Financial statement fraud has the highest number of losses among all fraud types. In addition to harming finances of a company, false financial reports could risk the viability of the business. In the corporate sector, fraud results in losses of trillions of rupiah. This study uses the fraud pentagon theory to investigate the relationship between […]
Besides influencing content, Du Fu’s poetry also greatly influenced Nguyen Binh Khiem’s poetry in terms of artistic merit. This is evident in the art of using allusions in the poems of both authors. Comparing the art of using allusions in the works of the two authors reveals similarities in how they reflect social reality, particularly […]
The performance of Account Representatives (AR) plays a critical role in achieving tax revenue targets and ensuring effective public service delivery within the Directorate General of Taxes. However, variations in individual performance across work units indicate the presence of organizational and psychological factors that require further examination. This study aims to analyze the effects of […]
Background: Preschool children in Indonesia continue to experience developmental challenges. National data indicate that fewer than half of children aged 1–59 months receive standardized developmental monitoring. At the same time, increased access to digital devices has made screen time a routine part of early childhood, potentially reducing opportunities for physical play that are essential for […]
This study investigates how good village governance enhances community trust in Village-Owned Enterprises (BUMDes) in Indonesia by employing a qualitative approach involving in-depth interviews, field observations, and document analysis across selected high-performing BUMDes. The findings reveal that transparency, accountability, participation, and responsiveness are central to shaping cognitive, relational, and institutional trust, with community confidence strengthened […]
The learning of Science and Social Sciences (IPAS) in elementary schools currently faces challenges, particularly in the low achievement of students’ scientific literacy and learning outcomes. The learning process is often dominated by teacher-centered methods, lacking the integration of innovative media that fosters active student engagement. This research aims to examine the influence of the […]
This paper provides a bibliometric analysis of the existing literature on tax amnesty, focusing on its effectiveness in enhancing tax compliance, generating government revenue, and reducing tax evasion. By analyzing 108 relevant articles extracted from Scopus, the study maps the evolution of tax amnesty research and identifies key themes and trends in the field. The […]
This study aims to examine: (1) the effect of the Problem-Based Learning model with ELIKOSIS media on the IPAS ecoliteracy skills of elementary school students, (2) the effect of the Problem-Based Learning model with ELIKOSIS media on the IPAS learning outcomes of elementary school students. The background of this study is based on the importance […]
Background: Diabetes mellitus (DM) is a chronic metabolic disease characterized by hyperglycemia. Long-term, uncontrolled hyperglycemia can trigger macrovascular complications, including coronary heart disease, stroke, and peripheral vascular disease, significantly increasing morbidity and mortality. Objective: This study aimed to analyze factors associated with chronic macrovascular complications of type 2 diabetes mellitus in elderly people in coastal […]
Digital technology has made smartphones an essential part of students’ lives. Although smartphones can aid learning, excessive use can distract students and decrease their engagement in learning. A quantitative method with a mediation model for a correlational design using multiple linear regression analysis was used in this study. The purpose of this study is to […]
