Exploring Gender Roles in Mobile Legends: A Study of Women's Involvement in Online Games

This study aims to explore women's involvement in the game Mobile Legends: Bang Bang (MLBB) from the perspective of their subjective experiences. Using a qualitative phenomenological approach, this study involved eight female informants who actively play MLBB and have social experiences within the gaming community. The results show that women play four main roles: as active and strategic players, recipients of gender pressure, agents of resistance and adaptation, and representative symbols within the community. Despite facing various forms of discrimination and symbolic violence, the informants are able to navigate these challenges through contextual strategies of resistance and adaptation. These findings support theories of social construction and gender performativity and emphasize the importance of digital space as an arena for negotiating gender identity

Public Perception of Corporate Social Responsbility (CSR) at the Hadji Kalla Foundation Through a Netnography Approach

This study aims to analyze public perception of Corporate Social Responsibility (CSR) programs run by the Hadji Kalla Foundation through a netnography approach. The netnography approach is used to observe public interaction with the Hadji Kalla Foundation's CSR content uploaded through social media and other digital platforms. The research method used is descriptive qualitative with data collection through digital observation and analysis of netizen comments on CSR-related content. The results of the study indicate that public perception of the Hadji Kalla Foundation's CSR programs is very positive, especially in the fields of education, health, economic empowerment, and social assistance. Most of the community interactions are in the form of comments expressing gratitude, appreciation, and high interest in the programs being run. In addition, this study found that the use of social media as a means of CSR communication has an important role in building a positive image of the foundation. Based on these findings, the Hadji Kalla Foundation is advised to continue developing CSR programs that focus on community empowerment and strengthening digital communication to increase community involvement

The Failures of Us-Mexico Immigration and Border Policies Under the Donald Trump Administration

The migration problem is already at an urgent stage for a country's national security. The United States has felt the impact of the migration phenomenon changing from positive to negative. Donald Trump as President initiated a policy of building a border wall based on America First by prioritizing national security to realize national interests. This study aims to determine how Donald Trump implemented the immigration policy. Furthermore, whether the policy can be implemented successfully or facing failures depends on the implementation. Through Executive Order 13767, the containment of legal and illegal immigrants and the spread of drugs in the United States. This study uses qualitative methods. Data collection in the form of library research. With analysis using the Van Metter and Van Horn policy implementation method. Which then resulted in the policy being considered unsuccessful. Because Trump's policy stopped in the middle of the road and did not continue with the next President, only negative impacts emerged due to Trump's border wall construction policy. &nbsp

Analysis and Evaluation of Safety Culture Performance in Drilling Activities at PT XYZ Upper Mile Gas South Sumatera Through Implementation of Occupational Safety Observation (PEKA)

PT XYZ as one of the drilling companies engaged in the upstream oil and gas industry has developed a PEKA (Occupational Safety Observation) system which is used to monitor the risk of work accidents. This study aims to analyze the performance of safety culture in drilling activities at PT XYZ through the level of PEKA implementation using multiple linear regression analysis. The results of this study indicate that unsafe conditions are more dominant than unsafe actions at PT. XYZ in the period 2022 to 2024. The anomaly of unsafe actions compared to unsafe conditions at PT. XYZ is suspected to be due to biased observations or reporting. However, in general, the performance of safety culture in drilling activities at PT. XYZ upstream oil and gas in South Sumatra as measured through the implementation of PEKA has been running quite well. This is indicated by the results of multiple linear regression analysis which are significant simultaneously and partially and the level of safety culture of each variable which is at the pro-active level

Budget Gaming: When Accountants Become the Main Players

budget gaming conducted by accountants. Budget gaming is suspected to occur due to the lack of transparency in achieving budget targets. Public trust plays a major role in the sustainability of the accounting profession.This study uses a quantitative approach with a quota sampling method to collect data from 85 respondents, consisting of government and private accountants in Bali. Data were obtained through a 5-point Likert scale-based questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study indicate that performance pressure and performance evaluation systems have a significant influence on budget gaming, while perceptions of procedural justice do not show a significant influence. The ethics of the accounting profession are also unable to moderate the relationship between independent and dependent variables.This study provides a real contribution to organizational management by suggesting improvements to the performance evaluation system to be fairer and more comprehensive and wiser management of work pressure through realistic targets and support for employees. This study also enriches the literature on budget gaming behavior, especially in the context of work culture and the economy of tourism areas. By focusing on the role of accountants, this study provides strategic insights for the development of more transparent and accountable budgeting policies

Managing Environmental Challenges Using Environmental Management Accounting: A Case of Food Manufacturing Companies in Gauteng Province of South Africa

Substantial resources have been lost and human and societal wellbeing endangered due to the environmental challenges/impacts in the food and beverage manufacturing companies in Gauteng. The focus of this paper therefore, is to establish the potential environmental problems/impacts prevalent in food and beverage companies and to determine how environmental management accounting physical and monetary systems can address these problems. Quantitative techniques were utilized to collect numerical, non-numerical and unstructured data through analytical contacts and qualitative data was collected via annual reports, processes and policies in place in food and beverage companies of Gauteng listed in Johannesburg Stock Exchange subscribing to Socially Responsibility Investment index and ISO 14000.  Documents analysis, was used to validate the literature and the data from questionnaire. Data was analysed statistically by employing a computer package called Stata V15 software and summarised in the form of absolute and relative frequencies. Cronbach's alpha tested for internal validity/consistency and reliability. The findings revealed environmental challenges/impacts like input-output balance, pollution, waste and emission generations, recycling of material and environmental costs at Gauteng food manufacturing companies of South Africa. Managerial implication is that these challenges/impacts could be prevented/reduced via full/proper application of environmental management accounting systems at source. The study thus, presents environmental management accounting to literature as a system/model for achieving strategic advantages, environmental and financial sustainability via capacity to monitor and manage the consumption and flow of energy, water, material and waste more accurately in food manufacturing companies or other industrial sectors in South Africa or the world. &nbsp

The Role of Environmental Accounting in Preserving Cultural Heritage: A Case Study in Tenganan Pegringsingan Village, Bali, Indonesia

This study explores the role of environmental accounting in preserving cultural heritage, focusing on Tenganan Pegringsingan Village, Bali, Indonesia. This village is known for its unique traditions and culture, which are threatened by modernization and the exploitation of natural resources. Environmental accounting, which integrates economic, social, and environmental aspects, is expected to make a significant contribution to resource management and local cultural preservation. The research method used is a qualitative approach with data collection through in-depth interviews, participant observation, and document analysis. The results of the study indicate that the application of environmental accounting not only increases public awareness of the importance of cultural preservation but also encourages active participation in sustainable natural resource management. In addition, environmental accounting plays a role in creating transparency and accountability in resource use, which in turn strengthens the cultural identity of the community. This study contributes to the understanding of how environmental accounting can be a strategic tool in efforts to preserve cultural heritage, as well as providing recommendations for policymakers to integrate environmental accounting practices in cultural and environmental management in tourist areas

The Impact of Internal Audit in the Case of PT. Xyz Bandung Regency on the Effectiveness of Internal Control

.To ensure that the company's internal control operates effectively to achieve organizational goals, an internal audit is essential. The number of layoffs, the prevalence of defective goods that cause a decrease in orders, and the misuse of checking accounts by directors for personal gain are just a few of the problems found based on data from PT. XYZ Bandung Regency in 2021 to 2024. This shows how important internal audit is in strengthening internal control of the business. The direction of the author's article is aimed at finding the success of XYZ's internal control in Bandung Regency as determined by the internal audit of PT. The methodology used in the author's article combines a descriptive approach with purposive sampling. The author's article group consists of sixty-three people from PT. 166 XYZ employees. The data were analyzed using a simple straight-line data analysis technique with a maximum control level of 5%, assisted by SPSS version 23. This article shows that the effectiveness of internal control is significantly influenced by internal audit. Internal audit increases the effectiveness of internal control by 71.9%. Therefore, effective internal audit practices can improve internal control and reduce the possibility of losses caused by weaknesses in the control system

The Impact of Audit Findings on Regional Losses in Local Governments of Regencies/Cities in Central Sulawesi Province

This study aims to analyze the impact of audit findings on regional losses in the local governments of regencies/cities in Central Sulawesi Province. Employing a quantitative approach, the study utilizes secondary data from the Audit Results and Audit Results Summary provided by the Supreme Audit Board of the Republic of Indonesia. The research covers 13 regencies/cities in Central Sulawesi Province over the period from 2021 to 2023. To test hypotheses and evaluate the strength of relationships between variables, the study uses Partial Least Squares Structural Equation Modeling (SEM-PLS) analysis with WarpPLS 7.0 software. The findings reveal a positive and significant relationship between audit findings and regional losses, with a substantial coefficient value. These results suggest that an increase in audit findings correlates with higher regional losses. Therefore, local governments in Central Sulawesi Province should prioritize policies that promote legal compliance and strengthen internal control systems to minimize the risk of regional financial losses

The Role of Intrinsic Motivation as a Mediating Influence of Organizational Culture and Self-Efficacy on Employee Productivity at PT Jasa Raharja Bali Branch in Denpasar

Human resources (HR) plays a strategic role in achieving company goals, especially in the public service sector, such as PT Jasa Raharja. This study analyzes the influence of organizational culture and self-efficacy on productivity and intrinsic motivation, with a population of all PT Jasa Raharja Bali Branch employees in Denpasar. The sample used was a saturated sample of 51 respondents. The data collection method is a questionnaire. The analysis technique used to answer the hypothesis is inferential analysis using Partial Least Square (PLS). The results of the study indicate that organizational culture does not have a significant effect on employee productivity and intrinsic motivation. On the contrary, self-efficacy has a significant positive effect on both. Intrinsic motivation also has a positive effect on productivity but is only able to mediate the relationship between self-efficacy and productivity, not between organizational culture and productivity. Based on the Theory of Reasoned Action (TRA), individual behavior is influenced by subjective attitudes and norms. Although the organizational culture at PT Jasa Raharja Bali is quite good, its impact on productivity has not been felt because employee attitudes are not positive enough and social pressure to implement them is weak. On the other hand, self-efficacy and intrinsic motivation are closely related to these attitudes and norms. Employee self-confidence in completing tasks can strengthen positive attitudes and increase work motivation