This study aims to find out the strategy of utilizing the management of the Motaain border area in an effort to alleviate poverty in Silawan Village. This research was conducted at the Motaain Border of Silawan Village, Belu Regency using primary and secondary data. The results of this study show how the SO (Strength-Opportunity) strategy uses adequate natural resources, locations close to PLBN and the existence of animal feed factories by taking advantage of opportunities such as in the agriculture and plantation, tourism and trade and logistics sectors to increase the economic activities of the local community and be able to reduce poverty in Silawan Village. The obstacles that are often faced in poverty alleviation in Silawan Village are limited resources, economic activities that occur are more dominant in the outside community and security that is still weak so that smuggling often occurs. The location close to PLBN and the existence of a animal feed factory are expected to provide alternative solutions for farmers to manage agricultural products into animal feed and revive the culture of livestock in border areas.

Financial fraud has become a persistent issue with the rise of online transactions and digital platforms. This paper explores the evolving role of forensic accountants in identifying and preventing fraud in the digital age. Through case studies and recent examples of financial crimes, the study evaluates the effectiveness of forensic accounting techniques such as data analytics, digital forensics, and cyber risk assessment. The paper also discusses the regulatory landscape and suggests strategies for improving fraud detection through technological innovation in accounting.

Coastal areas are transition areas between land and sea ecosystems that have various potential natural resources, but the increasing rate of abrasion can be a threat to ecosystem life in coastal areas. The problem that often occurs in ecotourism development is excessive use of natural resources for tourism activities without considering the carrying capacity of the area so damaged mangrove ecosystems are often found as a result of excessive tourism activities and without good management. The service activities aim to: 1) provide college student with an understanding of the importance of preserving the natural environment, 2) plant mangrove seedlings in the Lantebung ecotourism area, and 3) introduce college student to the Lantebung ecotourism destination. Methods for implementing activities are socialization and Participatory Rural Appraisal. The analysis technique used is descriptive statistics. The results of the evaluation of the implementation of activities indicate the following: 1) increased college student knowledge in preserving nature, 2) increased college student knowledge about the impacts of coastal erosion, 3) increased college student understanding of the Tridharma of higher education, 4) increased college student knowledge about the impacts of extreme weather, 5) increased college student knowledge about the impacts of extreme weather, 5) increasing college student knowledge about Lantebung ecotourism destinations, as well as 6) carrying out activities to plant mangrove seedlings in the Lantebung ecotourism area.

Information technology has emerged to make various activities easier. One of the important roles of information technology is in providing disaster information. River Care Communities (KPS) which are currently spread across several regions in Indonesia, one of which is River Care Communities Opak Gajah Wong. River Care Communities have an important role in helping reduce disaster risks along river flows. There are various kinds of events that have the potential to cause disasters along river flows, including accumulation of rubbish, landslides on river walls, narrowing and shallowing of rivers, rising water discharge above normal limits and the growth of wild plants that can obstruct river flow. Currently the River Care Community only reports its activities conventionally and has not maximized the existence of information technology. With this conventional method, the delivery of incident reports along the river which is their area of ??activity is often late, the coordinates are inaccurate and confusing because they are not accompanied by visual images. The conventional pattern of submitting reports means that these reports are too late to be followed up by the relevant agencies and are often simply overlooked. To answer the problems mentioned above, the author conducted research by developing an E-Report application based on Android mobile application using the prototyping method. Currently, there are already several similar complaint applications, but they are not specific to problems that exist along the river flow. The form of complaints and reports in river basins has unique characteristics, where the reporter must enter certain values ??to determine the level of urgency of the report. With this application, it is hoped that every report from River Care Communities Opak Gajah Wong can be conveyed in real time and immediately receive follow-up from the relevant agencies.

The background of this research is that there are still many employees of Perum Jasa Tirta II who have not been able to provide brilliant ideas into the operational performance of the company. This can be seen because there are several work processes that are less effective and efficient, therefore it is very important for Perum Jasa Tirta II to further improve Innovative Work Behavior. From a total of 947 employees, it is estimated that only some employees have developed their innovations, then the results of the innovation development of some of these employees resulted in 14 applications and service websites that have been implemented at Perum Jasa Tirta II from the standard number of applications and which should be 26. This research using a quantitative research model, data were collected using a questionnaire technique with 90 respondents, the test method used IBM SPSS 26. The results showed that Cyberloafing had a significant negative effect on Innovation Work Behavior in Perum Jasa Tirta II employees and Leader Member Exchange had a significant positive influence significant effect on Innovation Work Behavior among employees of Perum Jasa Tirta II.

This study aims to determine the effect of work motivation, work stres, and work environment on organizational citizenship behaviour at PT. Sari Murni Jaya.The population used is the production employees of PT. Sari Murni Jaya, amounting to 60 people, and in this study 60 people were sampled. The sampling technique used in this study was simple saturated sampling. Data collection was carried out by distributing questionnaires. To test the hypothesis, multiple linear regression analysis tools are used, multiple correlation coefficient (R), multiple determination coefficient (R2), classical assumption test, F test and t test with the help of SPSS statistic 25.0, as well as validity and reliability tests. The results of the validity and reliability tests showed that all items of the questionnaire were declared valid and reliable because the rcount value was greater than the rtable value.The results of this study prove that work motivation influences organizational citizenship behavior (OCB),work stres also influences organizational citizenship behavior (OCB), work environment influences organizational citizenship behavior (OCB), In addition, work motivation, work stres and work environment simultaneously influence on  organizational citizenship behavior (OCB).

Penggunaan media sosial sebagai media transmisi informasi birokrasi pada masa sekarang ini menjadi alternatif birokrasi, baik pada lingkungan instansi swasta maupun instansi pemerintah. Informasi birokrasi pada media sosial dapat berupa, dokumen berbasis text maupun gambar, hal ini dirasakan mudah dan efisien tanpa harus menggunakan sistem komputer yang terstruktur. Namun, ada beberapa hal yang harus dipertimbangkan dalam penggunaan media sosial sebagai media pertukaran informasi birokrasi, salah satunya yaitu terjadinya proses perubahan dokumen pada Social Network Platforms(SNP). Steganografi dan kriptografi dapat digunakan sebagai teknik keamanan dalam menjaga kerahasiaa, integritas dan ketersediaan data. Selain itu steganografi atau penyembuyian data digunakan untuk melindungi privasi informasi dalam transaksi melalui Online Social Network (OSN). Penggunaan steganografi dapat digunakan sebagai metode atau teknik untuk memastikan bahwa informasi yang dikirim atau diterima melalui sosial media adalah asli. Melalui digital forensic steganalizer, sebuah informasi dapat diketahui apakah informasi tersebut utuh atau sudah terdapat perubahan. Hasil dari Analisis data file gambar dan dokumen dengan melihat detail file setelah pengiriman pada platform social media messenger facebook, whatsapp dan telegram adalah bahwa detail hasil yang dihasilkan setelah pengiriman pada platfoem whatsapp, terjadi perubahan utama pada Kb Bit Depth dan dpi Resolution. Setelah pengiriman Bit Depth berubah menjadi 24 Bit dan dpi Resolution menjadi 96 dpi, sedangkan pada platform telegram Bit Depth berubah menjadi 24 Bit dan dpu Resolution menjadi 120 dpi, dan pada platform messenger facebook baik file gambar dan dokumen tidak mengalami perubahan dan pesan steganografi masih tetap dan tidak berubah. kesimpulan dari penelitian ini adalah bawah untuk mempertahankan otentifikasi atau keaslian file yang akan dikirim melalui platform social media disarankan menggunakan file dengan tipe dokumen, sedangkan penggunan file gambar tidak disarankan untuk digunakan, hal ini dikarenakan platform sicial media akan merubah struktur file gambar sesuai dengan format standar mereka.
 

Cases of ship accdents in Indonesian water in 2022 are of particular concern to the Indonesian government, especially for the Ministry of Transportation which has responsibility for shipping safety and security, based on the report of the National Transportation Safety Committee (KNKT) in 2022 there have been 13 shipping accident in Indonesian territory where the existence of victims who died has become a special concern for Indonesian government, so the author tries to unravel the problems that arise and have an impact on the occurrence of the ship accident cases as a resulted of errors from the ship’s crew (human error). The methode used is to make observations, interviews from related sources, research and studies in the field are analyzed scientifically, and literature is written from various sources.  n this research is to conduct observations, interview, scientifically analyzed field studies, and literature literacy from various sources. The results of this study are to minimize the occurrence of ship accidents which result in loss of lives and achieve the zero accident target for the shipping world in Indonesia.

Berdasarkan hasil penelitian yang dilakukan terdapat masalah yang ditemukan yaitu pada saat proses penggecekan kedalaman dan kekeruhan kualitas air masih menggunakan sistem secara manual yang melibatkan peran karyawan dalam melakukan proses penggecekannya dengan menggunakan alat turbidity meter dan level transmitter. Oleh sebab itu peneliti memberikan masukkan dan saran untuk proses penggecekan kedalaman dan kekeruhan air tersebut menggunakan sensor dalam mendapatkan hasil penggecekannya dan sistem berbasis internet of things untuk memonitoring hasil dari sensor yang digunakan. Lalu hasil dari prosesnya dapat dimonitoring langsung kedalam platform website. Didalam penelitian ini penulis menggunakan metode logika fuzzy logic untuk memprogram perangkat kerasnya dan hasil monitoringnya menggunakan website dengan framework codeigneter. Yang bertujuan untuk membangun sistem monitoring penggecekan kedalaman dan kekeruhan kualitas air secara otomatis menggunakan sensor ultrasonic dan sensor turbidity.

This study aims to determine the effect of Work Environment, Organizational Commitment, and Organizational Culture on Work Effectiveness with Organizational Citizenship Behavior as an Intervening Variable at PT. Ilham Hasil Mandiri. This study uses a quantitative approach. The data collection technique is by distributing questionnaires. The population in this study were 150 employees of PT. Ilham Hasil Mandiri. The sample in this study were 60 employees of PT. Ilham Hasil Mandiri. Sampling using propability sampling technique. The analysis technique used in this research is path analysis, using the SmartPLS 3.0 application program. The results of the research conducted prove that the work environment has a significant effect on work effectiveness, organizational commitment has no significant effect on work effectiveness, organizational culture has a significant effect on work effectiveness, the work environment does not have a significant effect on work effectiveness through organizational citizenship behavior, organizational commitment does not significant effect on work effectiveness through organizational citizenship behavior, organizational culture has no significant effect on work effectiveness through organizational citizenship behavior, organizational citizenship behavior has no significant effect on work effectiveness at PT. Ilham Hasil Mandiri.