Earticle

일본제국의 대동아공영권도 팔굉일우의 세상도 정치 이데올로기였다. 즉 정치이데올로기는 허구이며, 세뇌이고, 주입이다. 강요이고 세몰이다. 그 이데올로기를 지배 세력은 이용하고, 국민은 희생당한다. 지배 세력에 의한 이데올로기의 부정성과 반민주성을 방지하는 것은, 공동체의 시민의식이고 국민주권 의식이고 문민통제 시스템이다. 일본은 앞으로 어떤 천황제와 반공주의를 만들어갈 것인가? 상징 천황제는 꼼수인가 군주인가? 서랍에 넣어 둔 저녁은 아침이 되면 나오지만, 공산주의를 불온시하는 국가에서 마르크스 철학은 언제 서랍에서 나올까? 민주주의는 주권재민이다. 국민주권은 민주주의 정신의 중심이다. 천부인권과 생명 존중이라는 보편적 원리를 중심에 두고, 민주적 제도를 만들어갈 일이다. 일본제국의 반공주의는 한국의 독재정권에서 재활용되었다. 한국 사회도 반공과 경제개발이라는 이데올로기에 휘둘렸다. 그 이데올로기의 부정성과 반민주성을 넘어서야 비로소 한국이라는 공동체를 만들 수가 있다. 정치 이데올로기가 한국과 일본에 던지는 시사점은 그런 것이다.

The political ideology of the Japanese Empire is fiction, indoctrination, and infusion. It is coercion and seduction. The ruling power takes advantage of the ideology and the people are sacrificed. Preventing the negativity and antidemocracy of ideology by the ruling power is the civic consciousness of the community, the consciousness of national sovereignty, and the civil control system. What kind of emperor system and anti-communism will Japan make in the future? Is the symbolic emperor system a trick or a monarch? The evening in the drawer comes out in the morning. In a country that considers communism illegal, when will Marx’s philosophy emerge from the drawer? Democracy is a sovereign citizen, and sovereignty is the center of the spirit of democracy. It is to create a political system based on the universal principles of natural human rights and respect for life. The anti-communism of the Japanese Empire was recycled in the dictatorship of Korea. Korean society was also influenced by the ideology of anti-communism and economic development. Only when the ideology is overcome with negativity and anti-democracy can the community of Korea be formed. Such is the implication of political ideology for Korea and Japan.

The aim of this research is to determine the involvement of UT students in accelerating the SDGs related to the problem of economic recession. This research is descriptive research using a survey design. Research target population This is Open University non-basic education students were 677 respondents. Data is collected using instruments that have been validated by experts and have high reliability and distributed via Google Form. The data obtained was analyzed descriptively. The results of this research increase understanding, access, and investment in human resource development as a solution to global economic challenges driven by awareness of the role of human resources in achieving sustainable development goals. It is hoped that this effort will make students strong agents of change in supporting the SDGs, especially in dealing with challenges caused by the economic recession.

Fraud prevention is an effort to prevent someone from committing fraud that is detrimental. The fraud phenomenon that occurs in Indonesia involves many actors from the government sector. Fraud prevention is needed to prevent or control the emergence of fraud by creating conditions that encourage fraud prevention efforts. Trigger factors that can influence fraud prevention are: internal control, internal audit, accounting information system, Good Corporate Governance. This research aims to examine the factors that influence the prevention of fraud at the Pekan Baru Pratama Tax Office. The approach used in this research is a quantitative technique where data is collected using a Likert scale questionnaire. Data analysis uses simple linear regression analysis. The research sample was all employees of the New Week Pratama Tax Office.

E-governance reforms are propelling the digitalisation of Indonesia's banking sector in a bid to promote transparency, efficiency, and accountability. Yet, the reforms have also begun to expose institutions to emergent risks, most significantly, insider cyber fraud, because institutional capacities have not kept pace with systemic evolutions. This concept paper analyses the organisational and behavioural risk drivers of digital transformations with specific emphasis on the role played by banking personnel in enabling cyber fraud. Grounded in institutional theory and risk governance approaches, the research provides a conceptual model depicting the interplay between institutional pressures, control mechanisms, and individual behaviours, which can exacerbate or alleviate internal cyber threats. The study highlights the requirement for adaptive and contextaware management controls that are aligned with evolving digital risks. The research adds to the literature on risk and institutional governance while providing policy implications for regulators who deal with the consequences of digitalisation. Furthermore, it emphasises the requirement of future empirical testing and underscores the significance of comparative cross-national research for ongoing scholarly investigation.

This research aims to understand the traditional Subak management system through an exploration of organisational transformation and financial performance in order to build good Subak governance based on local wisdom. Subak is positioned as a special organisation with a management system that is different from conventional systems, whose theories are not only sourced from accounting or business, but also from agriculture and culture. This research uses the Systematic Literature Review (SLR) method by reviewing relevant literature to analyse aspects of Subak organisational transformation, such as organisational environment, learning, knowledge creation, innovation, organisational culture, and leadership. The main objective was to identify the contribution of these factors in improving the efficiency and effectiveness of Subak. The findings show that organisational transformation supported by a transparent and accountable financial system is the basis for Good Subak Governance, which enables Subak to retain traditional values while adapting to the challenges of the times through the application of technology and local wisdom.

The problem that most, if not all, large companies deal with in one way or another is financial governance and corporate budgeting. This qualitative study focuses on what perspective, using the in-depth interview method, is used for data collection. The sources in this study are managers of digital-based startup companies. This article shows that from the reporting and financial management side that has used the services of a startup company, it encourages clients to come and order again. This research only looked at the barriers and benefits from the perspective of top-level beginner corporations, but future research could include the perspective of startups as well. Good financial reporting and management will have an impact on increasing customer interest and orientation in business sustainability.

The issue of human resources today is highly diverse. One of the main problems is the mismatch between employees' competencies and the positions they currently hold, which results in suboptimal performance. Placement strategies must be developed based on considerations such as work experience, educational background, and individual skills. An ideal placement is one that adheres to the principle of “the right man in the right place.” This study aims to identify strategies for optimizing employee placement based on this principle. The research employs a literature review method by collecting relevant previous studies, analyzing, and summarizing their findings. The conclusion indicates that the “right man in the right place” approach is proven to be highly significant in optimizing employee placement. Previous studies show that proper placement not only enhances productivity but also improves employee satisfaction, bureaucratic efficiency, and workplace professionalism.

Individuals in the workplace often encounter conditions of pressure and stress. These conditions may arise due to factors from the work environment or the individuals themselves. Job demands and workplace pressures can lead many employees to experience work-related stress. One key factor contributing to workload is the unequal distribution of tasks combined with tight deadlines, making workload a primary driver of elevated stress levels. This, in turn, impacts employee well-being and affects individual productivity and effectiveness at work. The purpose of this study is to examine the influence of workload on work stress levels and its effect on work productivity. This research employs a literature review method, drawing data from various previously published journal articles. The findings indicate that workload significantly influences job stress levels and has a consequential impact on employee productivity.