Abstract:The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit…
dit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:This study aims to improve the ability to write descriptive essays using the drill method among seventh-grade students in Class VII-2 at Pangeran Antasari Junior High School in Medan. The use of the drill method is expected…
ted to help students understand the material and write descriptive essays, thereby improving their skills. This study was conducted at Pangeran Antasari Junior High School in Medan. The research subjects were the 7th-grade Class 2, consisting of 30 students. The study was conducted in two cycles, with each cycle consisting of two sessions. Research data were obtained from (1) observations, (2) interviews, and (3) tests in the form of student assignments (written work) and photographic documentation taken during the activities. The results of the study indicate that the use of the drill method can improve students’ ability to write descriptive essays. This is evidenced by improvements in the learning process, particularly in the learning environment, where students are more focused during instruction. This is evident in the pre-cycle average student score of 66.16; in Cycle I, the average score increased to 73.5, and in Cycle II, it further increased to 82.5. Overall, in Cycle II, all aspects of descriptive writing showed a highly significant improvement. Based on these research results, it can be concluded that the use of the drill method was successful and capable of improving the descriptive writing skills of seventh-grade students in Class VII-2 at Pangeran Antasari Junior High School in Medan.
Abstract:Passenger movement within aircraft aisles is an essential activity during the flight process, particularly inside narrow-body aircraft where mobility remains restricted. Interactions between passengers frequently trigger…
avoidance behaviors that potentially influence perceptions of safety, security, and comfort during travel. Therefore, this study aims to analyze passenger perceptions of aisle avoidance on Pelita Air flights based on these three specific dimensions. Methodologically, the research utilizes a quantitative descriptive approach involving a five-point Likert scale questionnaire. Data were gathered from 350 respondents who previously utilized Pelita Air flight services. Furthermore, the analysis was conducted by calculating mean values to determine the categorization of respondent perceptions. Findings indicate that all variables fall within the “good” category. Specifically, the mean value for safety reached 4.098, security 4.099, and comfort 4.077. Effectively, these findings demonstrate that the avoidance process in the cabin aisle is perceived as safe, orderly, and sufficiently comfortable despite the limited space for movement. Importantly, this study contributes to the understanding of passenger behavior in confined cabin spaces and becomes valuable input for airlines to enhance the quality of cabin services.
Abstract:This service-learning activity was conducted to address the challenges faced by the local business Rumah Madu in Melaka, Malaysia, specifically in maintaining product authenticity, developing innovation, and strengthening…
g branding strategies amidst global market competition. The solution implemented involved a service-learning approach through instructional sessions and direct observation with business managers to understand the production process, marketing strategies, and quality management practices. The purpose of this activity was to identify innovation and branding practices rooted in the authenticity of local products, as well as to provide academic contributions through the application of management theories in real MSME contexts. This program also contributed to the partner by preparing business development recommendations based on innovation and digital marketing. The findings reveal that product innovation utilizing local bee biodiversity, the implementation of ISO-standard quality systems, and the use of digital media have strengthened the brand image and competitiveness of Rumah Madu. This experience demonstrates that service learning serves as an effective approach in bridging academic learning with the enhancement of local business capacity in a sustainable manner.
Abstract:Heritage education-based community engagement serves as an approach that integrates historical understanding, cultural values, and social responsibility through direct experiential learning at heritage sites. This Service…
e Learning program was conducted at the Portuguese Ship “Flor De La Mar” in Melaka, Malaysia, with the aim of strengthening students' heritage literacy while supporting the museum in enriching its educational and interpretive materials. The activities included field observation, guided cultural learning, collaboration in developing basic informational content, and structured student reflections. The program enhanced students' understanding of Melaka's maritime history, multicultural exchanges, and the importance of cultural heritage preservation. Additionally, the museum benefited from improved educational communication strategies and increased use of digital media for public engagement. The program also encouraged greater involvement of local communities and young visitors in appreciating the historical significance of Flor De La Mar. Overall, this heritage education- based Service Learning initiative strengthened contextual learning, cultivated cultural awareness among students, and fostered sustainable collaboration between the university and the heritage management community.
Abstract:Karstification is the dominant geological process controlling groundwater circulation and permeability in carbonate aquifers. Through the dissolution of carbonate rocks, karst processes create highly heterogeneous systems…
s characterized by fractures, conduits, and interconnected channel networks that significantly influence groundwater flow dynamics. This literature review aims to synthesize current knowledge regarding the effects of karst on water circulation and permeability in carbonate aquifers based on hydrogeological, hydrochemical, geophysical, and numerical modeling studies from various regions worldwide. The review shows that karstification substantially enhances hydraulic conductivity and produces complex flow regimes ranging from diffuse fracture flow to turbulent conduit flow. The epikarst zone plays an important role in regulating infiltration and recharge distribution, while tectonic structures such as faults and fractures strongly control groundwater pathways and aquifer compartmentalization. Karst aquifers also exhibit strong spatial variability in permeability, making groundwater flow and contaminant transport difficult to predict using conventional hydrogeological approaches. In addition, the integration of equivalent porous medium (EPM), discrete fracture network (DFN), and conduit network (CN) models is essential for accurately representing karst aquifer behavior. Understanding the influence of karstification on groundwater circulation is therefore crucial for sustainable groundwater management and aquifer vulnerability assessment, particularly in regions facing increasing water demand and climate change pressures.
Abstract:This study aims to analyze the determinants of dividend policy and their implications for stock returns among companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Specifically, the study examines…
examines the effects of Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), Sales Growth (SG), and Firm Size (SIZE) on Dividend Payout Ratio (DPR), as well as the impact of DPR on stock returns. The research employs a quantitative approach using secondary data obtained from the annual financial reports of dividend-paying companies listed on the IDX. The sample consists of 822 firm-year observations selected through purposive sampling. Data analysis was conducted using path analysis with multiple regression models, supported by classical assumption tests including normality, heteroscedasticity, multicollinearity, and autocorrelation tests. The results indicate that during the overall period of 2019–2024, ROA, DER, and SG significantly and negatively affect DPR, while CR and SIZE do not have significant effects. Furthermore, CR negatively affects stock returns, whereas SG and DPR have positive and significant effects on stock returns. The findings also reveal that the relationships among financial performance, dividend policy, and stock returns vary across pre-crisis, crisis, and post-crisis periods. Overall, dividend policy plays an important mediating role in influencing stock returns, particularly during and after periods of financial uncertainty. These findings provide valuable insights for investors, corporate managers, and policymakers in formulating dividend and investment decisions under different economic conditions.
Abstract:The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation…
by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.
Abstract:This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial…
ncial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.