The Influence of Hexagon Fraud Elements on Fraud Regional Financial Management Using the Internal Control System as a Moderation Variable in Regional Government in the Region of North Sumatra Province

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The findings of WDP opinions in several districts/cities in North Sumatra province indicate that there are one or more financial administrations that do not or have not met the standards of good financial management. Non-compliance with legislation will result in an increased tendency for fraud. With the spread of fraud cases, it is necessary to prevent and detect financial management fraud using the fraud hexagon theory. This research is a quantitative study which aims to analyze the influence of the fraud hexagon elements (pressure, opportunity, rationalization, capability, arrogance and collusion) on regional financial management fraud with the internal control system as a moderating variable. The population of this study was 34 Provincial/Regency/City Governments. Meanwhile, the number of samples was 7 Provincial/Regency/City governments. Then, 3 OPDs (Regional Apparatus Organizations) related to regional financial management were taken from each sample, namely Bappeda as OPD for regional financial planning, Regional Financial and Asset Agency as OPD for budgeting, implementation, administration, reporting and regional financial accountability, and Provincial/Regency/City Inspectorate as OPD for internal supervision of regional finance. In each OPD, 5 Regional Financial Management officials were taken, so that the total number of observations was 105 respondents. The analysis technique used is Partial Least Square (PLS), which is a component or variantbased Structural Equation Model (SEM). The results of data research prove that pressure has a significant effect on fraud. Opportunity has a significant effect on fraud. Rationalization has a significant effect on fraud. Capability has a significant effect on fraud. Arrogance has a significant effect on fraud and collusion has a significant effect on fraud. Meanwhile, the results of the moderation test show that the internal control system is unable to moderate the influence of the fraud hexagon elements (pressure, opportunity, rationalization, capability, arrogance and collusion) on regional financial management fraud.

Analyzing the Influence of Viral Marketing on Increasing Purchase Intention of High-End Cosmetic Products

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This study investigates the influence of viral marketing on the purchase intention of high-end cosmetic products, emphasizing the mediating role of attitude on behavior. The rapid development of the internet and social media has significantly changed marketing strategies, with viral marketing currently being executed by many cosmetic brands. Viral marketing utilizes information, entertainment, irritation and source credibility to engage consumers and drive purchase decisions. However, preliminary research suggests a gap between theoretical benefits and practical outcomes, highlighting the skepticism of consumers of high end cosmetic products towards viral marketing. This study aims to bridge this gap by identifying the dimensions of viral marketing that have the most influence on purchase intention and attitude towards behavior. Despite its potential, not all viral marketing efforts are successful in driving purchase intention, so a deeper understanding of the factors at play is needed. This study employs a quantitative approach, using structural equation modeling (SEM) to analyze data collected from 100 women who have purchased high-end cosmetic products in the past six months. Findings reveal that source credibility is the most significant variable in viral marketing that influencing both purchase intention and attitude towards behavior on high end cosmetics product, Source credibility enhances trust and perceived value, leading to a stronger positive attitude towards the product and higher purchase intentions.

Culture of Human Behavior in Architecture

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The basic process that involves human interaction with their environment is environmental information obtained by the process of perception. Perception is formed because of the interaction of a person (individual) with their life space, which is finally realised in behavioral attitudes. Thus, the behavior, response, and action are determined by personal perception. It can be argued that human psychiatry determines human behavior in the form of condition, attitude, perception, cognition, and motivation. Cognition is obtained from the culture, experience, and education that an individual owns. The aspect of cognition is an aspect of change movement because the information received determines the feeling and the willingness to do. In terms of cognition, it consists of several components, namely cognitive components that will answer the question of what people think about objects. The components of affection conation will answer what is felt (happy / not happy) to the object, and it will answer the question of the willingness to act toward the object. Each component does not stand alone, but one unity is called the cognition system. The cognition system is the result of a cognitive process. It comprises perception activities, imagination, thinking, reasoning, and decision-making.

Proposed Business Strategy in OTT-Dominated Era to Counter the Declining Interconnection Business of PT. Telkom Indonesia

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The telecommunication industry in Indonesia has experienced significant changes, largely driven by the rapid growth of Over-the-Top (OTT) services such as WhatsApp, Facebook Messenger, and Telegram. These platforms have drastically impacted consumer behaviour, shifting preferences from traditional voice and SMS services to internet-based communication methods. PT Telkom Indonesia, a dominant player in the Indonesian telecommunications sector, has seen a decline in its interconnection business revenue, primarily due to this technological shift and the competition from OTT services. The primary objective of this research is to assess the current state of PT Telkom Indonesia’s interconnection business, identify the challenges and opportunities presented by the rise of OTT services, and propose effective business strategies to address the decline in traditional interconnection revenues. This study uses a qualitative research method, combining data from primary data which was gathered through in-depth interviews with key internal stakeholders. Secondary data came from industry reports, academic journals, financial statements, and regulatory documents. The research used various analytical tools like SWOT analysis, TOWS matrix, PESTEL analysis, Porter’s Five Forces framework, and VRIO analysis. PT Telkom Indonesia’s interconnection business has experienced a significant revenue decline of approximately 59.87%, dropping from IDR 4.76 trillion in 2018 to IDR 1.91 trillion in 2022. This decline is primarily due to the rise of OTT services, which offer cheaper and more flexible communication options than traditional interconnection services. External analysis using Porter’s Five Forces revealed high competition from the technology transition from Time Division Multiplexing (TDM) to Internet Protocol (IP) based interconnection, along with a strong threat from OTT substitutes. PESTEL analysis highlighted significant regulatory, technological, and social factors affecting the business. Internal analysis with the VRIO framework showed PT Telkom Indonesia’s strong infrastructure and large customer base but also identified a lack of innovation and agility in adapting to rapid market changes. The research concludes that PT Telkom Indonesia needs a comprehensive strategy to address the decline in its interconnection business. One of the initiative strategies for PT. Telkom Indonesia, due to the regulation about transition from Time-Division Multiplexing (TDM) to Internet Protocol (IP) based interconnection, is becoming an IP Hubber. By becoming IP Hubber, PT. Telkom Indonesia can leverage its existing infrastructure and expertise to maintain significant revenue from its interconnection business, especially in transit services, which are a major contributor to its current interconnection revenue. Investing in R&D is crucial to stay competitive, offer bundled services, and form partnerships with OTT providers to diversify revenue. Additionally, Telkom should implement a knowledge transfer program to retain expertise in TDM based interconnection and enhance skills in IP-based interconnection, ensuring Telkom maintains its competitive edge in Indonesia’s telecommunications industry

The Correlation between Chocolate Consumption Behaviors and Stress Levels in Secondary School Students in Bangkok Metropolitan Region

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Chocolate has shown to be linked with stress relief, better memory, and better mood in some reports. Also, chocolate consumption is one of the popular food indulgences in Thailand. Thus, this survey research aims to investigate the correlation between chocolate consumption behaviors and stress levels in secondary school students in the Bangkok metropolitan region. We also try to observe the habits of consuming chocolate in Thai secondary school students and how this consumption of chocolate will be related to stress levels. We collected a sample group voluntarily by using online questionnaires, which obtained a total of 335 participants. The questions were assessed on a Likert-scale from 1 to 5 and were then analyzed by valid percentages, mean, standard deviation, one-way ANOVA(F-test), and the Pearson correlation. The results of the study reveal that chocolate consumption has a significant role in stress reduction among secondary school students; however, the R-value of 0.284 in this study is quite low, which indicates a slight correlation between chocolate consumption and stress levels. Focusing on each gender, it is evident that females tend to have more stress than males. Also, we observed that different grades have different stress levels. This study could be further improved by expanding the age demographic of the participants to not only cover teenagers but also by increasing the radius of the survey region to cover more people. Nevertheless, this research suggests that consuming chocolate could be an option in relieving stress.

The Influence of Content Marketing towards Word of Mouth with a Mediating Role of Brand Awareness: Study Case at Lazada Indonesia

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The significant decrease in the number of visitors and not the first rank e-commerce platform in Indonesia indicates a decline in brand awareness and positive word-of-mouth. Considering the current critical condition of Lazada Indonesia in terms of awareness, the company must implement an innovative strategy to maintain the attraction of the platform and social media, while also gaining new customers and retaining existing ones. One approach is to efficiently utilize and enhance content marketing using social media to increase awareness of the company, which could result in increased positive word of mouth.

The purpose of this study is to explore the influence of content marketing has on word of mouth among users of Lazada Indonesia, while also examining the mediating role of brand awareness. The data for this research were obtained from a sample of 85 respondents who are users of Lazada Indonesia and who follow Lazada Indonesia’s social media accounts. The analysis and verification of all the results were conducted using SEM-PLS.

The research findings show that Lazada Indonesia’s content marketing has a positive influence on word of mouth and brand awareness among its users. The influence of brand awareness on word of mouth is positive but low influence. Furthermore, content marketing has a positive influence on word of mouth through brand awareness a mediating variable.

Research findings indicated that Lazada Indonesia’s content marketing has a positive also significant influence on word of mouth and brand awareness among Lazada Indonesia’s users. Same as the result of brand awareness has a positive and significant effect on word of mouth. Moreover, there is a positive and significant influence of content marketing on word of mouth through brand awareness as a mediating variable.

Improving the Performance Management System for Power Plant Operators in Caprycoal Mining Company

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Caprycoal Mining Company, located in East Kalimantan, Indonesia, strives to be a leading coal supplier. The performance management system of Caprycoal Mining Company for power plant operators is the subject of this research, which critically evaluates and suggests a redesign. It incorporates the Resource-Based View (RBV), Performance Management Theory, Goal-Setting Theory, and Management by Objectives (MBO), focusing on strategic resources, clear objectives, and structured management. Using Soft System Methodology (SSM) and semi-structured interviews, significant gaps were identified, such as the lack of Key Performance Indicators (KPIs) and mechanisms for managing competency data. Existing training programs were unstructured and misaligned with operational demands. The study proposes a comprehensive overhaul, including a structured KPI framework based on SMART goals aligned with organizational objectives and a digital competency management system for efficient data handling. Regular, structured feedback and advanced data analytics are emphasized for continuous performance monitoring. Additionally, a formal rewards program is recommended to motivate and retain high-performing employees by linking performance outcomes with individual and team rewards.

Analysis of the Crime of Sexual Violence in the Study of National Criminal Law Indonesia

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Criminal acts of sexual violence that occur in adolescent relationships can be said to be a form of unhealthy relationship. Not a few teenagers make unhealthy relationships as an outlet for emotions that are not channeled properly, and can also be a psychological trauma that encourages a teenager to take retaliatory actions against others. Sexual violence against women and children is an essence in the form of violence by showing the vulnerability of the position of women or children to sexual interests that occur in men. The identification of acts committed by a perpetrator of sexual violence is sexual desire and power that cannot be restrained and most women are always used as object. The issues raised in this writing are What are the forms of sexual violence in unhealthy relationships and Analysis of Toxic Relationship crimes. This research method uses normative juridical methods with a statutory approach and a case approach. Based on this study, the spread of sexual violence that occurs in unhealthy relationships usually attacks victims, especially women who are trapped in a relationship with the perpetrator. The government and law enforcement officials have a role to punish and sanction perpetrators of toxic relationship crimes.

Optimization of Essential Skills in 21st In Students Through STEM Integrated Research Based Learning

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: The problem of the research is the low basic skills possessed by students, so that students have the potential to find it difficult to find work in accordance with their field. With the enactment of economic changes globally, the world of work, both nationally and internationally, provides requirements for prospective workers who will enter the workforce concerned to have essential skills in the 21st century. STEM implementation in research based learning aims to instill, grow and develop the basic skills needed in essential skills in the 21st century. This research will be conducted using experimental research methods with the data analysis technique used is the analysis of covariance (anacova) 1 way with 2 covariances. The sample of this research is 124 students majoring in mechanical engineering, Faculty of Engineering, State University of Malang. The result of the study is that there is a significant difference between the STEM integrated research based learning group and the conventional group controlled by the variable learning skills and the ability to innovate.