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:The agriculture sector plays a strategic role in the national economy and is highly dependent on fertilizer availability on support crop productivity. This study aimed to analyze the effectivenss of subsidized fertilizer…
er distribution and its impact on rice productivity in the tidal lowland areas of Tanjung Lago District, Banyuasin Regency. The research employed both quantitative and qualitative descriptive approaches using a stratified random sampling method involving 60 farmers who received subsidized fertilizer and 30 farmers who did not reveive subsidizer fertilizer. The effectiveness of subsidizer fertilizer distribution was evaluated using a likert scale based on the Six Appropriateness Principles, while the impct on rice productivity was analyzed by comparing the productivity levels of the two farmer groups. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71,33%. The price compliance indicator was classified as highly effective (91,66%), while location suitability was categorized as effective (81,00%). Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71.33%. The price compliance indicator was classified as highly effective (91.66%), while location suitability was categorized as effective (81.00%). Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective. In contrast, the fertilizer quality suitability indicator was still considered ineffective, with an effectiveness score of 55%. The use or subsidized fertilizer also contributed positively to rice productivity. Farmers receiving subsidized fertilizer achieved an average rice productivity of 3.77 ton ha⁻¹, whereas farmers who did non receive subsidized fertilizer produced an average productivity of 3.20 ton ha⁻¹. This resulted in a productivity defference of 0.57 ha⁻¹.. equivalent to approximately 17.81%.
Abstract:Public participation is a hallmark of political modernization. There are two characters used to capture the informant's view of community participation, namely sociological and cultural conditions. Sociological conditions…
s refer to the empirical and objective dimensions of the audience or community participation, which are all people belonging to the infrastructure and political superstructure—the purpose of this study: community participation in supporting women to achieve leadership. The method used in this research is a qualitative approach with case studies. The subjects of this study were three relatively prominent female regional heads, namely: female regional heads from dynastic typology, politician typology and bureaucratic typology. The three women regional heads are incumbent elements. The results of the women's research determine practical steps in realizing tolerance, identifying personal, mostly female regional heads who have a side of attractiveness and power which is carried out together, not to endure joint suffering but for mutual progress.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Abstract:The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation…
by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.
Abstract:Children’s oral language development is a fundamental component of early literacy, classroom participation, social communication, and later academic achievement. The growing use of digital technologies in early childhood…
od and primary education has created new opportunities for supporting children’s speaking, listening, vocabulary development, storytelling, expressive language, and communicative confidence. However, the pedagogical contribution of digital technologies remains dependent on how teachers design, mediate, assess, and respond to children’s language learning. This article presents a conceptual narrative literature review that maps, integrates, and critically describes theoretical perspectives and empirical findings on the use of digital technologies in children’s oral language learning. The review draws on selected Scopus-indexed studies and relevant theoretical literature on sociocultural theory, scaffolding, pedagogical content knowledge, TPACK, digital play, professional vision, and formative assessment. The analysis identifies four major themes: digital technologies as mediational tools, teacher practices in digitally mediated oral language instruction, pedagogical and institutional challenges, and instructional responses for meaningful digital integration. The findings suggest that digital technologies such as video-recorded performance, SMART boards, e-storybooks, digital drama, robotics-based storytelling, language screening applications, and virtual interactions can support oral language development when embedded in active, dialogic, and teacher-mediated pedagogy. The review concludes that a pedagogy-first approach is needed to ensure that digital technologies are used not as isolated tools, but as resources for scaffolding, dialogue, play, feedback, formative assessment, and children’s active language participation.
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:This study examines the effectiveness of in absentia judgments in the recovery of assets from corruption crimes based on Article 38 of the Law on the Eradication of Corruption Crimes. The background of this study is based…
d on the phenomenon of many corruption defendants who are absent from trial, so that the judicial process continues through the in absentia mechanism. However, the effectiveness of such judgments in supporting the recovery of state financial losses remains a problem, especially in the aspects of execution and the return of assets resulting from corruption crimes. This study uses a normative legal method (normative juridical) with a statutory approach and a conceptual approach. The results of the study indicate that normatively, Article 38 of the Anti-Corruption Law provides a valid legal basis for courts to render judgments without the presence of the defendant. However, the effectiveness of such judgments in asset recovery is still not optimal because there are obstacles such as difficulties in tracing assets, transfer of asset ownership, limited coordination among law enforcement institutions, and weak asset tracing mechanisms. In addition, there are also juridical obstacles in the form of the lack of comprehensive technical regulations regarding the execution of assets in in absentia cases. Therefore, strengthening regulations and increasing synergy among law enforcement officers are required so that the objective of recovering state losses can be achieved effectively.
Abstract:The problem in this research includes the still low level of ASN compliance in compiling and reporting Employee Performance Targets. The purpose of this study is to describe and analyze the performance measurement of civil…
il servants at the Education and Culture Office of West Kalimantan Province, seen from the aspects of: Accountability, Responsibility, and Responsiveness. The results of the study indicate that Accountability, Responsibility, and Responsiveness are key elements in reflecting the quality of civil servant performance at the Education and Culture Office of West Kalimantan Province. However, in its implementation, these three aspects have not been running optimally. ASN accountability is still hampered by a lack of discipline in reporting and minimal transparency of work results. Responsibility is also not fully reflected in ASN's commitment to carrying out duties and responsibilities professionally. On the other hand, responsiveness to community needs, especially in the fields of education and culture, is still relatively slow, which indicates a lack of active involvement of ASN in absorbing and responding to public aspirations quickly and appropriately. This research recommends strategic steps to strengthen accountability through a more structured and regularly monitored performance reporting system. Improving accountability can be achieved through ongoing development, professional ethics training, and consistent enforcement of work discipline. To enhance responsiveness, a more participatory and adaptive public service mechanism needs to be developed to meet community needs.