Apakah indikasi kecurangan laporan keuangan perbankan dipengaruhi oleh keenam elemen fraud hexagon?

Purpose – This study aims to examine whether the indications of financial statement fraud in the banking sector are influenced by the six elements of the fraud hexagon. Methods – The sample was determined using a purposive sampling technique, resulting in 40 banking companies in Indonesia observed over a five-year period from 2019 to 2023. Data analysis was conducted using binary logistic regression, processed with STATA 17 software. Findings – The results indicate that the capability and opportunity elements have a positive influence on indications of financial statement fraud. In contrast, the stimulus, collusion, rationalization, and ego elements do not significantly influence indications of financial statement fraud. Implications – These findings contribute to the existing literature on the empirical examination of the fraud hexagon theory, which remains relatively novel. The results indicate the necessity for further empirical investigations to substantiate and validate the theory's applicability. Moreover, this study offers practical implications for financial regulatory authorities in Indonesia, particularly in formulating policies and regulations within the banking sector. Originality – The novelty of this study lies in examining the fraud hexagon theory within Indonesia’s banking sector from 2019 to 2023. This research provides new evaluative insights for regulators and practitioners to continuously enhance fraud prevention strategies

Efek Samping Agranulositosis Imbas Metamizole: Kajian Pustaka

Agranulositosis merupakan kondisi yang jarang terjadi, namun dapat berpotensi fatal dan menyebabkan kematian apabila tidak ditindaklanjuti secara tepat dan cepat. Insidensi agranulositosis yaitu 6,2 juta kasus/penduduk/tahun. Agranulositosis imbas obat dapat disebabkan oleh analgesik antipiretik metamizole, dimana aksesibilitas metamizole mudah di Indonesia. Tujuan penulisan artikel ini adalah untuk memaparkan kejadian agranulositosis imbas metamizole. Tinjauan pustaka dilakukan dengan pencarian artikel melalui basis data Pubmed dan Google Scholar. Berdasarkan eksplorasi literatur, beberapa faktor risiko yang mempengaruhi kejadian agranulositosis adalah jenis kelamin, usia lanjut, infeksi virus dan durasi penggunaan yang lebih lama. Oleh karena itu, diperlukan pertimbangan mengenai manfaat dan risiko penggunaan metamizole.   Agranulocytosis is a rare but potentially fatal condition that can lead to death if not promptly and appropriately managed. The incidence of agranulocytosis is estimated at 6.2 cases per million population per year. Drug-induced agranulocytosis can be triggered by the use of the analgesic and antipyretic agent metamizole, which remains widely accessible in Indonesia. This article aims to present findings related to agranulocytosis induced by metamizole. This literature review was conducted through article searches in the PubMed and Google Scholar databases. Based on the reviewed literature, several risk factors influencing the occurrence of agranulocytosis include female gender, older age, viral infections, and prolonged duration of metamizole use. Therefore, careful consideration of the benefits and risks of metamizole use is essential in clinical practice.   Submitted: 24-01-2025, Revised: 19-05-2025, Accepted: 26-05-2025, Published regularly: June 202

Mekanisme Pengaturan Dan Perencanaan Pembangunan Melalui Penggunan Ecobrick Dalam Pembangunan Infrastruktur Guna Mewujudkan Pembangunan Berkelanjutan

Nowadays, the accumulation of waste has become a major environmental problem in the social dynamics of Indonesian society. The issue of waste pollution, originating from industrial activities or household activities, has become a common problem. Therefore, a waste management mechanism is needed to support sustainable development for both society and the environment. This can be realized through the regulation and planning of infrastructure development using ecobricks. The implementation of ecobricks aligns with the government's sustainable development goals outlined in its planning system. The concept of ecobricks is a recycling mechanism that transforms waste into environmentally friendly bricks, optimally supporting sustainable development in society. To ensure the concrete implementation of this mechanism, this paper employs normative juridical research methods with a legislative and conceptual approach. Based on our research and findings, the implementation of ecobricks will involve collaboration between the government and the private sector, creating new job opportunities and providing livelihoods for the community. Moreover, the ecobrick mechanism will engage various environmental communities to foster social habits related to waste management. Thus, the ecobrick mechanism can address waste problems in Indonesia from upstream to downstream, effectively achieving sustainable development in the country. &nbsp

Perbandingan Hukum Jaminan Fidusia Antara Indonesia dan Belanda Pasca Putusan Mahkamah Konstitusi Nomor 18/PUU-XVII/2019

The Constititional Court Decision Number 18/PUU-XVII/2019 significantly changed the execution mechanism of fiduciary guarantess in Indonesia. Previously, creditors holding a Fiduciary Guarantee Certificate could directly execute the guarantee without a court ruling.  Nevertheless, after the ruling, enforcement may proceed solely when the guaranteed asset is handed over willingly as a result of the debtor’s acceptance of their noncompliance. Otherwise, the creditor must seek court approval. This shift creates legal uncertainty and weakens the creditor’s legal standing. This paper addresses two main issues: (1) What are the impacts of the Constitutional Court Decision Number 18/PUU-XVII/2019 in conjuction with Decision Number 2/PUU-XIX/2021 on creditor protection in fiduciary guarantees ? And (2) How does the post-decision guarantee system in Indonesia compare to the Dutch legal system, particularly in terms of creditor protection and execution procedures? The study examnines how the Constitutional Court’s rulling affects vreditors’ right while also considering the Dutch non-possessory (silent pledge) as a potential reference for legal reform. Since 1992, the Netherlands has replaced fiduciary guarantees with the silent pledge, a system that ensures creditor priority without requiring court involvement and offers stronger legal certainty. This model may serve as a viable solution to improve the fairness and effectiveness of fiduciary guarantee enforcement in Indonesia

HUMAN RESOURCE CAPACITY BUILDING TOWARDS TECHNOLOGY USED FOR BUSINESS SUSTAINABILTY IN THE NEW NORMAL

There are many changes in the business organizations’ perspective and the way of doing the job to achieve the goals of business organization after the Covid-19 pandemic.   So, this study aims to find out what problems that may occur in business organization. In addition, it is also important to know from the organization side’s regarding the goals achievement by the role of the employees. Whether the employees are still indeed needed or any other things needed to be added to match with the target of business organization.  Another thing that should also be put into consideration is the usage of technology after the pandemic - that could be the only solutions for business organization. The method used here was descriptive qualitative, and the data were taken by the questionnaire and some interviews in a specific manufacture national company in East Java. The result of findings showed the following. After the pandemic, it can be concludes as the usage of technology and applications are beneficial, even though there is some refusal from the employees, but with the assistance and training, the problem is solved; in addition, the production process can run smoothly and the goal of the production can be achieved

Dari Akses ke Aksi: Mendorong Kontribusi Psikologi Indonesia Melalui APA PsycTests®

The renewed memorandum of understanding (MoU) between Himpunan Psikologi Indonesia (HIMPSI; Indonesian Psychological Association) and the American Psychological Association (APA), originally signed in 2020 and updated in 2025, marks a significant opportunity for Indonesian psychology to expand its contribution on the global stage. This editorial highlights the underrepresentation of Indonesian-language psychological assessments in the APA PsycTests® database and identifies structural barriers, such as the absence of a standardized national documentation system. By showcasing the vast potential of locally developed and adapted psychological tools, this article proposes concrete strategies to foster active participation from Indonesia and other underrepresented communities in developing evidence-based and contextually relevant psychological science. Proposed strategies include empowering individual researchers to submit locally developed or adapted instruments, encouraging institutions and journals to adopt systematic documentation and reporting standards, and establishing a national task force led by professional associations and consortia to coordinate the registration and certification of psychological tests for inclusion in APA PsycTests®. This editorial serves as an open invitation to join a global dialogue in which psychological science is enriched by diverse voices, cultural contexts, and lived experiences from across the world.Pembaruan nota kesepahaman (memorandum of understanding [MoU]) antara Himpunan Psikologi Indonesia (HIMPSI) dan American Psychological Association (APA), yang awalnya ditandatangani pada tahun 2020 dan diperbarui pada 2025, menjadi peluang penting bagi psikologi Indonesia untuk memperluas kontribusinya di tingkat global. Editorial ini menyoroti rendahnya representasi alat ukur berbahasa Indonesia dalam pangkalan data APA PsycTests® dan mengidentifikasi hambatan struktural seperti tidak adanya sistem dokumentasi nasional yang terstandar. Dengan menyoroti potensi besar dari adaptasi dan pengembangan alat ukur lokal, artikel ini mengusulkan strategi konkret untuk mendorong partisipasi aktif Indonesia dan komunitas yang kurang terwakili lainnya dalam pengembangan psikologi berbasis bukti dan kontekstual. Strategi yang diusulkan mencakup pemberdayaan peneliti individu untuk mengajukan alat ukur yang dikembangkan atau diadaptasi secara lokal, mendorong institusi dan jurnal ilmiah untuk menerapkan dokumentasi dan pelaporan sistematis, serta pembentukan gugus tugas nasional yang dipimpin oleh asosiasi profesi dan konsorsium guna mengoordinasikan registrasi dan sertifikasi alat ukur psikologi untuk diindeks dalam APA PsycTests®. Artikel editorial ini merupakan undangan terbuka untuk bergabung dalam dialog global, ketika ilmu psikologi diperkaya oleh keberagaman suara, konteks budaya, dan pengalaman manusia dari berbagai penjuru dunia

Nano Influencers And Social Factors As Drivers Of Hedonic Consumption Among Generation Z In Indonesia's Social Commerce

Purpose: This study seeks to shed light on the often-overlooked role of nano influencers in shaping hedonic consumption among Generation Z (Gen-Z) in Indonesia’s rapidly evolving social commerce landscape. While much attention has been given to macro influencers, our research suggests that smaller, more trusted voices may hold the key to authentic consumer engagement. Method: A cross-sectional survey of 200 Gen-Z consumers was conducted, utilizing Structural Equation Modeling (SEM) via Smart PLS to analyze the influence of nano influencers, reference groups, and communities on hedonic consumption. The research framework focuses on the social dynamics of peer validation over family influence. Result: The findings indicate that nano influencers significantly enhance the influence of peer groups on Gen-Z’s hedonic consumption, while family influence appears less relevant. This result points to a shift in consumer behavior, where peer-driven validation is dominant. Marketers are encouraged to reconsider their strategies, placing greater emphasis on nano influencers for more genuine connections in the social commerce era

Nutritional and Sensory Profile of Conventional, Gluten-Free, and Plant-Based Cookies

Abstract—Amid the growing consumer demand for healthier and more sustainable food options, gluten-free and plant-based cookies have emerged as key alternatives to conventional products. This review provides a comparative analysis of the composition, nutrition, and sensory acceptance of these three cookie types to identify challenges and opportunities for innovation. Key findings indicate that while alternative cookies address specific dietary needs, major challenges lie in replicating texture and achieving nutritional balance. Critically, this review highlights the unique contribution of utilizing local composite flours such as gadung tuber, brown rice, and moringa leaves as a proven solution to significantly enhance both nutritional value and textural quality. The practical implication is that future cookie formulation innovation relies heavily on leveraging local, functional ingredients to create products that are not only nutritionally superior but also widely accepted by consumers. Keywords: cookies, alternative flours, functional foods, consumer behavior, nutritional profile, sustainability   Abstrak—Seiring meningkatnya permintaan konsumen akan pilihan makanan yang lebih sehat dan berkelanjutan, kue kering bebas gluten dan berbasis nabati telah muncul sebagai alternatif utama dari produk konvensional. Review ini menyajikan analisis komparatif mengenai komposisi, nutrisi, dan penerimaan sensoris dari ketiga jenis kue kering tersebut untuk mengidentifikasi tantangan dan peluang inovasi. Temuan utama menunjukkan bahwa meskipun kue kering alternatif mengatasi kebutuhan diet spesifik, tantangan utama terletak pada replikasi tekstur dan keseimbangan nutrisi. Secara kritis, review ini menyoroti kontribusi unik dari pemanfaatan tepung komposit lokal seperti umbi gadung, beras merah, dan daun kelor sebagai solusi yang terbukti efektif untuk meningkatkan nilai gizi dan kualitas tekstur secara signifikan. Implikasi praktisnya adalah bahwa inovasi formulasi cookies di masa depan sangat bergantung pada pemanfaatan bahan fungsional lokal untuk menciptakan produk yang tidak hanya unggul secara nutrisi tetapi juga dapat diterima secara luas oleh konsumen. Kata kunci: keberlanjutan, kue kering, pangan fungsional, perilaku konsumen, profil nutrisi, tepung alternati

PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2024

Indonesian textile companies face significant challenges in maintaining their financial stability, especially considering economic changes and strong competition in the market. One of the main risks is financial distress, which is a state when a company begins to experience financial pressure that can lead to bankruptcy. The purpose of this study is to determine how financial ratios such as Liquidity (Current Ratio), Profitability (Return on Asset), Solvency (Debt to Equity Ratio), and Sales Growth impact Financial Distress in textile companies listed on the Indonesia Stock Exchange from 2020 - 2024. The data used for this study came from the annual financial statements of eight sample textile companies. A quantitative approach, multiple linear regression method, was used. The results of this study indicate that the liquidity and solvency ratios have a significant effect on financial distress partially, the four factors simultaneously affect financial distress. These results can help company management make the right financial decisions to continue operating in the future

A PRACTICAL APPROACH TO VISUAL DESIGN AND CONTENT MODIFICATION FOR A STUDENT EXCHANGE GUIDEBOOK

This study examines the challenges faced by the Office of University X in promoting student exchange programs due to its ineffective guidebook. Using a descriptive method, data were collected through an online questionnaire (N=20 students), informal interviews with staff and students, document analysis, and library research. The small sample size resulted from a short data collection period (two to three weeks) and the heavy academic workload of senior students. Findings revealed weaknesses in the previous guidebook, including a plain monochrome design, lack of visuals, text-heavy content, and limited distribution. Consequently, only 40% of respondents were aware of the program, although 85% expressed interest. Guided by Cognitive Load Theory and Mayer’s Multimedia Learning Principles, the redesign applied evidence-based improvements: (1) mobile-first responsive layout, (2) high-contrast color and clear typography, (3) infographics and icons to aid comprehension, (4) concise, chunked content with bullet points, and (5) interactive elements such as clickable links and QR codes. Post-assessment results indicated strong positive responses: 80% of students found the new guidebook more engaging, 70% appreciated its visual appeal, and 100% agreed that infographics clarified complex information. Moreover, 80% reported increased motivation to join exchange programs after viewing the redesigned version. The study proposes three strategies for continued effectiveness: (1) active online distribution via portals and social media,  (2) biannual updates with new data and testimonials, and (3) development of interactive tools such as chatbots or virtual info sessions. Strategic design improvements can thus enhance educational resources and reduce administrative burdens