These advanced analytical capabilities powered by big data comes into play?in the world of forensic accounting as the new frontier in identifying corruption and fraud. Since corruption and fraud must be tackled with all available tools in developing countries such as Iraq, this study delves detail into the notable positive impact of big data on the practices?of forensic accounting. With a descriptive methodology and statistical analysis, it is the results shows that?the big data in forensic accountant can make it easier for forensic accountants to analyze complex datasets, triangulate, analyze using software, improve risk management to detect fraud, financial irregularities effectively. Overall, the study highlights that big data can be fully utilized in forensic accounting if sufficient investment is made on infrastructure, training, and technology adoption in the?respective industry, with implications for education, practice, and policies development.

The current phenomenon serves as the foundation for our study. Finding out how self-efficacy, employee well-being, and job enrichment affect PT Berkatama Mulia Saputra Sidoarjo's employee performance is the aim of this study. This study is quantitative in nature and employs a sample of 46 employees. The Self Efficacy calculation produced a t-value of 4.558 and a probability value of Sig 0.000 <0.05. This implies that the self-efficacy component has a favourable and considerable impact on employee performance.A probability value of Sig 0.042 <0.05 and a t-value of 4.099 were derived from the Employee Well-Being calculation. This indicates that the employee well-being variable has a positive and significant impact on employee performance.The computation results show that the Job Enrichment variable has a probability value of Sig 0.000 <0.005 and a t-value of 7.948. This indicates that the job enrichment variable has a favourable and significant impact on employee performance.

Alternatif sumber pendapatan negara dengan fokus pada kritik terhadap gagasan Program Tabungan Perumahan Rakyat (Tapera) di Indonesia. Tapera, yang diatur dalam Undang-Undang Nomor 4 Tahun 2016 tentang Tabungan Perumahan Rakyat, dirancang untuk meningkatkan akses masyarakat terhadap perumahan melalui mekanisme tabungan wajib yang dikelola oleh lembaga khusus. Meskipun Tapera bertujuan untuk menjadi solusi dalam pembiayaan perumahan, terdapat berbagai kritik terkait efektivitas dan implementasinya. Penelitian ini mengevaluasi kelebihan dan kekurangan dari Tapera sebagai sumber pendapatan negara, membandingkannya dengan alternatif lain seperti pajak, retribusi, dan pembiayaan berbasis investasi. Analisis dilakukan dengan pendekatan kualitatif yang menggabungkan tinjauan literatur, analisis kebijakan, dan wawancara dengan ahli ekonomi serta praktisi kebijakan. Hasil penelitian menunjukkan bahwa meskipun Tapera memiliki potensi untuk meningkatkan tabungan masyarakat dan memperbaiki akses perumahan, ada tantangan signifikan terkait dengan pelaksanaannya yang memerlukan perhatian lebih lanjut untuk memastikan keberhasilannya sebagai alternatif sumber pendapatan negara.

Penelitian ini dilakukan dengan tujuan memperoleh dan menemukan maksim-maksim dalam teori Grice, baik berupa penerapan maupun pelanggaran prinsp kerja sama sama teori Grice pada saat interaksi tawar-menawar antara penjual dan pembeli di Siring, Kota Banjarmasin. Penelitian ini berjenis kualitatif dengan menggunakan metode analisis deskriptif.  Metode analisis deskriptif dalam penelotian ini juga diperkuat dengan menggunakan pendekatan teori Grice. Cara kerja teori Grice menerapkan kerja maksim yang meliputi: maksim kualitas, maksim kuantitas, maksim relevansi dan maksim cara. Sumber data dalam penelitian ini ialah 4 orang penjual di Siring, Banjarmasin. Pengumpulan data dilakakukan dengan dua teknik, yakni teknik dokumentasi dan teknik catat. Proses penganalisisan data pada penelitian ini dilakukan dengan teknik analisis yang di sesuaikan dengan kajian analisis wacana oleh teori Grice. Dari hasil penelitian ditemukan penerapan dan pelanggaran dari maksim dalam kerja sama Grice. Data tersebut beruapa 10 bentuk penerapan dari maksim Grice  dan 3 pelanggaran maksim Grice.

penelitian ini bertujuan untuk memberikan gambaran mendalam mengenai Implementasi dan Relevansi Hukum Islam dalam bahan ajar Pendidikan Agama Islam pada Kurikulum Merdeka di SMAN 3 Banjarmasin. Kurikulum Merdeka dalam mata pelajaran Pendidikan Agama Islam bertujuan untuk mempersiapkan peserta didik agar matang secara spiritual, berakhlak mulia, serta memiliki pemahaman yang kuat tentang dasar-dasar agama Islam dan penerapannya dalam kehidupan sehari-hari, khususnya dalam ruang lingkup Negara Republik Indonesia, terutama dalam bidang muamalah. Namun, meskipun bahan ajar tersebut mencakup 30 materi yang berkaitan dengan ibadah dan muamalah, tidak semua materi dibahas secara komprehensif. Pembahasan hukum Islam dalam materi yang diajarkan hanya mencakup beberapa topik seperti asuransi, bank, koperasi, pernikahan, hukum khamar, narkoba, al-kulliyah al-khamsah, dan waris. Selain itu, terdapat pengulangan materi antara jenjang kelas X dan XI, yang menunjukkan adanya keterbatasan dalam keberagaman dan kedalaman pembahasan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dan merupakan penelitian lapangan (field research) yang bertujuan untuk menggali data secara langsung dari objek penelitian, yaitu guru pengajar Pendidikan Agama Islam di SMAN 3 Banjarmasin. Penelitian ini diharapkan dapat memberikan pemahaman lebih lanjut tentang bagaimana implementasi dan relevansi hukum Islam dalam bahan ajar tersebut, serta memberikan wawasan tentang pengembangan bahan ajar yang lebih komprehensif di masa depan.

The development of digital technology has transformed business marketing strategies, one of which isthrough the live streaming feature on TikTok. TikTok Live provides business owners with the opportunity tointeract directly with consumers, build trust, and drive real-time sales. However, in practice, variouschallenges arise regarding the implementation of Islamic business ethics. This study aims to analyze thealignment of TikTok Live marketing strategies with the principles of Islamic business ethics, namely tauhid(unity), equilibrium (balance), free will, responsibility, and ihsan (benevolence). Using a qualitativedescriptive method and a sociological-juridical approach, this study finds that many marketing practices onTikTok Live do not fully comply with Islamic business ethics, particularly in terms of transparency, honesty,and consumer responsibility. Some business owners still use manipulative marketing techniques, such ascreating false urgency and making exaggerated claims, which can mislead consumers. Therefore, furtherefforts are needed to raise awareness of Islamic business ethics in digital marketing so that businesses canoperate not only profitably but also based on Islamic values and bring benefits to society.

The adoption of the Industrial Internet of Things (IIoT) has enabled real-time monitoring of machinery, leading to increased efficiency and reduced downtime. This paper presents an AI-driven predictive maintenance system that utilizes machine learning algorithms to detect potential failures before they occur. Using historical sensor data, the proposed model achieves high accuracy in predicting equipment malfunctions, allowing timely intervention. The study demonstrates the potential of AI in optimizing industrial processes and reducing operational costs.

Incidents of sexual violence in Batam City continue to pose a serious concern for both the government and the local community, demanding immediate and comprehensive responses. Despite various efforts by the government to address this issue, the prevalence of such incidents highlights the need for more effective prevention, intervention, and legal action. This article aims to assess the government's legal handling of sexual violence cases in Batam City, focusing on the legal framework and strategic actions designed to address the problem. By utilizing a legal analytical approach, this study will explore the measures implemented by the government to combat sexual violence, evaluate the role of the law in protecting victims, and analyze how the judicial system penalizes offenders. Furthermore, the article will discuss the collaboration between government authorities and the community in enhancing public awareness and addressing the root causes of sexual violence. The research emphasizes the importance of both preventative strategies and efficient legal processes to create a safer environment for all residents. The findings of this study aim to contribute to the broader discourse on combating sexual violence and improving legal responses in urban settings, with a particular focus on Batam City.

The rapid development of information and communication technology has driven the need for information services that are more relevant and adaptive to user behaviour. This research aims to integrate data analytics in the study of user behaviour to support the development of effective information services. The dataset used is Kaggle's Online Retail Dataset, which includes sales transaction data of online retail companies in the UK from December 2010 to December 2011. The analysis was conducted through customer segmentation using K-Means Clustering algorithm and predictive analysis with Association Rule Mining. The segmentation results successfully grouped customers into four main clusters, namely loyal customers, potential customers, passive customers, and low-spending customers. Model evaluation showed optimal performance with an accuracy rate of 85%, precision of 82%, recall of 78%, and F1-Score of 80%, and Silhouette Score of 0.62, indicating effective customer segmentation. The findings prove that the application of data analytics can provide deep insights into customer behaviour and support the development of more personalised and adaptive information services. This research is expected to be a reference in designing data-driven information service development strategies in various sectors.

The purpose of this study was to determine whether digital marketing media can influence consumer interaction with the Shopee marketplace. Online communication and sales are new things in the realm of marketing thanks to the rapid development of technology that allows individuals to make transactions through digital platforms. Currently, buying and selling transactions in the marketplace are in great demand and are popular with the public. One of the applications most often used by the public is Shopee. By using a digital marketing strategy in the Shopee marketplace, selling products without having to meet face to face with consumers becomes very easy. Business actors also try to apply efficient tactics to influence the level of consumer buying interest. In this study, the researcher applied a qualitative method that was explained descriptively by utilizing books, websites, and related journals. The quality and unique characteristics of the products being promoted