Abstract:This study aims to analyze the effect of Financial Target, Financial Stability, and External Pressure on Financial Statement Fraud, with Market Capitalization as a moderating variable, in manufacturing companies listed on…
n the Indonesia Stock Exchange (IDX) during the period 2017–2019. The research employs a quantitative approach using panel data regression analysis with the Common Effect Model (CEM) and the Moderated Regression Analysis (MRA) technique. The data were obtained from the financial statements of manufacturing companies that met the sampling criteria over a three-year observation period. The results indicate that Financial Target (ROA) has a positive and significant effect on financial statement fraud. Financial Stability (INVSAL and CATA) also shows a significant effect but in different directions: INVSAL increases, while CATA decreases the likelihood of fraudulent financial reporting. External Pressure (FREEC) has a negative and significant effect on financial statement fraud. The moderating variable, Market Capitalization, was found to strengthen the effect of CATA and weaken the effect of INVSAL on financial statement fraud. The R² value of 17.52% indicates that the research model explains a moderate portion of the variation in financial statement fraud among manufacturing firms in Indonesia. These findings support Agency Theory and the Fraud Triangle Theory, suggesting that financial pressure, stability, and external conditions play a crucial role in influencing the occurrence of financial statement fraud.
Abstract:This study aims to analyze the role of local government in responding to the influence of inflation and interest rates on gold prices at the Pegadaian Sungguminasa Branch, Gowa Regency. The data used in this research were…
e obtained from the period 2021 to 2023. The study employs a descriptive quantitative method with a case study approach at Pegadaian Sungguminasa Branch. Data were collected through documentation and interviews with relevant parties, including local government officials and Pegadaian management. The results show that fluctuations in inflation and interest rates have a significant effect on changes in gold prices. The local government plays an important role in maintaining economic stability through inflation control policies, improving financial literacy among the community, and collaborating with financial institutions such as Pegadaian to provide safe and productive investment access for the public. This research is expected to serve as a reference for local governments in formulating adaptive economic policies in response to macroeconomic dynamics, particularly those related to gold prices.
Abstract:This study aims to analyze the differences in the financial performance of PT MAP Boga Adiperkasa Tbk (MAPB) before and after the consumer boycott campaign in the 2022–2024 period. The boycott campaign triggered by global…
bal geopolitical issues has an impact on the decline of the company's social legitimacy, thus affecting profitability and financial stability. The research method uses a descriptive quantitative approach through the analysis of annual financial statements processed using profitability ratios. The results show a significant downward trend in the entire profitability ratio from 2022 to 2024. In 2022, the entire ratio was in a positive condition, but declined sharply in 2023 and turned negative in 2024; NPM from 4.26% to −4.53%, ROA from 5.67% to −4.93%, ROE from 12.45% to −9.45%, and ROI from 8.37% to −4.87%. These findings indicate that boycott campaigns have a significant effect on declining profitability and show the loss of corporate social legitimacy in the eyes of the public according to the perspective of legitimacy theory.
Abstract:This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly…
commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Abstract:This study explores how incorporating artificial intelligence improves institutional resilience and overcomes the rigidity of conventional, data-based methods to alter financial risk management. To find patterns in AI applications,…
applications, resilience theory, and integration pathways, a qualitative systematic literature review was carried out utilizing theme synthesis in accordance with PRISMA peer-reviewed protocols. Findings show that AI techniques, machine learning for tail-risk detection, deep learning for high-frequency forecasting, and explainable AI for transparent decisions, yield up to 28% reductions in forecasting errors and halve recovery times during crises. The hybrid CNN Transformer architectures and transformer-based NLP models significantly enhance predictive accuracy and forward-looking insights. The study suggests financial institutions adopt integrated AI frameworks, invest in data quality and human–AI collaboration, and implement principle-based governance to balance innovation with fairness and stability. Limitations include reliance on published literature and limited representation of emerging AI models, warranting future longitudinal and context-specific empirical research.
Abstract:A fuzzy logic-based control system in household split-type air conditioners (AC) offers an alternative approach to reducing excess energy consumption without compromising thermal comfort. This study aims to test the effectiveness…
ctiveness of three types of membership functions (MF), namely triangular, trapezoidal, and Gaussian, in improving energy efficiency and the stability of room temperature and humidity control. Simulations were performed using MATLAB software with the Mamdani fuzzy inference method and centroid defuzzification technique. The three MF were tested using 30 sets of temperature and humidity data to analyze their effect on fan speed and power consumption. The simulation results show that the trapezoidal MF provides the highest energy efficiency of 57.24%, followed by the Gaussian MF at 56.80% and the triangular MF at 53.71%. These findings indicate that fuzzy systems can significantly reduce energy consumption compared to conventional air conditioner controllers. This research is expected to serve as a reference in the development of more energy-efficient intelligent control systems.
Abstract:Marriage involving pregnant women outside wedlock remains a critical socio-cultural and legal phenomenon in Indonesia, particularly in North Halmahera where family honor, religious authority, and customary law strongly influence…
nfluence communal life. This study aimed to explore how such marriages are understood, legitimized, and practiced by families, community leaders, and legal institutions. Using a qualitative case study approach, data were collected through in-depth interviews with religious leaders, adat leaders, government officials, parents, and young women, complemented by participant observation and document analysis, and analyzed with an interactive model of reduction, display, and conclusion drawing. The findings reveal that marriage is primarily arranged to safeguard family honor, with communities regarding it as the only socially acceptable corrective measure, while religious leaders across traditions adopt pragmatic interpretations, invoking public interest or redemption to justify the practice, and customary rituals together with state dispensations further reinforce its legitimacy. Although marriage resolves immediate stigma and reintegrates families socially, it simultaneously generates long-term vulnerabilities, including interrupted education, economic dependence, marital instability, psychological stress, and increased maternal and neonatal health risks. This study contributes to the sociology of law and religion by demonstrating how socio-cultural confinement, Islamic legal pluralism, and adat practices converge in eastern Indonesia, while underscoring the urgent need for holistic interventions that integrate sexuality education, family communication, religious engagement, and legal reform to protect women and children more effectively.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:Complaining is a common emotional response to illness, yet its impact on healing is rarely examined from a multidisciplinary perspective. This article aims to analyze how complaining influences the recovery process through…
gh psychological, Islamic spiritual, and medical lenses. The method used was a literature review with a descriptive qualitative approach. Data were collected from scientific articles published between 2015 and 2024 using Scopus, PubMed, DOAJ, and Google Scholar. Findings reveal that excessive complaining amplifies stress, worsens mental health, and disrupts the immune system. Psychologically, uncontrolled complaints are linked to low emotional resilience. From an Islamic view, patience (shabr) and supplication to God provide spiritual strength and mental stability. Medically, emotional stress raises cortisol levels, negatively impacting tissue healing and immune responses. This study underscores the urgency of a holistic approach that integrates psychological, spiritual, and medical dimensions in healthcare services. It contributes to scientific discourse by offering a model for more humane and comprehensive healthcare. Further empirical studies are recommended to validate this integration in clinical settings.
Abstract:This study explores the psychological fortification offered by the Islamic practices of tawakal (reliance on God) and dzikir (remembrance of God) in addressing modern challenges, such as increased anxiety due to technological…
gical advances and complex social needs. Employing a literature review methodology, this research investigates the influence of these practices on mental health and behavioral implications. The selection of peer-reviewed articles published within the last ten years involved databases like PubMed and Google Scholar with keywords related to Islamic spirituality and mental health. This method allowed a comprehensive analysis of contemporary studies, focusing on the therapeutic benefits of tawakal and dzikir in clinical settings. Results indicate that tawakal significantly reduces anxiety by fostering a relinquishing of control and instilling peace of mind, while dzikir enhances emotional stability through its meditative repetition of sacred phrases, promoting relaxation and reducing stress responses. Both practices not only support spiritual well-being but also offer practical coping mechanisms in stressful situations. The conclusion underlines the potential integration of tawakal and dzikir into conventional psychotherapeutic practices. It suggests further exploration into the incorporation of these spiritual elements within mental health frameworks to enhance therapeutic outcomes and patient recovery. This research contributes to the broader discourse on the intersection of spirituality and psychology, highlighting the relevance of traditional spiritual practices in contemporary mental health paradigms.