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The resolution of disputes in infrastructure projects requires an effective mechanism to ensure smooth project implementation. The fraudulent bank guarantee case in the Pandaan-Malang Toll Road project revealed weaknesses in public procurement oversight, where PT Setdco submitted a falsified bank guarantee, potentially causing losses to the Ministry of Public Works (PU) amounting to IDR 26.09 billion. This study aims to evaluate the effectiveness of arbitration as a dispute resolution mechanism in this case. The research employs a descriptive-analytical method with a qualitative approach, utilizing primary data such as arbitration documents and contracts, and secondary data from legal literature and media reports. The findings indicate that arbitration conducted through BANI provided a fast, fair, and binding solution for the disputing parties. However, the effectiveness of arbitration relies on the supervision of award implementation and regulations supporting accountability. In conclusion, arbitration can be a reliable mechanism for resolving infrastructure disputes if supported by an adequate system.

This article aims to analyze the views of Generation Z (Gen Z) towards the use of Mobile Legends online game as a source of income. This research uses a qualitative approach with a case study method involving six research subjects aged 20-24 years old and actively playing Mobile Legends. Data were collected through semi-structured interviews, observations, and documentation studies. The results showed that Gen Z has a positive view of Mobile Legends as a source of additional income. Their main motivations are the desire to earn extra income, an income-generating hobby, filling spare time, and entrepreneurial opportunities. The strategies used include selling accounts, becoming a jockey, live streaming, content creation, and participating in tournaments. Challenges faced include fierce competition, meta game changes, risk of fraud, and the need to maintain a balance between gaming and real life. Playing intensity has a relationship with monetization success, but excessive intensity can have a negative impact. This research provides new insights into the phenomenon of online game utilization as a source of income among Gen Z and its implications for the digital economy and entrepreneurship.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

This research aims to analyze students' understanding of consumer protection and its influence on confidence in purchasing goods on Shopee. The research used a qualitative approach with in-depth interview methods with high school students in Pasuruan. The research results show that students' shopping frequency at Shopee varies, with a fairly high level of satisfaction although there are still doubts about the effectiveness of the consumer protection features. Most students understand consumer rights and obligations as well as procedures for filing complaints, but some students feel the need for further education regarding steps to handle fraud. Product information on Shopee is considered accurate and buyer reviews provide additional confidence, but the implementation of consumer protection is considered not optimal. In conclusion, students' understanding of consumer protection contributes positively to their confidence in making purchases, but there is a need for improvement in education and transparency of protection features. It is hoped that the implications of this research will become a reference for e-commerce, schools and the government in increasing consumer awareness and protection in the digital era.

The cross – border fintech payment industry faces many cybersecurity issues, including the possibility of data theft, fraud and low efficiency due to reliance on conventional intermediaries. Based on decentralized and cryptgrahpic system, blockchain technology can improve the security and efficiency of cross – border payments. The purpose of this study is to see how the implementation of blockchain affects the transparency, speed and cost of transactions. Using literature studies and case analysis, it was found that blockhain technology can reduce the risk of fraud by making institutions transparent and immutable. In addition, it allows for automated payments through smart contracats, scalability, regulation and technology adoption are some of the challenges that still hinder its implementation. The results of the study show that blockchain is an innovation strategy that has the potential to transform payments across the fintech sector, but it requires synergy between technology, policy and industry players for optimal implementation.  

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

Document forgery is one of the criminal offenses that can damage the integrity of the legal system, affect public trust, and disrupt social order. This study aims to review the criminal law regulation related to document forgery in the Criminal Code (KUHP) and identify challenges in law enforcement. Based on the analysis of Articles 263 and 264 of the Criminal Code, it is found that criminal law in Indonesia has clearly regulated document forgery, by providing criminal sanctions to perpetrators who create, alter, or use fake documents for fraudulent purposes. However, the implementation of criminal law related to document forgery cases still faces various obstacles, such as limited evidence and the development of information technology that requires regulatory adjustments. Therefore, efforts are needed to strengthen the law enforcement system, improve legal education to the public, and adjust the rule of law to technological developments. This research provides suggestions to improve the efficiency of handling document forgery cases through strengthening coordination between legal institutions and updating relevant regulations.

Nowadays, advances in information and communication technology have opened up new opportunities in the world of digital business, including the use of the Telegram application as a business platform. This research aims to understand how students, as the digital native generation and active users of Telegram, utilize this application to carry out digital business activities. The author conducted the research using a descriptive qualitative approach, and collected data through interviews, observations, and library studies involving six informants aged 14-17 years. The results of this study show that the Telegram App, with features such as channels, large-capacity groups, and automated bots, provides flexibility and efficiency that support students in running small businesses, such as selling services, digital products, and community management. However, challenges such as fraud risk and fierce competition are also major obstacles. This research highlights the potential of Telegram in supporting students to develop creativity, communication skills and entrepreneurial spirit early on, while contributing to economic empowerment in the digital era.

This study examines the theoretical foundation of applying forensic audits to identify financial fraud. It focuses on key factors such as auditor competence and professional skepticism, as discussed in various studies. Using a qualitative approach, data were collected through literature review to gather diverse perspectives on forensic audit practices and their effectiveness in detecting financial fraud. By analyzing various journals that employ a quantitative approach, this review identifies key themes such as auditor competency, professional skepticism, and audit techniques used in detecting fraud. The findings indicate that a combination of auditor expertise and skepticism can significantly enhance the effectiveness of forensic audits in detecting financial fraud. This review also concludes that forensic auditing is effective in uncovering various types of fraud.

The use of artificial intelligence (AI) in banking has grown rapidly in recent years, providing opportunities and challenges in dealing with it. AI in the banking world is expected to facilitate use, strengthen customer data security, and optimize risk management. This article aims to analyze the level of customer user experience towards banking services by utilizing artificial intelligence (AI). The analysis technique used in this study is descriptive with a quantitative approach, involving 100 respondents of various ages, various jobs and various educational backgrounds. The main requirement for respondents is that they are customers of various conventional banks in Ponorogo Regency who have used artificial intelligence (AI)-based banking services. Data were collected through questionnaires supplemented with secondary data in the form of documents related to the implementation of artificial intelligence in the banking service system. The application of AI in the banking sector is the detection and prevention of fraudulent transactions in real time, identity verification through biometrics, identity verification through biometrics, chatbots and virtual assistants for customer service, detecting suspicious activity, and the use of smart wallets. The findings in this study explain that artificial intelligence (AI) is able to increase the efficiency of services to customers, provide a better experience, and improve the quality of banking services. Customers are greatly helped by the use of artificial intelligence (AI)

According to data obtained from the Food and Drug Supervisory Agency (BPOM), the total number of illegal cosmetics and/or containing prohibited/dangerous ingredients during the period from October 2021 to August 2022 was more than 1 million pieces with an economic value of IDR 34.4 billion. BPOM also followed up on findings based on reports from several drug and food supervisory authorities in other countries. Based on the report, as many as 46 (forty-six) cosmetics were withdrawn from circulation because they contained prohibited ingredients, microbial contamination, or were counterfeit cosmetics. During the same period, BPOM also carried out cyber patrols. This cyber patrol was carried out on website, social media, and e-commerce platforms to trace and prevent the circulation of illegal cosmetics and BPOM found and blocked (takedown) 83,700 links to the sale of illegal cosmetic products and containing prohibited/dangerous ingredients with a total product amount of 6.5 million pieces and an economic value of Rp 296.9 billion. This proves that there are still many illegal cosmetic products that contain harmful ingredients and do not have a distribution permit.  This research is a normative legal research supported by a statutory approach (statute approcach) which uses secondary data in the form of primary legal materials, secondary legal materials and tertiary legal materials that collect laws and regulations related to the legal issues at hand, case studies, collecting books, journals, dictionaries and other related literature. The legal materials that have been successfully collected are analyzed, namely description, interpretation, evaluation and systematic. The results of this study show that (1) Based on the form of consumer protection from the criminal aspect, there are five forms of consumer protection, namely: Protection against Unsafe Products; Fraud and Fraud Violation of Clear and Correct Information; Violations of Consumer Rights; Abuse of Power or Dominant Position, as well as unfair business practices. Criminal sanctions aim to provide a deterrent effect to business actors who harm consumers. (2) Based on the perspective of criminal law, the actions of DM business actors who have circulated illegal cosmetics without a distribution permit in decision number 572/Pid.Sus/2022/PN Smr, violate the provisions of Article 197 of Law Number 36 of 2009 concerning Health, which has affirmed that every person who deliberately produces and/or distributes pharmaceutical preparations and/or medical devices without having a distribution permit as mentioned in Article 106 paragraph (1) is criminally punished imprisonment for a maximum of (fifteen) years and a maximum fine of Rp.1,500,000,000,- (one billion five hundred million rupiah).

The advancement of information technology has driven the need for more effective and efficient attendance systems, especially for companies with a distributed workforce. PT. Asia Sinergi Solusindo faces challenges in managing employee attendance in real-time based on predefined work locations. This study aims to design a location-based attendance application system utilizing Global Positioning System (GPS) technology to ensure employees can only mark attendance at locations specified by the administrator. The system was developed using the *waterfall* software development methodology, encompassing requirements analysis, system design, implementation, and testing. The application was built on the Android platform with cloud-based database integration to centrally store attendance data. The results show that the system enhances attendance data accuracy, reduces fraud risks, and facilitates real-time employee attendance monitoring. Thus, this application is expected to provide an effective solution to support attendance management at PT. Asia Sinergi Solusindo.

One of the roles of current technology is online attendance recording (e-presence) based on facial recognition and GPS, which was previously dominantly done in the traditional way through paper recording. This manual attendance causes a lot of fraud, such as absentee deposits and forged signatures so that they are not effective in recording them. The purpose of this paper is to provide an analysis related to the exploration of user perception of facial recognition and GPS-based attendance. The method used is of a qualitative type, by analyzing and synthesizing findings from relevant previous research. This research was conducted to help understand technology as a solution to student cheating in absenteeism. Face and location presence use facial recognition features in biometric technology that are able to provide high accuracy, and the implementation of GPS aimed at verifying the user's location. The results of qualitative analysis, facial recognition-based attendance and GPS are effective and practical solutions to overcome fraud in attendance recording.

The use of artificial intelligence (AI) in forensic science has become an interesting topic and has brought tremendous progress in various fields, forensic science being one of them. With AI's ability to analyze large-scale data and detect patterns that are difficult for humans to see, this technology helps in speeding up investigations and increasing the accuracy of results. In the ever-growing digital era, the volume of data generated by organizations is increasingly large and complex. This creates significant challenges for forensic accountants in detecting and analyzing fraud and discrepancies in financial statements. AI offers innovative solutions with its ability to analyze large amounts of data, identify patterns, and detect anomalies at a speed and accuracy that far exceeds human capabilities.

This research aims to analyze the effectiveness of consumer protection regulations in handling fraudulent investments, focusing on the case of Doni Salmanan, a social media influencer involved in illegal investment promotion. Fraudulent investments have become a serious threat to society in Indonesia, especially in the context of the development of digital technology that allows the rapid dissemination of information. This research uses a normative legal research method with a case study approach, examining applicable regulations such as Law Number 8 Year 1999 on Consumer Protection and regulations of the Financial Services Authority (OJK). The results of the analysis show that although there are existing regulations to protect consumers, the implementation and supervision of illegal investment activities are still weak. Weak supervision, low public financial literacy, and inadequate sanctions against fraudulent investment actors indicate the need to update and strengthen regulations. This study provides recommendations to improve the effectiveness of consumer protection regulations and build more adaptive mechanisms to prevent investment fraud in the digital era.

So the problem is whether the judge's consideration is based on the elements of a criminal act. carried out continuously in the decision is correct and appropriate and whether the conviction given by the judge in the decision is correct. The data was processed qualitatively, while the conclusion was drawn using deduction logic. Based on the judge's consideration that the testimony of the witnesses' testimony of the defendant, documentary instructions and the existence of evidence and facts were revealed at the trial.

This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results show that managerial ownership has a significant impact on the condition of financial statements. In line with the fraud triangle theory, which states that high management ownership can increase pressure to achieve financial goals and provide an opportunity to do so. Financial statement fraud is not influenced by institutional ownership and ineffective monitoring. These findings suggest that the effects of institutional ownership and ineffective monitoring may not be easy to predict. Further research is needed to understand the complexity of the components that contribute to the condition of financial statements.

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kapabilitas terhadap pencegahan kecurangan (fraud prevention), serta peran moderasi nilai etika dalam hubungan tersebut. Menggunakan desain penelitian kausal, data dikumpulkan melalui survei menggunakan kuesioner kepada 311 pimpinan dan karyawan Grup PT. Asvia Laguna Medis. Analisis dilakukan dengan metode kuantitatif untuk mengevaluasi hubungan antar variabel. Hasil penelitian menunjukkan bahwa tekanan, peluang, rasionalisasi, dan kapabilitas memiliki pengaruh positif dan signifikan terhadap pencegahan kecurangan. Selain itu, nilai etika memperkuat pengaruh tekanan terhadap pencegahan kecurangan, namun memperlemah pengaruh peluang, rasionalisasi, dan kapabilitas terhadap pencegahan kecurangan. Kesimpulan dari penelitian ini adalah bahwa faktor-faktor internal seperti tekanan, peluang, rasionalisasi, dan kapabilitas penting dalam mencegah kecurangan, dan nilai etika memainkan peran kritis dalam memoderasi hubungan ini.

Digital literacy is an essential skill in the digital era, especially for the younger generation who are starting to actively engage in entrepreneurship through online platforms. However, students' understanding of online ethics and legal frameworks such as the Electronic Information and Transaction Law (UU ITE) is still limited. This community service activity aims to improve the digital literacy of Dian Andalas Padang High School students, with a focus on online ethics in law-based digital business. The methods used include interactive lectures, group discussions, and case simulations to provide a deep and applicative understanding. The results of this activity showed a significant increase in students' understanding of digital literacy and the implementation of the ITE Law. Case discussions and simulations help students identify common violations of the law in online businesses, such as fraud and the spread of false information, and understand how to prevent them. The positive response from students and teachers emphasized the importance of this activity in equipping the younger generation with ethical and law-abiding digital skills, while encouraging schools to integrate law-based digital literacy into the curriculum.

The development of digital technology provides great opportunities for the younger generation to be involved in the business world, but it also brings challenges related to ethics and social responsibility. This study aims to examine the importance of socialization of ethics and responsibility in digital business among students of Dian Andalas Padang High School. Through socialization activities, students are expected to understand the basic principles of ethics in digital business, such as honesty in transactions, personal data protection, and social responsibility to society and the environment. In addition, this activity also aims to increase students' awareness of developing digital issues, such as online fraud and the spread of negative content. The expected result of this socialization is the formation of student characters who are more responsible, independent, and intelligent in using technology positively. With a better understanding of ethics and responsibility, students are expected to develop a sustainable digital business and make a positive impact. Overall, this socialization is expected to equip students with skills and values that support them in becoming successful and integrity digital business actors in the future.