Search

This study proposes an innovative solution for credit card fraud detection, utilizing a stacking ensemble of machine learning classifiers enhanced with sophisticated data resampling techniques. The model demonstrates exceptional performance, achieving an F1-score of 0.92, precision of 0.95, recall of 0.88, an AUPRC of 0.96, and a perfect ROC-AUC of 1.00. These results significantly outperform standalone models like XGBoost and Decision Tree, showcasing the strength of the proposed approach. The study addresses two critical challenges, class imbalance and overfitting, by employing K-means SMOTEENN to balance minority class representation while reducing synthetic data noise, thus lowering the risk of overfitting. Additionally, the stacking ensemble’s integration of diverse classifiers produces a generalized decision boundary, enhancing model robustness in real-world scenarios. This ensures a precise fraud detection mechanism without compromising sensitivity. Furthermore, the proposed model incorporates Explainable AI (XAI) techniques to enhance interpretability and trust. The study identifies key features driving model predictions by leveraging Local Interpretable Model-Agnostic Explanations (LIME), illustrating how base learners and the meta-learner contribute to the final decision. This transparency bolsters stakeholder confidence and provides actionable insights for financial institutions. Overall, the proposed approach marks a notable step in protecting financial transactions from fraud.

Abstract The high demand for the fashion industry currently results in the emergence of the fast fashion phenomenon, prompting consumers to spend more money on unnecessary clothing. This leads to excessive clothing production, which impacts pollution, waste, and emissions. The phenomenon of excessive fashion consumption and production can be mitigated by utilizing second-hand clothing products. Purchasing second-hand clothing products can be classified as part of mindful consumption behavior. The aim of this study is to examine the direct and indirect effects of Electronic Word of Mouth on mindful consumption behavior in the context of local second-hand clothing purchases. Additionally, this study also tests the mediating effects of consumer engagement and environmental attitudes. This research is quantitative in nature, employing data collection through questionnaires from local second-hand clothing consumers within the active workforce demographic (aged 18–59) in Indonesia, yielding 205 respondents. The data analysis technique used is structural equation modeling-partial least square (SEM-PLS). The research findings indicate a significant positive direct influence of Electronic Word of Mouth on environmental attitudes, consumer engagement, and mindful consumption behavior. Moreover, there is a notable positive direct influence between consumer engagement and mindful consumption behavior, while no significant influence is found in the relationship between environmental attitudes and mindful consumption behavior. Furthermore, the study confirms the mediating effect of consumer engagement between Electronic Word of Mouth and mindful consumption behavior but does not support a significant mediating effect of environmental attitudes on local second-hand clothing mindful consumption behavior.

The banking sector faces significant challenges in effectively promoting its products and services. While direct marketing has proven to be a potent tool for customer acquisition, it often leads to customer dissatisfaction, thereby tarnishing the bank's reputation. Leveraging Business Intelligence (BI) technology offers a strategic advantage by enabling the classification and analysis of customer data, particularly for time deposit customers. This study presents the development and optimization of an Ensemble Least Squares (ELS) algorithm to enhance the classification of potential deposit customers. The proposed Ensemble Least Squares Support Vector Machine (ELS-SVM) algorithm demonstrated superior performance compared to traditional SVM and LS-SVM methods. Notably, the ELS-SVM achieved an average performance improvement of 10.04% over standard Support Vector Machine (SVM) techniques.

Abstract This article is among the few focusing on halal young consumer behavior in Indonesia. The focus is to examine the topic of halal food product purchase intention. Here, we focus specifically on Muslim teenagers in Indonesia to explore whether they still hold on to the halal principle that most Muslims adhere to when consuming food. This research examine their halal awareness based on theory of planned behavior (TPB) theory and compare it to the previous publications so far. To reach this objective, we used quantitative methodology. Our data was acquired from 161 Indonesian young Muslim consumers. Furthermore, the variance-based structural equation modeling and Theory of Planned Behavior (TPB) research model were utilized. Our findings demonstrate that subjective norm and attitude are significant determinants of halal food buying intent. However, perceived behavioral control has not been established as a purchase intention component. Finally, this study provides additional research on halal consumer behavior, focusing on the empirical findings of young Indonesian consumers, especially seen from TPB perspective.

Penelitian ini adalah untuk mengembangkan media berbasis aplikasi canva dalam pembelajaran interaktif yang dapat meningkatkan kemampuan matematika numerasi pada peserta didik kelas V dengan cara yang valid dan efektif. Metode yang dimanfaatkan ialah Research and Development (RnD) model ADDIE yang berisi 5 cara meliputi analysis, design, development, implementation, and evaluation. Pendekatan ini menggabungkan metode kualitatif dan kuantitatif. Data kualitatif didapat saat wawancara dengan ahli materi dan ahli media, lalu data kuantitatif didapat saat validasi ahli materi, validasi ahli media, dan angket peserta didik kelas V dengan jumlah 31 orang agar menetukan kelayakan media. Perolehan validasi ahli materi yang rata-ratanya 93% pada “sangat layak” perolehan validasi ahli media yang rata-ratanya 90% pada “sangat layak” dan angket peserta didik mendapatkan rata-ratanya 89,5% pada “sangat layak”. Adapun Uji keefektifan didapatkan dari uji n-gain, perolehan uji rata-rata persentase n-gain pretest dan posttest diperoleh hasil 63,16% dapat dikategori “cukup efektif”. Kesimpulan di penelitian ini ialah pemanfaatan media pembelajaran interaktif berbasis canva sangat layak dan efektif saat meningkatkan kemampuan numerasi matematika peserta didik, lalu bisa dipakai menjadi rujukan belajar.

Penelitian ini dilatar belakangi oleh keadaan kelas yang masih dilakukan secara konvensional yang mana guru menggunakan metode ceramah sehingga kondisi kelas kurang aktif pada saat proses pembelajaran berlangsung yang menyebabkan kurangnya numerasi peserta didik. Dari permasalahan diatas, peneliti berinisiatif untuk mengembangkan sebuah media pembelajaran berbasis Educandy Match-Up untuk meningkatkan numerasi peserta didik. Keunggulan yang bisa didapatkan dari pengembangan media interaktif ini yaitu menciptakan suasana belajar yang lebih aktif sehingga memotivasi peserta didik untuk semangat dalam belajar khususnya pada mata pelajaran Mat\ematika. Tujuan penelitian ini adalah terdapatnya media interaktif berbasis Educandy Match-Up yang layak dengan kriteria valid dan efektif dalam meningkatkan numerasi untuk peserta didik kelas IV. Penelitian ini menggunakan ADDIE yang merupakan suatu model yang didalamnya mempresentasikan tahapan-tahapan secara sistematis. Sampel penelitian ini sebanyak tujuh puluh satu peserta didik kelas empat dari SDN Ciracas 06 dan SDN Cinangka 05. Kuesioner dan nilai post-test dari kelas kontrol dan eksperimen digunakan untuk mengumpulkan data. Hasil penelitian menunjukkan bahwa media interaktif berbasis Educandy Match-Up valid dengan persentase sebesar 90,48% diperoleh dari ahli materi dan 95,83% diperoleh dari ahli media, hasil respon peserta didik terhadap media pembelajaran memperoleh persentase sebesar 82,78%, dan hasil post test pada kelas kontrol mendapatkan skor persentase sebesar 75,45% dan pada kelas ekperimen mendapatkan skor persentase sebesar 81,48%. Pengembangan media interaktif berbasis Educandy Match-Up ini dinyatakan valid dan layak digunakan untuk meningkatkan numerasi peserta didik kelas IV pada materi pecahan.

Background: Educational games are increasingly recognized as effective teaching tools, especially in elementary education. This study focuses on the application of a treasure hunt game in teaching mathematics, specifically time measurement concepts, to second-grade students at SD Islam PB Soedirman, Cijantung, East Jakarta. Aim: The primary aim of this research was to assess the impact of the treasure hunt game on the improvement of mathematical learning outcomes among the students. Method: This research adopted a quantitative experimental approach with a Post-test Only Control Group design. The sample consisted of 50 second-grade students divided into two groups: an experimental group (2D) and a control group (2G), each with 25 students. The experimental group was taught using the treasure hunt game, while the control group did not receive any special intervention. Data collection was conducted through observation and objective testing with 13 multiple-choice questions that had been validated. Data analysis was performed using SPSS for testing validity and reliability, as well as for prerequisite and hypothesis testing. Results: The prerequisite test results indicated that the data were homogenous and valid. The hypothesis testing, conducted using a paired t-test, showed a significant value of 0.003 (p < 0.05), indicating a significant difference between the experimental and control groups. Conclusion: Based on the findings, it can be concluded that the treasure hunt game significantly influences the improvement of mathematical learning outcomes in time measurement for second-grade students. This suggests the effectiveness of game-based learning methods in the context of elementary mathematics education.

Introduction: The increasing number of the elderly is worrying. It is a concern in public health issues. The elderly have higher susceptibility to chronic diseases. Aims: To identify the factors affecting inpatient care utilization among the elderly population in Indonesia. Methods: Data from the 2014 Indonesian Family Life Survey were used, representing 83% of the Indonesian population. Additionally, Andersen’s theory of healthcare service utilization model was applied. This study applied a cross-sectional design. The sample consisted of 5,325 respondents 60 years in age or older. The chi-square test and multivariate analysis using a multiple logistic regression test were used to analyze the data. Result: This study found 222 of its respondents utilized inpatient care (4.2%). The characteristics that had a significant correlation with the utilization of inpatient care were women, middle-school education, high education, Sumatera region, urban area, health insurance ownership, low economy status, middle economy status, high economy status, very high economy status, sick perception, smoking habit and obesity. Conclusion: The most dominant predictor was the high economy status. The health-insured elderly are able to receive inpatient care without bearing the financial burden. The government should provide health insurance for the elderly in Indonesia.

Pembelajaran dikelas hanya menggunakan media buku paket tanpa adanya media penunjang lainnya pada pelajaran matematika akibatnya peserta didik menilai matematika itu sukar. Penelitian ini bertujuan guna mengembangkan media pembelajaran audio visual berbasis aplikasi canva pada pokok bahasan pecahan. Dalam penelitian ini metode yang digunakan berupa Research and Development (R&D) dengan model 5 tahapan ADDIE. Penelitian ini dilakukan di SDN Pakansari 02 dengan subjek penelitian kelas V dengan total 33 orang. Instrumen yang dipakai pada penelitian ini yaitu lembar validasi ahli serta lembar respon peserta didik. Hasil uji ahli media diperoleh sebesar 4,53260 dari 5, ahli materi 4,49122 dari 5 serta respon peserta didik 4,49393 dari 5. Sehingga, disimpulkan pengembangan media pembelajaran dikatakan “Valid” dan “Praktis”. Media pembelajaran layak diimplementasikan pada saat dikelas maupun secara sendiri oleh peserta didik.

This study aims to (1) determine the process of developing E-Student Worksheets products and (2) determine the quality and feasibility of E-Student Worksheets products in ethnomathematics-based flat geometry subjects. This study uses a research and development (R&D) approach, with the ADDIE development research model. This research was made by referring to previous studies. According to the preliminary study, there are still many teachers who experience problems in preparing technology-based learning media. In this study, validation tests were carried out by material experts and media experts as well as product feasibility tests by teachers and students. Data was collected by using interview and survey techniques by distributing questionnaires through GoogleForm. Analysis of the data used is a descriptive percentage. The results of the analysis show the following data; in the validation test by media experts, it was obtained 82.5% with the "Very Valid" criteria, in the validation test by material experts it was obtained 74.31% with the "Valid" criteria, in the product feasibility test by the SDN 08 Lubang Buaya teacher which was then obtained 87, 3% with the "Very Feasible" criteria and in the product feasibility test by students (small group) 80.36% obtained with the "Very Feasible" criteria and for students (large group) 84.82% obtained with the "Very Feasible" criteria. This research has contributed to improving mathematical literacy as well as educational interaction between students and teachers, especially during online learning.

The problem of commercial sexual exploitation of children is a serious problem and is not a new problem that has emerged recently. This crime has been happening for a long time and has been experienced by many countries, including Indonesia. For a long time, the Indonesian government has made various efforts to minimize the increase in the types of crimes that attack the future of children, such as by issuing several policies. However, day by day this crime is getting more and more victims. Moreover, with the development of an increasingly sophisticated era, this criminal activity is growing. With technological capabilities that facilitate the modus operandi of perpetrators, it certainly raises its own concerns in protecting children from sexual exploitation for commercial purposes. This research is a socio-legal research using secondary data consisting of primary, secondary and tertiary legal materials collected through the study of library materials then analyzed qualitatively and presented descriptively so as to obtain a detailed and systematic description of the description of the crime of commercial sexual exploitation of children. divided into several periods and the development of its handling in Indonesia.

The purpose of this paper is to provide the ethics and integrity disclosure in sustainability reporting of state-owned enterprises in Indonesia. The research method is content analysis, this method used symbol as coding from 22 Sustainability Report of state-owned enterprises listing in Indonesia Stock Exchange in 2017. The next step is recording the symbol or message systematically, then interpreting the results. The research findings show that all the companies in this research are commited to disclose ethics and integrity. The ethics values that is mostly disclosed is integrity, following by professionalism, excellent, costumers focus, responsibility, trust, honest, accountability, sincere and transparency. Since this research is qualitative research, it is recommended for the future research to expand the research by using quantitative research. Abstrak Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.

Abstrak – Revolusi Akuntan 4.0 Tujuan Utama – Penelitian ini bertujuan untuk menganalisis eksistensi akuntan di masa revolusi industri 4.0 dan bagaimana cara mereka beradaptasi. Metode – Penelitian ini menggunakan metode studi literatur untuk menjelaskan fenomena akuntansi pasca revolusi industri 4.0. Fenomena ini kemudian disintesis untuk merumuskan model strategi yang tepat dalam mempertahankan eksistensi akuntan. Temuan Utama - Hasil analisis memberikan gambaran terhadap adanya teknologi yang mampu menyelesaikan proses akuntansi. Hal ini menjadi dasar untuk dilakukannya sebuah revolusi akuntan 4.0. Revolusi ini merupakan proses restrukturisasi akuntansi yang bertumpu pada evolusi pendidikan akuntansi dan peningkatan profesionalisme akuntan. Implikasi Teori dan Kebijakan – Perubahan teknologi menggeser peran manusia di masa depan. Oleh karena itu perumusan revolusi akuntan 4.0 adalah sebuah strategi dalam menyongsong masa depan. Kebaruan Penelitian – Penelitian ini memberikan gagasan baru terhadap dunia akuntan dengan gerakan revolusi akuntan 4.0. Abstract – 4.0 Accountants Revolution Main Purpose - This study aims to analyze the existence of accountants during industrial revolution 4.0 and how they adapt. Method - This study uses a literature study method to explain the accounting phenomenon after the 4.0 industrial revolution. This phenomenon is then synthesized to formulate an appropriate strategy model in maintaining the existence of accountants. Main Findings - The analysis results provide an overview of the existence of technology that can complete accounting processes. This technology is the basis for carrying out an accountant revolution 4.0. This revolution is a process of accounting restructuring based on the evolution of accounting education and increasing the professionalism of accountants. Theory and Practical Implications - Technological changes will shift the role of humans in the future. Therefore, the formulation of the 4.0 accountants revolution is a strategy to evolve the future. Novelty - This study provides new ideas for the world of accountants with the 4.0 accountants revolution movement.

abstract PT.XYZ is a manufacturing drilling tools company where the assembly parts are supplied by the other companies. With 4% average percentage of not good (NG) from incoming assembly inspections in 2019 and the peak of 9,8% in April, the company needs to review its current suppliers. This research compares the result of the supplier selection using FAHP, TOPSIS and SMART methods to get the recommended suppliers. The three methods resulted the same suppliers with the highest value which is Supplier#3 and the three lowest values which are Supplier#4, Supplier#7 and Supplier#2 it is recommended to re-evaluation to improve their performance. This research compares the result of the supplier selection using FAHP, TOPSIS and SMART methods to get the recommended suppliers. The questionnaires were given to 12 subject matter experts. Using FAHP, TOPSIS and SMART methods to get the recommended suppliers..

Infrastructure is a standard of education considered and provided by every educational institution, because of complete facilities and infrastructure are a support for the learning process in an educational institution. Therefore, every educational institution must have feasible and useful in order to support the learning process. Effective learning is supported by complete facilities and infrastructure. Every school community should maintain and maintain existing facilities and infrastructure and also optimize the management to create durable school facilities and well maintained. The well service of these facilities and infrastructure is benefit to the school community, especially students in their learning. The main purpose of managing school facilities and infrastructure is to provide good and professional services in creating the effective and conducive school environment.

This study aims to understanding the spirituality meaning on HIV/AIDS Survivor. Subjects in this study is 1 HIV/AIDS survivors at the age of 15-30 years old. This study is a qualitative study. Data obtained by interview and observation. Results of this study show that religiousity has an influence to survivor’s acceptance. When subjects were diagnosed by the doctor, they felt depressed and unstable. They even thought that God is unfair. But after one or two months, some of the subject became more religious. They thought that the religion’s ritual had a good effect for their mental and spiritual health.

Terumbu karang memiliki keunikan diantara asosiasi atau komunitas lautan yang seluruhnya dibentuk oleh kegiatan biologis. Umumnya terdapat karang keras (hard coral) dan karang lunak (soft coral). Karang lunak (Octocorallia, Alcyonacea) merupakan hewan anggota Colenterata yang hidup di perairan dangkal tropis dan subtropis. Tujuan penelitian ini adalah untuk mengidentifikasi karang lunak, dan menganalisis persen tutupan terumbu karang pada daerah rataan dan daerah tubir di perairan Desa Pandanga, Kabupaten Pulau Morotai. Penelitian ini dilakukan pada bulan November - Desember 2019. Pengambilan data karang menggunakan metode LIT, dengan menetapkan 4 (empat) stasiun pengamatan masing-masing stasiun yang dibagi menjadi 2 (dua) daerah yaitu pada daerah tubir dan rataan. Setiap lifeform karang yang dilewati transek di dokumentasi dalam bentuk gambar yang selanjutnya akan diidentifikasi dan menghitung persentase tutupan karang lunak. Hasil penelitian menunjukan karang lunak yang ditemukan sebanyak 7 (tujuh) genus yaitu Sinularia, Isis, Cladiella, Lobophytum, Sarcophyton, Klyxum, dan Rumphella. Hasil analisis persen tutupan tertinggi untuk semua stasiun terdapat pada genus Sinularia (20,6%) di daerah tubir, sedangkan pada daerah rataan dengan persentase tertinggi terdapat pada genus Lobophytum (8,0%). SOFT CORAL COVERAGE IN PANDANGA VILLAGE WATERS, MOROTAI ISLAND REGENCY. Coral reefs are unique among oceanic associations or communities that are entirely formed by biological activities. Generally there are hard corals and soft corals. Soft corals Octocorallia, Alcyonacea) are members of the Colenterata that live in tropical and subtropical shallow waters. The aim of this study was to identify soft corals and analyze the percent cover of coral reefs in the flat areas and slope areas in the waters of Pandanga Village, Morotai Island Regency. This research was conducted in November - December 2019. The collection of coral data using the LIT method, by determine 4 (four) observation stations of each station which are divided into 2 (two) regions that in reef flat areas and reef slope areas. Each coral lifeform crossed by a transect is in the form of an image which will then be identified and calculate the percentage of soft coral cover. The results showed that there were 7 (seven) genera of soft corals Sinularia, Isis, Cladiella, Lobophytum, Sarcophyton, Klyxum, and Rumphella. The results of the highest percent cover analysis for all stations are in the genus Sinularia (20.6%) in the flat area, in reef flat areas the highest percentage in the genus Lobophytum (8.0%).

The state has an important task in developing and protecting the rights of children from all possibilities that will endanger the lives of children in the future. The birth of a law governing additional penalties in the form of chemical castration for perpetrators of sexual violence against children is a form of state commitment in optimizing the protection of children's rights. However, the implementation of this law does not exist yet, which hinders the enforcement of legal protection for children. This research is a normative legal research using secondary data consisting of secondary and tertiary primary legal materials collected through literature study then analyzed qualitatively and presented descriptively so as to obtain a detailed and systematic picture of the implementation of chemical castration execution of perpetrators of sexual violence against children in Indonesia. Children as victims of sexual violence and also perpetrators and even the community are entitled to get certainty about the implementation of chemical castration execution. So it is necessary to regulate the implementation of chemical castration execution to realize legal certainty while still looking at justice for victims as well as the use for perpetrators

Ekosistem lamun dihuni oleh banyak jenis invertebrata bentik, organisme demersal serta pelagis yang menetap maupun yang tinggal sementara di ekosistem lamun. Penelitian ini bertujuan untuk menganalisis kepadatan makrozoobentos dalam dua fase bulan yang berbeda dan mengetahui kontribusi setiap spesies makrozoobentos di setiap stasiun penelitian di padang lamun. Pengambilan sampel organisme makrozoobentos diambil di Pulau Panggang pada tiga stasiun pengamatan (barat, timur, dan selatan) dengan menggunakan transek quadrat 1 x 1 m dan corer sedimen dengan diameter 10 cm. Analisis data secara statistik, analisis data dilakukan dengan mencari tahu persentase kesamaan kontribusi spesies menggunakan uji SIMPER. Hasil penelitian ini menunjukkan bahwa macrozoobentos yang ditemukan untuk dua fase bulan bervariasi di setiap stasiun. Total makrozoobentos yang ditemukan selama dua fase bulan adalah 28 dan 11 spesies di stasiun barat, 24 dan 20 spesies di stasiun timur, dan 18 dan 24 spesies di stasiun selatan, masing-masing. Di ketiga stasiun, dua jenis spesies makrozoobentos tertinggi dan terendah selama dua fase bulan yaitu Cerithium salebrosum (283 ind/m2) dan Cerithium punctatum (169 ind/m2); dan Geotrochus multicarinatum (7 ind/m2). Selain itu, spesies makrozoobentos yang paling banyak di habitat lamun di seluruh stasiun adalah Cerithium salebrosum.

Students' ability in solving argumentation in mathematical induction and binomial theory is still lacking based on the results of the exam, so that evidence-based teaching materials are prepared. This study uses design research methods with the subject from 2nd semester students of the Mathematics Education Study Program. This research is a development research consisting of 6 stages: Identification of needs, Planning, Initial product development, Initial product testing, Product revision, Field trials so as to produce teaching materials. The results of the lecturer and student validation show that the teaching materials are valid and feasible to use with an average score of 45 and 45,9333. While the test of the effectiveness of teaching materials used using the t-test obtained results that ttest> ttable, 5.83 > 2.11 which means there is an increase in the average value of students before and after using teaching materials. With the increase in value, it indicates that the instructional materials prepared are effectively used.

ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi betapa budaya dapat menjadi alat diferensiasi bagi akuntan untuk mencapai keunggulan kompetitif. Hermeneutik digunakan sebagai alat analisis dalam penelitian untuk mencari nilai luhur yang terdapat dalam filosofi suatu budaya. Filosofi Sedulur Papat Kalimo Pancer (Jawa), Siri na Pacce (Bugis-Makassar), dan Tri Hita Karana (Bali) akan dieksplorasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa budaya lokal tersebut memiliki nilai luhur yang bila diinternalisasi dalam pendidikan Akuntansi, akan dapat membawa Akuntan Indonesia memiliki keunggulan kompetitif dalam persaingan global. Nilai-nilai diferensiasi tersebut adalah tersebut adalah Ketuhanan, sinergi dan harmonisasi, dan etos kerja. ABSTRACT This study attempts to explore how culture can be differentiation instrumental for an accountant to achieve competitive advantage. Hermeneutics will be used to solicit the virtue values of the culture philosophy. Sedulur papat kalimo pancer (Javaneese), Siri na Pacce (Bugis-Makassar), and Tri Hita Karana (Balineese) will be explored in this research. The results of this study indicate that local culture has noble values which, when internalized in Accounting Education will be able to bring competitive advantage in the global competition. Those differentiation value are divinity, synergy and harmonization, and work ethic.

Ekosistem terumbu karang merupakan salah satu sumberdaya potensial wilayah pesisir dan pulau-pulau kecil yang memiliki nilai ekonomi dan ekologi. Pemanfaatan ekosistem terumbu karang untuk suatu kawasan wisata tanpa mempertimbangkan kapasitas daya dukung lingkungan dapat mendorong penurunan fungsi terumbu karang secara kompleks. Tujuan penelitian ini adalah mengetahui persentase tutupan terumbu karang yang ada di Pulau Dodola, mengetahui indeks kesesuaian wisata dan daya dukung kawasan di Pulau Dodola untuk kegiatan wisata bahari kategori wisata diving. Penelitian ini dilakukan pada bulan Agustus 2017 sampai bulan Januari 2018. Metode yang digunakan yaitu: Line Intercept Transect (LIT) dan Underwater Visual Census (UVC). Sedangkan kesesuaian dan daya dukung kawasan (DDK) diketahui dengan menggunakan analisis kesesuaian dan daya dukung kawasan. Hasil penelitian menunjukan, persentase nilai tutupan karang hidup Pulau Dodola berada pada kategori sangat baik dengan persentase nilai rata-rata tutupan karang hidup dari ketiga stasiun pengamatan sebesar 85%. Indeks kesesuaian wisata (IKW) untuk jenis wisata diving Pulau Dodola berada pada kategori kelas S1 dan S2. Kategori kelas S1 terdapat pada stasiun II dengan persentase nilai IKW sebesar 83.3% sementara kategori kelas S2 (sesuai) terdapat pada stasiun I dan III dengan persentase nilai IKW hanya mencapai 70.4% dan 81.5%. Daya dukung kawasan (DDK) Pulau Dodola untuk jenis wisata diving memiliki kapasitas daya tampung pengunjung sebesar 153 orang per hari.

Accountant integrity is questioned, when fraud occurs which involves accountants as one of the actors. This paper seeks to explore the Javanese culture in interpreting the character of an accountant with integrity, with the philosophy Sedulur Papat Kalima Pancer. This philosophy means that every human being will be fully human with four energies without ignoring consciousness as the center of everything. There are four figures who are always present in the wayang called the punakawan who came from this philosophy. The character of each of the characters of a punakawan when put together reflects the character of the accountant who excels. Semiotics is a method used in this paper to uncover the "pancer" integrity of accountants in Javanese culture and to know the noble character of accountants repepted by the punakawan. The paper finds that the pancer of accountant integrity is consciousness, and accountants can become a superior person by prioritizing creativity, taste, intention, and work.

This research is a descriptive qualitative approach which aims to describe profile of understanding of pythagoras theorem concept of students based on the difference of field independent and dependent cognitive style. The subjects of this study are 9th grade students of junior secondary school. Subject determination is done using GEFT instrument and mathematics teacher’s consultation, then continued by giving concept comprehension test on Pythagorean theorem material and interview. Checking the validity of data is done by time’s triangulation. The results showed that student: 1) states the meaning of Pythagoras's theorem given in his own language by noting Pythagorean theorem’s definition; 2) when using the concepts of Pythagoras theorem, students use triangle images as representations to facilitate an interpretation of given sides position. Then the students find the unknown values and use Pythagoras theorem to solve the problem; 3) using the necessary condition or sufficient condition of a concept to determine the area of a triangle using Pythagorean theorem by finding a side. While, the results for field independent cognitive style are student: 1) expresses the meaning of Pythagoras theorem by using their own language and mentioning the symbols; 2) using the concepts of Pythagorean theorem to solve the problem given by using multiplication operations to determine one of unknown sides. Then, student use pythagoras theorem to find the answer of the given problem; 3) using the necessary conditions or sufficient terms a concept of Pythagoras theorem by stating that it must be known two sides or not.

Abstract: Trisakti Soul: An Effort to Create Competent and Competitive Accountant. This research was conducted to prepare account­ ing education of Vocational Higher Education (VHE) in Indonesia. The lit­erary research employed a critical reflection, consists of: (1) determining the strengths and weakness of accounting education, (2) defining the chal­ lenge, (3) defining the steps to create accountants who have high competi­ tiveness trough Trisakti Soul. The results show that VHE should make a continuous improvement on the accounting's graduates competencies. VHE should shape them by embedding Trisakti Jiwa. It means accountants will not only understand the accounting theory and skills, but also have the sensitivity to changes and hold on to the truth.

Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif yang bertujuan untuk mendeskripsikan profil pemahaman konsep limit mahasiswa berdasarkan gaya kognitif field dependent. Subjek penelitian ini adalah mahasiswa semester II UHAMKA Jakarta. Penelitian dimulai dengan menentukan subjek penelitian menggunakan instrumen GEFT serta kesediaan mahasiswa dan hasil konsultasi dengan dosen bidang studi, Kemudian dilanjutkan dengan pemberian tes pemahaman konsep limit fungsi (TPKLF) dan wawancara. Pengecekan keabsahan data menggunakan triangulasi waktu. Hasil penelitian menunjukan bahwa Pemahaman mahasiswa dengan gaya kognitif field dependent terhadap konsep limit ketika menyatakan makna limit yang diberikan menggunakan bahasanya sendiri hanya terpaku pada notasi limit yang diberikan. Subjek tidak dapat dapat mengkaitkan antar apa yang diketahui dalam soal dengan informasi lain yang diberikan. Ketika menggunakan konsep limit untuk menyelesaikan masalah yang diberikan, subjek tidak memenuhi indikator ini dikarenakan subjek menggunakan cara prosedural bukan menggunakan konsep limit yang diketahuinya untuk menyelesaikan masalah yang diberikan. Ketika menggunakan syarat perlu atau syarat cukup untuk menentukan ada atau tidaknya stuatu limit subjek mampu menggunakan syarat perlu untuk menentukan suatu limit jika limit tersebut tidak memiliki syarat yang berbeda. Jika limit yang diberikan memiliki syarat yang berbeda, subjek tersebut tidak dapat menggunakan syarat perlu untuk menentukan ada atau tidaknya suatu limit.

Seagrass is a type of marine plant that offers significant ecological and human benefits. It is found in many tropical waters, including those around Morotai Island. However, reliable scientific information about the condition of seagrass beds in Indonesia, particularly in Morotai Island Regency, still needs improvement. This research analyzed the distribution and coverage of seagrass in Morotai Island Regency, conducted from June to September 2024. Seagrass samples were collected from six sub-districts: South Morotai, East Morotai, North Morotai, Morotai Jaya, Southwest Morotai, and Rao Island. Observations were conducted in situ, and distribution maps were created using ArcView GIS. Seagrass coverage was assessed using the transect plot method. The results revealed 12 species of seagrass in Morotai Island Regency. Out of 81 observation points, seagrass was found in 64 locations across the six sub-districts. The distribution of specific species is as follows: Enhalus acoroides at 37 points (45.68%), Thalassia hemprichii at 46 points (56.79%), Cymodocea serrulata at 34 points (41.98%), Cymodocea rotundata at 43 points (53.09%), Halodule uninervis at 25 points (30.86%), Halodule pinifolia at 37 points (45.68%), Thalassodendron ciliatum at 2 points (2.47%), Halophila minor at 16 points (19.75%), Halophila ovalis at 18 points (22.22%), Halophila spinulosa at 5 points (6.17%), Halophila decipiens at 1 point (1.23%), and Syringodium isoetifolium at 27 points (33.33%). The seagrass coverage in Morotai Island ranges from sparse to dense. Overall, the water conditions in Morotai Island Regency are still relatively good for supporting seagrass growth. [ABSTRACT FROM AUTHOR]

The high demand for the fashion industry currently results in the emergence of the fast fashion phenomenon, prompting consumers to spend more money on unnecessary clothing. This leads to excessive clothing production, which impacts pollution, waste, and emissions. The phenomenon of excessive fashion consumption and production can be mitigated by utilizing second-hand clothing products. Purchasing second-hand clothing products can be classified as part of mindful consumption behavior. The aim of this study is to examine the direct and indirect effects of Electronic Word of Mouth on mindful consumption behavior in the context of local second-hand clothing purchases. Additionally, this study also tests the mediating effects of consumer engagement and environmental attitudes. This research is quantitative in nature, employing data collection through questionnaires from local second-hand clothing consumers within the active workforce demographic (aged 18–59) in Indonesia, yielding 205 respondents. The data analysis technique used is structural equation modeling-partial least square (SEM-PLS). The research findings indicate a significant positive direct influence of Electronic Word of Mouth on environmental attitudes, consumer engagement, and mindful consumption behavior. Moreover, there is a notable positive direct influence between consumer engagement and mindful consumption behavior, while no significant influence is found in the relationship between environmental attitudes and mindful consumption behavior. Furthermore, the study confirms the mediating effect of consumer engagement between Electronic Word of Mouth and mindful consumption behavior but does not support a significant mediating effect of environmental attitudes on local second-hand clothing mindful consumption behavior. Article Highlights: This study explores the effects of electronic word-of-mouth on mindful consumption behavior in the context of Indonesian local second-hand clothing purchases. This research uses quantitative methodology through questionnaires filled by 205 local second-hand clothing consumers in Indonesia. The result shows that consumer engagement has effect on electronic word-of-mouth and mindful consumption behavior but does not affect environmental attitudes of the Indonesian second-hand clothing consumers. [ABSTRACT FROM AUTHOR]