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.

Behavioral economics has highlighted how cognitive biases influence financial decisionmaking, often leading to suboptimal outcomes. This paper explores the impact of behavioral biases such as overconfidence, loss aversion, and herding behavior on accounting and economic forecasting. By reviewing empirical evidence from market behavior, the study assesses how these biases affect financial reporting, auditing practices, and economic predictions. The paper concludes with recommendations for accountants and economists to incorporate behavioral insights into their practices to improve decisionmaking and forecasting accuracy.

The rise of digital currencies such as Bitcoin and Ethereum has reshaped the landscape of global trade and financial transactions. This study investigates how digital currencies are influencing international accounting practices, focusing on the challenges and opportunities posed by this disruptive technology. By analyzing case studies from major economies, the paper explores the potential for blockchain to enhance transparency, streamline cross-border payments, and ensure better tax compliance. The findings suggest that while digital currencies provide efficiency gains, they also introduce regulatory and volatility risks that must be managed by accounting professionals globally.

This research aims to determine the effect of budgeting on profitability. In this research we will carry out market analysis so that we can find out how much influence company budgeting has on profitability. In this research we used quantitative methods with descriptive and explanatory approaches. The research conducted used the dependent variable of profitability and the independent variable, namely budgeting, to show how much budgeting is related to profitability. The research instrument is: We directly carried out an analysis which we carried out for 3 months so that we could find out the profits of the MSMEs that we analyzed. The result is that from the analysis we have carried out, SMEs experience fluctuations caused by unexpected things such as fasting, but from the analysis we have carried out the company makes large profits. With this research, it is hoped that it will be able to help other MSMEs in developing their business because by implementing budgeting in business, MSMEs are able to run their businesses effectively and efficiently.

The problem of plastic waste in Indonesia is increasingly urgent as plastic consumption increases and sustainable management is lacking. This research aims to explore the potential of utilising plastic bottle waste as a creative and environmentally friendly product in the form of "ReBloom" pencil case. This research uses a descriptive quantitative approach, which collects data from respondents aged 18-25 years old in Surabaya to measure perceptions and interest in recycled products. The study results show that the majority of respondents are interested in environmentally friendly products at an affordable price. The business feasibility analysis revealed that ReBloom has a positive economic outlook with a break-even point that can be achieved within a certain production quantity. Besides contributing to the reduction of plastic waste, the product also raises public awareness of the importance of recycling and circular economy. Digital marketing strategies and collaboration with communities are proposed to increase market acceptance. This research confirms that sustainability-based innovation can be a promising business opportunity while contributing to environmental preservation.

The purpose of this research is to describe the types of figurative language found in Adele's songs in album 30. The research methodology used is literature study with a qualitative descriptive approach. The results show that there are several types of figurative language in the lyrics of these songs, including symbolic (36%), personification (9%), metaphor (4.5%), simile (18%), hyperbole (4.5%), and allegory (28%). Thus, it can be concluded that the most used figurative language in the album is the symbolic type.

This researc aims to find out whether the price,brand image and product quality influence the level of consumer satisfaction. This type of research was chousen because the aim of this research is to identify factors that influence the level of consumer satisfaction in consuming Ambaidiru coffe in the regency Yapen Islands.The population in this study was a total of 80 consumers and 40 people were taken as sample. The data in this research was obtained through a questionnaire method given to respondents selected as research samples. The questionnaire is prepared based on research variables that had been identified. Based on the results of the F test,namely 20.660. Meanwhile,the significance value is 0.00, which is smaller than 0.05. It can be concluded that product qualiti price and brand image have a simultaneous influance on consumer satifaction.

The demanding situations of the arena of training in assembly the wishes of the internet era are pretty large. This is because of their extraordinary existence experiences, particularly their enjoy in the usage of technology. The internet itself opens up many possibilities for integrating technology in classroom learning. Youtube is one of the getting to know media that may be incorporated in getting to know publications which can be taken into consideration hard with the aid of using students.. The purpose of this research is to be able to find out the benefits that can be taken from youtube for English learning media in English courses. This research is a qualitative research in which the author uses observation, question and answer (interview) and questionnaire.  The results of the study show that videos on Youtube can be used as one of the learning media.
 
 

Financial performance analysis is analysis that used to measure company achievement from financial segment. this study purposes is to asses the impact of financial ratio, firm size and net profit margin to financial performance in banking sub-sector companies listed on Indonesia Stock Exchange Period 2020 - 2022. This research utilizes secondary data obtained from a sample of 45 companies. The analytical methodology employed in this study is descriptive analysis, normality test, hetroscedasticity, autocorelation, multicollinearity, multiple linear regression, coefficient of determination and F test from SPSS statistics 25 as the analytical instrument. The result found in this study show that Net Profit Margin variable has an influence on Return on Assets, meanwhile the Debt to Equity Ratio dan Firm Size variable does not exert influence Return on Assets

This study explores the significance of suprasegmental features in English phonology, focusing on prosodic hierarchy and intonation patterns. The analysis delves into how these features play a crucial role in structuring spoken language, particularly in conveying nuances, emotions, and pragmatic information. The study highlights the importance of understanding suprasegmental features in enhancing speaking proficiency in English and their relevance to English language curriculum development. Further research opportunities in English phonology, such as investigating other suprasegmental features and adopting an interdisciplinary approach, are suggested to deepen the understanding of English phonological structures and improve the quality of teaching speaking skills in English. This study emphasizes the valuable insights gained from a deeper understanding of the role of suprasegmental features in English phonology for teaching, research, and overall understanding of oral language