IMPLICATIONS OF ADOPTING ARTIFICIAL INTELLIGENCE ON THE INTERNAL AUDIT PROCESS TO IMPROVE FINANCIAL FRAUD DETECTION
Keywords: Artificial Intelligence, Internal Audit, Financial Fraud Detection, Machine Learning, Digital Transformation Abstract This study explores the impact of Artificial Intelligence (AI) adoption on the effectiveness, efficiency, and accuracy of internal audits in detecting financial fraud. Using a mixed-methods approach, surveys and in-depth interviews were conducted with internal auditors to assess AI’s effectiveness and explore […]
SPECTRAL LABOUR AND FEMININE NATION: DOMESTIC INVISIBILITY, VIOLENCE, AND PEDAGOGIC POWER IN TAGORE’S LITERARY AND INSTITUTIONAL IMAGINATION
Keywords: spectral labour, domesticity, feminist materialism, reproductive violence, pedagogy, nationalism Abstract This article explores the concept of spectral labour—the invisible yet foundational emotional, reproductive, and symbolic work performed by women—within Rabindranath Tagore’s literary and institutional imagination. While Tagore is often celebrated for his progressive portrayal of women and support for their education, his narratives and pedagogical […]
EXAMINING THE RELATIONSHIP BETWEEN RELIGIOUS BELIEFS AND POLITICAL PARTICIPATION IN MULTICULTURAL SOCIETIES
Abstract This study explores the relationship between religious beliefs and political participation in multicultural societies, examining how religious identity influences political engagement in diverse settings. Religion plays a significant role in motivating political participation, especially within religious communities that view political action as a moral duty. A qualitative approach was used, employing a comprehensive literature […]
LEGAL PROTECTION OF LAND OWNERSHIP RIGHTS IN MIXED MARRIAGES IN INDONESIA
Abstract Legal protection for various human interests is usually carried out by the state as a power organization used to achieve the goals of the nation. In the context of implementing agrarian reform to determine and enforce a land ownership system, whether collective or individual, the state is granted the highest authority to regulate the […]
EFFECTIVENESS OF A HYBRID MOTIVATIONAL INTERVIEWING MODEL USING MOBILE APP AND FACE-TO-FACE COUNSELING ON ORAL HYGIENE AMONG ADOLESCENTS IN GORONTALO
Abstract Oral and dental health problems among adolescents remain a global public health challenge. This study aimed to evaluate the effectiveness of hybrid motivational interviewing (MI) education on improving the Oral Hygiene Index Simplified (OHIS) among adolescents in Gorontalo. A quasi-experimental pretest–posttest control group design was conducted with 100 adolescents, divided into an intervention group […]