Abstract:Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the…
moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.
Abstract:Project-Based Learning (PjBL) has emerged as an innovative educational approach that bridges the gap between theoretical knowledge and practical application. This study explores the impact of PjBL on students' learning experiences,…
xperiences, particularly in real-world engagement, collaborative teamwork, social interaction, and problem-solving skills. Findings from interviews with multiple informants highlight that PjBL provides students with new experiences beyond the traditional classroom setting, allowing them to engage directly with the school environment. Through collaborative projects, students develop interpersonal skills, enhance communication, and strengthen teamwork. Additionally, PjBL fosters adaptability and problem-solving abilities, equipping students with essential 21st-century competencies. These results align with the theoretical perspectives of Krajcik & Blumenfeld (2006) and Blumenfeld et al. (1991), which emphasize the significance of experiential learning and social interaction in deepening students’ understanding. Overall, PjBL offers a transformative learning experience by making education more meaningful, engaging, and relevant to real-world challenges
Abstract:This study aims to determine the effect of price and advertising on the consumptive behavior of students at Bandung International Women’s University in the TikTok Shop marketplace. The growing trend of consumptive behavior…
vior among students is influenced by easy access to social media and digital marketing strategies such as interactive advertisements and discount offers. This research uses a quantitative approach with descriptive and verificative methods. The sample consists of 95 respondents, students of the Business Administration Study Program (2021–2024), selected through proportionate stratified random sampling. Data were collected using questionnaires and analyzed using multiple linear regression through SPSS. The results show that (1) price has a positive and significant effect on students’ consumptive behavior, (2) advertising also has a positive and significant effect, and (3) simultaneously, price and advertising significantly affect consumptive behavior among TikTok Shop users. Therefore, competitive pricing and creative advertising strategies on TikTok Shop have been proven to increase impulsive buying tendencies among students. This research is expected to serve as a reference for digital business practitioners in designing more ethical and educational marketing strategies for young consumers.
Abstract:Food waste in buffet services in the tourism sector is a strategic issue that has significant impacts on environmental, economic, and social aspects, especially in the context of efforts to achieve sustainable tourism. This…
his study aims to analyze in-depth strategies for preventing food waste in buffet services by highlighting operational practices, guest behavior, and managerial policies implemented in the field. The research approach uses qualitative methods with data collection techniques through direct observation, in-depth interviews with hotel managers and staff, and documentation studies related to the food production and serving processes. The research results indicate that the most effective food waste prevention strategies include ongoing guest education on responsible consumption behavior, the implementation of flexible and adaptive portion sizes tailored to guest needs, and staff capacity building through training on food management and waste mitigation. Furthermore, strengthening coordination between the kitchen, restaurant service, and management is also crucial in ensuring optimal strategy implementation.
These findings provide practical and academic contributions to the tourism industry by offering recommendations that can serve as a basis for developing more efficient and sustainable policies and operational practices, thereby reducing the negative impact of food waste while improving the quality of buffet service.
Abstract:This study aims to determine the effect of soft skills and hard skills on the work readiness of 12th-grade students at SMK Mahardika Batujajar. This study used a quantitative approach with a survey method. The population…
in this study was all 467 12th-grade students at SMK Mahardika Batujajar. The sample size was determined using the Chocran formula with a 10% error rate, resulting in a sample size of 86 respondents. The sampling technique used was simple random sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis with the help of SPSS version 24.
The results showed that soft skills partially had a positive and significant effect on students' work readiness, with a calculated t-value of 2.493, which is greater than the t-table of 1.989, and a significance level of 0.015, which is less than 0.05. Hard skills also have a positive and significant effect on students' work readiness, with a calculated t value of 6.597 which is greater than the t table of 1.989 and a significance level of 0.000 which is smaller than 0.05. Simultaneously, soft skills and hard skills have a significant effect on students' work readiness, with a calculated F value of 144.949 which is greater than the F table of 3.11 and a significance level of 0.000 which is smaller than 0.05. The coefficient of determination value of 0.772 indicates that 77.2% of the variation in students' work readiness can be explained by soft skills and hard skills, while the remaining 22.8% is influenced by other factors outside this study.
Abstract:The Aika Gallery store on the Shopee marketplace is the perfect destination for parents seeking children's clothing with guaranteed quality and attractive designs. The objectives of this study were (1) to determine affiliate…
iate marketing for children's clothing products at the Aika Gallery store on the Shopee marketplace, (2) to determine user reviews of children's clothing products at the Aika Gallery store on the Shopee marketplace, (3) to determine purchasing decisions for children's clothing products at the Aika Gallery store on the Shopee marketplace, (4) to determine the influence of affiliate marketing on purchasing decisions for children's clothing products at the Aika Gallery store on the Shopee marketplace, (5) to determine the influence of users on purchasing decisions for children's clothing products at the Aika Gallery store on the Shopee marketplace, and (6) to determine the simultaneous influence of affiliate marketing and user reviews on purchasing decisions for children's clothing products at the Aika Gallery store on the Shopee marketplace. This study used a descriptive quantitative approach with 70 respondents. The results of this study are: (1) Consumer responses regarding Affiliate Marketing are in the good category, (2) Consumer responses regarding User Reviews are in the good category, (3) Consumer responses regarding Purchasing Decisions are in the good category, (4) Affiliate Marketing has a significant influence on Purchase Decision Satisfaction (5) User Reviews have a significant influence on Purchase Decision Satisfaction, and (6) Affiliate Marketing and User Reviews have a significant influence on Purchase Decisions.
Abstract:Early HIV detection is a key strategy in control HIV/AIDS epidemic in Indonesia. Research This aim For analyze effectiveness of the Rapid Diagnostic Test (RDT) as method detection early HIV in the workplace Marina Permai…
Community Health Center 2025. Research use design descriptive with total sample of 58 people who did HIV test . Examination done use Three immunochromatographic RDT strategies : ViroCheck ® HIV 1/2, Arkan Medical One Step Anti-HIV (1/2), and d3TEKS1 HIV 1/2 Antibody Rapid Test. Research results show that Of the 58 respondents , 5 people (9%) indicated results reactive and 53 people (91%) non- reactive . Based on characteristics demographics , cases reactive found in 3 women (5%), 2 men (3%), with distribution largest in the group aged 18–59 years (4 people, 7%) and 1 case (2%) in the group aged 0–5 years . This study conclude that immunochromatographic RDT effective as tool detection early HIV at the level service primary health with sensitivity and specificity high . Findings This support use of RDT as screening beginning in HIV prevention and control programs in facilities health community .
Keywords: Early HIV Detection, Rapid Diagnostic Test, Marina Permai Health Center
Abstract:Hospital digital transformation requires human resource readiness and the quality of the Hospital Management Information System (SIMRS) for effective administrative services. In practice, the effectiveness of administrative…
ive services is still influenced by variations in employee competency and the quality of the system used. This study aims to analyze the influence of HR competency and SIMRS quality on the effectiveness of administrative services at MM Indramayu Hospital. This study uses a quantitative approach with a survey method. The study population included all non-medical support staff who use SIMRS, totaling 84 respondents, so a saturated sampling technique was used. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS. The analysis results show that HR competency has a positive and significant effect on the effectiveness of administrative services (t = 7.075; p < 0.05). SIMRS quality also has a positive and significant effect on the effectiveness of administrative services (t = 6.781; p < 0.05). Simultaneously, human resource competency and the quality of the Hospital Management Information System (MISRS) had a positive and significant effect on the effectiveness of administrative services (F = 28.257; p < 0.05) with a coefficient of determination (R²) of 0.411. This study concludes that improving the effectiveness of hospital administrative services requires synergy between adequate human resource competency and good quality of the SIMRS. Future research is recommended to examine other factors beyond the research model to gain a more comprehensive understanding
Abstract:This study aims to analyze the effect of job insecurity and job satisfaction on the turnover intention of contract employees at PT Adetex Banjaran. Employment conditions in the textile industry indicate a relatively high…
level of job uncertainty, particularly for contract employees who experience changes in work schedules, income fluctuations, and limited guarantees of job continuity. These conditions have the potential to reduce job satisfaction and encourage employees’ intention to leave the company. This research employs a quantitative approach using a survey method. The research population consists of all contract employees at PT Adetex Banjaran, with the sample determined using a proportional sampling technique. Data were collected through the distribution of questionnaires developed based on indicators of job insecurity, job satisfaction, and turnover intention. Data analysis was conducted using descriptive and inferential statistical techniques with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, correlation analysis, multiple linear regression analysis, coefficient of determination, and partial and simultaneous hypothesis testing. The results indicate that job insecurity has a positive and significant effect on turnover intention, meaning that the higher the level of job insecurity perceived by employees, the greater their tendency to leave the company. In addition, job satisfaction has a negative and significant effect on turnover intention, indicating that higher job satisfaction leads to a lower intention to leave the organization. Simultaneously, job insecurity and job satisfaction have a significant effect on the turnover intention of contract employees at PT Adetex Banjaran. These findings highlight the importance of human resource management practices that focus on enhancing job security and job satisfaction in order to reduce turnover intention. This study is expected to serve as a consideration for company management in formulating more stable, fair, and sustainable employment policies, as well as a reference for future research in the field of human resource management.
Abstract:This study aims to analyze the effect of price and product quality on fertilizer purchases at Am Jaya Tani Store in Rancakasumba Village, Solokan Jeruk District, Bandung Regency. This research is motivated by a decline in…
n the number of visitors and fertilizer purchases, which is presumed to be influenced by consumers’ perceptions of price and product quality. The research method used is a quantitative approach with descriptive and verificative analysis. Data were collected through questionnaires distributed to consumers of Am Jaya Tani Store, with sampling determined based on specific criteria. The data analysis techniques include validity and reliability tests, descriptive analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing using partial (t-test) and simultaneous (F-test) methods. The results indicate that descriptively, price, product quality, and fertilizer purchases are in the fairly good to good category. Partially, price has a significant effect on fertilizer purchases, and product quality also has a significant effect on fertilizer purchases. Simultaneously, price and product quality have a significant effect on fertilizer purchases at Am Jaya Tani Store. The findings of this study are expected to provide practical insights for the management of Am Jaya Tani Store in formulating pricing strategies and improving product quality to increase fertilizer purchases and enhance business competitiveness.