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Siti Musarofah; Listyowati Puji Rahayu; Luki Sri Anggoro Wati

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Teacher performance is one of the key factors in determining the quality of education and the achievement of school objectives. Several factors that are assumed to influence teacher performance include transformational leadership style, work motivation, and work discipline. This study aims to analyze the effect of transformational leadership style, work motivation, and work discipline on teacher performance at SMK Negeri 1 Musuk Boyolali. The research employed a quantitative method with descriptive and verificative approaches. The population consisted of 50 teachers, and all members of the population were selected as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 25. The results revealed that work motivation had a positive and significant effect on teacher performance. In contrast, transformational leadership style and work discipline did not have a significant partial effect on teacher performance. However, simultaneously, transformational leadership style, work motivation, and work discipline significantly affected teacher performance. The Adjusted R Square value of 0.324 indicates that these three variables explain 32.4% of the variation in teacher performance, while the remaining 67.6% is influenced by other factors outside the scope of this study. The findings imply that enhancing work motivation should be prioritized in efforts to improve teacher performance, while leadership and work discipline should continue to be strengthened to support a more effective working environment.

hidayah, lutfi; Dodi Ahmad Haerudin

Jurnal Filsafat dan Teologi Katolik 2026 STIKAS Santo Yohanes Salib Kalimantan Barat

This study aims to analyze the relationship between epistemology and scientific logic in the development of scientific knowledge using a library research approach by reviewing relevant literature in the fields of philosophy of science, theory of knowledge, and principles of scientific logic. The findings indicate that epistemology serves as a philosophical foundation for understanding the origin, structure, and validity of knowledge, while scientific logic functions as a systematic tool that guides reasoning in constructing rational and consistent scientific truth. Both have a complementary relationship, where epistemology provides a normative framework for determining the criteria of knowledge validity, and scientific logic ensures that the reasoning process is structured, coherent, and free from fallacies. Therefore, the integration of epistemology and scientific logic plays a crucial role in producing scientific knowledge that is objective, measurable, and academically accountable, while also enhancing the overall quality and credibility of the scientific process.

Andriyanti, Aulidina Dwi Nur; Aulia, Masyitah

Journal of Technology and Science 2026 Fakultas Sains dan Teknologi, Universitas Teknologi Surabaya

concern for pet owners. Consequently, cat owners seek equipment that can support and simplify their daily pet care activities. However, the busy schedules of many cat owners often make it difficult for them to provide consistent care, raising concerns about the neglect of their pets. To address this issue, this study developed an automatic cat feeding system for a cat enclosure using an experimental research method. The proposed system utilizes a load cell sensor, a Real-Time Clock (RTC), a servo motor, and an ATmega16 microcontroller. The load cell sensor is employed to determine the appropriate food portion based on the cat's nutritional requirements, while the RTC controls the feeding schedule by dispensing food twice a day at predetermined times. The experimental results demonstrate that the system was successfully implemented, with the load cell measurement exhibiting an error rate of 10.71% relative to the predefined set point. Furthermore, the servo motor effectively controlled the valve mechanism, achieving a maximum opening angle of 85 degrees. Overall, the developed system performed reliably and met the expected operational objectives..

Rahman, M Arief; Ahmad Ari Gunawan Sepriansyah; Sony Oktapriandi; Ambar Sehatiningsih; Jason Gunawan +3 more

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

The socialization of Sultan Muda Sumsel Super Apps for OPD administrators was conducted to improve the capacity of administrators in managing website-based application content, data, and service information. The activity responded to the need for coordinated digital governance in supporting the 100,000 Sultan Muda program and the development of young entrepreneurship services in South Sumatra. The method consisted of need identification, material preparation, socialization, direct practice, and evaluation through discussion and technical assistance. The results show that the activity strengthened administrators’ understanding of application objectives, content management procedures, data accuracy, and follow-up mechanisms for digital publication. Documentation of the activity also reflects active mentoring, practical simulation, and coordination among stakeholders. The implication of this activity is the importance of continuous capacity building for OPD administrators to ensure that public digital service platforms are informative, updated, and aligned with institutional objectives.

Eva Assalitsa Sabilla; Muhammad Zikri Assidik; Titi Rahayu

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Land and Building Tax (Pajak Bumi dan Bangunan or PBB) collection and its significant impact on local revenue generation. Land and building tax is a crucial component of local government revenue in Indonesia, especially following the implementation of regional autonomy and fiscal decentralization policies. Despite its critical role in funding local infrastructure and public services, the realization of PBB often falls short of its potential targets. This research utilizes a qualitative descriptive approach, employing secondary data collected from local revenue agencies and extensive literature reviews of previous academic publications. The objectives are to evaluate the effectiveness of current collection mechanisms, identify the primary obstacles hindering taxpayer compliance, and assess the overall contribution of PBB to regional financial independence. The findings reveal that while the administrative framework for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus. Furthermore, the study indicates that targeted digitalization of tax services and proactive public socialization campaigns can significantly enhance compliance rates. Practically, the results provide valuable recommendations for local policymakers to reform their tax collection strategies, optimize revenue streams, and ensure sustainable regional development.

Russel Wijaya; Nur Rachmat

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Tomato (Solanum lycopersicum) is a high-value horticultural commodity in Indonesia, yet its cultivation is frequently disrupted by leaf diseases that are difficult to distinguish visually. Diseases such as Bacterial Spot, Early Blight, and Tomato Yellow Leaf Curl Virus often present overlapping visual symptoms, making early and accurate diagnosis a significant challenge for farmers. The manual identification methods currently in use are inefficient and error-prone, ultimately leading to reduced crop yield  and quality. The general objective of this study is to develop software capable of automatically classifying tomato  leaf diseases. Specifically, this research aims to implement the MobileNetV3 Small architecture based on Convolutional Neural  Network (CNN) with ImageNet pre-trained weights to classify 10 types of tomato leaf diseases. The research methodology encompasses dataset collection from Kaggle comprising 10,000 images (1,000 per class), image pre-processing through resizing to 224x224 pixels, and normalization, as well as hyperparameter optimization (optimizer, learning rate, epoch, batch size) via scheduler. Model performance is evaluated using a confusion matrix encompassing accuracy, precision, recall, and F1-score.

Ningsih, Ayu; Mubaroq, Husni; Rahmadi, Andhi Nur

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the effectiveness of the GOOL (Dukcapil Go Online) service in accelerating the issuance of birth certificates at the Population and Civil Registration Office of Probolinggo City. GOOL is a digital-based civil administration service innovation that allows residents to process civil documents without visiting the office in person. This study employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentation. Effectiveness indicators were based on Campbell's (2014) theory, covering: program success, goal achievement, community satisfaction, and overall objective attainment. The findings indicate that the GOOL service is generally effective in expediting birth certificate issuance. Supporting factors include collaboration with healthcare facilities (Indonesian Midwives Association and hospitals), an integrated 3-in-1 service program, and adequate technological infrastructure. Inhibiting factors include technical difficulties during document uploads, unstable internet connections, and limited digital literacy among some residents.

Taryana Taryana; Ahmad Syamil; Soleman Soleman

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of artificial intelligence (AI)-based demand forecasting and big data analytics on inventory optimization through prediction accuracy among e-commerce actors or marketplace sellers in Curug. This research employed an explanatory quantitative approach involving 100 respondents selected through purposive sampling based on predefined criteria relevant to the research objectives. Data were collected using a structured Likert-scale questionnaire and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) by evaluating the measurement model, structural model, and mediation effects. The findings reveal that AI-based demand forecasting and big data analytics have a positive and significant effect on prediction accuracy. Furthermore, prediction accuracy has a positive and significant effect on inventory optimization and significantly mediates the relationship between AI-based demand forecasting, big data analytics, and inventory optimization. These findings indicate that the integration of AI and big data analytics contributes to more accurate demand prediction, leading to improved inventory management performance. The implication of this study suggests that e-commerce actors should improve data quality, analytical capability, and the adoption of predictive technologies to support more accurate, efficient, and responsive inventory decisions, thereby enhancing operational performance and competitiveness in responding to dynamic market demand.      

Qosdan Dawami; Mohammad Sakir; Ali Mu’tafi

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The objective of this study is to determine the influence of teacher teaching style on student learning motivation in Islamic Religious Education at SMP Muhammadiyah 1 Wonosobo. The approach used in this study is a quantitative approach with a causal associative method. Data collection was conducted through the distribution of questionnaires to 144 respondents selected using probability sampling technique. Data were collected using questionnaires for the learning motivation variable and the teaching style variable. The technique analysis applied in this study is a simple linear regression analysis with the help of SPSS program. The results of this study indicated the the teacher teaching style has a significant and positive influence on student learning motivation in Islamic Religious Education subjects at SMP Muhammadiyah 1 Wonosobo. This result was proven by the results of the T-test which showed that the significance value of the regression model of this study is greater than the significance level value. Based on these results, it is suggested for Islamic Religious Education teachers at SMP Muhammadiyah 1 Wonosobo to apply adaptive and innovatice teaching style to maintain and increase student learning motivation.

Nina Nurjanah; Ardhiansyah Ardhiansyah

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

In the digital era, job-seeking mechanisms have evolved through e-recruitment platforms, particularly for Gen Z fresh graduates. However, seamless digital access does not inherently trigger a high intention to apply for jobs, suggesting a complex interplay between internal psychological states and external technical factors. Objective: This investigation empirically examines the extent to which self-efficacy and the effectiveness of e-recruitment systems influence the intention to apply for jobs among Gen Z fresh graduates in Tasikmalaya Regency. Methodology: This study employed an explanatory quantitative approach involving 80 subjects selected via purposive sampling. Data evaluation was conducted through Multiple Linear Regression analysis using SPSS software. Findings: The research data demonstrates that both self-efficacy and digital recruitment systems exert a positive and significant impact on job application intentions, both independently and simultaneously. Furthermore, self-efficacy was identified as a more dominant predictor compared to recruitment technology. An R-Square value of 0.590 indicates that these two variables account for 59% of the variation in job application intentions. Implications: Companies are encouraged to continuously modernize their recruitment infrastructure while considering the psychological readiness of applicants and strengthening corporate branding to attract high-potential new graduates.

Istyanto, Febry; Liza Virgianti; Ika Wijayanti; Sophian Aswar

Jurnal Kesehatan Tropis Indonesia 2026 PT. LARPA JAYA PUBLISHER

Background: The rising global burden of hypertension presents a massive public health challenge, with its mitigation heavily tied to modifiable dietary factors. Among these, the escalating intake of sugar-sweetened beverages (SSBs) has emerged as a significant dietary risk. Objectives: This study aims to synthesize recent epidemiological evidence regarding the association between various types of sweetened beverages and the risk of hypertension. Methods: A narrative-analytical review was conducted by retrieving observational studies and meta-analyses published between 2023 and 2026 from the Scopus database using explicit keyword combinations targeting SSBs, prospective cohorts, and blood pressure outcomes. Findings: Synthesized data reveals that high consumption of traditional SSBs significantly increases hypertension risk by 13% (RR: 1.13) and elevates systolic blood pressure in children, primarily driven by excess liquid calories. Artificially sweetened beverages (ASBs) show a 14% risk increase in observational data, potentially confounded by reverse causation, whereas acute pure fructose ingestion triggers rapid transient blood pressure elevation. Energy drinks induce rapid 24-hour blood pressure spikes due to high caffeine content. Conversely, 100% pure fruit juice exerts a protective effect (RR: 0.74) via endothelial-improving polyphenols, while honey demonstrates a neutral effect. Implications: Public health policies must implement aggressive regulatory interventions, such as taxation on SSBs and energy drinks, alongside targeted dietary counseling that differentiates between harmful liquid sugars and protective natural fruit juices.

Aisyah Aulia Putri; Nurasia Natsir

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

Intercultural Communicative Competence (ICC) has become a key objective of English language education; however, its implementation in Indonesia remains insufficiently understood. This study investigates the alignment between ICC expectations in the Kurikulum Merdeka, English textbooks, and classroom practices in Indonesian senior high schools. An exploratory sequential mixed methods design was employed, involving document analysis of four government-issued English textbooks for grades X–XII, classroom observations in 15 schools across three provinces, a survey of 87 English teachers, and in-depth interviews with 18 teachers and 36 students. The findings reveal a three-level gap. First, the curriculum acknowledges ICC but lacks clear and measurable operational guidelines. Second, textbooks predominantly emphasize Anglo-American culture (64.8% of cultural content) while providing limited representation of Indonesian and global cultures. Third, 78.2% of teachers reported not explicitly integrating cultural dimensions into English instruction, resulting in stereotypical and culturally limited classroom practices. To address these issues, the study proposes the Triangulated Cultural Literacy (TCL) framework, integrating reflection on learners’ own culture, balanced exploration of target cultures, and intercultural negotiation. The findings highlight the need to operationalize ICC in the curriculum, improve textbook cultural representation, and strengthen teachers’ intercultural pedagogical competence.

Balena Insan Faza; Syamsul Hadi; Reynaldi Wahyu Ramadhan; Azril Ihza Fahreza; Emir Rashid Hibatullah +1 more

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The opening of the wrench opening for M14 bolts is broken in use as a problem encountered in field activities. The manufacturing objective is to obtain an M14 mm wrench-ring wrench from forged steel measuring 200x6.5 mm. The manufacturing method includes: wrench design on one end and ring wrench design on the other end for bolt size M14 mm, cutting sufficient volume of steel material after forging according to the design, wrench forging on one end and ring wrench forging on the other end for bolt size M14, Chromium plating; finishing of wrench gap and hexagon for ring wrench with a distance of 22 mm, and quality-dimension-standard inspection. TThe manufacturing results are in the form of a paired wrench with an M14 mm ring wrench made of forged steel coated with chromium measuring 200x6.5 mm with a total production cost of IDR 30,000/unit, and a process duration of 3 minutes/unit which has the impact that the paired wrench with a ring wrench for M14 mm bolts measuring 200x6.5 mm can be used for M14 bolts in general with an opening width of 22 mm for both ends as a wrench or ring wrench.

Tiansi Tiansi; Marisa Marisa; Kurnia Febianti

The development of information and communication technology has significantly transformed the field of education. Teachers no longer depend only on lectures to deliver learning materials but also use various learning media to improve the effectiveness of the teaching and learning process. One of the most widely used innovations is interactive learning media, which combines text, images, audio, video, and other interactive features to support student learning. Interactive learning media can create a more engaging and enjoyable learning environment. Through this media, students actively participate in learning activities rather than simply receiving information passively. As a result, their attention, motivation, and understanding of the learning materials can improve. However, low student learning outcomes remain a challenge in education. Limited student involvement in the learning process often affects their ability to understand lessons and achieve learning objectives. Previous studies have indicated that interactive learning media can enhance both the quality of learning and student achievement. Therefore, examining the influence of interactive learning media on student learning outcomes is important to support the development of more effective, innovative, and technology-based learning processes in the digital era.

Grace Yulianti; Sigit Pramono Hadi

Corporate insolvency regimes have long been designed around efficiency, creditor recovery, and procedural certainty, frequently marginalizing the human, social, and distributive consequences of corporate failure. This qualitative literature review seeks to reconceptualize insolvency as a multidimensional institutional process by integrating the principles of humanity, resilience, and equity, with the objective of developing fairness metrics for more inclusive insolvency systems. Drawing on interdisciplinary scholarship from insolvency law, corporate governance, economic sociology, and normative political theory, this study systematically synthesizes peer reviewed literature published between 2000 and 2024 using a structured qualitative thematic analysis. The review identifies three interrelated dimensions shaping inclusive insolvency outcomes. First, humanity-oriented approaches emphasize stakeholder vulnerability, dignity preservation, and procedural justice, particularly for employees, involuntary creditors, small suppliers, and local communities affected by corporate collapse. Second, resilience based perspectives frame insolvency not merely as an endpoint of failure but as an adaptive governance mechanism that enables organizational recovery, institutional learning, and broader systemic stability. Third, equity focused frameworks highlight the importance of proportional and context sensitive loss allocation, stakeholder participation, and intertemporal fairness in distributing the economic and social costs of insolvency. By integrating these dimensions, the study develops a conceptual framework of fairness metrics that extends beyond traditional efficiency-driven indicators, offering normative and analytical tools for evaluating insolvency systems in a more holistic manner. The findings contribute to insolvency scholarship by bridging fragmented theoretical strands and advancing a human-centered and resilience oriented understanding of corporate failure. The review further suggests that insolvency regimes embedding humanity, resilience, and equity are more likely to enhance institutional legitimacy, stakeholder trust, and long term economic sustainability, thereby providing a robust foundation for future empirical research and policy reform.

Deviyana Khoirotul Iswiyah

The shift in the structure of modern society's economy from an agrarian base to a service- and expertise-based one has given rise to new forms of income, namely salaries, wages, and professional honorariums, which are not explicitly regulated in classical zakat fiqh. This phenomenon has generated the discourse on professional zakat (zakat profesi) as one of the central issues in contemporary fiqh muamalah. This article aims to analyze the legal basis, the methods for determining nisab and haul, and the map of scholarly disagreement (ikhtilaf) regarding professional zakat, while also examining its relevance to the objective of social justice in Islam. This study employs a qualitative method with a normative-juridical approach through library research, examining the Qur'an, hadith, legal maxims (qawa'id fiqhiyyah), fatwas of religious institutions, and journal articles published within the last five years. The findings show that the majority of contemporary scholars, including Yusuf al-Qardhawi, obligate professional zakat based on the general implication of zakat verses and the method of analogical reasoning (qiyas), likening it to the zakat on gold and silver in terms of nisab (equivalent to 85 grams of gold, at a rate of 2.5%) or to agricultural zakat in terms of the timing of payment. However, some scholars, particularly those adhering to the principle of tauqifiyyah in worship, reject the obligation of professional zakat as a distinct category because it lacks explicit textual basis. This disagreement reflects the methodological tension between textual and contextual approaches in legal reasoning (istinbath al-ahkam), while also demonstrating the flexibility of Islamic fiqh in responding to socio-economic dynamics without abandoning the fundamental principles of sharia. Keywords: Professional Zakat, Contemporary Fiqh, Qiyas, Nisab And Haul, Scholarly Disagreement.

Wati, Ni Made Nopita; Dewi, Ni Luh Putu Thrisna Dewi

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: The application of ethical principles is an essential foundation in nursing practice, as nurses frequently encounter complex clinical situations that require a careful balance between professional demands, patient safety, and patient rights. Objective: This study aims to explore nurses' experiences in applying ethical principles within clinical nursing practice. Methods: This study utilized a qualitative design with a phenomenological approach. Participants were selected via purposive sampling based on their work experience in direct patient care. Data were collected through in-depth interviews and analyzed using thematic analysis. Results: The findings revealed four main themes: 1) patient autonomy and decision-making in care; 2) the interaction of beneficence, safety, and religious values in care; 3) justice and patient prioritization in care; and 4) effective communication and patient confidentiality. Conclusion: The application of ethical principles is influenced by knowledge, clinical reasoning, moral sensitivity, and teamwork. Continuous reinforcement of ethical education and organizational support are highly required to enhance the quality of nursing care services.

Sumernawati, Ni Wayan Dewi; Suarniti, Ni Wayan; Darmapatni, Made Widhi Gunapria

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Breastfeeding is a valuable experience for both mother and infant, enhancing cognitive development, immunity, and emotional bonding. However, exclusive breastfeeding coverage remains suboptimal, partly due to inadequate breastfeeding technique skills among mothers. Objective: This study aims to analyze the differences in breastfeeding technique skills among pregnant women before and after a video-based educational intervention at the Gema Santi Nusa Penida Regional General Hospital, Klungkung Regency. Methods: This study utilized a pre-experimental design with a one-group pretest-posttest approach. The population consisted of 160 pregnant women visiting the Gema Santi Nusa Penida Regional General Hospital from March to April 2025. A sample of 32 pregnant women was determined using a comparative analysis sample size formula and selected via purposive sampling. Primary data were collected through observation using a validated and reliable breastfeeding technique skill checklist (calculated $r = 0.411 - 0.758 > 0.349$; Cronbach's alpha $= 0.757 > 0.6$). Results: The Shapiro-Wilk test indicated that the data were normally distributed, with values of 0.325 (pre-test) and 0.127 (post-test) $> 0.05$. The mean score for breastfeeding technique skills was 42.28 before the intervention and increased to 70.46 afterwards. The paired t-test demonstrated a significant difference in breastfeeding technique skills before and after the educational intervention ($p = 0.000 < 0.05$). Conclusion: Video media is highly effective in improving breastfeeding technique skills. Future initiatives should focus on developing more comprehensive video content to further enhance educational efficacy.

Astuti Jamilatul Nimah; Arina Haq; Edi Swasana

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The fashion industry produces large amounts of textile waste, necessitating sustainable design solutions such as zero-waste fashion design. This study examines the application of zero-waste fashion using the fabric manipulation tucking technique to ready-to-wear clothing. The objective of this study is to determine how the tucking technique can be applied to zero-waste pattern design to produce efficient and aesthetically pleasing clothing. The research method used is Research and Development (R&D) with the ADDIE development model.The research results include five stages: In the analysis stage, the author examines the concepts of zero waste, the tucking technique, and ready-to-wear clothing. In the design phase, two zero-waste pattern concepts with variations of tucking were created as trials. Development was carried out through design validation and revisions based on expert input. Implementation was carried out with product production based on the refined final design. Finally, evaluation was carried out through product validation and final revisions until the product was finished. The results show that zero-waste design using the tucking technique can be implemented systematically, reducing waste and enhancing product uniqueness.Recommendations in this study highlight the importance of tucking stitch direction, accurate placement of zero-waste patterns, and the use of excess fabric as an additional tucking accent to reduce looseness and optimize fabric usage. Selection of appropriate fabrics to support the aesthetic results and effectiveness of the Tucking technique in ready-to-wear fashion products.

Kolawole, Falase; Hassan, Sulaiman Taiwo; Daniel, Joshua Adedapo; Adewale, Oyewole Kazeem

SocioHumania: Journal of Social Humanities Studies 2026 Yayasan Mabadi Iqtishad Al Islami

This study investigates the practice of the accounting profession with the aim of identifying the key threats and challenges that hinder its development in Nigeria. To achieve this objective, three hypotheses were formulated and tested using the chi-square statistical technique to examine the relationship between identified challenges and the development of accounting practice in the country. The study drew on the perceptions of key stakeholders in the accounting field, namely academic accountants, professional accountants, and accounting regulators. Primary data were collected and analyzed, and the results revealed that the accounting profession is confronted with significant challenges that negatively influence its growth and development. The study concludes that these constraints may pose serious risks to the future advancement of the profession in Nigeria. It therefore recommends that academic and professional accountants should remain committed and proactive in advancing accounting knowledge and practice, while regulatory bodies should ensure objectivity, transparency, and fairness in the formulation and enforcement of accounting standards and regulations