Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:The death of Mahsa Amini in relation to the mandatory wearing of the hijab for Iranian women caused quite an uproar in the international community. The research was conducted by utilizing written literature, books, journals,…
als, and past research results that are relevant to the research topic. The results of the research found that there was a violation of human rights from the loss of Mahsa Amini's life due to the actions of local authorities who were too repressive because she was considered not implementing the existing rules in Irat - relating to the obligation of Iranian women to wear the hijab and niqab. On the other hand, this shows that sometimes there is still a conflict of interest between the enforcement of human rights and the enforcement of Islamic law that collides with each other. In this case, a thorough investigation is needed to punish those involved and the government needs to review its law enforcement officers.
Abstract:Indonesia is a country rich in natural resources. Due to Dutch and Japanese occupation, Indonesia suffers from poverty. For that came the ideals of establishing an independent and prosperous country. The founding fathers…
and the framers of constitution formulate the ideals of an independent and prosperous country stated in Chapter XIV on Social Welfare in Articles 33 and 34 that adopt the welfare state ideology. In this concept the government controls the natural resources of mining for social welfare. So, the legal politics of mining law should serve the people's welfare.
Abstract:This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual…
capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.
Abstract:Law Number 6 of 2006 The village is obliged to improve the quality of life of the village community in order to optimize the quality of human resources from an early age, the gampong government has village-scale local authority…
thority on the aspect of public health in order to manage government affairs in an effort to ensure the quality of public health from an early age especially for pregnant women in the gampong, efforts need to be made prevention and management of Chronic Energy Deficiency (SEZ). Based on the health profile of Nagan Raya, it shows that the prevalence of pregnant women experiencing CED in 2020 is 5.2%, in 2021 it is 4.6% and from the 2022 Cot Kuta Health Center Report there are 15 pregnant women experiencing CED. From observations, it was found that some Tuha Peut members did not understand the importance of preventing and dealing with SEZs according to Qanuns or village regulations due to the lack of attention from the keuchik and the head of Tuha Peut so that there was no socialization regarding SEZs to pregnant women. The purpose of this study was to analyze the performance of the tuha peut institution according to the Qanun on the prevention and control of KEK in pregnant women through indicators of quality, quantity, time, effectiveness and independence. Research using qualitative methods with a descriptive approach. time, effectiveness and independence. Research using qualitative methods with a descriptive approach. time, effectiveness and independence. Research using qualitative methods with a descriptive approach. The results of the study can be concluded thatTuha Peut Instituteis one of the village apparatuses that plays an important role in improving the health of pregnant women. Based on the analysis of indicators known that performanceTuha Peut InstituteThe village of cot kuta is still considered very low. Proposed improvement strategies that can be implemented byTuha Peut Institutecot kuta village in improving the health quality of pregnant women in the village, namely routinely holding management meetingsTuha Peut Institute, expanding cooperation with the company, making strict regulations and sanctions from the local government, and making training forTuha Peut Institute.
Abstract:The development of investment is one indicator of the progress of economic growth in Indonesia, where investments made properly can support the improvement of the welfare of the Indonesian people. The challenge of implementing…
enting investment in Indonesia today, one of which is the implementation of regional autonomy in Indonesia. The investment performance of a region can be reflected in the Capital Output Ratio (COR) and Incremental Output Ratio (ICOR). The development of the availability of investment in an area can be measured from the Capital Output Ratio (COR) which is the ratio between realized investment and the income of a region or GRDP. Meanwhile, the amount of investment capacity of a region in increasing any increase in regional income can be measured from the Incremental Capital Output Ratio (ICOR). If you look at the development of ICOR in Pekanbaru City, it has fluctuated, in 2016 it rose to 15.62 then in 2017 it decreased to 14.27, then in 2018 it became 15.57 and in 2019 it increased to 13.27 and in 2020 it decreased to -17.33 this is influenced by the Covid 19 Pandemic factor which causes all business sectors to slow down, in 2021 with a value of 15.87. From the results of the analysis of the Projection Investment Needs formulation, it is found that the investment needs in the city of Pekanbaru as much as Rp. 129 682.91 billion, it can be seen that the Base sector is in dire need of investment in 2023, which is 65.4%, the Business Fields are Manufacturing, Construction, Wholesale and Retail Trade., Car and motorcycle repair.
Abstract:The Covid-19 epidemic have a significant risk to the public's health. The Covid-19 infection spreads swiftly and affects people of all ages. The implementation of health guidelines among students and how students feel they…
ey can complete the Covid-19 procedure cannot be separated. The goals of this study is to ascertain how students view Covid-19 prevention from the viewpoint of the Health Belief Model. This research used a descriptive survey with a sample size of 170 respondents and the sampling method is purposive sampling. Descriptive analysis of the components of HBM perceived severity category is quite good (90.0%), perceived barriers is a quite good category (68.2%), perceived benefits is found to be in a quite good category (77.6%), health motivation is in quite a good category (81.2%) and it can be seen that the perception of vulnerability (55.9%) and perception of cues to act (56.5%) was quite good. Positive perceptions include student perceptions of the Health Belief Model's effectiveness in preventing COVID-19, which are rated as being quite good. Therefore, it is envisaged that linked parties would be able to enhance health promotion initiatives for the Covid-19 prevention procedure, both directly and through media like posters put up around campuses
Abstract:Coronavirus Disease or COVID-19 is still a concern around the world. After additional examination, it was viewed that as a new strain of Covid was the reason. There is still a lot of controversy surrounding this disease,…
including aspects of diagnosis, treatment, and prevention. Therefore, we conducted a review of studies related to COVID-19 which have been widely published from early 2020 to the end of March 2020. Until now, definitive treatment for COVID-19 has not been found, patients with COVID-19 are only given supportive therapy. The method used in this research is a literature study, which is a study whose research object is in the form of library works, either in the form of scientific journals, books, articles in the mass media, as well as statistical data so as to describe the epidemiological trend of COVID 19. The purpose of writing this article is to knowing the distribution trend of COVID-19, which is still a pandemic issue.
Abstract:This study aims to identify the dominant error patterns of students in geometry learning based on Newman's Error Analysis (NEA) and to examine their implications for readiness to understand Non-Euclidean Geometry. The method…
thod employed is a Systematic Literature Review (SLR) of 10 empirical articles published between 2019 and 2026. Data were extracted based on the five stages of NEA — reading, comprehension, transformation, process skill, and encoding — and subsequently analyzed through narrative synthesis, percentage comparison, and descriptive effect size. The results indicate that comprehension errors and encoding errors are the most dominant categories, with the highest percentages of 56.92% and 50%, respectively, followed by transformation errors, which consistently fall within a moderate effect range (20–40%), while reading errors and process skill errors are classified as low. The primary causes of errors include weak understanding of geometric concepts, inability in spatial visualization, limited mathematical language, and lack of procedural precision. The findings contribute as a diagnostic foundation for designing more effective geometry learning, while simultaneously serving as a conceptual bridge toward higher-level geometry
Abstract:This study aims to Test Wastewater Quality Using the Mpn (Most Probable Number) Method to Detect Total COLIFORM Bacteria. This study uses laboratory analysis, which aims to provide an overview of the microbiological quality…
ity of wastewater based on the presence and number of Coliform bacteria. The working principle of the Most Probable Number (MPN) method in detecting total Coliform bacteria in wastewater is carried out semi-quantitatively by detecting microbial growth through lactose fermentation which produces gas or turbidity in selective liquid media. The implementation procedure includes a presumptive test stage using Lactose Broth (LB) media, a confirmatory test with Brilliant Green Lactose Bile Broth (BGLB) media, and determining the final value by matching the combination of positive tubes with the standard MPN table. From the results of laboratory testing on three domestic wastewater samples (1224 AL, 1225 AL, and 1226 AL), it was found that all samples showed negative results with a combination of 0-0-0 tubes in the presumptive test. This indicates that the tested sample does not contain Total Coliform bacteria or has a value of less than 1000 MPN/100 mL, so that its microbiological quality is declared very good and has met the quality standard threshold set by the government through the Minister of Environment Regulation No. 5 of 2014 and PP RI No. 22 of 2021