This research attempts to analyze and discover the conceptual framework of CSR in Indonesia by studying CSR in Vietnam. Since 2007, Indonesia has been the first country in the world to pass legislation governing CSR performance. CSR is mandated and regulated in Indonesia by many laws, including legislation...

BUMDes are always faced with the potential risk of failure that may arise in the future. In an effort to minimize existing risks, BUMDes needs to implement an effective and comprehensive internal control and have competence of human resources. In 2021 the number of BUMDes reaches 57.273 consists of 45.233...

This study aims to examine the direct effect of the characteristics of the Management Accounting System (SAM) on the performance of SMEs. Further, this study also examines the role of innovation as a mediating variable. This study’s sample consists of managers or finance departments from SMEs in Rembang...

The goal of this study is to gather empirical evidence that tax knowledge, MSME income levels, and tax rates can influence MSME taxpayer compliance in Rembang District during the Covid-19 pandemic. This is a quantitative study that employs primary data in the form of a questionnaire. The questions were...

The abstract must be short, interesting, simple, and easy to understand without trust is a key principle in building long-term successful relationships in the e-commerce context. With no physical interaction between buyers and sellers, how websites can gain the trust of buyers and fulfil promises made...

Technology developments and the impact of the COVID-19 pandemic have increasingly online business transactions. Consumers prefer simple and secure forms of payment by avoiding the use of cash. One form of payment that is increasingly in demand by consumers is mobile fintech payment. However, on the other...

This study seeks empirical data as to whether the audit opinion criteria have had a major influence on audit views on local government financial statements in Indonesia. Internal control system (ICS) deficiencies, noncompliance with laws and regulations, compliance with Government Accounting Standards...

This study aims to determine the learning methods in Mathematics subjects used during the covid-19 pandemic. This is important because of the need for information on various alternative learning media used during the COVID-19 pandemic. Various efforts have been made by the teacher so that mathematics...

As a smallest and closest system with clients with mental disorders, a family has function to be a caregiver. This function includes promotive, preventive, early detection, curative and rehabilitative efforts. This study aims to identify the family role as a caregiver in caring for clients with mental...

The concept of ownership of a condominium unit in the form of Ownership Rights to Flat Unit is ownership of units of individual building parts along with common parts, shared objects, and shared land. However, since the enactment of Flats Law, there have been efforts to incorporate the concept of strata...

Hypertension is increase in systolic blood pressure of 140 mmHg and diastolic blood pressure of 90 mmHg. Non-pharmacological therapy is one alternative that can be done in elderly with hypertension, namely yoga exercise because it can lower blood pressure. This study purpose was to analyse the effect...

The Indonesian government declared COVID-19 a national disaster on March 14, 2020. On October 31, 2020, there were 1,342 confirmed COVID -19 cases in Kebumen Regency: 3 people were confirmed to be referred, 162 people were isolated, 40 people were confirmed dead, and 1,062 people recovered. People are...

Early childhood development reaches its pinnacle in the first two years, both in terms of physical growth and intelligence. Meanwhile, a good nutritional status supports growth and plays a role in determining the success or failure of human resources improvement efforts. Complementary food as a method...

This research aims to do and review the legal certainty from the crime of illegal fishing and factors that affect the weakness of law enforcement for foreign vessels that carry out unlawful Fishing in Indonesian marine areas. The type of research used in this research is normative legal research. Normative...

This study aims to examine and analyse the effect of brand ambassadors and e-service quality on purchasing decisions on Tokopedia. Research design using questionnaire distribution to the BTS fanbase via social media with 192 samples. The sampling method in this research use probability sampling with...

To keep up with the need of education in the course of Covid-19 pandemic, the school have no choice but to habituate with the virtual learning process. Accordingly, they have to adjust the learning process, interaction, evaluation, teaching tools as well as the curriculum. In spite of the fact that the...

Discussing reading interest is not limited on the provision of literacy movements at school as reading interest is developed through habituation process since childhood. Therefore, the most effective habituation is started at home. Not many parents realize that parenting duty is to take care of children’s...

The Armed Conflict that occurred in Aceh Province between Indonesia and the Free Aceh Movement (Gerakan Aceh Merdeka/GAM) has lasted for almost 30 years (1976-2005) still remains an enormous humanitarian problem in particularly for the victims of the conflict and mostly civilians. Pursuant to victims...

Leadership is an activity in guiding a group in such a way that the group’s common goals are achieved. In the reality of social life, the role and function of a leader is very important in the success of any joint venture. This can be seen in various social institutions, whether political, economic,...

This study aims to analyze the regulation of CSR in Japan and explain the similarities and differences between the regulation and the mandatory-based Corporate Social and Environmental Responsibility (CSER) in Indonesia. The concept of Corporate Social Responsibility (CSR) has been known in Japan with...

Generation Z is close to information technology trends and have the behavior of easily switching to the use of a product/service. The research problem is whether the satisfaction of switching the use of payment methods to application-based transportation in Jakarta is formed by switching costs, intentions,...

Breastfeeding is an activity that a mother must do for her child. The correct way of breastfeeding is the process of breastfeeding by adjusting the position of the mother and baby so that they feel comfortable and the milk comes out smoothly and has good quality. The smoothness of the breastfeeding process...

The social solidarity that is designed in the ‘Aisyiyah organization, Muhammadiyah University of Ponorogo is an interesting matter to be studied, amid in of minimal collective awareness due to the COVID-19 pandemic, the purpose of this study is to analyse the solidarity model formed in the organization....

This study aims to evaluate the arrangement and position of the Organization of Political Party Wings in the Law No. 2 of 2011 on Amendments to Law No. 2 of 2008 Concerning Political Parties and to provide a model for improving the Organization of Political Party Wings in the future within the Indonesian...

Food safety needs to be a concern for all stakeholders, especially the existence of standards that guarantee the safety of consumers. Supervision is needed to prevent and act against perpetrators who do not comply with. Then the study to analyze the government’s supervision system for processed food...

Article 1321 of the Civil Code applies in a limited manner three forms of vitiated consent, namely mistake, duress and fraud. The consequence of vitiated consent is potential petition for the cancellation of agreement. The purpose of this research is to elaborate on the application of the normative provisions...

This research is aimed to device a way that is more maslahah in this world and hereafter without using Wasiat Wajibah that deviates from sharia, especially regarding adopted children of different religions and stepchildren who are not actually heirs. This is important because in the implementation of...

Many people have lost their jobs in challenging times due to the COVID-19 pandemic and need help to survive. On the contrary, people with excess funds are expected to be sensitive to social phenomena. This study intends to understand the strategy for collecting and distributing ZIS funds in Lazismu throughout...

Whistleblowing is an act of reporting by organizational participants about illegal, immoral practices done by colleagues or their superiors. None are willing to whistle blow due to the consequences behind it. Therefore, a whistleblowing system is applied to encourage the active role of all parties to...

Indonesia is one of the developing countries that occupy the third position in ASEAN and second in the South East Asian Nation Regional Organization region with the largest Maternal Mortality Rate and perinatal. All maternal deaths were 99% occurred in developing countries, one of which was Indonesia....

Audit judgment is the auditor’s consideration in assessing information at every audit process, including engagement, planning, field assignments, and audit reporting. Audit judgment is critical because the audit is conducted based on a sample. The accuracy of this audit judgment affects the quality of...

Public complaints regarding indications of corruption in government institutions have increased. These complaints responded by increasing fraud red flag knowledge. Hopefully, understanding procedures and technology to trace fraud and growing skepticism in internal auditors will enhance fraud detection...

The prevalence of smokers among traditional stone carving workers is high in Indonesia. As widely acknowledged, the long duration of smoking is known as a risk factor for diabetes. Smokers are often not aware of this effect, particularly in Indonesia. If left untreated, this will increase the prevalence...

Gabin is a name of traditional biscuits of Samarinda, East Kalimantan, Indonesia. This biscuit is one of Samarinda’s traditional snack which is also one of cultural heritage. Gabin is less famous than other kinds of snacks in Samarinda. The reason is on its unattractive packaging. Since the beginning,...

After Enron, auditors were required to detect fraud in financial statements. The new accountants do not care about the fraud phenomenon. These new, untrained accounting graduates face shrewd and manipulative fraud perpetrators. Lack of fraud detection skills has become a scathing criticism to accountants....

Auditor’s Supreme Audit Agency (BPK) expects corruption detection skills for professionalism reasons mentioned on Standard Pemeriksaan Keuangan Negara (SPKN) or State Audit Standards, and secure state finances from leaks of fraudulent behavior by state officials. Corruption is hard to detect due to being...

Entrepreneurship is an important economic driver by fostering an entrepreneurial spirit, which can be trusted as a solution to limited employment opportunities and poverty alleviation. Intrinsic Motivation is the key to the success of student in entrepreneurship. This study aims to explain the effect...

The purpose of this research is to determine whether online learning has a negative impact on communication between lecturers and students, whether online learning affects students’ productivity levels, and to evaluate and suggest ways to improve effective online communication between lecturers and students....

Efforts to understand disparities in growth achievements among the regions are still being made. The concentration no longer lies in the physical capital, human capital, and population growth, yet it lies in how productivity is affected by institutions and social infrastructures. This study was aimed...

All international agreements ratified by the Government of Indonesia and ratified by laws of ratification or ratification must be transformed into transformation laws so that they can be applied in court because judges are not bound by international agreements made by the Executive agency but by legal...

The purpose of this research is to determine the relationship between parenting self-efficacy and caregiver burden that occurs in the sandwich generation. This is quantitative research with Burden Scale used to determine the Family Caregivers short-version scale and Parenting Sense of Competence of 110...

Numerous studies demonstrate that financial performance has a significant impact on a company’s value. The progress of science, however, revealed that Good Corporate Governance tends to have a significant effect in the value of organizations whose financial performance is influential. This study’s objective...

Online learning during pandemic times is changing the way we communicate from face-to-face to virtual space. This makes the information conveyed reduced by technical and non-technical matters. So it is essential to understand the interaction of lecturers and students in interacting in a virtual space...

The Covid-19 pandemic has caused people’s routines to change to online food applications. Consumer needs to be guaranteed over unsafe food because consuming food will directly impact health. This research aims to examine: (i) regulation of consumer protection of online food application during COVID-19-...

Resty’s Manipulative Learning Model is the development of a game-based manipulative basic motion model with learning variations that have a gradual and fun level of difficulty for children and use simple tools/media that are easy to do from home through online instructions on Whatsapp Class groups. The...

Marketing innovation is often recognized as one of the most essential sources of long-term competitive advantage in an ever-changing environment, since it leads to better marketing tactics that help businesses survive and expand quicker. This research seeks proof of a link between three categories that...

The emergence of coronavirus disease (COVID-19) has now become an emergency and global health problem. Health services have been completely disrupted during the current COVID-19 pandemic and will continue even after they reach their peak. Contraceptive services, including sexual and reproductive health...

Students’ ability to receive information is low, and they have a boring learning experience. The best effort that can be made is to use appropriate learning strategies. A mind map is a fun strategy. Thinking activities involving both the right and left brain, as well as writing skills, are thought to...

According to the provisions of Article 26 Paragraph (4) letter d of Law No. 6 of 2014 concerning Villages, the village head has a role as enforcer of laws and regulations. This term is indeed somewhat blazed, moreover the rearm enforcer here seems to place the position of the Village Head as well as...

Coronavirus Disease 2019 (COVID-19) poses serious problems in the development of MSMEs, including Processed Fish MSMEs which are the leading sector in Rembang Regency. Problems that arise include the decline in sales, capital and distribution is hampered. This will lead to a decrease in the competitiveness...

The high number of MSEs in Indonesia is inextricably linked to the existing difficulties. Another effect of this pandemic is a shift in consumption patterns of products and services from offline to online, with a 15-20% increase in internet traffic. With the world's fourth biggest population and...

The pandemic of Covid-19 has caused limited social access, including activities in the world of sports. This difficult condition is classified as a new adaptation that must be faced by all people and sectors as well as the world of sports that involves athletes. So that the endurance of athletes is tested...

HIV infection has a complex impact on the sufferer: lowering the body’s resistance and the opportunistic infections that follow, psychological and social problems are experienced by people who are detected with HIV. Psychological distress, including low self-esteem, anxiety, fear, depression, and suicidal...

Along with the age of pregnancy followed by the enlarged uterus, the center of gravity will move towards the front so that pregnant women must adjust their standing position during pregnancy pregnant women depending on muscle strength, weight gain, joint relaxation properties, fatigue and posture before...

The process of implementing hybrid learning doesn’t run smoothly. Many obstacles were experienced in terms of the readiness of students, lecturers, and infrastructure. This study aims to analyze the readiness of implementing hybrid learning at Unisnu Jepara seen from 3 aspects, namely: student readiness,...

Stunting is one of the concerned nutritional problems in Indonesia and the world, with irreversible effect which caused of lack nutrition due to chronic manifestation of malnutrition with recurrent infections during the first 1000 days of a child’s life. One of the interrelated factors is the mother’s...

Cognition is the process of identifying, selecting, interpreting, filtering, and using information that makes sense. It encompasses a complex function concerning the domains of memory, executive, attention, perception, language, and psychomotor. Consequently, impaired cognitive function in adulthood...

A quality audit is an audit conducted by a competent and independent auditor. Competent auditor means having accounting, auditing, and information technology knowledge. Independent auditor means feeling free from conflicts of interest with any related party. Apart from competence and independence, many...

This study aims to examine the effect of Technological Literacy, Financial Literacy, and Financial Technology on MSME Financial Performance and the role of Financial Inclusion to moderate this relationship. The population in this study is 65 people. The data analysis used is Validity and Reliability,...

Previous studies found mixed result regarding the effect of knowledge on attitude toward vaccine, however there were significant findings regarding the effect of risk perception and confidence in vaccine on attitude. This study was conducted to examine the impact of knowledge on attitude toward Covid-19...

The purpose of this study was to reveal the existing learning assistance model in the refugee camps at the evacuation site of the eruption of Mount Merapi. The aspects of the model revealed are syntax, reaction principle, social system, support system, instructional impact, and accompaniment impact....

Understanding financial operations originates with the household. Prior to actually accessing and participating in the market and financial system, critical decisions are made using this source. Finance is still a very specialized field in its existing iteration. Households’ function in the financial...

This study focuses on positive discipline as a parenting strategy. We chose this strategy because previous methods of child discipline were often harmful to both caregiver and child. Discipline used in children often deviates from child abuse, discipline used by caregivers often fails to work and adds...

Arbitration is an alternative dispute resolution that is of interest to business actors. At the international level, foreign arbitration is known as the choice of settlement of cases by the parties based on the agreement agreed in the contract. It becomes a legal issue when the implementation of a foreign...

Magelang Regency is one of the areas prone to disasters. Disasters that often occur in this area are the eruption of Mount Merapi, cold lava floods, landslides, and strong winds. The Regional Disaster Management Agency (BPBD) of Magelang Regency is an institution that has an important role in anticipating...

This paper looks further at the opportunities for political da‘wah in Muhammadiyah organizations in the regions. This paper is an idea that is summarized from some of the literature and observational studies that have been carried out by the author. Furthermore, the data that has been obtained is verified...

This study intends to describe the interns’ experiences of educational internships during pandemic in a public high school. It also aims to reveal intern responses to the use of technology in preparing learning interactions. This research was conducted in one of the public high schools in Purworejo....

Due to development in Indonesia, the requirement of land is increasing while the availability of land is limited. The solution is to establish a Land Banking to ensure the availability of land that can be allocated for future use. This research aims to analyze the establishment of a Land Banking and...

Nowadays, risky Abortion became a global health problem, whereas it is often overlooked not only by the public but also by the health officer. This is explanatory research using the survey method with the cross-sectional approach. The sample in this study was 50 commercial sex workers. The Data analysed...

This study’s objective is to examine the relationship between social media marketing activities, user trust, and user satisfaction. Everyone in Palopo City is a leader or stakeholder in Micro, Small, and Medium-Sized Businesses (SMEs). This study’s sample was selected using a non-probability sampling...

The Ideal Self Concept is an idealized version of ourself created out of what we have learned from our life experiences, the demands of society, and what we admire in our role models. While self-image is a person’s assessment of his own body. In adolescents’ perceptions of their own bodies and goals...

Public Service rules state that an Ombudsman can settle a dispute involving public services. Since the decision has value as a suggestion, the Ombudsman’s findings are given as recommendations. Then, legal action may be taken according to the law. This study examines how the ombudsman’s recommendations...

This study aims to determine the public’s response, how the video can inspire and boost product branding on the market, and the most influential recommendations. This research methodology uses qualitative content analysis with data collection using the purposive sampling technique with reporting criteria...

This study aimed to examine and obtain empirical evidence regarding the effect of apparatus competence, information systems, legal audits, and internal control systems on the management of State -Owned Assets (a case study at the Technical Implementation Unit of the Regional Office of the Ministry of...

The revitalization of the Kota diamond village on the land of PT. KAI has a public open space concept in which there are various communal and recreational facilities, including mobile food trucks and suspension bridge water tours. The purpose of this research is a sustainable and smart city according...

Garbage is a consequence of life, which has often caused problems in many places. One way to overcome the waste problem is to provide TPS. One area in Indonesia that does not yet have TPS facilities is in Bima Regency, NTB Province. This study aims to 1) determine the location of TPS in Bima Regency...

The Pacitan District’s coastal area is a tourist destination and a settlement and pond land. Excessive groundwater extraction and land use might decrease groundwater levels, allowing seawater to seep (salinity). Salinity harms many elements of life, including health issues, reduced soil fertility, and...

Water is one of the essential factors in fulfilling human needs. The existence of water on earth is very abundant, but the quality doesn’t meet the standards. The system value of a Drinking Water Treatment Plant (DWTP) can be seen from 3 aspects, quality, quantity, and continuity of water produced. The...