ABSTRACT This research aims to detect indications of fraud in the financial reports of state-owned construction companies for the 2021-2025 period. The purpose of this study is to determine the most dominant indicators for detecting fraud. The fraud detection tool selected is the Beneish model. The data required for this study is secondary data in the form of financial reports obtained from the official IDX website. The research data was analyzed using quantitative descriptive methods. The results of the M-Score analysis identified three manipulator companies and one non-manipulator company for the 2021-2025 period. The companies detected as manipulators were WSKT in 2022, WIKA in 2021-2022, and ADHI in 2023. Meanwhile, PTPP was categorized as a non-manipulator from 2021-2025. The most potential indicators for fraud include a high increase in accounts receivable (DSRI), drastic sales growth (SGI), and an increase in accrual value (TATA). This M-Score calculation analysis is only capable of identifying red flags, necessitating a forensic audit to provide definitive evidence of fraud. The results of this research are expected to positively impact report users, such as helping investors avoid investing in companies that manipulate financial statements and assisting auditors in focusing their audits on areas with a high risk of fraudulent practices. ABSTRAK Penulisan riset ini bertujuan untuk mendeteksi apakah terdapat indikasi kecurangan dalam laporan keuangan perusahaan BUMN Karya pada periode 2021-2025. Untuk mengetahui indikator yang paling dominan mendeteksi indikasi kecurangan. Alat deteksi kecurangan yang dipilih adalah model Beneish. Data yang dibutuhkan dalam penulisan kajian ini adalah data sekunder berupa laporan keuangan yang diperoleh dari situs resmi BEI. Data penelitian dianalisis dengan metode deskriptif kuantitatif. Hasil analisis M-Score mengidentifikasikan tiga perusahaan manipulator dan satu perusahaan non manipulator dalam kurun waktu 2021-2025. Perusahaan yang terdeteksi sebagai manipulator adalah WSKT tahun 2022, WIKA tahun 2021-2022 dan ADHI tahun 2023. Sementara PTPP masuk kategori non manipulator dari tahun 2021-2025. Indikator yang paling potensial dalam indikasi kecurangan mencakup peningkatan piutang usaha yang tinggi (DSRI), pertumbuhan penjualan yang drastis (SGI) dan peningkatan nilai akrual (TATA). Analisis perhitungan M-Score ini hanya mampu mengidentifikasi tanda bahaya (red flags) sehingga perlu melakukan audit forensik untuk menghasilkan bukti final terjadinya kecurangan. Hasil riset ini diharapkan memberikan kontribusi positif bagi pengguna laporan seperti membantu investor menghindari investasi pada perusahaan manipulator serta membantu auditor untuk lebih fokus melakukan pemeriksaan terhadap rasio yang memiliki risiko tinggi diterapkan dalam tindakan manipulasi.
Pelaksanaan pemilu serentak di Indonesia merupakan konsekuensi dari Putusan Mahkamah Konstitusi Nomor 14/PUU-XI/2013 yang menegaskan pentingnya sinkronisasi antara pemilu legislatif dan presiden untuk memperkuat sistem presidensial. Namun, implementasi pemilu serentak menghadirkan tantangan serius, mulai dari kompleksitas penyelenggaraan, potensi sengketa hasil, hingga legitimasi proses demokrasi. Dalam konteks ini, peran Mahkamah Konstitusi menjadi sentral sebagai pengawal konstitusi sekaligus penyelesai sengketa pemilu. Studi ini bertujuan untuk menganalisis secara komparatif peran Mahkamah Konstitusi Indonesia dalam pemilu serentak dengan Constitutional Court Korea Selatan dan Council of Grand Justices Taiwan. Penelitian menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan hukum. Bahan hukum primer, sekunder, dan tersier ditelaah untuk menilai bagaimana pengadilan konstitusi di tiga negara tersebut mengawal prinsip keadilan pemilu dan mengatasi implikasi konstitusional dari pelaksanaan pemilu serentak. Hasil penelitian menunjukkan bahwa Indonesia menekankan fungsi adjudikatif Mahkamah Konstitusi dalam penyelesaian sengketa hasil pemilu, sementara Korea Selatan menonjolkan pengujian norma pemilu, dan Taiwan lebih menekankan perlindungan hak konstitusional warga negara. Kajian ini menyimpulkan bahwa pengalaman perbandingan tersebut dapat memberikan pelajaran penting bagi Indonesia untuk memperkuat desain kelembagaan Mahkamah Konstitusi agar lebih efektif dalam menjaga integritas pemilu serentak. Dengan demikian, penelitian ini berkontribusi pada pengembangan wacana reformasi hukum pemilu dan peran Mahkamah Konstitusi dalam demokrasi konstitusional.
Background:Technology-based health interventions present innovative and scalable approaches to enhance cancer care. These interventions have potential to support psychosocial well-being, which is often challenged following a cancer diagnosis and throughout survivorship. Such innovations also enable nurses to extend psychosocial support beyond traditional clinical settings and align with health policy efforts to integrate digital supportive care into routine oncology services. Aims:To evaluate the effectiveness of technology-based psychosocial education interventions for cancer patients. Methods:Six databases (CINAHL, Cochrane Library, Embase, Medline [Ovid], PubMed and Web of Science) were searched from inception to 29 April 2025. The Cochrane Risk-of-Bias Tool (RoB 2) was used to assess the methodological quality of included studies. Standardised mean differences (SMDs) were calculated to synthesise outcomes measured using varied tools. Results:Fourteen studies met the inclusion criteria, including 1509 participants. Technology-based psychosocial education interventions significantly reduced fear of cancer recurrence (SMD = -0.21; 95% CI: -0.42 to -0.01; I² = 4.7%; p = 0.04). Non-significant pooled estimates were observed for reduced psychological distress (SMD = -0.23; 95% CI: -0.61 to 0.15; I² = 76.1%; p = 0.23) and improved quality of life (SMD = 0.21; 95% CI: -0.02 to 0.45; I² = 20.0%; p = 0.08). Conclusion:Technology-based psychosocial education interventions show promise in reducing fear of cancer recurrence and may support broader psychosocial outcomes. These interventions are scalable and suitable for diverse clinical settings, supporting nurse-led psychosocial education, remote patient follow-up and the integration of digital supportive care within oncology service delivery.
Criminal law exists to punish those who commit crimes, not those who make business decisions in good faith that turn out not to be as expected. However, fair law enforcement must be able to distinguish between malicious intent to enrich oneself unlawfully with business decisions taken professionally and with good intentions but then facing the risk of loss. Using normative legal research methods with the approach of Limited Liability Company Law Number 40 of 2007 and the Corruption Crime Law. This study concludes that investment decisions taken in good faith, through correct procedures, without personal enrichment can be criminalized simply because the investment is unsuccessful because an intrinsic part of the venture capital business model is the risk of failure, resulting in Not All Investments will be successful. When business risk is judged as a crime, who dares to innovate.
Multicultural hospitals face challenges in providing nutritional care that accommodates patients’ cultural beliefs and dietary practices. This study aimed to evaluate the effectiveness of the transcultural nursing model in improving nutritional care and patient satisfaction in a multicultural hospital setting in Japan. A quasi-experimental pretest–posttest control group design was conducted at a Type B Regional General Hospital in Ambon, Maluku Province, Indonesia, from January to April 2025. A total of 120 adult inpatients were randomly assigned to an intervention group receiving culturally tailored nutritional nursing care based on Leininger’s Transcultural Nursing Model and a control group receiving standard nursing care. Data were collected using the Nutritional Care Satisfaction Scale (NCSS) and the Patient Satisfaction with Nursing Care Quality Questionnaire (PSNCQQ) and analyzed using parametric statistical tests with a significance level of p < 0.05. The intervention group demonstrated significantly greater improvements in nutritional care satisfaction and overall nursing care satisfaction than the control group (p < 0.01; Cohen’s d > 1.7). In conclusion, these findings indicate that the transcultural nursing model effectively enhances culturally sensitive nutritional care and patient satisfaction in multicultural hospital settings.
