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This study aims to analyze the effect of pressure, opportunity, rationalization, capability, arrogance on fraudulent financial reporting. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The results showed that financial stability pressures, industrial...

This study aims to determine the quality of the development of instructional materials aided by educational animated film media to increase motivation for early childhood learning. The development model used in this study is the ADDIE model. Model ADDIE consist of analyze, design, development, implementation...

The objective of this study is to find out the values of character education in the sage Banjar story, and it can be used as a media of the children’s character education in South Kalimantan. The problem of this study is what are the values in the sage Banjar story that will be relevant to the children’s...

Recently, the practice of public sphere on social media has existed as the distinguishing reality in the post-truth era. Many dynamics of political life and society in this era illustrate that emotional attractiveness is more influential in shaping public opinion than facts, the existing reality. The...

A responsive design to disability users is an unpopular design implementation for landscape design in Indonesia. Even space supposed to function for disability users cannot help them to have activities without obstacles. A sensory garden concept would be applied in the research to learn its impact on...

This research is preliminary research to explore teachers’ understanding in inclusive schools toward online learning. This study used a descriptive qualitative method with questionnaire data and interviews with teachers at inclusive schools in East Java. A total of 114 teachers filled out the questionnaire...

Innovation is the source of power for the continuous development of a country. Innovation and entrepreneurship are essential to economic development, and innovation and entrepreneurship education is the foundation for the development of innovation and entrepreneurship. Israel is a world-renowned country...

Nowadays, technology sectors are continuously developing through merger and acquisition activities. Previous literature found that mergers and acquisitions affect both investor reaction and firm’s financial performance on separate studies. However, there were contradictory results between the positive...

Pursuing of a high-quality early childhood education has become the consensus of all countries in the world. The international community has regarded high-quality preschool education as one of the important symbols of building national wealth. The Chinese government clearly stated that the development...

Law enforcement is a regulatory framework that governs permissible and forbidden behaviors, including the response to law infractions and other lawful actions carried out by the state. In the context of combating corruption in Indonesia, the presence of state financial loss is a crucial factor, as stipulated...

By implementing a learning model that cultivates 21st-century skills, students’ critical thinking skills can be enhanced. One of the alternative learning models that can be used to accommodate this is the WE-ARe learning model. This study is quasi-experimental, with a pretest-post-test control group...

This research determinant the trends of academic articles on the use of postpartum contraception during the COVID-19 pandemic and provides a roadmap for possible future studies on this topic. In this context, bibliometric and content analysis methods were used. Data were collected through the Google...

Set-size effects have always been fundamental factors to be studied in visual search tasks. The existence of set-size effects has been proven in most visual search tasks. However, some exceptions did not demonstrate significant set-size effects. Results of several experiments indicated that altering...

This article aims to explore how to construct a precise management model for student funding through a multi-dimensional data-driven methodology, in order to improve funding efficiency and accuracy. This article summarizes the shortcomings of previous research and introduces a new method based on Gradient...

In the context of economic globalization and the rapid development of the Internet, which have greatly promoted international cultural exchanges, the country and society attach great importance to opera art as an intangible cultural heritage. However, the development of musicals in China is superior...

As global environmental issues and the contradiction between development and the carrying capacity of resources and the environment become increasingly prominent, the development of green finance has become an inevitable choice for achieving coordinated economic and environmental development. Sustainable...

The concept of Nur Muhammad as the primordial light is a Sufi doctrine that plays an important role in the formation of Islamic cosmology. In the archipelago, this doctrine lives in the tradition of reading Maulid such as al-Barzanji, Simthud Durar, and other local versions. However, there are not many...

Leading the digital transformation and intelligent upgrading of vocational education with the construction of smart campuses and their modernization characteristics is becoming a hot field in the current process of educational modernization. Smart campuses have unique advantages in addressing issues...

When generating music via algorithms, it is essential to extract music characteristics and the distribution of notes. A Monte Carlo simulation framework for music generation was proposed on the premise of maintaining the authenticity of music samples. Those samples, which are stored in MIDI format, were...

Background: Adolescents are those who are in the transition stage between childhood and adulthood. Teenagers have their own way of dealing with stress in different situations. Stress in adolescents is very dangerous, making adolescents experience a crisis of self -identity and the worst effect is depression...

Carbon tariff is a new type of green trade barrier proposed by the United States to levy taxes on high-energy-consuming imported products in international trade. Based on the current situation of Sino-US trade, this article takes the implementation of US carbon tariffs as the premise and lists the actual...

With the deep integration of digital technology into the artistic field, Chinese dance has demonstrated a new artistic style through cross-media design under the influence of digital aesthetics. This paper focuses on the theme of cross-media design of Chinese dance embodiment from the perspective of...

As the application of information technology in education continues to deepen, the issue of teachers’ TPACK structural development has become a hot issue for research in teacher education. Taking the teacher students in their senior year at a teacher training university who are undergoing internship...

With the strengthening of macroeconomic regulation in the real estate market and the stock market being at a historically low valuation, there is an urgent need to study the mechanism of bubble contagion effects between the two markets. This study primarily measures the asset price bubbles in the real...

With the advancement of large language models like ChatGPT, harnessing these technologies for fostering innovation and research & development (R&D) has emerged as an important exploratory practice for enterprises. This paper offers an in-depth analysis of the extensive applications of large language...

In today’s enterprise environment where unprecedent data volumes and volatile markets are becoming more the norm than the exception, making informed, on-time decision is no longer an option, but a requirement for a long-term competitive advantage. Data-driven decision making (DDDM) is an imperative paradigm,...

The women’s class in the Batak traditional tarombo legalizes socio-cultural inequality and injustice. Tarombo in Batak custom has a significant new meaning for an egalitarian and just repositioning of women. The research method used is qualitative, with an informant interview, and literature study reading...

In the context of the big data era, this paper examines the current situation of part-time graduate students’ social identity with ‘situation,’ ‘emotion,’ and ‘symbolic’ dimensions derived from a model of interactive ritual chain and compares positive and negative microblog comments using the NVivo 12...

Scientific article writing is an output-based skill that must be learned by students in higher education. Students’ scientific articles are based on observations, investigation, and literary studies, and they must adhere to Bahasa Indonesia regulations. Students acknowledge that it is difficult to find...

News of sexual harassment will always be commented on by netizens or internet residents who are usually called “warganet” either by using polite or rude language. The majority of netizens will comment on cases of sexual harassment with polite or rude language. The research aims to optimize using polite...

For over nine decades, international tax law has adhered to exclusive residence-based taxation for international transport income, a principle established by the League of Nations in 1928 and endorsed by the International Civil Aviation Organization (ICAO). However, between 2023 and 2025, the UN Committee...

The study aims to investigate how the implementation and role of internal audit and risk management in private higher education, and also to design a new model of the role of internal audit and risk management for private higher education institutions in the industry 4.0 eras. The study was conducted...

This study evaluates the effectiveness of the Program Keluarga Harapan (PKH) and Bantuan Pangan Non-Tunai (BPNT) social assistance programs in West Sulawesi, Indonesia, using William Dunn’s five dimensions of policy evaluation: effectiveness, efficiency, adequacy, equity, and responsiveness. A mixed-methods...

This paper presents a comprehensive financial and strategic analysis of East Money Information Co., Ltd., a leading firm in China’s digital finance industry. The study aims to assess the company’s investment value and operational health through a dual approach: qualitative analysis using SWOT and PESTEL...

Currently, there are prevalent issues in the evaluation of vocational college students, such as the emphasis on scores, a single evaluation subject, lack of process data, and delayed evaluation feedback, which make it difficult to adapt to the development needs of personalized training and comprehensive...

Mergers and acquisitions (M&A), as an important means of promoting strategic transformation and achieving economies of scale for enterprises, play an irreplaceable role in improving the quality of listed companies. Affected by the severe and complex international environment and the escalation of...

To prevent and reduce the occurrence and proliferation of live e-commerce supply chain risk events. Firstly, based on complex network theory, we construct a live e-commerce supply chain risk network model and analyze the overall network characteristics of the live e-commerce supply chain risk node network;...

This comprehensive study delves into the dynamic landscape of deep learning applications, focusing on the burgeoning realm of deep fakes. Deep learning has seamlessly integrated into fields like natural language processing, machine learning, and computer vision, giving rise to innovative applications....

In order to study the technical issues of traffic safety early warning on roads with poor sight distance, we first collect the sounds of vehicles running on the road, select representative vehicle sounds as recognition objects, pre-emphasize the vehicle sound signals, add windows into frames, and calculate...

Beef is a worldwide commonly consumed meat, and the physicochemical properties of meat differ depending on meat cuts. A method that detects beef cut types is necessary to protect the customer’s rights and prevent fraud in processing and distribution. This study used Vis-NIR and SW-NIR spectroscopy to...

In this paper, we investigate the issue of whether insurance companies should provide coverage for historical buildings under specific catastrophic scenarios, particularly as extreme weather events become increasingly frequent. Initially, we briefly analyze the repair data and budget area ratios for...

Paralympic is the term referred to as an international sports competition for top athletes with disabilities who have experienced increased participation and development in sports. Consequently, it is difficult to understand injury patterns in the winter and summer Paralympics due to the rapid evolution...

This article aims to describe the problems that hinder the interest and motivation of indigenous Papuan children in the local village area of Merauke Regency to attend school in terms of environmental influences and the family’s economic situation. This study uses qualitative descriptive research methods,...

The COVID-19 pandemic has rendered nearly every aspect of society incapacitated. However, the advancement of communication technology has given rise to a substitute that can ensure the continuation of numerous industries, particularly education. Synchronous communication tools like Webex, Zoom, Microsoft...

In recent research studies, biosignals are used to study the behaviour of a human body function which are useful for medical diagnosis. Biosignals such as electrocardiogram (ECG) signals are used to determine the irregularities in heartbeat meanwhile electroencephalogram (EEG) signal is used to record...

The advancement of artificial intelligence (AI) technology has had a significant impact on the art world, offering new opportunities for artists to remain relevant in the digital age. Art, as a vital element of human life, influences emotions and creative expression. This study aims to explain the importance...

The city is the center of various activities, including those related to the economy, services, government, and education. Specifically, the development of Semarang City spurs the growth of buildings. However, population growth in Semarang City is only concentrated in a few sub-districts. Births, deaths,...

In the era of digital economy, big data has become a strategic resource, and big data application capabilities have also become a strategic capability, which can effectively assist SMEs in precision marketing, enhancing corporate competitiveness, and achieving quality and efficiency improvements. However,...

Diagnostics of logistics systems provides fast and efficient testing of railway transport enterprises in order to increase their sustainability by promptly eliminating bottlenecks and maximizing market opportunities. The value orientation of the management system involves the use of a logistic approach....

Many important problems in evolutionary biology begin with observations of phenotypic variation. Suppose time to an event-data are used to map quantitative trait loci (QTL) and underlying population is a mixture of susceptible and non-susceptible subjects. If the cured subjects are ignored we may fail...