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This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

One of the most contentious topics in modern Islamic family law is polygamous marriage, especially in plural legal systems like Indonesia where national laws and human rights concepts collide with religious standards. With an emphasis on the pursuit of substantive justice within both Islamic and national legal paradigms, this study uses a socio-legal framework to analyze Indonesia's reform of polygamous marriage law. In order to evaluate the efficacy of current legal regulations, such as Law No. 1 of 1974 as amended by Law No. 16 of 2019 and the Compilation of Islamic Law, this study combines the principles of maqāṣid al-sharīʿah with socio-legal theory, drawing on normative-theological analysis and qualitative doctrinal research. The results show that normative legal ideals and actual socio-legal reality continue to diverge. The ability of statutory rules to provide women and children with meaningful protection is limited because, although they set stringent procedural requirements to prevent polygamy, their execution frequently remains formalistic and institutionally constricted. Furthermore, the achievement of justice as envisioned in Islamic ethical principles is undermined by the persistence of dominant patriarchal legal cultures in influencing judicial procedures and public attitudes. In order to reframe polygamy as a conditional socio-ethical institution rather than an inalienable legal privilege, this paper suggests a reform-oriented legal framework. The study promotes a contextualized view of Islamic law that is consistent with both international human rights norms and constitutional ideals by placing a strong emphasis on substantive justice, gender fairness, and public benefit. The results provide policy-relevant insights for creating a more just and socially responsive family law system in Indonesia and add to the ongoing discussions on Islamic legal reform.

The increasing rate of divorce in rural areas indicates serious challenges in maintaining family resilience as well as the limited effectiveness of formal litigation-based dispute resolution. Judicial processes that tend to be procedural, time-consuming, and focused on legal termination often fail to address the substantive justice needs of the disputing parties. Consequently, alternative dispute resolution mechanisms that are more responsive to local social and cultural values are required. This study aims to examine the effectiveness and implementation of divorce mediation facilitated by the Village Government of Banra’as, Sumenep Regency, through the perspective of Progressive Legal Theory. This research employs a qualitative approach with an empirical research design. Data were collected through field observations, in-depth interviews with village officials, community leaders, and individuals who had previously participated in the mediation process, as well as documentation related to divorce dispute resolution practices at the village level. Data analysis was conducted using a descriptive-analytical method, focusing on mediation practices as a manifestation of living law within the community. The findings reveal that divorce mediation facilitated by the village government demonstrates a relatively high level of effectiveness in reducing divorce cases. This effectiveness is influenced by a familial approach, the utilization of local wisdom, and the strong internalization of religious values within the social life of the Banra’as community. From the perspective of Progressive Legal Theory, this mediation practice reflects a flexible and non-positivistic understanding of law that prioritizes humanity and substantive justice. Village-based mediation not only serves as an alternative dispute resolution mechanism but also functions as a social instrument to preserve family harmony and strengthen social resilience in rural communities.

This study aims to strengthen students’ networking competencies through the implementation of straight and cross LAN cable assembly training at SMKN 53 Jakarta. The background of this research is based on the need to enhance students’ practical skills in basic computer networking, particularly in understanding cable configurations and applying crimping techniques according to industry standards. Many students experience difficulties in differentiating wiring standards and applying correct crimping procedures, which impacts their readiness for industry practice. This research employed a practical training approach combined with demonstration and hands-on methods. The participants were students of the Computer and Network Engineering program. Data were collected through observation, performance assessment, and competency tests before and after the implementation. The findings indicate a significant improvement in students’ understanding of cable color standards (T568A and T568B), accuracy in assembling straight and cross cables, and testing results using LAN testers. Students demonstrated higher levels of technical accuracy, problem-solving skills, and work discipline after the intervention. The implementation of structured practical activities proved effective as a medium for strengthening networking competencies. The study implies that continuous practice-based learning aligned with industry standards is essential in vocational education to improve students’ technical readiness and employability in the networking field.

The development of information and communication technology has changed the paradigm of proof in civil cases, where the interaction of the parties is now mostly carried out through electronic media such as instant messages, electronic mails, and digital documents. This condition places electronic evidence as an important instrument in the practice of civil justice. Normatively, the recognition of electronic evidence has been affirmed in Law Number 1 of 2024 concerning Electronic Information and Transactions (ITE Law), which states that electronic information, electronic documents, and their printed results are legal evidence. However, the application of these norms has not been completely consistent in civil justice practice. The assessment of the evidentiary strength of electronic evidence is still highly dependent on the discretion of judges, as there are no detailed technical guidelines regarding assessment standards, relevance, and adequacy. This inconsistency can be seen in a comparison of the Magelang District Court Decision Number 18/Pdt.G/2023/PN Mgg and the Decision of the Lolak Religious Court Number 3/Pdt.G/2022/PA. Llk, which shows the difference in the judge's approach in assessing electronic evidence. This study uses a normative juridical method with a legislative approach and decision analysis. The results of the study emphasized the need for reform of civil procedure law and the preparation of clear technical guidelines to realize uniformity and legal certainty in the assessment of electronic evidence.

Auditors' compliance with the Public Accountant Professional Standards (SPAP) is the main concern in maintaining the quality and trust of the audit process, especially in the face of increasingly complicated audit tasks. This study aims to evaluate the level of integ-rity and skepticism of auditors in supporting compliance with SPAP. This study uses a de-scriptive qualitative approach with observation methods and document studies. The object of the research is the Public Accounting Firm Dra. Yati Ruhiyati, data was obtained from direct observation during the field professional practice period and analysis of relevant audit documents. The results of the study show that the integrity of auditors can be seen from consistency in carrying out audit stages, compliance with established procedures, and clarity in audit documents. The professional skepticism of auditors can be seen from the cautious attitude in evaluating audit evidence, including the application of additional checks before drawing conclusions. These findings show that compliance with SPAP is not only formal, but also highly dependent on the auditor's professional attitude. This study shows the importance of increasing the integrity and professional skepticism of auditors as part of efforts to improve quality and compliance in audit practices in Public Accounting Firms.

Breach of contract disputes with small claim values are often hindered by the lengthy and costly conventional litigation process. To address this issue, the Supreme Court issued PERMA No. 2 of 2015, which was later amended by PERMA No. 4 of 2019 concerning Small Claims Court. This study aims to examine the mechanism for resolving breach of contract disputes through small claims and its effectiveness in achieving the principles of fast, simple, and low-cost litigation. This research uses a normative legal method to analyze the relevant legal procedures and regulations. The findings show that small claims court is effective in streamlining the litigation process, with a resolution time limit of a maximum of 25 working days, much faster compared to regular litigation, which can take much longer. However, the implementation of this mechanism is limited by the requirement that evidence must be simple, which can be a challenge in some cases. Thus, small claims court can be an efficient and affordable solution for business disputes with low claim values.

Listening skills are frequently regarded as the most challenging aspect of English language acquisition due to the complexity of the cognitive processes involved. In an orphanage environment, limited access to learning resources remains a primary obstacle to the development of this competence. This community outreach initiative aims to sharpen the listening skills of children at the Bonang Orphanage in Banjarmasin through the integration of subtitled YouTube videos and interactive repetition drill techniques. The implementation method involved 20 children selected via purposive sampling, utilizing a one-group pretest-posttest design. The intervention procedure encompassed the presentation of listening strategies, interactive discussions, and structured repetition exercises designed to build phonological automaticity. Quantitative evaluation results indicated a significant improvement, with the participants' mean score rising from 82.9 on the pretest to 86.7 on the posttest, with a maximum achievement score of 94. The discussion reveals that the use of subtitles serves as a visual scaffolding mechanism that facilitates sound-to-form mapping, while repetition drills strengthen the participants' working memory. Overall, the utilization of digital media and repetitive exercises proved effective in lowering cognitive barriers and increasing the participants' active engagement in English language learning.

The use of radiation-based medical equipment such as CT Scan poses potential risks of radiation leakage that may endanger patients, medical personnel, and the surrounding environment if not properly managed. This study aims to analyze radiation safety policies in anticipating radiation leakage in the CT Scan unit of Royal Prima General Hospital Medan, covering policy frameworks, physical protection measures, implementation challenges, and supervision and evaluation systems. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and document reviews related to radiation safety policies. The results indicate that radiation safety policies at Royal Prima General Hospital Medan have referred to BAPETEN regulations and international standards, particularly in the structural protection of the CT Scan room, which has been proven effective in maintaining radiation exposure levels below the permissible limits. However, policy implementation still faces several obstacles, including budget limitations, non-compliance of some medical staff with the use of personal protective equipment, and suboptimal discipline in adhering to standard operating procedures. Supervision and evaluation have been conducted internally by certified Radiation Protection Officers and externally through periodic inspections by BAPETEN, yet further strengthening is required in terms of staff behavior and safety culture. In conclusion, radiation safety policies have been technically effective, but continuous improvement in compliance, supervision, and safety culture among medical personnel is essential to sustainably minimize the risk of radiation leakage.

This community service activity was conducted at Plamongansari Urban Village, Semarang City, focusing on administrative and general public services. The identified issues included administrative service mechanisms, employee performance, utilization of service technology, and bureaucratic mechanisms in public administration. The objective of this community service was to describe and analyze the administrative and general service processes through direct assistance activities carried out by students. The method used was a participatory approach involving observation, direct assistance, and active involvement in administrative services at the urban village office. The results showed that administrative service mechanisms were implemented with clear procedures, the performance of public service personnel was relatively good, the utilization of service technology supported administrative efficiency, and bureaucratic mechanisms contributed to service orderliness. This community service activity also enhanced the awareness of public service personnel regarding professionalism, discipline, and community-oriented services. Therefore, this community service contributes to improving the quality of public services at Plamongansari Urban Village.

The legal counseling activity on the technical aspects of preventing and reporting Ilegal online lending in Ngawen Village, Muntilan District, was motivated by the increasing number of Ilegal online lending cases that harm the community due to low legal and digital literacy. Rural communities often become victims because they do not understand the differences between legal and Ilegal loans and are unaware of the proper reporting mechanisms. This activity aims to provide residents with legal understanding regarding online lending regulations, improve digital literacy so that the community can identify Ilegal applications, and train residents to be courageous and capable of reporting Ilegal online lending practices to the relevant authorities. The implementation methods included socialization through interactive lectures, distribution of handout materials, and question-and-answer sessions. The activity was attended by 15 residents of Ngawen Village and featured two presenters from the Faculty of Law, Universitas Muhammadiyah Magelang. The results showed an increase in participants’ understanding of the characteristics of Ilegal online lending, its socio-economic impacts, and the reporting procedures to the Financial Services Authority (OJK), the Ministry of Communication and Informatics (Kominfo), and the police. Participants also gained a better understanding of the importance of protecting personal data and verifying the legality of financial applications before using them. In conclusion, this counseling activity successfully enhanced the community’s legal awareness and digital literacy, fostering a more vigilant and legally empowered society capable of protecting itself from Ilegal online lending practices in the digital era.

The legal counseling activity on the technical aspects of preventing and reporting Ilegal online lending in Ngawen Village, Muntilan District, was motivated by the increasing number of Ilegal online lending cases that harm the community due to low legal and digital literacy. Rural communities often become victims because they do not understand the differences between legal and Ilegal loans and are unaware of the proper reporting mechanisms. This activity aims to provide residents with legal understanding regarding online lending regulations, improve digital literacy so that the community can identify Ilegal applications, and train residents to be courageous and capable of reporting Ilegal online lending practices to the relevant authorities. The implementation methods included socialization through interactive lectures, distribution of handout materials, and question-and-answer sessions. The activity was attended by 15 residents of Ngawen Village and featured two presenters from the Faculty of Law, Universitas Muhammadiyah Magelang. The results showed an increase in participants’ understanding of the characteristics of Ilegal online lending, its socio-economic impacts, and the reporting procedures to the Financial Services Authority (OJK), the Ministry of Communication and Informatics (Kominfo), and the police. Participants also gained a better understanding of the importance of protecting personal data and verifying the legality of financial applications before using them. In conclusion, this counseling activity successfully enhanced the community’s legal awareness and digital literacy, fostering a more vigilant and legally empowered society capable of protecting itself from Ilegal online lending practices in the digital era.

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

This study aims to analyze product failures and propose improvement actions for cabinet products at CV. Arafah Jaya Purwakarta. Based on production data from November 2024 to April 2025, cabinet products showed the highest defect rate compared to other products, reaching 13%. The most common defects include wood cracks, warped wood, and brittle wood. Failure Mode and Effect Analysis (FMEA) was applied to identify and prioritize potential failures based on the Risk Priority Number (RPN), while Fault Tree Analysis (FTA) was used to systematically determine the root causes of failures. The analysis results indicate that the main causes of defects are related to substandard raw material quality, environmental conditions, and insufficient supervision during the production process. Based on the results of FMEA and FTA, improvement proposals were developed using the 5W+1H approach, focusing on improving raw material selection, controlling wood storage conditions, and enhancing work procedures and production supervision. These improvement efforts are expected to reduce defect rates and improve the overall quality of cabinet products.

This study examines the increasing incidence of land disputes in Indonesia, particularly those arising from unlawful acts in the form of unauthorized land occupation, which generate legal uncertainty and result in both material and immaterial losses for rightful landowners. The growing number of such cases highlights the urgent need for fair and firm legal protection, especially when land occupation has occurred over a long period and complicates the recovery of ownership rights. This research specifically analyzes Decision Number 267/Pdt.G/2020/PN Kpg, a case involving the occupation of part of the plaintiff’s certified land by the defendant. The general objective of the study is to gain a comprehensive understanding of the legal mechanisms for restoring land rights affected by unlawful land occupation, while the specific objectives are to identify the form of the unlawful act committed and to analyze the legal process used to recover the disputed land rights. The research employs a normative legal method based on the analysis of secondary data, including legislation, legal doctrines, and court decisions. The approaches applied consist of statutory, conceptual, and case approaches, using juridical-descriptive analysis techniques. The findings are expected to identify unauthorized land occupation through boundary expansion as a form of unlawful act and to explain the recovery mechanism through civil litigation and the validation of land boundary re-measurement reports. This study is expected to contribute theoretically to agrarian and civil law development and practically to improving land dispute resolution procedures and public legal awareness.

Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.

This study was conducted to analyze the causes of occupational accidents and to identify potential hazards in the material cutting process at PT Kanaan Global Indonesia using the Job Safety Analysis (JSA) approach. The high number of occupational accidents, totaling 15 cases during the period of December 2024–May 2025, indicates the existence of gaps in occupational safety control in this area. Data were collected through direct observation, interviews with workers, and the collection of historical data from the Occupational Health and Safety (OHS) unit. Risk analysis was carried out using a risk matrix to determine likelihood and severity values, followed by JSA for each work stage. The results identified 25 potential hazards, consisting of 4 risks in the extreme category, 9 in the high category, 7 in the medium category, and 5 in the low category. High-risk hazards were predominantly found in roll cutting and cutting press machines, which are characterized by mechanical hazards. Control recommendations focus on the implementation of engineering controls such as the installation of guarding systems and safety light curtains, improvements in safe work procedures, and increased discipline in the use of personal protective equipment (PPE). These findings demonstrate that the JSA method provides a comprehensive overview of risk sources and serves as an effective basis for formulating occupational accident control strategies within the company.

The enforcement of civil court judgments in Indonesia frequently encounters obstacles due to parties’ bad faith conduct, such as covert asset transfers or groundless resistance to execution. Although the principle of good faith is a foundational tenet in civil law, its application in the enforcement phase remains inconsistent. This study examines the concept and legal status of the good faith principle in Indonesian positive law concerning civil judgment enforcement and analyzes the legal consequences of its violation. A normative juridical method is employed, utilizing library-based research on primary and secondary legal sources. The findings reveal that while good faith is recognized in substantive civil law, it has not been explicitly incorporated into civil procedural law. Consequently, bad faith actions during enforcement rarely incur clear procedural sanctions. Theoretically, this underscores the need to integrate ethical principles into civil procedure doctrine; practically, it calls for regulatory reforms to embed good faith as a binding procedural obligation in judgment enforcement.

The development of Islamic finance in Indonesia shown significant growth as alternative financial system based Islamic principles. Data from Bank Syariah Indonesia (BSI) shows the number of Hajj savings accounts reached 5.5 million accounts as of November 2024 and increased to 6.33 million in July 2025. This growth reflects the high level of public enthusiasm in preparing for Hajj funds early on through Islamic financial institutions. In various regions of South Sumatra, BSI has become one of the institutions widely used by the public to open Hajj savings accounts due to its service network and ease of access. The village of Pagar Banyu has great potential for increasing the use of Sharia-based Hajj savings, particularly through the dissemination of information about BSI products. Through appropriate outreach activities, the public can understand wadiah contracts, the benefits of hajj savings, and the process of opening an account and registering for a hajj quota. In this context, Bank Syariah Indonesia (BSI) plays an important role as it is one of the largest Islamic banks. The target audience for this outreach activity is the general public in Pagar Banyu Village, Pagaralam City, South Sumatra Province. This study aims to improve Islamic financial literacy among people Pagar Banyu Village, particularly regarding Hajj savings at BSI, by providing practical understanding of how to open a Hajj savings account, requirements, procedures, and benefits, and encouraging community to start planning for pilgrimage by saving gradually and building awareness of importance of managing finances in accordance with Islamic principles.

This study aims to analyse the role of the East Java Provincial Transportation Agency in improving the quality of inter-city bus transportation services within the province (AKDP) based on Soekanto's role theory (in Solahudin et al, 2022), which is reviewed using three indicators: regulatory role, service role, and supervisory role. The research employed a qualitative research method with techniques of interviews, observation, and documentation of the Transportation Agency, Organda, PO owners, drivers and conductors, as well as passengers at Bungurasih Terminal. The results of the study show that in terms of regulation, the Transportation Agency has established tariff policies and Minimum Service Standards (SPM), but these have not functioned optimally as operational guidelines, as reflected in the low transparency of tariff information and the varying quality of the fleet. In terms of service, although safety inspection procedures and service facilities are available, the quality of safety, comfort, terminal facilities, as well as access to information and complaint mechanisms have not been consistently felt by users. In terms of supervision, tariff compliance control and SPM implementation remain weak and tend to be tolerant of irregularities. The main findings indicate a serious gap between normative standards and field practices, resulting in standards losing their coercive power as quality guarantors. Therefore, this study recommends strengthening the enforcement of standards in a firm and consistent manner, increasing the transparency of service and tariff information, and conducting supervision that is oriented towards tangible results for the community.