The dizzying speed in which the tech industry has been evolving these past few decades has created a towering mountain of thrown electrical appliances, even the ones whose mechanisms are still unmarred. These electrical junks go by the name of E-Waste, which refers to discarded, recycled, or refurbished electrical and electronic products. Electronic waste comprises not only smartphones, but also other appliances, such as microwaves, DVDs, or even the dying light bulbs that your dad recently decided to toss out. With approximately 52.6Mt of e-waste filling up the landfills each year, only 17.4% is recycled on a global basis. It…

Before artificial intelligence, accounting had a difficulty with an enormous data explosion that is going to get worse in this world of data obesity. Because of this issue, there is a possibility of human error and fraud. Meanwhile, accounting is an important financial analysis task in human society. Therefore, every human error and fraud will have a significant effect on the company’s financial position. It can lead to financial losses, reputational damage, and even legal action. The application of artificial intelligence in financial accounting can make use of the huge advantages of science and technology to fill the shortage of…

By Leah Abigail Permata Bachtiar & Kamal Husein Darmawan In the realm of cryptocurrencies, Bitcoin stands as a towering figure, renowned for its revolutionary decentralized architecture and its finite supply of 21 million coins. This scarcity, a cornerstone of Bitcoin’s economic design, is safeguarded through a mechanism known as the Bitcoin halving. At the heart of the halving lies a predetermined event embedded within Bitcoin’s protocol that occurs approximately every four years. This event, the halving, entails a deliberate reduction in the block reward by half which is the amount of Bitcoin awarded to miners for successfully verifying transactions and…

By: Alsya Rosaly Putri Hadianti & Stefanie Andrilla Salim Looking forward is always a tricky business.  The year 2023 has been a turbulent journey for America’s most dynamic industry, tech. A bear market in tech stocks, surging costs, and an imbalance in the labor market due to the ongoing trend of the great resignation led to a notable tumble. After bold statements on how tech can create a new future of terrestrial mobility, numerous confident investors and article headlines—who jotted down reasons why tech is such a prospective sector in 2022—suddenly question themselves facing such an anomaly. However, is this…

By Jennifer Djaukar & Fangky Nggallu Have you ever heard about digital fraud and forensic accounting? Digital fraud has become an urgent global issue in recent years due to the use of digital technology in daily life. Some forms or types of fraud include email phishing, account takeover fraud, payment fraud, and crypto fraud. A while ago, Hong Kong, which is known as one of the advanced countries in the financial sector, reported that the fraud causing the highest level of loss is email phishing, with losses reaching HK$1.4 billion and has become a prime target for digital fraudsters. In…

Written by: Hendrik Damanik, Asti Haptadewi, and Nathaniel Hieronimus With the emergence of Industry 4.0, digitalization has become a major trend. Digitalization, with digital technology as a core element, is leading society and the economy in the digital age. Companies are using digital technologies like artificial intelligence, big data analytics, cloud computing, and IoT to adapt to changing customer expectations, market forces, globalization, regulatory requirements, and talent needs. Governments are competing to place digital technologies on the agenda, and business decision-makers are leveraging their potential. Sustainability remains a major concern for companies, as they face global challenges like the COVID-19…

Written by: Revadhia H. A. & Edward F. S. Designed by: Dewi Wulandari The world is currently experiencing climate disparities which are changing not according to the scale as it should be. Climate change is a condition where there is a significant change in climate, rainfall, or air temperature within a certain period of time. This significant climate change is caused by one of the human activities, namely the widespread use of fossil fuels to fulfill life which is increasingly indifferent to the adverse impacts it has on the local environment or globally. This fossil fuel was formed from the…

Written by: Maxmilian A. H. & Candra M. U. Designed by: Justin Raphael Have you ever thought about the impact of the movies or series we watch daily on our environment? As it is proven that global warming threatens our environment and health, a portion of it is caused by the activity done in the film industry. The problem is even more relevant today considering the worsening climate change in the past few years, putting more importance on reaching net zero emissions. Together with global warming, the film and television industry is one of the fastest-growing industries in the world,…

Written by: Graceeva C. F. & Jonathan Designed by: Zhyshyliany T. In this day and age, golf or country clubs provide a wide array of activities, ranging from golfing alone to a smorgasbord of various recreational activities for the benefit of the members. As it is in the latter form of a club that the accounting system will be more extensive and present a greater degree of interest, this article will be devoted to knowing the accounting requirements of a golf or country club. Nowadays, people prefer to do business with people they like. High-net-worth (HNW) people and the golf…

Written by: Reynaldo Andika & Ratu Hanifa Designed by: Zefanya Patricia If you are a fashion enthusiast, surely you are familiar with the changes in clothing styles found in malls that continue to change quickly. Do you know why this phenomenon occurs? What happened to the clothes that were replaced? To answer this question, we need to know the impact of the internet on the fashion industry as a whole. The presence of the internet makes it easy for individuals to exchange information directly, especially with social media, an individual can easily see what new fashion trends are booming. Based…

Written by: Angie Christina & Aljendro Jongkamto Designed by: Ahmad Faraby Net zero has been a key goal for the world in the past two decades because greenhouse emission has increased and the earth’s temperature has increased 1.1 degrees celsius since the 1800. By 2030, emission should decrease by 45 percent, following the target of NZE (net zero emission) by 2050. Various policies around the world have direct companies to achieve these goals. China has implemented decarbonization policies to cut energy intensity by 3 percent in 2021 and have also encouraged low-carbon corporate strategies in state owned enterprises. The UK…

Written by: Dafiq Kamal & Ranggi Rembang Rawi Designed by: Dewi Wulandari The world has just been shaken by the shocking news coming from one of the world’s famous bakeries from South Korea, Paris Baguette. First and foremost, Paris Baguette is a global bakery chain that has opened its outlets all over the world. However, their stellar reputation was tarnished due to an incident that occurred recently. On the morning of 15th October 2022, a 23-year-old employee was found lifeless with her body crushed inside the factory’s mixing machine. The employee was operating a mixing machine on her late-night shift…

Written by: Gusri Adzin Abiyyu & Nurisqia Caesar P. Designed by: Alyssa Tania Technological developments occur rapidly following the times. This development pushes the creativity of business people to find a business that is able to fill in the newly created land of opportunities in the digital market. This is a form of impact from technological developments that occur in all aspects of life, one of which is the entertainment aspect. This is what triggers the emergence of various entertainment services that are easily accessed via smartphones. Nowadays, watching television is no longer the only option if we want to…

Written by: Indrani Salsabilla & Laksmana Anggitapradhana Designed By: M. Albaradai Ansar What do you usually do when you are bored? Do you go hang out with friends outside? Are you more into calm, indoor activities, such as reading books? Or are you perhaps finding yourself scrolling through random videos on the internet to pass time? If you are one of the latter types, you may be familiar with Mukbang videos. Watching strangers eat an enormous amount of food and listening to the sound they are making as they eat their food may sound like a peculiar thing to do.…

Written by: Aisya A. & Steven S. Designed by: Daffa Kinanthio There is one place in the world, a foreign city, where there is an entire district with plastic surgery clinics. That city is Seoul, South Korea. South Korea is a popular destination for medical tourism, specifically cosmetic surgery. People come from all across the globe to enhance their looks here. According to the International Society of Aesthetic Plastic Surgery (ISAPS), Korea ranks first on a per capita basis, with 13.5 cosmetic procedures performed per 1000 individuals. Even during the pandemic, cosmetic surgery and skin clinics in South Korea recorded…

Written by: Christabella Ardhany & Hanifah Salsabila Designed By: Alyssa Tania The presence of the internet has changed many aspects of human life. In this digital era, almost everyone is supported by an internet connection. However, what if in the future we can enter the virtual world and carry out activities in it? Metaverse is a term for a concept of the internet world that is presented in 3D or virtual. Within the metaverse, users can perform various activities, such as socializing, shopping, playing games, and working through a special metaverse profile called Avatar. In its operation, metaverse combines at…

Written by: Nathaya Athira P. W. and Gian Nathaniel Designed By: Fransiska L. Amidst society’s increasing appetite in investing, Non-Fungible Tokens or familiarly known as NFTs become one of the most popular forms of investment nowadays. In this form of NFT, investors are able to tokenize any digital things such as collectible items, artworks, pictures, even music. With these tokens, investors can claim ownership of those specific items, where no official copies of the items are available, nor can they be collectively owned by another person. This exclusivity of NFT might not be so questionable, since it derives from the…