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

Informed consent constitutes a fundamental legal and ethical requirement in healthcare services, ensuring that every medical action is performed with the patient’s full awareness and voluntary approval. In Indonesia, the obligation to obtain informed consent is firmly regulated under the Health Law No. 17 of 2023, the Minister of Health Regulation on Medical Consent, and provisions on medical records. This paper examines the essential role of informed consent as a protective instrument for both patients and healthcare providers within the clinical and legal framework. Informed consent guarantees patients’ rights to information, autonomy, and decision-making, while providing legal safeguards for medical practitioners by documenting the process of explanation, acceptance, or refusal of medical treatment. Proper documentation within medical records ensures accountability, continuity of care, and serves as crucial evidence when medical disputes arise. Medical disputes often stem from dissatisfaction, communication gaps, or misunderstandings about risks inherent in medical procedures. Therefore, informed consent functions not merely as an administrative requirement but as a mechanism for preventing conflict, clarifying responsibilities, and distinguishing unavoidable medical risks from professional negligence. By strengthening the implementation of informed consent, healthcare providers can enhance transparency, improve service quality, and reduce the likelihood of medical litigation.  

Prelabor rupture of membranes (PROM) remains one of the most frequently encountered obstetric complications and continues to contribute substantially to maternal and neonatal morbidity and mortality. Numerous factors have been associated with PROM; however, the available evidence presents considerable variation, highlighting the need to re-evaluate these determinants using recent empirical findings. This review aims to identify and synthesize the principal factors influencing PROM based on ten studies published within the last five years. A systematic search was conducted across PubMed, Scopus, Web of Science, and Google Scholar using predefined keywords, followed by screening through established eligibility criteria. Relevant data from each study including study design, geographical setting, assessed risk factors, and statistical outcomes such as odds ratios or relative risks  were extracted and compared. The review indicates that reproductive and urinary tract infections, inadequate nutritional status, high-risk obstetric history, and short interpregnancy intervals consistently emerge as major determinants. Social factors and the quality of antenatal services were also shown to heighten the likelihood of PROM. Overall, the findings emphasize that PROM arises from a combination of medical and non-medical influences, reinforcing the need for preventive strategies that adopt a comprehensive and integrated approach.

This study aims to analyze the use of interior photography as a means to preserve and visually document the FMM Convent Chapel Regina Pacis in Bogor. The chapel is a historic site with significant artistic, spiritual, and architectural value, and has been officially recognized by the central government as a cultural heritage building. The importance of this research arises from the fact that the chapel is not included in the official publication of cultural heritage buildings in Bogor City that has been identified. Its absence from this publication indicates a lack of visual documentation and historical information necessary to support conservation efforts. Insufficient documentation increases the likelihood of losing architectural value should changes or damage occur in the future. To address this issue, the study seeks to produce interior photographic documentation that accurately and clearly represents the architectural identity of the chapel. This research employs a descriptive qualitative approach, consisting of interviews with the chapel’s management, direct on-site observations, and the development of an interior photography concept that considers spatial structure, perspective, and lighting. In this context, interior photography functions not only as an aesthetic medium but also as a preservation tool capable of storing long-term information.The resulting visual documentation is expected to serve as a valuable reference for managers, researchers, and local government authorities, while also encouraging the inclusion of the Regina Pacis Chapel in the official publication of cultural heritage buildings in Bogor City. In this way, the study contributes to strengthening cultural archives and supporting the preservation of historical architecture.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.

This study aims to forecast beef prices in Palembang City and at the national level in Indonesia using the Autoregressive Integrated Moving Average (ARIMA) method. The data used are the monthly average beef prices for the period January 2019 to December 2024. The analysis involves stationarity tests using Augmented Dickey-Fuller (ADF), model identification through Autocorrelation Function (ACF) and Partial Autocorrelation Function (PACF) plots, parameter estimation with Maximum Likelihood Estimation (MLE), and residual diagnostics with the Ljung-Box and Jarque-Bera tests. The results show that beef prices at both regional levels are not stationary at the level but become stationary after the first differencing (I(1)). The best ARIMA models obtained are ARIMA(0,1,1) for Palembang City and ARIMA(1,1,0) for the national level. Both models successfully predict price fluctuations with a low error rate and show a moderate price increase trend. These findings provide practical implications for price stabilization policy making and beef-related business planning. The forecast results state that beef prices in Palembang City and nationally are predicted to tend to rise in 2025 from January to December.  

The rapid development of communication technology has driven high demand for smartphones, including among students. Based on this, this study was formulated to answer the question: "Does brand image influence OPPO smartphone purchasing decisions among students in the Sharia Business Management Study Program at STAIN Mandailing Natal?". This study aims to analyze and measure the extent of brand image's influence on purchasing decisions. This study used a quantitative approach with a questionnaire method of 75 student respondents from the 2021-2024 intake. Data collection techniques included observation, interviews, documentation, and a Likert-type questionnaire. The primary theories used were brand image theory and purchasing decision theory. Data analysis techniques used included validity, reliability, normality, heteroscedasticity, simple linear regression analysis, partial t-test, coefficient of determination (R²), and correlation tests, all using SPSS version 25.The results showed that brand image had a positive and significant effect on OPPO smartphone purchasing decisions among college students, with a calculated t value > t table (17.504 > 1.666). This means that the more favorable students' perceptions of OPPO's brand image, the higher their likelihood of purchasing the product.

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.

heritage: persistent power Deficiency (CED) among pregnant women is a dietary problem that may have an effect on both maternal and fetal fitness. one of the influencing factors is the mother’s nutritional know-how. This look at aimed to investigate the relationship between nutritional knowledge and the prevalence of CED amongst pregnant ladies in the running area of Tempunak clinic. take a look at methods: This study employed an analytic observational design with a pass-sectional technique. The population consisted of 88 pregnant girls selected the use of purposive sampling. studies gadgets blanketed a dietary understanding questionnaire and Mid-higher Arm Circumference (MUAC) measurement to decide CED fame. statistics analysis turned into executed the use of univariate analysis within the form of frequency distribution, and bivariate analysis with the Chi-rectangular check. effects: maximum respondents had exact nutritional information (fifty nine.09%), and greater than 1/2 did not experience CED (55.68%). The Chi-square check received a p-cost of 0.000 (<zero.05) with a Chi-square fee of 30.410, indicating a massive relationship between dietary knowledge and CED. Pregnant ladies with top dietary understanding were much less in all likelihood to enjoy CED, even as all respondents with terrible information skilled CED. end: there's a large courting between dietary understanding and the incidence of CED amongst pregnant girls. continuous dietary training is vital to lessen the risk of CED and enhance maternal fitness.

This study investigates how the perception of corporations acts as a mediator connecting employer branding with applicants’ intentions to apply for jobs from the Gen Z demographic in Indonesia’s private banking sector. While the broader context refers to the Indonesian private banking industry, the empirical support identified in this study was drawn from Semarang, involving 120 Generation Z respondents who were either final-year students or recent graduates residing in the city. A quantitative design was conducted through a survey approach with purposive sampling, and data were acquired through web-based questionnaires. The evaluation was carried out employing the PLS-SEM method with SmartPLS version 4. 0. The findings indicate that employer branding significantly influences both the reputation of the company and the likelihood of application in a positive manner. Additionally, a company's reputation is strongly and positively linked to the intention to apply, serving as a bridge between employer branding and the desire to seek employment opportunities. The study highlights that employer branding, when managed effectively, enhances Generation Z’s application intention, operating both as a direct driver and via the mediating influence of corporate reputation. Practically, this implies private banks in Indonesia particularly those operating in Semarang should concentrate on advancing employer branding practices while upholding a strong corporate reputation to draw and involve talented candidates from Generation Z. This study provides a contribution to the academic field by highlighting empirical evidence collected in Semarang reflect the interaction between employer branding and corporate reputation in influencing job application behavior of Generation Z within the private banking sector.

This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the final sample with a total of 105 observations during the 2020–2024 period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that leverage has a positive and significant effect on tax avoidance, indicating that a higher level of debt usage increases the likelihood of tax avoidance through interest expenses. Capital intensity also has a positive and significant effect on tax avoidance, as higher investment in fixed assets provides opportunities for firms to utilize depreciation expenses in reducing taxable income. The moderating test reveals that independent commissioners do not moderate the relationship between leverage and tax avoidance but significantly moderate the relationship between capital intensity and tax avoidance in a negative direction, thereby weakening the effect. These findings highlight the importance of corporate governance mechanisms through the presence of independent commissioners in mitigating tax avoidance, although their effectiveness remains limited to specific aspects. This study contributes empirically to the taxation and corporate governance literature and provides recommendations for regulators and tax authorities in strengthening tax compliance monitoring in the property sector.

This study explores key antecedents of turnover intention among employees in the warehouse industry, with a focus on workload, work stress, and job satisfaction. Conducted at CV. Sejati Pati, the research involved 102 respondents selected using a saturated sampling technique. The study applied a quantitative approach, using a structured questionnaire with a five-point Likert scale. Data were analyzed through multiple linear regression using IBM SPSS 27, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results showed that workload and work stress have a positive and significant effect on turnover intention, while job satisfaction has a negative and significant effect. In contrast, compensation and work environment were found to be statistically insignificant. Simultaneously, all variables jointly contribute to explaining 64.9% of the variation in turnover intention. These findings underscore the critical role of managing job demands and psychological pressure while enhancing employee satisfaction to reduce the likelihood of resignation. The research provides empirical insights for human resource management in high-pressure sectors, particularly warehouses, where operational continuity and labor stability are crucial. It also offers practical implications for developing targeted strategies to improve employee retention and foster a more resilient workforce in logistics operations.

Hyperemesis gravidarum is a condition of severe nausea and vomiting during pregnancy that can cause serious physical and psychological effects on pregnant women. In addition to biological and hormonal factors, psychological aspects such as anxiety are thought to play an important role in the occurrence of hyperemesis gravidarum. This study aims to analyze the relationship between the level of anxiety in pregnant women and the occurrence of hyperemesis gravidarum. The study uses a quantitative approach with an analytical observational design through a cross-sectional method. The study sample consisted of 30 pregnant women in their first trimester who were selected using purposive sampling. Anxiety levels were measured using a standardized anxiety questionnaire and categorized as moderate and severe anxiety, while the incidence of hyperemesis gravidarum was determined based on complaints of excessive nausea and vomiting and clinical data. Data analysis was performed univariately and bivariately using the Goodman–Kruskal tau test with a significance level of 0.05. The results showed that most respondents experienced moderate to severe anxiety, and some respondents experienced hyperemesis gravidarum. Bivariate analysis showed a significant and very strong relationship between anxiety levels and the incidence of hyperemesis gravidarum. These findings indicate that the higher the anxiety level of pregnant women, the greater the likelihood of hyperemesis gravidarum. The conclusion of this study confirms that anxiety is an important psychological factor associated with the occurrence of hyperemesis gravidarum. Therefore, the integration of anxiety screening and management into antenatal care is essential as part of a comprehensive, mother-centered approach to pregnancy care

A crane is a mechanical device used to move loads from one location to another, with gantry cranes being one of the most commonly used types in the industrial sector, particularly at container terminals. While offering numerous benefits, the use of gantry cranes also presents several risks, such as potential structural failure of the crane, falling loads due to damage to hooks or ropes, and collisions with other objects. Additionally, lifting loads beyond the crane’s capacity can lead to equipment damage and even fatal accidents caused by electric shocks or adverse weather conditions like strong winds and rain. This study aims to identify and minimize workplace accident risks by applying the SWIFT (Structured What-If Technique) method. This method identifies hazards through the "what if" approach and evaluates risks using the Risk Rating Number (RRN), which measures the severity and likelihood of potential hazards. The results of this study show that ARTG and STS gantry cranes have 25% of hazards in the priority one category, while RTG has 20% of hazards in the same priority. From these findings, it can be concluded that risk mitigation should be focused on the ARTG and STS types, which show higher risk proportions. The recommendations from this study are to enhance safety procedures, provide continuous training for operators, and conduct regular crane maintenance to reduce the potential for accidents. By implementing these mitigation measures, it is hoped that workplace safety will be maintained and the risk of workplace accidents at the Semarang Container Terminal can be minimized.

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR

Burnout is a psychological issue often faced by Civil Servants (ASN) due to demanding job responsibilities, negatively impacting performance, motivation, job satisfaction, and productivity. Excessive workload is a primary factor contributing to burnout, making it essential to examine their relationship in the governmental context. This study investigates the perception of workload and the level of burnout among civil servants at the National Unity and Political Agency (Kesbangpol) of Jambi Province. Using a quantitative correlational approach, the study involved 65 civil servants selected through purposive sampling. Data were gathered through an online questionnaire consisting of a workload perception scale (30 items) and a burnout scale (22 items). The Pearson Product Moment correlation test with SPSS software was used for data analysis. Descriptive results showed that most respondents reported moderate to high levels for both variables. A correlation coefficient of r = 0.503 with a significance level of p = 0.001 (p < 0.05) indicates a significant positive relationship between workload perception and burnout. This suggests that higher perceived workload increases the likelihood of experiencing burnout. To reduce burnout and maintain optimal performance, balanced workload management, social support, and stress management strategies are essential for civil servants.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

The Hazard and Operability (HAZOP) methodology is a qualitative risk analysis technique commonly used to detect potential work hazards. CV. Suryadi Sentosa, also known as Bapak Suryadi's Home Tempe Industry, is a home-based business that produces tempeh. Almost all of the production procedures are still carried out manually, and occupational accident analysis measures have not been implemented. The factory conditions indicate inadequate lighting and ventilation, as well as relatively slippery floors. It is also observed that the industry workers do not pay much attention to their posture, and they do not use personal protective equipment (PPE). This research was conducted directly at the CV. Suryadi Sentosa Tempe Factory, using interviews and observations of seven workers involved in the production process. The steps taken in this study are compiling the sequence of the production process. By using a Hazard and Operability (HAZOP) worksheet, identify potential risks, conduct risk control analysis, monitor and evaluate, implement improvements, and draw conclusions. The analysis found 9 stages of tempeh production at Mr. Suryadi's facility. Several improvements are needed, including involving several workers to handle soybean processing, creating ventilation to provide good and healthy air circulation for workers, adding lighting as a light source so that workers can perform their tasks comfortably, and using ergonomic chairs and work tables to prevent fatigue and increase factory productivity.

This study was motivated by the high number of stunted children found in stunting locations, namely in Kelurahan Kahean and Sigulang-gulang, Kecamatan Siantar Utara, Kota Pematangsiantar. This study also found indications of inadequate parenting patterns in terms of nutrition and child health care. This condition is a serious concern because stunting not only affects children's physical growth but also influences their cognitive development and future quality of life. To understand this phenomenon in depth, this study used a qualitative method with a descriptive approach. Data were collected through in-depth interviews, observations, literature studies, and documentation, involving six main informants. The results of the study revealed that 4 of the 6 parents with stunted children practiced inadequate parenting, particularly neglectful parenting, which was the most dominant parenting style. This neglectful parenting style was characterized by a lack of adequate supervision and attention to providing nutritious food and health care for children. Parents who apply this parenting style tend to consistently ignore their children's nutritional and health needs, thereby increasing the risk of stunting. In addition, some parents also apply a permissive parenting style, which is characterized by allowing children to freely choose food without clear boundaries or rules. As a result, children often consume unhealthy foods and have irregular eating schedules. In addition to parenting factors, limited socioeconomic conditions also exacerbate the risk of stunting. Parents' low level of knowledge about balanced nutrition and child health care further increases the likelihood of children experiencing stunting. This shows that economic and educational factors are major obstacles in efforts to prevent stunting in the Kecamatan Siantar Utara.

This study investigates the influence of advertising selling, sales promotion, and publicity on purchase decisions for Grab’s online transportation services, focusing on students of the Faculty of Economics at the Islamic University of Kadiri. In today’s competitive market, companies must employ creative promotional strategies to strengthen consumer purchasing behavior, especially for service-based products. Consumer engagement and trust are essential, as higher involvement in seeking information increases the likelihood of purchase. A quantitative research method was applied using multiple linear regression to analyze the effects of the three independent variables, both partially and simultaneously. The study population comprised all students of the Faculty of Economics, with purposive sampling used to select respondents who met specific criteria. Data were collected through structured questionnaires and processed statistically. The findings demonstrate that advertising selling, sales promotion, and publicity each exert a positive and significant influence on purchase decisions. Collectively, these promotional tools also have a significant simultaneous impact on consumer decision-making. The coefficient of determination (R²) is 0.757, showing that 75.7% of the variation in purchase decisions is explained by the three variables, while the remaining 24.3% is influenced by other factors not covered in this research. Overall, effective promotional strategies are proven to play an important role in shaping consumer purchase behavior in online transportation services.