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This study aims to analyze the influence of independence, competence, auditor experience, and due professional care on audit quality. The research focuses on auditors in Public Accounting Firms (PAFs) operating in the Surabaya region. A quantitative approach was employed, with data collected through questionnaires distributed to 100 auditors from 23 PAFs in Surabaya. The data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results indicate that auditor competence has a positive and significant effect on audit quality, while independence, auditor experience, and due professional care do not show significant influences. These findings suggest that PAFs should prioritize enhancing auditor competence to improve audit quality. 

This study investigates the implementation of the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving financial management in micro-enterprises. The case study focuses on the “Barokah” catfish farming business in Sugih Waras Village, Magetan, East Java. Using a qualitative descriptive method involving interviews, observation, and documentation, the study found that the enterprise initially lacked structured financial documentation. Through targeted mentoring, the business owner was able to develop financial reports compliant with SAK EMKM, leading to enhanced financial literacy, accountability, and business credibility. The study underscores the importance of SAK EMKM in promoting financial inclusion and sustainability among micro-enterprises in rural Indonesia.

This research explores the implementation of dance and movement learning in early childhood education at TK Al-Jama’iyah. The study aims to examine the strategies used by teachers, children's participation, and the impact of the activities on child development. Using a qualitative descriptive approach, data were collected through classroom observation, teacher interviews, and documentation. The findings reveal that the learning process emphasizes play-based approaches, utilizing songs, storytelling, movement props, and free expression. Teachers facilitated learning with patience and responsiveness, encouraging participation without coercion. The children actively engaged in the activities, showing increased confidence, creativity, and motor coordination. The study concludes that movement-based dance learning supports holistic development in early childhood and highlights the role of the teacher as a facilitator. This approach can serve as a model for similar institutions seeking to integrate arts-based education in a meaningful and developmentally appropriate way.  

Smartpolitan Village is a village development concept that integrates information and communication technology (ICT) in resource management and public services to improve the quality of life of the community. For this reason, this Community Service activity is entitled "Improving Television Information Literacy for Village Officials as a Means of Validating Fake News (Hoaxes) in Smartpolitan Village Wantilan, Subang Regency". The aim is to implement the Tri Dharma of Higher Education and assist partners in improving their ability to develop an understanding of information literacy towards a Smartpolitan Village. Limited digital literacy of the community and the vulnerability of the community to the spread of hoaxes. Therefore, efforts are needed to improve the digital literacy of the community and utilize television as a medium for validating fake news so that Wantilan Village can truly become a Smartpolitan Village that is smart, informative, and resilient to hoaxes. Based on the identification of problems with partners, the team provides solutions and methods that can overcome these problems through: 1. Providing basic introductory material on fake news and how to validate information through television which is used as knowledge. 2. Providing direction in the form of material, techniques for preventing the spread of hoax news and the impacts of spreading or consuming fake news without validating it. 3. Conducting assistance in the practice of validating television media information. Based on the solutions and output targets achieved from the implementation of the PKM program on partners, village officials and residents in Wantilan Village, Cipeundeuy District, Subang Regency, the Community Service Team determined the approach method with: 1. Direction and training 2. Technical Guidance (Bimteks) 3. Mentoring

The implementation of a structured and organized circuit training program will yield maximum results in improving cardiovascular endurance. This study focuses on determining the effect of implementing a circuit training program using a ball on improving the cardiovascular endurance of the Porma FC Kota Malang soccer club. This research uses a pre-experimental design with a one-group pretest-posttest design. The entire study population consisted of 85 Porma FC Kota Malang players with various age characteristics. A sample of 22 players aged 15–16 years was selected using purposive sampling. The Porma FC players underwent circuit training using a ball over 16 sessions. Data collection techniques for this study utilized the Multistage Fitness Test (MFT). The data obtained were analyzed using SPSS version 22 software, showing that the variable obtained a significance level of 0.00 (<0.05), indicating that circuit training using a ball has an effect on the process of improving cardiovascular endurance. The average pretest improvement in endurance was 43.40, and the average posttest improvement was 48.90. It can be concluded that circuit training using a ball has a significant effect on improving the cardiovascular endurance of the Porma FC team.

Academic achievement is the result of the learning process which can be measured using achievement tests such as exams and one of the factors so that students can achieve better learning achievement can be influenced by emotional intelligence. The aim of this research is to determine the effect of emotional intelligence on the academic achievement of Prima Nusantara Health Vocational School students. The sample of this research consisted of 93 students. Sampling was carried out by purposive sampling. The method used is quantitative, correlational research with linear regression. The emotional intelligence scale uses Goleman's theory modified by Aziz with a total of 25 items ranked from 1 to 4. Based on the results of a simple linear regression test, a sig value of 0.03 < 0.05 is obtained. so that the emotional intelligence variable influences the academic achievement variable.

An effective project management system is a crucial need in software development and other IT projects. This study aims to design and evaluate a web-based project management information system with integration of collaboration, scheduling, and reporting features based on real-time data. This study adopts a combined approach from three previous studies, namely a NodeJS-based collaboration system, a CodeIgniter project management system, and a PERT-based evaluation approach. The implementation results show increased teamwork efficiency, reporting accuracy, and managerial ability to anticipate project obstacles. This system is suitable for application in various scales of IT projects.

The Index Card Match learning model is an active and enjoyable strategy that enhances student involvement in learning activities. This study aims to analyze the implementation of the Index Card Match model in increasing student participation in thematic learning for 3rd-grade elementary school students. The research used a qualitative method with a descriptive approach. The results showed that the Index Card Match model effectively increased student activity in the learning process through paired card matching activities involving questions and answers. Additionally, this model fosters a fun and interactive classroom environment that encourages students to be more confident and expressive. Therefore, the Index Card Match model is effective in boosting student participation and offers teachers an alternative to deliver meaningful and engaging learning experiences.

This study aims to develop gross motor skills of children aged 5–6 years through dance performance activities at Istiqomah Kindergarten. Dance activities were chosen because they involve structured and rhythmic body movements, which contribute positively to children's motor development. This study used a descriptive qualitative approach with observation, interviews, and documentation as data collection techniques. The results showed that through routine dance practice and the implementation of art performances, children showed an increase in their ability to coordinate movement, balance, and body flexibility. This activity also increased children's self-confidence and ability to work together. Thus, dance performance activities are effective in supporting the development of gross motor skills in early childhood.

The moral crisis affecting today’s young generation in Indonesia has become a serious concern in the midst of globalization and digitalization. Traditional values are increasingly marginalized by the rise of instant gratification, hedonism, and individualism. This article explores the role of psychology in supporting the implementation of character education as a strategic solution to address this issue. Using a qualitative approach through literature review, the findings reveal that psychology plays a crucial role in shaping students’ character through understanding cognitive development, self-regulation, emotional intelligence, and experiential learning. However, challenges such as limited educator competence, weak collaboration between schools and families, and the negative influence of social media hinder the implementation process. Therefore, integrating psychological approaches with an adaptive education system is essential to foster a resilient and morally grounded generation.

Malaria merupakan penyakit menular yang masih menjadi masalah kesehatan masyarakat, terutama di wilayah endemis seperti Kabupaten Kepulauan Yapen. Kurangnya pengetahuan masyarakat menjadi salah satu faktor yang mempengaruhi rendahnya perilaku pencegahan malaria. Penelitian ini bertujuan untuk mengetahui pengaruh penyuluhan menggunakan media leaflet terhadap tingkat pengetahuan masyarakat tentang pencegahan malaria di Kampung Turu, Distrik Yapen Selatan. Penelitian menggunakan pendekatan kuantitatif dengan desain pre-eksperimental tipe one group pretest-posttest. Sampel berjumlah 50 orang yang dipilih secara purposive sampling. Instrumen yang digunakan adalah kuesioner tertutup yang telah diuji validitas dan reliabilitasnya. Hasil analisis menggunakan uji paired sample t-test menunjukkan adanya peningkatan signifikan skor pengetahuan setelah penyuluhan (p < 0,001). Temuan ini menunjukkan bahwa penyuluhan menggunakan media leaflet efektif dalam meningkatkan pengetahuan masyarakat tentang pencegahan malaria. Oleh karena itu, penggunaan media cetak seperti leaflet perlu terus dikembangkan dalam program edukasi kesehatan masyarakat untuk meningkatkan kesadaran dan tindakan preventif terhadap penyakit menular.

Rumah sakit PKU Muhammadiyah Gombong sudah menerapkan Rekam Medis Elektronik (RME) sejak 20 Desember 2024, salah satu unit yang telah menerapkan sistem RME adalah bagian rawat jalan. Dalam penerapannya, RME ini kurang berjalan dengan baik. Hal ini karena masalah yang sering terjadi dari sistem koneksi internet yang kadang lambat dan kesempurnaan menu yang perlu dikaji secara mendalam. Penelitian ini bertujuan untuk memahami dan menganalisis penerapan Rekam Medis Elektronik Rawat Jalan di RS PKU Muhammadiyah Gombong dari aspek Performance, Informasi, Economic, Control, Effeciency dan Service guna memastikan bahwa sistem beroperasi secara efektif dan efisien dalam mendukung peningkatan mutu pelayanan Rawat Jalan. Metode penelitian yang diterapkan adalah deskriptif kualitatif, dengan pengumpulan data melalui wawancara dan observasi berdasarkan aspek PIECES (Performance, Information, Economy, Control, Efficiency, Service). Hasil penelitian menunjukkan bahwa penerapan RME di RS PKU Muhammadiyah Gombong dapat meningkatkan mutu pelayanan rawat jalan, terutama dalam mengurangi waktu tunggu pasien. Berdasarkan aspek Performance terkendala ketidakstabilan internet, terutama saat jumlah pasien yang berkunjung meningkat. Berdasarkan aspek Information perlu penyempurnaan pada menu dokter dan farmasi. Berdasarkan Aspek Economy, Control, Efficiency, Service saat ini sudah berjalan dengan baik.

This study aims to analyze the influence of Foreign Direct Investment (FDI), Domestic Investment (DI), and Labor Force Participation Rate (LFPR) on the growth of Gross Regional Domestic Product (GRDP) in Bali Province. This research employs a quantitative approach using secondary time series data on an quartal basis from 2015 to 2022, obtained from the Central Statistics Agency (BPS) and other relevant institutions. The analytical method used is multiple linear regression with the assistance of EViews 9 software. The results show that, partially, FDI, DI, and LFPR have a positive and significant effect on GRDP growth in Bali Province. Simultaneously, the three variables also have a significant influence on GRDP. The Adjusted R-Squared value of 0.543 indicates that approximately 54.3% of the variation in GRDP can be explained by FDI, DI, and LFPR, while the remaining variation is influenced by other variables outside the model. However, the regression model experiences autocorrelation, indicating that there are time dynamics not fully captured by the model. This study highlights the importance of investment and the optimization of the labor force in supporting regional economic growth.

The National Health Insurance (JKN) program, managed by BPJS Kesehatan, has formed strategic partnerships with micro and small enterprises (MSEs) to support the national healthcare service ecosystem. However, the accumulation of unsettled receivables from BPJS to its MSE partners has created significant challenges to the financial stability of this sector. Based on 2023 data, over 449,000 micro and small businesses were recorded as having outstanding receivables, with a total value exceeding IDR 2 trillion. This study adopts a descriptive quantitative approach to examine the impact of these receivables on the liquidity, solvency, and productivity of MSEs. The findings reveal that although most receivables are classified as “current,” payment delays continue to disrupt cash flow, reduce production capacity, and increase the risk of default. The analysis is grounded in the theoretical frameworks of receivables management, cash flow theory, institutional economics, and the strategic contribution of MSEs to national GDP. The results highlight the urgent need for payment system reform within BPJS, the provision of short-term financial facilities, and the implementation of delay compensation policies to ensure the sustainability of Indonesia’s micro and small enterprise sector.

The process of obtaining permission to load and unload foreign vessels outside the customs area at the Customs and Excise Office. The implementation of loading and unloading outside the customs area must have permission from the party concerned because the implementation of loading and unloading of foreign ships outside the customs area without permission from the party concerned is a criminal offense which is regulated in Article 10 letter (b) of Law No.17 of 2006 concerning customs. The existence of congestion at the port so that the ship is docked outside the customs area with certain conditions. The need for coordination and thoroughness in processing loading and unloading permits outside the customs area so that all implementations are carried out properly. The task of PT Bahari Eka Nusantara Belawan Branch in licensing loading and unloading outside the customs area is very important because through PT Bahari Eka Nusantara Belawan Branch is the party responsible for the ship that will dock outside the customs area that it agents. Based on the results of the discussion, it can be concluded that there are still obstacles caused by a lack of understanding in the Sibela system input procedure. The late submission of loading and unloading permits outside the customs area is an obstacle to the delay in approval of loading and unloading permits for foreign ships outside the customs area.

This study aims to analyze the effect of implementing a Management Information System on employee performance improvement at the Serang City Department of Transportation. Management Information System serves as a tool for data management, reporting, and decision-making support based on information technology. The research uses a quantitative approach with survey methods, by distributing questionnaires to employees from various divisions within the Serang City Department of Transportation. The results show that a structured and integrated Management Information System significantly influences work effectiveness, task completion timeliness, and employee performance accountability. Supporting factors such as system usage training, Information and Communication Technology infrastructure readiness, and leadership commitment further strengthen the positive impact of Management Information System on employee performance. This study recommends strengthening human resources and continuously developing the system to improve transportation services and support bureaucratic reform in the Serang City Department of Transportation.

Dental and oral health issues in Indonesia remain a critical concern, with a high prevalence, particularly in dental caries and periodontal diseases. Based on data from Riskesdas 2018 and the 2023 Indonesian Health Survey, more than 50% of the population suffer from caries, with the highest rates found among children and the elderly. This literature review aims to identify the characteristics of oral health problems, risk factors, health and socioeconomic impacts, and the intervention strategies implemented in Indonesia. The study employs a narrative review method by analyzing national publications from 2015 to 2025 that meet inclusion criteria. The findings reveal that the main determinants include low oral health literacy, high sugar consumption patterns, limited access to dental services, and socioeconomic factors such as education and income. The impacts include decreased quality of life, reduced work productivity, and increased burden on the healthcare system. Effective prevention and control strategies involve school- and community-based health promotion, the use of technology such as teledentistry and mobile applications, improvement in basic service access, as well as regulatory policies on sugar consumption and incentives for healthcare personnel in remote areas. Multisector collaboration and continuous research are essential to significantly reduce the burden of oral diseases in Indonesia.

This community service activity aims to study the business model, marketing strategy, technology utilization, and success factors of Talula Jewl MSMEs in Bandar Lampung which are engaged in the anti-rust and waterproof titanium jewelry industry. The method used is descriptive qualitative through interviews, observations, and documentation. The analysis uses the Business Model Canvas and Marketing Mix (4P). The results of the study show that Talula Jewl has a social media-based marketing strategy that does not involve influencers, clear market segmentation, and quality products. Digital design and interaction use this technology. Market understanding, excellent service, and customer trust support sales success. Although there are fluctuations in sales in e-commerce, customer satisfaction remains high. Development is directed at opening offline stores

Language skills are important skills that must be possessed by students of Madrasah Ibtidaiyah (MI) to support the learning process and daily life. However, in practice, there are still many students who have difficulty in developing language skills, such as in vocabulary, reading, and writing. One solution that can be applied is the use of interesting learning media, such as word puzzles. This study aims to examine how the implementation of word puzzle media can improve students' language skills at MI. The method used in this study is a literature review, by examining various sources and previous research results related to the use of word puzzles in language learning. The results of the study show that word puzzles can help increase interest in learning, enrich vocabulary, and train students' reading and writing skills in a fun way. In addition, word puzzles also encourage students to think critically and actively in the learning process. Thus, the use of word puzzles as a language learning medium at MI is highly recommended to improve students' language skills effectively.  

This study aims to analyze the role of Knowledge Management (KM) and talent management in talent retention strategies in the West Java Provincial Government. In facing the challenges of competition to retain talented employees in the public sector, these two concepts are expected to increase employee engagement and job satisfaction, which in turn will reduce the turnover rate. This study uses a qualitative approach with a case study method, involving 150 respondents from various West Java Provincial Government agencies, consisting of employees with different backgrounds and positions. Data were collected through in-depth interviews, participant observation, and document analysis. The results of the study indicate that the implementation of KM in the West Java Provincial Government is still limited, with most of the information shared being tacit and informal. In addition, the implementation of talent management tends to be unfair, with some employees feeling that they do not get equal opportunities in career development. Factors that influence talent retention include job satisfaction, career development opportunities, compensation, and organizational culture. This study also found that the integration of KM and talent management can strengthen talent retention strategies, but challenges related to technological infrastructure, inequality in career opportunities, and lack of an integrated system are still obstacles.