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The aim of this research is to determine the influence of Audit Fees, Audit Rotation, Audit Tenure, Company Size, Auditor Specialization and Auditor Reputation on Audit Quality in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this research is quantitative associative method, using secondary data. Based on the research results, it shows that Audit Fees, Audit Tenure and Auditor Specialization partially have no effect on Audit Quality. This shows that audit fees are low and competitive for auditors without reducing auditor quality standards. Audit quality is maintained even though there are changes in the Audit Tenure period. Auditor specialization is reduced, but there is increased training, application of audit standards and use of technology in maintaining effective Audit Quality. Company size partially has a positive and significant effect on Audit Quality. This shows that the auditor has sufficient expertise to handle the high complexity of a large company size, thus providing support for increasing audit quality. Audit Rotation and Auditor Reputation partially have a negative and significant effect on Audit Quality. This shows that a decrease in the frequency of Auditor Rotation can result in a decrease in their objectivity and independence, but auditors have a high perspective and long-term relationship to improve Audit Quality. A decline in auditor reputation can reduce public trust and auditor credibility, but implementing audit standards, strengthening policies and procedures and effective supervision can play a transparent role in maintaining integrity and professionalism by assessing and improving high audit quality standards. Audit Fees, Audit Rotation, Audit Tenure, Company Size, Auditor Specialization and Auditor Reputation simultaneously have a positive and significant effect on Audit Quality. This shows that Audit Fees can ensure auditors work well, Audit Rotation can reduce the risk of fraud, Optimal Audit Tenure does not lose objectivity, Company Size provides resources for comprehensive audits, Auditor Specialization adds value with special skills, Auditor Reputation adds trust and contribute to improving Audit Quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2020–2022.

Students' personal and character development relies heavily on education. An important aspect of education is the development of self-control, which is the foundation for a child's ability to control their emotions, behave appropriately, and make educated decisions. Students' academic and social success are significantly impacted by self-control, which is a key indicator of long-term success. The point of this exploration is to figure out how the impact of Islamic strict training instructors at SD Negeri 1 Tanah Luas has on understudies' discretion. The objects of this examination are: understudies of SD Negeri 1 Tanah Luas. The supporting hypothesis utilized for restraint is the hypothesis of M. Nur Ghufron and Rini Risnawita S, in their book Mental Hypotheses, Cet. The 3rd. This exploration is subjective examination with a distinct methodology, the examination information sources comprise of essential information sources (school head, class educator, PAI instructor and most significant level understudies at SD Negeri 1 Tanah Luas) and optional information sources (writing). Information assortment through perception, meetings and documentation. Information from research interviews were examined utilizing information examination procedures which were brought out through information decrease, information show and afterward reaching determinations. The aftereffects of the exploration reason that: (1) the job of Islamic Strict Training educators in expanding understudies' poise at SD Negeri 1 Tanah Luas is partitioned into a few structures: (a) Conduct Control (b) Mental Control (c) Decisional Control, which is then expressed in This job is exemplified by strict exercises, for example, congregational supplications and Al-Qur'an tadarus, religions, and other strict exercises which are regularly done by all understudies, educators and instruction staff and are planned by plan (2) Supporting variables for Primary School Islamic Strict Schooling Educators Negeri 1 Tanah Luas in its endeavors to build understudies' restraint incorporates support from school directors, staff and representatives, guardians, as well as joint effort between Islamic Strict Schooling instructors and other grade school teachers. One nation has a huge area. The purpose of this study is to provide readers with an understanding of the significance of strict Islamic education in developing students' self-control and preventing students' ethical losses, as well as providing educators with a perspective for teaching and gaining experience.

The academic world is an important focus in doing assignments, which is a process that is full of obstacles because there are many challenges that students must go through while working on it. In Indonesia, there has been a threat to the well-being of students in the form of academic stress and there are various cases of the consequences of this pressure. This article aims to outline the importance of overcoming student stress in the academic field, as well as efforts to overcome the problem based on a biblical perspective on stress. Qualitative method with analytic descriptive approach, which explains the situation under study in detail through descriptive presentation. Qualitative research methods through literature studies related to "Theological Review of Academic Stress" can be accessed by reviewing journal articles and studying theories from the literature that support this research. This research can produce relevant data through analyzing various sources of information found by the researcher through explanations based on the researcher's observations of existing data. In the next stage, the research will explore the biblical or theological perspective on stress, relating it to academic stress. The research shows the results of the complexity of academic stress with implications for mental, emotional, and physical well-being as well as the quality of academic achievement. The theological perspective highlights how important it is to manage everyone's worries and stress based on a correct understanding of theology.    

This research aims to determine the characteristics of ideal lecturers at the College of Education for Girls (from a student's perspective) and the relationship between these characteristics and student motivation to learn. This research included three hypotheses and was applied to students at the College of Education for Girls - Tikrit University. Researchers relied on an ideal lecturer characteristics scale (from the student's perspective) and a learning motivation scale, both of which were developed electronically, using a correlational descriptive approach. The sample consisted of 190 students, and the sample was selected using a quasi-random method. Several statistical methods are used to process the results obtained by researchers. After obtaining and discussing the results, several conclusions were obtained which can be summarized as follows: Positive lecturer personality traits increase student-teacher interaction and make a significant contribution to the success of the educational process. Apart from that, students' motivation in studying the subjects they study is influenced by the personal qualities of their lecturers. The study resulted in a series of recommendations: (i) updating ongoing professional development courses for all lecturers to provide them with the psychological and educational foundation necessary to ensure that their interactions with students are based not only on academic merit and grades, but also on an understanding of personality student. (ii) diagnose students with high and low academic achievement motivation. Based on this diagnosis, lecturers must be able to adjust their teaching methods and interactions with students.

This article aims to find out the meaningful indications contained in the Perempuan Dalam Kaba dance work and the differences in the dynamics of male and female dancers' movements and the denotation and connotation forms of the Perempuan Dalam Kaba dance from Roland Barthers' semiotic perspective. In this case, qualitative and descriptive analysis methods are used to discuss the denotation and connotation forms in the Perempuan Dalam Kaba dance work and the choreography contained in Perempuan Dalam Kaba. In writing this thesis, the theory of Choreography is used, and the theory of Roland Barthers from these two theories has a role in each discussion in this paper.

"@hopehelpsnet as a Media for Activism in Preventing Sexual Violence for College Students. This research aims to determine the emergence of Instagram @hopehelpsnet as a medium for activism in preventing sexual violence among students, content management, Instagram account management, and the contributions it provides. This research was conducted using qualitative methods with a case study approach and using interviews, observation, and literature study for data collection. @hopehelpsnet exists as a medium for preventing and handling sexual violence among students. The results of research indicate that @hopehelpsnet first emerged as a provider of sexual violence response and prevention services in various universities in Indonesia after the formation of HopeHelps at Universitas Indonesia. @hopehelpsnet manages content by paying attention to the victim's perspective and trying to educate and mobilize its followers. @hopehelpsnet facilitates its followers by providing complaint services, holding digital discussion rooms, and holding campaigns on the issue of sexual violence. Followers of @hopehelpsnet also said that their knowledge increased after following the @hopehelpsnet account and considered sexual violence an important issue to pay attention to.    

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.

The purpose of the research  was to know about the perceptions of the Communication Science students of IISIP YAPIS Biak Papua, on the implementation of MBKM program. The method used of the research  was descriptive qualitative. The informants consisted of 2 which is the students from semester 5 that had participated the exchange program, which is L is from Batch 2 and R from Batch 3. The data collected by using interview. The data analyzed by using the theory of Miles and Huberman. The result of the research show that, the students perceived the MBKM program especially the students exchange program (1) has impacted their academic growth and1) has impacted their academic growth and give networking opportunities, (2) has the area for improving which is about the late of funding disbursement process, and (3) need to be recommended to other students in order to broaden their perspectives and networking.

Businesses must use social media if they want to survive in this modern era. Almost all industries need social media to increase market share, boost brand credibility, and increase customer trust. Social media is also necessary for the transportation industry to function properly. Until now, there has not been much research on transportation related to marketing activities on social media, especially buses. This study provides a new perspective on efforts to improve SMMA purchasing decisions. It was found that customer experience and promotion variables are necessary as mediating variables between SMMA and purchase decisions. This study collects and analyzes quantitative data. In this study, purposive sampling method was used to 506 sample bus passengers at PO Bejeu Jepara. The empirical model was tested with Smart PLS 4.0 software.

This study explores the opportunities and threats of implementing artificial intelligence (AI) and chatbots in pastoral church/Christian community counseling. With the rapid progression of technology, AI has the potential to influence various aspects of life, including pastoral counseling. The key opportunities highlighted include improved accessibility of pastoral counseling, consistent support, and advancement in data analysis. However, there are also threats related to AI and chatbot implementation, such as the lack of 'human touch' in counseling, data privacy challenges, and potential misinterpretation by AI. This study provides an overall perspective of AI and chatbots, references several case studies where this technology has been implemented in similar contexts and focuses on potential risks and benefits. The research aims to understand how the future of pastoral counseling could be influenced by AI and chatbot implementation and stimulate dialogue on how the church could respond to this technological development.

This study explores the pharmaceutical supply chain management of the National Formulary at RSUP Dr. Sitanala in Tangerang City, aiming to identify obstacles to drug availability and formulate effective and efficient solutions. Acknowledging quality healthcare as a fundamental human right and a critical investment for a nation's future, this research emphasizes the importance of high-quality healthcare services. These services encompass not only treatment but also health promotion and disease prevention through the adoption of clean and healthy living habits. Drug availability is a major pillar in the provision of quality healthcare services. Effective and efficient management of the pharmaceutical supply chain, particularly regarding National Formulary drugs, is crucial in ensuring the availability of medications at healthcare facilities. This research employs a comprehensive analysis of the supply chain processes at RSUP Dr. Sitanala, examining stages such as drug selection, demand planning, procurement, receipt, storage, distribution, drug control, therapy monitoring, prescription preparation, drug dispensation, and medication administration. The study's methodology involves a case study approach, integrating theoretical management principles and interdisciplinary pharmacy management with compliance to regulations, as outlined in Permenkes No. 76 of 2016. Findings from RSUP Dr. Sitanala indicate that the hospital's pharmaceutical management practices align with contemporary health and pharmacy management theories, emphasizing structured systems, stringent verification, and effective interprofessional communication to ensure medication safety and efficacy. The study identifies challenges in information technology and interdisciplinary coordination as areas needing improvement. Nonetheless, a commitment to continuous improvement and adherence to regulatory standards reflects RSUP Dr. Sitanala's dedication to enhancing the quality of pharmaceutical management and healthcare services. The implications of this research extend beyond RSUP Dr. Sitanala, offering valuable recommendations for improving drug supply chain management in other healthcare institutions in Indonesia. By enhancing access to and the quality of healthcare services, this study contributes to the broader goal of achieving the highest possible level of health for individuals, reflecting the perspective of human rights and investment in the nation's future health.    

Fraud through cheque securities is a form of economic crime that harms many parties, both individuals and financial institutions. The background of this problem is the increasing number of fraud cases involving blank checks in Batam City, which causes significant financial losses and reduces public confidence in these payment instruments. This study aims to analyze the role of investigators in eradicating fraud through cheque securities, with a focus on the Barelang Police Criminal Investigation unit. This study uses a normative juridical method with a case study approach, involving analysis of primary and secondary data in the form of interviews with investigators, literature reviews, and document studies related to check fraud cases in the jurisdiction of the Barelang Police. The results of the study show that investigators have a crucial role in handling fraud cases through cheque securities, starting from receiving reports and complaints, collecting and securing evidence, to preparing case files for prosecution. However, there are several obstacles that reduce the effectiveness of investigations, such as lack of resources, lack of specialization in financial crimes, and limited access to information. To overcome these obstacles, this study provides several recommendations, including increasing the capacity and expertise of investigators through ongoing training, increasing budgets and technological resources, and strengthening cooperation between investigators and other financial institutions and law enforcement. The suggestions put forward in this study are that police investigators should improve internal and external coordination to speed up the investigation process, other law enforcers such as prosecutors and judges should increase collaboration with investigators to ensure a fair and transparent judicial process, and the public, especially victims of cheque fraud, should be educated on the steps to be taken when becoming victims of fraud. With the implementation of this recommendation, it is hoped that the handling of fraud cases through check securities can be more effective and public trust in the justice system can increase.

In accordance with the mandate of the rule of law, Indonesia has always sought to remain guided by the law as an instrument to realise the original ideals of the nation. We know that Administrative Law is a branch of law that serves to regulate the correlation between the state (in this case, the government) and its citizens. The role of Administration Law becomes one of the pillar guidelines used to always ensure consistency between government action and law in order to be able to perform its functions optimally. However, one of the obstacles that remains the focus of the issue of government organisation is the punishment of corruption by government officials. For that, the primary purpose of this writing is to know further how the efforts to prevent criminal proceedings of corruption in the perspective of the Administrative Law. This article uses normative juridical research methods with qualitative analysis or library study. The material is obtained from reference sources of reading literature that still have relevance to the object of this research. The findings will be analysed and organised systematically in writing in the form of reading descriptions.

The Indonesian state is a state based on law (rechstaats) not a state based on force or arbitrariness. Therefore, everything related to state activities from an economic, political, social and cultural perspective will be regulated by law. This research uses an empirical juridical research method using qualitative techniques and the approach method used in this research is a statutory approach and a conceptual approach using literature studies and interviews. The promulgation of the Job Creation Law and Government Regulation Number 8 of 2021 concerning the Authorized Capital of Companies and Registration of Establishment, Changes and Dissolution of Companies which have requirements for UMK are currently known, namely that an Individual Company can be established by 1 person. Obstacles: Individual companies must comply with complex regulations related to data privacy, consumer protection and taxes in the digital era. Solution: Have a strong understanding of applicable regulations and ensure internal systems and processes comply with required compliance standards. Regularly update policies and procedures to ensure ongoing compliance.

The Sea and Coast Guard Base (PLP) plays a vital role in maintaining maritime security and safety in Indonesia, especially in strategic waters such as the Riau Islands. However, the implementation of the PLP's authority in carrying out its duties at the Tanjung Uban Class II PLP Base has not run optimally. This study aims to analyze the authority of the PLP from a juridical and sociological perspective, as well as identify the obstacles faced and provide recommendations to overcome them. The research methods used are normative juridical and empirical sociology. The normative juridical method is used to analyze various laws and regulations that are the legal basis for the authority of the PLP, such as Law Number 17 of 2008 concerning Shipping, Regulation of the Minister of Transportation of the Republic of Indonesia Number PM 119 of 2021 concerning the Organization and Work Procedures of Marine and Coast Guard Bases, Decree of the Director General of Hubla Number 13/VIII/DV-05 of 2005 concerning the Working Area of Marine and Coast Guard Bases and the Decree of the Director General of Sea Transportation Number KP.867/DJPL/2020 concerning the Patrol of the Marine and Coast Guard Unit of the Directorate General of Sea Transportation. Empirical sociological methods are used to collect data through interviews and direct observations in the field to understand the implementation of PLP authority and the obstacles faced. The results of the study show that limited human resources and equipment, lack of coordination between agencies, inadequate infrastructure, and complex bureaucracy are the main obstacles in the implementation of PLP authority in the Tanjung Uban Class II PLP Base. In addition, the low legal awareness among the maritime community is also a significant challenge. Based on these findings, this study provides several suggestions, including increasing recruitment and training of personnel, procurement and maintenance of patrol boats and supporting equipment, the formation of an inter-agency coordination team, the construction of adequate port facilities, and socialization and education to increase public legal awareness. This research is expected to contribute to strengthening policies and strategies for the implementation of PLP authority, so as to be able to increase effectiveness and efficiency in maintaining maritime security and safety in Indonesian waters.

Forest and land fires are a serious problem that has a negative impact on the environment and the economy, especially in the Riau Islands region, including Bintan Regency. The background of this research is the high frequency of forest fires that cause ecosystem damage, air pollution, and significant economic losses. This study aims to analyze the forest and land fire prevention and law enforcement strategies that have been implemented and identify obstacles in their implementation. The research method used is qualitative with a case study approach. The data was collected through in-depth interviews with law enforcement officials, forestry officers, and local communities, as well as analysis of documents related to forest fires in Bintan over the past few years. In addition, questionnaires were also distributed to get a broader perspective on the effectiveness of existing strategies. The results of the study show that although there have been various prevention efforts such as routine patrols, socialization, and the installation of prohibition signs, the effectiveness is still not optimal. The main obstacles identified include limited resources, lack of community participation, difficulty in identifying perpetrators, hard-to-reach terrain, and pressure from certain parties. The lack of resources such as personnel and equipment, as well as the low level of public awareness and participation in forest fire prevention, are the main factors hindering the effectiveness of these strategies. In addition, pressure from landowners or influential parties often hinders firm and fair law enforcement. Suggestions for improving the effectiveness of prevention and enforcement strategies include increasing the budget and capacity of officers, the use of advanced technology for monitoring and investigation, and education and empowerment of local communities. In addition, there is a need for increased coordination between agencies and legal protection for officers who face pressure in carrying out their duties. With a comprehensive and inclusive approach, it is hoped that forest and land fires in Bintan can be minimized, so that a more sustainable environment and a stable economy can be realized

This study discusses the concept of educational management from an Islamic perspective, especially regarding how the concept and function of educational management are applied. This study is a literature study with a qualitative approach. The results of the study indicate that in the view of Islamic teachings, everything must be done neatly, correctly, orderly, and regularly. The processes must be followed properly, and something should not be done carelessly. Furthermore, the function of educational management from an Islamic perspective cannot be separated from the function of management in general, so that the function of educational management from an Islamic perspective is as follows: first, planning in educational management from an Islamic perspective must be the first step that is truly considered by managers and administrators of education; second, organizing in educational management from an Islamic perspective must be consistent with the principles that design the organization's journey, namely freedom, justice, and deliberation; third, direction in educational management from an Islamic perspective must be based on religious principles to co-workers, so that the person carries out his duties seriously and enthusiastically with deep sincerity; and fourth, supervision in educational management from an Islamic perspective must be material and spiritual, monitoring not only by managers, but also by Allah SWT, using humane methods that uphold human dignity.

In the rapidly growing era of digitalization, significant changes have occurred in consumer behavior, especially with the existence of e-commerce platforms and online marketing innovations. Today's consumers frequently browse for information about fashion products before making a purchase. Goals of the study to examine the impact of product searches on impulsive buys, Together with the relationship's moderating effect of flash sales, as well as sharia business perspective. Purposive sampling is a quantitative research method that is utilized. involving Shopee users in Bandar Lampung City. Data were collected using a Google Form-based questionnaire with a Likert scale. The findings indicated that the chance of making an impulsive purchase increased with the amount of time spent searching.. In addition, flash sales were shown to moderate this relationship, increasing impulse buying tendencies when found during browsing. These findings imply that the management of product browsing and flash sale offers needs to be considered in marketing strategies, taking into account the Shariah perspective to ensure fair and non-wasteful transactions.

This research explores the impact of fiscal policies on maritime economics, focusing on macroeconomic stability, sector-specific resilience, and sustainability initiatives within maritime industries. Through qualitative analysis and expert perspectives, the study examines how fiscal interventions influence economic growth, address regional disparities, and promote environmental stewardship in maritime sectors. Key findings highlight the effectiveness of fiscal tools in stabilizing economic fluctuations, fostering innovation, and enhancing industry competitiveness. Challenges such as regulatory complexities, uneven distribution of fiscal benefits, and the need for enhanced fiscal transparency are also discussed. The research underscores the importance of tailored fiscal strategies that support inclusive growth, sustainable development, and global competitiveness in maritime economies.

This study aims to explore and analyze effective Islamic Religious Education (IRE) teaching strategies at Madrasah Ibtidaiyah Ihya Ulumiddin Banjarmasin, focusing on the perspectives of teachers. The research employs a descriptive qualitative approach involving in-depth interviews with seven IRE teachers and direct classroom observations to obtain a comprehensive view. The collected data were analyzed using thematic analysis techniques. The findings reveal that effective teaching strategies include the application of active learning methods such as discussions and Q&A sessions, the use of varied teaching media, and contextual approaches that connect material with students' daily lives. Teachers also emphasize the importance of adapting methods according to the characteristics and individual needs of students. Additionally, continuous training and managerial support are deemed crucial for enhancing teaching effectiveness. The results of this study are expected to contribute to the development of better and more adaptive IRE teaching strategies in the Madrasah Ibtidaiyah environment.