This study aims to identify the effectiveness of the heptagon fraud model in detecting fraudulent financial reporting within consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). A quantitative research approach is employed, utilizing secondary data sourced from IDX-listed companies. The research population comprises consumer goods manufacturing firms listed on the IDX between 2019 and 2023. Based on specific selection criteria, 41 companies were chosen as the study sample. The data analysis involves various techniques, including descriptive statistics, the Overall Model Fit Test, the Hosmer and Lemeshow goodness-of-fit test, the coefficient of determination (Nagelkerke’s R-square), the Omnibus Test of Model Coefficients (F-test), and the Wald Chi-Squared Test (WALD). The findings reveal that the pressure has a significant positive impact on financial statement fraud. Meanwhile, arrogance is found to have a significant negative impact on the occurrence of financial statement fraud. In contrast, other factors, opportunity, rationalization, capability, ignorance, and greed do not exhibit a significant influence on fraudulent financial reporting.

Selecting the right supplier is a crucial factor in supporting the smooth operation of a company, especially in the natural stone handicraft industry. CV Al-Mariah, located in West Bandung Regency, faces challenges in determining the best raw stone material supplier due to issues such as uncertain supply quantities and delayed deliveries, which disrupt production processes. This study aims to analyze and determine the best supplier using the Analytical Hierarchy Process (AHP) method, processed with Expert choice 11 software. Data were collected through questionnaires distributed to parties directly involved in the raw material procurement process. The results show that among the three supplier alternatives analyzed, Supplier B obtained the highest weight of 0.380, followed by Supplier A with 0.352, and Supplier C with 0.268. Therefore, Supplier B is recommended as the top choice to support the operations of CV Al-Mariah. The AHP method has proven effective in assisting complex decision-making processes by systematically considering multiple criteria.

Parenting and Child Adoption are crucial aspects of child protection implementation. This article explains suitable parenting patterns for parents to apply to their children. It also highlights child adoption as a subsequent step when no party is responsible for the child's custody. Adoption involves the legal transfer of parental responsibilities and custody from child’s biological family to the adoptive family. There are procedures for carrying out the adoption of a child which must be observed and complied with as outlined by legal regulations. This is intended to safeguard and uphold the child’s rights overall welfare.

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
 
 

This study aims to determine the effect of Green Product on Repurchase Intention mediated by Brand Image at Fore Coffee in Makassar. The type of research used is explanatory research, which tests causal relationships between variables through hypothesis testing. The sampling technique employed is non-probability sampling using the purposive sampling method. The sample consists of 106 respondents. Data were collected through questionnaires, and data analysis was conducted using Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of the study indicate that (1) Green Product has a positive but not significant effect on Repurchase Intention, (2) Green Product has a positive and significant effect on Brand Image, (3) Brand Image has a positive and significant effect on Repurchase Intention, and (4) Green Product has a positive and significant effect on Repurchase Intention through Brand Image.
 
 

The purpose of this study was to determine the significant or not influence of the level of service and relational promotion on the decision to stay at the Platinum Rantauprapat hotel. The study used quantitative methods and through an associative causality approach. The data collection technique used was through observation and interviews. The sample in this study was 50 respondents or consumers. The sampling technique was simple random sampling. The data analysis technique used statistical techniques/SPSS by conducting validity and reliability tests then for questionnaires and multiple linear regression analysis with the T Test and F Test to prove the hypothesis. The results of the study showed that there was a close and significant influence of the level of service on the decision to stay, there was a close and significant influence of relational promotion on the decision to stay, the influence of friendliness to customers and the availability of goods was 98.6% and the remaining 1.4% was influenced by other factors and variables

The research conducted aims to develop Gapinsa learning media for Mathematics subjects, measurement materials in class V. The developed media can be used to assist in learning activities so that it can be used to overcome problems that occur. The research was conducted at UPT SD Negeri 248 Gresik in the 2022/2023 school year. The type of research used is research and development or called R&D using the ADDIE model. The methods used in this study are observation and interviews used to find out information or the needs of students in the classroom, documents to strengthen evidence during research activities, validation to test the feasibility of the media and questionnaires to determine the response of learning media to the media developed. The subjects of the research conducted amounted to 36 students consisting of 20 male students and 16 female students in the 2022/2023 school year. Based on the results of research conducted by researchers through the development of Gapinsa learning programs, measurement materials have gone through validity tests, including the validation stage, media experts get a score of 85% in the "Very Valid" category and for expert validation, the material gets a score of 93% in the "Very Valid" category. The score obtained from the student response questionnaire obtained a score of 95.2% in the "Very Good" category. So that gapinsa media can be concluded that gapinsa media measurement material can be used in learning activities and get a good response by students.

Education plays a strategic role in improving the quality of human resources. In this context, teachers serve as central figures who determine the success of the learning process. Teacher professionalism is one of the key indicators in establishing a high-quality education system. This article aims to analyze the role of educational policy in supporting the development of teacher professional quality in Indonesia. The research method used is descriptive qualitative with a literature study approach, utilizing secondary data sources from scientific articles and journals published between 2020 and 2025, accessed through Google Scholar. The results indicate that educational policies in Indonesia have provided a strong legal and regulatory foundation for the development of teacher professionalism, such as Law Number 14 of 2005 and its derivative regulations. These policies regulate qualifications, competencies, certification, and budget support for teachers. In conclusion, educational policy plays a vital role in improving teacher quality through a structured and sustainable system.
 
 

The digital era has brought major changes to various aspects of life, including in the world of education. One of the main challenges that has emerged is how to shape the character of the younger generation amidst the flow of information that is so fast, free, and uncontrolled. The negative influence of social media, the decline in direct social interaction, and weak control over digital content consumed by students are serious obstacles in the implementation of character education. This article discusses these challenges while offering strategies that can be implemented by educators, parents, and educational institutions. The strategies outlined include the wise integration of technology in character learning, strengthening the role of the family as the first and foremost educational environment, and the importance of role models and consistency of moral values in everyday life. Through an adaptive, collaborative, and sustainable approach, character education can remain the foundation in forming a generation that is not only intellectually intelligent, but also has integrity, responsibility, and noble character in the digital era.

Purple sweet potato (Ipomoea batatas L) is one of the tubers that contain anthocyanin compounds because it has natural dyes. Anthocyanins derived from purple sweet potatoes have properties sensitive to changes in pH, so purple sweet potatoes are the right choice to be used as an alternative to natural dyes. Changes in pH that occur in food spoilage are the reason for making and developing smart packaging films based on pectin and anthocyanins derived from purple sweet potato extract by adding lemongrass essential oil. This research aims to determine the effect of purple sweet potato extract anthocyanin levels and kitchen lemongrass essential oil levels on the physical and pH-sensitive properties of the resulting film and determine the performance of the film produced from pectin with the addition of purple sweet potato extract anthocyanins and kitchen lemongrass essential oil as packaging. smart to monitor the freshness of chicken fillet meat. There are three methods used in this research, namely purple sweet potato extraction, film making from pectin-anthocyanin-essential, and film application from pectin-anthocyanin-essential. The research phase was purple sweet potato extract with a concentration of 0%, 10%, 20%, and essential oil 0 mL, 0.5 mL. It added 1 mL of these to the pectin film solution. We are observing color changes, mechanical properties, pH-sensitive properties of films, and film biodegradability. Then, perform measurements of light transmittance and opacity, film thickness, water content, and water vapor permeability. After that, apply a film to detect the freshness level of chicken fillet meat. This research concludes that the anthocyanin content of purple sweet potato extract and essential oil of lemongrass has a significant effect on the physical properties of the pectin-anthocyanin-essential film