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Efektivitas Whistleblowing Dalam Fraud Detection: Pilar Transparansi Atau Risiko Retaliasi?
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published...
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Optimalisasi Keuntungan Penjualan Produk UMKM ‘Batagor Bandung Tarakan’ Dengan Metode Simpleks dan POM-QM
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization pro...
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Dried noodles substitute tempeh flour and mocaf flour (modified cassava flour) with different percentages of cow's milk: Mi kering subtitusi tepung tempe dan mocaf (modified cassava flour) dengan perbedaan persentase susu sapi
Agrobioteknologi
Vol 2
, No 1
(2025)
Dry noodles are noodles that are marketed in dry form. This noodle, which is also called egg noodle, has a low water content, only about 13%. Made from eggs and wheat flour, Dried noodles are processed by drying in an oven or drying in the sun to dry before being packaged and marketed. Tempeh has the potential to be used as raw material for noodles because it has a high protein content. Tempe is first processed into flour so that it becomes tempeh flour which will be used for making dry noodles....
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Kontribusi Big Data Analytics dalam Proses Audit Terhadap Audit Delay dan Kualitas Audit
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection,...
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Pengaruh Diskon dan Cashback terhadap Keputusan Pembelian Konsumen di E-Commerce (Studi kasus shopee)
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
This study aims to analyze the effect of discounts and cashback on consumer purchasing decisions on the Shopee e-commerce platform. Using a quantitative approach, data were collected through questionnaires distributed to 100 respondents who are active Shopee users. The results of the analysis show that discounts have a positive and significant effect on purchasing decisions, where consumers tend to be more interested in shopping when offered attractive discounts. In addition, cashback programs h...
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EDUCATION ON REDUCING MENSTRUAL PAIN IN ADOLESCENTS WITH THE INTEGRATION OF HOLISTIC CARE AND LOCAL WISDOM
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 2
, No 1
(2025)
Dysmenorrhea or menstrual pain is a health complaint that is often experienced by adolescent girls in Indonesia. According to WHO, around 50-90% of adolescents experience menstrual pain that can hinder their learning and social activities. Although the intensity of the pain varies, this condition is often considered normal and receives little attention, even though it has an impact on the quality of life of adolescents. One way to overcome this complaint is through education, with a lecture meth...
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Integrating Hybrid Statistical and Unsupervised LSTM-Guided Feature Extraction for Breast Cancer Detection
Setiadi, De Rosal Ignatius Moses
; Ojugo, Arnold Adimabua
; Pribadi, Octara
; Kartikadarma , Etika
; Setyoko, Bimo Haryo
; Widiono, Suyud
; Robet, Robet
; Aghaunor, Tabitha Chukwudi
; Ugbotu, Eferhire Valentine
Journal of Computing Theories and Applications
Vol 2
, No 4
(2025)
Breast cancer is the most prevalent cancer among women worldwide, requiring early and accurate diagnosis to reduce mortality. This study proposes a hybrid classification pipeline that integrates Hybrid Statistical Feature Selection (HSFS) with unsupervised LSTM-guided feature extraction for breast cancer detection using the Wisconsin Diagnostic Breast Cancer (WDBC) dataset. Initially, 20 features were selected using HSFS based on Mutual Information, Chi-square, and Pearson Correlation. To addres...
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Pengaruh dari Kualitas Layanan dan Presepsi Harga Terhadap Loyalitas Pelanggan dengan Kepuasan Pelanggan Sebagai Variabel Mediasi : Study Kasus pada Coffee Shop Bajawa di Bekasi
DHARMA EKONOMI
Vol 32
, No 1
(2025)
This study highlights Bajawa Coffee Shop in Bekasi as the main subject in examining the factors that influence customer loyalty. This study aims to analyze the effect of service quality and price perception on customer loyalty, with customer satisfaction as a mediating variable. Service quality refers to the extent to which the service provided is able to meet customer expectations, while price perception is the customer's assessment of the economic value of the product or service received, whic...
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Cross-Sector Collaboration and Technology: Key to Optimizing Regional Finance for Equitable Development in Indonesia
DHARMA EKONOMI
Vol 32
, No 1
(2025)
Local financial management in Indonesia still faces significant challenges, such as budget inefficiencies, high dependence on central funds, and lack of locally generated revenue (PAD), which exacerbates development inequality, especially in underdeveloped regions such as Papua. This research highlights the importance of cross-sector collaboration and technology utilization for the optimization of local finance to achieve sustainable development equity. Collaboration between central and local go...
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Design and Construction of Infusion Channel Monitoring Device with Data Logger Spreadsheet and Telegram Notification: Rancang Bangun Alat Monitoring Channel Infus dengan Data Logger Spreadsheet dan Notifikasi Telegram
RADIANT: Journal of Applied, Social, and Education Studies
Vol 6
, No 1
(2025)
Infusion channel monitoring is the process of observing and measuring the flow of infusion fluids entering a patient's body. This is crucial to ensure the patient receives the correct dose of medication and to prevent overdosing or underdosing. This research aims to design and develop an infusion channel monitoring tool with a data logger spreadsheet and Telegram notifications. The tool uses an HX711 sensor and an ESP32 microcontroller to measure the weight of the infusion fluid, then sends the...
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