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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.

The rapid growth of Indonesia’s digital economy has created opportunities while simultaneously increasing the risk of monopolistic practices and unfair business competition. To address these issues, the Business Competition Supervisory Commission (KPPU) introduced behavioral remedies as an alternative dispute settlement mechanism. This study aims to analyze the effectiveness of behavioral remedies in cases of market control and abuse of dominant position. The research employs a doctrinal legal method. Effectiveness is assessed through two main indicators, namely the restoration of market conditions and the prevention of repeated violations. The findings show that this mechanism is generally effective in restoring competition and preventing recurrence, as demonstrated in several KPPU cases, including Case No. 04/KPPU-I/2024. However, its effectiveness remains conditional, as the mechanism is reactive, does not impose fines, and is monitored only for a relatively short period. Moreover, although KPPU Regulation No. 2 of 2023 regulates this mechanism, it does not provide sufficient legal explanation regarding the classification of articles that are permitted. Therefore, stronger monitoring and more detailed legal clarification are required to ensure the sustainable effectiveness of this mechanism in maintaining fair competition.

This study evaluates the retrofit design of the Semat weir on the Kali Gawe in Jepara Regency. The retrofit aims to adjust the weir’s hydraulic capacity to accommodate estimated flood discharges while ensuring the structure’s stability under applied loads. In the agricultural context, adequate water availability for irrigation directly affects crop yields; conversely, the rainy season often increases river flow and flood risk. Irrigation structures such as weirs are therefore required to raise river water levels to divert flow into irrigation channels and to regulate water distribution. Flood discharge estimates were derived from precipitation data and watershed (drainage basin) characteristics. Flood hydrograph planning is a critical design step for the weir. Log-Pearson Type III analysis was used to determine probable precipitation values for several recurrence intervals. Those design precipitation values were then converted into design flood discharges using synthetic unit hydrograph methods, specifically the Snyder, Nakayasu, and Gamma HSS approaches. Employing the Gamma synthetic unit hydrograph for the 50-year return period (Q50) produced a design flood discharge of 2,536.52 m³/s for that recurrence interval. Structural stability analyses of the redesigned weir indicate safety factors well above customary thresholds: overturning resistance factor = 11.6 (required ≥ 1.5), sliding resistance factor = 4.80 (required ≥ 2.0), and piping (internal erosion) factor = infinite (required ≥ 4). All evaluated stability parameters therefore satisfy standard safety criteria.

Medication adherence among pulmonary TB patients is crucial to prevent recurrence and ensurecomplete recovery. Patient knowledge of tuberculosis treatment and adherence to prescribed dosages andadministration methods are key components to successful treatment. This study aimed to determine therelationship between knowledge and medication adherence in pulmonary TB patients at Harapan Anda IslamicHospital, Tegal City. This study used a quantitative cross-sectional design. A sample size of 60 pulmonary TBpatients at Harapan Anda Islamic Hospital, Tegal City, was selected through purposive sampling. Data werecollected using a knowledge questionnaire and a medication adherence questionnaire. Data were analyzed usingthe chi-square test. Based on the analysis results, it was found that of the 60 patients with pulmonary TB atHarapan Anda Islamic Hospital, Tegal City, most were in the early elderly age (46-55 years), most were malebecause they were men, the majority were married, most had graduated from high school and most had privateemployment status. The level of compliance with taking medication in patients with pulmonary TB at HarapanAnda Islamic Hospital, Tegal City was in the high category. There was a relationship between the level ofknowledge and compliance with taking medication in patients with pulmonary TB at Harapan Anda IslamicHospital, Tegal City. There was a relationship between the level of knowledge and compliance with takingmedication in patients with pulmonary TB at Harapan Anda Islamic Hospital, Tegal City. Patients who had goodknowledge tended to be more compliant in undergoing treatment. These results serve as input for health servicesto provide health service programs to improve knowledge and compliance with taking medication in patients withpulmonary TB better.

The concept of restorative justice is being explored as an alternative approach to resolving conservation violations caused by ignorance, as demonstrated in the I Nyoman Sukena case in Indonesia. This research aims to examine the potential of restorative justice to deal with such cases more humanely and effectively. A normative juridical method was used, focusing on legal regulations and case analysis relating to wildlife conservation. The results show that restorative justice, which emphasizes dialogue and education, can prevent recurrence and foster public awareness of protected species without imposing strict criminal sanctions. This approach, which is in line with Indonesian values, can reduce the burden on the judiciary and support conservation goals.

Corporate crime within PT Permodalan Nasional Madani (PNM) Palu Branch reflects the vulnerability of state-owned financial institutions to practices of abuse of authority and violation of the law by internal elements. This case caused state losses and damaged public trust. This research aims to analyze the criminal sanctions and obstacles faced by law enforcement officials in cracking down on corporate crime, as well as formulating solutions for handling it. This research uses a normative juridical approach with the support of empirical data from cases in the Palu District Attorney's Office. The results show that criminal sanctions against individual perpetrators have been applied, but have not yet touched on aspects of institutional corporate responsibility. The main obstacles in law enforcement include limited evidence, the complexity of the organizational structure, the apparatus' lack of understanding of corporate law, and external pressures that interfere with the independence of the investigation. Suggestions include the need to increase the capacity of investigators in forensic audit and corporate law, strengthening the internal monitoring and whistleblowing system at PNM, and collaboration between law enforcement agencies. Thus, law enforcement against corporate crime can be carried out more effectively, fairly, and able to prevent the recurrence of similar crimes in the future.

Thyroid cancer is the most common endocrine malignancy, with a steadily increasing incidence rate. Although the overall survival rate is relatively high, the risk of recurrence after definitive treatment such as Radioactive Iodine (RAI) therapy remains a significant clinical challenge. Predicting recurrence risk is crucial for optimizing monitoring strategies and interventions. With advances in technology, machine learning (ML) approaches are increasingly utilized to support medical predictions, including the recurrence of thyroid cancer. This study aims to evaluate the performance of four classification algorithms—Logistic Regression, XGBClassifier, Random Forest Classifier, and Voting Classifier—in predicting thyroid cancer recurrence using the Thyroid Cancer Recurrence After RAI Therapy dataset, which consists of 383 patient records and 13 key clinical attributes. The evaluation was conducted using accuracy, precision, recall, F1-score, and area under the curve (AUC) metrics. The results show that the XGBClassifier is the best-performing model with an accuracy of 97.4% and an AUC of 0.95, demonstrating superior performance in handling the minority class. This research is expected to contribute to the development of more effective machine learning–based clinical decision support systems for predicting thyroid cancer recurrence after therapy.

Eradication of corruption in Indonesia has been made maximum efforts, but the reality shows that the number of corruption cases continues to increase. This situation is caused by the obstacles encountered in efforts to prevent and eradicate corruption. In its development, corruption in Indonesia is no longer a monopoly of bureaucrats but has also involved actors in the private sector. For example, corruption can be committed by corporations, either directly or through the actions of people acting on behalf of or for the interests of the corporation. The method used is the normative juridical method, a legal research method that relies on the study of primary legal materials, such as laws, legal theories, and legal concepts. This method is analytical and examines the legal norms applicable in laws and regulations. Enforcement of criminal law against corporations in corruption cases is an important aspect in efforts to eradicate corruption in Indonesia. Corporations are responsible for actions taken in their interests. Sanctions imposed on corporations, either in the form of fines or administrative sanctions, are expected to provide a deterrent effect and prevent the recurrence of corruption. Criminal law enforcement against corporations in corruption cases faces various complex and diverse obstacles. These obstacles include the complexity of the corporate organizational structure, difficulty in providing evidence, transfer of responsibility, lack of clear regulations, minimal sanctions imposed.

Background: Hernia is a common surgical problem in children. Usually it requires surgical intervention and one complication of hernial surgery is recurrence of the hernia. Aim of study: To identify the predictive risk factors for recurrence of the hernia and make efforts to avoid the recurrence. Patient and methods: This is a prospective study conducted in Baquba teaching hospital for the period from the 1st of Jan. 2020 to the thirty of June 2024, included (188) cases. Open Herniotomy done for all of them. 163 patients (86.7%) were male and 25 patients (13.2%) female. 104 (55.3%) cases in right side and 82 case (43.6%) in left side and only (2) patients (1.06%) have bilateral inguinal hernia. Result: The age of the patient range from one month up to (14) years. Mean age was (3.12) years. Follow up period for one year for all patients to detect the recurrence. 7 patients (3.7%) develop recurrent hernia. 3 patients less than one year, 3 patients from 6-10 years and one patient is more than 11 years. 18 (9.57%) have thin sac and 3 (16.6%)of them develop hernia while those with normal wall thickness only one patient (0.58%) develop hernia. 15 patients (7.79%) have wide neck sac more than 1.5cm 2 (13.3%)of them develop hernia and only one patient (0.57%) with narrow sac neck less than 1.5cm develop hernia. Conclusion: Thin wall hernia sac and wide neck hernia sac more than 1.5cm are more predictive risk factors for developing recurrent inguinal hernia in children.

Dental caries is one of the most common dental health problems worldwide, caused by bacterial activity in the mouth, notably Streptococcus mutans. This bacterium plays a crucial role in tooth demineralization, ultimately leading to tooth decay. The management of dental caries is typically performed through medical procedures, such as dental fillings; however, this method does not prevent the recurrence of caries. One alternative that has gained attention is the use of herbal plants. This article explores using herbal plants as an alternative inhibitor of Streptococcus mutans bacteria in treating dental caries. The writing of this article employs a narrative analysis approach by collecting secondary data from various previous studies. The exploration results show that 33 herbal plants are used as therapies for addressing dental caries, with five plants being the most commonly used: betel leaf, Lantana camara, lime, celery, and ginger. Using herbal plants to inhibit Streptococcus mutans offers promising potential for developing more natural, safe, and affordable treatment methods.    

Background: The frequency of hypertension continues to increase in line with the low compliance of hypertension sufferers in carrying out their treatment, one of which is a hypertension diet. Family support plays a crucial role in increasing self-confidence, motivation, and life satisfaction of hypertension sufferers. Family involvement in health education programs helps patients with their needs met, understanding when to seek medical help, and support for treatment compliance, which can prevent recurrence and serious complications due to hypertension. In addition, compliance with a hypertension diet is very important to keep blood pressure stable. A good understanding of the benefits of diet and the role of family and health workers in providing support can increase diet compliance. Conversely, low understanding can reduce awareness of the importance of diet, potentially causing ongoing complications. Therefore, hypertension management strategies must involve family support and education about the right diet to achieve optimal health outcomes. This study was conducted to analyze the Relationship Between Family Support and Diet Compliance in the Elderly in Controlling Hypertension at the Kedungmundu Health Center. Methods: This study uses a quantitative method with a correlational approach. Data were collected through demographic questionnaires, family support, and hypertension diet compliance, with a study sample consisting of 90 people using random sampling techniques. Somers' D test was chosen as the statistical analysis method for this research data. Results: Based on the study, it was found that some respondents received quite good family support, with a total of 57 people (63.3%) and were quite compliant with dietary compliance as many as 57 people (63.3%). The results of the Somers' D test showed that the significance value of p = 0.000 <α (0.05), so H0 was rejected. Conclusion: Based on the data analysis, the conclusion obtained is that there is a relationship between family support and dietary compliance in the elderly in controlling hypertension at the Kedungmundu Health Center, Semarang City.