena of code-switching and code-mixing in the academic context of students in Pekalongan, Central Java. As a region with diverse backgrounds dominated by the Pekalongan dialect (Ngapak Javanese), interactions between students create space for complex language dynamics. This study aims to identify variations, roles, and factors that cause code-switching and code-mixing in student interactions. The method applied is descriptive qualitative with data collection through inactive participant observation, recording, and in-depth interviews at various universities in Pekalongan. Data analysis is carried out through the steps of data reduction, data presentation, and verification using triangulation techniques. The results show that the application of language codes is divided into two categories: an internal category that includes Indonesian and regional languages (Javanese), and an external category that includes foreign languages (English or Arabic). Code-mixing can be found at the word, phrase, and clause levels. The main factors that drive this phenomenon include participants, conversation themes, situational circumstances, and the purpose of communication in building solidarity among group members (ingroup).  The Pekalongan dialect plays a crucial role as a means of communication to build closeness and demonstrate local identity, amidst the need to use formal language on campus. This research concludes that code-switching and code-mixing are not merely linguistic phenomena, but also ways in which students adapt socially to balance their cultural identity with academic demands.  

This study analyzes the effectiveness of using BNI Bank’s QRIS in improving transaction convenience and efficiency at the canteen of Universitas 17 Agustus 1945 (UNTAG) Surabaya. The research was conducted by a team led by Ida Ayu Nuh Kartini, S.E., M.M., together with students of the Management Study Program, during November–December 2025. The rapid development of digital banking has encouraged the adoption of QRIS as a standardized non-cash payment system regulated by Bank Indonesia. This study aims to examine the level of QRIS BNI utilization, assess ease of use (application access and QR code scanning), and evaluate transaction efficiency, including time savings, queue reduction, and error minimization. A descriptive quantitative approach was employed using a survey method with a five-point Likert scale questionnaire distributed to 36 respondents consisting of students, lecturers, and administrative staff who had used QRIS at the canteen. Primary data were analyzed descriptively using averages and percentages, supported by relevant literature. The results show that QRIS is perceived as highly effective, with scores above 90% for ease of use (95%), transaction speed (92.78%), reduction of change-related issues (97.78%), support for digitalization (97.22%), and security (91.11%). The main limitation identified is dependence on internet connectivity (85%). Overall, respondents strongly support the full implementation of non-cash payment systems at the campus canteen.

This study analyzes the sociolinguistic phenomena of code-switching and code-mixing in the academic context of students in Pekalongan, Central Java. As a region with diverse backgrounds dominated by the Pekalongan dialect (Ngapak Javanese), interactions between students create space for complex language dynamics. This study aims to identify variations, roles, and factors that cause code-switching and code-mixing in student interactions. The method applied is descriptive qualitative with data collection through inactive participant observation, recording, and in-depth interviews at various universities in Pekalongan. Data analysis is carried out through the steps of data reduction, data presentation, and verification using triangulation techniques. The results show that the application of language codes is divided into two categories: an internal category that includes Indonesian and regional languages (Javanese), and an external category that includes foreign languages (English or Arabic). Code-mixing can be found at the word, phrase, and clause levels. The main factors that drive this phenomenon include participants, conversation themes, situational circumstances, and the purpose of communication in building solidarity among group members (ingroup).  The Pekalongan dialect plays a crucial role as a means of communication to build closeness and demonstrate local identity, amidst the need to use formal language on campus. This research concludes that code-switching and code-mixing are not merely linguistic phenomena, but also ways in which students adapt socially to balance their cultural identity with academic demands.  

Pepper is currently not only used to meet daily needs but also as an export commodity. Indonesian pepper exports generate foreign exchange for the country. Currently, international competition for pepper exports is increasingly fierce. An evaluation of the level of market competition and the structure of the pepper market at the international level is necessary. The methods used to analyze the level of competition concentration and market structure are the Concentration Ratio of Biggest Four (CR4) and the Herfindahl-Hirschman Index (HHI). The types of pepper discussed in this study are white pepper with HS code 090411 and black pepper with HS code 090412. The results obtained indicate that both black and white pepper tend to be in an oligopoly market structure with a relatively high level of competition. Such market conditions are a distinct advantage for Indonesia, as there are not too many competitors while buyers or enthusiasts are quite high. A striking difference occurs in the international black pepper trade. In the black pepper trade, Indonesia is not classified as a country with the largest market share.