Publication Search

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

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

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.

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.

The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

The advancement of Artificial Intelligence (AI) technology has generated significant benefits while simultaneously creating new opportunities for cyber-based sexual offenses, particularly through deepfake technology, which enables the manipulation of a person's face into pornographic content without consent. This study examines criminal liability for perpetrators of AI-based sexual harassment and legal protection for victims in deepfake pornography cases, focusing on a case involving a student at Udayana University, Bali. This research employs a normative legal method by analyzing primary, secondary, and tertiary legal materials. The findings indicate that although Indonesian law does not yet explicitly regulate deepfake technology, perpetrators can still be prosecuted under the Electronic Information and Transactions Law, Pornography Law, Sexual Violence Law, and the new Criminal Code. Criminal intent is established through the deliberate manipulation, creation, and dissemination of non- consensual sexual content. Furthermore, victims are entitled to legal protection, including psychological recovery, privacy rights, restitution, and content removal. This study highlights the urgency of developing specific regulations addressing AI-related sexual crimes, enhancing forensic digital capabilities, and strengthening victim-centered protection mechanisms. The research contributes to the legal discourse on emerging digital crimes and emphasizes the need for adaptive legal frameworks in the AI era.  

The rapid development of information and communication technology has driven the transformation of human activities into the digital realm, making cyber law regulation an essential need to govern activities in the virtual world. This research discusses the comparison of cyber law regulations in Indonesia and Singapore, specifically the Electronic Information and Transactions Law (UU ITE) and the Cybersecurity Act as well as the Protection from Online Falsehoods and Manipulation Act (POFMA), focusing on legal philosophy, enforcement mechanisms, and the protection of freedom of expression. A normative legal research method with a comparative approach is used to analyze the normative context, law enforcement implementation, and the social impacts of both regulations. The research findings indicate that Indonesia adopts a repressive legal approach with fragmented enforcement and challenges related to digital literacy, which leads to potential restrictions on freedom of expression. In contrast, Singapore applies a risk-based regulatory framework with centralized coordination and a more adaptive mitigation approach, aiming to balance content control with the protection of human rights. This research recommends reforms and strengthening of cyber law regulations in Indonesia to improve law enforcement effectiveness and ensure proportional freedom of expression in the digital era.

The rapid development of technology encourages the change in crime patterns from conventional to digital through the use of electronic devices. This phenomenon makes many individuals and groups use technology not only for positive purposes, but also to gain financial gain illegally. Instagram as one of the most popular social media applications has also become a space for digital crime practices, especially through the creation of fake accounts. Fake accounts are used for various harmful acts such as online fraud, the spread of fake news, the use of identities or photos without permission, acts of bullying and negative comments that trigger conflicts, to the spread of pornographic content. This research aims to identify the forms of fake account practices on Instagram, analyze the causative factors, and evaluate the application of applicable laws, especially Law Number 19 of 2016 concerning Information and Electronic Transactions. The research method used is empirical legal research with a qualitative approach. The data was collected through interviews with investigators from the Directorate of Criminal Investigation of the Metro Jaya Police, academics, and civil society organizations (CSO). The results of the study show that the practice of fake accounts still often occurs due to low digital literacy, weak supervision from platforms, and not optimal law enforcement. Although Article 35 jo Article 51 paragraph (1) of the ITE Law has regulated the prohibition of data and identity manipulation, its implementation still faces a number of obstacles from aspects of legal substance, enforcement structure, and community legal culture. This study recommends the need for collaboration between the government and social media platforms in limiting the creation of fake accounts, improving people's digital literacy, and reformulating legal rules that are clearer and more adaptive to the dynamics of digital crime. These efforts are needed so that the protection of social media users is optimal and able to create a safe digital space.

This study aims to analyze the phenomenon of authoritarian backsliding or democratic regression in Southeast Asia, focusing on Indonesia and Thailand. Conceptually, backsliding refers to the gradual weakening of democracy through formal and legal mechanisms by political actors within the system itself. The research employs a literature study method, analyzing academic sources and international reports relevant to the topic. The findings indicate that both Indonesia and Thailand have experienced democratic decline characterized by the consolidation of executive power, the weakening of oversight institutions, and restrictions on civil liberties. In Indonesia, democratic regression occurs primarily through executive aggrandizement and strategic manipulation of elections, while in Thailand, it manifests through promissory coups under military dominance. The study concludes that democratic decline in Southeast Asia often occurs not through overt authoritarian takeovers but through a subtle erosion of democratic institutions that undermines popular sovereignty.

Importance of gut microbiota during neurodevelopment has increased, as has the potential relationship between the gut microbiota and (ASD). Complex associations between gut microbiota and ASD are explored here, including significant pathways such as immune modulation, neurotransmitter control, and gut-brain axis signaling. Based on available data, individuals with ASD possess distinctive microbial signatures that are characterized by reduced diversity and altered abundance of specific bacterial species. Such modifications could be related to symptoms of the behavioral nature, neuroinflammatory, as well as gastrointestinal. ASD growth as well as severity could be influenced by the composition of microbiome, depending on genetic, nutrition, microbial exposure during the earliest phases, as well as antibiotic use. Additional therapies based on the microbiome that presented the potential to alleviate the symptoms related to ASD include the use of probiotics, prebiotics, diet modification, as well as fecal microbiota transplantation (FMT). Still, establishing the causal associations, standardizing the procedure of handling the patients, as well as solving the problem related to the manipulation of microbiome, are still challenging activities, though. Large-scale, long-term studies need to be the core agenda of subsequent research, so that specific microbial signatures associated with ASD will be clearly defined, as well as tailored therapies that address the microbiome will be developed. Understanding more about the role that the microbiota plays during ASD may open up the diagnosis as well as the therapy based on the entirely new concepts, something that will ultimately benefit the patients who possess the disorder.

This study investigates the algebraic reasoning processes of university students when expanding mathematical expressions in the context of nonroutine problem-solving. The research adopts a qualitative approach to explore how students interpret algebraic structures, apply symbolic transformations, and construct logical explanations while working through unfamiliar tasks. Data were collected through written tests, task-based interviews, and detailed analysis of students’ solution strategies. The findings reveal significant variation in students’ ability to generalize patterns, recognize structural relationships, and justify algebraic procedures. Students with strong conceptual understanding demonstrated flexible reasoning, coherent explanations, and appropriate use of algebraic properties. In contrast, students who relied heavily on procedural rules often struggled with symbolic manipulation, produced fragmented reasoning, and exhibited misconceptions related to variables and distributive operations. These results highlight the importance of fostering conceptual understanding, metacognitive awareness, and reasoning-oriented instruction in university mathematics. The study provides insights for educators seeking to design learning environments that promote deeper algebraic thinking and enhance students’ ability to solve complex, nonroutine problems.

This study examines the construction of reality and violations of broadcasting ethics in the Xpose Uncensored Trans7 program in 2025 which displays a negative image of pesantren and kiai. Using a descriptive qualitative approach with the framing analysis of Pan and Kosicki's model, this study reveals the existence of tendentious narrative and visual manipulation, thus giving the impression of harassment of religious symbols. The broadcasts are considered to violate the principles of balance and social responsibility as stipulated in the Broadcasting Code of Conduct and Broadcast Program Standards (P3SPS). The public reaction that emerged through the hashtag #BoikotTRANS7 reflects the increasing public awareness of the importance of ethics in broadcasting practices. This phenomenon shows that the media not only functions as a conveyor of information, but also has a moral responsibility in shaping public opinion in a fair and balanced manner. This study emphasizes the urgency of increasing media literacy and ethical sensitivity in the production of broadcast content, especially those related to the representation of religious groups. Thus, the results of this study are expected to be a reference for broadcasting institutions, media regulators, and the public in encouraging more ethical and responsible broadcasting practices in the digital era.

The phenomenon of introduction through social media has become very common in this digital era. Social media offers ease and efficiency in introducing individuals to others, allowing them to meet, interact, and build relationships in a different way than traditional methods. However, the introduction of a partner through social media also brings its own challenges, emotional manipulation, and limitations in understanding the partner in depth. In the context of Catholic marriage, this phenomenon poses a serious challenge to canonical law. Canon law strictly regulates marriage in order to remain faithful to the Church's teaching of lifelong union and openness to procreation. However, the introduction of a couple through social media can affect the validity of the agreement, psychological readiness, and understanding of the nature of marriage. The Church needs to meet these challenges with a new pastoral approach, including the development of specific guidelines for the companionship of couples who start relationships through social media. This approach includes strengthening more intensive and comprehensive pastoral mentoring, utilizing social media as a tool for education and counseling and reminding couples of the importance of transparency and honesty in relationships. Thus, the Church faces the challenge of ensuring the psychological readiness of both parties and helping couples to understand more deeply about the marital commitments they make and to maintain the values of the sacrament of marriage in an ever-evolving digital world.

Relational bullying is a form of bullying that often occurs in the school environment and has a significant impact on the psychological and academic aspects of students. This research aims to analyze the influence of relational bullying on students’ interest in learning at various levels of education. The research method used is literature review by reviewing 11 relevant national journals indexed by Google Scoler, DOAJ and Sinta, which were published between 2018 and 2024. The results of the study show that relational bullying generally appears in the form of exclusion, spreading gossip, manipulation of social relationships, indirect mockery, and seniority behavior. The impacts caused include a decrease in academic confidence, increased anxiety and depression, loss of study concentration, and low student motivation and participation in class. This condition implies a decrease in learning achievement and student involvement in school activities. Based on the findings, it is concluded that relational bullying has a significant negative effect on students’ interest in learning. Therefore, prevention efforts are needed through the establishment of a positive school climate, strengthening the value of empathy, and the provision of sustainable counseling services to create a safe learning environment and support the development of students.

This study aims to investigate the impact of Instagram social media use on deviant behavior among students at Campus 3 of Mercu Buana University in Yogyakarta. The phenomenon of increased intensity of social media use among students is the main basis of this study, in which Instagram not only functions as an instrument of communication and self-expression, but also as a medium that has the potential to trigger various forms of deviant behavior, such as cyberbullying, self-image manipulation, and social norm violations. The research method used integrates quantitative methods with descriptive design and simple linear regression analysis. Data was collected through a survey distributed to 100 active student participants, whose sample was determined using a simple random sampling method. Validity and reliability tests showed that all research instruments met the criteria for validity and reliability, as reflected in a Cronbach's Alpha value of 0.946. The relationship between Instagram and deviant behavior among students is represented by the regression equation Y = 2.300X + 0.641. These findings indicate that an increase in the frequency of Instagram use correlates with an increase in the potential for students to adopt deviant behavior. It is hoped that this study can serve as a basis for improving digital literacy and educating students on the ethical use of social media in a university environment.

The development of digital technology has transformed children’s patterns of interaction through online games, which serve both as entertainment and transactional spaces. As digital consumers, children are entitled to protection equal to adults, yet they remain vulnerable to risks such as inappropriate content, fraud, data manipulation, and exploitation. Despite the existence of legal frameworks like the Consumer Protection Law, the Child Protection Law, and the Electronic Information and Transactions Law, this study reveals that these laws do not specifically address children as a vulnerable group in the digital environment. This research employs an empirical normative approach to highlight the shortcomings of current regulations. Given the rapidly growing use of digital platforms by children, stronger regulatory measures, greater parental involvement, and increased responsibility from platform providers are essential to ensure the fulfillment of children’s rights and provide adequate protection in the digital space. These findings emphasize the need for comprehensive legal reform to safeguard children’s digital rights.

Attendance is an essential component of school management that serves as both proof of presence and a basis for evaluating the discipline of teachers, students, and staff. The manual attendance system that is still widely used often leads to several issues, such as delayed data recapitulation, potential attendance manipulation, and low recording accuracy. This study aims to design and develop a web-based attendance application at SD Negeri 19 Pasar Cubadak by integrating geolocation, timestamp, and face recognition features as attendance validation tools. The research method employed is the Research and Development (R&D) approach using the Waterfall software development model, which includes the stages of requirements analysis, system design, implementation, and testing. The application was developed using the Laravel framework with PHP and JavaScript programming languages and a MySQL database. The results show that the web-based attendance application can record attendance in real-time, automatically validate user location and identity, and generate accurate and transparent attendance reports. The User Acceptance Test (UAT) results indicate that the system is user-friendly, improves recapitulation efficiency, and assists the principal in objectively monitoring school members’ discipline. Therefore, this application is expected to serve as a modern solution to enhance the effectiveness of attendance administration in primary education environments.

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