Abstract:This study aims to analyze the effect of the implementation of financial measurement instruments and quantification methods on the quality of financial performance assessment of Micro, Small, and Medium Enterprises (MSMEs)…
s) in Ambon City. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 60 MSME owners in Ambon City. The data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) analysis using the Statistical Package for Social Sciences (SPSS). The results indicate that the implementation of financial measurement instruments does not have a significant effect on the quality of MSME financial performance assessment, with a significance value of 0.209 > 0.05. Meanwhile, quantification methods have a positive and significant effect on the quality of MSME financial performance assessment, with a significance value of 0.000 < 0.05. Simultaneously, the implementation of financial measurement instruments and quantification methods significantly affects the quality of MSME financial performance assessment, as indicated by a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.797, indicating that 79.7% of the variation in the quality of MSME financial performance assessment can be explained by the two independent variables, while the remaining 20.3% is influenced by other factors outside the research model.
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:This research aims to determine the role and obstacles faced by the Govermental (Satpol PP) in enforcing regional regulations regarding the prevention of prostitution and immoral acts in Sukoharjo Regency. Research Subject…
ct Govermental (Satpol PP). The object of research in this study is the role of the Govermental in enforcing regional regulations regarding the prevention of prostitution and immoral acts. This type of research is qualitative research. The method used by researchers in this research is the descriptive method. The data collection technique uses 3 techniques, namely (1) observation, (2) interviews, and (3) presentation of documentation. The research results show that the position of the Govermental as a regional apparatus as its main task is basically aimed at assisting regional heads in enforcing regional regulations. Efforts to deal with perpetrators of prostitution and immoral acts in Sukoharjo Regency include judicial and non-judicial actions as well as closing localization places or places where the perpetrators follow up on every complaint that comes in which is reported by the public with early detection or searching for information related to prostitution and immoral acts. The obstacles faced by the Govermental in dealing with prostitution and immoral acts include the number of personnel capacity, perpetrators browsing through online media such as dating applications, limited quality of investigators and lack of facilities and infrastructure, low public awareness in enforcing order and peace and the lack of maximum technical regulations governing the problems faced.
Abstract:Abstract: The implementation of dress code regulations in university environments is generally still carried out conventionally, requiring significant time and effort and potentially leading to subjective assessments. This…
is study develops an automatic student dress code compliance detection system using computer vision based on the YOLOv8 model. The dataset consists of 1,800 annotated images divided into eight clothing categories, split into 78% training (1,404 images), 14% validation (254 images), and 8% testing (143 images). All images underwent preprocessing and data augmentation before training the YOLOv8 model with an input size of 640×640 pixels for 50 epochs. During testing, the YOLOv8 model achieved an overall performance of Precision 0.844, Recall 0.773, F1-Score 0.802, and mAP@0.5 0.841, and was able to detect clothing objects with good accuracy and stable performance under various image conditions. The system was integrated with a Flask-based backend and a web-based frontend to enable real time detection and compliance classification, with a response time of less than 2 seconds, supporting automatic and consistent identification of student dress code compliance as “Compliant” or “Violation.”
Keywords: compliance detection; computer vision; dress code regulations; real time detection; YOLOv8.
Abstrak: Penerapan aturan berpakaian di lingkungan kampus umumnya masih dilakukan secara konvensional sehingga membutuhkan waktu dan tenaga yang relatif besar serta berpotensi menimbulkan subjektivitas penilaian. Penelitian ini bertujuan mengembangkan sistem pendeteksi kepatuhan berpakaian mahasiswa secara otomatis berbasis visi komputer menggunakan model YOLOv8. Dataset yang digunakan terdiri dari 1.800 citra beranotasi yang terbagi ke dalam 8 kategori pakaian, dengan pembagian data sebesar 78% data latih (1.404 citra), 14% data validasi (254 citra) dan 8% data uji (143 citra). Seluruh citra diproses melalui tahapan pre-processing dan data augmentation, kemudian digunakan untuk melatih model YOLOv8 dengan ukuran input 640×640 piksel selama 50 epoch. Pada tahap pengujian, model mencapai performa keseluruhan dengan Precision 0.844, Recall 0.773, F1-Score 0.802, dan mAP@0.5 0.841, serta mampu mendeteksi objek pakaian dengan akurasi baik dan performa stabil pada berbagai kondisi citra. Sistem kemudian diintegrasikan dengan backend berbasis Flask dan frontend web untuk mendukung proses deteksi waktu nyata dan klasifikasi kepatuhan, dengan waktu respons sistem kurang dari 2 detik, sehingga mampu mengidentifikasi status kepatuhan berpakaian mahasiswa ke dalam kategori “Aman” dan “Melanggar Aturan” secara otomatis dan konsisten.
Kata kunci: aturan berpakaian; deteksi waktu nyata; pendeteksi kepatuhan; visi komputer; YOLOv8.
Abstract:The rights of justice collaborators (JCs) to obtain sentence reductions in murder cases remain inconsistently applied within Indonesia’s criminal justice system. This research addresses three core issues: the normative legal…
legal basis for JC rights, the consistency of judicial decisions in granting those rights, and the necessity for legal reform. Using a normative juridical approach supported by document analysis and expert interviews, the study examines Law No. 31/2014, SEMA No. 4/2011, and recent judicial decisions, including the high-profile cases of Richard Eliezer and Abdul Khoir. Findings reveal that while legal provisions exist, the absence of detailed indicators, formal mechanisms for status determination, and binding multi-institutional coordination leads to implementation gaps. Judicial discretion remains unchecked, resulting in unequal treatment of justice collaborators with similar contributions. The study concludes that a lex specialis law is urgently needed to standardize definitions, evaluation mechanisms, and inter-agency protection schemes. Recommendations include harmonization of technical norms, incorporation of JC recognition in verdicts, and alignment with UNCAC and UNTOC standards. This would strengthen legal certainty, uphold the principle of nulla poena sine lege, and enhance the effectiveness of the criminal justice system in addressing serious crimes through systemic cooperation.
Abstract:Justice collaborators, or "crown witnesses," have become essential in modern criminal justice systems, particularly in dismantling organized crime and uncovering complex murder cases. This study explores the legal protections…
tions afforded to justice collaborators in Indonesia through a doctrinal analysis of the Supreme Court Decision No. 1704 K/PID.SUS/2022, commonly known as the Richard Eliezer verdict. The objective is to critically examine the adequacy and application of legal safeguards provided to individuals who cooperate with law enforcement while implicated in serious crimes. Employing normative legal research methods and a statutory and case approach, the paper reveals discrepancies in the implementation of protections for justice collaborators. While the Indonesian Witness and Victim Protection Agency (LPSK) offers procedural protections, this analysis identifies significant gaps in enforcement, judicial interpretation, and institutional coordination. The findings underscore a need for stronger legislative frameworks and consistent judicial standards to uphold the rights and safety of justice collaborators. The implications extend to criminal law reform and the balancing of retributive justice with restorative mechanisms. This study contributes to the legal discourse on human rights protections in criminal procedure, particularly concerning vulnerable individuals assisting the justice system under duress or threat.
Abstract:Penelitian ini bertujuan untuk menganalisis penerapan Sistem Informasi Akuntansi (SIA) pada proses pembelian dan pengeluaran kas di PT. Bintang Mandiri Bersaudara. Penelitian menggunakan metode kualitatif dengan pendekatan…
an deskriptif, dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi yang melibatkan bagian gudang, purchase order (PO), accounting, dan finance. Hasil penelitian menunjukkan bahwa penerapan SIA telah berjalan secara sistematis serta mendukung pengendalian internal melalui pemisahan tugas dan persetujuan manajemen. Namun, pelaksanaannya belum optimal karena masih terdapat kendala berupa gangguan sistem KSOFT, ketidaksesuaian data persediaan dengan kondisi fisik gudang, keterlambatan pengadaan barang, serta penerapan SOP yang belum konsisten. Oleh karena itu, perusahaan disarankan untuk meningkatkan keandalan sistem, pengelolaan persediaan, dan kompetensi pengguna agar proses pembelian dan pengeluaran kas dapat berjalan lebih efektif dan efisien.