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 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:This study describes the strategies and mentoring model implemented by HIMPAUDI in Krui, West Pesisir Regency, to improve the professionalism of early childhood education teachers. This research employed a descriptive qualitative…
alitative approach, with primary data collected through a structured interview with a HIMPAUDI board member in West Pesisir Regency. The findings show that HIMPAUDI mentoring is carried out through tiered training, curriculum and learning workshops, teacher working groups, seminars, mentoring, supervision, sharing of good practices, and socialization of professional ethics. The mentoring model is participatory, collaborative, continuous, needs-based, reflective, and ethical-professional. These activities strengthen teachers pedagogical, professional, social, and personal competencies, particularly in understanding child development, designing creative learning, developing learning media, adapting the curriculum, and maintaining professional responsibility. However, implementation is constrained by limited time, training costs, unequal access to information, varied teacher motivation, digital competence, and coastal geographical conditions. The study recommends strengthening local professional development through professional learning communities, mentoring cycles, digital support, and institutional collaboration among HIMPAUDI, local government, higher education institutions, and early childhood education providers.
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 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:The growing emphasis on sustainable urban mobility has positioned electric vehicles (EVs) as a strategic component of transport transformation, particularly in developing cities with constrained infrastructure systems. One…
ne of the key challenges in supporting EV adoption is the provision of accessible charging infrastructure, which is closely related to user perception of acceptable service distance. This study aims to determine the optimal service distance of Electric Vehicle Charging Stations (EVCS) based on user preferences in Pekanbaru City, Indonesia, and to explore its implications for spatial planning. A quantitative approach was employed using a questionnaire survey of 51 respondents distributed across 15 administrative districts. All respondents were non-EV users, representing potential adopters in the early stage of transition. The survey captured preferred EVCS distance using interval-based categories, along with respondents’ awareness and intention toward EV adoption. The results indicate that the dominant preferred distance falls within the 2–4 km range, with an estimated mean of 3.08 km and a standard deviation of 1.98 km, resulting in an effective range of approximately 1–5 km. Considering urban road network constraints and detour factors, this range is further adjusted to 3–6 km to reflect more realistic travel conditions. These findings suggest that a relatively dense and accessible charging network is required to reduce range anxiety and support EV adoption. From a spatial planning perspective, a 4 km service threshold is proposed as a practical reference for EVCS deployment, representing the central tendency of user preferences within the adjusted range. This study highlights the importance of integrating user-based spatial parameters into infrastructure planning and contributes to the literature by emphasizing the role of perceived accessibility in shaping EV infrastructure demand in developing urban contexts.
Abstract:This study aims to examine fishermen's perceptions of the Advanced Fishermen's Village Program (KALAJU) in Palaran Indonesia. This study uses a descriptive quantitative approach with purposive sampling technique to select…
t 15 respondents based on specific criteria. The perception indicators used are internal factors, including physiological aspects, interest, attention, unidirectional needs, and emotional conditions. Data analysis was conducted using a Likert scale to measure the fishermen's perception levels toward the program. The research results indicate that fishermen generally have a positive perception of the Advanced Fishermen Village Program across all the indicators used. The cumulative value of the internal factor reached 35.73, which falls into the high category. This indicates that the program was well-received and considered beneficial by the fishermen at the research location. The Maju Fisherman Village Program has strong potential in supporting the improvement of fishermen's welfare. However, sustainable support and effective implementation strategies are needed to maintain and enhance the program's impact.
Abstract:Laboratory testing plays a crucial role in supporting patient diagnosis and monitoring; therefore, accurate and precise results are essential through the implementation of quality control (QC). Potassium level testing is…
one of the key parameters requiring robust quality control because it is closely linked to patients’ clinical conditions. This study aims to analyze the implementation of QC in potassium level testing using the EasyLyte device at the Kasih Ibu Hospital Laboratory in Surakarta. The research method used was quantitative descriptive with an observational approach using secondary data from QC results for the period from September to November 2025. Analysis was performed by calculating the mean, standard deviation (SD), coefficient of variation (CV), and evaluating the Westgard rules. The results showed that the CV values for normal and abnormal controls were within acceptable limits (≤5%), and no violations of any Westgard rules were found. This indicates that the test results have good precision and there are no deviations, either random or systematic. Overall, the analytical system is in control and the instrument performance is stable. Thus, potassium testing using the EasyLyte instrument meets quality requirements and is suitable for use in laboratory services, while still requiring QC monitoring as well as routine maintenance and calibration.
Abstract:In Indonesia, various disasters frequently occur, and in many cases, they are not solely caused by natural factors, but also by irresponsible human behavior and activities regarding the environment. These disasters include…
de floods caused by illegal logging and indiscriminate waste disposal that clog waterways; forest fires often caused by land clearing by burning; and river pollution caused by untreated household and industrial waste. These conditions demonstrate that human behavior plays a significant role in exacerbating environmental damage and increasing the risk of disasters in various regions of Indonesia. The purpose of this study is to show data regarding the Synergy of Pancasila and Politics on Ecological Citizenship Education in Puay Village, Papua Province. The research method used in this study is a qualitative approach, while the type of research used is a case study. The results of this study show data that efforts to protect the environment which is part of the ecological citizenship carried out by the Puay Village community are by planting trees, cleaning the banks of Lake Sentani in Puay Village when commemorating the entry of the Gospel in Puay Village, and introducing the nature around Lake Sentani to students of SDN 5 Puay Village. The conclusion of this study is that the Puay Village community has contributed to protecting nature, especially the environment around Lake Sentani, which is the lifeblood of the Puay Village community.