Volume 8 ~ Issue 3, (2026)


THE INFLUENCE OF POST-MERGER ORGANIZATIONAL CULTURE AND LEVEL OF MANAGEMENT INVOLVEMENT ON DELAYS IN REPORTING INTERNAL AUDIT RESULTS WITH COMMUNICATION AS AN INTERVENING VARIABLE (CASE STUDY AT PT PERKEBUNAN NUSANTARA I)
Taufik Hidayat, Taufik Kurrohman, Siti Maria Wardayati
Abstract       pdf Full text PDF
This study aims to analyze the influence of post-merger organizational culture and the level of management involvement on the delay in internal audit reports with organizational communication as an intervening variable at PT Perkebunan Nusantara I. This study uses a quantitative approach with primary data obtained through distributing questionnaires to internal auditors and management involved in the internal audit process. The sampling technique uses purposive sampling with the total population as the sample. Data analysis was carried out using multiple linear regression with the help of SPSS, including the classical assumption test, coefficient of determination (R²), F test, t test, and mediation test with the Sobel test. The results show that post-merger organizational culture has a significant effect on the delay in internal audit reports. The level of management involvement does not have a significant effect on the delay in internal audit reports. Communication does not have a significant effect in reducing audit delays and is unable to act as an intervening variable in the relationship between organizational culture and management involvement on audit delays. These findings emphasize the importance of organizational culture alignment, active management involvement, and effective communication in improving the timeliness of internal audit reporting, especially in organizations undergoing post-merger integration processes. This research provides theoretical contributions to the development of internal audit literature based on organizational factors as well as practical implications in improving the effectiveness of the internal audit function in state-owned enterprises undergoing transformation.

Author Keywords:Internal Audit, Organizational Culture, Management Involvement, Audit Delay




Developing an Operational Framework for Security Relocations and Evacuations in High Risk Humanitarian Environments
Michael Munyaradzi Makova (PhD)
Abstract       pdf Full text PDF

Humanitarian organizations operating in high-risk environments face persistent challenges in ensuring the safety and security of their staff and sustaining operations amid insecurity and humanitarian crises. Relocation and evacuation procedures are vital components of contingency planning in humanitarian security risk management. Effective contingency planning requires robust relocation and evacuation protocols that prioritize staff safety and, where applicable, the protection of dependents. While relocations and evacuations are critical components of humanitarian security risk management, existing frameworks often lack clarity, consistency, and operational applicability. This study examines how humanitarian organizations can strengthen the design and implementation of relocation and evacuation plans in high-risk operational contexts. It analyses current practices, identifies gaps, and draws lessons from case studies and past emergencies to highlight the essential elements of effective planning, aligning policy with practice. Building on policy guidance, case studies and field experience, the research develops an operational framework tailored to navigate insecurity and sustain operations in high-risk environments. The proposed framework blends operational structure, practical field guidance, and policy and governance level recommendations. The framework enhances staff safety and security, organizational resilience and supports the continuity of life-saving humanitarian assistance while upholding humanitarian principles. By offering a structured and context-sensitive framework, this study contributes to strengthening humanitarian security risk management in high risk environments.


Author Keywords:Contingency Planning, Evacuation, Humanitarian security risk management and Relocation


Consumer Way of Thinking, Speed of Action and Impulsive Consumption: The Intermediary Role of Materialism
Yaqi Yin, Guifang Fu
Abstract       pdf Full text PDF

In recent years, the increasing number of holiday promotions has affected people's consumption psychology and behavior to a certain extent. This research aims to examine the current situation of people's impulsive consumption under the holiday promotion scenario and its influencing factors, especially the direct and indirect impact of personality characteristics and materialism on impulsive consumption. 311 copies of valid data were collected using the thinking and speed scale, materialism scale and impulsive purchasing behavior scale in the MBTI personality scale. The results show that: (1) consumers' materialism is at the upper-middle level and impulsive consumption is at the upper-middle level; (2) There is a significant negative correlation between the way of thinking (intuitive type) and speed of action (judgment type) and impulse consumption in the personality traits of consumers; the way of thinking and speed of action are significantly negatively related to materialism. Department; There is a significant positive correlation between materialism and impulsive consumption; (3) Materialism plays a partial intermediary role between the dimension of personality characteristic thinking and impulsive consumption behavior, and materialism plays a complete intermediary role between the dimension of action speed and impulsive consumption behavior. This study found that the way of thinking, speed of action, and materialism directly and indirectly affect impulsive consumption, suggesting that people can reduce impulsive consumption by increasing rational evaluation, consumption evaluation analysis and reducing the dispersion of cognitive resources


Author Keywords:Way of thinking, speed of action, materialism, impulsive consumption


Le Figement Lexical dans le Discours Politique au Maroc
Yassine AJAKANE, Pr, Mouhcine AMRAOUI SAIDI
Abstract       pdf Full text PDF

In the Moroccan context, electoral campaigns constitute the ideal moment to observe the strategic use of certain linguistic signs and their transformation into fixed lexical units which circulate in the public and media space to become an ideological label specific to each discursive formation. These expressions reinforce the persuasive effectiveness of the speech by creating a feeling of familiarity and legitimacy. It can also function within discursive formation to give political speech its ideological consistency.


Author Keywords:-------------


Association of Infectious Diseases and Low Birth Weight with Stunting among Toddlers
Aulia Rizky Apriyani, Lidia Hastuti, Tri Wahyuni
Abstract       pdf Full text PDF

Background: Stunting is a chronic nutritional problem that remains a major public health challenge in Indonesia. Various factors may contribute to the occurrence of stunting, including a history of infectious diseases and low birth weight (LBW). This study aimed to analyze the relationship between a history of infectious diseases and LBW with the incidence of stunting among toddlers. Methods: This study employed a quantitative design with a cross-sectional approach. A total of 72 toddlers were selected using a purposive sampling technique in the working area of the Southeast Pontianak Community Health Center, Pontianak District. Data were collected through interviews using a questionnaire that had been tested for validity and reliability. Data analysis was conducted using univariate and bivariate analyses with the Chi-square test. Results: The results showed a significant relationship between a history of infectious diseases and the incidence of stunting (p = 0.03; OR = 2.9; 95% CI: 1.05–8.165). Toddlers with a history of infectious diseases had a 2.9 times greater risk of experiencing stunting compared with those without such a history. However, no significant relationship was found between low birth weight and stunting (p = 0.78; OR = 1.2; 95% CI: 0.32–2.35). Conclusion: A history of infectious diseases is a significant factor associated with stunting among toddlers. Therefore, stunting prevention efforts should focus on controlling infectious diseases, improving environmental sanitation, and strengthening maternal and child health services.


Author Keywords:infectious diseases, low birth weight, stunting