Whistleblowing according to Park et al. (2008) is reporting improper actions to individuals or organizations believed to have the power to stop it. Singleton (2010) defines fraud as the behavior of obtaining beneficial benefits intentionally by abusing work / position or taking assets / resources in the company. In the context of its implementation, whistleblowing is still questionable regarding its effectiveness in preventing fraud in the corporate environment, especially to create transparency and integrity. This study uses a qualitative method that focuses on reviewing the natural setting of a phenomenon that has occurred and produces a narrative description. The review shows that the lack of effectiveness of whistleblowing can be influenced by several factors, such as the lack of company socialization to employees; the absence of employee trust in the system; or the lack of whistleblower protection.

Folklore is an oral cultural heritage that contains moral values and local wisdom that are important to be transmitted to the younger generation. This study aims to identify and describe the moral values in the folklore "Sultan Hadlirin and At-Taqwa Mosque Loram Kulon Kudus" contained in the book Cerita Rakyat Pesisir Timur by Mohammad Kanzunnudin. The method used is descriptive qualitative with data collection techniques in the form of observing and taking notes and data analysis using the Miles and Huberman model (data reduction, data presentation, and drawing conclusions). The results of the study indicate that this story contains a number of main moral values, namely responsibility, religiosity, social concern, and tolerance. This finding confirms that folklore is not only a medium of entertainment and cultural preservation, but also a means of character education that is relevant to answer the moral challenges of today's young generation. Therefore, the integration of folklore in moral education needs to be encouraged in order to strengthen cultural identity and form individuals with noble character.

Pasar produk perawatan kulit di Indonesia yang sangat kompetitif menuntut inovasi berkelanjutan, terutama pada aspek kemasan yang menjadi titik interaksi pertama dengan konsumen. Kemasan produk yang ada saat ini seringkali memiliki keseragaman visual dan belum sepenuhnya memenuhi harapan fungsional konsumen. Penelitian ini bertujuan untuk mengembangkan desain kemasan sunscreen XYZ yang lebih representatif terhadap preferensi konsumen dengan menggunakan metode Quality Function Deployment (QFD). Pendekatan ini secara sistematis menerjemahkan kebutuhan konsumen, atau Voice of Customer (VoC), yang diperoleh dari analisis Kansei Engineering sebelumnya, ke dalam spesifikasi teknis yang terukur melalui matriks House of Quality (HoQ). Hasil analisis menunjukkan bahwa atribut fungsional seperti 'Praktis', 'Informatif', dan 'Pump' merupakan prioritas utama bagi konsumen. Melalui HoQ, atribut-atribut ini berhasil diterjemahkan menjadi tiga respons teknis dengan prioritas tertinggi: penggunaan botol pipih dengan sudut membulat, penggunaan material HDPE, dan posisi gantungan berada di atas. Berdasarkan spesifikasi tersebut, dikembangkan tiga alternatif desain, di mana Alternatif 3 dengan gaya visual illustrated modern terpilih sebagai konsep terbaik dengan skor kinerja tertinggi. Penelitian ini membuktikan bahwa QFD adalah metode yang efektif untuk memastikan proses pengembangan desain berpusat pada konsumen, menghasilkan konsep kemasan yang unggul secara fungsional dan estetis.

This research aims to examine the influence of economic factors on the dropout rate in Sumbang District, Banyumas Regency. Quantitative methods are used by collecting data through questionnaires and secondary data sources, then analyzed using multiple linear regression. The main variables studied are unemployment and poverty as economic factors that affect education. The results of the analysis show that both variables have a significant influence on the level of education with a contribution of 23.8% to the variation in dropouts. In addition to economic factors, there are also other factors that play an important role such as student motivation, family support, social environment, and health conditions. This study concludes that handling the problem of dropping out of school must be carried out with a comprehensive approach that does not only focus on financial assistance, but also on improving the quality of education and a conducive learning environment

Danone, as one of the leading companies in the global food and beverage sector, faces significant environmental challenges, particularly regarding plastic pollution and exploitation of water resources. This study aims to explore the role and effectiveness of managerial accounting in helping the company address these challenges. Utilizing a literature review method, this study analyzes how managerial accounting can provide relevant information for planning, organizing, controlling and decision-making. The findings show that managerial accounting contributes to the identification and measurement of environmental performance. In addition, managerial accounting plays a role in product pricing that considers environmental costs and assessing environmentally friendly projects. To improve environmental performance, it is recommended that Danone improve more environmentally friendly technologies. This study offers insights into the importance of managerial accounting in supporting sustainability and corporate social responsibility in the global era

This study aims to analyze the influence of financial literacy, financial technology (fintech) and hedonistic lifestyle on the financial behavior of accounting students. The population in this study were accounting students at Private University in Surakarta City. The sample of this study was 83 students, obtained by the probability sampling method. Data were collected through questionnaires and analyzed using SPSS software version 27.0. Data analysis methods used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the linear regression analysis show that financial literacy and financial technology (fintech) have a positive and significant influence on students' financial behavior. Meanwhile, the hedonistic lifestyle has a negative and significant influence on students' financial behavior

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan pada generasi sandwich. Metode yang digunakan adalah kuantitatif dengan pendekatan analisis regresi linier. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan, ditunjukkan oleh nilai signifikansi 0,000 dan t-hitung 11,420 > t-tabel 0,195. Demikian pula, gaya hidup juga berpengaruh positif dan signifikan dengan nilai signifikansi 0,000 dan t-hitung 3,700 > t-tabel 0,195. Secara simultan, literasi keuangan dan gaya hidup memberikan pengaruh signifikan terhadap pengelolaan keuangan generasi sandwich, dengan nilai signifikansi 0,000 dan F-hitung 27,226 > F-tabel 3,09. Nilai koefisien determinasi (R²) sebesar 0,360 menunjukkan bahwa kedua variabel tersebut mampu menjelaskan 36% variasi dalam pengelolaan keuangan, sementara sisanya dipengaruhi oleh faktor lain di luar model. Temuan ini menegaskan pentingnya peningkatan literasi keuangan dan pengelolaan gaya hidup dalam mendukung kestabilan finansial generasi sandwich.
 

Contemporary business landscapes require openness and responsibility in financial disclosure; however, profit manipulation activities and inadequate corporate governance mechanisms frequently lead to concealed financial misconduct. This systematic review investigates how profit management and governance implementation affect hidden financial irregularities, emphasizing current scholarly works from recent years. Through comprehensive document examination methodology, this research assesses scholarly publications, corporate reports, regulatory frameworks, and pertinent case analyses from repositories such as ScienceDirect, JSTOR, Google Scholar, and Sinta covering the 2019-2024 timeframe. Results demonstrate intricate connections whereby profit management may serve as a regulatory mechanism to minimize fraudulent behaviors when applied appropriately, while governance efficacy is significantly influenced by execution standards. Institutional shareholding and oversight committees demonstrate success in constraining manipulative activities, while alternative formal mechanisms such as independent board members exhibit variable effectiveness. Results suggest that established governance frameworks are inadequate without proper execution, sufficient personnel expertise, and robust corporate culture. This investigation offers important perspectives for policymakers and industry professionals concerning financial misconduct patterns and mitigation approaches

This study aims to evaluate the performance of the loading and unloading equipment in coal mining activities at the Mahakam Pit, PT Insani Bara Perkasa Site Km 11, East Kalimantan. The research was motivated by the importance of achieving mechanical equipment performance standards according to the Decree of the Minister of Energy and Mineral Resources No. 1827 of 2018. Data were obtained through direct observation and analysis of actual working time and evaluation of operational constraint factors. The results of the analysis showed that before the evaluation, the mechanical availability (MA) value was 87.24%, physical availability (PA) 88.51%, availability utilization (UA) 88.73%, and effective utilization (EU) 78.54%. After evaluating the constraint time, there was an increase in all parameters: MA to 88.71%, PA to 89%, UA increased to 90%, and EU reached 80%. This evaluation also had an impact on increasing the productivity of the loading and unloading equipment from 268.41 bcm/hour to 284.43 bcm/hour. Thus, the evaluation of work obstacles is proven to be effective in increasing the efficiency and productivity of the digging-loading equipment at the research location.

The development of early childhood social-emotional intelligence is an important aspect in the formation of character and social adaptability of children. This community service activity aims to enhance the understanding and competence of teachers and prospective PAUD educators through a national seminar that focuses on their strategic role in supporting children's social-emotional development. The implementation method is an interactive seminar involving expert speakers, group discussions, and practical case studies. The results of the activity showed a significant increase in participants' knowledge of the concept of social emotional intelligence, effective learning techniques, and strategies for managing children's emotions and positive social interactions. In addition, this seminar succeeded in encouraging teachers and prospective educators to apply a more empathetic and responsive learning approach to the emotional needs of early childhood. This activity makes a significant contribution to strengthening the role of educators as primary facilitators in the development of children's social-emotional intelligence, which ultimately supports the creation of a conducive and inclusive learning environment.