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:In the era of artificial intelligence (AI), the rise of pornographic deepfakes poses a serious threat to human dignity, privacy, and social stability. This phenomenon exploits deep learning technology to manipulate individuals’…
iduals’ faces into non-consensual pornographic content, often targeting women and public figures. This paper examines the ethics of Ibn Miskawayh, a 10th-century Muslim philosopher, specifically the concept of hifz al-nasl (preservation of lineage) as one of the five maqasid al-shari’a (Islamic principles), to address this issue. Hifz al-nasl emphasizes the protection of human lineage, including family honor, women’s dignity, and social integrity, which are relevant to the psychological damage, trauma, and moral degradation caused by deepfakes. Through an analysis of the texts Tahdhib al-Akhlaq and Al-Fauz al-Asghar, this concept is outlined as a preventive and curative principle: prevention through strengthening individual morals and regulating technology, and treatment through restorative justice. Ibn Miskawayh combines Aristotelian philosophy with Islam, making hifz al-nasl a collective obligation to maintain the balance of the soul (nafs) and society. Its applications to deepfakes include: (1) ethical use of AI based on piety and ‘adl; (2) legal regulations that protect privacy as an extension of preserving lineage; and (3) moral education to build digital resilience. This study concludes that Ibn Miskawaih’s approach offers a holistic framework, integrating spiritual, ethical, and legal dimensions, that is more adaptive than technological solutions alone. Recommendations include the development of contemporary fatwas and ethical AI platforms for the digital age.
Abstract:The complexity of modern healthcare services has led nursing personnel to face high workloads, intensive emotional demands, and dynamic, high-risk working environments. These conditions make nursing resilience an essential…
al psychological factor in maintaining the effectiveness and efficiency of nursing performance. This study aimed to analyze the determinant factors influencing nursing resilience and its impact on nursing work efficiency at King Fahad Specialist Hospital in 2026. This study employed a quantitative cross-sectional design using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The study population consisted of all active nurses at the Qassim Health Cluster, totaling 4,425 nurses. A total of 356 respondents were selected using stratified random sampling. Data were collected using the Nursing Resilience Scale, Nursing Work Efficiency Scale, Utrecht Work Engagement Scale, and Perceived Organizational Support Scale, all of which had been tested for validity and reliability. Data analysis was conducted using SmartPLS 4. The results showed that organizational support (β = 0.431; p < 0.001), work engagement (β = 0.388; p < 0.001), psychological well-being (β = 0.362; p < 0.001), and a supportive work environment (β = 0.295; p < 0.001) had significant positive effects on nursing resilience. Conversely, high workload negatively affected nursing resilience (β = -0.276; p < 0.001). Nursing resilience was also found to have a significant positive effect on nursing work efficiency (β = 0.614; p < 0.001). The R-square value of 0.71 indicated that the research model explained 71% of the variance in nursing work efficiency. Nursing resilience is a strategic psychological resource influenced by organizational, psychological, and work environment factors in improving nursing work efficiency. This study is expected to provide theoretical contributions to the development of nursing management and healthcare organizational behavior literature, as well as practical contributions for hospitals in designing strategies to strengthen healthcare workers’ psychological resilience based on human-centered healthcare management.
Abstract:Improving the quality of modern healthcare services largely depends on the effectiveness and efficiency of nursing personnel as the frontline providers of patient care. The complex and high-pressure work environment of specialized…
pecialized hospitals requires nurses to cope with emotional demands, heavy workloads, and rapid decision-making in critical situations. These conditions make emotional intelligence one of the important psychological factors influencing nursing performance quality. This study aimed to analyze the relationship between emotional intelligence and nursing work efficiency at King Fahad Specialist Hospital – Qassim Cluster, Saudi Arabia, in 2026. This study employed a quantitative approach with a cross-sectional design. The study population consisted of all active nurses working at King Fahad Specialist Hospital, Qassim Health Cluster. A total of 312 nurses were selected using stratified random sampling. Data were collected using the Emotional Intelligence Scale and Nursing Work Efficiency Scale, both of which had been tested for validity and reliability. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results revealed that emotional intelligence had a positive and significant effect on nursing work efficiency, with a path coefficient of 0.642, t-statistics of 9.871, and p-value < 0.001. The R-square value of 0.58 indicated that emotional intelligence explained 58% of the variance in nursing work efficiency. Emotional regulation and empathy emerged as the dominant indicators contributing to improved communication quality, clinical decision-making, and patient care effectiveness. This study concludes that emotional intelligence is an important psychological resource in improving nursing work efficiency in specialized hospitals. The findings strengthen the Job Demands–Resources (JD-R) Theory and Emotional Intelligence Theory in explaining the relationship between psychological resources and nursing performance. This study is expected to provide theoretical contributions to the development of nursing management literature and practical contributions for hospitals in designing healthcare human resource development strategies based on psychological well-being.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Abstract:This paper presents the design and performance evaluation of a high-voltage direct current (DC) generator based on the Cockcroft–Walton (CW) voltage multiplier for laboratory-scale applications in electrical engineering.…
g. Conventional high-voltage generation methods often involve bulky transformers and complex circuitry, making them less suitable for compact and cost-effective laboratory use. To address these limitations, a modular CW-based system is proposed, integrating a high-frequency input source with an optimized diode-capacitor ladder network. The proposed system is designed to achieve high DC voltage output in the kilovolt range while maintaining acceptable levels of ripple and efficiency. Experimental results show that the system can achieve up to 86% of the theoretical output voltage under no-load conditions, with an efficiency of around 70.8%. Furthermore, the ripple voltage of the generated output voltage is very small, demonstrating stable performance suitable for laboratory applications. The proposed design offers a compact, cost-effective, and reliable solution for high-voltage DC generation, making it highly suitable for educational and low-power applications.
Abstract:Infrastructure management in outermost border islands is not only a matter of physical development, but also a strategic issue related to sovereignty, community welfare, connectivity and national defence. This article examines…
amines infrastructure management on Miangas Island, one of Indonesia’s northernmost outer islands bordering the Philippines. Although Miangas already has several basic and strategic infrastructures, including roads, an airport, a port, electricity facilities, clean water sources, telecommunications, health facilities and security infrastructure, these assets have not yet functioned as an integrated and reliable system. The main problem is therefore not the absence of infrastructure, but the gap between physical availability and functional performance. This study uses a qualitative descriptive-analytical approach based on field observation, semi-structured interviews and document review. Data were analysed using the Miles and Huberman model, supported by STEEP+M and SWOT analysis. The findings show that infrastructure management in Miangas is influenced by three main indicators: infrastructure availability and quality, connectivity and accessibility, and infrastructure sustainability. Internally, Miangas has strengths in its strategic geography, existing infrastructure assets, state institutional presence, social cohesion and strong national identity. However, these strengths are constrained by weak service quality, limited maintenance, unstable connectivity, a fragile local economy and inadequate maritime surveillance. Externally, Miangas benefits from national legal support, strategic policy status and Indonesia–Philippines cooperation, but faces threats from cross-border dependence, illegal fishing, border violations, environmental pressure and geopolitical sensitivity. The SWOT analysis places Miangas in the WO quadrant, meaning that external opportunities should first be used to overcome internal weaknesses. This article proposes the Civil-Military Corridor Resilience Model as an integrated framework that connects public services, logistics, energy, local markets, maritime security and territorial defence in one border resilience system.
Abstract:This study aims to examine the effect of village apparatus competence and community participation on the accountability of village financial management in the villages of Talaga Jaya District, Gorontalo Regency. The method…
od used is quantitative with primary data collection through questionnaires distributed to village apparatus with a total sample of 110 respondents. Data processing was carried out using SPSS version 26 with analysis stages including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The results showed that partially, village apparatus competence has a positive and significant effect on the accountability of village financial management. Similarly, community participation has a positive and significant effect on the accountability of village financial management. Simultaneously, both variables significantly affect accountability of village financial management. These findings have practical implications for village apparatus in Talaga Jaya District to improve accountability through strengthening village apparatus competence and expanding community participation spaces in every stage of financial management, from planning to accountability.
Abstract:This study aims to examine the role of resilience and mindset on adaptive behavior among MSME managers in facing digital transformation in the food business sector in Gorontalo City. This research uses a quantitative approach…
roach with a survey method. Data collection was conducted using a questionnaire, with a total sample of 54 respondents. The data analysis technique applied was multiple linear regression analysis. The results show that (1) resilience has a positive and significant effect on adaptive behavior, (2) mindset has a positive and significant effect on adaptive behavior, and (3) resilience and mindset simultaneously have a positive and significant effect on adaptive behavior. Descriptive findings based on business type indicate that the highest levels of resilience and adaptive behavior are found in restaurant businesses, while relatively lower levels are observed in bakery and pastry industries. Based on business duration, entrepreneurs who have operated longer tend to demonstrate better adaptive capabilities compared to newer businesses. This study recommends enhancing digital literacy training, strengthening entrepreneurial mindset, and providing business mentoring programs to improve the adaptive capacity of MSMEs in facing digital transformation.
Abstract:This study aims to analyze the influence of coaching-based academic supervision on teacher performance at SMA Negeri 1 Amurang and SMA Negeri 1 Motoling. The study employed a quantitative approach with an explanatory design.…
ign. The population consisted of 122 teachers, all of whom were included as the sample using a saturated sampling technique. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis included descriptive analysis, prerequisite tests, and simple linear regression. The results showed that coaching-based academic supervision does not have a significant effect on teacher performance (p > 0.05). The coefficient of determination (R²) value of 0.013 indicates that the contribution of coaching-based academic supervision to teacher performance is very low, accounting for only 1.3%, while most of the variation in teacher performance is influenced by other factors outside the research model. These findings indicate that coaching-based academic supervision has not been able to directly improve teacher performance, especially when its implementation is not carried out consistently and in depth. This study emphasizes that the effectiveness of coaching-based supervision is contextual and highly dependent on the quality of implementation and the support of the school’s organizational environment.