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This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

This research investigates the effect of fundamental factors, namely the current ratio, debt to equity ratio, and return on equity on stock returns of mining firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research highlights the utility of understanding a firm’s financial performance in guiding investment selection within the capital market. Although the mining industry contributes significantly to Indonesia’s economy, stock movements in this sector are often subject to uncertainty due to market fluctuations and commodity price volatility. This research utilizes secondary data from annual financial statements and stock price records of 51 IDX-listed mining companies over the study period. Panel data regression, combined with descriptive and quantitative statistical techniques, was employed using E-Views 12 software. The findings reveal that stock returns are significantly influenced by the current ratio, debt to equity ratio, and return on equity. These results provide useful insights for investors, financial analysts, and corporate management by emphasizing the function of fundamental indicators in assessing stock performance, particularly within the mining sector.

This study applies the Mean Variance model, which aims to form an optimal portfolio composition in the health, property, and cyclical consumer sectors and combine the three sectors into one portfolio, then visualize its efficient frontier. This study analyzes the return profiles and compares the risks of each portfolio using alternative risk measures such as the Coefficient of Variation (CV), Value at Risk (VaR), and Conditional Value at Risk (CVaR). Daily closing price data for the three sectors listed on the Indonesia Stock Exchange (IDX) from March 2, 2020, to March 3, 2025, were used in this study. Stock selection was conducted using purposive sampling, followed by selecting seven stocks for optimization based on the lowest Coefficient of Variation (CV) value. Portfolio optimization analysis was conducted using the Python programming language with Visual Studio Code software. The findings of this study indicate that the combined portfolio incorporating the three sectors is the most efficient, with an expected return of 0.104%, standard deviation of 0.007, and alternative risk measures such as Coefficient of Variation (CV) 6.9328, Value at Risk (VaR) of -0.99%, and Conditional Value at Risk (CVaR) of -1.44%, which are lower than those of single-sector portfolios. Visualization of the efficient frontier curve confirms that the combined portfolio offers better results in terms of risk and return. The results of this study indicate that cross-sector diversification can significantly reduce risk and prevent significant losses.

The use of information technology through website development has become a crucial need for MSMEs, including traditional food businesses like Siomay Batagor Bogarasa. This study aims to develop a business profile website using the Odoo-based ERP website module to strengthen brand identity and facilitate information delivery to customers. The development process follows the Software Development Life Cycle (SDLC) stages, including planning, requirement analysis, design, implementation, and testing. The developed website consists of several pages such as Home, About Us, Menu, and Contact Us, presenting information about the business history, product catalog and pricing, sales locations, and contact channels. Testing results indicate that most features function well, with responsive display, smooth navigation, active contact form, and effective social media integration. One issue was found in the Google Maps display, which has not yet accurately shown the business location. Overall, the website provides practical benefits in terms of promotion, communication, and enhancing the professionalism of the business.

Government expenditure is a great reason in economic stability and its impact on the balance of payments is dire. In this light, this paper seeks to use the time series analysis method and the ARDL model to investigate the association between the balance of payments of Iraq and the public spending within the 2004-2023 period. The Eviews 13 software was used to analyse it. The findings show that there is a positive association between spending by the people and balance of payment especially at the short run. The latter findings indicate that the efficiency of government expenditure reform is a necessary tool to accomplish the expansion and close the balance of payments deficit. This study highlights the importance of strategic fiscal policies and government spending in achieving a balanced economy and sustainable growth. Additionally, it emphasizes the need for continuous monitoring and adjustment of public spending to ensure its alignment with national economic objectives. The findings contribute to the understanding of fiscal policy implications in developing economies, especially in the context of Iraq’s economic challenges.  

This study explores the integration of critical pedagogy with digital literacy, aiming to reconceptualize digital literacy beyond its traditional focus on technical proficiency and operational skills. Traditional digital literacy models emphasize the ability to navigate and use technology, primarily focusing on operational tasks such as managing digital devices, utilizing software, and performing specific functions. However, these models often overlook the broader implications of technology on society, including its role in shaping power dynamics and perpetuating social inequalities. By integrating critical pedagogy, this study argues that digital literacy should not only encompass technical skills but also encourage learners to critically assess the social, political, and cultural implications of digital tools. The critical digital literacy approach promotes social justice, equity, and empowerment by encouraging learners to question, reflect on, and challenge the ways in which technology influences their lives and society at large. Through critical engagement with digital tools, learners are empowered to challenge existing power structures, fostering social transformation. The study discusses how educators can integrate critical digital literacy into teaching practices, moving beyond traditional skill based models by encouraging critical thinking, ethical use of technology, and a deeper understanding of the role digital technologies play in shaping societal structures. Moreover, the study highlights the transformative potential of critical digital pedagogy, proposing it as a tool for educational equity and social change. By reconceptualizing digital literacy through a critical pedagogical lens, this study offers a framework that empowers students to become not just proficient digital users but active participants in societal transformation, contributing to a more inclusive and just digital future. The study also suggests areas for future research, including empirical investigations on the practical implementation of critical digital literacy frameworks across various educational settings and contexts.

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

This community service activity aims to improve digital literacy among children and adolescents in Telang Sari Village through basic computer training and networking introduction. The main problem faced by the community is the low level of technological literacy caused by limited facilities and lack of access to structured computer education. This program was implemented during the Thematic Community Service Program (KKNT) by applying participatory and practical training methods. The activities included introduction to computer hardware and software, basic typing skills, document creation, internet literacy, and simple LAN configuration practices for junior high school students. The results show a significant improvement in participants’ understanding and confidence in using computers and basic networking concepts. Children and adolescents who previously had minimal exposure to technology were able to operate computers, create simple documents, and understand responsible internet usage. The program also contributed to increasing students’ motivation to learn technology and preparing them to face digital challenges. Overall, this activity demonstrates that basic computer training with hands-on practice can effectively enhance digital literacy in rural communities.

The implementation of the One-Stop Integrated Service (PTSP) Website at the Ministry of Religious Affairs of Jambi City is part of the digital transformation of public services. This study aims to measure user satisfaction with the PTSP Website using the End User Computing Satisfaction (EUCS) method and the DeLone & McLean model. This research employed a quantitative approach using a survey method involving 100 respondents who are users of the PTSP Website. The EUCS variables consist of content, accuracy, format, ease of use, and timeliness, while the DeLone & McLean model includes system quality, information quality, and service quality. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that system quality, information quality, and service quality have a positive effect on user satisfaction with the PTSP Website. This study is expected to serve as an evaluation reference for improving the quality of digital public services.

This study investigates the impact of auditor competence and red flag awareness on fraud detection ability, examining the moderating role of professional skepticism. As fraudulent financial reporting poses a critical threat to the integrity of financial disclosures and stakeholder trust, understanding the key factors influencing an auditor's detection capabilities is essential. This study employed a quantitative approach, gathering data from auditors at Public Accounting Firms (KAP) in Bali Province via a four-point Likert scale questionnaire. The data were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that both auditor competence and an awareness of red flags significantly and positively enhance fraud detection capabilities. Conversely, professional skepticism, when analyzed for its direct influence, demonstrated a significant negative effect on this ability. Furthermore, skepticism exhibited a complex moderating role: it significantly weakened the positive relationship between competence and fraud detection, while not significantly moderating the link between red flags and detection ability. These results provide crucial theoretical contributions by revealing the nuanced and sometimes counter-intuitive role of professional skepticism. Practically, they inform policy for audit firms and regulatory bodies, suggesting that while fostering competence and red flag awareness is vital, the application of skepticism requires a more sophisticated and refined approach to truly enhance audit quality and overall fraud detection effectiveness.

In the face of global economic uncertainty and property market fluctuations, companies in the property and real estate sector are required to maintain profitability. This sector contributes significantly to the national GDP, but it has also faced pressure due to declining demand and instability in the growth of the real estate sector's GDP from 2021 to 2024. Profitability is a key indicator of a company's sustainability, influenced by various internal factors such as liquidity, firm size, and gender diversity in leadership. The target population of this inquiry encompasses property and real estate enterprises enumerated on the Indonesia Stock Exchange throughout the 2021–2024 interval. Through the application of purposive sampling, a total of 52 data observations were delineated as the empirical sample. The dataset was subjected to scrutiny employing multiple linear regression procedures facilitated by SPSS software version 26. The empirical outcomes substantiate that liquidity, firm size, and gender diversity simultaneously influence profitability. Partially, liquidity has a positive and significant effect on profitability, while gender diversity has a negative and significant effect. In contrast, firm size does not have a significant influence on the profitability of property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period.

Software development effort estimation is crucial as it is one of the key factors for successful software development. This research employs Random Forest to estimate software development effort. To achieve better results, the study combines the Random Forest method with Genetic Algorithm. The results show that the China dataset provides more accurate estimation compared to the Desharnais dataset, because the China dataset uses relevant feature selection for estimation.

The concept of green business performance has been an interesting topic for research among well-known scholars. Green business has become crucial for advancing sustainability and fostering innovation. Green business performance has become the global requirement due to the recent economic disaster, and green measures have been considered the leading solution for it. This study aims to explore how sustainability intersects with strategic business practices, offering actionable insights for aligning environmental sustainability with economic growth. To find worldwide research trends, bibliometric analysis was performed using R studio and VOSviewer software on 3007 scientific publications from Scopus from 2021 to 2024. Bibliometric analysis uses key words to enable the study of specific details, within the main topics of research, within a domain, and relationships at the micro-level. These methods facilitated an in-depth exploration of the evolution and impact of green business for sustainability. This study bridges existing gaps by providing actionable insights into how green business drive sustainable development, offering value to researchers, policymakers, and business leaders seeking to integrate environmental sustainability with economic growth.

The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.

The rise of financial technology (fintech) has significantly reshaped global investment over the last decade. Fintech innovations are increasingly applied in areas such as digital investment platforms, robo-advisors, blockchain-based assets, and cryptocurrency trading. The adoption of fintech in investment continues to grow due to the rising demand for accessibility, transparency, and efficiency in financial markets. Fintech has the potential to democratize investment by lowering entry barriers, expanding financial inclusion, and offering diverse investment instruments for retail investors. Therefore, research on fintech and investment has become an essential topic in recent years. This study uses a qualitative approach with data obtained from the Scopus database, which includes a total of 4,794 articles on fintech and investment published in the last decade (2020–2025). In addition, several software tools such as R Studio, VOSViewer, and Publish or Perish were used for data processing and bibliometric visualization. This study aims to analyze the development of research trends in fintech-driven investment, explore how technology is changing investor behavior, and provide insights for policymakers and practitioners in strengthening a sustainable and inclusive investment ecosystem.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

The high level of job dissatisfaction reported by 41% of workers in Indonesia poses a serious challenge for companies, as it can potentially increase turnover and decrease productivity. This phenomenon underscores the importance for PT Nanda Putra, as a company operating in a competitive industry, to identify factors that enhance job satisfaction. This research aims to analyze the influence of organizational justice, work environment, and rewards on job satisfaction. This study utilized a quantitative approach with a causal-associative design and included 80 respondents chosen through simple random sampling. Primary data were gathered through a Likert-scale questionnaire and analysed using multiple linear regression with the aid of SPSS software. The results of the analysis show that organizational justice, work environment, and rewards collectively exert a significant positive effect on job satisfaction (p < 0.05). Based on these findings, it is recommended that the company strengthen procedural and informational justice, improve the safety and comfort of the work environment, and implement a fair and meaningful reward system as strategic measures to enhance job satisfaction.

Increasing traffic activity at unsignalized intersections often results in congestion and delays. The intersection of Jl. Imam Bonjol and Jl. Daya Nasional experiences these conditions, making performance evaluation necessary. This research tends to scrutinize the intersection performance under existing conditions and five-year projected conditions and to identify appropriate improvement measures. The analysis was carried out using the 2023 Indonesian Road Capacity Guidelines (PKJI 2023) and PTV VISSIM microsimulation software. Data on intersection geometry, vehicle speed, and traffic volume were collected through CCTV observations on weekdays and weekends. The results show that under existing conditions, the degree of saturation reached 1.170 with an average delay of 33.75 seconds (LOS D). In the five-year projection, the degree of saturation increased to 1.239 with an average delay of 53.69 seconds (LOS E). These findings indicate a decline in intersection performance, highlighting the need for alternative traffic management measures to improve operational performance and service levels.    

The rapid development of artificial intelligence, particularly ChatGPT, has created new opportunities to support students’ academic activities in higher education. However, its utilization needs to be evaluated in terms of the alignment between academic task characteristics and technological capabilities to ensure optimal outcomes. This study aims to examine the feasibility of using ChatGPT in students’ academic activities by applying the Task–Technology Fit (TTF) model. This research employed a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Data were collected through questionnaires distributed to university students and analyzed using SmartPLS 4 software. The variables examined included Task Characteristics, Technology Characteristics, Task–Technology Fit, Performance Impact, and Utilization. The results indicate that Task Characteristics and Technology Characteristics have a positive and significant effect on Task–Technology Fit. Furthermore, Task–Technology Fit significantly influences Performance Impact and Utilization. Performance Impact also shows a positive and significant effect on the utilization of ChatGPT by students. These findings suggest that the alignment between academic task requirements and the capabilities of ChatGPT plays a crucial role in improving students’ performance and encouraging sustained technology use. The implications of this study highlight the importance of selective and purposeful use of ChatGPT in higher education and provide a reference for higher education institutions in formulating policies related to the ethical and effective integration of artificial intelligence technologies as learning support tools.