This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

This research analyzes the relationship between political stability, renewable energy utilization, economic progress, and tourism in Indonesia from 1990 to 2020. We employ advanced econometric techniques, including the Fourier Bootstrap Autoregressive Distributed Lag (ARDL) approach and Fourier Toda-Yamamoto causality testing, to ensure the robustness of our results while accounting for smooth structural changes in the data. The analysis uncovers a long-term equilibrium relationship between tourism and its fundamental determinants. Our research reveals significant positive impacts of political stability and renewable energy consumption on tourism in Indonesia. A stable political environment creates a favorable climate for tourism development, instilling confidence in both domestic and international tourists. Promoting renewable energy usage aligns with sustainable tourism practices, attracting environmentally conscious travelers. Furthermore, our findings demonstrate a bi-directional causal relationship between these variables over time. Changes in political stability, renewable energy consumption, and economic growth profoundly influence the tourism sector, while the growth of tourism itself can also stimulate economic development and foster political stability. Our findings underscore the need for environmentally sustainable and politically stable tourism policies. Indonesia’s tourism sector can grow sustainably with renewable energy and stability. Policymakers can develop strategies with tourism, political stability, renewable energy, and economic prosperity in mind.

This study offers a new perspective on measuring the impact of village funds (DD) on rural development. Using a mixed-method approach, the qualitative analysis reveals that, like previous rural development programs, the DD program struggles to implement inclusive methods for capturing community aspirations and evaluating outcomes. Despite rural infrastructure improvement, many villagers feel they have not fully benefited and do not view it as offering economic opportunities. The econometric model confirms the qualitative findings, indicating no significant DD influence on the village development index (IPD). Instead, effective governance factors like Musdes, regulations, and leadership are essential for the IPD improvement. Thus, enhancing village governments’ institutional capacity is crucial for increasing the DD effectiveness. The paper recommends several measures: training village officials in financial management and project planning, providing guidelines for the DD allocation and usage, creating robust monitoring-evaluation systems, developing communication strategies, and fostering partnerships with local NGOs and universities.

This research explores the role of social media in the political construction of identity, analyzing how these platforms mediate the expression and formation of individual and group political identities. The focus is on how social media changes the dynamics of communication and social interaction, facilitating the formation of “echo chambers” and increasing political polarization. Additionally, this study highlights challenges such as disinformation and the implications of social media for the health of democracy. As a researcher, I aim to highlight the broader implications of using social media in identity politics. By analyzing the impact of social media on political dynamics in Indonesia, this study reveals how social media influences public perception and political decisions. This study identifies how social media can be used as a tool to mobilize political support, but also how these platforms can spread disinformation and reinforce political polarization. Based on these concerns, researchers have not yet found research results that examine how social media specifically impacts the construction of political identity. This research aims to highlight how social media not only acts as a communication tool but also as a medium that influences the way individuals view and express their political identity. Through a qualitative approach, this study provides new insights into the impact of social media in contemporary political dynamics and the importance of digital literacy in addressing issues of identity politics in the digital era.

The improper disposal of litter by tourists poses a significant threat to tourism destinations worldwide, including in Indonesia. To mitigate marine litter, promoting eco-friendly behavior (EFB) among tourists is essential. This study applies the extended Theory of Planned Behavior (TPB), which posits that an individual’s behavior is driven by their attitudes, subjective norms, and perceived behavioral control, to better understand the factors influencing eco-friendly behavioral intentions. In this research, ecological consciousness and ecological knowledge were added to the traditional TPB framework to gain deeper insights into tourist behavior. Data were collected through a structured questionnaire from 876 visitors to Lake Singkarak, Indonesia. The findings demonstrate that the inclusion of ecological consciousness and ecological knowledge significantly enhances the predictive power of the TPB model in explaining eco-friendly behavioral intentions. Based on these results, raising public awareness, improving government management, and enhancing the quality of lake attractions are recommended to encourage responsible tourism. These measures can reduce litter and conserve lake habitats, ultimately contributing to the sustainability of tourism in the region.

One of Indonesia’s main characteristics of tourism development is maritime tourism, which is synonymous with archipelagic countries. The diversity of maritime tourism offered by Indonesia will never end, so it needs to be considered more carefully and used relevantly to create sustainable tourism in Indonesia that provides broad benefits for the country. Many maritime tourism locations in Indonesia are beautiful but require more active promotion. The level of security and terrorism issues are a requirement that the government must consider. The novelty of this research describes the potential ecotourism development in the town of Makassar that stakeholders should consider in the formation of tourism policy. The research locations are in Makassar City, Samalona Island, Langkai Island, and Lanjukang Island. Ecotourism developed in the coastal areas of Makassar City, especially in Samalona, Lanjukang, and Langkai Islands, produces superior objects that collaborate elements of nature and society as the main attraction in the long term. Therefore, local governments need to strengthen monitoring of regional geopolitical developments in order to avoid security and terrorism problems that might cause inconvenience to tourists.