Purpose This study aims to test the causality of fraud diamond factors (pressure, rationalization, opportunity and capability) and Machiavellian personality on fraud intention. Design/methodology/approach This study used a 2 × 2 × 2 × 2 web-based laboratory experiment. Our subjects are accounting students from various Indonesian universities as surrogates of an accountant of a firm. We analyzed the data using the independent t-test. Findings This study provides empirical evidence that the four aspects of fraud diamond, namely pressure, opportunity, rationalization and capability cause fraud intention. Besides, high Machiavellian attitude also causes high fraud intention. Research limitations/implications This study is a Web-based one that is subject to the instability of internet access. Specifically, some subjects had to redo the completion of their experimental modules because of the unstable internet connection. Practical implications The results of this study suggest organizations to pay attention to their members’ behavioral aspects that can be the symptoms of fraud and to design whistleblowing systems to prevent fraud intention as an opportunity factor within organizations. Social implications Social implications are to develop the appropriate whistleblowing system to mitigate the fraud. Originality/value The novelty of this study lies in combining the experimental test of fraud diamond (internal and external factors) and Machiavellianism as a personality factor as the determinants of fraud intention. Further, another novelty lies in the use of the antifraud system as a proxy of opportunity that has not yet extensively investigated by previous studies.
Violence towards women in the personal realm continues to occur in all provinces in Indonesia. The phenomenon of violence in the personal realm is experienced more by women due to fear, guilt, shame, and feeling that they have no support socially or individually. This study aims to determine the forgiveness approach as a form of recovery for women who experience violence in the personal realm. This research is a theoretical study using secondary data. The results of this theoretical study show that victims who experience violence can be recovered through forgiveness approach to express forgiveness for perpetrators. Forgiveness can be done because the victims have motivation not to avoid and respond to acts of violence perpetrated by the perpetrators, and even continues to be motivated to do good things. If forgiveness is done sincerely, it can make easier for the victims to forgive themselves and others, otherwise forgiveness is difficult to do totally if the victims choose to take revenge and avoid the perpetrators.
Since most students begin their studies online, the LMS platform is frequently used. Universities and colleges play a crucial role in adopting many of its LMS platforms. A web-based application software package called Bibliometrics is used to design, test, and evaluate specific learning processes. LMS will be the dominant artificial intelligence-based solution for managing eLearning starting in early 2021. The principal objective of this project is to develop an artificial intelligence-powered LMS portal that enables students to continue studying and receive the most recent lessons from their teachers. Using the Communicate cloud software and Dialog Flow, a chatbot plugin system connected to the Google platform, and based on current needs, research bibliometrics was developed as an LMS project system. Students can interact with the chatbot anytime to satisfy their learning needs as long as they have an internet connection and a student ID card to access the dashboard. The LMS Platform, which was developed utilizing Bibliometrics and Artificial Intelligence approaches to help students access resources and complete teacher tasks, is a novelty in this work, according to earlier publications that have been evaluated.
Dating violence (DV) has psychological impacts on the victims such as depression, trauma, anxiety, decreased self-esteem and feeling of resentment. This article aims to rediscuss the process of reconciliation and its relationship to DV victims’ inner peace. The process of psychological reconciliation would help to set the victims free from the shackle of previous abusive dating relationship. Reconciliation is defined as being able to cultivate peace within oneself. Because the victims’ problem lied in the memory of abusive experiences conducted by the violent doer, one of the proposed effective techniques that can be used in psychological reconciliation is counseling for DV victims.
This study aims to determine the relationship between resilience and work stress on employees at PT.X who work during the covid-19 pandemic. Participants in this study were employees who served as supervisors at PT.X with a total population of 37 participants. The method used in this study is a quantitative approach, with a non-probability sampling technique, namely a saturated sampling technique by taking the entire population of 37 participants. Measurement of resilience uses the Connor-Davidson Resilience Scale (CD-RISC) with a cronbach alpha of 0.917, while to measure work stress uses the work stress scale of Robbins & Judge (2013) with a cronbach alpha of 0.861. The scale is distributed in the form of a questionnaire, with data analysis using IBM SPSS Statistics version 21 and correlation test using Karl Pearson's Product Moment. the results of data analysis obtained a correlation coefficient r = - 0.380 with a sign value = 0.010 (p <0.05), indicating that the results obtained were significant negative, which means there is a significant negative correlation between resilience and work stress. The higher the resilience, the lower the work stress, and vice versa.
This review aimed to investigate the suitability of therapy derived from Cognitive-Behavioural perspective to be applied as an intervention to treat depressive symptoms in women with dating violence experiences. As this will become a preliminary study to be conducted in Indonesia, a review literature method was employed to gather relevant and up-to-date materials on the topic. Firstly, the issue of dating violence and its urgency in Indonesia were described in the introduction section. In the discussion section, Cognitive-Behavioural perspective and the therapy derived from it, Cognitive Behavioural Therapy (CBT) was described and elaborated in detail. In general, CBT approach was effective in reducing depressive symptoms in women with intimate partner violence (IPV) experiences. As dating violence also belonged to IPV cluster, it is expected that CBT would also become an effective treatment to treat depression in women with dating violence experiences.
Tourism is one of the sectors that play a role in the process of development and development of certain areas in terms of their existence which contributes to the income of the government and people in the tourist attraction area. The tourist attractions in this study focused on the Bukit Cinta Rawa Pening tourist attraction. Rawa Pening has located approximately 10 km from Ambarawa District and from several points along the Magelang-Semarang route, you can see the beauty of Rawa Pening. Rawa pening tourist attraction has the potential for local wisdom, namely the New Klinthing folklore that can attract tourists to visit. The potential of local wisdom can be maximized to make Rawa Pening if it is optimal can affect the attitude of tourists. Knowing and understanding the attitude of tourists can be done with evaluation actions such as the availability of criticism boxes and suggestions through direct interviews with tourists who come to Bukit Cinta Rawa Pening Tourism Object. Thus this research was carried out with the aim of knowing the attitude of tourists in understanding the potential of local wisdom in the Bukit Cinta Rawa Pening tourist attraction, Semarang Regency.The potential for local wisdom in the form of folklore is a special attraction for tourists who come. The research was conducted qualitative research methods with a descriptive approach. The results of the study explained that as many as 42.3% of respondents came to the Bukit Cinta Rawa Pening tourist attraction because of their attitude and interest in local wisdom of folklore which is full of values and norms of culture and historical science.
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