Abstract:PayLater services are one of the rapidly growing digital financial innovations widely utilised in fintech apps in Indonesia, including Kredivo and Akulaku. User reviews on the Google Play Store reflect a range of experiences,…
nces, from satisfaction with the ease of use of the service to complaints regarding bills, interest rates, late payment fees, credit limits, and app performance. This study aims to classify the sentiment of user reviews regarding PayLater services on the Kredivo and Akulaku apps using the Multinomial Naïve Bayes algorithm. Data was collected via web scraping from the Google Play Store and automatically labelled based on user ratings, with ratings of 1-2 classified as negative sentiment and ratings of 4-5 as positive sentiment, whilst a rating of 3 was excluded as it was considered ambiguous. Following a preprocessing stage comprising cleaning, case folding, tokenisation, stopword removal, and stemming, as well as feature extraction using TF-IDF, 3,652 reviews were obtained with a training-to-test data split ratio of 80:20. The results indicate that positive sentiment dominates the dataset at 56.49%, whilst negative sentiment accounts for 43.51%. Analysis by application revealed that Kredivo was dominated by positive sentiment (68.20%), whilst Akulaku was dominated by negative sentiment (51.70%). The Naïve Bayes multinomial model achieved an accuracy of 84.13%, with average precision, recall, and F1-score values of 0.84, demonstrating good and balanced classification performance across both sentiment classes.
Abstract:This study aims to analyze the influence of Love of Money and Machiavellian traits on the ethical perceptions of accounting students. The independent variables in this study are Love of Money (X1) and Machiavellian traits…
s (X2), while the dependent variable is the ethical perception of accounting students (Y). This study employs a quantitative approach using a survey method. The population of this study consists of accounting students at Universitas Negeri Gorontalo, with a total sample of 32 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires via Google Forms and analyzed using descriptive statistical analysis and multiple linear regression with the assistance of SPSS software.The results of the study indicate that partially, Love of Money has a positive and significant effect on the ethical perceptions of accounting students. This suggests that students perceive money as a motivation to achieve success in an ethical manner. Meanwhile, Machiavellian traits have a negative and significant effect on the ethical perceptions of accounting students, indicating that the higher the tendency toward manipulation and self-interest orientation, the lower the level of ethical perception. Simultaneously, Love of Money and Machiavellian traits have a significant effect on the ethical perceptions of accounting students.
Abstract:This study aims to analyze the concept and application of hospital criminal liability in cases of medical malpractice in the Indonesian criminal law system, as well as examine the relationship between the individual responsibility…
onsibility of medical personnel and the responsibility of hospital institutions. This study uses a qualitative approach with case study methods and a juridical-normative approach enriched with empirical data. Data was collected through in-depth interviews with legal practitioners, medical personnel, and hospital managers, accompanied by a documentary study of laws and regulations, court rulings, and related literature. The results of the study show that criminal liability in cases of medical malpractice is generally still focused on individual medical personnel as direct perpetrators, while the accountability of hospital institutions has not been optimally applied in criminal law enforcement practices. In addition, it was found that there is a complex relationship between the professional responsibilities of medical personnel and the institutional obligations of hospitals in ensuring health service standards, including aspects of supervision, risk management, and medical service systems. This study concludes that it is necessary to strengthen the concept of corporate criminal liability for hospitals in cases of medical malpractice in order to create legal certainty and more balanced protection for patients, medical personnel, and health service institutions. The findings of this study contribute to the development of health law studies and become a basis for consideration for policymakers in formulating more effective regulations and law enforcement mechanisms.
Abstract:The Executive Housekeeper is a member of management responsible for ensuring comfort both in guest rooms and for all staff under their command, namely Room Attendants and Public Area staff as this directly impacts staff…
performance. However, the ideal conditions expected at the Novotel Manado Golf Resort and Convention Center do not always materialize; staff performance sometimes declines, and this is believed to stem from leadership failing to provide adequate support for their subordinates’ work. The purpose of this study is to analyze the role of the executive housekeeper in improving the performance of housekeeping employees at the Novotel Manado Golf Resort and Convention Center. The research method employed by the researcher is qualitative field research, as the data obtained consists of descriptive accounts. Data collection was conducted through interviews with 9 staff members in the housekeeping department. The collected data was then analyzed using qualitative analysis.
Abstract:This research aims to determine the effectiveness of Village Fund management in improving the business performance of the Village-Owned Enterprise (BUMDes) in Limehu Village, Tabongo District, Gorontalo Regency. The study…
y was motivated by the stagnant condition of BUMDes Sinar Utara despite the village receiving an annual Village Fund allocation. This research used a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants, document review, and direct observation, then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results show that among the five dimensions of Village Fund management analyzed based on Minister of Finance Regulation (PMK) Number 145 of 2023, the dimensions of administration and fund utilization have run relatively effectively, while the accountability dimension has only been fulfilled procedurally, the reporting dimension has not been consolidated, and the monitoring and evaluation dimension remains reactive. Overall, Village Fund management in Limehu Village has not been optimal in improving the business performance of BUMDes Sinar Utara.
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:Digital transformation has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit,…
electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.
Abstract:This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial…
ncial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
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.