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Coffee agroforestry systems have great potential in optimizing the dual function of carbon and biodiversity conservation, especially in areas with high land use pressure. However, although coffee agroforestry has been widely practiced in Indonesia, the specific relationship pattern between carbon stocks and vegetation biodiversity is still not well understood. This study aimed to evaluate (1) the role of coffee agroforestry in maintaining vegetation diversity and carbon sequestration compared to disturbed forests (HT) and (2) the relationship between carbon stocks and biodiversity at various plant growth stages. Three land use systems were selected such as HT and complex (AFM) and simple (AFS) coffee-based agroforestry systems. The number of trees, species richness (R), Shannon-wiener index (H’), species evenness (E), and carbon stocks were measured in 12 plots (100 m x 20 m) for each vegetation growth stages (seedlings, saplings, poles, and trees). The results showed that the H index in coffee agroforestry was generally low to moderate (0.57-2.05), with the highest diversity in the tree category. The diversity level of AFM could mimic HT. In terms of carbon stock, HT had the highest stock (82±19 Mg ha-1), while total carbon stock showed a positive relationship with H index in all vegetation stages (R2=0,13-0,57). In contrast, the relationship between soil carbon stock and H index tended to be weak (R2=0,10). This study emphasizes the importance of maintaining total carbon stock through diverse vegetation in agroforestri systems to support climate change mitigation and biodiversity conservation.

This study aims to analyze the effect of political will and information technology on fraud prevention either directly or through the quality of financial reporting information. This study uses a survey method that intentionally targets five village officials responsible for village financial administration. The survey was conducted in Pangkep Regency, South Sulawesi Province, Indonesia. Data collection was carried out using a questionnaire with a total research sample of 325 respondents. Data analysis was conducted using partial least squares structural equation modeling with the help of the SmartPls 4.0 application. The results showed that political will had a positive and significant effect on fraud prevention (β = 0.198; t-value = 3.230 > 1.97) but had no effect on the quality of financial reporting information (β = 0.053; t-value = 0.696 < 1.97). Information technology had a significant negative effect on fraud prevention (β = –0.198; t-value = 3.019 > 1.97) and a significant positive effect on the quality of financial reporting information (β = 0.186; t-value = 2. 863 > 1.97). Fraud prevention has a positive and significant effect on the quality of financial reporting information (β = 0.161; t-value = 2.598 > 1.97). Political will has no significant effect on fraud prevention through the quality of financial reporting information (β = 0.009; t-value = 0.628 < 1.97), while information technology has a positive and significant effect on fraud prevention through the quality of financial reporting information (β = 0.029; t-value = 2.093 > 1.97).

Background: Breast milk is an important food for newborns. Exclusive breastfeeding can reduce the risk of diarrhea, the risk of pneumonia, and can provide immunity for babies. Objective: This activity aims to increase the knowledge and skills of postpartum mothers regarding how to breastfeed their newborns. Method: This activity started with education, then practicing latching on to the baby’s mouth. Participants in this activity were postpartum mothers at Tangerang City Hospital. Participants were given a pre-test and post-test, discussion, and were given the opportunity to practice giving exclusive breastfeeding directly to their babies. Results: There was an increase in mothers' knowledge regarding exclusive breastfeeding, from 20% to 100%. All participants actively participated in discussions during counseling and practice demonstrations on how to latch on to a baby's mouth correctly. Conclusion: Education can increase mothers' knowledge about exclusive breastfeeding and practice how breastfeed correctly can help mothers undergo exclusive breastfeeding

PlayerUnknown's Battlegrounds (PUBG) Mobile is one of the most popular mobile games in Indonesia, according to data from the Google Play Store. According to the Google Play Store, the game has a rating of 3.8 with 49.5 million reviews. While a considerable number of users express satisfaction, a significant proportion of reviews also contain criticism regarding the gameplay and features. However, a cursory examination of reviews may not fully capture the nuances of user sentiment, necessitating a more comprehensive sentiment analysis. This research will employ a positive and negative sentiment analysis of Indonesian PUBG Mobile reviews on the Google Play Store, utilizing a comparative approach to evaluate the performance of two algorithms: Naïve Bayes and Support Vector Machine (SVM). The data set comprised 2,000 user reviews, which were collected using a scraping technique. Following this, a labeling process was conducted based on the rating, data were preprocessed, TF-IDF weighting was applied, and both algorithms were implemented. The findings indicated that users expressed satisfaction with the game's visuals and gameplay. However, there were also technical concerns that required attention, including bugs, server instability, lag, and performance issues. The SVM algorithm demonstrated superior performance, with an accuracy rate of 70.95%, compared to Naïve Bayes, which reached 69.83%. Despite Naïve Bayes's faster processing speed, SVM exhibited greater precision, recall, and F1-score

Nori is an authentic Japanese food made from Porphyra seaweed. However, Porphyra is difficult to cultivate in Indonesia because it generally grows in subtropical areas. The demand for nori continues to increase with the development of Japanese, Korean, and Chinese fast-food restaurants in Indonesia. Therefore, it is necessary to make nori using seaweed easily cultivated in Indonesia, namely Eucheuma cottonii and Ulva lactuca. This research aimed to study the sensory and chemical characteristics of nori from Indonesian seaweed added with breadfruit leaf extract and grass jelly. Dried Eucheuma cottonii was obtained from LIPI Oceanography, while dried Ulva lactuca was obtained from waters in Sidoarjo. Dried breadfruit leaf used in this study were obtained from processing fresh breadfruit leaf from the yards of residents of the Babakan Penghulu Village, Cinambo District. Green grass jelly leaf were obtained from Andir. Three nori formulas were made, namely the addition of breadfruit leaf extract (200 ml), a combination of breadfruit leaf and grass jelly (100:100 ml), and the addition of grass jelly (200 ml). The sensory test is carried out using the hedonic test method with 30 untrained panelists. Panellists were asked for their responses regarding color, taste, texture, aroma, and total acceptance on a scale of 1-5, from very dislike to very like. Chemical testing includes water, ash, protein, fat, crude fiber, and antioxidant activity. The results show that the best formula is the one with the addition of breadfruit leaf extract, which gave an overall acceptance score of 3.37, water content of 5.26%, ash content of 2.41 %, fat content of 2.06%, protein content of 22.24%, starch content of 59.97%, and crude fiber of 6.65%, and antioxidant activity of 702.75 ppm. Nori using local Indonesian seaweed with the addition of breadfruit leaf extract can be an alternative to commercial nori.

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively analyzes DFR literature from Scopus, Emerald, Google Scholar, OpenAlex, Crossref, and SAGE. The research involved data sourcing, screening, eligibility selection, and bibliometric analysis. Findings show a dynamic increase in annual publications in DFR, with noticeable peaks and shifts in research focus over time. A notable rise post-2016 culminated in a peak in 2023, indicating sustained scholarly interest and field evolution. This study contributed into how digitalization enhances financial reporting quality, addressing gaps from previous bibliometric analyses. It emphasizes systematic trend analysis, identifying research gaps, and exploring factors driving the digital transformation of financial reporting. These insights guide researchers in developing new variables and strategies to advance DFR solutions, enhancing the accuracy, transparency, and accessibility of financial information through digital innovation.

Introduction: Local businesses and lawmakers in emerging economies are under tremendous pressure to compete with foreign entities and comprehend consumer behavior in the setting of increasing interna­tionalization and the growing significance of e-commerce. Main Objectives: By adding to the theory of planned behavior and consumer ethnocentrism, this study aims to find the factors that affect people's intentions to buy local products in the context of e-commerce, fashion, youth, and Indonesia. Methods: Nonprobability snowball online sampling on social media was conducted to collect 651 valid responses. Findings/Results: We used a variance-based partial least squares structural equation model to show that attitudes, perceived behavioral control, subjective norms, and consumer ethnocentrism, directly and indirectly, affect people's intentions to buy local goods online. Conclusions: In our structural model, we stress how vital consumer ethnocentrism and subjective norms are as internal and external factors for consumers. Implications: We encourage managers of local businesses and future researchers to include these concepts in their marketing plans and research. Novelty: This research shows that consumers react differently to the opposite sign of consumer ethnocentrism when they deal with subjective norms as an outside factor because of competitive mediation. Limitations: The generalizability of our findings to different countries, situations, and product categories is limited, so we suggest future research expand beyond our scope.

ABSTRAKPerusahaan garmen menghadapi tantangan signifikan dengan tingginya tingkat niat untuk meninggalkan pekerjaan di kalangan buruh wanita, yang diduga dipengaruhi oleh keseimbangan kerja-hidup yang buruk dan tingkat stress yang tinggi. Penelitian ini bertujuan untuk menyelidiki dampak work-life balance dan stres terhadap niat untuk meninggalkan pekerjaan (turnover intention), dengan mempertimbangkan kepuasan kerja sebagai variabel perantara, pada buruh wanita di industri garmen. Metode penelitian ini menggunakan pendekatan survei kuantitatif dengan mendistribusikan kuesioner kepada 200 buruh wanita di PT X Garment Kabupaten Semarang, menggunakan teknik sampling multistage random sampling. Data yang dikumpulkan dianalisis menggunakan teknik Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa work-life balance memiliki pengaruh negatif yang signifikan terhadap niat untuk meninggalkan pekerjaan, sementara stres memiliki pengaruh positif yang signifikan. Selain itu, job satisfaction terbukti menjadi mediator yang signifikan dalam hubungan antara stres dan niat untuk meninggalkan pekerjaan, sedangkan hubungan antara work-life balance dan niat untuk meninggalkan pekerjaan hanya bersifat langsung. Temuan ini menyarankan bahwa peningkatan work-life balance dan manajemen stres yang efektif dapat meningkatkan kepuasan kerja, dan pada akhirnya mengurangi keinginan buruh wanita untuk meninggalkan pekerjaan di industri garmen.Kata Kunci: Work Life Balance, Stress, Job Satisfaction, Turnover Intention, Buruh PerempuanABSTRACT The garment industry faces significant challenges due to high turnover intention among female laborers, suspected to be influenced by poor work-life balance and high levels of stress. This study aims to investigate the impacts of work-life balance and stress on turnover intention, considering job satisfaction as a mediating variable, among female workers in the garment industry. The research employed a quantitative survey approach by distributing questionnaires to 200 female workers at PT X Garment in Semarang Regency, using multistage random sampling techniques. Data collected were analyzed using Structural Equation Modeling (SEM). Findings indicate that work-life balance negatively influences turnover intention significantly, while stress positively affects it. Additionally, job satisfaction proves to be a significant mediator in the relationship between stress and turnover intention, whereas the relationship between work-life balance and turnover intention is direct. These findings suggest that improving work-life balance and effective stress management can enhance job satisfaction and ultimately reduce female garment workers' inclination to leave their jobs.Keywords: Work Life Balance, Stress, Job Satisfaction, Turnover Intention, Female Workers

This study aims to analyze how two different types of investments (local domestic and foreign direct investments at the provincial level) and revenues (booked by the provincial governments, general allocation funds, special allocation funds, local taxes, and retribution) affect investment loan decisions by local government banks in Indonesia. The study uses panel data applying ordinary least squares and multiple linear regression. Thus, 144 data were sampled from 2013 to 2021 from 16 local government banks out of Java Island in 21 provinces in Indonesia. The study found that local domestic investment at the provincial level affects investment loan decisions by local government banks. In contrast, foreign direct investment did not affect lending decisions, indicating that local domestic investment contributes to the real local economy at the provincial level. Different results were found in provincial revenues in the form of general and special allocation funds, which negatively affected loan investment decisions, possibly due to provincial revenues utilized to cover the financial deficit and capital expenditure spent chiefly on imported goods. Additionally, local taxes at the provincial level also negatively affect investment loan decisions, possibly due to fluctuations in local tax collection during COVID-19. However, the study found that local retribution contributes to predicting loan investment decisions, suggesting revenue collection by the governments considering local economic conditions. The study findings suggest that provincial governments should direct investments that can impact the local economy and spend their revenues on goods and services that can drive local economic growth. AcknowledgmentThe investment loan made by local government banks, which is associated with local investment and revenue, is part of a research grant project from the Economics and Business Faculty of Hasanuddin University. This project is a result of collaboration with national and international researchers. In carrying out this research, some inputs from people working in local government banks, financial service authorities, and provincial and regency governments are addressed.Thanks to Ahmadi Usman for secondary data and Syahidah Ulhaq for some application programs enabling mapping literature, as well as Israa Natiq Jabar for supervising the result and applied some inputs in the section of research method.

Silver pompano (Trachinotus blochii) is one of the major commodities of the aquaculture industry in Lampung. Silver pompano hatchery activities that still require natural feed, namely Brachionus sp. Brachionus plicatilis is a filter feeder that does not filter selectively all available feed, so an enrichment process is required so that natural feed reproduces with high nutritional content and is high in fatty acids (eicosapentaenoic acid [EPA] and decosahexaenoic acid [DHA]). This study aims to determine the best survival and growth of silver pompano larvae by feeding B. plicatilis enriched with EPA and DHA fatty acids derived from maggots black soldier fly (BSF). Five-day-old silver pompano larvae with a density of 20 larvae/tank in a 20 × 20 × 20 cm aquarium container. B. plicatilis was fed at a density of 13 ind/mL. Nannochloropsis salina was also given as additional feed at 300–400 cells/mL density. We gave B. plicatilis three times a day (05:00 am, 02:00 pm, and 9.00 pm) for 30 days of cultivation. The experimental treatments were A (no enrichment), B (100 ppm), C (300 ppm), D (500 ppm), and E (700 ppm). The conclusion of this study is the provision of EPA and DHA oil from maggot BSF with different doses of rotifer enrichment has a significant effect on the growth of silver pompano larvae. The results showed that the optimal dose of EPA and DHA oil was 300 ppm or 0.3 mL/L in treatment C with an average absolute length growth of 2.11 cm, and the survival rate reached 75%.

Proficient reading abilities are crucial for acquiring a language at an advanced level. Furthermore, students encounter digital information sources in the current technological era, underscoring the importance of digital abilities. Nevertheless, there is a dearth of research investigating the correlation between digital literacy and reading comprehension, particularly within the context of higher education institutions. The aim of the study is to examine whether there is a correlation between higher levels of digital literacy and reading comprehension among English as a Foreign Language (EFL) students in higher education. The research employed a correlational design. Non-probability sampling, specifically saturated sampling, was the sample technique used. The research sample consisted of twenty-five students enrolled in the fifth semester of the English Education Study Program at Universitas Riau Kepulauan. The research utilized questionnaires and test as the instruments to assess digital literacy and reading comprehension. The researcher administered the test to the sample after assessing its validity and reliability using SPSS version 23.0 for windows. The researcher employed the Pearson Product Moment to establish the relationship between digital literacy and reading comprehension. Based on data in a significance level of 5%, the analysis revealed that the r-count value (0.562) is greater than the r-table value (0.039). It approved Ha and declined Ho. The study revealed a significance correlation between students' digital literacy and reading comprehension. This research suggests integrating digital tools into learning and creating a learning environment that supports both digital skills and reading understanding simultaneously.

This study investigates the impact of financial ratios—including leverage, liquidity, operational capacity, and operating cash flow—on financial distress while assessing the moderating influence of ESG disclosure. It focuses on 26 energy sector companies listed on the IDX from 2018 to 2022, employing a quantitative approach and purposive sampling method. Nine hypotheses were formulated and tested using multiple and moderated regression analysis. The study found that leverage has a significant negative effect on reducing financial distress. In contrast, liquidity, operating capacity, and operating cash flow ratios were found to impact reducing financial distress positively. This study also confirmed that ESG disclosure could weaken the relationship between liquidity and potential financial distress reduction. However, ESG disclosure does not mediate the relationship between leverage, operating capacity, and operating cash flow to financial distress reduction. This findings lend credence to the applicability of stakeholders theory in explaining the relationship between financial ratios, ESG disclosure and financial distress. It also provides insight for companies on how to prevent and mitigate financial distress. Companies, especially in the Energy Sector, could reduce the potential financial distress by optimizing both financial and non-financial aspects in their annual and sustainability reports.

Facebook is widely used across various segments of society and offers significant potential as a marketing tool due to its diverse content and communication features. This study aims to forecast visits to the Facebook website for the period of March 2023 to February 2024 using two forecasting methods: the Facebook Prophet and SARIMA models. We analyzed 167 data points representing the percentage of visits to the Facebook website from April 2009 to February 2023, sourced from Statcounter. Our forecasting results indicate that the Facebook Prophet model yielded a Mean Absolute Percentage Error (MAPE) of 22.3% and a Root Mean Square Error (RMSE) of 16.2%. In comparison, the SARIMA model achieved a MAPE of 6.31% and an RMSE of 5.02%. Based on these accuracy metrics, the SARIMA model is determined to be more suitable for forecasting the percentage of visits to the Facebook social media website in Indonesia. This finding underscores the importance of selecting appropriate forecasting models for accurate predictions in social media analytics

Agroforestry systems have significant potential for development in increasing coffee production in Indonesia. Besides providing economic benefits, agroforestry can also have ecological impacts, such as improving soil structure, reducing erosion, and other environmental services. There is a complex interaction between trees, soil, and crops in agroforestry systems, making modeling a valuable approach to unraveling these processes. We utilized the spatial and temporal explicit model WaNuLCAS to (i) evaluate the model's performance in depicting actual events (through coffee production and soil water content), (ii) assess the dynamic processes influencing coffee production and the environmental impact of management patterns, (iii) formulate and simulate optimal scenarios for coffee production optimization. Data from a one-year period involving five agroforestry management patterns for coffee-pine in UB Forest were used as input for the model. The model validation results showed satisfactory and acceptable outcomes for coffee production and groundwater dynamics. WaNuLCAS simulation results indicated that pruning and thinning management are crucial factors in increasing coffee production and are related to creating optimal conditions for coffee plants (light, humidity, and inter-plant competition). Additionally, fertilization management can be combined as a supporting factor to meet the nutritional needs of coffee plants. WaNuLCAS simulation results also suggested that pruning and thinning can improve soil physical properties, but thinning increases surface runoff within the system. This research provides insights into how modeling can be used as a decision-making tool.

Bromo Tengger Semeru National Park (BTS-NP) in East Java, Indonesia showcases a breathtaking volcanic landscape and cultural allure, drawing hundreds of thousands of domestic and international visitors. Recreational activities involving human and animal trampling and motorized-vehicle traffic caused soil disturbance along their networks of paths, trails, or roads, potentially having a detrimental long-term effect on the tourism industry and environmental services provided by the national parks. However, the extent of the impact of these disturbances on soil properties remains unclear. This study assessed the impact of different disturbance intensities, consisting of undisturbed locations as a control (zone 1), low to medium- (zone 2), and high- (zone 3) disturbance intensities on five different BTS-NP tourism hotspots, including Entrance Wonokitri (EW), Whispering Sand (WS), Parking Temple (PT), Teletubbies Hill (TH), and Entrance Bromo Stairs (EB), on soil properties, including soil compaction represented by soil penetration resistance, and soil infiltration. This study revealed that the higher severity impact of recreational activities on soil compaction was parallel with higher disturbance intensity, particularly in EW and TH. In these particular locations, higher soil compaction is significantly linked to lower soil infiltration, thus needing extra attention and protection. Meanwhile, in WS, PT, and EB, soil infiltration was more controlled by the establishment of a cemented topsoil layer consisting of mixed sand, sulfur, and water. Better management strategies, such as the use of proper trails and road infrastructures, particularly on EW and TH, might be relevant to minimize the impact of recreational activities on these ecologically, economically, and culturally important areas.

This study aims to identify, analyse, and find the risks and legal protections for female workers at nightclubs in Badung, Bali, Indonesia. Through empirical legal research, based on the study's results, it can be found that there are many risks faced by female workers who work at nightclubs. The risks faced by female workers at nightclubs in Badung, Bali, can include health risks (physical and mental/psychological), safety risks, risks of victimisation (becoming victims of criminal acts), getting a negative prejudice from the community, being ostracised, and the risk of falling into prostitution and drug abuse. Legal protection for female workers in nightclubs has yet to be implemented optimally. Many rights and protections are owned by women who work in nightclubs, but nightclubs cannot reach them. There are still many violations of the law against female workers. Management does not provide rights for night workers in accordance with the provisions of the Manpower Act because these workers are not included in the Labor Union. The legal consequences for women workers at night entertainment sites need better legal protection, especially in the context of the labour force. Stigmatising women employees at night recreation sites as prostitution workers also weakens protection for them.Women workers do not fight for their rights because they do not have much understanding of their rights.

AbstractThe development of CSR in various countries tends to refer to Carroll’s pyramid model, which places economic responsibility as the main concern. Literatures on CSR is dominated by Western empirical studies, which prioritize social and environmental dimensions and pay less attention to the society’s cultural dimensions. The purpose of this study is to formulate a CSR model based on the philosophical values of Tri Hita Karana and its relevance to Carroll’s pyramid model. Literature review with an integrative approach to CSR was used to reveal the said Balinese values, which were used as a culture-based CSR model that holistically combines the economic, legal, ethical, and philanthropic responsibilities. This study finds that the CSR model that is based on the philosophy of Tri Hita Karana places philanthropic responsibility on the base layer, followed by ethical, legal, and economic responsibility on the outer layer. This means that an increase in the company’s financial performance in the culture-based CSR model is only seen as the impact of the harmonization of all elements of community culture. The novelty of this research is that the local culture value-based CSR model is used as an alternative for CSR development, especially in developing countries. The theoretical and practical implications of this study are the encouragement for the uprising of CSR models that are more adaptive to the interests and the culture of local community.

The intricate dynamics of supply chain collaboration within the aquaculture industry underscore the need for a comprehensive understanding of how various forms of capital and information sharing influence collaborative efforts. This study addresses this necessity by integrating intellectual capital theory and social capital theory as the theoretical foundation for the proposed conceptual research framework. Utilizing structural equation modeling (SEM), this research analyzed data collected from 180 shrimp farmers in East Java, Indonesia, from October 2021 to January 2022. The findings reveal that intra-organizational human capital, structural capital, inter-organizational relational capital and information sharing positively affect supply chain collaboration. Additionally, the study demonstrates that supply chain collaboration enhances both collaborative advantage and organizational performance. It also highlights the nuanced moderating role of information sharing in strengthening the impact of structural capital on collaboration. This research provides new insights into the aquaculture industry’s collaborative dynamics, offering valuable implications for practitioners and policymakers aiming to foster effective collaboration and achieve beneficial performance outcomes.

Penelitian ini memiliki tujuan menghasilkan flipbook sebagai bahan ajar berbasis kearifan lokal yang mampu mendorong literasi budaya dan kewargaan serta memperkuat pendidikan karakter di kalangan peserta didik. Bahan ajar ini meliputi informasi tentang Kota Tangerang, tradisi Palang Pintu, dan tari Lenggang Cisadane. Proses pengembangan bahan ajar ini mengikuti model ADDIE. Data dikumpulkan melalui wawancara, angket, dan tes, di mana angket mencakup penilaian dari ahli media, ahli materi, dan respon siswa, sementara tes terdiri dari pretest dan posttest. Analisis data dilakukan dengan memanfaatkan uji t-test dan n-gain. Sampel penelitian melibatkan 30 siswa kelas IV di SDIT Tunas Harapan Ilahi, Kota Tangerang, Banten. Hasil penelitian memperlihatkan bahwa pengembangan bahan ajar yang dilakukan tergolong ke dalam kategori "sangat layak," memiliki rata-rata respons siswa mencapai 91%, yang dinilai "sangat baik." Penggunaan bahan ajar berbasis kearifan lokal dengan media flipbook terbukti memberikan dampak positif untuk mendorong literasi budaya dan kewargaan serta memperkuat pendidikan karakter. Efektivitas bahan ajar untuk mendorong literasi budaya dan kewargaan mencapai 76,4% (kategori "tinggi"), sedangkan dalam penguatan pendidikan karakter mencapai 68,4% (kategori "sedang"). Berdasarkan temuan tersebut, bahan ajar berbasis kearifan lokal dengan media flipbook dinilai layak untuk dipergunakan dalam meningkatkan kemampuan literasi budaya dan kewargaan serta memperkuat pendidikan karakter siswa sekolah dasar.

The e-Bupot application for government agencies is an information technology solution provided by the Directorate General of Taxes (DGT) of Republic of Indonesia. The e-Bupot is designed to simplify the fulfillment of tax obligations and enhance the overall convenience of taxpayers. The aim of this reseach were analysed the taxpayer’s acceptance and satisfaction levels, and also improved the understanding of taxpayer’s compliance among users of the e-Bupot application, which comprising all government agencies that registered as taxpayers in Bali Regional Office of the DGT. This research integrated the Meta-UTAUT model along with the ISS Model to analyze the acceptance of e-Bupot. Adopting a quantitative approach, the sampling technique used in this research was purposive, utilized online questionaire survey that were completed by 172 respondents. Data analysis for this research was conducted by using the PLS method with SmartPLS version 3 software. The results of this research show that some factors including the effort expectancy, information quality, service quality, system quality, attitude, trust, and behavioral intention were identified as important factors that encourage the use behavior of taxpayers in utilizing the e-Bupot application and finally influencing their tax compliance.

Safety training is the exercise normally conducted for all the current and future employees of a company to identify and recognize occupational hazards and diseases as well as determine the appropriate controlling methods. Moreover, virtual reality (VR) is a technology developed to virtually simulate the surrounding environment to ensure immersive experience and interaction through artificial three-dimensional (3D) platforms. VR devices have been developed to be more compact, easy to use, and affordable to enable people to enjoy immersive virtual experiences and provide interactive and realistic content. This has made technology one of the most popular forms of media for different kinds of training, such as safety-related ones. Therefore, this study aimed to review the use of VR in safety training through the systematic literature review (SLR) method. The process focused on developing 4 primary questions (PQs) classified into 11 systematic research questions (SRQs) for discussion points concerning current developments in VR technology applications. These were further combined with the preferred reporting items for systematic reviews and meta-analyses (PRISMA) flow diagrams in selecting the relevant literature. The questions were also used to investigate the scenarios, methods, objectives, and outcomes of previous studies. The results showed the need for further studies on the application of VR technology in safety training in other fields such as firefighting, chemical industry, maritime, etc. Furthermore, several scenarios such as construction design, disaster response, rescue procedures, and others need to be included. This study also provides information on the gaps for future study, including the exploration of a broader range of industries and VR scenarios.

This study thoroughly investigates the development of an oil and natural gas mining treaty in the high seas of the North Natuna region, focusing on overlapping Exclusive Economic Zone (EEZ) claims involving Indonesia, Vietnam, and China. Analyzing the geopolitical and economic implications, the research utilizes a comprehensive methodology, including policy document scrutiny and an extensive literature review. The findings underscore the significant potential of North Natuna’s natural resources, accentuating the determination of the three nations to assert their territorial claims. Notably, tension arises from China’s Nine Dash Line claim, challenging the UNCLOS 1982 arbitral tribunal decision. The study recommends a tripartite resolution, emphasizing a robust Code of Conduct agreement. Despite diplomatic efforts, this research stresses the need for strengthening the Code of Conduct and adopting a tripartite reconciliation approach to ensure the security and sovereignty of the North Natuna region. Enforcing rights through the International Arbitration Tribunal is crucial for lasting peace, stability, and the sustainable management of oil and natural gas activities.

Disabilities have equal rights as Indonesian citizens, including employment and entrepreneurship rights. The implementation of policies regarding the obligation of institutions to employ people with disabilities is still far from expected. Limited job information and access to education and job training programs are challenges in realizing economic independence for disabled persons. Therefore, it is very important to conduct community service activities aimed at increasing the entrepreneurial knowledge and skills of the Deaf Community through entrepreneurship training in order to reach economic independence. Nine Deaf Friends and four Sign Language Interpreters were involved in this study. The training was carried out by online method for three sessions, once a week. The questionnaires were distributed to assess the participants' level of knowledge before and after training. Each participant was required to develop and present a business plan in order to improve their entrepreneurial abilities. Two expert judges evaluated and provided constructive feedback to all participants. The knowledge of participants before the training was 65.9 + 6.2, and increased by 12.4% to 74.1 + 10.8 after training. Participants were able to develop business proposals by the end of the program, with an average score of 7.6 + 0.7. Entrepreneurship training is able to enhance the entrepreneurial knowledge and skills of the Deaf Friends. This entrepreneurship training is a provision to assist the deaf community in creating and developing businesses that will lead to economic independence in the future.

Abstract The government of Serdang Bedagai Regency initiated a supplementation program to reduce the high prevalence of stunting in the area by delivering extra supplementation, which were nutritious biscuits from national government and fish-based supplement produced from local resources. A 6-month study from April 2022 to September 2022 was conducted to monitor and evaluate the government program that involved 219 under-5-year-old children with height-for-age Z-score (HAZ-score) below − 2. We observed the stunting prevalence reduction by 37.00%, where 81 children recovered from stunting (HAZ-score ≥ − 2). Furthermore, the mean HAZ-score and WHZ-score (Weight-for-Height Z-score) were monitored to significantly improve by 0.97 ± 1.45 (P-value = 1.74e−14) and 1.00 ± 2.18 (P-value = and 2.40e−8), subsequently. The most significant improvement in HAZ-score was monitored among children receiving fish-based supplements with 1.04 ± 1.44 improvement (P-value = 6.59e−17). Then, a significant WHZ-score improvement was reported from children consuming fish-based supplements and a combination of fish-based supplements with nutritious biscuits (P-value = 2.32e−8 and 5.48e−5) by 1.04 ± 2.29 and 0.83 ± 1.84, respectively. The results of the observation become evidence that the program could effectively reduce the prevalence of stunting in children below five years old, especially among children who received locally produced fish-based supplements.

Background: Risk identification is a critical first step in the risk management process, laying the groundwork for subsequent stages like analysis, assessment, mitigation, and monitoring. Accurate identification is crucial to ensure that identified risks align with the company’s specific context Purpose: This research aims to investigate how knowledge and understanding of various risk identification techniques influence the number of risk events identified by practitioners. Design/Methodology: An experimental approach was employed, involving 84 business school students. The study measured the dependent variable number of risks identified against independent variables comprising different risk identification approaches, both with and without context knowledge. Data analysis utilized the Chi-square technique of non-parametric statistics, maintaining a 95 percent confidence level. Findings: The findings reveal a significant correlation between the methods of identification approach (with or without knowledge of risk context) and the number of risks identified. Participants using the Business Process (BP) approach, regardless of context knowledge, identified more risks compared to those using the Work Breakdown Structure (WBS) approach or a No approach (NT). Conclusion: The findings highlight the importance of selecting appropriate risk identification methods and underscore the value of context knowledge in enhancing risk identification effectiveness. This research provides actionable insights for practitioners, analysts, and decision-makers actively engaged in risk management. Originality: This study contributes to the field by emphasizing the role of risk identification approaches and contextual knowledge, providing a framework for improving risk management practices. Keywords: risk identification, risk context, experiment approach, and risk knowledge

This research investigates potential mechanisms of novel magnetic field (MF) treatments in inhibiting cell-wall-degrading enzymes, aiming to reduce weight loss and preserve the post-harvest quality of tomatoes (Solanum lycopersicum L.) as a climacteric fruit. The optimization of the processing parameters, including MF intensity (1, 2, 3 mT), frequency (0, 50, 100 Hz), and duration (10, 20, 30 min), was accomplished by applying an orthogonal array design. In particular, the investigation delved into the underlying mechanisms by which MF impedes the activity of tissue-degrading enzymes, such as pectin esterase (PE), polygalacturonase (PG), and cellulase (Cx), during the storage period. The results showed that MF treatment delayed the increase in soluble solids by 1.5 times and reduced titratable acidity by 1.2 times. The optimal treatment conditions—2 mT, 50 Hz, and 10 min—achieved the most significant inhibition of weight loss (4.22%) and maintained tissue integrity for up to 21 days. Optimized MF significantly suppressed enzyme activity, with PE activity reduced by 1.5 times, PG by 2.8 times, and Cx by 2.5 times. Also, cross-sectional images and external appearance demonstrated that MF-treated tomatoes retained their internal tissue structure throughout the extended storage period. These findings suggest that MF treatments can effectively suppress the key enzymes responsible for tissue degradation, ultimately delaying weight loss and softening, preserving post-harvest quality, and contributing to sustainable food production and zero waste.

Indigenous science is comprised of the science-related knowledge and associated practices of indigenous cultures. Indigenous science provides rich contexts that can contribute to understanding the relationship of sociocultural life and environmental ethics in certain communities. It can also lead to better reflection upon Western modern views of science. Based on a qualitative analysis of indigenous science in the Baduy community (Indonesia), we describe how indigenous science can provide relevant contexts for students to learn scientific concepts, as well as help them to recognise the value of promoting sustainability. We present potential topics encompassing the sociocultural context of Baduy science that can be associated with sustainability issues. Topics were identified from six themes (agriculture, medicine, natural dyes, household chemicals, renewable energy, and astronomy). Potential implications of these topics to science learning are also presented. We view contextualization of science teaching and learning by indigenous science as a promising source to enhance students' perception of the relevance of science learning. It can also promote education for sustainable development.

Beban kerja, stres kerja, dan kondisi lingkungan kerja turut mempengaruhi performa dokter di lingkungan rumah sakit. Penilaian kinerja dokter dapat dilakukan melalui evaluasi terhadap kualitas layanan kesehatan yang disediakan kepada pasien. Selain faktor-faktor yang disebutkan sebelumnya, kompensasi juga merupakan faktor lain yang mempengaruhi kinerja dokter. Kepuasan terhadap kompensasi, baik dalam bentuk imbalan finansial maupun non finansial yang memadai, dapat meningkatkan motivasi kerja. Tujuan penelitian ini untuk menganalisis faktor-faktor apa saja yang berpengaruh terhadap kinerja dokter yang berugas di Rumah Sakit Umum Daerah Kota Dumai serta menganalis bagaimanakah pengaruh faktor-faktor tersebut terhadap kinerja dokter di Rumah Sakit Umum Daerah Kota Dumai Komponen. Jenis Penelitian ini observasional kuantitatif analitik dengan desain Cross Sectional. Penelitian ini dilaksanakan di Rumah Sakit Umum Daerah Kota Dumai pada bulan Juli s/d Agustus 2023. Populasi berjumlah 72 orang pengambilan sampel dengan metode total sampling. Kriteria inklusi sampel penelitian ini adalah berprofesi sebagai dokter. Data primer dalam penelitian ini diperoleh melalui pengisian kuesioner observasi dan wawancara data sekunder dalam penelitian ini diperoleh dari dokumen-dokumen yang ada di Rumah Sakit Umum Daerah Kota Dumai. Analisis Data Analisis multivariat. Hasil penelitian didapat motivasi dengan kinerja dokter dengan P value = 0,002 dan POR = 3,667, Kompetensi dengan kinerja dokter dengan P value = 0,015 dan POR = 1,372. Kesimpulan ada pengaruh motivasi dengan kinerja dokter di Rumah Sakit Umum Daerah Kota Dumai, dan ada pengaruh kompetensi dengan kinerja dokter di Rumah Sakit Umum Daerah Kota Dumai.

The purpose of this research is to determine how much influence the capital structure and company size have on the earning response coefficient both size of the company on the earning response coefficient either partially or simultaneously on the Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period of 2020-2022.The research methods used in this research are descriptive methods and associative methods. In this research, the unit of analysis is the Financial Statement Document at the Computer and Device Services Company Financial Report Documents on Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period 2020-2022. The samples in this study were 36 annual financial reports annual. The analysis method uses panel data regression analysis. Based on the results showed that partially there is a significant positive effect of capital structure on earning response coefficient, and partially there is a significant positive effect of capital structure on earnings re capital structure on earning response coefficient, and partially there is a significant positive effect on earning response coefficient. significant effect of company size on earning response coefficient, and simultaneously there is an effect of capital structure and company size on earning response coefficient.

Background: The spectrum of dengue infection ranges from asymptomatic or mild to severe disease. The pathogenic mechanisms are not fully understood. A viral infection can induce the neutrophil extracellular traps (NETs), and the excessive NETs lead to increased vascular permeability, coagulopathy, and platelet dysfunction, a hallmark of severe dengue. Methods: To evaluate the association of NETs formation with disease severity using a human public transcriptomic dataset (GSE17924) and clinical samples from dengue patients with different disease severity. Results: Based on the transcriptomic analysis, the whole blood gene expression functional in neutrophil activities and NETs formation was upregulated with dengue disease severity. The serum concentration of citrullinated histone H3 (CitH3), a NETs marker, was measured in 28 dengue patients, of whom 18 classified as dengue fever (DF) and 10 as dengue hemorrhagic fever (DHF) grade 1 and 2. A significantly higher CitH3 concentration was found in DHF com­pared to DF patients. The level of CitH3 was negatively correlated with platelet counts. Conclusion: Our results suggest NETs have contributed to the disease severity of dengue infection. Future studies on the predictive value of NETs markers and the potential NETs as a targeted therapy in dengue disease should be priori­tized.

This study examines the crucial role of sign language interpreters in assisting deaf individuals as clients. This study reveals a disparity in the Indonesian legal system when it comes to providing support for individuals with hearing impairments (deaf people) compared to the comprehensive framework in the United States, which mandates accommodations through legislation such as the United Nations Convention on the Rights of Persons with Disabilities (CRPD) and the American Disabilities Act (ADA). This study uses a normative juridical approach, analyzing legal texts, and a comparative framework to identify best practices and deficiencies in the current Indonesian system. The results indicate a lack of legal provisions for sign language interpreters in Indonesia, leading to potential miscommunication and legal misunderstandings among deaf clients. The conclusion emphasizes that notaries, as public officials, are required to optimize their services to the public, reflecting an ethical and professional commitment to providing fair and equal services, even in the face of inadequate legal frameworks. Practical implications suggest that implementing these changes will not only uphold the principles of justice and equality, but also enhance the effectiveness and inclusivity of legal services for the deaf community in Indonesia.

Sign language is a unique language that relies heavily on visual communication, body language, and lip movements, and is often supplemented with voice. For individuals with special needs, such as deaf students in schools for the deaf, learning this language is essential. However, to effectively teach sign language, teachers require specialized strategies that cater to the unique learning needs of their students. To address this need, this research used a qualitative approach with a descriptive research method to describe sign language learning strategies for students in schools for the deaf in Jakarta. Data were collected from five students and ten teachers at schools through interviews and observations. The results showed that teachers use three main strategies for teaching sign language to deaf students, including (1) the speech method, comprising spoken language and signing, and (2) the manual method, consisting of only sign language. These two methods were frequently utilized and contributed to the proficiency of students and their active participation in classroom learning. In conclusion, the research provides valuable insights into the teaching strategies used for sign language instruction and emphasizes the importance of using specialized strategies to effectively teach this language to individuals with special needs.

Augmented reality technology had developed rapidly in recent years and had been applied in many fields, including medical education. Augmented reality had potential to improve students’ knowledge and skills in medical education. This scoping review primarily aims to further elaborate the current studies on the implementation of augmented reality in advancing clinical skills. This study was conducted by utilizing electronic databases such as PubMed, Embase, and Web of Science in June 2022 for articles focusing on the use of augmented reality for improving clinical skills. The Rayyan website was used to screen the articles that met the inclusion criteria, which was the application of augmented reality as a learning method in medical education. Total of 37 articles met the inclusion criteria. These publications suggested that using augmented reality could improve clinical skills. The most researched topics explored were laparoscopic surgery skills and ophthalmology were the most studied topic. The research methods applied in the articles fall into two main categories: randomized control trial (RCT) (29.3%) and non-RCT (70.3%). Augmented reality has the potential to be integrated in medical education, particularly to boost clinical studies. Due to limited databases, however, any further studies on the implementation of augmented reality as a method to enhance skills in medical education need to be conducted.

Kemampuan pemecahan masalah merupakan salah satu tujuan yang penting dipelajari dalam proses pembelajaran. Banyaknya penggunaan rumus dan tidak terlibatnya peserta didik dalam penemuan konsep matematis menyebabkan rendahnya kemampuan pemecahan masalah matematis. Untuk itu, dirancang suatu alur pembelajaran untuk memfasilitasi kemampuan pemecahan masalah dengan pendekatan yang tepat dan sesuai berbasis Realistic Mathematics Education (RME) untuk menghasilkan Local Instructional Theory (LIT) khususnya topik aritmetika sosial yang valid, praktis dan efektif. Penelitian pengembangan ini menggunakan gabungan design research model Plomp dan Gravemeijer & Cobb. Subyek penelitian terdiri dari peserta didik kelas VII sebanyak 3 orang (evaluasi perorangan), 6 orang (kelompok kecil) dan 32 orang (kelompok besar) di sebuah SMP di Kota Padang. Data penelitian dikumpulkan menggunakan lembar observasi, lembar validasi ahli, lembar angket, dan soal tes kemampuan pemecahan masalah. Hasil penelitian menunjukkan bahwa LIT topik aritmetika sosial yang dikembangkan sudah valid dilihat dari aspek didaktik (penyajian), materi (isi), kebahasaan dan kegrafikaan (tampilan. Praktis karena alur belajar dapat digunakan oleh peserta didik dalam menemukan sendiri konsep matematika menggunakan tahap informal menuju tahap formal dengan uji kelayakan oleh peserta didik (kelompok kecil) 86,67% dengan kriteria “sangat praktis” dan peserta didik (kelompok besar) 78,27% dengan kriteria “praktis”. Selanjutnya dikatakan efektif karena memberikan dampak positif terhadap kemampuan pemecahan masalah matematis peserta didik dan rata-rata tes 79,11% dengan kriteria “berhasil” pada tahap field test. Problem solving ability is one of the important goals studied in the learning process. The large use of formulas and the lack of involvement of students in discovering mathematical concepts causes low mathematical problem solving abilities. For this reason, a learning pathway was designed to facilitate problem solving abilities with an appropriate and appropriate approach based on Realistic Mathematics Education (RME) to produce Local Teaching Theory (LIT), especially social arithmetic topics that are valid, practical and effective. This development research uses the Plomp and Gravemeijer & Cobb combined design research model. The research subjects consisted of 3 class VII students (individual evaluation), 6 people (small group) and 32 people (large group) at a junior high school in Padang City. Research data was collected using observation sheets, expert validation sheets, questionnaires, and problem solving ability test questions. The results of the research show that the LIT topic of social arithmetic that was developed is valid from the didactic (presentation), material (content), linguistic and graphic (display) aspects. It is practical because the learning flow can be used by students in discovering their own mathematical concepts using the informal stage towards the formal with a feasibility test by students (small groups) 86.67% with the criteria "very practical" and students (large groups) 78.27% with the criteria "practical". Furthermore, it is said to be effective because it has a positive impact on mathematical problem solving abilities students and the test average was 79.11% with the criteria "successful" at the field test stage.

Background: Chlorogenic acid (CGA) is known to have antifibrotic and hypoglycemic effects and may play a role in preventing diabetes-induced pulmonary fibrosis. This study aimed to determine the effect and optimum dose of CGA on diabetes-induced pulmonary fibrosis.Methods: Thirty Wistar rats (two-month-old, 150-200 grams) were randomly divided into six groups, namely control, six weeks diabetes mellitus (DM1), eight weeks DM (DM2), and three DM2 groups (CGA1, CGA2, and CGA3) who received CGA doses of 12.5, 25, and 50 mg/Kg BW, respectively. After six weeks, CGA was administered intraperitoneally for 14 consecutive days. Lung tissues were taken for TGF-β1, CTGF, SMAD7, Collagen-1, and α-SMA mRNA expression analysis and paraffin embedding. Data were analyzed using one-way ANOVA and the Kruskal-Wallis test. P

Malaria, caused by Plasmodium parasites and transmitted through Anopheles mosquitoes, remains a formidable global health challenge. This abstract provides an overview of the intricate molecular mechanisms underlying malaria pathogenesis, explores current therapeutic approaches, and highlights emerging insights that may shape future strategies for malaria control. The intricate dance between Plasmodium parasites and their human hosts begins with the mosquito’s bite, leading to the invasion of erythrocytes by Plasmodium species. We delve into the molecular mechanisms governing parasite entry and subsequent replication within host cells, shedding light on key factors such as erythrocyte surface receptors and parasite-encoded proteins critical to invasion and survival. While malaria treatment has relied heavily on antimalarial drugs, the emergence of drug resistance necessitates ongoing exploration of novel therapeutic strategies. This abstract reviews current antimalarial drug classes, their mechanisms of action, and the challenges posed by drug resistance. We also highlight promising drug candidates and innovative approaches in the pipeline, including the use of advanced molecular techniques and immunotherapies. Emerging insights from genomics, proteomics, and transcriptomics have deepened our understanding of Plasmodium biology and host-parasite interactions. We discuss the potential of these omics approaches in identifying new drug targets, understanding drug resistance mechanisms, and developing vaccines. Additionally, we examine the role of human genetics in influencing susceptibility to malaria and response to treatment. Vector control remains a critical component of malaria prevention. We touch upon emerging strategies, such as genetically modified mosquitoes and novel insecticides, in the context of integrated vector management programs. Finally, we emphasize the importance of a multifaceted approach to malaria control, combining advances in molecular biology, drug development, vector control, and public health interventions.

Character development for students means working on the nature of the educational cycle and outcomes that lead to the development of students' personalities and honorable ethics in a comprehensive, coordinated and adjusted manner, according to skills guidelines. One of the problems that occurs at the local level and in the school climate is the low interest of the local community (including high school/mama level students) in the waste problem. The method used in this community service activity is the lecture or socialization method, direction and education by researchers to provide information to Hosana Private High School students about the importance of protecting the surrounding environment and the school. From the results of the socialization and presentation about air pollution and concern for the environment, it appeared that students were very enthusiastic about listening to the presentation from the resource person. After the presentation from the resource person, a discussion session was held on these two topics. From the results of the presentation about air pollution by the resource person to students, it shows that students' knowledge about environmental pollution is relatively good, this is obtained from the average test score carried out after the presentation of 78 obtained from 40 students. Hosana Private High School students have used public transportation to reduce air pollution. Some students use public transportation (angkot), accompanied by their parents and cycle, which is an effort to reduce air pollution. Likewise, the behavior of maintaining school cleanliness has been implemented by students. This can be seen when the socialization event is over, students clean the room and tidy up the room that has been used.

Shooting is one of the essential abilities that military personnel must regularly train. One technology that can be applied to the military shooting sector is the Virtual Reality (VR) shooting game. This technology is a shooting training simulator for Military Personnel. This study compares the shooting performance of military personnel in both real and virtual environments. The researchers analyzed the learning curve of the shooting performance, measured the degree of reality, immersive level, and usability of the VR shooting games, and tested the potential application of the simulator. The result showed that the shooting accuracy and precision in real and virtual shooting conditions do not significantly differ. This means that using a VR shooting game simulator can represent the training conditions in the actual shooting range. The shooting speed in virtual environments is related to the stages of the shooter (position, breath control, aiming, and trigger control), which are influenced by human performance factors (shock, vibration, and gun explosions). In addition, the shooting performance when practicing virtual shooting increased significantly, proving a learning curve for adapting to virtual environments in the simulator. VR shooting games had a total SUS score of 81.1, categorized as Grade A usability or excellent usability. Based on the results of the Pearson correlation test, there is a strong positive relationship between the SUS questionnaire and Presence Questionnaire (0.908), SUS and Immersive Tendencies Questionnaire (0.802), and Presence Questionnaire and Immersive Tendencies Questionnaire (0.814). Good usability in VR shooting games positively influences the degree of reality and can make participants feel a high presence when shooting virtually. Thus, VR shooting games are appropriate to support military shooting training for military personnel.

Immunotherapy is a targeted therapy that can be applied to cervical cancer patients to prevent DNA damage caused by human papillomavirus (HPV). The HPV infects normal cervical cells withing a specific cell age interval, i.e., between the $ G_1 $ to $ S $ phase of the cell cycle. In this study, we developed a new mathematical model of age-dependent immunotherapy for cervical cancer. The model is a four-dimensional first-order partial differential equation with time- and age-independent variables. The cell population is divided into four sub-populations, i.e., susceptible cells, cells infected by HPV, precancerous cells, and cancer cells. The immunotherapy term has been added to precancerous cells since these cells can experience regression if appointed by proper treatments. The immunotherapy process is closely related to the rate of T-cell division. The treatment works in the same cell cycle that stimulates and inhibits the immune system. In our model, immunotherapy is represented as a periodic function with a small amplitude. It is based on the fluctuating interaction between T-cells and precancerous cells. We have found that there are two types of steady-state conditions, i.e., infection-free and endemic. The local and global stability of an infection-free steady-state has been analyzed based on basic reproduction numbers. We have solved the Riccati differential equation to show the existence of an endemic steady-state. The stability analysis of the endemic steady-state has been determined by using the perturbation approach and solving integral equations. Some numerical simulations are also presented in this paper to illustrate the behavior of the solutions.

Cilacap is one of several areas that experienced significant damage due to the Pangandaran tsunami in 2007. Currently, tsunamis are one of the most serious threats to coastal areas as they can cause devastation to the function of coastal areas. The physical environment can extensively affect the probability of damage caused by tsunamis. In addition, it is critical to maintain building stability as a substantial component in the integrated management efforts of coastal areas. The aim of this research is to assess the physical susceptibility and the vulnerability of school buildings to tsunami, particularly senior high school buildings (known as SMA/MA) located in the coastal area of the Cilacap region. This research is essential for the continuity of learning and teaching activities in the coastal area. Therefore, mapping the physical environment and school buildings in the coastal area of the Cilacap region is necessary. In this study, the physical approach method and Papathoma Vulnerability Tsunami Assessment (PVTA) model were optimally applied to assess coastal vulnerabilities to tsunami. Ultimately, the results were further evaluated by using cross-tabulation. The results confirm that specific coastal areas were categorised as having “moderate to high” susceptibility. Simultaneously, owing to the field survey, we determined that school buildings at this location were made of simple reinforced concrete materials. Notwithstanding that the vulnerability of the school buildings were low, the conditions were deemed to be reasonably harmful given that the schools were located in a “moderate to high” susceptibility. The results of this study have implications for the level of potential physical susceptibility of the coastal areas and the vulnerability of school buildings to tsunamis in the Cilacap region.

There are a lot of researches related to budgetary slack related to economic factors, but not a lot of research that uses psychological factors that are likely to greatly affect the ethical behavior of individuals. This research focuses on psychological factors that can trigger individual behavior. The method used in this research is the 2x2 experimental study between subjects. The subject of this research is undergraduate students who have taken courses in budget and management accounting. Analysis of the data in this study will be tested with Annova statistics. These results indicate that both obedience pressure and trust in superiors greatly affect the behavior/justification of subordinates in budgetary slack. Trust in superiors in this study was not proven to reduce budgetary slack, this proves that information asymmetry between superiors and subordinates cannot be reduced only by an informal relationship between the two. This research also supports Agency Theory, which is that each individual will always try to fulfill his own interests first than the interests of others. Practically, this research proves that the strength of an individual can influence the behavior of others, which is indicated by the pressure of obedience.

Fraud is a global phenomenon with detrimental consequences, especially in financial reporting. However, most research has narrowly focused on financial aspects. Detecting non-financial factors can stem from an individual's psychological side, as psychological factors significantly influence one's ethical or unethical behavior. The driving forces behind an individual's behavior can be seen in the darker aspects of their personality, such as Machiavellianism, narcissism, and psychopathy. This is a quantitative study that used questionnaires with 107 employees from various companies and institutions as respondents. The research highlights the importance of organizations not dismissing their employees' personalities as inconsequential. Instead, organizations should conduct thorough assessments of their employees' personalities to prevent fraud by having employees with strong character traits. The study demonstrates that individuals with Machiavellian and psychopathic personalities tend to have a propensity for fraud. Machiavellian individuals are manipulative and tend to deny wrongdoing, while psychopathic individuals lack empathy and disregard the organization's losses. Meanwhile, narcissistic personalities lack the strong motivation to engage in fraud.