Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, ukuran direksi, dan keberagaman gender direksi terhadap pengungkapan informasi covid-19. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sebanyak 46 perusahaan. Pengambilan sampel menggunakan metode purposive sampling dengan kriteria, yaitu perusahaan perbankan yang menerbitkan laporan tahunan pada tahun 2020-2021 dengan memuat data yang dibutuhkan oleh peneliti, sehingga yang terpilih menjadi sampel adalah 39 perusahaan. Metode yang digunakan dalam menganalisis data adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh positif signifikan terhadap pengungkapan informasi covid-19, sedangkan ukuran direksi dan keberagaman gender direksi tidak berpengaruh terhadap pengungkapan informasi covid-19. Komisaris independen, ukuran direksi, dan keberagaman gender direksi secara simultan berpengaruh signifikan terhadap pengungkapan informasi covid-19. Penelitian ini membuktikan bahwa direksi memiliki kecenderungan untuk tidak mengungkapkan informasi yang berisiko bagi perusahaan.

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tingkat kesadaran orang tua mengenai pentingnya pendidikan anak usia dini (PAUD) di wilayah komunitas rentan, khususnya di Tempat Pembuangan Akhir (TPA) 2 Karya Jaya, Kecamatan Kertapati, Kota Palembang. Pendekatan kualitatif deskriptif dengan metode studi fenomenologi digunakan untuk menggali secara mendalam pengalaman dan pandangan para orang tua terhadap pendidikan anak usia dini. Hasil penelitian menunjukkan bahwa mayoritas orang tua belum sepenuhnya memahami esensi pendidikan anak usia dini sebagai fondasi perkembangan anak. Hambatan-hambatan seperti rendahnya tingkat pendidikan orang tua, kondisi ekonomi keluarga, serta terbatasnya akses terhadap layanan pendidikan menjadi faktor utama rendahnya partisipasi dalam PAUD. Namun, keberadaan PAUD Ceria yang dikelola oleh Lembaga Satu Amal Indonesia memberikan dampak positif yang nyata, khususnya dalam membangun kesadaran dan partisipasi orang tua. Penelitian ini menekankan pentingnya sinergi antara lembaga sosial, masyarakat, dan pemerintah dalam memperluas akses serta meningkatkan kualitas layanan PAUD di daerah-daerah marginal.

This study aims to determine whether there is an influence of parenting patterns on the independence of children in orphanages in Alang-alang lebar sub- district. The method used in this study is quantitative with a correlational research type. The population of this study was all children aged 5-6 years who lived in orphanages in Alang-alang lebar sub-district. The sample in this study was 20 children in orphanages in Alang-alang lebar sub-district with a random sampling method. Data collection techniques used were observation, questionnaires and documentation. After collecting the results of the questionnaire answers that had been distributed, the researcher processed the data using the SPSS Version 26 Program. The data analysis used was validity testing, reliability testing, simple linear regression, hypothesis testing and determination coefficient testing. After the analysis test was carried out, the calculated t > t table (8.956 > 2.093) and sig< 0.005 were obtained. Because the calculated t > t table, Ho was rejected and Ha was accepted, meaning that there was an influence of parenting patterns on the independence of children in the Alang-Alang Lebar Sub-district Orphanage.

This research discusses the legal process against children who commit indecent crimes and the role of rehabilitation as a recovery effort based on Decision Number XXX/Pid.Sus-Anak/2024/PN Mgg. This investigation uses normative and empirical legal methods by analyzing laws and regulations and judicial practices against children. This investigation purposes to examine the role of the prosecutor in determining the boarding school as a place of rehabilitation and assess the suitability of the prosecutor's charges with the provisions of juvenile criminal law in Indonesia. The findings showed that prosecutors play an important role in determining the form of rehabilitation by coordinating with community supervisors, considering the best interests of the child as stipulated in Law Number 11 of 2012 concerning the Child Criminal Justice System (UU SPPA). The selection of pesantren as a place for rehabilitation reflects an educational approach that not only punishes, but also shapes the morals and character of children so that they can return to society in a better condition. This rehabilitation also provides access to education and guidance in an environment that supports the mental and social recovery of children and prevents repetition of criminal acts.

A strong entrepreneurial sector plays a crucial role in a country's economic growth. Entrepreneurship not only contributes to creating jobs, but also increases productivity and encourages innovation. Therefore, it is very strategic to foster interest in entrepreneurship, especially among students and the younger generation. There are several factors that influence interest in entrepreneurship among students, one of these factors is business capital and motivation. The aim of this research is to find out whether there is an influence of business capital and motivation on interest in entrepreneurship among students of the Sharia Economics Study Program at Island Sulthan Thaha Saifuddin University, Jambi. The method used in this research is a quantitative method. The research sample consisted of 96 students using a sampling technique, namely Purposive Sampling. The results of this research show that both variables have a positive and significant effect on interest in entrepreneurship among students in the sharia economics study program. Simultaneously, the business capital and motivation variables have a significant influence on the entrepreneurial interest variable. The R Square value is 0.561 or 56.1%, which means that 56.1% of changes in the dependent variable can be explained by the independent variable, while the remaining 43.9% is influenced by other variables not included in this research. The Adjusted R Square value = 0.551 shows that after adjustment, this model still has good abilities in explaining the dependent variable. Apart from that, the R value = 0.749 shows a strong relationship between the independent variable and the dependent variable. The Islamic economic view of entrepreneurship is one of the noble recommendations for humans in working.

Hospitals must be able to deal with the dynamics of rapid change in the digital era, hence the need for digital transformation. Retention towards digital transformation in hospitals can take many forms, especially among medical and administrative staff. This study aims to evaluate the success of digital transformation at Cahaya Medika Hospital using the DeLone & McLean Model. This research method is quantitative explanatory research. The sample in this study were health workers, administration and medical support at Cahaya Medika Hospital totaling 127 respondents. Data collection using questionnaires and descriptive analysis techniques using the SEM-PLS method. The results showed system quality, information quality, and service quality influenced directly and indirectly on net benefits through use and user satisfaction on officers at Cahaya Medika Hospital. These results have theoretical implications that support theory and previous research. Managerially, it is expected to provide input for Cahaya Medika Hospital management to improve the success of digital transformation in hospitals. These efforts can help increase the level of system usage and user satisfaction which ultimately increases net benefits for the hospital. There is a significant influence of system quality, information quality, and service quality on net benefits through usage and user satisfaction on the success of digital transformation in RS Cahaya Medika Tambun Utara.

Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.

Majelis Taklim is a tradition of learning among the people of Indonesia, both rural and urban, the tradition of learning is still going on today. The purpose of the study was to describe the role of the weekly taklim assembly in strengthening the religious understanding of housewives held every Saturday morning in Bambu Apus Village, Pamulang District, South Tangerang City. In this research, the method used is qualitative because the data obtained is processed and explained in the description of the author. In obtaining data, the author used observation, interview and documentation methods. The data sources in this study include primary data sources in the form of interviews with material speakers, administrators and a congregation of Majelis Taklim Nurul Iman, as well as secondary data sources derived from documentation of activities. The results of the study concluded that the role of Majelis taklim Nurul Iman included, among others, fixing the reading of short surahs, apart from being a place to learn religion as well as improving the household economy, there was an economic turnover because the Saturday morning taklim assembly was attended by people from various social layers, strengthening religious understanding, and fostering harmony between communities with silaturrahim.

This research intention is to find out how the legal protection of Intellectual Property Rights (IPR) on TikTok video content is from a penal law perspective and to find out the penalties given to increase the effectiveness of law enforcement. The background of this research is based on the large number of uses of most of the songs on the Tiktok application without permission from the copyright holder who should have economic rights to their creations. This action can be categorized as a criminal act of piracy. A crime is an unlawful act that is detrimental to society and the perpetrators can be subject to criminal penalties. The development of communication technology has given birth to a new media called social media, and TikTok is one of the popular social media among the public. The problem is that most of the songs used in the Tiktok application are used without permission from the copyright holder who should have economic rights to their creation. The research method used in this study is the normative legal method with a statutory approach. The specifications of this study are descriptive analytical. The results of the study show that the criminal approach in the protection of Intellectual Property Rights is very important to ensure that the intellectual property rights of the results of creation are respected in society, the imposition of criminal sanctions in cases of violations, such as the use of songs without permission is important to provide a deterrent effect on the perpetrators while protecting the interests of the rights owners and creating legal certainty. The novelty of this research lies in the multidisciplinary approach that connects aspects of penal law with social and economic problems in the protection of Intellectual Property Rights.

The main method to encourage women to achieve gender equality is education. Women have greater opportunities to improve their quality of life, fight for their rights, and actively participate in various aspects of life through education. However, social reality shows that women still face various challenges, such as unequal access to education, patriarchal cultural construction, and limited roles in the public sphere. In this article, the importance of education as a way to encourage women to achieve fair gender equality is discussed. Education not only teaches women what they need to know, but also gives them a critical understanding of their roles and potential. In this context, education must be designed inclusively and responsive to the needs of women, taking into account the social, cultural, and historical aspects that affect their lives. Women's education is essential to building a just, equal, and sustainable society because achieving gender equality in education is not just an individual effort; it also requires systemic support from policies, curricula, and a supportive social environment.