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Analytics

Dimas Ficky Hidayat; Yeyen Maryani; Eka Sari

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study comprehensively evaluates the quality of biomass briquettes produced from blends of coconut shell charcoal and sengon sawdust, using both carbonized and non-carbonized materials. Composite briquettes were fabricated with varying compositions and characterized through proximate analysis, calorific value, density, and burning rate measurements to determine their suitability as solid fuel. The results indicate that adding non-carbonized sawdust increases volatile matter content and burning rate but reduces the calorific value of the briquettes. In contrast, incorporating up to 10% carbonized sawdust significantly improves the calorific value to 6119.2 cal/g, approaching that of pure coconut shell charcoal (6352.2 cal/g), while maintaining a relatively high burning rate. Briquettes containing carbonized sawdust also exhibit low ash content, below 3%, and moisture content under 8%, meeting standard solid fuel quality requirements. These findings demonstrate that a strategic combination of carbonized and non-carbonized materials can produce hybrid biomass briquettes with optimized thermal performance, providing a promising, sustainable, and environmentally friendly alternative fuel for domestic and industrial applications.

Rina Astuti; Annur Indra Kusumadani

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Histology practicum, as one of the compulsory practicum courses, offers a great opportunity to practice various aspects of science process skills through microscopic tissue observation activities, identification of cell and tissue structures, and analysis of tissue functions in organisms. This study aims to analyze the science process skills biology education students through histology practicum activities. This study uses a quantitative descriptive approach with a survey method to analyze the science process skills of biology education students through histology practicum activities. Data collection in this study used three main techniques, namely science process skills tests, direct observation, and analysis of practicum report documents. Furthermore, the data were analyzed descriptively quantitatively using descriptive statistics to describe the profile of students' science process skills. Analysis per aspect revealed that students had good skills in the aspects of observing (78.50%), classifying (76.33%), interpreting data (71.67%), applying concepts (73.25%), and communicating results (73.40%), which indicates that histology practicum is effective in developing basic science process skills. However, the aspects of formulating hypotheses (58.17%) and planning experiments (54.83%) were still in the sufficient category, indicating that students experienced difficulties in integrated science process skills that require higher-order thinking skills. The findings this study provide important implications for the development of more comprehensive histology practicum learning strategies, including the integration of inquiry approaches, the use of continuous formative assessment, the application of differentiated learning, and strengthening the connection between theory and practice to optimize the development of all aspects of science process skills of prospective biology teachers.  

Fatmy Yaumil Akhir Jafar; Fitri Noerhidayanti; Fitriyana Fitriyana; Said Abdusysysyahid

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The practice of fishing using bombs (blast fishing) presents a serious threat to marine ecosystems and the sustainability of coastal communities' livelihoods. Law enforcement against these violations faces complex challenges, especially in large areas of water with limited fleet and patrol personnel. Perpetrators who move quickly and change locations, coupled with the lack of reports from the public due to fear or social ties, further complicate enforcement efforts. In addition, access to hidden locations and coordination between law enforcement agencies that are not optimal are also the main obstacles. Global studies confirm that the lack of effective law enforcement and adequate governance is a significant driver of these destructive practices, even beyond socio-economic factors. Therefore, a comprehensive strategy is needed that includes strengthening integrated marine patrols on a regular basis, imposing strict sanctions, increasing socialization of the dangers of fish bombs, and the active involvement of coastal communities as supervisors. A synergistic approach between law enforcement officials and local communities, combining prevention and joint management measures, is key to achieving effective marine conservation and sustainable management of fishery resources.

Fitri Noerhidayanti; Fatmy Yaumil Akhir Jafar; Fitriyana Fitriyana

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the implementation of the Minister of Marine Affairs and Fisheries Regulation Number 7 of 2024 concerning the Management of Lobster, Crab, and Blue Swimming Crab in East Kalimantan. As a strategic policy, the regulation aims to ensure sustainable fisheries management through provisions on minimum catch sizes, restocking mechanisms, traceability systems, and law enforcement against illegal fishing and trade. Using an empirical juridical approach, this research collected primary data through questionnaires distributed to fisheries officers, coastal communities, fishers, and aquaculture business actors in East Kalimantan. The results show that the implementation of Regulation No. 7/2024 is generally categorized as moderately effective, with an average Likert score indicating limited but positive compliance. Respondents acknowledged the importance of sustainability principles embedded in the regulation; however, significant challenges persist, including insufficient formal socialization, weak field monitoring, lack of supporting facilities, and inconsistent coordination among implementing agencies (BARANTIN, PSDKP, and local fisheries officers). Qualitative responses highlight that many stakeholders still lack understanding of technical provisions such as minimum size requirements and restocking obligations. The study concludes that while the regulatory framework is normatively comprehensive and aligned with sustainable fisheries principles, its practical effectiveness remains constrained by institutional and socio-cultural factors. Strengthening community engagement, increasing inter-agency coordination, and enhancing enforcement capacity are crucial to optimizing the policy’s impact on the sustainable management of lobster, crab, and blue swimming crab resources in East Kalimantan.

Sarndika Sarndika; Wa Ode Siti Safiyah; Fitriyana Fitriyana

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the perceptions of students from various majors regarding the urgency of legal protection for the Napoleon wrasse (Cheilinus undulatus), a rare and endangered marine species that plays a crucial role in maintaining the balance of coral reef ecosystems. This fish faces serious pressure due to overexploitation and illegal trade, thus requiring special attention from a legal and conservation perspective. This study used a qualitative descriptive approach with purposive sampling technique, involving students from marine, fisheries, environmental, and legal departments. Primary data were collected through a questionnaire designed to elicit respondents' insights, level of understanding, and recommendations regarding the protection of this species. The data obtained were then analyzed using thematic analysis to identify patterns of perception and key ideas. The results showed that the majority of students considered legal protection for the Napoleon wrasse to be very urgent. They advocated for strengthening regulations, stricter law enforcement, increased surveillance in water areas, education for coastal communities, development of conservation and cultivation programs, and strengthening international cooperation. The implications of this study emphasize the importance of a comprehensive and collaborative protection strategy to support the sustainability of marine resources.

Camelya Fajria; Nori Anggraini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to comprehensively describe the psychological dynamics of Natta's character in the novel Rumah Tanpa Cahaya through the framework of Sigmund Freud's psychoanalytic theory. The main focus of the study is to analyze the structural interactions of personality including the Id, Ego, and Superego, and to identify various self defense mechanisms activated by the character due to the internal conflict he experiences. The method used is descriptive qualitative with a literary psychology approach as the main analytical basis for dissecting the hidden inner character. The results of the study indicate that Natta's character's behavior is a form of integrative struggle that demands immediate gratification (Id), rational consideration of painful reality (Ego), and strong moral pressure from the internalization of social norms (Superego). Natta's Id demands the fulfillment of basic needs for security and affection. Meanwhile, the Superego provides moral pressure that triggers disproportionate anxiety. Natta's Ego operates as a mediator that works hard to balance the drives of the Id and the demands of the Superego, which forces the Ego to activate self-defense mechanisms such as repression, rationalization, and especially sublimation. This mechanism serves as a psychic barrier to maintain her mental stability and prevent her from experiencing total collapse due to the accumulation of past trauma. Overall, this novel depicts the complexity of the human psyche in the face of existential crises and unresolved past wounds.

Evi Riani, Ahmad Ali Muzakki; Alwi Rosyid; Albarra Sarbaini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Arabic holds an important position in Islamic education as the language of the Qur'an and Hadith. However, the teaching of Arabic in Islamic educational institutions often focuses only on linguistic aspects, thus not fully achieving the goals of comprehensive Islamic education. This study aims to analyze the strengthening of Arabic language education objectives from the perspective of Islamic Tarbiyah. The method used in this study is qualitative, with a literature study and descriptive analysis approach. The analysis was conducted on relevant sources. The findings indicate that Arabic education within the framework of Islamic Tarbiyah not only emphasizes mastery of language skills but also the importance of shaping students' faith, morals, and Islamic character. The integration of tarbawi values into the objectives, materials, methods, and evaluation of learning becomes a key element in creating Arabic language education that is valuable and aligned with the goals of Islamic education. Its implications are expected to serve as a reference for curriculum development, teacher competence improvement, as well as the formulation of contextual, integrative, and sustainable Arabic language learning policies in national Islamic educational institutions.

Camelya Fajria; Nori Anggraini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to comprehensively describe the psychological dynamics of Natta's character in the novel Rumah Tanpa Cahaya through the framework of Sigmund Freud's psychoanalytic theory. The main focus of the study is to analyze the structural interactions of personality including the Id, Ego, and Superego, and to identify various self defense mechanisms activated by the character due to the internal conflict he experiences. The method used is descriptive qualitative with a literary psychology approach as the main analytical basis for dissecting the hidden inner character. The results of the study indicate that Natta's character's behavior is a form of integrative struggle that demands immediate gratification (Id), rational consideration of painful reality (Ego), and strong moral pressure from the internalization of social norms (Superego). Natta's Id demands the fulfillment of basic needs for security and affection. Meanwhile, the Superego provides moral pressure that triggers disproportionate anxiety. Natta's Ego operates as a mediator that works hard to balance the drives of the Id and the demands of the Superego, which forces the Ego to activate self-defense mechanisms such as repression, rationalization, and especially sublimation. This mechanism serves as a psychic barrier to maintain her mental stability and prevent her from experiencing total collapse due to the accumulation of past trauma. Overall, this novel depicts the complexity of the human psyche in the face of existential crises and unresolved past wounds.

Evi Riani, Ahmad Ali Muzakki; Alwi Rosyid; Albarra Sarbaini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Arabic holds an important position in Islamic education as the language of the Qur'an and Hadith. However, the teaching of Arabic in Islamic educational institutions often focuses only on linguistic aspects, thus not fully achieving the goals of comprehensive Islamic education. This study aims to analyze the strengthening of Arabic language education objectives from the perspective of Islamic Tarbiyah. The method used in this study is qualitative, with a literature study and descriptive analysis approach. The analysis was conducted on relevant sources. The findings indicate that Arabic education within the framework of Islamic Tarbiyah not only emphasizes mastery of language skills but also the importance of shaping students' faith, morals, and Islamic character. The integration of tarbawi values into the objectives, materials, methods, and evaluation of learning becomes a key element in creating Arabic language education that is valuable and aligned with the goals of Islamic education. Its implications are expected to serve as a reference for curriculum development, teacher competence improvement, as well as the formulation of contextual, integrative, and sustainable Arabic language learning policies in national Islamic educational institutions.

Vira Aulia Putri; Amroni Amroni; Dwi Ayu Gusriyanti

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

Octaviana Anugrah Ade Purnama; Marion Erwin Dien; Mori I

International Journal of Educational Technology and Society 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study presents an ethical framework for learning analytics aimed at addressing key challenges related to the collection and use of student data in higher education. Learning analytics, a powerful tool for improving student outcomes and institutional decision-making, has raised ethical concerns regarding data privacy, transparency, fairness, and equity. The proposed framework integrates four core principles: data privacy, informed consent, transparency, and fairness, ensuring that institutions use learning analytics responsibly while safeguarding student rights. A central feature of the framework is its focus on promoting equitable decision-making, minimizing bias, and preventing the reinforcement of existing inequalities in algorithmic and data-driven decisions. The framework also emphasizes the importance of continuous ethical oversight, holding institutions accountable for ethical data use and adapting practices as technology evolves. The study concludes that the framework offers a comprehensive solution to the ethical challenges in learning analytics, providing institutions with a practical guide to embedding ethical principles in data practices. Additionally, the research discusses its potential to foster fairness, equity, and transparency in decision-making processes. Future research is recommended to refine the framework and explore its application across various educational contexts, ensuring responsible and inclusive use of learning analytics.

Viki Bayu Mahendra; Aditya Fajri Kurnia Pradana; Ashabil Yaqin

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community engagement program was initiated in response to the predominance of academically oriented perceptions among parents regarding children’s intelligence, which tend to limit the recognition of children’s potential to cognitive achievement alone. The program aimed to enhance parents’ literacy and awareness of the Multiple Intelligences framework as a foundational basis for holistic child education in an Islamic elementary school context. A Participatory Action Research (PAR) approach was employed, encompassing participatory planning, conceptual socialization sessions, child potential mapping workshops, collective reflection, and continuous evaluation. The findings highlight substantive outcomes. Parents experienced a significant paradigm shift in understanding the diversity of children’s intelligences, moving from a single-dimensional academic perspective toward a more comprehensive and appreciative view of individual potential. Parenting practices became more supportive, dialogical, and less comparative. In addition, a parents’ communication forum emerged as a new social institution within the school community, accompanied by the rise of local leadership that contributes to program sustainability. These results demonstrate that educational mentoring grounded in the Multiple Intelligences framework effectively promotes social transformation in Islamic elementary education through strengthened collaboration between school and family.

Wasalmi Wasalmi; La Ode Amir Ifan

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Qur’an and Hadith, as the primary sources of Islamic teachings, provide a comprehensive value framework regarding the ideal character that should be possessed by both educators and learners. Educators are required to demonstrate sincerity, patience, justice, noble character, and to serve as role models (uswah hasanah) for their students. Education is a fundamental pillar in the formation of individual character and personality. This study aims to examine and analyze the concepts of attitudes and personality of educators and learners based on the Qur’an and Hadith. The method employed is a literature review using a qualitative approach through the analysis of relevant Qur’anic verses and Prophetic traditions. The results of the study indicate that learners are individuals who strive to develop their potential through the learning process within educational pathways, both formal and non-formal, at certain levels and types of education. Among the ethics of learners toward educators are sitting politely in front of the teacher, speaking respectfully, not interrupting the teacher while speaking, listening attentively to the teacher’s explanations, asking questions gently and respectfully when something is not understood, attending school regularly, avoiding truancy and lateness without valid reasons, entering the classroom promptly before the teacher arrives, and obeying the teacher’s advice.

Nabila Fajrina; Andriyanto Andriyanto; Rabi'ah Adawiyah; Muhammad Firdaus Isfandi

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In response to the escalating challenge of packaging waste in the beauty industry, The Body Shop Indonesia has implemented a Green Marketing Mix through its Bring Back Our Bottles (BBOB) and Refill Station programs. This study aims to analyze the strategic implementation of this approach, assess consumer perceptions and engagement, and explore the inherent challenges and opportunities for future development. Employing a qualitative case study approach, the research collected data from five respondents who are The Body Shop consumers with prior participation in either the BBOB or Refill Station programs. Data were gathered through semi-structured interviews, observation, and a comprehensive literature review. Thematic analysis was subsequently performed, with findings validated through source and method triangulation. The results indicate that The Body Shop’s Green Marketing Mix has been effectively implemented, particularly in the elements of product (environmentally friendly packaging), promotion (campaigns via digital and print media), and physical evidence (store design that promotes a natural ambiance). Despite positive consumer responses and a strengthened brand image, persistent obstacles were identified, including limited access to program locations and insufficient information dissemination. The programs were found to be effective in enhancing customer loyalty and hold significant potential for expansion, particularly through targeted education and collaborative initiatives with youth communities. This study recommends expanding the programs’ geographical coverage, strengthening digital communication, and establishing strategic community partnerships. The findings are expected to make a meaningful contribution to the development of sustainable green marketing strategies within the beauty industry.

Novita Anggraeni; Muhlis Muhlis; Mujito Mujito

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Halal tourism has continued to grow as a highly attractive segment for Muslim travelers, particularly in the provision of Sharia-compliant accommodation such as Islamic hotels. This study aims to examine consumer perceptions of halal food-and-beverage facilities and Sharia-based operational standards in Islamic hotels across the Greater Jakarta area (Jabodetabek). A descriptive quantitative approach was employed, involving 150 respondents who had stayed in Sharia hotels. Data were collected through closed-ended Likert-scale questionnaires and analyzed using the Weighted Mean Score (WMS) technique to evaluate respondents’ assessments of each indicator. The results indicate that consumer perception of halal food-and-beverage facilities falls into the very high category, with average scores exceeding 4.838. Consumers acknowledged that Sharia hotels maintain halal assurance, hygiene, and food safety through proper processing and the availability of halal certification. Regarding operational aspects, consumer perception is also classified as very good, with an average score of 4.606, particularly for policies prohibiting unmarried couples from sharing a room and banning entertainment deemed inappropriate or immoral. However, the use of Sharia-compliant financial institutions still requires improvement. Overall, the findings affirm that Sharia hotels in Jabodetabek have successfully implemented most Sharia principles, although further enhancement of internal operational practices is needed to achieve more comprehensive Sharia compliance.

Andro Meda Prayudha; Novien Rialdi

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Islamic insurance industry in Indonesia, including in the city of Medan, continues to face various challenges, one of which is the low level of public participation in using Islamic insurance products. Public decisions to choose Islamic insurance are influenced not only by economic factors but also by non-economic factors, such as the level of religiosity, Islamic financial literacy, and trust in insurance service providers. This study aims to examine in depth the role of religiosity, financial literacy, and trust in influencing public decisions regarding the use of Islamic insurance in Medan City. This research employs a qualitative approach by utilizing secondary data obtained from reports of the Financial Services Authority (OJK), the Central Statistics Agency (BPS), fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as well as relevant national and international scholarly articles. Data analysis was conducted using content analysis techniques to obtain a comprehensive understanding of public behavior, perceptions, and preferences. The findings indicate that religiosity plays a role in increasing awareness of the importance of financial products that comply with sharia principles, financial literacy strengthens public understanding of the benefits and mechanisms of Islamic insurance, while trust emerges as the key factor most decisively influencing decision-making. These findings are expected to serve as a reference for formulating strategies to enhance public literacy and trust in Islamic insurance in Medan City.

Karunia Nurul Fadilah; Amirah Amirah

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of e-commerce has increased the strategic role of freight forwarding and delivery service companies in maintaining the efficiency of supply chains. However, the increasing complexity of delivery processes also raises various operational risks, such as package damage, loss, delivery delays, and distribution errors. This study aims to analyze the implementation of risk management in freight forwarding companies operating in Brebes Regency and to assess the effectiveness of the risk management practices applied. This research employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, documentation, and questionnaires. Informants were selected using purposive sampling, involving company management, operational staff, couriers, and customer service personnel. Data analysis was conducted using the Miles and Huberman interactive model and supported by average risk score analysis. The results show that most aspects of risk management fall into the high and very good categories, with an overall average score of 3.89. This indicates that the company has implemented risk management effectively, particularly in incident evaluation, risk measurement, and cooperation with insurance providers. Nevertheless, improvements are still needed in reducing the frequency of operational risks and enhancing the use of digital technology for risk monitoring to ensure a more comprehensive and sustainable risk management system.

Annisyah Nur Silalahi; Dita Handayani; Faris Haikal Hasibuan; Reni Ria Armayani Hasibuan

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study presents a comprehensive evaluation of three main Islamic monetary instruments Sukuk, the Islamic Interbank Money Market (PUAS), and Sharia Repo to strengthen the resilience and stability of Indonesia’s Islamic financial system. Using a descriptive literature review method, this study analyzes relevant academic sources, regulatory frameworks, and policy reports. Sukuk is examined as an asset-based instrument that plays a crucial role in medium- to long-term financing and fiscal management. PUAS is analyzed as a mechanism for short-term liquidity management among Islamic banks based on mudharabah and wakalah contracts. Meanwhile, Sharia Repo is evaluated through the sale and repurchase mechanism of Sharia State Securities (SBSN) to support liquidity stability in Islamic banking. The findings reveal strong synergy among these instruments in managing excess liquidity, controlling inflation, and strengthening the transmission of Bank Indonesia’s monetary policy in compliance with Sharia principles. This study recommends enhancing public literacy, strengthening innovative regulatory frameworks, and developing Islamic financial infrastructure to promote inclusive and sustainable growth in Indonesia’s Islamic financial sector.

Raffly Firmansyah Putra; Wilchan Robain; Vira Khairunisa; Zuhairi Rangkuti; Siti Nur Fadhilah +1 more

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

Ricky Bryan D.P. Tampubolon; Annisa Intan Kirana; Kiki Septia Ihwan; Moh Wildan Muzakka Khaizulmuna; Yesha Novita Rusmana

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.