Abstract:The rapid evolution of digital technologies, particularly live streaming features in e-commerce platforms, has significantly transformed consumer behavior while introducing new risks to consumer protection. Live streaming…
g based commercial transactions often involve real time, visually driven interactions that encourage impulsive purchasing decisions, making traditional regulatory frameworks insufficient. This study aims to analyze the primary factors influencing consumer protection in live commerce settings by examining five core variables: product transparency, platform accountability, perceived risk, consumer trust, and digital literacy. Utilizing a qualitative exploratory approach, this research conducted a comprehensive literature review of 77 international journal articles published between 2020 and 2024. The findings indicate that product transparency and platform accountability are fundamental to enhancing consumer trust and reducing perceived risks, whereas digital literacy acts as a moderating factor that empowers consumers to make informed decisions. The study proposes a conceptual framework that integrates behavioral and regulatory dimensions, offering both theoretical insights and practical implications for improving consumer protection in fast paced, interactive digital marketplaces.
Abstract:Posyandu ialah layanan kesehatan masyar akat yang berperan krusial dalam pemantauan kesehatan ibu hamil, balita, serta lansia. Di Posyandu Puspa Indah 2 Kota Tangerang Selatan, pengelolaan data masih memakai buku register…
r dan KMS secara manual sehingga pencatatan maupun pencarian data berlangsung kurang efisien serta rentan terjadi kesalahan dan kehilangan data. Kajian ini ditujukan guna merancang serta membangun Sistem Posyandu Pintar berbasis web yang mendukung pengelolaan data secara digital serta terintegrasi. Pengumpulan data dilaksanakan melalui observasi, wawancara, serta studi pustaka. Sistem dilakukan pengembangan memakai framework Laravel, bahasa pemrograman PHP, basis data MySQL, serta Bootstrap menjadi antarmuka pengguna. Hasil kajian memperlihatkan bahwasannya sistem yang dibangun bisa membantu kader Posyandu mengelola data balita, lansia, kader, serta pemeriksaan kesehatan secara lebih cepat dan akurat, sekaligus memudahkan pembuatan laporan otomatis. Hasil pengujian juga mengindikasikan tiap fitur utama, meliputi login, tambah data, ubah data, hapus data, serta cetak laporan, berfungsi selaras keperluan pengguna.
Integrated Health Post (Posyandu) is a public health service that plays a crucial role in monitoring the health of pregnant women, toddlers, and the elderly. However, data management at Posyandu Puspa Indah 2 in South Tangerang City is still done manually using register books and Health Cards (KMS). This slows down the recording and retrieval process and risks errors and data loss. This reserach was conducted to design and develop a web-based Posyandu Pintar system that facilitates integrated and digitalized data management. The research utilized observation, interviews, and literature review as the primary data collection methods. The system was developed using the Laravel framework, PHP as the programming language, MySQL as the database management system, and Bootstrap for interface design. The results demonstrate that the system effectively supports Posyandu cadres in managing toddler data, the elderly, cadres, and health checks more quickly and accurately, while simplifying the automated reporting process. Testing results show that all key features, such as logging in, adding data, editing data, deleting data, and printing reports, function well according to user needs.
Abstract:The activities of a company will continue to change following the changes that occur in the internal environment and the community environment. It will pose a risk and can even be an opportunity for the company to increase…
se its profitability. So from that, all companies including manufacturing companies implement Risk Based Audit (RBA). The purpose of this study is the author will describe what are the advantages of a manufacturing company implementing a risk-based internal audit. The research method used in this study is a qualitative method and secondary data. Risk-based audit is a way or method used in carrying out audit tasks by internal auditors to ensure that existing risks are properly and effectively controlled and managed by company management. In the results of this study, the authors will explain risk-based internal audit in general and the advantages of applying a risk-based audit approach to manufacturing companies.
Abstract:The purpose of this study is to identify the factors that lead to fraud in a commercial entity. The company that manufactures food, is the subject of this study. You will undoubtedly discover fraud done by connected parties…
ies when carrying out producing operations until sales. The owners and staff of production, sales, and delivery companies were observed, and interviews with them were conducted as major data sources for this study. This study provides evidence of fraud. The company should take early preventative measures to avoid risks (risks that are not anticipated by the company) from emerging. And with it, perhaps, the use of fraud risk management will help the business reduce current fraud. Implementing fraud risk management involves a number of processes, beginning with an analysis of the internal environment of the corporate organization, followed by the identification of the hazards (risks) that frequently occur so that risk identification and risk mapping may be done. The final point is how to control those risks. Overall, Wanda Putra Kencana's risk management has been fairly effective; the company has implemented physical control, monitoring, and enforcement, as well as rewards and penalties.
Abstract:In recent years, risk-based internal audit has become increasingly important because it is considered an effective method to be applied in a business environment where risks are always changing. The purpose of this study…
is that the authors want to describe the process and stages of risk-based internal audit and the implementation of risk-based internal audit in organizations. Therefore, the method used by the authors to collect data is a qualitative method. Qualitative method is research that focuses on the use of descriptive data from the results of secondary data observations. Secondary data is information that already exists from before and is a collection of data by researchers to complete data needs for research. In this study, risk-based internal audit is a way of thinking from internal audit, which in this study tries to explain the most important stages of the study process.