This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

The elderly stage is characterized by complex physical, psychological, and social changes, often leading to a decline in bodily functions and limitations in daily activities. This condition frequently results in older adults becoming highly dependent on assistance from others, including family members and caregivers in nursing homes. This study aims to understand the changes in bodily functions experienced by older adults and to identify factors that accelerate or worsen these processes, particularly among those residing in nursing homes. The research employed a descriptive qualitative approach, involving three older adult participants and one caregiver at Harapan Ibu Nursing Home. Data were collected through in-depth interviews and analyzed descriptively to illustrate patterns of functional decline and influencing factors. The main findings indicate that older adults experience decreased mobility, muscle strength, motor function, as well as impairments in vision and hearing. However, those who remain active in daily activities and receive environmental support demonstrate better levels of independence and quality of life. The study concludes that the decline in bodily functions among older adults is a natural process that can be slowed through physical activity, social support, and a supportive environment, enabling them to maintain a meaningful and independent life despite limitations.

The Snail Canning Industry has the potential to impact the environment if wastewater with high organic compound content is not treated first. This study aims to analyze the performance of the Snail Canning Industry Wastewater Treatment Plant (WWTP) based on BOD, COD, and TSS parameters. The method used is descriptive, with primary data obtained through interviews and secondary data from laboratory test results. Measurements were taken at the inlet and outlet points of the WWTP, then compared with the quality standards based on the Regulation of the Minister of Environment No. 5 of 2014. The results showed that the WWTP succeeded in reducing the concentration of BOD from 201 mg/L to 6 mg/L, COD from 315 mg/L to 24 mg/L, and TSS from 25 mg/L to 6 mg/L. The reduction efficiency of each parameter was 97.01% for BOD, 92.38% for COD, and 76% for TSS. All outlet results met the established quality standards. This indicates that the wastewater treatment process at the IPAL functions effectively in reducing the levels of pollutant parameters in wastewater.

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana audit sistem informasi berbasis komputer dapat mencegah terjadinya kecurangan (fraud). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan analisis deskriptif. Jenis -jenis teknik yang digunakan didasarkan pada penelitian literatur. Analisis data dilakukan oleh editor data, presentasi, dan urutan kompensasi data. Jika teknologi audit berbasis komputer meningkatkan pengawasan keuangan dan bertekad untuk mengetahui kemungkinan penipuan sebelumnya. Sistem uji berbasis komputer semakin banyak digunakan di dunia bisnis untuk meningkatkan transparansi dan mencegahnya (penipuan). Teknologi seperti Teknologi Bantu Komputer (CAAT), Kecerdasan Buatan (AI), dan analisis data memungkinkan penguji untuk menganalisis transaksi lebih cepat, lebih akurat dan lebih efisien daripada metode tradisional. Sistem ini dapat mengenali pola transaksi yang mencurigakan, mengurangi kesalahan manusia dan meningkatkan kontrol internal perusahaan. Namun, aplikasi menetapkan hambatan seperti sumber daya SDM yang terbatas, persyaratan pertemuan personel, ancaman dari keamanan data, dan biaya investasi yang tinggi. Oleh karena itu, strategi yang tepat diperlukan untuk mengoptimalkan metode audit untuk menciptakan sistem keuangan yang lebih bertanggung jawab, lebih efisien dan transparan.

This study explores the thoughts of Zaid bin Ali on credit transactions within the framework of economic justice in Islam. The research addresses key issues related to fairness, transparency, and ethical considerations in credit transactions, particularly in avoiding exploitation and ensuring mutual benefit. The study aims to analyze Zaid bin Ali’s perspectives on economic justice and their relevance to contemporary Islamic finance. Using a qualitative approach, this research employs library research methods by examining classical Islamic texts and scholarly interpretations. The findings reveal that Zaid bin Ali emphasized fairness in credit transactions by advocating for clear contractual terms, the prohibition of usury (riba), and the importance of ethical responsibility among transacting parties. His views align with the broader Islamic economic principles that seek to promote justice, balance, and social welfare. The study contributes to the discourse on Islamic economic thought by highlighting the relevance of classical Islamic perspectives in addressing modern financial issues. These findings can serve as a foundation for developing fairer and more ethical financial practices in contemporary Islamic banking and finance.

Compensation is an effort to reduce the pollution load from other sectors to replace the wastewater load that will be discharged by businesses and/or activities due to river water quality being exceeded. Currently, most large rivers in Indonesia have exceeded the water quality standards set by the government. The one of the hospitals in Jember plans to discharge wastewater into the Bedadung River. However, the Biochemical Oxygen Demand (BOD) quality standard for the Bedadung River has been exceeded. Therefore, alternative compensation activities are needed to reduce the BOD levels of the Bedadung River. Bathing, Washing, and Toilet (MCK) facilities with biofilter septic tanks were chosen. This technology is considered to be able to effectively reduce the BOD concentration of domestic waste before being discharged into the environment. This study aims to calculate the potential for reducing the BOD pollutant load in Bedadung River water if compensation is carried out through the construction of MCK with a biofilter septic tank system, so that it is expected to provide a significant contribution to improving river water quality while supporting the sustainability of hospital activities.

Bening's Clinic is a company in the field of beauty and health services that has experienced rapid growth since its establishment in Jambi in 2017, including opening a branch in Padang. This study aims to analyze the influence of Customer Relationship Management (CRM) and Service Quality on Customer Loyalty, as well as the role of Customer Satisfaction as a mediating variable at Bening's Clinic Padang. The method used is a quantitative approach with survey techniques on customers who have used clinic services. The results of the study show that CRM and Service Quality do not have a significant direct effect on Customer Loyalty. However, both have a positive and significant influence on Customer Satisfaction. Furthermore, Customer Satisfaction has been proven to have a significant effect on Customer Loyalty and is able to mediate the influence of CRM and Service Quality on Customer Loyalty. These findings affirm the importance of the role of customer satisfaction as a bridge to increase customer loyalty through relationship management and service quality. In conclusion, the strategy to increase customer loyalty at Bening's Clinic Padang will be more effective if it is focused on increasing customer satisfaction first through strengthening CRM and improving service quality.
 

Financial statements serve as a crucial communication tool to convey a company's financial performance to investors and other stakeholders. One of the primary analytical tools used in evaluating financial performance is the profitability ratio. This ratio reflects a company’s ability to generate profit from its operational activities, indicating the efficiency of asset and capital management. The types of profitability ratios include Gross Profit Margin, Net Profit Margin, Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Operating Profit Margin, and Operating Ratio. Each ratio offers unique insights into a company's financial strength. This research uses a library research method and identifies various factors influencing profitability levels, such as capital structure, sales growth, company size, working capital, Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). The study concludes that profitability ratios are key indicators in assessing financial performance and play a vital role in investment decision-making.

This research examines the influence of effective communication on the success of lobbying and negotiation. Lobbying and negotiation, although differing in their approaches (lobbying is one-way persuasive, negotiation is interactive and involves bargaining), both aim to influence decisions or reach agreements. The success of both heavily relies on effective communication, which includes building relationships, understanding the interlocutor, and overcoming communication barriers. Effective communication strategies involve thorough planning, persuasive communication, conflict management, and understanding the context and interests of all parties. Literature studies show that effective communication is a key success factor, building trust, delivering persuasive messages, managing conflicts, building consensus, and understanding the needs of other parties. Persuasive, assertive, and nonverbal communication also play a crucial role in reaching mutually beneficial agreements. In conclusion, effective communication increases the chances of successful lobbying and negotiation.

E-logistik pada e-commerce merupakan penunjang terbesar bergeraknya e-commerce agar memastikan barang yang dipasarkan oleh e-commerce sampai ketangan konsumen tepat waktu. E-logistik memiliki proses lebih sederhana karena tidak memerlukan gudang yang besar dan sistem distribusi yang rumit, sehingga platform e-commerce dapat lebih fokus pada pemasaran, pencatatan inventaris, dan menjalin kerja sama dengan perusahaan logistik untuk memastikan pengiriman barang tepat waktu Namun E-logistik juga saat ini mengalami ancaman serius, dimana serangan siber sering kali mengancam keamanan dari E-logistik itu sendiri, sehingga dalam hal ini akan mengganggu loyalitas dari pelanggan E-commerce itu sendiri. Penelitian ini memiliki tujuan untuk menganalisis efek mediasi kepuasan pelanggan terhadap loyalitas pengguna dengan basis E-keamanan. Secara khusus penelitian ini akan memberikan rekomendasi bagi e-logistik pada e-commerce Indonesia untuk berbenah dalam meningkatkan keamanan dari penggunanya. Penelitian ini berjenis explanatory research. Data penelitian ini didapatkan secara primer melalui survei secara online. Populasi pada penelitian ini adalah semua orang yang menggunakan platform e-commerce. Sedangkan untuk sampel penelitian ini sebanyak 140 responden yang di ambil berdasarkan teknik sampel insidental. Alat uji analisis menggunakan SmartPLS. Berdasarkan hasil kajian pada penelitian ini berupa e-keamanan secara langsung berpengaruh terhadap kepuasan pengguna secara positif dan signifikan, adapun e-keamanan secara langsung berpengaruh terhadap loyalitas pengguna juga secara positif dan signifikan. Selain daripada itu kepuasan pengguna mampu memjadi mediasi hubungan e-keamanan terhadap loyalitas pengguna.