This research aims to determine the factors that cause fraud in financial reporting by reviewing literature relating to false financial reporting in agencies or organizations, especially in the scope of public work. The population used is financial reporting at several international companies in 2019-2024. The data analysis technique uses comparative analysis where the researcher compares 2/more objects to find out the differences and similarities in a study by applying a meta study to explain the analysis of previous research results. The sample in the research used a purposive sampling method where sampling was based on the author's considerations. The results show that the occurrence of fraud/fraud in financial statements is caused by several factors in accordance with the fraud triangle theory where there are 3 factors that cause individuals/groups to commit fraud/cheating, namely pressure, opportunity, and justification/rationalization so that a person/group assumes that fraud is a normal action and occurs in many companies.

This research aims to investigate the potential and strategies for accelerating economic transformation towards social welfare through a green economy approach. The green economy approach has been recognized as an effective way to integrate economic, environmental and social sustainability in economic development. Through descriptive analysis, this research identifies opportunities, challenges and policies needed to encourage sustainable and inclusive economic growth. The findings from this research will provide valuable insights for policy makers, practitioners and academics in designing and implementing policies that support sustainable economic transformation by considering opportunities and challenges in generating community prosperity with sustainable economic growth.

To convey this, BMKG created an official Instagram account called @msglowbeauty so that the message is conveyed quickly and comprehensively throughout Indonesia. Of course, MS Glow has the right communication strategy on digital media so that the message can be conveyed well and is of course responded to by the public or at least read by the general public on Instagram social media. The aim of this research is to analyze the digital communication strategy on @msglowbeauty on Instagram. Here, of course, MS Glow uses social media in the form of Instagram as new media to convey various information about skin care. Of course, the thing that is taken into consideration is the high and increasing number of Instagram users from Indonesia every year so that Instagram is considered effective for conveying this information. Apart from that, the dominant market segment of Instagram users is millennials and adults. This is of course related to the communication strategy conveyed by Instagram @msglowbeauty because the information conveyed is quite scientific information and of course only understood by people who are growing up or adults.

This research aims to analyze the Mitraguna financing system at PT Bank Syariah Indonesia (BSI). Mitraguna is one of the financing products offered by this sharia bank, and this research aims to understand in depth how this financing system is implemented and its impact on the parties involved. The research method used is a case study with a qualitative approach. Data was collected through interviews with related parties at PT Bank Syariah Indonesia, direct observation, and analysis of documents related to Mitraguna financing. It is hoped that the results of this research will provide a better understanding of Mitraguna's financing mechanism and evaluate its effectiveness and efficiency.Research findings show that the Mitraguna financing system at PT Bank Syariah Indonesia has made a positive contribution to meeting consumer financing needs. However, there are several challenges and obstacles faced in implementing this system, such as complex administrative processes and regulatory changes that can affect the financing scheme. It is hoped that this research can make a positive contribution to PT Bank Syariah Indonesia in improving the quality of Mitraguna's financing services and become a reference for further research in developing sharia-based financing products.

This study aims to evaluate the role of green accounting in supporting environmental sustainability at PT Dharma Satya Nusantara Tbk (DSNG). Using a qualitative case study approach, the research analyzes the company's sustainability reports. The results indicate that DSNG systematically records environmental costs and investments, including the conservation of 8,733 hectares of forest, the use of renewable energy, and the implementation of the NDPE (No Deforestation, No Peat, No Exploitation) policy. DSNG also engages local communities through training and sustainable forestry programs. The implementation of green accounting enhances the company’s transparency, accountability, and reputation, while also contributing to the achievement of the Sustainable Development Goals (SDGs). Green accounting has proven to be a strategic tool for promoting comprehensive and long-term sustainable performance in the agribusiness sector.

Kemampuan berpikir kritis siswa di SMAN 13 Semarang masih rendah karena minimnya kemampuan berpikir kritis siswa dan kurang nya keatifan siswa dalam pembelajaran fisika. Penyebab utamanya adalah metode pengajaran yang digunakan di kelas. Untuk mengatasi hal ini, diperlukan model pembelajaran yang dapat mengembangkan kemampuan berpikir kritis siswa. Tujuan penelitian ini adalah untuk mengetahui kemampuan berpikir kritis siswa dan kemampuan kerjasama siswa setelah diterapkan model pembelajaran NHT, serta mengetahui respon siswa terhadap penerapan model pembelajaran NHT. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan eksperimental Quasi Experimental Design yang menggunakan pretest dan posttest control group. Subjek penelitian adalah siswa kelas XI MIPA 1 dan MIPA 4 di SMA Negeri 13 Semarang. Analisis data menggunakan uji two independent sample t-test dan perhitungan N-gain. Hasil uji t-test menunjukkan signifikansi 0,00 ? 0,05, hasil tersebut menunjukkan adanya perbedaan yang signifikan antara kelas kontrol dan eksperimen. Nilai N-Gain rata-rata kelas eksperimen menggunakan model kooperatif NHT adalah 54%, masuk dalam kategori cukup efektif. Peningkatan dalam kemampuan berpikir kritis, terutama indikator klarifikasi, penilaian, kesimpulan, dan strategi, menunjukkan peningkatan sedang, menunjukkan pemahaman dan jawaban yang lebih baik. Secara keseluruhan, hasil penelitian ini mencapai 0,58, masuk dalam kategori sedang. Observasi kerjasama siswa menunjukkan rata-rata persentase 94%, dikategorikan baik. Terdapat 15 indikator yang mengukur respons siswa terhadap model pembelajaran NHT, dengan data angket menunjukkan rata-rata respons 77%, dalam kategori baik. Oleh karena itu, model pembelajaran kooperatif NHT terbukti berdampak positif pada kemampuan berpikir kritis dan kerjasama siswa.

The palm oil industry is an important economic pillar in various countries, making a significant contribution to global vegetable oil production. Despite its vital role, oil palm growth is often faced with serious challenges such as pest and disease attacks that can threaten crop yields and plant health. Oil palm seeding, as the initial stage in the plant growth cycle, is key in ensuring optimal quality and productivity in the future. The successful application of mobile robot technology in detecting pests and diseases in oil palm nurseries will not only increase production efficiency, but also support the principles of sustainability and wise resource management.

The purpose of this study is to examine the legal standing of testaments that forgo a spouse's right to inherit in the event of their death. This study is necessary because, while everyone has the right to draft a testament according to their desires, this does not absolve the contents of the testament from being based on applicable laws and regulations. This study was carried out utilizing a doctrinal and statutory method in a normative juridical manner. The study concludes that a testator's intentions are free to be included in a will; nonetheless, the Indonesian Civil Code governs the legitimacy of Legitieme Portie. Thus, if a testament is written by a spouse whose marriage has entered into a marital agreement to separate assets, and its contents eliminate the longest-living spouse's inheritance rights, then that will not violate the rights of the longest-living spouse because it is based on Article 914 of the Indonesian Civil Code that the husband or wife does not have Legitime Portie. In the meantime, a testament written by a spouse whose marriage did not result in a marital agreement that separates assets only applies to the portion of the maker's assets; in other words, the longest-living spouse still receives a share as part of the joint assets in marriage. 

The purpose of this research is to examine electronic traffic surveillance in reducing traffic violations in the Pekalongan Police Department. The urgency of this research revolves around the implementation of electronic traffic surveillance because, up until now, traffic monitoring and law enforcement have been carried out conventionally, which does not align with technological advancements. Furthermore, the use of Electronic Traffic Law Enforcement (ETLE) can minimize instances of extortion by certain officers toward traffic violators. The legal research method used is socio-legal. The results of this study indicate that the implementation of ETLE in the Pekalongan Police Department is not yet optimal, and lax enforcement leads to the public disregarding the presence of CCTV cameras on certain road sections within the jurisdiction of the Pekalongan Police Department.

Tujuan penelitian ini untuk mengkaji pengawasan lalu-lintas secara elektronik dalam menurunkan pelanggaran lalu lintas di Polres Pekalongan. Urgensi penelitian ini mengangkat tentang pelaksanaan tentang pengawasan lalu lintas secara elektronik karena selam ini proses pengawasan dan penegakan hukum lalu lintas dilakukan secara konvensional yang tidak sesuai dengan perkembangan teknologi. Selain itu penggunaan Electronic Traffic Law Enforcement (ETLE) dapat meminimalisir adanya pungli dari oknum petugas kepada pelanggar lalu-lintas. Metode penelitian hukum yang digunakan yuridis sosiologis. Hasil penelitian ini menunjukan Pelaksanaan ETLE di Polres Pekalongan belum maksimal dan penindakan yang tidak tegas membuat masyarakat tidak mempedulikan adanya CCTV di beberapa ruas jalan yang ada di wilayah hukum Polres Pekalongan.

Every person experiences disagreements, conflicts, issues, and confrontations in their lifetime. Nobody wants to get into a disagreement with someone else. Each business actor, particularly in economic activities, should always be prepared for the possibility of disagreements that may arise at any point in the future. Here, the business actor will select the form of dispute resolution that best fits their requirements. This study employed a normative juridical research methodology that combines a doctrinal and statutory regulation approach. This study concludes that arbitration is a non-litigation dispute settlement mechanism. With its many benefits, arbitration plays a big part in settling business conflicts.