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16 pages, 1489 KB  
Proceeding Paper
Strength Analysis of Wood Frame Structures Based on SNI 7973:2013 and Load Modeling on SAP 2000 Application Technology: The Kasepuhan Sinar Resmi Traditional House
by Sofa Lailatul Ma’rifah, Paikun, Nadhya Susilo Nugroho, Siti Maemunah and Muhammad Deva Prayoga
Eng. Proc. 2025, 107(1), 90; https://doi.org/10.3390/engproc2025107090 - 17 Sep 2025
Viewed by 498
Abstract
The uniqueness of traditional houses in Kasepuhan Sinar Resmi lies in the use of natural materials. However, over time, this uniqueness has become increasingly rare. The contributing factors include a lack of public awareness about the importance of preserving traditional house culture, the [...] Read more.
The uniqueness of traditional houses in Kasepuhan Sinar Resmi lies in the use of natural materials. However, over time, this uniqueness has become increasingly rare. The contributing factors include a lack of public awareness about the importance of preserving traditional house culture, the absence of standardized designs, uncertainty regarding the quantity of required building materials, and difficulties in sourcing materials. If left unaddressed, these issues could lead to the loss of the uniqueness of traditional houses. This study employs observation methods to produce designs that align with ancestral traditions, interviews to gather detailed information, and structural analysis based on SNI 7973:2013 standards using the SAP2000 application. These approaches aim to determine effective and safe wooden material dimensions in accordance with Indonesian standards. The primary goal of this research is to produce a traditional house design that meets both cultural and national standards, serving as a guideline for the Kasepuhan Sinar Resmi community in building traditional houses. Additionally, the findings are expected to serve as a reference for policymakers in providing resources for building materials, supporting the preservation of these unique traditional houses. Full article
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20 pages, 395 KB  
Article
The Impact of Professional Development Programs on English as a Foreign Language Instructors in Higher Education Institutions
by Hijjatul Qamariah and Maria Hercz
Educ. Sci. 2025, 15(8), 1071; https://doi.org/10.3390/educsci15081071 - 20 Aug 2025
Viewed by 1011
Abstract
Professional development (PD) is crucial for teacher growth, yet research on EFL instructors in higher education remains scarce. In Indonesia, PD research focuses more on secondary and primary school teachers, and the research that emphasises EFL teachers’ professionalism is limited. However, EFL teachers’ [...] Read more.
Professional development (PD) is crucial for teacher growth, yet research on EFL instructors in higher education remains scarce. In Indonesia, PD research focuses more on secondary and primary school teachers, and the research that emphasises EFL teachers’ professionalism is limited. However, EFL teachers’ PD plays an important role in preparing future teachers for better employment opportunities and international communication, so it is a critical component of higher education curricula. This study explores the impact of professional development programs on EFL instructors in Indonesian universities, focusing on types of professional development programs and personal initiatives. Ten EFL instructors from five different universities in Indonesia were recruited using a purposive sampling technique. Using a qualitative approach with semi-structured interviews, thematic analysis reveals that most professional development efforts are self-driven rather than institutionally supported. Key impacts of professional development programs and activities they have participated in on their professionalism include research collaboration, publication skills, ELT strategy improvements, networking, reflective teaching, and language proficiency gains. The findings underscore the need for customised professional development programs that address educators’ specific contexts, ensuring sustainable enhancements in teaching practices. This study highlights the critical role of independent professional development efforts in higher education and provides insights into structuring more impactful support systems for EFL instructors globally. Full article
(This article belongs to the Section Teacher Education)
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24 pages, 668 KB  
Article
Empowered to Detect: How Vigilance and Financial Literacy Shield Us from the Rising Tide of Financial Frauds
by Rizky Yusviento Pelawi, Eduardus Tandelilin, I Wayan Nuka Lantara and Eddy Junarsin
J. Risk Financial Manag. 2025, 18(8), 425; https://doi.org/10.3390/jrfm18080425 - 1 Aug 2025
Viewed by 1110
Abstract
According to the literature, the advancement of information and communication technology (ICT) has increased individual exposure to scams, turning fraud victimization into a significant concern. While prior research has primarily focused on socio-demographic predictors of fraud victimization, this study adopts a behavioral perspective [...] Read more.
According to the literature, the advancement of information and communication technology (ICT) has increased individual exposure to scams, turning fraud victimization into a significant concern. While prior research has primarily focused on socio-demographic predictors of fraud victimization, this study adopts a behavioral perspective that is grounded in the Signal Detection Theory (SDT) to investigate the likelihood determinants of individuals becoming fraud victims. Using survey data of 671 Indonesian respondents analyzed with the Partial Least Squares Structural Equation Modeling (PLS-SEM), we explored the roles of vigilance and financial literacy in moderating the relationship between fraud exposure and victimization. Our findings substantiate the notion that higher exposure to fraudulent activity significantly increases the likelihood of victimization. The results also show that vigilance negatively moderates the relationship between fraud exposure and fraud victimization, suggesting that individuals with higher vigilance are better at identifying scams, thereby decreasing their likelihood of becoming fraud victims. Furthermore, financial literacy is positively related to vigilance, indicating that financially literate individuals are more aware of potential scams. However, the predictive power of financial literacy on vigilance is relatively low. Hence, while literacy helps a person sharpen their indicators for detecting fraud, psychological, behavioral, and contextual factors may also affect their vigilance and decision-making. Full article
(This article belongs to the Section Risk)
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18 pages, 1272 KB  
Article
Serum Hemoglobin Level, Anemia, and Growth Were Unaffected by a 12-Month Multiple-Micronutrient Powder Intervention Among Children Aged 8–10 Months in a Low-Socioeconomic-Status Community of Jakarta
by Dian Novita Chandra, Saptawati Bardosono, Tonny Sundjaya, Tjhin Wiguna and Rini Sekartini
Nutrients 2025, 17(15), 2520; https://doi.org/10.3390/nu17152520 - 31 Jul 2025
Viewed by 869
Abstract
Background and Objectives: Anemia and stunting are major public health concerns for young Indonesian children. Limited information is available from studies on multi-micronutrient supplements in Indonesia. The objective of this study was to investigate the effect of 12-month multi-micronutrient powder (MNP) supplementation [...] Read more.
Background and Objectives: Anemia and stunting are major public health concerns for young Indonesian children. Limited information is available from studies on multi-micronutrient supplements in Indonesia. The objective of this study was to investigate the effect of 12-month multi-micronutrient powder (MNP) supplementation on serum hemoglobin levels, anemia, and growth. Methods: A randomized double-blinded placebo-controlled study was performed, including 232 eligible children aged 8–10 months old. Children with severe anemia or stunting/those classed as underweight were not included as subjects. The study was performed in a low-socioeconomic-status community in Jakarta. With an active-to-placebo ratio of 60:40, 139 subjects received MNP sachets twice/day, and 93 subjects received placebo sachets, mixed with complementary food. The outcome parameters were hemoglobin level, anemia, and growth indicators. Per-protocol analysis was performed for 179 (intervention: 110; control: 69) subjects. Results: There were no differences at baseline between the groups, except for the weight-for-length z-scores (WLZ). Upon intervention, the serum hemoglobin level and anemia proportion did not change significantly within the group, and no significant differences were found between the groups (p > 0.05). However, subgroup analysis of non-anemic children at baseline showed a significant increase in hemoglobin levels in the youngest age group (8.0–8.9 months old) receiving MNP compared to placebo (0.13 vs. −0.79, p = 0.031). Iron deficiency anemia proportion showed a similar upward trend upon intervention in both groups. No significant differences in growth were found between both groups. Conclusions: This study failed to find a significant effect of 12-month MNP supplementation on serum hemoglobin level, anemia, and growth. Full article
(This article belongs to the Section Pediatric Nutrition)
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12 pages, 1796 KB  
Article
Oral Microbiome Diversity in Transfusion-Dependent Thalassemia Using a Metagenomic Approach in Indonesian Communities
by Wahyu Siswandari, Dyahayu Nisa Arini, Ali Taqwim, Shinta Prima Ardinas, Dwi Utami Anjarwati and Lantip Rujito
Acta Microbiol. Hell. 2025, 70(3), 28; https://doi.org/10.3390/amh70030028 - 3 Jul 2025
Viewed by 1115
Abstract
Beta-thalassemia major is an inherited disorder that requires lifelong blood transfusions, with the risk of complications including poor oral health and dental caries. The objective of this study was to compare the oral microbiome diversity and composition in transfusion-dependent thalassemia patients and relate [...] Read more.
Beta-thalassemia major is an inherited disorder that requires lifelong blood transfusions, with the risk of complications including poor oral health and dental caries. The objective of this study was to compare the oral microbiome diversity and composition in transfusion-dependent thalassemia patients and relate it to oral hygiene and dental caries. A cross-sectional analysis of 35 patients of beta-thalassemia major aged 6–18 years was performed. The status of oral hygiene was examined through the Oral Hygiene Index—Simplified (OHI-S) and Decayed, Missing, and Filled Teeth (DMFT) index. Saliva was taken for DNA extraction, followed by the 16S rRNA sequencing of V3-V4 hypervariable regions. The bioinformatics pipeline in QIIME2 was utilized for analyzing the comparison of microbial composition and diversity in groups of varying oral hygiene status and severity of caries. Metagenomic analysis revealed 3334 Amplicon Sequence Variants (ASVs), of which the most prevalent genera were Streptococcus, Haemophilus, Veillonella, Rothia, and Prevotella. High-oral-hygiene groups presented increased levels of cariogenic bacteria, while moderate-oral-hygiene groups presented an equilibrated microbiome. No statistically significant differences in microbial diversity were found between the study groups (p > 0.05). This study sheds light on the critical importance of oral hygiene in microbiome diversity in patients with beta-thalassemia major. Full article
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38 pages, 4699 KB  
Article
Enhancing Island Energy Resilience: Optimized Networked Microgrids for Renewable Integration and Disaster Preparedness
by Zheng Grace Ma, Magnus Værbak, Lu Cong, Joy Dalmacio Billanes and Bo Nørregaard Jørgensen
Electronics 2025, 14(11), 2186; https://doi.org/10.3390/electronics14112186 - 28 May 2025
Cited by 1 | Viewed by 1579
Abstract
Island communities that depend on mainland grid connections face substantial risks when natural disasters sever undersea or overhead cables, often resulting in long-lasting outages. This paper presents a comprehensive and novel two-part methodological framework for enhancing the resilience of these communities through networked [...] Read more.
Island communities that depend on mainland grid connections face substantial risks when natural disasters sever undersea or overhead cables, often resulting in long-lasting outages. This paper presents a comprehensive and novel two-part methodological framework for enhancing the resilience of these communities through networked microgrids that interconnect local renewable energy resources and battery storage. The framework integrates techno-economic capacity optimization using HOMER Pro with agent-based simulation in AnyLogic to determine cost-effective solar and storage capacities and to model dynamic real-time dispatch under varying conditions. Six island communities across three Indonesian provinces serve as illustrative case studies, tested under best-case and worst-case disruption scenarios that reflect seasonal extremes of solar availability. Simulation results reveal that isolated expansions of PV and battery storage can ensure critical residential loads, though certain islands with limited resources continue to experience shortfalls. By contrast, networked microgrids enable surplus power transfers between islands, significantly reducing unmet demand and alleviating the need for large-scale, individual storage. These findings demonstrate the significant potential of clustered microgrid designs to improve reliability, lower operational costs, and facilitate secure energy supply even during prolonged cable outages. The proposed framework offers a scalable roadmap for deploying resilient microgrid clusters in remote regions, with direct policy implications for system planners and local stakeholders seeking to leverage renewable energy in high-risk environments. Full article
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17 pages, 1276 KB  
Article
Exploring the Role of Food Security in Stunting Prevention Efforts in the Bondowoso Community, Indonesia
by Gunawan Prayitno, Aidha Auliah, Lilik Zuhriyah, Achmad Efendi, Syamsul Arifin, Rahmawati Rahmawati, Achmad Tjachja Nugraha and Enock Siankwilimba
Societies 2025, 15(5), 135; https://doi.org/10.3390/soc15050135 - 14 May 2025
Viewed by 1847
Abstract
Stunting—defined by the World Health Organization as a height-for-age z-score < −2 SD—signals chronic undernutrition that impairs both physical and cognitive development. This study investigates how the three pillars of food security (availability, access, utilization) influence stunting prevention efforts in the Bondowoso Regency, [...] Read more.
Stunting—defined by the World Health Organization as a height-for-age z-score < −2 SD—signals chronic undernutrition that impairs both physical and cognitive development. This study investigates how the three pillars of food security (availability, access, utilization) influence stunting prevention efforts in the Bondowoso Regency, East Java, Indonesia. A cross-sectional survey of 113 mothers of stunted children (0–59 months) was analysed with Structural Equation Modelling using Partial Least Squares (PLS-SEM). The model reveals significant positive paths from food security pillars to composite stunting prevention behaviours (β = 0.18–0.86, p < 0.05), with availability emerging as the strongest predictor. These findings highlight food security as a lever for reducing the local stunting prevalence (local 32% vs. national 24.4%) and provide evidence for community-based nutrition programmes in similar agrarian districts. Strengthening food security is therefore essential to safeguarding child well-being in vulnerable Indonesian communities. Full article
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29 pages, 3489 KB  
Article
Developing a Protection Design Framework for the Bajo Tribe’s Living Space in Indonesia’s Coastal Areas: An Adaptation from Funaya Japan
by Asnaedi, Joyo Winoto, Harianto, Linda Karlina Sari and Fahmi Charish Mustofa
Sustainability 2025, 17(10), 4306; https://doi.org/10.3390/su17104306 - 9 May 2025
Viewed by 981
Abstract
This paper presents an adaptive, inclusive, and sustainable framework for the protection design and development of Bajo community living spaces in Indonesian waters, inspired by the Funaya model in Japan. The framework was developed using the Regulatory Impact Assessment (RIA) method, integrating the [...] Read more.
This paper presents an adaptive, inclusive, and sustainable framework for the protection design and development of Bajo community living spaces in Indonesian waters, inspired by the Funaya model in Japan. The framework was developed using the Regulatory Impact Assessment (RIA) method, integrating the principles of Rights, Restrictions, and Responsibilities (RRRs) to address challenges in coastal management, cultural preservation, and economic sustainability. Key strategies include a protection design based on zonation and space, the application of the principles of RRRs, and the adaptation of the Funaya model. This approach emphasizes participatory governance, legal certainty, and community empowerment through training and incentives. The Funaya adaptation integrates the preservation of traditional houses and tourism development to enhance cultural and economic resilience. While its implementation requires significant resources, the expected benefits include environmental sustainability, cultural preservation, and improved livelihoods for the Bajo people. This framework may serve as a replicable model for integrated coastal management across Indonesia. Full article
(This article belongs to the Section Sustainable Urban and Rural Development)
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13 pages, 506 KB  
Article
Ramadan During Pregnancy and Offspring Age at Menarche in Indonesia: A Quasi-Experimental Study
by Van My Tran, Reyn van Ewijk and Fabienne Pradella
Nutrients 2025, 17(9), 1406; https://doi.org/10.3390/nu17091406 - 22 Apr 2025
Viewed by 845
Abstract
Background/Objectives: Animal models have suggested a link between maternal nutrition and offspring pubertal onset. Due to ethical and practical concerns, human studies on this topic remained scarce and focused on extreme nutritional shocks in high-income settings, such as Dutch famine. This paper [...] Read more.
Background/Objectives: Animal models have suggested a link between maternal nutrition and offspring pubertal onset. Due to ethical and practical concerns, human studies on this topic remained scarce and focused on extreme nutritional shocks in high-income settings, such as Dutch famine. This paper expands on these findings by investigating the effects of a milder form of nutritional alteration during pregnancy—Ramadan fasting—in a middle-income context, Indonesia. We use offspring age at menarche (AAM) as an indicator of pubertal timing and female reproductive health. Our research has broader implications beyond the Muslim community, as intermittent fasting during pregnancy is also widely practiced by non-Muslims, e.g., meal-skipping. Methods: We used data from the Indonesian Family Life Survey (1993–2014, n = 8081) and Indonesian Demographic and Health Surveys (2002–2007, n = 13,241). OLS and Cox regressions were applied to compare the AAM of female Muslims who were prenatally exposed to Ramadan and those of female Muslims who were not. Exposure was determined based on the overlap between pregnancy and a Ramadan. We further subdivided this overlap into trimester-specific categories, adjusting for urban–rural residence, birth month, birth year, birth year squared, and survey wave. Results: No associations between Ramadan during pregnancy and AAM were found, irrespective of the pregnancy trimester overlapping with Ramadan. These results were stable when we restricted the sample to women with shorter recall periods and younger women at the time of survey. Conclusions: While subtle restrictions in maternal nutrition during pregnancy are critical for offspring health, the impact on menarcheal onset might be limited. Full article
(This article belongs to the Special Issue Nutrition Strategy for Maternal and Infant Wellbeing)
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16 pages, 1621 KB  
Article
Village-Owned Enterprises Perspectives Towards Challenges and Opportunities in Rural Entrepreneurship: A Qualitative Study with Maxqda Tools
by Imam Radianto Anwar Setia Putra, Radna Andi Wibowo, Purwadi, Tania Andari, Asrori, Nisa Novia Avien Christy, Catur Wibowo Budi Santoso, Herman Yaarozatulo Harefa and Edy Suryawardana
Adm. Sci. 2025, 15(3), 74; https://doi.org/10.3390/admsci15030074 - 24 Feb 2025
Viewed by 2539
Abstract
The Village Fund program was started by the Indonesian government in 2015 and had a budget of USD 19.14 billion for the years 2015–2019. This research aims to provide novel insights into the importance of village-owned enterprises (BUMDes) in promoting rural entrepreneurship in [...] Read more.
The Village Fund program was started by the Indonesian government in 2015 and had a budget of USD 19.14 billion for the years 2015–2019. This research aims to provide novel insights into the importance of village-owned enterprises (BUMDes) in promoting rural entrepreneurship in rural areas of Indonesia. The investigation employs an approach that specifically emphasizes qualitative data. The individuals under investigation include the Director of the Office for Community Empowerment, Village, Population, and Civil Registration (Dispermadesdukcapil), along with five administrators/managers from BUMDes. In the “Synergy and Involvement” category, the results suggest that BUMDes are more inclined to collaborate with Small and Medium-sized Enterprises (SMEs) and other BUMDes at a similar or slightly higher level in their organizational structure rather than with large-scale companies. This is due to the fact that SMEs and other BUMDes are more inclined to have a strong and interconnected bond with each other. Full article
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20 pages, 928 KB  
Article
Genetic Perception Versus Nutritional Factors: Analyzing the Indigenous Baduy Community’s Understanding of Stunting as a Health Issue
by Liza Diniarizky Putri, Herlina Agustin, Iriana Bakti and Jenny Ratna Suminar
Int. J. Environ. Res. Public Health 2025, 22(2), 145; https://doi.org/10.3390/ijerph22020145 - 22 Jan 2025
Cited by 1 | Viewed by 1687
Abstract
This study investigates the challenges and opportunities in addressing public health issues in the context of stunting in the Baduy community. Baduy is a remote indigenous group in Indonesia. The Indonesian government and NGOs such as SRI and Dompet Dhuafa have attempted to [...] Read more.
This study investigates the challenges and opportunities in addressing public health issues in the context of stunting in the Baduy community. Baduy is a remote indigenous group in Indonesia. The Indonesian government and NGOs such as SRI and Dompet Dhuafa have attempted to abolish stunting. However, factors such as cultural aspects, communication gaps, and logistic problems prevent the optimization of health interventions. Midwives and other health workers have yet to win the community’s trust and provide quality services, but the lack of sustainable solutions further worsens their problem. This studyhighlights the urgency of culturally appropriate, long-term strategies that stay within the unique Baduy lifestyle and belief system, including integrating the tribal leaders into health campaigns. This study also seeks to explain the role of modern healthcare in the Baduy community, particularly the functional acceptance of modern medicine due to its effectiveness in treating severe health problems. However, controversies regarding access to healthcare for Indigenous peoples, especially regarding government resources for care in urban centers, reveal broader issues of healthcare equity in Indonesia. The study finds the need to advocate improved and culturally sensitive interventions, particularly in health communication and government support, to ensure sustainable improvements in public health for Indigenous peoples such as the Baduy. Full article
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17 pages, 217 KB  
Article
When Silence Speaks: Public Service Innovation, Village Authority, and the Negotiation of Traditional Justice in Rural Indonesia’s Youth Protection System
by Erna Setijaningrum, Antun Mardiyanta, Bintoro Wardiyanto and Suhaimi Abd Samad
Soc. Sci. 2025, 14(1), 22; https://doi.org/10.3390/socsci14010022 - 7 Jan 2025
Cited by 1 | Viewed by 1442
Abstract
Rural Indonesian villages are defined by unique institutional dynamics in public service innovation, one of which manifests in juvenile justice administration where traditional governance meets modern legal structures. These institutional arrangements position villages as sites of public service innovation at the intersection of [...] Read more.
Rural Indonesian villages are defined by unique institutional dynamics in public service innovation, one of which manifests in juvenile justice administration where traditional governance meets modern legal structures. These institutional arrangements position villages as sites of public service innovation at the intersection of competing normative orders, especially regarding youth protection standards and cultural practice maintenance. We address patterns of public service innovation and institutional adaptation in rural juvenile justice systems through the systematic analysis of practices across five villages in East Java. Through consolidating stakeholder interviews and justice proceeding observations, our analysis shows how communities innovate in public service delivery by negotiating between formal requirements and informal mechanisms while integrating distinctive legal traditions and maintaining institutional legitimacy across multiple domains. The examination identifies two central patterns in public service development. First, processes of normative integration emerge through systematic institutional synthesis where communities innovate service delivery approaches while preserving cultural coherence. Second, these innovation processes correspond to variations in resource distribution, traditional authority configurations, and state presence across geographic and social contexts. We document how unspoken institutional practices and innovative service arrangements shape justice negotiations between community and state spheres, particularly in mediating youth protection within traditional normative frameworks of public service delivery. Full article
26 pages, 6009 KB  
Article
Enhancing Campus Environment: Real-Time Air Quality Monitoring Through IoT and Web Technologies
by Alfiandi Aulia Rahmadani, Yan Watequlis Syaifudin, Budhy Setiawan, Yohanes Yohanie Fridelin Panduman and Nobuo Funabiki
J. Sens. Actuator Netw. 2025, 14(1), 2; https://doi.org/10.3390/jsan14010002 - 25 Dec 2024
Cited by 4 | Viewed by 4679
Abstract
Nowadays, enhancing campus environments through mitigations of air pollutions is an essential endeavor to support academic achievements, health, and safety of students and staffs in higher educational institutes. In laboratories, pollutants from welding, auto repairs, or chemical experiments can drastically degrade the air [...] Read more.
Nowadays, enhancing campus environments through mitigations of air pollutions is an essential endeavor to support academic achievements, health, and safety of students and staffs in higher educational institutes. In laboratories, pollutants from welding, auto repairs, or chemical experiments can drastically degrade the air quality in the campus, endangering the respiratory and cognitive health of students and staffs. Besides, in universities in Indonesia, automobile emissions of harmful substances such as carbon monoxide (CO), nitrogen dioxide (NO2), and hydrocarbon (HC) have been a serious problem for a long time. Almost everybody is using a motorbike or a car every day in daily life, while the number of students is continuously increasing. However, people in many campuses including managements do not be aware these problems, since air quality is not monitored. In this paper, we present a real-time air quality monitoring system utilizing Internet of Things (IoT) integrated sensors capable of detecting pollutants and measuring environmental conditions to visualize them. By transmitting data to the SEMAR IoT application server platform via an ESP32 microcontroller, this system provides instant alerts through a web application and Telegram notifications when pollutant levels exceed safe thresholds. For evaluations of the proposed system, we adopted three sensors to measure the levels of CO, NO2, and HC and conducted experiments in three sites, namely, Mechatronics Laboratory, Power and Emission Laboratory, and Parking Lot, at the State Polytechnic of Malang, Indonesia. Then, the results reveal Good, Unhealthy, and Dangerous for them, respectively, among the five categories defined by the Indonesian government. The system highlighted its ability to monitor air quality fluctuations, trigger warnings of hazardous conditions, and inform the campus community. The correlation of the sensor levels can identify the relationship of each pollutant, which provides insight into the characteristics of pollutants in a particular scenario. Full article
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22 pages, 737 KB  
Article
Forensic Accounting and Risk Management: Exploring the Impact of Generalized Audit Software and Whistleblowing Systems on Fraud Detection in Indonesia
by Tarmizi Achmad, Chen-Yuan Huang, Mukhlas Adi Putra and Imang Dapit Pamungkas
J. Risk Financial Manag. 2024, 17(12), 573; https://doi.org/10.3390/jrfm17120573 - 19 Dec 2024
Cited by 1 | Viewed by 7058
Abstract
Purpose—This paper investigates the role of forensic accounting skills in enhancing auditor self-efficacy towards fraud detection in Indonesia. It also examines the moderating effect of the implementation of Generalized Audit Software (GAS) and the whistleblowing system on the relationship between accounting and auditing [...] Read more.
Purpose—This paper investigates the role of forensic accounting skills in enhancing auditor self-efficacy towards fraud detection in Indonesia. It also examines the moderating effect of the implementation of Generalized Audit Software (GAS) and the whistleblowing system on the relationship between accounting and auditing skills and auditor self-efficacy, as well as their combined role in enhancing fraud detection. Methodology—A cross-sectional survey was conducted with 537 external auditors in Indonesia. Data were analyzed using multiple linear regression with moderation models, employing WarpPLS 8.0 software. Findings—The results indicate that practical communication skills, psychosocial skills, and accounting and auditing skills significantly enhance auditor self-efficacy. However, technical and analytical skills do not show a significant effect on auditor self-efficacy. Furthermore, auditor self-efficacy is found to have a direct and significant impact on fraud detection. This study also reveals that implementing GAS moderates the relationship between auditor self-efficacy and fraud detection, whereas the whistleblowing system does not demonstrate a significant moderating effect. Novelty—This study contributes to the literature by highlighting the role of forensic accounting skills and the implementation of GAS in enhancing auditor self-efficacy and fraud detection in the Indonesian auditing context. Full article
(This article belongs to the Section Business and Entrepreneurship)
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19 pages, 251 KB  
Article
The Adaption of Sustainable Blended Global Discussion (SBGD) in English as a Foreign Language Teaching and Learning
by Putri Gayatri and Helena Sit
Educ. Sci. 2024, 14(12), 1279; https://doi.org/10.3390/educsci14121279 - 22 Nov 2024
Cited by 1 | Viewed by 1198
Abstract
The growing significance of English in global communication has heightened interest in sustainable English as a Foreign Language (EFL) instruction. Regrettably, sustainable EFL education has received insufficient attention, especially in the Indonesian context. To address this issue, recent conceptual research by Gayatri et [...] Read more.
The growing significance of English in global communication has heightened interest in sustainable English as a Foreign Language (EFL) instruction. Regrettably, sustainable EFL education has received insufficient attention, especially in the Indonesian context. To address this issue, recent conceptual research by Gayatri et al. has put forth a practical recommendation, namely the Sustainable Blended Global Discussion (SBGD) method, which combines classroom and online learning to engage students in global discussions with foreigners, promoting critical thinking. Despite being constructed on a solid foundation of theory and Indonesian context, the success of SBGD remains to be demonstrated. Hence, a multiple case study was conducted to examine the adaptation of SBGD in EFL classes at different universities. The EFL teachers were interviewed to explore the method’s advantages and challenges. Questionnaires were employed to study the perception and the critical thinking skills of 57 students, with some of them also being interviewed. Results showed that students indicated positive perception of the implementation of SBGD (M = 4.02 and M = 4.05). Additionally, students demonstrated a higher level of critical thinking skills through the teacher’s SBGD implementation in teaching and learning. Furthermore, greater student engagement, improved English language skills, and improved critical thinking were all observed; however, improvements like smaller group discussions, more facilitator involvement, and institutional supports were needed. This study is significant in addressing challenges and recommending the SBGD method as a solution for implementing online technologies in under-resourced contexts, specifically Indonesian higher education. The findings contribute to the literature on blended teaching and digital tools for second language education, with broader implications for similar educational settings. Full article
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