Abstract:The purpose of this study is to analyze the legal responsibility of banks towards customers in cases of personal data leaks, examine the extent of legal protection provided to customers, and describe efforts that can be…
made to minimize the risk of data leaks. This study uses a literature study method by collecting and analyzing various legal sources, such as laws and regulations, court decisions, journals, and literature related to data protection in the banking sector. The results of the study indicate that banks have legal responsibilities based on the Personal Data Protection Law (UU PDP) and banking provisions to maintain the confidentiality of customer data. If a data leak occurs, the bank can be subject to administrative, civil, or even criminal sanctions depending on the level of negligence. In addition, this study found that customers have the right to claim compensation if the data leak causes material or immaterial losses. However, the effectiveness of law enforcement still faces challenges, such as lack of customer awareness and complexity of evidence. Therefore, it is necessary to strengthen regulations, improve cybersecurity systems by banks, and educate customers to mitigate the risk of data leaks. The implications of this study are expected to provide recommendations for regulators and banking industry players in strengthening the protection of customer personal data.
Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau,…
, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman.
Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Abstract:This study examines the implementation of the Local Tax on Certain Goods and Services (PBJT) in hotels in Bogor Regency and its impact on Regional Original Revenue (PAD) after Law No. 1 of 2022. Using a quantitative approach…
oach based on Edward III’s model, the study analyzes communication, resources, disposition, and bureaucratic structure. Data from 684 respondents were analyzed using multiple linear regression. Results show PBJT significantly increases PAD (R²: 71.7%–76.0%; p < 0.001), with bureaucratic structure and resources as the most influential factors. However, challenges remain, including unclear communication, limited resources, and low taxpayer compliance. Strengthening institutional capacity, improving coordination, and enhancing taxpayer compliance are recommended to optimize PAD.
Abstract:This paper discussed the result of Controlled Speaking Practices of Senior Students at SMA. This teaching technique had a big contribution to improve accuracy and fluency in speaking. The study aimed to investigate the strengths…
trengths and weaknesses of Controlled Speaking Practices and it was also to find whether Controlled Speaking Practices is effective in improving the speaking skill of senior students or not. The study took place at SMA TA’MIRIYAH Surabaya. The school carried out Controlled Speaking Practices in conversation class in the first grade of senior high school students. Qualitative descriptive approach and observation were applied in this study. The writer used recording and field notes as the techniques in conducting observation. The writer analyzed the strengths and weaknesses of controlled speaking practice which were according to three aspects: the result of practicing the task, how the teacher conducted the task, and the way students’ talk in the class. From the data analysis, Controlled Speaking Practices also can indicate that this is the right technique to improve the students’ speaking skill. The researcher concluded that Controlled Speaking Practices might be a tool of practice speaking English which can assist the students to achieve good speaking English.
Abstract:Tinjauan sistematis ini mengkaji titik-titik konvergensi dan divergensi antara konsep Tasawuf tazkiyatun nafs (penyucian jiwa) dan pendekatan character strengths dalam psikologi positif. Pencarian literatur komprehensif…
dilakukan melalui platform Consensus yang mengakses lebih dari 170 juta publikasi ilmiah. Dari 937 studi yang teridentifikasi, setelah melalui proses penyaringan dan penilaian eligibilitas, sebanyak 50 makalah dipilih untuk dianalisis secara mendalam. Hasil tinjauan menunjukkan bahwa kedua kerangka kerja sama-sama bertujuan membina pengembangan moral dan kesejahteraan manusia melalui kultivasi kebajikan. Namun demikian, keduanya berakar pada pandangan dunia yang secara fundamental berbeda: tazkiyatun nafs berlandaskan kerangka spiritual-teosentris, sementara character strengths berpijak pada paradigma sekuler-humanistik. Konvergensi utama ditemukan pada kebajikan inti yang sama seperti kesabaran, syukur, dan kerendahan hati yang dalam kedua tradisi berfungsi sebagai faktor protektif bagi kesehatan mental. Sebaliknya, perbedaan signifikan muncul pada aspek epistemologi, metodologi, dan tujuan akhir. Tazkiyatun nafs menekankan transendensi spiritual dan penyelarasan diri dengan kehendak Ilahi, sedangkan character strengths memprioritaskan validasi empiris dan pencapaian flourishing dalam kerangka kerja sekuler. Upaya integrasi kedua pendekatan menunjukkan potensi yang menjanjikan, khususnya dalam konteks pendidikan dan intervensi terapeutik. Namun demikian, isu validitas pengukuran terutama dalam menangkap dimensi spiritual secara autentik masih menjadi tantangan krusial. Tinjauan ini mengidentifikasi kesenjangan penelitian yang ada dan mengusulkan arah penelitian masa depan menuju pendekatan pengembangan karakter yang holistik, terintegrasi, dan sensitif secara budaya.
Abstract:Mahasiswa yang bekerja paruh waktu dihadapkan pada tuntutan ganda berupa kewajiban akademik dan tanggung jawab pekerjaan, yang berpotensi menimbulkan tekanan fisik maupun psikologis. Kondisi ini menuntut kemampuan adaptasi…
si dan keyakinan diri yang kuat agar mahasiswa mampu menjalankan kedua peran secara seimbang. Penelitian ini bertujuan untuk menganalisis peran self-efficacy pada mahasiswa yang bekerja paruh waktu dalam menghadapi tuntutan akademik dan pekerjaan. Penelitian menggunakan pendekatan kualitatif dengan metode wawancara mendalam, observasi, dan dokumentasi. Subjek penelitian adalah seorang mahasiswa berusia 24 tahun yang menjalani peran sebagai mahasiswa sekaligus pekerja paruh waktu. Analisis data dilakukan secara induktif dengan mengacu pada model analisis interaktif Miles dan Huberman, meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa self-efficacy berperan penting sebagai modal psikologis dalam membantu mahasiswa mengelola waktu, menghadapi kelelahan, serta mempertahankan motivasi akademik. Self-efficacy tercermin melalui tiga aspek utama, yaitu kemampuan menilai tingkat kesulitan tugas (magnitude), kekuatan keyakinan dalam menghadapi hambatan (strength), dan penerapan kepercayaan diri pada berbagai konteks akademik maupun pekerjaan (generality). Temuan ini menunjukkan bahwa self-efficacy mendukung ketahanan, regulasi diri, dan keberlanjutan peran ganda mahasiswa pekerja paruh waktu. Dengan demikian, penguatan self-efficacy menjadi faktor penting dalam mendukung keberhasilan akademik dan kesejahteraan mahasiswa yang bekerja paruh waktu.
Abstract:Increasing competition among educational institutions requires Islamic schools and madrasahs to adopt strategies that go beyond promotional activities and focus on strengthening institutional governance and value creation.…
n. This article aims to conceptually examine holistic marketing as a governance-based strategy for enhancing the competitiveness of Islamic educational institutions. This study employs a qualitative approach using library research by critically reviewing scholarly books and journal articles related to holistic marketing, educational service marketing, and Islamic education management. The findings indicate that holistic marketing encompassing internal marketing, external marketing, relationship marketing, and performance marketing can foster sustainable competitive advantage for Islamic educational institutions. This approach ensures consistency between Islamic values, educational service quality, and public trust. Therefore, holistic marketing can be positioned as a strategic governance framework for Islamic schools and madrasahs in strengthening value-based competitiveness.