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: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:This study aims to analyze human resource management strategies in facing digital transformation at the Indonesian Institute of Education and Professional Development. Digital transformation presents a challenge for organizations…
nizations in improving service quality, work effectiveness, and human resource capabilities in adapting to technological developments. Therefore, appropriate human resource management is necessary for organizations to adapt to changes in digital-based work systems. This study used a qualitative research method with a descriptive approach. The results show that human resource management strategies in facing digital transformation are implemented through training and development of employee digital competencies, work mentoring, strengthening leadership, and implementing technology-based work systems. Digital transformation has a positive impact on work effectiveness, accelerating administrative processes, facilitating communication, and improving the quality of organizational services. However, this study also found several obstacles, such as limited digital capabilities of some employees, differences in levels of technological understanding, and resistance to changing work culture from manual to digital systems.
Abstract:• DEF is a company engaged in the sale of coffee, both wholesale and retail. Currently, the sales recording system is still carried out manually, which often leads to problems such as delays in reporting, data entry errors,…
rors, and difficulties in retrieving historical information. This study aims to improve the efficiency and accuracy of the sales recording system by implementing the INDEX MATCH and SUMIFS functions in Microsoft Excel. The research method used is descriptive qualitative with a case study approach, involving observation, interviews, and documentation of the existing system. The results show that the use of INDEX MATCH and SUMIFS can accelerate the data retrieval process, improve the accuracy of sales reports, and reduce input errors. This study provides a practical solution for small and medium enterprises (SMEs) in implementing an efficient sales recording system without requiring significant investment in ERP software. However, the system still has limitations, such as dependence on Excel files that are vulnerable to damage or unintended changes, and the lack of advanced automation features such as receivables reminders or inter-departmental integration. Therefore, future research is expected to develop a web-based system with a centralized database.
Abstract:• X is a company engaged in non-construction oil & gas services, namely water base mud (polyamine based) management services, supply of chemical materials, laboratory equipment, and drilling fluid engineers for oil and gas…
gas drilling. problems encountered when drilling through formations containing reactive clay and shale which can cause swelling clay problems and formation damage. This problem can be overcome with a high performance water based mud (HPWBM) mud system which has a super shale inhibition (polyamine) component. Mud which is formulated with the concept of total inhibitor, has inhibitory properties that can stabilize mineral clay and shale. The of this final assignment are to identify and study the high performance water base mud (HPWBM) mud system, then to know the ratio of good polyamines to be used in the KCL polymer polyamine mud formulation, then to look for the value of the physical properties of the KCL polymer polyamine mud formulation. to meet the oil company spec. This test begins with testing the mud properties of the KCl polymer polyamine mud sample from PT. Mitra Mandiri Saktitama before being exposed to Temperature and after being exposed to Temperature. Then analyze the changes in the value of the mud properties that have been made and the specifications of their physical properties, so that they can look for changes in the values of the mud properties of KCl polymer polyamine mud that fall within the specified range of mud properties. This test is carried out under the conditions of a room temperature of 78-300°F.
Abstract:The increasing intensity of competition in the culinary business sector of Micro, Small, and Medium Enterprises (MSMEs), particularly in snack food products such as JNC Cookies, necessitates the implementation of effective…
ve digital promotion strategies to expand market reach and improve sales performance. Changes in consumer behavior that increasingly rely on digital platforms to obtain information, evaluate purchasing decisions, and interact with brands have made adaptation to digital marketing an unavoidable requirement. Therefore, this study aims to analyze the planning, implementation, and effectiveness of digital promotion strategies through the utilization of digital advertising (paid advertising), endorsements, and social media campaigns in enhancing brand awareness and consumers’ purchase intention toward JNC Cookies. This study employs a descriptive qualitative approach, with data collection techniques including in-depth interviews, observation of social media activities, and analysis of the performance of implemented digital marketing campaigns. In addition, several supporting indicators were measured, such as content reach, engagement rate, consumer interactions, and changes in sales volume during the campaign period. The collected data were subsequently analyzed to identify the relationship between digital promotional activities and consumer responses. The expected outcomes of this study include the formulation of an applicable digital promotion strategy model for food-sector MSMEs, recommendations for the development of sustainable social media campaigns, and the mapping of the roles of endorsements and digital advertising in strengthening the brand positioning of JNC Cookies. The findings of this study are expected to provide practical contributions for MSME practitioners in optimizing the use of digital media as an effective, measurable, and consumer-oriented promotional tool.
Abstract:This study aims to analyze the effect of job insecurity and job satisfaction on the turnover intention of contract employees at PT Adetex Banjaran. Employment conditions in the textile industry indicate a relatively high…
level of job uncertainty, particularly for contract employees who experience changes in work schedules, income fluctuations, and limited guarantees of job continuity. These conditions have the potential to reduce job satisfaction and encourage employees’ intention to leave the company. This research employs a quantitative approach using a survey method. The research population consists of all contract employees at PT Adetex Banjaran, with the sample determined using a proportional sampling technique. Data were collected through the distribution of questionnaires developed based on indicators of job insecurity, job satisfaction, and turnover intention. Data analysis was conducted using descriptive and inferential statistical techniques with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, correlation analysis, multiple linear regression analysis, coefficient of determination, and partial and simultaneous hypothesis testing. The results indicate that job insecurity has a positive and significant effect on turnover intention, meaning that the higher the level of job insecurity perceived by employees, the greater their tendency to leave the company. In addition, job satisfaction has a negative and significant effect on turnover intention, indicating that higher job satisfaction leads to a lower intention to leave the organization. Simultaneously, job insecurity and job satisfaction have a significant effect on the turnover intention of contract employees at PT Adetex Banjaran. These findings highlight the importance of human resource management practices that focus on enhancing job security and job satisfaction in order to reduce turnover intention. This study is expected to serve as a consideration for company management in formulating more stable, fair, and sustainable employment policies, as well as a reference for future research in the field of human resource management.
Abstract:The coffee shop industry in Indonesia continues to grow alongside changes in consumer lifestyle, particularly in tourism areas such as Pangalengan, Bandung Regency. Despite having strong market potential, sales performance…
ce at The East Coffee has shown noticeable fluctuations. Sales records from November 2024 to October 2025 indicate that monthly revenue ranged from IDR 6,084,522 in March 2025 to IDR 10,726,758 in July 2025. This condition suggests that sales performance has not been stable and highlights the need to evaluate marketing strategies, especially pricing and promotion. This study aims to examine the effect of price and promotion on sales growth at The East Coffee Pangalengan. A quantitative approach with descriptive and verification methods was applied. The sample consisted of 72 respondents, selected using incidental sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS, including validity and reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination analysis. The descriptive results show that Price (76%), Promotion (80%), and Sales Growth (74%) are perceived positively and categorized as strong. Verification analysis reveals that price has a positive and significant effect on sales growth (t = 8.017; Sig. = 0.000; β = 0.856), while promotion has a significant but negative effect (t = −2.346; Sig. = 0.022; β = −0.329). Simultaneously, price and promotion significantly influence sales growth (F = 90.421; Sig. = 0.000), with the model explaining 72.4% of the variance in sales growth (R² = 0.724).
These findings indicate that sales growth at The East Coffee is more strongly driven by appropriate pricing perceptions, while promotional strategies require improvement to achieve more consistent and sustainable sales performance.
Abstract:Digital transformation has become a crucial aspect of organizational strategies in various industries, including the business sector. This systematic literature review (SLR) focuses on understanding digital transformation…
n within organizational business contexts. Through a systematic search of academic databases, The review explores key themes such as technological innovations, operational changes, customer-centric approaches, regulatory implications, and organizational adaptation. Technologies are driving significant changes, enabling organizations to streamline processes, enhance decision-making, and improve overall efficiency. Moreover, digital transformation is reshaping customer experiences, with personalized services and seamless interactions becoming essential for organizational success. Despite the benefits, organizations face challenges such as regulatory compliance, cybersecurity risks, and cultural resistance. By synthesizing existing research, this SLR aims to provide insights and guidance for organizations navigating the complexities of digital transformation in the organizational business landscape in the organizational business.
Abstract:Traditional marriage traditions are an important manifestation of maintaining the sustainability of local social and cultural values. One traditional practice still maintained by the Sipirok community is the mengumpar ruji…
ji activity as part of the dowry giving process. This activity is not only ceremonial, but also contains social, symbolic, and normative meanings that function as a mechanism for binding relationships between families. This study aims to analyze the meaning, function, and position of the mengumpar ruji activity in the Sipirok community's traditional marriage system. The research method used is qualitative with a descriptive-analytical approach, through literature review and normative analysis of traditional practices. The results show that mengumpar ruji is a symbol of sincerity, responsibility, and social recognition from the man towards the woman and her family. This tradition also functions as an instrument of social legitimacy in Sipirok traditional marriage. Thus, mengumpar ruji has a strategic role in maintaining social harmony and the sustainability of customary law amidst the social changes of modern society.