Veredas do Direito (Journal)
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DEVELOPING A FRAUD-RESISTANT PERFORMANCE-BASED BUDGETING MODEL FOR THE INDONESIAN NAVY: AN APPLICATION OF ACFE AND COSO FRAMEWORKS
Get PDFThis study develops a fraud-resistant performance-based budgeting (PBK) model for the Indonesian Navy (TNI AL) by integrating the Association of Certified Fraud Examiners (ACFE) standards and the COSO internal control framework. Recent regulatory reforms in Indonesia (Minister of Finance Regulation No. 62/2023 and PMK 107/2024) emphasize performance alignment and accountability in public budgeting, yet implementation in defense institutions remains uneven and vulnerable to irregularities. Using a qualitative case study design, the research draws on semi-structured interviews with planning, finance, and internal audit personnel at TNI AL Headquarters (Srena, Diskual, and Itjenal), document review, and NVivo-assisted thematic analysis. Findings indicate that while the TNI AL has adopted performance-based planning mechanisms, gaps remain in risk assessment, monitoring, and detailed activity costing—factors associated with repeated budget revisions and reported overpayments. The study identifies multiple fraud drivers consistent with the ACFE Fraud Hexagon (pressure, opportunity, rationalization, capability, ego, collusion), compounded by organizational factors (limited accounting capacity, cultural constraints on whistleblowing, and budget shortfalls). Based on these findings, we propose a revised PBK model that (1) applies SMART criteria to planning; (2) strengthens separation of duties and monitoring through COSO components; (3) enhances transparency and expenditure analysis via detailed RKA-K/L and e-reporting integration; and (4) embeds ACFE-aligned anti-fraud controls (whistleblowing, continuous audit, and anti-bribery measures). The proposed model is intended to improve the integrity and efficiency of defense budgeting and to inform policymakers and auditors designing controls in high-risk public sectors. The paper concludes with policy recommendations and directions for empirical validation across other defense branches
THE QUALITY OF UNDERGRADUATE ACCOUNTING TRAINING IN HIGHER EDUCATION INSTITUTIONS
No full textIn the context of international integration and digital transformation in higher education, the demand for high-quality accounting bachelor\u27s degree training is becoming increasingly urgent. This requires higher education institutions to improve their training programs to ensure graduates meet labor market demands and enhance competitiveness. This article analyzes, evaluates, and measures the quality of accounting bachelor\u27s degree training in higher education institutions. The research sample consists of final-year students and alumni of higher education institutions majoring in accounting. We use a quantitative research method with the support of SPSS statistical software. The results show that the quality of accounting bachelor\u27s degree training reaches a level of 3.044 on a 5-point Likert scale, reflecting a fairly average assessment of training quality by students. This indicates that students have a certain level of satisfaction but still desire improvement, especially in practical skills—a core element for the accounting profession. Overall, the quality of training has reached an acceptable level, but it is not truly outstanding in the context of increasingly high professional demands. This result is also consistent with the previous study\u27s observation that the quality of university training in general and accounting in particular needs significant improvement in practical skills, application, and engagement with businesses (Jackling & De Lange, 2009). Based on the research results, we propose several recommendations for higher education institutions to improve the quality of accounting bachelor\u27s degree training
COLLATERAL CHAOS: HOW INEFFICIENCIES IN MORTGAGE LAW ENFORCEMENT THREATEN THE STABILITY OF INDONESIAN BANKING
No full textMortgage rights play a crucial role in maintaining banking stability by providing legal protection to creditors through collateral enforcement mechanisms; however, enforcement inefficiencies, inconsistent judicial decisions, and bureaucratic delays hamper their effectiveness in Indonesia. This study examines the systemic risks arising from failed mortgage enforcement by integrating legal analysis and financial risk assessment, offering a novel interdisciplinary perspective. The study hypothesizes that delays and inconsistencies in mortgage enforcement increase financial sector risk, limit credit growth, and weaken banking liquidity. Using a normative juridical approach, this study analyzes relevant laws and regulations, court decisions, and conceptual frameworks, complemented by interviews with legal experts, banking practitioners, and financial regulators. The results indicate that inefficient mortgage enforcement in Indonesia directly impacts banking stability by increasing systemic risk, particularly through delays in credit recovery, legal uncertainty, and increasing non-performing loans (NPLs). Slow collateral execution processes, inconsistent court decisions, and conflicting priorities between creditors weaken the function of mortgages as a risk mitigation instrument, thereby reducing creditor confidence, hampering credit distribution, and squeezing bank liquidity. Compared to countries with more efficient execution mechanisms, this situation makes the Indonesian banking sector more vulnerable to financial instability, necessitating legal and procedural reforms to strengthen legal certainty, expedite collateral execution, and enhance financial system resilience
MULTI-CRITERION ANALYSIS OF SAFETY PRINCIPLES FOR OPERATING HYDRAULIC PLATFORMS IN THE FIRE DEPARTMENT
No full textHydraulic lifting platforms enable firefighters and rescue workers to respond effectively and safely in difficult conditions. Machinery must comply with safety requirements, and protective measures must be designed in accordance with the principles of EN ISO 12100 for hazards and risks. Operators of this equipment must undergo training to be able to use this type of firefighting equipment correctly and effectively, with regard to their own safety and the safety of the people being rescued
CONSIDERATIONS ON THE HISTORY AND SOCIOLOGY OF THE INFORMATION SOCIETY
No full textThis study explores the historical and sociological foundations of the information society through an interdisciplinary framework combining the sociology of knowledge, philosophy of science, and the history of computing. Building on Edgar Morin’s seven essential forms of knowledge, the study argues that contemporary education must shift from mere information transmission to cultivating epistemic awareness, rational knowledge production, Earth identity, ethical responsibility, and the capacity to confront uncertainty. The first section examines the philosophical foundations of the sociology of knowledge through Karl Mannheim’s theory of existential determination, as well as the Enlightenment’s rational ideal and its critique by the Frankfurt School. Habermas’s reconstruction of rationality through knowledge-constitutive interests is presented as a critical pathway for emancipatory knowledge. The second section analyzes scientific production as a sociological process via Kuhn’s paradigm theory, Bourdieu’s field analysis, and Burke’s social history of knowledge. The third section outlines the historical evolution of computation from mechanical devices to modern digital infrastructures, emphasizing sociotechnical transformation. Finally, the integration of artificial intelligence into healthcare is evaluated through ethical and regulatory challenges such as algorithmic bias, transparency, accountability, and privacy. The study concludes that the ultimate test of the information society is not knowledge production itself, but the ability to remain human through ethical and critical engagement with knowledge
EFFECTIVENESS OF INTERNAL CONTROL SYSTEM ON FRAUD DETECTION IN NIGERIAN PUBLIC SECTOR: A STUDY OF THE CENTRAL BANK OF NIGERIA
No full textThis paper attempts to evaluate how the elements of internal control systems affect fraud detection in the Central Bank of Nigeria. It also assessed the moderating role of emotional intelligence on such influence. The research was based on the COSO framework coupled with a quantitative approach and survey strategy. A structured questionnaire with a 5-point Likert scale was adopted. The study received 401 valid responses, which were used for multiple regression and mediation analyses. The research identifies Risk Assessment and Information and Communication, elements of the COSO framework, as well as Emotional Intelligence, to significantly promote fraud detection. Similarly, the three sub-factors of Control Environment, Control Activities, and Monitoring Activities do not have any significant effect on fraud detection. The effects of both Risk Assessment and Information and Communication were also found to be moderated by emotional intelligence and not just a direct predictor. These results highlight the consequences of integrating behavioural competencies with formal control structures to enhance the capability of detecting fraud in the organisation. The study concludes that a combined focus on procedural safeguards and emotional awareness offers a more effective approach to combating fraud, with implications for training, internal system design, and institutional policy reform in high-risk financial institutions
MEASURING PROJECT MANAGEMENT SKILLS OF CIVIL AVIATION EMPLOYEES
No full textThe aim of this study is to measure the project management skills of employees who work in the civil aviation sector. The research method used has been structured to evaluate the success of the project manager by encompassing not only technical competencies but also managerial, communicative, and leadership dimensions. The research has been designed to be used in corporate processes such as performance assessment, career planning and educational needs. The analyses conducted under the research revealed that project management skills are grouped into five fundamental dimensions. These dimensions have been identified as Technical Skills, Managerial Competencies, Communication Skills, Management Style–Leadership, and Technological & Methodological Competencies. The resulting factor structure diverges from the commonly accepted four-dimensional approaches in the literature and expands the theoretical framework of project management competencies. Validity and reliability analyses of the scale demonstrate that the adapted structure is statistically robust and consistent. This study contributes to the systematical assessment of the project management skills in the civil aviation sector and provides a scientifical basis for the corporate processes like human resources planning, competency development strategies and the design of training programs. The research findings are expected to make significant contributions to the theoretical knowledge base in the field of project management as well as to practice-oriented studies
PRÁCTICAS DE ECONOMÍA CIRCULAR EN EMPRESAS TURÍSTICAS
No full textEl objetivo de la investigación fue analizar el conocimiento y aplicación de la Economía Circular en el marco del Objetivo de Desarrollo Sostenible 12 Producción y consumo responsable en las empresas turísticas en Los Cabos, Baja California Sur. Se diseñó una encuesta con un enfoque mixto para 56 empresas del sector. Los hallazgos encontraron un grado de integración medio en la EC y en el ODS 12. Los programas de mitigación de la contaminación del ambiente y de reducción del uso de envases en los productos, identifican oportunidades. El cumplimiento de la circularidad en el destino, se presenta como elemento necesario y sustentable, y competitivo, para la práctica del turismo sostenible
THE RULES OF SEEKING PERMISSION IN SURAH AN-NUR A COMPARATIVE STUDY BETWEEN THE INTERPRETATIONS OF THE RULINGS OF THE QUR’AN BY AL-JASSAS (D. 370 AH) AND AL-JAMI’ LI-AHKAM AL-QUR’AN BY AL-QURTUBI (D. 671 AH)
No full textThis research aims to demonstrate the rulings on seeking permission mentioned in Surah An-Nur, through a comparative study between the interpretations of Al-Jassas\u27s "Ahkam Al-Qur\u27an" and Al-Qurtubi\u27s "Al-Jami\u27 li-Ahkam Al-Qur\u27an." The study clarifies the points of agreement and disagreement between the opinions of each of the two imams regarding the rulings on seeking permission, and presents the views of jurists andATheir guidance, with a focus on the linguistic and technical concept of seeking permission, and an explanation of the wisdom behind its legitimacy, and its ruling
PESTICIDE EXPOSURE, ENVIRONMENTAL DEGRADATION, AND FARMER HEALTH: EVIDENCE FROM PUNJAB, PAKISTAN
No full textThis study examined pesticide use and associated human health effects in Punjab, Pakistan, with particular focus on the cotton-growing belt of South Punjab. A descriptive and correlational research design was adopted. Three districts, Attock from North Punjab, Sargodha from Central Punjab, and Multan from South Punjab were selected based on regional representation and feasibility. Sample size (384) was determined using a 95% confidence level and 5% margin of error. Data were collected through a structured interview schedule developed from literature and expert consultation. Data were coded in Microsoft Excel and analyzed in SPSS using descriptive statistics, and regression. Weighted scores were calculated to rank Likert-scale responses. Findings revealed that a high dependence on pesticides combined with unsafe application practices and limited environmental awareness. Farmers possess general knowledge about immediate health risks but lack technical understanding of safe use, environmental protection, and alternative pest control methods. Weak engagement with formal advisory services and heavy reliance on dealers and peers further increase the risk of misuse. The study highlighted a dire need for simplified label communication, strengthened extension services, farmer training on safe pesticide handling, and promotion of integrated pest management (IPM) to reduce health and environmental hazards