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Gustari, Pande Made Ayu Yunita; Suarniti, Ni Wayan; Darmapatni, Made Widhi Gunapria

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

- Background: The rate of cesarean section (CS) deliveries continues to increase in Indonesia. Bali Province ranks first nationally, with a cesarean delivery rate of 53.2%. Cesarean section results in surgical wounds that cause pain in postpartum mothers. One non-pharmacological intervention to reduce pain is early mobilization through video media. Objective: This study aimed to determine the differences in pain intensity among post-cesarean mothers before and after receiving early mobilization through video media. Methods: This study employed a quantitative approach with a pre-experimental one-group pretest-posttest design. The study population consisted of post-cesarean mothers at Singasana Regional General Hospital. A total of 26 respondents who met the inclusion and exclusion criteria were recruited. Pain intensity was measured using the Numeric Rating Scale (NRS) before and after the intervention. The intervention consisted of early mobilization delivered through a 3-minute and 23-second video, accompanied by healthcare personnel. Data were analyzed using the Wilcoxon test. Results: Most respondents were aged 20–35 years, multiparous, had completed senior high school, and were employed. The median pain intensity decreased from 5.00 before the intervention to 3.00 after the intervention. The Wilcoxon test showed a p-value of 0.000 (p < 0.05), indicating a significant difference in pain intensity before and after the intervention. Conclusion: Early mobilization through video media was effective in reducing pain intensity among post-cesarean mothers. Video media can be utilized as an educational tool to support the implementation of early mobilization in healthcare settings..

Andi Dita Kobayashi; Putri Dea Syahhira; Chelsha Christy Napitupulu

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the discrepancy between regulations and social realities in fulfilling the right to education in Indonesia. Normatively, the state has established a strong legal framework to guarantee the right to education, as stipulated in the 1945 Constitution and various educational policies. However, in practice, there remains a significant gap between policy and actual conditions in society. This research employs a qualitative approach using a juridical-normative method combined with an empirical (sociological) approach. Data were collected through library research from various sources, including laws and regulations, academic journals, and reports from official institutions. The findings indicate that the discrepancy is reflected in three main aspects: unequal distribution of educational facilities, disparities in the quality of education, and the existence of children who have not accessed education. These issues are influenced by factors such as limited infrastructure, unequal distribution of teachers, geographical challenges, and socio-economic conditions. Therefore, it can be concluded that the fulfillment of the right to education in Indonesia has not been fully optimal due to ineffective and non-adaptive policy implementation. Hence, more comprehensive and contextual efforts are required to achieve an equitable, inclusive, and accessible education system for all.

Faradillah Usman; Fidzah Nur Fajrina Murad; Wirda Aulia; Nurul Fatimah

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Dental caries is one of the most common oral health problems among young children. Preschool-aged children are highly dependent on their parents, especially mothers, for dental health care. A mother's level of knowledge is expected to influence the incidence of caries in children. Purpose: This study aims to determine the relationship between maternal knowledge and the incidence of dental caries among children at Qalby Play School, Bogor Regency. Method: This research employed a cross-sectional design with an analytic survey approach. The population consisted of all mothers and their children at Qalby Play School, totaling 30 participants, selected using total sampling. Data were collected using questionnaires to assess maternal knowledge and odontogram sheets to measure caries incidence. Data were analyzed using univariate and bivariate analysis with the Chi-square test. Result: The results showed a significant relationship between maternal knowledge and the incidence of dental caries in children, with a p-value 0,047 < 0,05. Conclusion: There is a statistically significant relationship between maternal knowledge and the incidence of dental caries in children. Therefore, it is important for parents, especially mothers, to pay close attention to their children's oral health by ensuring proper and regular tooth brushing and scheduling dental check- ups every six months.

Putri, Nurdiyanti; Farradika, Yoli

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: South Tangerang City has experienced an increase in the prevalence of diarrhea in children under five years old over the past three years. In 2023, South Tangerang City prevalence of the incidence of diarrhea in under five years old 17,68%. Purpose: This study aims to determine the distribution of diarrhea incidence in children under five years old based on risk factors through a spatial analysis approach in South Tangerang City in 2023. Methods: This study employs a quantitative, descriptive approach with an ecological design. The study was conducted from November 1, 2024, to July 31, 2025. The population and sample of this study consist of all seven sub-districts in South Tangerang City in 2023, using a total sampling technique. The variables studied included diarrhea incidence in children under five years old, population density, safe sanitation access, supervised drinking water facilities according to standards, and vitamin A supplementation coverage. Secondary data was obtained from the Health Department and the Central Statistics Agency of South Tangerang City in 2023. Results: The study results showed that in 2023, Pamulang Subdistrict had the highest number of diarrhea incidences in children under five years old. The area is also known to have a very high population density, safe sanitation access that is still below the national target, the percentage of supervised drinking water facilities and vitamin A coverage that has reached the national target. Conclusion: Most subdistricts in South Tangerang City in 2023 have high and low rates of diarrhea in children under five years old, and safe sanitation access is still below the national target.

Wati, Ni Made Nopita; Dewi, Ni Luh Putu Thrisna Dewi

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: The application of ethical principles is an essential foundation in nursing practice, as nurses frequently encounter complex clinical situations that require a careful balance between professional demands, patient safety, and patient rights. Objective: This study aims to explore nurses' experiences in applying ethical principles within clinical nursing practice. Methods: This study utilized a qualitative design with a phenomenological approach. Participants were selected via purposive sampling based on their work experience in direct patient care. Data were collected through in-depth interviews and analyzed using thematic analysis. Results: The findings revealed four main themes: 1) patient autonomy and decision-making in care; 2) the interaction of beneficence, safety, and religious values in care; 3) justice and patient prioritization in care; and 4) effective communication and patient confidentiality. Conclusion: The application of ethical principles is influenced by knowledge, clinical reasoning, moral sensitivity, and teamwork. Continuous reinforcement of ethical education and organizational support are highly required to enhance the quality of nursing care services.

Andreas Hadirianto; Santi Widyaningrum; I Gusti Ngurah Agung Arya Bhakta Narayana; Sahala Manalu; Catharina Aprilia Hellyani

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Modern retail competition increasingly depends on the ability of stores to create efficient, comfortable, and memorable shopping experiences for Generation Z consumers. This study aims to examine the effects of Store Layout and Store Atmosphere on Purchase Intention in modern retail stores in Malang City. A quantitative associative design was employed using survey data from 123 Generation Z respondents selected through purposive sampling. The data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression with IBM SPSS Statistics 26. The results show that Store Layout has a positive and significant effect on Purchase Intention (t = 2.051; Sig. = 0.042), and Store Atmosphere also has a positive and significant effect (t = 2.460; Sig. = 0.015). Simultaneously, both variables significantly affect Purchase Intention (F = 10.570; Sig. < 0.001), although the adjusted coefficient of determination is modest (Adjusted R2 = 0.136). The findings imply that retailers should integrate functional layout design with sensory atmosphere management to strengthen Generation Z consumers’ intention to purchase.

Aulia Romadona; Kuswidyaningrum N. J.

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The purpose of this study was to determine the learning outcomes of second-semester students in solid hair trimming skills after receiving learning through compression methods using video-based media or compression methods without media, also to analyze how influential video media in compression methods are on student learning outcomes on trimming material. The following study is a type of quasi-experimental research. With the results showing that the average post-test score of experimental class students, who were given learning using the exposure method with the help of video media on solid hair trimming material, was 83.93. On the other hand, the control class, which was given demonstration learning without video media. The average post-test score was 79.30. The results of the Hypothesis test showed a calculated value greater than the t table (4.158 > 2.00) and a significance value of 0.0000 smaller than 0.05. Therefore, it can be concluded that explanations with the help of video media have an influence on learning outcomes in solid hair trimming in second-semester students. In addition, this method has an effect of increasing by 5.84% on learning outcomes compared to the demonstration method without media.Keywords: Demonstration Method, Video, Solid Hair Cutting

Muhammad Wahyu Gunawan; Romadhona Chusna Tsani

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

A bustier plays a crucial role in supporting the body, enhancing its shape, and enhancing aesthetics, especially when worn with a kebaya or evening gown. This study aims to analyze the results of bustier production using three different types of boning, such as needle-inserted boning, sewn-in boning, and steel boning, to determine the most optimal type of boning. The method used is Research and Development (R&D), encompassing data collection, product design, validation, testing, and product revision. This study found that the bustier with inserted boning achieved fairly good results with an average score of 3.00, which equates to 75.00% and falls into the “acceptable” category, while the bustier with sewn-in boning demonstrated the most optimal results. Based on validation testing by two expert validators, this product received an average score of 3.64 out of a total of 4, with a 90.91% acceptability rate, which falls into the “highly acceptable” category. The bustier with steel boning received an average score of 2.82, or 70.45%, which also falls into the “acceptable” category. Steel boning is not yet widely available, so its availability should be confirmed before production begins. Installing both sewn boning and steel boning requires precision. Therefore, it is recommended that you first practice structural sewing techniques.

Nolensah Sinaga; Agus Susanti

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

Aromatherapy is the use of essential oils derived from natural materials to improve physical and psychological well-being. One of the most popular aromatherapy products is the aromatherapy candle, which provides relaxation while creating a comfortable atmosphere. This study aimed to develop aromatherapy candles based on agarwood (Aquilaria malaccensis) leaf extract, evaluate product quality, analyze public acceptance, and identify their potential as an entrepreneurial opportunity. This study employed an experimental method with a descriptive approach. The research stages included the extraction of agarwood leaves through a distillation process, the formulation of aromatherapy candles, product validation by three experts using sensory evaluation, and a public acceptance test involving 40 respondents using a Likert-scale questionnaire. The results showed that the third experiment produced the best extract characteristics, including a golden-yellow color, a stronger distinctive agarwood aroma, and an oily texture. The public acceptance test indicated that the average scores for color, texture, ease of use, and aroma were 3.16, 2.90, 3.42, and 3.02, respectively, which were categorized as good to very good. These findings demonstrate that agarwood leaf extract has the potential to be used as an alternative ingredient in the production of aromatherapy candles, in addition to receiving a high level of public acceptance, the product possesses economic value and can be developed as an innovative product and entrepreneurial opportunity in the beauty, spa, wellness, and creative industries.

Maria Rini Wulan Dhari; Eddy Eddy; Rosalina Tjandrawinata; Tansza Permata Setiana Putri

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Guided Bone Regeneration (GBR) relies on a barrier membrane to prevent soft tissue invasion in the wound area and maintain space for bone formation. Conventional membranes generally function as a passive barrier without enhancing osteogenesis. Membranes fabricated with the addition of β-TCP were developed to enhance membrane bioactivity. This review aims to evaluate the role of β-TCP as a bioactive component in barrier membranes used in GBR procedures. The study used a narrative review approach with literature sources from PubMed, Google Scholar, and ScienceDirect in the period 2016–2026. The keywords used included “guided bone regeneration," “barrier membrane," and “β-tricalcium phosphate." The selected articles were English-language experimental studies with relevant topics. A total of 7 articles met the inclusion criteria. The incorporation of native β-TCP showed increased osteoconductivity, hydrophilicity, and mechanical strength of the membrane. The release of calcium and phosphate ions plays a role in increasing osteoblast proliferation and osteogenic marker expression. In vitro and in vivo studies also demonstrated increased new bone formation and improved regeneration space maintenance compared to conventional membranes. The optimal concentration of β-TCP varies depending on the polymer matrix. β-TCP-based membranes have the potential to act as bioactive barrier membranes that not only act as a barrier but also support bone regeneration. Further research, particularly human clinical trials, is needed to confirm their effectiveness and safety.

Sumernawati, Ni Wayan Dewi; Suarniti, Ni Wayan; Darmapatni, Made Widhi Gunapria

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Breastfeeding is a valuable experience for both mother and infant, enhancing cognitive development, immunity, and emotional bonding. However, exclusive breastfeeding coverage remains suboptimal, partly due to inadequate breastfeeding technique skills among mothers. Objective: This study aims to analyze the differences in breastfeeding technique skills among pregnant women before and after a video-based educational intervention at the Gema Santi Nusa Penida Regional General Hospital, Klungkung Regency. Methods: This study utilized a pre-experimental design with a one-group pretest-posttest approach. The population consisted of 160 pregnant women visiting the Gema Santi Nusa Penida Regional General Hospital from March to April 2025. A sample of 32 pregnant women was determined using a comparative analysis sample size formula and selected via purposive sampling. Primary data were collected through observation using a validated and reliable breastfeeding technique skill checklist (calculated $r = 0.411 - 0.758 > 0.349$; Cronbach's alpha $= 0.757 > 0.6$). Results: The Shapiro-Wilk test indicated that the data were normally distributed, with values of 0.325 (pre-test) and 0.127 (post-test) $> 0.05$. The mean score for breastfeeding technique skills was 42.28 before the intervention and increased to 70.46 afterwards. The paired t-test demonstrated a significant difference in breastfeeding technique skills before and after the educational intervention ($p = 0.000 < 0.05$). Conclusion: Video media is highly effective in improving breastfeeding technique skills. Future initiatives should focus on developing more comprehensive video content to further enhance educational efficacy.

Aqiella Farida Salsabila; Rosihan Adhani; Iwan Aflanie; Syamsul Arifin; Nia Kania

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Nursing care in hospitals is still below the established standard of 80%, thus reflecting suboptimal nurse performance. This condition is thought to be influenced by factors such as rewards, workload, length of service and supervision. This study aims to analyze the relationship between rewards, workload, length of service, and supervision with nurse performance in the Inpatient Unit of Ratu Zalecha Martapura Regional Hospital. This study used a quantitative method with an observational analytical design using a cross-sectional approach. The study sample consisted of 152 nurses selected using cluster proportional random sampling technique. Data were collected using a questionnaire and analyzed using the chi-square test and multiple logistic regression. The results showed a significant relationship between rewards and nurse performance (p-value=<0.001), workload and nurse performance (p<0.001), and supervision and nurse performance (p-value=<0.001). Length of service did not show a significant relationship with nurse performance (p-value=0,968). Multivariate analysis showed that supervision was the most dominant factor related to nurse performance. Thus, compensation, workload, and supervision are related to nurse performance, while length of service is not related to nurse performance in the Inpatient Unit of Ratu Zalecha Regional Hospital, Martapura. The hospital is expected to improve supervision, workload management, and training and recognition for nurses to improve the quality of nursing services.

Guterres, Juvinal Ximenes; Haralayya, Bhadrappa; Rana, Varinder Singh

TechComp Innovations: Journal of Computer Science and Technology 2026 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This study investigates the integration of digital twin technology and machine learning for predictive analysis in smart mechanical systems. The research emphasizes the role of intelligent computational frameworks in improving industrial monitoring, predictive maintenance, and operational efficiency within Industry 4.0 environments. A qualitative content analysis approach was employed by reviewing scientific literature, industrial reports, and previous studies related to digital twins, artificial intelligence, and predictive analytics. The findings indicate that digital twin architectures supported by machine learning algorithms can significantly enhance real-time monitoring, fault prediction accuracy, and maintenance optimization. The integration of IoT devices, cloud computing, and intelligent analytics also improves industrial sustainability, reduces operational downtime, and supports data-driven decision-making processes. Furthermore, the study identifies several technological challenges, including cybersecurity risks, data integration complexity, and computational limitations. Overall, the proposed intelligent digital twin framework provides a promising approach for future industrial innovation and sustainable smart mechanical system management

Wiwin Maryani Mada; Winardi Budi Setiawan; Ahmad Husin

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the implementation of blended learning on the motivation and learning outcomes of fifth-grade students at UPTD SD Negeri Oli′O. This study employs a quantitative approach with a quasi-experimental design. The research subjects were fifth-grade students, comprising an experimental class using LMS-based blended learning and a control class using conventional learning. Data were collected through learning motivation questionnaires and learning outcome tests administered before and after the intervention. Data analysis was conducted using the Kolmogorov-Smirnov normality test, Levene’s homogeneity test, F-test ANOVA, and paired samples t-test. The results indicate that the implementation of the blended learning model has a positive effect on students’ motivation and learning outcomes. Students who participated in blended learning demonstrated better learning motivation compared to those in the conventional learning group. Additionally, student learning outcomes improved because learning materials could be flexibly accessed again via online platforms, thereby providing students with broader opportunities to understand the material independently.

Wira Utama, Muhammad Rocky Satria; Salamah, Umi; Yuristiani, Desi

MALFINA : Maritime Logistics and Financial Journal 2026 Akademi Angkatan Laut

Analyzing the freshwater needs on Landing Platform Dock (LPD) type ships in the Amphibious Unit of Koarmada II, with a focus on the implementation of the Reverse Osmosis (RO) system to supply freshwater at sea. The problem faced is the limited supply of freshwater on ships operating far from external freshwater sources. This study uses a qualitative approach with interviews, observations, and documentation as data collection methods. The results of the study indicate that the RO system can improve the efficiency of freshwater supply, although technical challenges such as maintenance and crew training still need to be addressed. Optimal implementation of the RO system can support the logistical independence of the ship during long-term operations in remote waters. This study is expected to serve as a reference for the development of freshwater supply systems on Indonesian warships.

Muama, Nur Kholif; Suprapto, Agus; Permana, Iwan

Amphibious Journal 2026 Akademi Angkatan Laut

The rapid development of information technology has created new challenges for military organizations, including the increasing accessibility of online gambling among military personnel. This study aims to analyze the optimization of mental development programs for Indonesian Navy personnel at the Naval Academy as an effort to prevent online gambling behavior. The study employed a descriptive qualitative approach using interviews, observations, documentation, and questionnaires. Data were collected from military leaders, military police personnel, mental development officers, and Naval Academy personnel. The findings indicate that mental development programs have been implemented through religious guidance, counseling, lectures, and character-building activities, which generally receive positive responses from personnel. However, several obstacles remain, including limited participation due to operational activities, rapid technological advancement, easy internet access, and the absence of specific educational materials concerning online gambling. Factors influencing personnel involvement in online gambling include low self-control, unproductive use of leisure time, environmental influences, and personal economic problems. The study concludes that mental development can effectively prevent online gambling when implemented continuously, supported by leadership involvement, digital literacy enhancement, supervision of technology use, and specific educational materials addressing the dangers of online gambling.

Willi Holis; Ida Wahyuni; Ahmad Zaini Arif

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Stigma toward people with mental disorders affects not only individuals living with mental illness but also the psychological well-being of family members who serve as their primary caregivers. Families often experience social rejection, discrimination, and negative stereotypes, which increase emotional and psychological burdens while reducing the quality of care they provide. This study aimed to explore the impact of stigma on the psychological well-being of families caring for people with mental disorders in Pamekasan Regency. A qualitative study using a phenomenological approach was conducted involving 11 participants selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis to identify participants' lived experiences. The findings revealed one overarching theme, namely the negative impact of stigma, which consisted of three categories: effects on family members, family relationships, and patients. Stigma generated feelings of sadness, anxiety, psychological distress, sleep disturbances, social withdrawal, family conflicts, and changes in family interactions with patients. These experiences negatively influenced caregivers’ emotional well-being and their ability to provide optimal support for family members with mental disorders. The study concludes that stigma has a substantial adverse impact on the psychological well-being of family caregivers and the quality of care provided to people with mental disorders. Therefore, comprehensive interventions focusing on stigma reduction, community education, and strengthening psychosocial support systems are essential to improve family resilience and promote better mental health outcomes.

Laras Eka Nur Hasanah; Fadean Stefany; Dwi Intan Pakuwita AR

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

This study aimed to examine the association between physical activity and nutritional status as risk factors for noncommunicable diseases among women of reproductive age. A descriptive quantitative study with a cross-sectional approach was conducted in Kranggan Village involving 35 respondents selected through purposive sampling. Data on physical activity were collected using questionnaires, while nutritional status was assessed based on Body Mass Index (BMI). The findings showed that most respondents had moderate physical activity levels (51.4%), followed by low physical activity levels (42.8%). Regarding nutritional status, the majority of respondents were classified as overweight (51.4%) and obese (28.6%). Statistical analysis demonstrated a significant relationship between physical activity and nutritional status (p = 0.003). The results indicate that inadequate physical activity is associated with increased nutritional status problems, particularly overweight conditions. Therefore, low physical activity and excessive body weight represent interconnected risk factors contributing to the development of noncommunicable diseases among women of reproductive age. This study highlights the importance of promoting regular physical activity and maintaining balanced nutritional status as preventive strategies to reduce the risk of noncommunicable illnesses.

Anggie Pebriani; Dhiny Easter Yanti; Christin Angelina Febriani

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Personal hygiene practices during menstruation is important to maintaining the reproductive health of adolescent girls and preventing reproductive organ infections. Poor hygiene causes post-menstrual problems in 5.2 million adolescents in Indonesia, such as reproductive tract infections, urinary tract infections, pathological vaginal discharge, fungal infections, genital area irritation, and unpleasant odor. Factors influencing personal hygiene practices during menstruation include knowledge, perceptions, attitudes, and infrastructure. This study was aimed determine the relationship between knowledge, perceptions, attitudes, and infrastructure and personal hygiene practices during menstruation among female students at the Daarussa'adah Qur'an Tahfidzil Islamic Boarding School in Pesawaran in 2026. This study was quantitative with a cross-sectional approach. The population was all female students at the Daarussa'adah Qur'an Tahfidzil Islamic Boarding School in Pesawaran, and a sample of 74 respondents was selected using total sampling. Data analysis used the chi-square test with a significance level of 95%. The results of the study showed a relationship between knowledge (p-value = <0.001; OR = 279.000), perception (p-value = <0.001; OR = 620.000), attitude (p-value = <0.001; OR = 165.333), and infrastructure (p-value = <0.001; OR = 0.002) and personal hygiene behavior during menstruation. Suggested for the Islamic boarding schools include routinely improving reproductive health education regarding personal hygiene during menstruation and providing adequate infrastructure to support the development of good knowledge, perceptions, and attitudes, so that female students can optimally implement personal hygiene behaviors during menstruation.

Kolawole, Falase; Hassan, Sulaiman Taiwo; Daniel, Joshua Adedapo; Adewale, Oyewole Kazeem

SocioHumania: Journal of Social Humanities Studies 2026 Yayasan Mabadi Iqtishad Al Islami

This study investigates the practice of the accounting profession with the aim of identifying the key threats and challenges that hinder its development in Nigeria. To achieve this objective, three hypotheses were formulated and tested using the chi-square statistical technique to examine the relationship between identified challenges and the development of accounting practice in the country. The study drew on the perceptions of key stakeholders in the accounting field, namely academic accountants, professional accountants, and accounting regulators. Primary data were collected and analyzed, and the results revealed that the accounting profession is confronted with significant challenges that negatively influence its growth and development. The study concludes that these constraints may pose serious risks to the future advancement of the profession in Nigeria. It therefore recommends that academic and professional accountants should remain committed and proactive in advancing accounting knowledge and practice, while regulatory bodies should ensure objectivity, transparency, and fairness in the formulation and enforcement of accounting standards and regulations