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In Indonesia, there are approximately 22.97 million people, or approximately 8.5 percent of the population, with the largest proportion being in the elderly group. One form of disability is physical disability, a condition in which limbs are imperfect due to defects that cause damage to bones, muscles, and joints, so that body functions cannot run normally. This condition often impacts not only the physical aspect, but also the psychological health of the sufferer. One of the main challenges faced by people with physical disabilities is maintaining resilience, namely the individual's ability to overcome depression, anxiety, pressure, and stress in living daily life. This study uses a literature review method to examine the results of previous studies relevant to the topic of resilience in people with physical disabilities. The data collection process was carried out through literature searches on the internet using sources from Google Scholar and Google Books. The criteria for selected literature include research that focuses on psychological interventions, especially reality therapy, and its effect on increasing resilience. Reality therapy is a counseling approach that emphasizes personal responsibility, awareness of choices, and the development of skills to face life's challenges effectively. The study results indicate that reality therapy has been shown to have a positive effect on increasing resilience in individuals with physical disabilities. Through a structured counseling process, this therapy helps individuals recognize their potential, develop positive attitudes, and develop adaptive coping strategies. Furthermore, reality therapy can increase motivation, self-confidence, and the ability to make constructive decisions when faced with physical limitations and social pressures. These findings indicate that the application of reality therapy can be an effective approach to supporting the psychological well-being of individuals with physical disabilities, while also contributing to more holistic rehabilitation efforts in Indonesia.

The digital economy has significantly transformed economic growth by introducing innovations in payment systems and financial services. The modernization of payment instruments through monetary policy has enhanced the ability to control inflation and ensure financial system stability. This study aims to analyze the effectiveness of monetary policy and the utilization of the digital economy in maintaining financial stability in Indonesia. Using time series data from 2010 to 2024 obtained from the World Bank, this research applies the Vector Autoregression (VAR) method to examine both short-term and long-term relationships among variables, including e-money, money supply, inflation, exchange rate, interest rate, and credit card usage. The results show that e-money has a significant reciprocal influence on the money supply, while inflation is also affected by e-money and interest rates. The impulse response function demonstrates that the interactions among these variables tend to converge towards equilibrium over time. Variance decomposition analysis indicates that in the short term, e-money primarily drives financial stability, whereas in the medium and long term, the money supply plays a dominant role. Overall, the findings suggest that monetary policy, supported by digital economic systems, effectively enhances financial system stability in Indonesia. This research contributes to understanding the dual effect of digital payment innovations and provides recommendations for policymakers to strengthen financial inclusion, economic resilience, and macro-financial stability in the digital era.

Indonesia is one of the countries with a high rate of hoax news dissemination in the world, particularly through social media, which has a wide reach and high speed of information distribution. This phenomenon poses serious challenges to information literacy and the quality of democracy, requiring collective efforts to address it. One emerging initiative is citizen journalism conducted through the Instagram account TurnBackHoax.id, managed by the Indonesian Anti-Slander Society (MAFINDO). This study aims to identify the elements of citizen journalism developed by this account in preventing the spread of hoax news. The research method used is descriptive qualitative, with the primary data source being posts on the TurnBackHoax.id Instagram account. Data were analyzed to uncover the roles, processes, and strategies used by the account managers. The results show that the account managers are ordinary citizens who are members of MAFINDO, not professional journalists, but have received training in identifying and verifying suspected hoax information. They utilize reports from the public, source tracing, and digital verification techniques to determine the authenticity of news. The TurnBackHoax.id account actively publishes its findings on social media, complete with explanations and evidence to confirm whether information is factual or hoax. Research findings indicate that identified hoaxes cover a wide range of areas, including social, cultural, political, and economic issues. This activity reflects the practice of citizen journalism, which positions the public as active subjects in the production and distribution of accurate information. In conclusion, TurnBackHoax.id plays a significant role in building a healthy information ecosystem in Indonesia. This initiative demonstrates that active citizen participation in journalism can be an effective strategy to reduce the spread of hoaxes, improve digital literacy, and strengthen community resilience to disinformation.

The rapid development of information and communication technology has brought significant changes to social, economic, and political life in Indonesia. However, the complex and rapidly changing dynamics of cyberspace present major challenges in statute, personal data protection, disinformation, and cybersecurity. Unfortunately, the existing regulatory framework is still sectoral and has not yet responded holistically to the various digital issues that arise. This fragmented approach often leads to overlapping authorities, inconsistent enforcement, and gaps in addressing emerging cyber threats. Therefore, the establishment of the National Digital Commission is urgently needed as an independent institution tasked with coordinating, formulating, and overseeing digital policies in an integrated and systematic manner. This commission should consist of multidisciplinary experts in law, technology, and public policy, ensuring balanced perspectives in policy formulation. In addition, it should serve as a bridge between the government, the private sector, and civil society to facilitate inclusive and transparent digital governance. The National Digital Commission is expected to ensure cyberspace governance that is responsive to technological developments while maintaining digital resilience. It must also actively promote digital literacy, ethical online behavior, and responsible use of social media platforms to combat hoaxes and hate speech. Furthermore, the commission must strengthen Indonesia’s cybersecurity infrastructure to protect national interests and uphold the rights of its citizens in the digital space. By creating a unified regulatory framework and robust oversight mechanism, Indonesia can build a safer and more democratic digital ecosystem. This effort is essential in reinforcing accountability, defending cybersecurity, advancing democracy, ensuring governance, and safeguarding innovation in the face of rapid digital transformation.

This research examines in-depth legal protection against cybercrime in Indonesia, with a specific focus on ransomware attacks. It also evaluates the 2025 Draft Cyber Security and Resilience Law (RUU KKS) as a measure to strengthen the national cyber defense system. The increase in ransomware cases targeting personal data, public institutions, and vital infrastructure has posed a serious threat to information security and national stability. Although the 2008 Electronic Information and Transactions Law (UU ITE) and the 2022 Personal Data Protection Law (UU PDP) serve as the legal basis, these two regulations do not yet specifically and comprehensively regulate ransomware. This results in challenges in law enforcement and victim protection, both in technical aspects, coordination, and human rights protection. The research method used is normative legal with a qualitative approach, which includes analysis of primary and secondary legal materials, as well as comparisons with regulations in several countries that have more mature ransomware handling mechanisms. The analysis of the 2025 Cyber Security Bill (RUU KKS) indicates that this draft regulation has the potential to strengthen the authority of cyber authorities, mandate reporting of cyber incidents, and impose stricter sanctions on perpetrators. However, implementing this policy requires effective cross-agency coordination, transparent oversight, and synergy between the public and private sectors. This study concludes that the 2025 Cyber Security Bill (RUU KKS) represents a strategic step in building a national cybersecurity system that is adaptive, integrated, and responsive to evolving cyber threats. However, its success will depend heavily on improving public digital security literacy, multi-sectoral collaboration, investment in detection and prevention technology, and guaranteeing human rights protection. These findings are expected to provide input for policymakers in formulating comprehensive and sustainable cybersecurity regulations as a bulwark of national defense in the digital era.

This study is a qualitative research employing a case study approach to explore the leadership management of a madrasah principal in improving teacher performance. The data analysis technique used consists of four main steps: data collection, data reduction, data presentation, and drawing conclusions. To ensure the validity and reliability of the findings, source triangulation was applied. The research findings reveal that the madrasah principal plays a multifunctional role encompassing that of a manager, supervisor, and motivator, all of which are central to the effective management of the institution. The principal’s leadership is characterized by a strong orientation toward the achievement of the institutional vision, optimal resource management, and the establishment of a conducive and productive learning environment. Several strategic efforts have been implemented to enhance teacher performance, including the enforcement of work discipline, organizing continuous professional development through teacher training, offering rewards and incentives for achievements, cultivating positive attitudes and mental resilience among staff, and providing financial support to facilitate teaching activities. These strategies reflect a proactive and visionary leadership model that emphasizes communication, motivation, and collaboration. The effectiveness of this leadership approach is evidenced by the significant improvement in teacher performance, contributing to the overall enhancement of educational quality within the madrasah. This study concludes that leadership which is visionary, communicative, and supportive is essential in fostering an environment that promotes teacher development and institutional progress. The results of this research provide valuable insights for education stakeholders, particularly in Islamic educational institutions, on how strategic leadership practices can drive meaningful change and improve educational outcomes. This study also highlights the importance of ongoing support, recognition, and empowerment of teachers as key elements in building a high-performing and motivated teaching workforce.

This study examines the practice of reciprocity within the persatuan barang (goods-sharing) group during the implementation of the rewang tradition in Desa Banglas, Kecamatan Tebing Tinggi, Kabupaten Kepulauan Meranti. The main focus of the research is to identify the various forms of exchange that occur, whether in the form of money, goods, or labor. A narrative qualitative approach was used, with data collected through in-depth interviews, non-participant observation, archival review, and documentation of bookkeeping records. The subjects of this research are members of the persatuan barang group who actively participate in social and cultural events in the village. The findings reveal three types of reciprocity: generalized, balanced, and negative. Generalized reciprocity is evident in voluntary contributions without expecting immediate return, often practiced among close kin or neighbors. Balanced reciprocity is demonstrated through exchanges of equal value with a certain expectation of timely return, particularly during communal events like weddings or funerals. Negative reciprocity, although rare, involves unequal exchanges that may lead to social tensions or perceptions of unfairness. These findings indicate that the persatuan barang group functions not only as an informal economic mechanism but also as a cultural institution that fosters mutual assistance, reinforces social cohesion, and preserves traditional values. The exchange systems operate within an implicit moral economy that prioritizes collective welfare over individual gain. Additionally, the tradition of rewang and the organizational role of persatuan barang highlight the resilience and adaptability of indigenous practices in supporting rural livelihoods amid changing socioeconomic conditions. The study suggests that such local systems of reciprocity play a vital role in sustaining social capital, strengthening community identity, and ensuring social security in the absence of formal welfare structures. Further research is recommended to explore the long-term impact of these practices on community resilience and rural development.  

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

In an increasingly complex and dynamic global landscape, strategic leadership plays a pivotal role in ensuring organizational resilience and sustainable growth. This study seeks to provide a meaningful contribution to the development of leadership strategies aimed at fostering both learning-oriented and ethically grounded organizations. Adopting a literature review approach, the research synthesizes a range of scholarly works to explore in depth the leadership practices that facilitate continuous learning while embedding ethical principles into organizational operations and culture.The analysis reveals that the essence of effective strategic leadership lies in the capacity to navigate rapid changes, exercise authority with wisdom, and cultivate a culture of integrity. Leaders who can anticipate and adapt to environmental shifts, while maintaining transparency and fairness, are better positioned to build trust and commitment within their organizations. Additionally, strategic leadership is found to be instrumental in shaping an environment that nurtures collaboration, stimulates innovation, and incorporates ethical considerations into all levels of decision-making.The findings underscore that leadership strategies must not only address operational and competitive challenges but also prioritize moral responsibility and collective well-being. This dual focus enables organizations to remain agile while preserving their ethical identity, thus strengthening their reputation and long-term sustainability.Ultimately, the study offers practical recommendations for leaders, particularly in the public and educational sectors, to design adaptive organizational systems rooted in ethical values. By integrating learning processes with moral governance, leaders can create a synergistic and sustainable framework that supports both organizational performance and societal trust, ensuring relevance and resilience in the face of continual change.

The study aims to examine the influence of word of mouth (WOM) and customer relationship management (CRM) on customer loyalty at PT Garuda Sertifikasi Indonesia, with customer delight serving as a mediating variable. This research is motivated by the increasing competition among certification service providers, which requires companies to implement effective strategies to retain and satisfy their customers. The target population in this study encompasses the entire client base of PT Garuda Sertifikasi Indonesia, totaling 429 individuals. The sampling technique used was Hair’s formula, resulting in 70 respondents. Data were collected through questionnaires, interviews, and documentation. A path analysis technique was used to analyze the data to determine direct and indirect effects between variables. The findings indicate that both WOM and CRM positively influence customer loyalty. Effective word-of-mouth strategies help build the company’s reputation and trust, while CRM ensures consistent communication, better service, and long-term customer engagement. The research also found that WOM and CRM positively affect customer delight. Customers who experience exceptional service and personalized attention tend to be more satisfied and emotionally connected to the brand. Furthermore, customer delight was proven to have a significant positive impact on customer loyalty. It also acts as a mediating variable, strengthening the effect of WOM and CRM on loyalty. This means that delighted customers are more likely to remain loyal and advocate for the company. The results of this study emphasize the importance of maintaining strong relationships and exceeding customer expectations in order to build sustainable loyalty. This research contributes valuable insights for service-based companies in enhancing marketing and customer retention strategies.

Hypertension is a chronic condition characterized by blood pressure exceeding the normal range, specifically 140/90 mmHg. One of the primary contributors to hypertension is insufficient potassium intake. Studies suggest that foods rich in potassium, such as pumpkin, can help regulate blood pressure. Pumpkin is an excellent source of potassium and dietary fiber, which are beneficial in managing hypertension. This health education program aimed to provide the Cot Paya community with knowledge about how pumpkin pudding can be used as a natural remedy to lower blood pressure. The method employed in this activity included a lecture followed by a question-and-answer session, allowing for an interactive exchange of information. The intervention focused on educating families and elderly individuals about the causes of hypertension, its impact on health, and the potential benefits of incorporating pumpkin pudding into their diet. The response from the Cot Paya community was positive, with many participants showing keen interest in the topic. Several parents and elderly residents actively engaged by asking questions related to hypertension and its management. The educational session not only improved awareness about hypertension but also provided practical knowledge on using pumpkin pudding as a dietary tool for managing high blood pressure. By the end of the session, participants demonstrated a better understanding of hypertension, its prevention, and the role of potassium-rich foods like pumpkin in reducing blood pressure. The activity was well-received and laid the foundation for continued health education within the community, particularly in promoting natural dietary interventions to prevent and manage hypertension.

Children are one of the most vulnerable groups during disasters due to their limited physical and psychological resilience. Therefore, providing disaster mitigation education to children is essential to enhance their awareness, preparedness, and response capabilities in the face of potential disasters. This community service activity aims to increase children's understanding of disaster mitigation through both theoretical education and participatory simulations that reflect real-life scenarios. The activities were carried out using a cooperative-participatory approach in collaboration with the local Indonesian Red Cross (PMI) in Tanah Karo and members of the surrounding community. The stages of implementation included conducting a site survey, securing necessary permits, determining the time and location, coordinating with local stakeholders, and executing the service program. The educational activities covered disaster phases, including pre-disaster, during disaster, and post-disaster, with a focus on practical and age-appropriate learning strategies. The educational team involved an interprofessional group of facilitators who delivered the material through socialization and counseling sessions. The sessions were enthusiastically received by the children, indicating a high level of engagement and interest. However, findings revealed that children's knowledge of disaster mitigation was still minimal, emergency response plans were underdeveloped, and community involvement in disaster preparedness training remained low. This highlights the need for continuous and sustainable disaster education efforts, especially for children and communities in disaster-prone areas. By fostering early awareness and preparedness through ongoing education and simulation-based activities, it is expected that children will be better equipped to respond effectively and safely during disaster situations. Long-term, this approach also aims to build a more resilient and disaster-aware community.

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.

This study examines how Environmental, Social, and Governance (ESG) performance influences financial distress, incorporating cost of debt as a moderating variable. Financial distress is proxied by the Interest Coverage Ratio (ICR), reflecting a firm’s capacity to satisfy interest payments. The empirical sample consists of 655 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange from 2014 to 2023. Panel regression with fixed effects and heteroskedasticity-consistent estimation (Panel EGLS with cross-section weights) is employed to analyze the data. Results indicate that ESG performance exerts a positive and statistically significant effect on ICR (β = 0.1189; p < 0.01), implying that firms with robust ESG practices are better able to service their debt and thus face lower financial distress. Additionally, the interaction term between ESG and cost of debt yields a negative and significant coefficient (β = −0.9714; p < 0.05), suggesting that elevated financing costs attenuate the beneficial impact of ESG on financial resilience. These findings are consistent with stakeholder theory, which advocates that proactive engagement with stakeholders enhances corporate stability, and trade-off theory, which underscores the necessity of balancing debt advantages against financial risk. This research contributes to the literature by demonstrating the conditional effect of cost of debt on the ESG–financial distress nexus. From a managerial perspective, the study underscores the importance of integrating ESG initiatives with cost-efficient funding strategies to mitigate financial distress risk and foster sustainable, long-term value creation.

The lips are one of the most sensitive parts of the body and are highly vulnerable to damage from ultraviolet (UV) radiation from sunlight. Unlike other parts of the skin, the lips lack oil glands, making them more prone to dryness, chapping, and inflammation when not properly protected. One common method to maintain lip moisture and health is the use of lip balm. Natural lip balms made from ingredients such as beeswax and coconut oil are widely used due to their excellent emollient properties, which help moisturize and provide a protective layer on the surface of the lips. However, using natural lip balm alone may not be sufficient to offer complete protection, particularly against the harmful effects of UV rays. Therefore, innovation is needed by incorporating Sun Protection Factor (SPF) into natural lip balm formulations to enhance protection from sun exposure. This study aims to evaluate the effect of adding SPF to lip balm formulations based on beeswax and coconut oil, focusing on UV protection effectiveness, product stability, and moisturizing ability. The method involved formulating two types of lip balm—one with SPF and one without. UV protection effectiveness was tested using in vitro spectrophotometry, while moisturizing ability was assessed by measuring skin moisture content on the lips. In addition, physical characteristics such as texture, color, and stability under various storage conditions were analyzed. The results showed that the lip balm with added SPF provided significantly higher UV protection compared to the formulation without SPF. Furthermore, the addition of SPF did not reduce the moisturizing performance of beeswax and coconut oil and did not interfere with the overall product stability. In conclusion, integrating SPF into natural lip balm formulations is an effective innovation to enhance the protective function of lip care products without compromising their moisturizing benefits or user comfort. This combination provides a holistic solution for maintaining lip health while preventing UV-induced damage.

This study aims to design and evaluate lipstick preparations by utilizing solid paraffin as the base ingredient and lanolin as an emollient and stabilizer. Solid paraffin was chosen because of its dense properties at room temperature and having the ability to form a stable lipstick structure. In addition, paraffin can provide a smooth, durable surface, and provide good smearing power. On the other hand, lanolin is known as a natural emollient ingredient that functions to moisturize and protect the lips from dryness. Lanolin also has water-retaining properties (occlusive) so that lip moisture is maintained even if the lipstick is used for a long time. The process of making lipstick is carried out by the melting method using indirect heating to maintain the stability of the material and prevent color and aroma degradation. All materials are accurately weighed, then put into beaker glass and heated over three legs using a Bunsen lamp. During heating, the ingredients are gently stirred so that all the components, including solid paraffin and lanolin, melt and mix homogeneously. Once the mixture reaches the desired consistency, the formula is poured into the lipstick mold and allowed to set at room temperature until ready for use. The results of the evaluation test showed that the combination of solid paraffin and lanolin was able to create lipstick with an optimal solid texture, even color, not easy to crack, and had a smooth application power on the surface of the lips. Lanolin plays a big role in providing a soft, moisturizing effect and adding a natural shine to the lips. Meanwhile, solid paraffin helps maintain the shape of the lipstick so that it doesn't break easily when applied. This study also highlights the importance of comparing the composition of ingredients to produce lipsticks that have a stable melting point, good application power, and appropriate adhesion.  

Human resource management (HRDM) is a crucial factor in supporting the success of companies in the digital era which is full of rapid change and global competition. Companies are required to not only adapt to technology, but also be able to build strategic and innovation-oriented MSDM systems. This study aims to examine the strategic role of MSDM in PT Telkom Indonesia (Persero) Tbk in supporting digital transformation and achieving organizational goals. Using a literature study approach, data was obtained from books, scientific journals, company annual reports, and official online sources. The results of the study show that PT Telkom Indonesia manages human resources strategically through various initiatives, such as the Great People Development Program (GPDP), digitization of the Human Capital Management (HCM) system, and strengthening the value-based work culture of "The Telkom Way" which includes Integrity, Enthusiasm, and Totality. This approach has a positive impact on increasing employee engagement, productivity, innovation, and the company's competitiveness in the highly competitive telecommunications industry. In addition, the implementation of digital technologies in HR management, such as the use of analytics platforms for performance measurement and online learning systems, has helped companies in accelerating the internal transformation process. However, challenges such as the digital divide between employees, differences in expectations between generations, and resistance to change are still obstacles that need to be addressed with a more inclusive, adaptive, and employee-well-being-oriented management strategy. This research provides the implication that the integration of technology, organizational culture, and talent development is an important combination in creating a resilient and sustainable HR system. The limitations of the research lie in the literature approach that has not touched the empirical aspect, so it is recommended that there be field studies or in-depth interviews with related parties in the next research to get a more holistic and accurate picture.

This study is motivated by the ongoing digital transformation across various fields, including audit practices. The advancement of information technology has encouraged the adoption of various innovations, one of which is remote auditing, which allows audits to be conducted without direct face-to-face interaction with clients. At the same time, maintaining audit quality has become increasingly complex, requiring auditors to demonstrate a high level of professionalism, particularly in terms of professional skepticism. Auditor professionalism—including critical thinking skills, objectivity, and integrity—plays a crucial role in delivering high-quality audit outcomes. The objective of this study is to analyze the influence of remote auditing and professional skepticism on audit quality in external audit firms located in the Surakarta area. This research uses a quantitative approach with a case study design. Data were collected through questionnaires distributed to external auditors selected using purposive sampling, focusing on those with experience in conducting remote audits. The collected data were then analyzed using multiple linear regression to determine the influence of each independent variable on audit quality. The results indicate that, partially, professional skepticism has a significant effect on audit quality. This finding suggests that the higher an auditor's level of professional skepticism, the better the quality of the audit produced. In contrast, remote auditing does not show a significant partial influence on audit quality. However, when analyzed simultaneously, both variables—remote auditing and professional skepticism—have a significant effect on audit quality. In other words, while the use of audit technology is important, human factors remain the primary determinant of audit effectiveness. The implications of this study encourage audit firms not only to invest in digital audit systems but also to place greater emphasis on enhancing the competence and professionalism of auditors.

This study aims to explore the perceptions of students, micro, small, and medium enterprises (MSMEs), and the general public regarding the role of the Merah Putih Cooperative in supporting and strengthening economic development. Cooperatives are recognized as important economic institutions that promote collective welfare, particularly for small-scale entrepreneurs. This research adopts a descriptive survey method, with data collected through questionnaires distributed to 30 respondents representing students, MSME actors, and community members. The data were analyzed using descriptive techniques to capture respondents’ views on the cooperative’s contribution to economic activities. The findings indicate that the majority of respondents perceive the Merah Putih Cooperative as playing a significant and strategic role in supporting the growth of micro-enterprises. The cooperative is considered effective in expanding business networks, facilitating cooperation among members, and contributing to improvements in members’ economic welfare. In addition, respondents believe that the cooperative helps strengthen local economic resilience by encouraging mutual support and shared economic interests. However, the study also reveals several challenges that need to be addressed. Respondents highlighted the need for improvements in service efficiency, organizational management, and access to capital to ensure that the cooperative’s benefits are distributed more evenly. Strengthening institutional capacity, enhancing transparency, and increasing financial accessibility are essential steps to optimize the role of the Merah Putih Cooperative in sustainable economic development.

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.