Rescollacomm (E-Journals)
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The Influence of Internal Audit Effectiveness in Using Information Technology to Improve Audit Quality
Full text linkThis study aims to examine the effect of internal audit effectiveness on audit quality with the use of information technology as an intervening variable. This study is motivated by the importance of the role of internal auditors in ensuring accountable governance, as well as the increasing need for IT in the audit process in this digitalization era. The data analysis technique used is path analysis with a quantitative approach, and the mediation test using the Sobel test. The results of this study indicate that internal audit effectiveness affects audit quality with the use of information technology, this finding shows that information technology plays an important role in strengthening the impact of internal audit effectiveness on the quality of the resulting audit
Implementation of Ruin Probability Model in Life Insurance Risk Management
Full text linkThis study examines the implementation of the ruin probability model in risk management in life insurance companies. The main focus of this study is to evaluate how factors such as initial surplus, premium revenue level, and claim frequency affect the ruin probability of insurance companies. Using the collective risk model approach and relevant claim distribution, this study develops two methods to calculate the ruin probability: an analytical approach and a Monte Carlo simulation. The simulation results show that increasing the initial surplus and premium level significantly reduces the ruin risk, while increasing the claim frequency increases the ruin probability. In addition, the gamma claim distribution is more suitable for modeling claims in life insurance than the exponential distribution. Model validation is carried out by comparing the prediction results with historical data of insurance companies, which shows a high level of accuracy. This study provides important insights for insurance companies in designing more effective and optimal risk management strategies
Empowering High School Students with Software-Based Mathematical Skills for College and Career Readiness
Full text linkIn the current data-driven era, data literacy is a critical competency, yet many high school students lack practical training in essential software like Microsoft Excel, creating a significant skills gap. To address this challenge, the Mathematics Study Program at Universitas Kebangsaan Republik Indonesia conducted a community service program designed to empower high school students with foundational data analysis and visualization skills through a structured, hands-on Excel workshop. The program employed a phased approach, beginning with a socialization session for 31 students, followed by an intensive training workshop for a final cohort of 12 students. The workshop was segmented into three progressive modules: Foundations of Data Management, Logical Analysis and Data Interpretation, and Data Visualization. The program\u27s effectiveness was evaluated using qualitative performance-based assessments and a feedback survey to measure changes in skill and confidence. The results indicate that the training was highly successful, demonstrably improving participants\u27 competence and confidence as evidenced by overwhelmingly positive survey feedback. The foundational and data visualization modules were particularly effective, while the module on logical functions was identified as the most significant challenge for students. This initiative not only succeeded in delivering essential digital skills for college and career readiness but also offered valuable pedagogical insights, confirming the effectiveness of hands-on workshops and highlighting areas for refinement in technical education
Academic Human Resources Development In Realized Excellent and Competitive Higher Education
No full textThis study investigates the development of academic human resources (HR) as a critical factor in realizing excellent and competitive higher education institutions. Employing a qualitative descriptive approach, the research was conducted in selected universities in Indonesia that implement strategic HR development. Data were collected via in-depth interviews with university leaders, academic staff, and HR managers, supported by document analysis and observation. The findings highlight four key themes: institutional commitment, strategic academic leadership, digital technology integration, and structural and cultural barriers. Institutional commitment ensures strategic direction, funding, and policies supporting sustainable HR development. Strategic academic leadership fosters an innovative and collaborative academic culture. The integration of digital tools, such as online training and performance management systems, acts as an effective enabler for academic HR development. However, challenges including administrative workload, limited funding, and cultural resistance hinder optimal development. This study contributes a comprehensive understanding of how strategic human resource management and digitalization drive institutional excellence and competitiveness. Policy reforms and continuous leadership support are recommended to overcome existing challenges. The research suggests that universities adopt an integrated approach combining strategic leadership, digital adoption, and cultural transformation to sustainably enhance academic HR and institutional competitiveness in the global era
Comparison of Random Forest and SVM Algorithms in Classification of Diabetic Retinopathy Based on Fundus Image Texture Features
Full text linkDiabetic Retinopathy (DR) is a microangiopathic complication of diabetes mellitus that can cause visual impairment to permanent blindness. Early detection of DR is essential to prevent disease progression, but conventional methods require time, cost, and expertise that are not always available. This study aims to compare the performance of the Random Forest (RF) and Support Vector Machine (SVM) algorithms in DR classification based on texture features extracted from retinal fundus images. The dataset used consists of 3,000 retinal fundus images obtained from the Kaggle platform, divided into 2,400 training data and 600 test data. Image preprocessing includes conversion to grayscale, resizing to a resolution of 128×128 pixels, and normalization. Feature extraction is performed using a combination of Local Binary Pattern (LBP) and Gray Level Co-occurrence Matrix (GLCM) to produce a 14-dimensional feature vector. Performance evaluation uses accuracy, precision, recall, F1-score, ROC curve, and 5-fold cross-validation metrics. The results showed that Random Forest significantly outperformed SVM with an accuracy of 96% compared to 64%, an AUC value of 0.99 compared to 0.72, and an average cross-validation accuracy of 94.5% compared to 63.42%. Random Forest also showed balanced performance in both classes with precision, recall, and F1-score of 0.96, while SVM experienced classification imbalance especially in the disease class. This study proves that Random Forest is a more optimal algorithm for an automatic DR detection system based on fundus image texture features and can support increasing the accessibility of DR screening in areas with limited specialist medical personnel
Premium Sufficiency Reserve on Joint Life Insurance with Laplace Distribution
Full text linkEach insurance participant pays a premium to the insurance company during the coverage period. In paying the sum insured to insurance participants, insurance companies need to prepare reserve costs. This reserve fee is used to pay for the needs of insurance companies and insurance participants. This research explains the calculation of premium sufficiency reserve for joint life insurance for life insurance participants aged x years and y years with Laplace distribution. The parameters of the Laplace distribution are estimated using the method of momen and the method of maximum likelihood. The solution of the problem is obtained by determining the initial life annuity term, single premium, and annual premium so that the premium sufficiency reserve formula based on Laplace distribution is obtained. The results of the calculation of premium sufficiency reserves of joint life insurance using Laplace distribution are more less the same as the prospective reserves of joint life insurance using Laplace distribution
Sharing Knowledge of Occupational Issue in Indonesia and Thailand
Full text linkOccupational Safety and Health (OSH) remain critical issues in Southeast Asia, particularly in Indonesia and Thailand, where industrial growth has led to an increase in workplace accidents and occupational diseases. This study focuses on an international community service collaboration between Thammasat University in Thailand and Indonesian institutions. The program aims to enhance students\u27 understanding of OSH challenges, share knowledge on workplace accident prevention, and introduce ergonomics-based health promotion media. The activities included presentations, discussions, and evaluations to measure knowledge improvement. Results indicated that students significantly increased their understanding of OSH principles, as evidenced by high scores on post-activity quizzes. Additionally, the introduction of ergonomics-based health promotion media highlighted its potential as a preventive tool in addressing workplace hazards. This program underscores the importance of cross-border collaborations in advancing workplace safety and offers insights for scaling similar initiatives across ASEAN countries
Sociality of The Baduy Community: The Progress of Baduy Community Life
Full text linkBaduy society belongs to the traditional society that allows it to be at the stage of a developing society. The shift in Baduy society
is due to the development of the increasingly advanced times so that not only curiosity to the modern world, various new needs
become one of the triggers of pikukuh baduy violations. The process of change occurs because of social relations where baduy
people often interact with the outside community causing the mindset and orientation of baduy people towards the maturity of
rationality of the needs of life. The phenomenon will be dissected by Emile Durkheim\u27s theory, namely mechanical social solidarity
and organic solidarity, as well as providing explanations related to indigenous pikukuh as social facts that influence the way baduy
people act and think. The basis of this research is the assessment of the concepts and theories about the development of baduy
society based on the search for literature contained from books and several articles that have been published. This approach was
chosen to understand social phenomena or symptoms by focusing on a complete picture of the phenomenon studied
Tanjung Jaya Village and the Potential for Developing Ethno-Sciences for Climate Change Mitigation in Panimbang District, Banten
Full text linkClimate change is a major challenge for global society, especially in coastal areas that are vulnerable to the impacts of environmental change. Tanjung Jaya Village in Panimbang District, Banten, is an example of a coastal area that faces major threats due to climate change, such as coastal abrasion, tidal flooding, and changes in weather patterns. The people of Tanjung Jaya Village have rich local knowledge, which has been passed down from generation to generation and has proven effective in managing natural resources and mitigating disasters. This study aims to explore the potential of ethno-sciences or ethnology in addressing the impacts of climate change in this village, with a focus on mangrove management, sustainable agriculture, and coastal ecosystem protection. The results of the study indicate that the integration of traditional knowledge with modern science, such as satellite-based monitoring technology, can increase the effectiveness of climate change mitigation. Therefore, the development of policies that support the strengthening of the role of local wisdom in mitigating climate change is very much needed to increase community resilience to natural disaster
The Role of Guidance and Counseling Teachers in Addressing Juvenile Delinquency: A Literature Review
Full text linkJuvenile delinquency is an increasingly worrying phenomenon in various countries, including Indonesia. This study aims to explore the role of Guidance and Counseling (BK) Teachers in overcoming juvenile delinquency through a literature review method. This study analyzes prevention strategies, reactive approaches, and curative efforts carried out by BK teachers to deal with deviant behavior committed by adolescents. The results of the study indicate that BK teachers have a key role in preventing and overcoming juvenile delinquency through various approaches, including providing information, group guidance, mediation, home visits, and individual and group counseling. However, the implementation of these strategies often faces internal, external, and institutional obstacles, such as students\u27 lack of confidence to open up, minimal parental attention, and limited school resources. This study emphasizes the importance of a collaborative approach involving teachers, parents, and the community in dealing with juvenile delinquency in a comprehensive and sustainable manne