This study aims to analyze the role of forensic audit, proactive fraud audit, good corporate governance (GCG), financial reporting compliance, organizational culture, human resource (HR) competency, and whistleblowing system in preventing fraud. The method used is a literature review with data sources from academic literature, scientific journals, and reliable reports. The results of the analysis show that forensic audit is effective in identifying and resolving fraud cases through in-depth investigations of the organization's financial system. Proactive fraud audit supports early detection by analyzing potential risks before violations occur. Good GCG implementation increases transparency and accountability, while compliance with financial reporting helps maintain data integrity and prevents manipulation. An organizational culture that prioritizes ethics and integrity, as well as adequate HR competency, creates a strong foundation to minimize the risk of fraud. In addition, a safe and confidential whistleblowing system allows for fearless reporting of violations, thereby strengthening early detection. The combination of these factors forms a comprehensive and effective approach to preventing fraud, providing significant benefits to organizations in building stakeholder trust and maintaining the sustainability of their operations .

an important biological sign of pubertal development in girls. The height of adolescent girls can also be affected by early menarche. Adolescent girls are an important investment in the country, as they are the next generation that will shape the future. The progress of the nation is determined by the role of active young women in the family, community, and country. They will be the key to creating positive changes and achieving development goals. This study aimed to evaluate the relationship between the nutritional status of adolescent girls and age at onset of menarche. This cross-sectional observational study included 70 adolescent girls aged 17-20 years.

Fostered partners are partners formed by KKN group III students in Rato Village, Bolo Subdistrict while business actors are those in the village of Rato with the type of business, namely typical regional snacks. This activity aims to provide knowledge to fostered partners and also business people in Rato Village about business ethics that partners need to have in doing business. The method offered to partners / SMEs is in the form of education / socialization using LEAFLETS which are carried out door to door. The material provided in the leaflet includes a discussion of (1) the role of ethics in doing business for MSME actors, (2) the benefits of doing business for MSME actors, (3) the application of ethical principles in doing business in financial, marketing, production and HR activities. The results of this activity show that flower pangaha MSMEs are very enthusiastic in listening and discussing during the activity. In addition, it can provide knowledge about ethics in running a business.

Genocide is one of the most serious crimes in international law, regulated by various legal instruments such as the 1948 Genocide Convention and the 1998 Rome Statute. This crime involves the intent to destroy, in whole or in part, a group based on race, ethnicity, religion, or nationality. This study aims to analyze the role of the International Criminal Court (ICC) in enforcing genocide law and identify the obstacles in applying individual criminal responsibility. Additionally, mechanisms for resolving genocide disputes through peaceful and legal means in international law are discussed. The research employs a qualitative approach with a descriptive-analytical method, analyzing international legal documents and case studies. The results show that although the ICC has jurisdiction to try genocide cases, law enforcement processes often face political challenges, particularly the UN Security Council veto power and state sovereignty. In conclusion, international efforts to address genocide require stronger cross-country cooperation and enhanced legal mechanisms to overcome political and diplomatic challenges.

This community service activity was carried out to answer the challenges of modern education, especially in designing assessments that are inclusive and responsive to the diverse learning needs of students. The program involved 25 teachers from five elementary schools in Gunung Anyar Sub-district, Surabaya. The training method includes preparation through a needs survey, exposure to the basic concepts of differentiated assessment, collaborative practice, implementation simulation, and ongoing mentoring. The results of the training showed a significant increase in teacher competence, especially in understanding the concepts of formative, summative, and diagnostic assessments, as well as the ability to design flexible rubrics and assessment formats. As many as 85% of participants understood the objectives of the activity well, 78% felt that they understood the material very well, and 82% felt helped by simulations and hands-on practice. In addition, the training created a culture of productive collaboration between teachers, which was felt by 88% of participants. However, there are challenges in the form of the need for more time for technical deepening of rubric development and implementation assistance in the classroom. Collaborative practice-based training proved effective in improving teachers' competence in differentiated assessment. For the sustainability of the program, further training, the establishment of teacher learning communities and increased school support are recommended. This program is expected to create a more inclusive, innovative and responsive basic education for students' diversity.

A business can survive if it has good financial knowledge. Financial management and business knowledge have always been the foundation. Along with the times, especially in the digitalization era, it is unfortunate when business people ignore the financial aspects and optimization of their business management. When the company's human resources are able to adjust to the changing times in industry 4.o, then financial management can be done. The purpose of this activity is to assist and provide consultation to business owners in one of the nasi padang restaurants in Cikarang. We come from an environment where business people do not know much about financial education and how to build a business so that it can grow and adapt to digital developments, as well as the lack of training and education provided for business people, especially for micro businesses. The focus of this community service activity is to assist business actors from business management to finance, so as to maximize the ability of their human resources, which is very much needed by business actors who have high competitiveness in this digital era. In the end, it is expected to provide solutions that allow business actors to optimize all business activities in increasing profits and sales, so that the business can survive and develop.
 
 

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

One form of understanding the values contained in Pancasila and also implementation by socialization. By giving direction and understanding as well as implementation to students about Pancasila. The activity of writing this journal aims to provide a further understanding of what Pancasila is, what is its function and position and what values are contained in their precepts and how they apply in everyday life. The author conducts a series of socialization to middle, high school students, and students by asking them to what extent they know about Pancasila. Based on the socialization activities it was found that some students understood the importance of Pancasila. Meanwhile, related to the use of media, some students expressed their understanding in understanding Pancasila. This shows that the use of media through socialization activities can increase the understanding of Pancasila. Therefore, it is important for education to be able to develop learning media, especially for Pancasila education.

The aim of this research is to analyze cyber notary practices in civil law countries and the nature of cyber notary in terms of evidentiary value. This research needs to be conducted due to technological developments and their relation to notary practices using cyber notaries. This research is carried out using a normative legal method by studying the regulations that apply in notarial practice with the aim of seeking legal proceedings based on positive law, supported by legal regulations regarding the position of notaries and legal regulations regarding legal matters. formal and transactional electronic, and the results of the legal experts can provide an overview of the requirements that apply in notary cyber practices. The civil law system places authentic deeds as perfect evidence because they are made based on legal regulations, where notaries, as public officials, have the authority to carry out the task of making deeds. In the development of technology, many developments have occurred in the legal system, especially regarding the leeway of notaries, which has created opportunities for notary cyber concepts. The potential for notary cyber in Indonesia needs to be considered, bearing in mind that there is not yet a legal umbrella that directly regulates notary cyber in the execution of autenik deeds that have an impact on evidence. The value of proof of an authentic deed in the notary cyber concept cannot yet be put into practice because the law on the position of notary does not yet accommodate this provision, remembering that the preparation of an authentic deed must comply with the applicable provisions in order to have authentic value.

This research is a development research that aims to develop PBL-based chemistry learning E-Modules on electrolyte and non-electrolyte solution materials that are valid, practical and effective for use in the learning process. The development model used in this study refers to the Hannafin and Peck development model which consists of 3 stages, namely: (1) needs analysis (Needs Assessment), design stage (Design), and development/implementation stage (Develop and Implementation). This learning E-Module has gone through the validation stage by validators/experts and has gone through small-scale trials and field trials so as to produce a learning E-Module that is valid, practical and effective. Based on the results of data analysis, the average validity of the material was 0.91 and the validity of the media was 0.92 and was in the valid category. The practicality of the E-Module is obtained from the assessment of observers by 100% being in the very practical category, teacher responses of 94.64% and being in the very practical category, and student responses of 91% and being in the practical category. The effectiveness of the E-Module was obtained by 86.36% of students who achieved learning completeness scores. Based on the results of the study, it was concluded that the development of PBL-based chemistry learning E-Modules on electrolyte and non-electrolyte solution materials developed was valid, practical and effective for use in learning.