Publication Search

This study examines the application of Transparent Artificial Intelligence (AI) for fraud detection in public welfare programs using publicly available administrative data. Persistent challenges in welfare governance such as misallocation, fraud, and data inaccuracy necessitate analytical frameworks that are both effective and explainable. The research aims to design and evaluate an interpretable anomaly detection system capable of identifying irregularities in welfare distribution while maintaining transparency and accountability. Methodologically, the study employs two unsupervised models Isolation Forest and Local Outlier Factor (LOF) to detect anomalies in sub-district-level welfare data, incorporating features such as population size, number of beneficiaries, and coverage ratio. An Explainable AI (XAI) framework integrating surrogate Random Forests, Permutation Feature Importance (PFI), and local linear surrogates (LIME-like) is applied to ensure interpretability of both global and local model behaviors. Findings reveal that receivers per 1000 population and percentage coverage are dominant determinants of anomaly scores. Fifteen administrative units were flagged for potential inconsistencies suggesting over- or under-reporting of beneficiaries. Cross-validation between IF and LOF models confirmed consistency in identifying anomalous regions. The integrated XAI explanations enhance transparency, enabling policymakers and auditors to trace the rationale behind detected anomalies. In conclusion, the proposed Transparent AI framework demonstrates that combining anomaly detection with interpretability tools can strengthen accountability and fairness in welfare administration. It offers a reproducible, ethical, and data-driven approach to social program monitoring, reinforcing public trust and supporting responsible AI governance.

Local food innovation is not only focused on product development but also requires effective communication strategies to build positive perceptions and enhance market competitiveness. This study aims to analyze the implementation of innovation communication strategies by micro, small, and medium enterprises (MSMEs) in developing papaya-based chili chips as a flagship product in Nagori Karang Anyar, Gunung Maligas District, Simalungun Regency. The research employs a descriptive qualitative approach, focusing on the product innovation process, marketing communication patterns, and efforts to build product image amid competition in the local food industry. The findings indicate that innovation communication strategies play a crucial role in creating product differentiation through narratives of unique taste, utilization of local raw materials, and promotional strategies combining traditional methods and digital media. Papaya chili chips are positioned as a product that blends distinctive local flavors with a modern touch, attracting consumer interest and increasing the added value of papaya as a local commodity. This study emphasizes that the success of local food innovation depends not only on product quality but also on the ability of MSMEs to manage adaptive and persuasive communication strategies.

This study aims to analyze rebranding strategies and marketing communication in building the brand equity of Kopi Bawang Dayak as a regional flagship product. Kopi Bawang Dayak is a local product innovation based on the indigenous wisdom of Kalimantan that has functional and economic potential; however, it still faces challenges such as weak brand identity, unclear positioning, and ineffective marketing communication. This research adopts a qualitative approach using a descriptive method. Data collection techniques include interviews with business actors and consumers, observations of visual identity and promotional media, documentation, and literature review. The results indicate that rebranding strategies implemented through logo updates, packaging redesign, and the reinforcement of local values are able to enhance brand awareness and brand associations among consumers of Kopi Bawang Dayak. Furthermore, marketing communication that emphasizes storytelling, health benefits, and local cultural values through social media contributes to increasing perceived quality and building consumer trust. The synergy between rebranding strategies and marketing communication is proven to play a significant role in strengthening the brand equity of Kopi Bawang Dayak. This study concludes that integrating local identity with modern marketing approaches is a key factor in enhancing the competitiveness of regional flagship products in broader markets.

Local coffee micro, small, and medium enterprises (MSMEs) in Karang Sidemen Village, Central Lombok Regency, have significant development potential; however, they still face challenges related to marketing practices and limited value addition. Conventional marketing systems restrict market reach and reduce product competitiveness. In the context of the Industrial Revolution 4.0 and Society 5.0, digital marketing offers a strategic opportunity for MSMEs to enhance product promotion and sales performance. This community service program aimed to strengthen the capacity of local coffee MSMEs through the implementation of social media–based digital marketing strategies. A participatory approach was employed, actively involving MSME actors and students through stages of problem identification, program planning, training and hands-on digital marketing practices, and evaluation. The results demonstrated an improvement in participants’ understanding and skills in utilizing social media as a promotional tool, as reflected by the initiative to develop and publish promotional video content for local coffee products, including the flagship Versilia coffee variant. The use of visual content and storytelling facilitated the practical adoption of digital marketing strategies. Overall, this program contributed to shifting marketing behavior from conventional to digital approaches and strengthening the sustainable competitiveness of local coffee MSMEs.

The rapid development of smartphone technology today creates challenges for consumers and manufacturers in determining an objective price range based on highly varied technical specifications. This study aims to implement the Random Forest algorithm in classifying smartphone price ranges into four main categories, namely low, mid-range, high, and flagship. The research method was carried out systematically through the stages of loading a dataset of 2,000 entries, exploratory data analysis (EDA) to ensure data integrity, and model training with a training and testing data split of 80:20. The results showed that the Random Forest model achieved a significant overall accuracy rate of 89%. Based on feature importance analysis, it was found that RAM capacity was the most dominant determining factor, contributing 47% to prediction accuracy, followed by battery power and screen resolution as supporting features. These findings have strategic implications for manufacturers to prioritize memory capacity upgrades in determining product pricing in the market, as well as providing guidance for consumers in assessing the fairness of a device's price based on its technical capabilities.

Abstract. This study analyzed the effectiveness and impact of extracurricular programs at SMP Nurul Huda in Bogor Regency, Indonesia, aiming to identify areas for improvement in fostering holistic student development.  The research employed a qualitative approach, gathering data through interviews with eleven students and one teacher, supplemented by direct observation of extracurricular activities and document review.  Findings revealed that the effectiveness of the four extracurricular programs (scouting, pencak silat, flag raising team, and archery) was moderate, indicating significant room for improvement.  Interviews with students and teachers highlighted the need for enhanced performance in competitions, more structured evaluation methods, and increased oversight from school administration.  To optimize the programs' impact, the study recommends improvements in student performance, more robust evaluation systems, stronger administrative oversight, enhanced resources, and professional development for instructors.  These changes would better support the holistic development of students and contribute to a more effective extracurricular program.   Keywords: effectiveness , extracurricular activities, students   Abstrak. Penelitian ini menganalisis efektivitas dan dampak program ekstrakurikuler di SMP Nurul Huda, Kabupaten Bogor, Indonesia, dengan tujuan mengidentifikasi area peningkatan untuk pengembangan holistik siswa.  Penelitian ini menggunakan pendekatan kualitatif, mengumpulkan data melalui wawancara dengan sebelas siswa dan satu guru, dilengkapi dengan observasi langsung kegiatan ekstrakurikuler dan peninjauan dokumen.  Hasil penelitian menunjukkan bahwa efektivitas empat program ekstrakurikuler (pramuka, pencak silat, paskibra, dan panahan) berada pada tingkat sedang, yang mengindikasikan adanya ruang yang signifikan untuk perbaikan.  Wawancara dengan siswa dan guru menyoroti perlunya peningkatan prestasi dalam kompetisi, metode evaluasi yang lebih terstruktur, dan pengawasan yang lebih ketat dari pihak sekolah.  Untuk mengoptimalkan dampak program, penelitian ini merekomendasikan peningkatan prestasi siswa, sistem evaluasi yang lebih kuat, pengawasan administrasi yang lebih efektif, peningkatan sumber daya, dan pengembangan profesional bagi instruktur.  Perubahan-perubahan ini akan lebih mendukung pengembangan holistik siswa dan berkontribusi pada program ekstrakurikuler yang lebih efektif.   Kata kunci: efektivitas, ekstrakurikuler, siswa  

Background: In the domain of corporate governance, the separation of ownership and control generates significant agency conflicts, primarily manifesting as Earnings Management (EM). Traditional reactive auditing methods fail to detect manipulation concealed within unstructured data, leading to high agency costs and diminished stakeholder trust. Objective: This study proposes an "AI Proactive Monitoring Model" utilizing Generative Artificial Intelligence to fundamentally enhance the monitoring mechanisms of Agency Theory. Methods: The research employs a qualitative conceptual framework analysis. It synthesizes Agency Theory with the Technology Acceptance Model (TAM) and Systemic Risk Theory to construct a novel strategic governance model. Results: The proposed model shifts governance from periodic sampling to real-time, continuous analysis of total data populations. By cross-referencing structured financial data with unstructured communications (e.g., emails, contracts), the system generates "Risk Narratives" that contextualize anomalies and flag opportunistic behavior immediately. Conclusion: The integration of AI significantly reduces information asymmetry and moral hazard by creating a "panopticon" effect. However, successful implementation requires distinct regulatory frameworks to manage the systemic risks associated with algorithmic reliance.

This study investigates the impact of auditor competence and red flag awareness on fraud detection ability, examining the moderating role of professional skepticism. As fraudulent financial reporting poses a critical threat to the integrity of financial disclosures and stakeholder trust, understanding the key factors influencing an auditor's detection capabilities is essential. This study employed a quantitative approach, gathering data from auditors at Public Accounting Firms (KAP) in Bali Province via a four-point Likert scale questionnaire. The data were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that both auditor competence and an awareness of red flags significantly and positively enhance fraud detection capabilities. Conversely, professional skepticism, when analyzed for its direct influence, demonstrated a significant negative effect on this ability. Furthermore, skepticism exhibited a complex moderating role: it significantly weakened the positive relationship between competence and fraud detection, while not significantly moderating the link between red flags and detection ability. These results provide crucial theoretical contributions by revealing the nuanced and sometimes counter-intuitive role of professional skepticism. Practically, they inform policy for audit firms and regulatory bodies, suggesting that while fostering competence and red flag awareness is vital, the application of skepticism requires a more sophisticated and refined approach to truly enhance audit quality and overall fraud detection effectiveness.

This research examines the mentoring of nationalistic activities by students from the Al-Azhar Menganti Gresik Institute and field supervisors at MI Darunnajah Lebani Suko, Wringinanom District, Gresik Regency, in commemoration of Heroes' Day. Thru a descriptive qualitative approach, this program involves four main activities: the red and white parade, patriotic love songs, little warrior strokes (coloring and writing hero stories), and a colossal drama of patriotic fervor. These activities are creatively designed and based on direct experience to instill nationalistic values in elementary school students. The research results show a significant improvement in students in terms of courage, discipline, creativity, cooperation, and respect for national symbols such as the flag and national anthem. Collaboration between students as facilitators, teachers as pedagogical directors, and the school environment creates a conducive learning ecosystem where participatory methods are more effective than conventional approaches. This experiential learning approach not only enhances cognitive understanding of the struggles of national and local heroes but also builds emotional empathy and social skills. Positive impacts include high student enthusiasm, reduced learning boredom, and character strengthening in accordance with the Pancasila Student Profile, such as mutual cooperation and integrity. Overall, this mentoring program serves as a relevant model for non-formal character education that can be replicated in other schools to strengthen nationalism from an early age amidst the challenges of post-pandemic globalization and individualism.

Civic Education (PPKn) serves as an essential foundation for cultivating students’ moral character and citizenship values at the elementary level. This study examines the role of PPKn in shaping the noble character of Grade 2 students at SD Negeri 2 Pereng, identifies existing challenges in its implementation, and proposes strategies for improvement. Using a descriptive qualitative approach, data were collected through classroom observations and interviews with the Grade 2 teacher. The findings show that PPKn contributes significantly to developing students’ discipline, responsibility, cooperation, politeness, and patriotism through structured routines such as daily prayers, class duties, simple deliberation activities, and flag ceremonies. The teacher’s modeling and guidance further reinforce value internalization. However, limited audiovisual media, uneven literacy skills, and classroom management issues hinder optimal implementation. Effective solutions include simplifying learning materials, utilizing accessible visual media, strengthening teacher facilitation, and enhancing collaboration between school and parents. Overall, PPKn remains vital in supporting character development when supported by adequate strategies and consistent habituation.

This research aims to analyze the process of issuing the Ship Operation Plan RPK document and the procedure for adding a port of call, both managed by PT. Citra Maritime Batam using the Sea Traffic and Transport Information System SIMLALA. Within the national sea transport ecosystem, the RPK document serves as the official approval that allows Indonesian-flagged vessels to operate, covering both fixed-route liner and non-fixed-route tramper voyages. The research methodology employed is a combination of Field Research and Library Research. Data were collected through direct observation in the field to understand the detailed steps within the SIMLALA system, alongside literature review to obtain the theoretical foundation related to the RPK document and maritime administration mechanisms. The findings of this study highlight that the main objective of this process is to ensure that the ship can sail in compliance with applicable regulations, possessing valid certificates and approved routes. PT. Citra Maritime Batam, acting as the agent, plays a vital role in integrating ship data to complete the necessary documentation at Batam Port. The key to the smooth running of this process is effective coordination between the agent and relevant authorities in Batam to guarantee the seamless arrival, departure, and adherence to government regulations, thereby ensuring ship operational processes run without systemic or field-level obstacles.

The Port Clearance Certificate (PCC / SPB) is a mandatory state document issued by the Harbor Master (Syahbandar) as proof of the ship's seaworthiness and the fulfillment of all administrative obligations before leaving the port. In the clearance process for foreign-flagged vessels, the role of the shipping agent is crucial as the representative of the ship owner to coordinate all required permits and documents with various related government agencies (Harbor Master's Office/KSOP, Customs, Quarantine, and Immigration). PT. Dalian Putra Maritim Belawan Branch utilizes an integrated digital system (Inapornet) to manage ship agency services for both incoming and outgoing vessels. This study aims to comprehensively analyze and describe the role and effectiveness of the ship agent, PT. Dalian Putra Maritim Belawan Branch, in expediting the process of issuing the Port Clearance for foreign ships at the Harbor Master and Port Authority Office (KSOP) in Belawan. This research employs a qualitative-descriptive method supported by: 1) Library Research to collect theoretical data and regulations; and 2) Field Research, which involves direct observation of Standard Operating Procedures (SOPs) and the collection of accurate data within the Belawan Port environment. The research results indicate that the ship agent plays a central and vital role in the entire Port Clearance issuance process. The success of issuing the Port Clearance is heavily dependent on the speed, accuracy, and efficiency of the coordination carried out by the agent, ensuring that the vessel meets all safety, security, and maritime environmental protection requirements before being permitted to sail.

Maternal knowledge of newborn care plays an important role in maintaining neonatal health and preventing early complications. Parity is considered one of the factors that affect the mother's level of knowledge, as previous childbirth experiences can improve the understanding and skills of caring for the baby. However, primipara mothers often face challenges due to limited experience. This study aims to analyze the relationship between parity and newborn care knowledge in primipara mothers at the Tumpunglaung Health Center. The research method uses an analytical quantitative design with a cross-cutting approach. The study population was mothers who had just given birth at the Tumpunglaung Health Center, with a sample of 30 primipara mothers selected through purposive sampling. Data were collected using a structured questionnaire that included maternal characteristics and newborn care knowledge, including breastfeeding, hygiene, thermoregulation, and red flags. Data analysis was carried out by Chi-square test using SPSS at a significance level of p < 0.05. The results showed that most primitive mothers had moderate to low levels of knowledge, with a significant relationship between parity and newborn care knowledge. The conclusion of the study confirms the importance of strengthening education and counseling for primitive mothers to improve infant care practices and support neonatal health.

PT. Pelayaran Dwi Putra Laksana Batam operates in the sector of ship security services and shipping management (shipping agency), providing support for both domestic and international voyages. Its services include handling vessel arrival and departure permits, processing entry and exit permits for foreign crew members, renewing ship and crew certificates, and managing administrative procedures for seafarers’ sign-on and sign-off documentation. The document management process begins when crew members either sign a Sea Work Agreement (PKL) for employment on Indonesian-flagged ships or enter into a work agreement for service on foreign-flagged vessels. This paper employs field observation and literature review methods to present a comprehensive description of the document processing mechanisms at PT. Pelayaran Dwi Putra Laksana Batam based on operational requirements. The discussion focuses on outlining the workflow of seafarer book sign-on procedures, starting from the shipowner’s notification regarding scheduled crew changes to final administrative completion at the Batam Special KSOP Office. The sign-on document not only verifies the crew member’s official assignment but also functions as a record of their maritime service history. Common challenges include delays in information submission from shipowners, which can prevent timely sign-on and subsequently hinder vessel clearance. Therefore, strong coordination between shipping companies and regulatory agencies is essential to ensure effective fulfillment of responsibilities in managing crew documentation.

The state has a mandate to guarantee citizens' freedom of expression by protecting symbolic representations in public spaces. However, legal construction in Indonesia tends to use the law as a tool to limit visual interpretation, including popular cultural symbols such as the One Piece flag. This study aims to explain two main aspects of the mechanism of symbol criminalization: the state's construction of symbols as threats without any basis in actual violations, and the political use of fear through the production of imaginary enemies. The research method employed a qualitative approach with a conceptual approach. The results show that the state's interpretation of visual symbols rests not on the legality of the action, but on controlling the potential meanings that develop outside the official narrative. Within this construction, the law operates as a filtering mechanism for forms of articulation deemed inconsistent with the state's ideological interests. This strategy shifts the focus from concrete violations to the surveillance of social imagination. Thus, the criminalization of symbols occurs not because of their factual content, but because they open up pathways of solidarity that cannot be institutionally controlled. A critical criminological approach demonstrates that the state uses the law to enforce symbolic domination through techniques of controlling meaning within a democratic regime that formally promises freedom of expression.

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

This study aims to analyze the branding strategy in digital marketing carried out by Maire Homewear through Instagram and Shopee platforms in an effort to increase brand awareness. Maire Homewear is a Micro, Small, and Medium Enterprise (MSME) engaged in the fashion sector with a flagship product in the form of patchwork daster. The focus of this study includes the branding strategy implemented, the obstacles encountered in its implementation, and the effectiveness of the strategy in building brand awareness among consumers. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of the owner of Maire Homewear, two resellers, and two consumers. Data analysis was conducted using the Miles and Huberman model which includes the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Maire Homewear's branding strategy is still stronger in the offline realm, such as through the reseller system and participation in various exhibitions. Meanwhile, the utilization of digital marketing through Instagram and Shopee is considered less than optimal. Content shared on Instagram is still inconsistent, and interactive features such as live shopping on Shopee have not been maximized. This results in Maire Homewear's brand awareness remaining relatively low among the general public, although it has begun to build among loyal customers, both those who purchase directly from Maire and through its reseller network. This study recommends that Maire Homewear increase the consistency and variety of its digital content on Instagram, including customer testimonials, production processes, and educational content about its products. Furthermore, utilizing the live shopping feature on Shopee is expected to be a more interactive and effective promotional tool for building relationships with consumers and expanding market reach.

Financial statements play an important role in providing relevant, reliable, and trustworthy financial information to stakeholders. Although auditors are responsible for ensuring the fairness of these statements, cases of undetected financial fraud still occur. This research seeks to empirically examine the effect of experience and time budget pressure on the auditor’s ability to detect fraud, with an understanding of red flags as a moderating variable. The research was conducted on auditors who work in Public Accounting Firms (PAFs) in Bali. The sample was determined using purposive sampling technique and 94 auditors were obtained as a sample. Data was collected through a survey method using a structured questionnaire distributed to respondents. The analytical methods used include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that experience has a positive effect, and time budget pressure has a negative effect on the auditor’s’ ability to detect fraud. Furthermore, red flags strengthen the effect of experience and time budget pressure on the auditor’s ability to detect fraud. The findings provide valuable insights for auditors to manage their work focus effectively and for public accounting firms to allocate audit time proportionally, ensuring optimal awareness of red flags even under high time pressure.

This study aims to analyze the effect of price and product quality on consumer purchasing interest at PT. Frisian Flag Indonesia in Pekanbaru Branch. The sample used in this study consisted of 50 consumers. Data analysis was carried out using several techniques, including validity tests, reliability tests, classical assumption tests, multiple linear regression, hypothesis tests, and coefficient of determination tests. Based on the results of the study, the t test shows that price has a significant influence on consumer purchasing interest, with a t-count of 2.908 which is greater than t-table 2.010 and a significance value of 0.005 which is smaller than 0.05. Similarly, product quality also has a significant effect on purchasing interest, with a t-count of 6.736 which is greater than t-table 2.010 and a significance value of 0.000 which is smaller than 0.05. Furthermore, the simultaneous test (F test) shows that price (X1) and product quality (X2) together have a significant effect on consumer purchasing interest. The F-test results yielded an F-count of 24.591, which is greater than the F-table of 3.191, with a significance value of 0.000, indicating that both variables have a significant influence. The coefficient of determination indicates that price and product quality contribute 51.1% to consumer purchase intention, while the remaining 48.9% is influenced by other factors not examined in this study.